La. Rev. Stat. Ann. § 11:405 :
Chapter 1. Louisiana State Employees' Retirement System (Refs & Annos)
Part I. General Provisions
� 405. Exemption from execution; exception
Any annuity, retirement allowance or benefit, or refund of contributions, or any optional benefit or any other benefit paid or paid to any person under the provisions of this Chapter is exempt from any state or municipal tax and is exempt from levy and sale, garnishment, attachment, or any other process whatsoever, except as provided in R.S. 11:292, and is unassignable.
Last Amended: 1991
1991
Acts 1991, No. 74, � 3, eff. June 25, 1991.