La. Public Officers and Employees § 42:871
Any agency or department of the state of Louisiana and each of its political, governmental, and administrative subdivisions are authorized to adopt group plans which allow the purchase of annuities, life insurance, or mutual funds which qualify for deferred federal taxation benefits as provided in Section 401(a) of the U.S. Internal Revenue Code. The employees' contributions for making such purchases may be deducted by the employer from the employees' salaries when authorized in writing by the respective persons so to do; provided that the state of Louisiana shall make no contribution toward such purchases. All such group plans must be procured through insurance companies authorized to do business within this state.
La. Public Officers and Employees § 42:871