reglab/statecodes huggingface dataset:
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 4 - EMPLOYEES RETIREMENT SYSTEM OF TEXAS › Chapter 74 - QUALIFIED DOMESTIC RELATIONS ORDERS › Section 74.3 - Definitions

Current through Reg. 49, No. 28; July 12, 2024
The following words and terms, when used in this chapter,
				  shall have the following meanings, unless the context clearly indicates
				  otherwise.
(1) Alternate payee--A
				spouse, former spouse, child, or other dependent of a member or retiree who is
				recognized by a domestic relations order as having a right to receive all or a
				portion of the benefits payable by the system with respect to such member or
				retiree.
(2) Benefits or benefits
				payable with respect to a member or retiree--Any annuity, partial lump sum
				distribution, or return of contributions authorized by the program
				provisions.
(3) Board of
				trustees--The board of trustees of the Employees Retirement System of
				Texas.
(4) Domestic relations
				order--Any judgment, decree, or order, including approval of a property
				settlement agreement, which relates to the provision of child support, alimony
				payments, or marital property rights to a spouse, former spouse, child, or
				other dependent of a member or retiree, and is made pursuant to a domestic
				relations law, including a community property law of the State of Texas or of
				another state.
(5) Executive
				director--The executive director of the Employees Retirement System of
				Texas.
(6) Program or program
				provisions--The program of payments of benefits, as defined in this section,
				and as established by the statutes, rules, procedures, and policies applicable
				to the system.
(7) Qualified
				domestic relations order--A domestic relations order which creates or
				recognizes the existence of an alternate payee's right, or assigns to an
				alternate payee the right, to receive all or a portion of the benefits payable
				with respect to a member or retiree under the system, which directs the system
				to disburse benefits to the alternate payee, and which meets the requirements
				of Texas Government Code Ann. §804.003.
(8) System--The Employees Retirement System
				of Texas, the Judicial Retirement System of Texas Plan I, and the Judicial
				Retirement System of Texas Plan II, administered by the board of
				trustees.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 4 - EMPLOYEES RETIREMENT SYSTEM OF TEXAS › Chapter 74 - QUALIFIED DOMESTIC RELATIONS ORDERS › Section 74.5 - Antialienation

Current through Reg. 49, No. 28; July 12, 2024
The Government Code, Title 8, §§
									811.005,
				  831.004,
				  and
				  836.004,
				  shall apply to the creation, assignment, recognition, or enforcement of a right
				  to any benefit payable with respect to a member or retiree of the system to
				  which the section applies pursuant to a domestic relations order unless the
				  order is determined to be a qualified domestic relations
				  order.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 4 - EMPLOYEES RETIREMENT SYSTEM OF TEXAS › Chapter 74 - QUALIFIED DOMESTIC RELATIONS ORDERS › Section 74.9 - Determination

Current through Reg. 49, No. 28; July 12, 2024
Action on a domestic relations order shall be taken in
				  accordance with the provisions of this section.
(1) The executive director or executive
				director's designee has the exclusive authority to determine whether a domestic
				relations order is a qualified domestic relations order. Upon receipt of a
				certified copy of a domestic relations order, the executive director or
				executive director's designee shall determine whether such order is a qualified
				domestic relations order and shall notify the member or retiree and each
				alternate payee of the determination.
(A) If
				the order is determined to be a qualified domestic relations order, benefits
				shall be paid in accordance with the order.
(B) If the order is determined not to be a
				qualified domestic relations order, the member or retiree or any alternate
				payee named in the order may petition the court which issued the order to amend
				the order so that it will be qualified.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 4 - EMPLOYEES RETIREMENT SYSTEM OF TEXAS › Chapter 74 - QUALIFIED DOMESTIC RELATIONS ORDERS › Section 74.11 - Alternate Payments

Current through Reg. 49, No. 28; July 12, 2024
Optional payments for alternate payees pursuant to a
				  qualified domestic relations order may be made as follows.
(1) In lieu of paying an alternate payee the
				interest awarded by a qualified domestic relations order, the system, at its
				sole discretion, may pay the alternate payee an amount that is the actuarial
				equivalent of the interest in form of:
(A) an
				annuity in equal monthly installments for the life of the alternate payee;
				or
(B) a lump sum.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 4 - EMPLOYEES RETIREMENT SYSTEM OF TEXAS › Chapter 75 - HAZARDOUS PROFESSION DEATH BENEFITS › Section 75.2 - Additional Benefit Claims

Current through Reg. 49, No. 28; July 12, 2024
(a) In addition to
				the documents required under §
									75.1 of this chapter, the
				following documents shall be submitted in an application for benefits under
				Tex. Gov't Code Chapter 615, Subchapter F, unless the executive director or the
				executive director's designee waives their submission:
(1) a sworn statement from the person making
				the claim that:
(A) the decedent, on the date
				of death, was not receiving and was not eligible to receive an annuity under an
				employee retirement plan;
(B) the
				surviving spouse, if any, has not remarried;
(C) the surviving spouse, if any, is not
				retired and is not eligible to retire under an employee retirement plan;
				and
(D) the surviving spouse, if
				any, is not receiving and is not eligible to receive social security benefits;
				and
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 4 - EMPLOYEES RETIREMENT SYSTEM OF TEXAS › Chapter 75 - HAZARDOUS PROFESSION DEATH BENEFITS › Section 75.3 - Adjustments to Payments

Current through Reg. 49, No. 28; July 12, 2024
Beginning on September 1, 2020, and on each September 1
				  thereafter, any lump sum payment payable to eligible survivors under Section
				  615.022(d),
				  Texas Government Code, shall be adjusted annually by an amount equal to the
				  percentage change in the Consumer Price Index for All Urban Consumers for the
				  previous calendar year. The annual adjustment will be an amount as reported by
				  the system's consulting actuary and approved by the executive
				  director.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 4 - EMPLOYEES RETIREMENT SYSTEM OF TEXAS › Chapter 76 - CASH BALANCE BENEFIT › Section 76.1 - Definitions

Current through Reg. 49, No. 28; July 12, 2024
For purposes of this chapter:
(1) "Cash balance benefit" means the
				retirement benefit established by Tex. Gov't Code Chapter 820.
(2) "Annuitant" means an individual who is
				receiving a cash balance annuity established by Tex. Gov't Code Chapter 820,
				including, but not limited to, a retiree, a beneficiary under § 76.6 of
				this chapter, and an alternate payee under a Qualified Domestic Relations
				Order.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 4 - EMPLOYEES RETIREMENT SYSTEM OF TEXAS › Chapter 76 - CASH BALANCE BENEFIT › Section 76.2 - Custodial Officer Service

Current through Reg. 49, No. 28; July 12, 2024
To be creditable as custodial officer service, service
				  performed by a cash balance group member must be performed as a parole officer
				  or caseworker or must meet the requirements of the rules adopted under Tex.
				  Gov't Code §
									813.506(a)
				  and be performed by persons in one of the job categories described by Tex.
				  Gov't Code §
									813.506(b).
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 4 - EMPLOYEES RETIREMENT SYSTEM OF TEXAS › Chapter 76 - CASH BALANCE BENEFIT › Section 76.3 - Proportionate Service Purchases

Current through Reg. 49, No. 28; July 12, 2024
An individual participating in the Proportionate Retirement
				  Program under Tex. Gov't Code Chapter 803 who did not establish and maintain
				  ERS membership prior to September 1, 2022, may purchase previously established
				  service credit in an amount equal to withdrawn member contributions but only
				  for the purpose of establishing service credit and making a deposit under Tex.
				  Gov't Code Chapter 820. The system shall receive an employer matching
				  contribution for any individual purchasing previously established service
				  credit under this section.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 4 - EMPLOYEES RETIREMENT SYSTEM OF TEXAS › Chapter 76 - CASH BALANCE BENEFIT › Section 76.4 - Optional Retirement Program

Current through Reg. 49, No. 28; July 12, 2024
For the sole purpose of determining eligibility to receive a
				  cash balance retirement annuity, the system shall consider service performed as
				  a participant in the optional retirement program under Tex. Gov't Code Chapter
				  830 as if it were service for which credit is established in the system. Each
				  full or partial month of service shall count as one-twelfth of a year of
				  creditable service.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 4 - EMPLOYEES RETIREMENT SYSTEM OF TEXAS › Chapter 76 - CASH BALANCE BENEFIT › Section 76.5 - Factor Tables

Current through Reg. 49, No. 28; July 12, 2024
The board shall adopt actuarial assumptions, mortality
				  tables, reduction factors, and other factors applicable to cash balance group
				  members and may adjust them from time to time as provided by Tex. Gov't Code
				  §
									815.105.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 4 - EMPLOYEES RETIREMENT SYSTEM OF TEXAS › Chapter 76 - CASH BALANCE BENEFIT › Section 76.6 - Optional Cash Balance Retirement Benefits

Current through Reg. 49, No. 28; July 12, 2024
(a)
				A retiring cash balance group member may elect to receive an optional cash
				balance annuity instead of a standard cash balance annuity.
(b) A person who selects an optional lifetime
				cash balance annuity must designate, before the selection becomes effective,
				one person to receive the annuity on the death of the person making the
				selection. A person who selects an optional cash balance annuity payable for a
				guaranteed period may designate, before or after retirement, one or more
				persons to receive the annuity on the death of the person making the
				selection.
(c) A person eligible to
				select an optional cash balance annuity under this section may select an option
				which provides that:
(1) after the retiree's
				death, the reduced annuity is payable in the same amount throughout the life of
				the person designated by the retiree before retirement;
(2) after the retiree's death, one-half of
				the reduced annuity is payable throughout the life of the person designated by
				the retiree before retirement;
(3)
				if the retiree dies before 60 monthly annuity payments have been made, the
				remainder of the 60 payments are payable to one or more beneficiaries or, if
				one does not exist, to the retiree's estate;
(4) if the retiree dies before 120 monthly
				annuity payments have been made, the remainder of the 120 payments are payable
				to one or more beneficiaries or, if one does not exist, to the retiree's
				estate; or
(5) after the retiree's
				death, three-fourths of the reduced annuity is payable throughout the life of
				the person designated by the retiree before retirement, subject to age
				adjustment factors that may be applicable under Treasury Regulation
				1.401(a)(9)-6.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 4 - EMPLOYEES RETIREMENT SYSTEM OF TEXAS › Chapter 76 - CASH BALANCE BENEFIT › Section 76.7 - Change In Annuity Selection

Current through Reg. 49, No. 28; July 12, 2024
(a) A person who
				retired and selected an optional cash balance annuity described by
				§76.6(c)(1), (c)(2), or (c)(5) of this chapter may change the optional
				annuity to a standard cash balance annuity only if:
(1) pursuant to a divorce decree, a court
				orders the change in the annuity to a standard cash balance annuity;
				or
(2) the retiree files with the
				system a request to change the annuity and, in connection with a divorce
				between the retiree and the beneficiary designated by the retiree under §
				76.6(b) of this chapter, the beneficiary has executed a written, notarized
				instrument that releases the system from any claim to the annuity by the
				beneficiary and transfers all of the beneficiary's interest in the annuity to
				the retiree.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 4 - EMPLOYEES RETIREMENT SYSTEM OF TEXAS › Chapter 76 - CASH BALANCE BENEFIT › Section 76.8 - Partial Lump-Sum Option

Current through Reg. 49, No. 28; July 12, 2024
(a) A member who is
				eligible for an unreduced cash balance annuity may select a standard cash
				balance annuity or an optional cash balance annuity under § 76.6 of this
				chapter, together with a partial lump-sum distribution.
(b) The amount of the lump-sum distribution
				under this section may not exceed the sum of 36 months of a standard cash
				balance annuity computed without regard to this section.
(c) The cash balance annuity selected by the
				member shall be actuarially reduced to reflect the lump-sum option selected by
				the member and shall be actuarially equivalent to a standard or optional cash
				balance annuity, as applicable, without the partial lump-sum distribution. The
				annuity and lump sum shall be computed to result in no actuarial loss to the
				system.
(d) The lump-sum
				distribution shall be made as a single payment payable at the time that the
				first monthly annuity payment is paid.
(e) The amount of the lump-sum distribution
				shall be deducted from any amount otherwise payable under § 76.11 of this
				chapter.
(f) The partial lump-sum
				option under this section may be elected only once by a member and may not be
				elected by a retiree. A member retiring under the proportionate retirement
				program under Tex. Gov't Code Chapter 803 is not eligible for the partial
				lump-sum option.
(g) Before a
				retiring member receives a partial lump-sum distribution under this section,
				the system shall provide written notice to the member of the amount by which
				the member's annuity will be reduced because of the selection, and the member
				must acknowledge receipt of the notice in writing.
(h) This section does not apply to a
				disability retirement annuity.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 4 - EMPLOYEES RETIREMENT SYSTEM OF TEXAS › Chapter 76 - CASH BALANCE BENEFIT › Section 76.9 - Annual Interest Rate

Current through Reg. 49, No. 28; July 12, 2024
(a) The annual
				interest rate established by Tex. Gov't Code § 820.102 shall be applied to
				a cash balance group member's accumulated account balance, adjusted for
				compounding, at the beginning of each month before any contribution is
				deposited.
(b) The system shall not
				recalculate any annuity based on annual interest.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 4 - EMPLOYEES RETIREMENT SYSTEM OF TEXAS › Chapter 76 - CASH BALANCE BENEFIT › Section 76.10 - Gain Sharing Interest Rate

Current through Reg. 49, No. 28; July 12, 2024
(a) Under Tex.
				Gov't Code § 820.103, the system shall calculate the gain sharing interest
				rate based on the investment returns of the total combined ERS retirement trust
				fund as of August 31 of each of the applicable fiscal years, using the Global
				Investment Performance Standards for calculating and reporting investment
				performance. The total combined ERS retirement trust fund does not include
				amounts associated with the State Employees Group Benefits Program or the
				Texa$aver program.
(b) Each fiscal
				year, the system shall apply the gain sharing interest rate as follows:
(1) for a cash balance group member, the rate
				shall be multiplied by the member's accumulated account balance as of the end
				of the preceding fiscal year;
(2)
				for a cash balance annuitant, the rate shall be multiplied by the amount of the
				annuitant's cash balance annuity payment as of the end of the preceding fiscal
				year; and
(3) for an annuitant who
				retired after August 31 but before the application of the gain sharing interest
				rate, the rate shall be multiplied by the amount of the annuitant's initial
				cash balance annuity payment.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 4 - EMPLOYEES RETIREMENT SYSTEM OF TEXAS › Chapter 76 - CASH BALANCE BENEFIT › Section 76.11 - Return of Excess Contributions

Current through Reg. 49, No. 28; July 12, 2024
(a) Except as
				provided by subsection (c) of this section, when a person who receives a cash
				balance or disability retirement annuity dies, a lump-sum death benefit is
				payable from the retirement annuity reserve account in the amount, if any, by
				which the balance in the retiree's individual account in the employees saving
				account at the time of service retirement exceeds the total of annuity payments
				payable before the retiree's death.
(b) The benefit provided by subsection (a) of
				this section is payable to a person designated by the retiree at the time of
				retirement in a signed and witnessed document filed with the system. If a
				retiree does not designate a beneficiary or if the beneficiary does not survive
				the retiree, the benefit is payable to the retiree's estate.
(c) A death benefit may not be paid under
				subsections (a) and (b) of this section if the retiree selected an optional
				cash balance annuity under § 76.6 of this chapter.
(d) If the person designated as the
				beneficiary of an optional cash balance annuity, other than one selected under
				§ 76.6(c)(3) or § 76.6(c)(4) of this chapter, predeceases the
				retiree, a lump-sum death benefit is payable from the retirement annuity
				reserve account in the amount, if any, by which the balance in the retiree's
				individual account in the employees saving account at the time of service
				retirement exceeds the sum of annuity payments payable to the retiree before
				death.
(e) The benefit provided by
				subsection (d) of this section is payable to the deceased retiree's
				estate.
(f) If a beneficiary dies
				while receiving an optional cash balance annuity, other than one selected under
				§ 76.6(c)(3) or § 76.6(c)(4) of this chapter, a lump-sum death
				benefit is payable from the retirement annuity reserve account in the amount,
				if any, by which the balance in the retiree's individual account in the
				employees saving account at the time of service retirement exceeds the sum of
				annuity payments payable to the retiree and the beneficiary before the
				beneficiary's death.
(g) If a
				beneficiary dies while receiving a cash balance annuity selected under Tex.
				Gov't Code §
									814.302
				as described in § 76.6(c)(1) of this chapter, or Tex. Gov't Code §
									814.304(a),
				a lump-sum death benefit is payable from the retirement annuity reserve account
				in the amount, if any, by which the balance in the member's individual account
				in the employees saving account at the time of death exceeds the sum of annuity
				payments payable to the beneficiary before the beneficiary's death.
(h) The benefits provided by subsections (f)
				and (g) of this section are payable to the deceased beneficiary's
				estate.
(i) A beneficiary
				designation that names a former spouse as beneficiary is invalid unless the
				designation is made after the date of the divorce.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 4 - EMPLOYEES RETIREMENT SYSTEM OF TEXAS › Chapter 76 - CASH BALANCE BENEFIT › Section 76.12 - Uniformed Services Employment and Reemployment Rights Act

Current through Reg. 49, No. 28; July 12, 2024
To the extent that the Uniformed Services Employment and
				  Reemployment Rights Act (USERRA) applies to system members, a member:
(1) Shall be entitled to contributions,
				benefits, and credited service for the period of qualified military service to
				the extent required by USERRA; Internal Revenue Code §414(u); and
				effective January 1, 2007, Internal Revenue Code §401(a)(37);
				and
(2) May claim service credit
				for military service not previously established by paying a contribution for
				each month of service credit in an amount equal to the greater of:
(A) The amount that the member contributed
				for the first full month of membership service that is after the member's date
				of release from active military duty and that is credited in the retirement
				system; or
(B) $18.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 4 - EMPLOYEES RETIREMENT SYSTEM OF TEXAS › Chapter 77 - JUDICIAL RETIREMENT › Section 77.1 - Reduction Factors for Death before Age 65

Current through Reg. 49, No. 28; July 12, 2024
If a member of the Judicial Retirement System of Texas Plan
				  One who is eligible to select a death benefit plan dies prior to age 65, the
				  annuity will be reduced by the factors developed by the actuaries. Those
				  factors are adopted by reference and are made a part of this section for all
				  purposes. Copies of the factors may be obtained from the executive director of
				  the Employees Retirement System of Texas at 200 E. 18th Street; P.O. Box 13207,
				  Austin, Texas 78711-3207. The reduction factors that apply to deaths of members
				  prior to age 65 and that occur on or after September 1, 2009, are those factors
				  adopted by the board on February 24, 2009, based on assumptions adopted by the
				  board on May 13, 2008. For deaths occurring prior to September 1, 2009, the
				  previously adopted factors apply.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 4 - EMPLOYEES RETIREMENT SYSTEM OF TEXAS › Chapter 77 - JUDICIAL RETIREMENT › Section 77.3 - Time Retirement Becomes Effective

Current through Reg. 49, No. 28; July 12, 2024
Retirements from the Judicial Retirement System of Texas Plan
				  One and the Judicial Retirement System of Texas Plan Two commence at midnight
				  on the effective date.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 4 - EMPLOYEES RETIREMENT SYSTEM OF TEXAS › Chapter 77 - JUDICIAL RETIREMENT › Section 77.7 - Spousal Consent Requirements

Current through Reg. 49, No. 28; July 12, 2024
(a) The provisions
				of this section apply to the Judicial Retirement System of Texas Plan One and
				the Judicial Retirement System of Texas Plan Two. The selection by a member of
				a service retirement annuity other than a joint and survivor annuity that pays
				benefits to the spouse of the member on the death of the member is not
				effective unless the member's spouse consents to the selection or it is
				established to the satisfaction of the system that:
(1) there is no spouse; or
(2) the spouse cannot be located.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 4 - EMPLOYEES RETIREMENT SYSTEM OF TEXAS › Chapter 77 - JUDICIAL RETIREMENT › Section 77.9 - Additional Retirement Option

Current through Reg. 49, No. 28; July 12, 2024
A Judicial Retirement System of Texas Plan Two (JRS-II)
				  member applying for service or disability retirement may elect to receive in
				  lieu of the standard annuity or other options, but as an actuarial equivalent
				  thereof, the following service retirement to be known as Option 5: after the
				  retiree's death, three-fourths of the reduced annuity is payable to and
				  throughout the life of the person designated by the member at the time of
				  retirement.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 4 - EMPLOYEES RETIREMENT SYSTEM OF TEXAS › Chapter 77 - JUDICIAL RETIREMENT › Section 77.11 - Reduction Factors for Age and Retirement Options-Judicial Retirement System of Texas Plan One (JRS-I) and Judicial Retirement System of Texas Plan Two (JRS-II)

Current through Reg. 49, No. 28; July 12, 2024
(a) Tables for
				calculation of optional factors.
(1) The 1981
				reduction factors for optional forms of retirement annuities are independent of
				the gender of the member and of the beneficiary and are based on the GA-51 male
				mortality table projected with Scale C to 1970 with an age set forward of one
				year for retiring members and an age set back of four years for beneficiaries.
				The interest assumption is 5.0%.
(2) The 1992 reduction factors for optional
				forms of retirement annuities are independent of the gender of the member and
				the beneficiary and are based on the 1983 group annuity mortality table. The
				interest rate assumption is 8.5%.
(3) The reduction factors adopted by the
				board on February 24, 2009, based on assumptions adopted by the board on May
				13, 2008, for optional forms of retirement annuities are independent of the
				gender of the member and the beneficiary and apply to retirements effective on
				or after September 30, 2009. For retirements first effective prior to September
				1, 2009, the previously adopted factors apply.
(4) The reduction factors adopted by the
				board on February 25, 2014, based on assumptions adopted by the board on
				February 26, 2013, and on legislative changes to the retirement plan effective
				September 1, 2013, are independent of the gender of the member and the
				beneficiary and apply to retirements effective on or after September 1, 2014,
				but before September 1, 2018. For retirements first effective prior to
				September 1, 2014, the previously adopted factors apply.
(5) Copies of these tables are available from
				the executive director of the Employees Retirement System of Texas at 200 E.
				18th Street, P.O. Box 13207, Austin, Texas 78711-3207. The option tables, along
				with the adjustments described in this subsection are adopted by reference and
				made a part of this rule for all purposes.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 4 - EMPLOYEES RETIREMENT SYSTEM OF TEXAS › Chapter 77 - JUDICIAL RETIREMENT › Section 77.13 - Trustee to Trustee Transfers

Current through Reg. 49, No. 28; July 12, 2024
(a) The
				provisions of this section apply only to the Judicial Retirement System of
				Texas Plan Two.
(b) Effective for
				distributions made after December 31, 1992, the Employees Retirement System of
				Texas shall permit the distributee of an eligible rollover distribution to
				elect to have such distribution paid directly to an eligible retirement plan
				specified by the distributee in the form of a direct trustee to trustee
				transfer.
(c) The Employees
				Retirement System of Texas shall develop procedures to implement this section
				in accordance with the Internal Revenue Code of 1986, §401(a)(31), as
				amended, and related regulations. Terms used in this section shall have the
				meanings assigned in the Internal Revenue Code of 1986, as amended.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 4 - EMPLOYEES RETIREMENT SYSTEM OF TEXAS › Chapter 77 - JUDICIAL RETIREMENT › Section 77.15 - Payments to Establish or Reestablish Service Credit

Current through Reg. 49, No. 28; July 12, 2024
(a) A member or contributing member of the
				Judicial Retirement System of Texas Plan One or Plan Two may purchase eligible
				service creditable in the member's respective retirement system in accordance
				with the Government Code, Chapter 833 and Chapter 838, respectively. Subject to
				§77.23, the retirement system shall grant the applicable amount of service
				credit after each payment made under this section is equal to the amount
				required to establish one or more months of creditable service.
(b) Service credit that may be established or
				reestablished includes military service credit, service credit previously
				cancelled, and service credit not previously established, and calendar year
				service credit.
(c) The ERS shall
				develop procedures and forms to be used in connection with this
				section.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 4 - EMPLOYEES RETIREMENT SYSTEM OF TEXAS › Chapter 77 - JUDICIAL RETIREMENT › Section 77.17 - Plan Limitations

Current through Reg. 49, No. 28; July 12, 2024
(a) The provisions
				of this section apply only to the Judicial Retirement System of Texas Plan
				Two.
(b) For a person who first
				becomes a member of the retirement system after August 31, 1996, the person's
				compensation for the purposes of the retirement system may not exceed the limit
				imposed by §401(a)(17) of the Internal Revenue Code of 1986 (26 USC
				§401(a)(17)), as
				adjusted by the commissioner of the internal revenue for cost of living
				increases in accordance with that provision. This limit does not apply to a
				person who first became a member of the retirement system before September 1,
				1996.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 4 - EMPLOYEES RETIREMENT SYSTEM OF TEXAS › Chapter 77 - JUDICIAL RETIREMENT › Section 77.19 - Acceptance of Rollovers and Transfers from Other Plans

Current through Reg. 49, No. 28; July 12, 2024
(a) The provisions of this section apply only
				to the Judicial Retirement System of Texas Plan Two (JRS-II).
(b) Subject to procedures developed by the
				JRS-II, the JRS-II shall accept an eligible rollover distribution or a direct
				transfer of funds from another qualified plan or conduit IRA in payment of all
				or a portion of any deposit a member is permitted to make with the JRS-II for
				credit for service. The procedures developed by the JRS-II shall condition the
				acceptance of a rollover or transfer from another plan or conduit IRA on the
				receipt from the other plan or conduit IRA of information necessary to enable
				the JRS-II to determine the eligibility of any transferred funds for tax-free
				rollover treatment or other treatment under federal income tax law.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 4 - EMPLOYEES RETIREMENT SYSTEM OF TEXAS › Chapter 77 - JUDICIAL RETIREMENT › Section 77.21 - Purchase of Additional Service Credit

Current through Reg. 49, No. 28; July 12, 2024
(a)
				The provisions of this section apply only to the Judicial Retirement System of
				Texas Plan Two (JRS-II).
(b) An
				eligible member may establish equivalent membership service credit authorized
				by §
									838.108,
				Texas Government Code, as provided in this section. The provisions of §
									77.15
				of this title (relating to Payments to Establish or Reestablish Service Credit)
				do not apply to service credit established under this section.
(c) A member is eligible to establish service
				credit under this section in the membership class in which the member holds a
				position if the member:
(1) has 180 months of
				service credit for one or more periods of time during which the member held a
				position as a judge and the required contributions were made;
(2) is a member of the system at the time
				credit is established; and
(3) is
				not eligible to establish other credit or service.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 4 - EMPLOYEES RETIREMENT SYSTEM OF TEXAS › Chapter 77 - JUDICIAL RETIREMENT › Section 77.23 - Purchase of Service in Excess of 20 Years for Judicial Retirement System of Texas Plan Two Members

Current through Reg. 49, No. 28; July 12, 2024
(a) A contributing
				member of the Judicial Retirement System of Texas Plan Two may purchase
				eligible service in excess of 20 years creditable in the retirement system in
				accordance with Texas Government Code §
									838.1035.
(b) For a contributing member of the Judicial
				Retirement System of Texas Plan Two who does not establish the service credit
				before the first anniversary of the date of first eligibility to purchase
				service credit, interest is computed on the basis of the state fiscal year at
				an annual rate of 10 percent from the date of first eligibility to the date of
				deposit.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 4 - EMPLOYEES RETIREMENT SYSTEM OF TEXAS › Chapter 79 - SOCIAL SECURITY › Section 79.1 - Administrative Costs

Current through Reg. 49, No. 28; July 12, 2024
The costs to the Employees Retirement System of Texas (ERS)
				  for administering the program for state employees shall be paid by state
				  appropriation. The costs of administering the program for participating
				  counties, municipalities, and other political subdivisions shall be payable by
				  the covered entities. The amount of the fee is to be determined by the board
				  based upon available funds and projected expenses.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 4 - EMPLOYEES RETIREMENT SYSTEM OF TEXAS › Chapter 79 - SOCIAL SECURITY › Section 79.3 - Reporting Procedures

Current through Reg. 49, No. 28; July 12, 2024
Each reporting entity shall make reports and payment in such
				  manner and form as the executive director may require for periods prior to
				  January 1, 1987, regular reports to ERS are required. On and after January 1,
				  1987, only such reports to ERS as may be requested by the executive director or
				  designee are required. On and after January 1, 1987, including retroactive
				  periods, all employing entities also have payment and reporting
				  responsibilities directly to the Internal Revenue Service
				  (IRS).
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 4 - EMPLOYEES RETIREMENT SYSTEM OF TEXAS › Chapter 79 - SOCIAL SECURITY › Section 79.4 - Reporting Periods

Current through Reg. 49, No. 28; July 12, 2024
Social Security covered wages actually paid during a
				  reporting period and the contributions due from those payments are to be
				  reported as follows.
(1) For reporting
				periods beginning the first day of the month and ending the 15th day of the
				month, reports and contributions shall be received by ERS by 5 p.m. on the
				sixth working day following the 15th of the month.
(2) For reporting periods beginning the 16th
				day of the month and ending the last day of the month, reports and
				contributions shall be received by ERS by 5 p.m. on the sixth working day of
				the following month.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 4 - EMPLOYEES RETIREMENT SYSTEM OF TEXAS › Chapter 79 - SOCIAL SECURITY › Section 79.5 - Examination of Records

Current through Reg. 49, No. 28; July 12, 2024
The executive director or his or her representative is
				  authorized to physically examine all records of a governmental unit which has
				  entered into an agreement under the terms of Texas Government Code, Chapter
				  606, as amended.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 4 - EMPLOYEES RETIREMENT SYSTEM OF TEXAS › Chapter 79 - SOCIAL SECURITY › Section 79.7 - Correction of Errors and Collection of Accounts Due

Current through Reg. 49, No. 28; July 12, 2024
The executive director shall take any action considered
				  necessary to collect delinquent accounts and to correct errors caused by
				  reports which were submitted incorrectly.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 4 - EMPLOYEES RETIREMENT SYSTEM OF TEXAS › Chapter 79 - SOCIAL SECURITY › Section 79.9 - Reporting Official

Current through Reg. 49, No. 28; July 12, 2024
The official title and address of the person who will be
				  charged with the duty to make assessments, collections, and reports shall be
				  specified in the application for coverage. Any change in this information prior
				  to completion of the referendum process is to be reported to the State Social
				  Security Administrator, ERS, within 30 days.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 4 - EMPLOYEES RETIREMENT SYSTEM OF TEXAS › Chapter 79 - SOCIAL SECURITY › Section 79.11 - State Holidays

Current through Reg. 49, No. 28; July 12, 2024
When determining the date reports are due to ERS, a "state
				  holiday" is one defined in Texas Government Code, Chapter 606, as it is amended
				  from time to time.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 4 - EMPLOYEES RETIREMENT SYSTEM OF TEXAS › Chapter 79 - SOCIAL SECURITY › Section 79.15 - Reporting Errors

Current through Reg. 49, No. 28; July 12, 2024
If a reporting error is discovered, the employing entity must
				  comply with all State and Federal requirements to resolve the discrepancy, and
				  must provide all relevant information to ERS regarding such
				  error.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 4 - EMPLOYEES RETIREMENT SYSTEM OF TEXAS › Chapter 79 - SOCIAL SECURITY › Section 79.23 - Expenses Incurred Establishing Social Security Coverage

Current through Reg. 49, No. 28; July 12, 2024
ERS assumes no obligation and is not liable for the cost of
				  any legal services, actuarial studies, professional consultation fees or
				  administrative costs incurred by a political subdivision or a public retirement
				  system coverage group related to entering into a social security coverage
				  agreement.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 4 - EMPLOYEES RETIREMENT SYSTEM OF TEXAS › Chapter 81 - INSURANCE › Section 81.3 - Health Maintenance Organizations

Current through Reg. 49, No. 28; July 12, 2024
(a)
				The Board of Trustees may approve a health maintenance organization (HMO) to
				offer a health care services plan to participants in the GBP. The Board of
				Trustees may:
(1) utilize a bidding process
				to approve one or more HMOs in areas of the state determined by the Board of
				Trustees to be regional bidding areas (RBAs);
(2) utilize an application process to approve
				one or more HMOs in areas of the state determined by the Board of Trustees to
				be non-bidding areas;
(3) determine
				the criteria to be used to approve the HMOs for the RBAs and non-bidding
				areas;
(4) determine the number of
				HMOs to approve in each RBA and non-bidding area; and
(5) determine the length of the contracts
				with the approved HMOs.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 4 - EMPLOYEES RETIREMENT SYSTEM OF TEXAS › Chapter 81 - INSURANCE › Section 81.5 - Eligibility

Current through Reg. 49, No. 28; July 12, 2024
(a) Employees.
(1) Full-time Employees. Eligibility for GBP
				health coverage for full-time employees begins on the first day of the calendar
				month following the employee's completion of the health insurance waiting
				period. If the employee described in paragraphs (A) or (B) does not enroll in
				GBP health coverage on or before becoming eligible, he/she will automatically
				be enrolled in HealthSelect of Texas upon becoming eligible.
(A) A full-time employee of an employer other
				than an institution of higher education with existing, current, and continuous
				GBP health coverage as of the date the employee begins active duty or the
				elected or appointed officer is qualified for and begins to hold office, is
				eligible for GBP health coverage under this subsection without a waiting period
				provided there has been no break in coverage in the GBP.
(B) A full-time employee of an institution of
				higher education is eligible for GBP health coverage on the first day that an
				employee performs services as an employee of an institution of higher education
				only if:
(i) the full amount of insurance
				required contributions are paid for the employee's coverage from the first date
				of employment through the completion of the health insurance waiting period
				;
(ii) any insurance required
				contributions paid as provided in clause (i) of this subparagraph shall not be
				paid using money appropriated from the general revenue fund; and
(iii) any institution of higher education
				electing to pay the insurance required contribution for any employee as
				described in this subparagraph must do so for all eligible similarly situated
				full-time employees.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 4 - EMPLOYEES RETIREMENT SYSTEM OF TEXAS › Chapter 81 - INSURANCE › Section 81.7 - Enrollment and Participation

Current through Reg. 49, No. 28; July 12, 2024
(a)
				Enrollment Categories.
(1) Full-time
				employees and their dependents.
(A) A new
				employee:
(i) who is not subject to the
				health insurance waiting period and is eligible under the Act and as provided
				for in §
												81.5(a)(1)
				of this chapter (relating to Eligibility) for automatic insurance coverage,
				shall be enrolled in the basic plan unless the employee completes an enrollment
				form to elect other coverage or to waive GBP health coverage as provided in
				§
												81.8 of
				this chapter (relating to Waiver of Health Coverage). Coverage of an employee
				under the basic plan, and other coverage selected as provided in this
				paragraph, becomes effective on the date on which the employee begins active
				duty.
(ii) who is subject to the
				health insurance waiting period and is eligible under the Act and as provided
				for in §
												81.5(a)(1)
				of this chapter for automatic insurance coverage, shall be enrolled in the
				basic plan beginning on the first day of the calendar month following 60 days
				of employment unless, before this date, the employee completes an enrollment
				form to elect other coverage or to waive GBP health coverage as provided in
				§
												81.8 of
				this chapter.
(iii) who has
				existing, current, and continuous GBP health coverage as of the date the
				employee begins active duty is not subject to the health insurance waiting
				period and is eligible to enroll as a new employee in health insurance and
				additional coverage and plans which include optional coverage by completing an
				enrollment form before the first day of the calendar month after the date the
				employee begins active duty. Health and additional coverage selected before the
				first day of the calendar month after the date the employee begins active duty
				are effective the first day of the following month.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 4 - EMPLOYEES RETIREMENT SYSTEM OF TEXAS › Chapter 81 - INSURANCE › Section 81.8 - Waiver of Health Coverage

Current through Reg. 49, No. 28; July 12, 2024
(a)
				Eligibility for waiver. An eligible member may elect to waive GBP health
				coverage by the method and form specified by ERS:
(1) during the initial period of
				eligibility;
(2) after a qualifying
				life event; or
(3) during annual
				enrollment.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 4 - EMPLOYEES RETIREMENT SYSTEM OF TEXAS › Chapter 81 - INSURANCE › Section 81.9 - Grievance Procedures

Current through Reg. 49, No. 28; July 12, 2024
(a) Grievance
				procedures regarding the denial of claims by administering firms for
				HealthSelect of Texas, Consumer Directed HealthSelect, State of Texas Vision
				and the Dental Choice Plans are set forth in the Master Benefit Plan Documents
				for those plans. Internal and external reviews of claims are subject to
				applicable federal statutes and rules and §1551.356, of the Act.
(b) The review procedures for a participant
				in an HMO, dental health maintenance organization or a Medicare Advantage Plan
				who is denied payment of insurance benefits, or otherwise receives an adverse
				decision, are set forth in the applicable plan documents. Those decisions are
				not appealable to ERS.
(c)
				Grievance procedures regarding the denial of a claim, denial of eligibility for
				coverage other than dependent eligibility, or other adverse decisions by a
				carrier or an administering firm for all GBP coverage other than those subject
				to subsections (a) and (b) are set forth in this subsection. A participant must
				request the carrier or administering firm to reconsider the denial or other
				adverse decision prior to seeking grievance review by ERS. Any additional
				documentation in support of the claim may be submitted to the carrier or
				administering firm with the request for reconsideration. If the claim is again
				denied, the claim, accompanied by all related documents and copies of
				correspondence with the carrier or administering firm, may be submitted by the
				participant to the executive director for review. A request for grievance
				review must be filed with ERS by the participant in writing within 90 days from
				the date the carrier or administering firm formally denies the claim, or
				provides notice of other adverse decision, and mails notice of the denial and
				grievance right of appeal to the participant.
(d) When the executive director reviews any
				matter arising under this section, information available to ERS will be
				considered. When the executive director completes the review and makes a
				determination, all parties involved will be notified in writing of the
				decision.
(e) To the extent allowed
				by statute, appeals of ERS' determination will be conducted under the
				provisions of Chapter 67 of this title (relating to Hearings on Disputed
				Claims) and the Act. A notice of appeal must be in writing and filed with ERS
				within 30 days from the date ERS' determination is served on the
				participant.
(f) Matters initiated
				or referred to ERS concerning misrepresentations or fraud are not subject to
				grievance procedures under this rule.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 4 - EMPLOYEES RETIREMENT SYSTEM OF TEXAS › Chapter 81 - INSURANCE › Section 81.11 - Cancellation of Coverage and Sanctions

Current through Reg. 49, No. 28; July 12, 2024
(a) A
				participant's coverage will end on the earliest of:
(1) the last day of the month in which
				insurance required contributions for a participant's coverage are paid in full;
(2) the last day of the month in
				which a participant becomes ineligible for coverage;
(3) the last day of the month, or other date
				as specified by ERS, in which ERS instructs the relevant carriers and
				administering firms to end a participant's coverage; or
(4) the effective date of a participant's
				expulsion from participation in the GBP or specific coverage plans as provided
				under §1551.351 of the Act.