A. As used in this Section, the following words, terms, and phrases shall have the meaning ascribed to them in this Section: (1) "Employer's reserve account" means that account which contains the employer's reserve as provided for in R.S. 23:1536(D)(1). (2) "Reimbursable employer's account" means that accounting method provided for in R.S. 23:1552. B. Notwithstanding the provisions of R.S. 23:1601, no contributing employer's reserve account or reimbursable employer's account shall be relieved of any charges for benefits relating to an improper benefit payment to a claimant established after October 21, 2013, if the improper benefit payment was made because the employer, or an agent of the employer, was at fault for failing to respond timely or adequately to the request of the administrator for information relating to a claim for benefits. D. The provisions of this Section shall be given retroactive effect to October 21, 2013. Acts 2014, No. 497, §1. C. Any determination under this Section shall be transmitted to the last known physical or electronic address provided by the employer and may be appealed in accordance with the provisions of R.S. 23:1629 et seq.
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