The resolution urges the actuary for the legislative auditor, in collaboration with the actuaries from two retirement systems, to conduct an actuarial investigation regarding the potential merger of firefighter members from the Baton Rouge City Parish Employees' Retirement System into the Firefighters' Retirement System. The Firefighters' Retirement System, established in 1980, has demonstrated a strong actuarial funding status of over eighty-six percent, while the Baton Rouge City Parish Employees' Retirement System has a lower funding ratio of sixty-four percent. The resolution emphasizes the need for a sustainable pension plan for Baton Rouge firefighters and highlights the differences in eligibility requirements and accrual rates between the two systems.

Furthermore, the resolution mandates that the legislative auditor submit a report detailing the findings of the actuarial investigation to the House Committee on Retirement by January 15, 2027. This investigation aims to assess the cost and feasibility of the proposed merger, ensuring that firefighters and their beneficiaries receive a pension that is adequately funded throughout their lifetimes.