reglab/statecodes huggingface dataset:
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 3 - TEACHER RETIREMENT SYSTEM OF TEXAS › Chapter 23 - ADMINISTRATIVE PROCEDURES › Section 23.9 - Communicating Information Electronically

Current through Reg. 49, No. 28; July 12, 2024
The Teacher Retirement System of Texas (TRS) may provide a
				  summary of the benefits administered by TRS, the procedures for claiming the
				  benefits, notice of and information related to changes in the benefits or
				  programs administered by TRS, and any other non-confidential information
				  required by §
									802.106,
				  Government Code, or determined by TRS to be beneficial for distribution by
				  sending the information to a work email address provided by the member's or
				  retiree's employer or by directing the member or retiree through a work email
				  provided by that individual's employer to an internet website to access
				  non-confidential information. Confidential information related to a specific
				  member or retiree may be provided by TRS electronically to the email address
				  provided by the member, retiree, or authorized requestor or to the member's or
				  retiree's TRS web self-service account, provided the confidential information
				  is encrypted or TRS has otherwise taken reasonable steps to protect the
				  confidential information from unauthorized disclosure.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 3 - TEACHER RETIREMENT SYSTEM OF TEXAS › Chapter 25 - MEMBERSHIP CREDIT › Subchapter A - SERVICE ELIGIBLE FOR MEMBERSHIP › Section 25.1 - Full-Time Service

Current through Reg. 49, No. 28; July 12, 2024
(a) Employment of a
				  person by a single TRS covered employer for one-half or more of the standard
				  full-time work load at a rate comparable to the rate of compensation for other
				  persons employed in similar positions is regular, full-time service eligible
				  for membership.
(b) Any employee of
				  a public state-supported educational institution in Texas shall be considered
				  to meet the requirements of subsection (a) of this section if his or her
				  customary employment with a single employer is for 20 hours or more for each
				  week and for four and one-half months or more.
(c) Membership eligibility for positions
				  requiring a varied work schedule is based on the average of the number of hours
				  worked per week in a calendar month and the average number of hours worked must
				  equal or exceed one-half of the hours required for a similar full-time
				  position.
(d) For purposes of
				  subsection (a) of this section, full-time service is employment that is usually
				  40 clock hours per week. If the TRS-covered employer has established a lesser
				  requirement for full-time employment for specified positions that is not
				  substantially less than 40 hours per week, full-time service includes
				  employment in those positions. In no event may full-time employment require
				  less than 30 hours per week.
(e)
				  Beginning on the first day of the 2011-2012 school year and thereafter:
(1) Except as provided in subsection (j) of
				  this section regarding adjunct faculty, if there is no equivalent full-time
				  position of a given position, the minimum number of hours required per week
				  that will qualify the position for TRS membership is 15.
(2) The requirement in this subsection
				  applies to all positions, including bus drivers.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 3 - TEACHER RETIREMENT SYSTEM OF TEXAS › Chapter 25 - MEMBERSHIP CREDIT › Subchapter A - SERVICE ELIGIBLE FOR MEMBERSHIP › Section 25.3 - Independent or Third-Party Contractors

Current through Reg. 49, No. 28; July 12, 2024
Except as provided in laws and rules regarding retirement
					 with reduction for early-age, persons who perform services in a public school
					 as employees of third parties which are not employers under §
										821.001 of the
					 Government Code and independent contractors who perform services in a public
					 school are not eligible for TRS membership.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 3 - TEACHER RETIREMENT SYSTEM OF TEXAS › Chapter 25 - MEMBERSHIP CREDIT › Subchapter A - SERVICE ELIGIBLE FOR MEMBERSHIP › Section 25.4 - Substitutes

Current through Reg. 49, No. 28; July 12, 2024
(a) Persons who
				  serve as substitutes in positions otherwise eligible for membership may qualify
				  for membership provided that they serve for at least 90 days in one school year
				  and purchase the service credit.
(b) For purposes of this title, a substitute
				  is a person who serves on a temporary basis in the place of a current employee.
				  A substitute may be paid no more than the daily rate of pay set by the
				  employer.
(c) Membership may be
				  established and credit received by verifying the number of days worked as a
				  substitute and salary earned and paying the actuarial cost required under
				  §
										25.43 of this title (relating to
				  Cost for Unreported Service or Compensation). Verification must be made in a
				  form prescribed by the retirement system and is subject to the deadlines for
				  verification of unreported service under §
										25.47 of this title (relating to
				  Deadline for Verification).
(d) In
				  no event shall verification of substitute service be accepted after a member
				  has retired from the system and his or her first monthly annuity payment has
				  been issued or after the effective date of a member's participation in the
				  Deferred Retirement Option Plan (DROP).
(e) Required actuarial costs must be paid
				  before any benefits based on the verified substitute service are paid by TRS on
				  behalf of the member or before the verified service is used to determine
				  eligibility for benefits. Members claiming credit for such service will be
				  assessed a fee for delinquent deposits, if applicable, as provided in §
										25.43 of this title.
(f) Payment for substitute service required
				  in subsection (e) of this section will be accepted and credit granted only as
				  permissible under the Internal Revenue Code.
(g) Substitute service purchased as provided
				  in this section shall be included in the school year in which it was rendered
				  in counting the amount of service provided in order to receive a year of
				  service credit under §
										25.131 of this title (relating to
				  Required Service).
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 3 - TEACHER RETIREMENT SYSTEM OF TEXAS › Chapter 25 - MEMBERSHIP CREDIT › Subchapter A - SERVICE ELIGIBLE FOR MEMBERSHIP › Section 25.6 - Part-time or Temporary Employment

Current through Reg. 49, No. 28; July 12, 2024
Part-time (employment that is less than one-half the
					 standard work load), irregular, seasonal, or temporary employment (employment
					 for a definite period of less than four and 1/2 months or, for employment with
					 an institution of higher education, the employment is for no more than one
					 semester in a school year) is eligible only if combined with other employment
					 with the same employer so that the combined employment qualifies as service
					 eligible for membership, or if other employment with the same or another
					 TRS-covered employer in itself qualifies as service eligible for
					 membership.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 3 - TEACHER RETIREMENT SYSTEM OF TEXAS › Chapter 25 - MEMBERSHIP CREDIT › Subchapter A - SERVICE ELIGIBLE FOR MEMBERSHIP › Section 25.10 - Student Employment

Current through Reg. 49, No. 28; July 12, 2024
(a) Effective with
				  the beginning of the 2017-18 school year, a person employed in a Texas public
				  college or university is not eligible for membership, service credit, or
				  compensation credit based on employment that is conditioned upon enrollment as
				  a student and compensation paid to the person for work performed as a student
				  employee is not compensation subject to report and deduction for member
				  contributions. For school years prior to the 2017-18 school year, a person
				  employed in a Texas public college or university is not eligible for membership
				  if that employment is conditioned upon enrollment as a student and the person
				  has no other eligible employment during the same payroll period. No person may
				  establish or reinstate credit for previously reported student
				  employment.
(b) A person who
				  accepts employment conditioned upon enrollment as a student does not lose any
				  rights from service established as a member when student enrollment was or is
				  not an issue.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 3 - TEACHER RETIREMENT SYSTEM OF TEXAS › Chapter 25 - MEMBERSHIP CREDIT › Subchapter A - SERVICE ELIGIBLE FOR MEMBERSHIP › Section 25.11 - Employees of Foreign TRS Subsidiaries

Current through Reg. 49, No. 28; July 12, 2024
A person is not eligible for membership, service credit,
					 or compensation credit based on employment by a subsidiary of the Teacher
					 Retirement System of Texas (TRS) that has its principal office located in a
					 jurisdiction other than the United States.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 3 - TEACHER RETIREMENT SYSTEM OF TEXAS › Chapter 25 - MEMBERSHIP CREDIT › Subchapter B - COMPENSATION › Section 25.21 - Compensation Subject to Deposit and Credit

Current through Reg. 49, No. 28; July 12, 2024
(a)
				  The contributions required from a member to the Teacher Retirement System of
				  Texas are generally based upon the member's annual compensation. Benefits paid
				  by the retirement system are also generally based in whole or in part upon the
				  annual compensation credited to a member for certain school years. A member's
				  annual compensation for any particular school year has the meaning given by the
				  law and rules applicable for that year. Beginning with the 1981-1982 school
				  year, and for school years thereafter, annual compensation consists of the
				  salary and wages that are paid or payable to a member for employment which is
				  eligible for membership in the retirement system during that school
				  year.
(b) Some payments made by an
				  employer to a member are not salary or wages, even though the payments may be
				  otherwise considered as compensation under the employment contract or federal
				  tax laws. In general salary and wages creditable and subject to deposit are
				  those types of monetary compensation that are recurring base pay for periods of
				  employment and that:
(1) are earned or accrue
				  proportionally as the work is performed, so that a member terminating
				  employment between pay periods is entitled to a proportional amount of the
				  compensation based on either length of employment or amount of work
				  performed;
(2) are paid or payable
				  at fixed intervals, generally at the end of each pay period; and
(3) are not specifically excluded under
				  subsection (d) of this section.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 3 - TEACHER RETIREMENT SYSTEM OF TEXAS › Chapter 25 - MEMBERSHIP CREDIT › Subchapter B - COMPENSATION › Section 25.22 - Contributions to Cafeteria Plans and Deferred Compensation

Current through Reg. 49, No. 28; July 12, 2024
(a) In this section:
(1) "deferred compensation plan" means a plan
				  qualifying under the United States Internal Revenue Code, §§401(k),
				  403(b), or 457; and
(2) "cafeteria
				  plan" means a compensation plan in which employees are given a choice of cash
				  or fringe benefits in a manner that qualifies under the United States Internal
				  Revenue Code, §125.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 3 - TEACHER RETIREMENT SYSTEM OF TEXAS › Chapter 25 - MEMBERSHIP CREDIT › Subchapter B - COMPENSATION › Section 25.25 - Required Deposits

Current through Reg. 49, No. 28; July 12, 2024
(a) Members shall
				  deposit with the Teacher Retirement System of Texas the applicable percentage
				  under §
										825.402, Government
				  Code of their compensation received each pay period, including compensation
				  received for part-time, irregular, seasonal, or temporary employment in a
				  school year in which the member rendered service eligible for membership and
				  the part-time, irregular, seasonal, or temporary employment is concurrent with
				  other employment or rendered in a school year in which the member has already
				  rendered sufficient service in an eligible position or combination of positions
				  to earn a year of service credit.
(b) Deposits due for a pay period must be
				  deducted by the employer from the member's salary for that pay
				  period.
(c) The employer must
				  submit the deposits with each regular payroll report to TRS.
(d) A member employed in an eligible position
				  or in a combination of positions that together qualifies as service eligible
				  for membership, as defined in TRS laws and rules, must make contributions on
				  all eligible compensation received from all TRS-covered employers.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 3 - TEACHER RETIREMENT SYSTEM OF TEXAS › Chapter 25 - MEMBERSHIP CREDIT › Subchapter B - COMPENSATION › Section 25.26 - Annual Compensation Creditable for Benefit Calculation

Current through Reg. 49, No. 28; July 12, 2024
(a) Except as provided in subsections (b),
				  (g) and (h) of this section, for the purpose of computing the amount of a
				  retirement benefit or a death benefit under § 824.402, Government Code,
				  annual compensation means creditable compensation for service paid to a member
				  of the retirement system during a 12-month period beginning September 1 and
				  ending August 31 of the next calendar year for service rendered during no more
				  than a 12-month period.
(b) For the
				  purpose of computing the amount of a retirement benefit or a death benefit
				  under § 824.402, Government Code, for retirements or deaths before April
				  1, 2015, annual compensation paid prior to September 1, 2012 is the greater of:
(1) the amount of creditable compensation for
				  service paid to a member of the retirement system during a 12-month school year
				  as defined in §
											25.133(a)
				  of this title (relating to School Year); or
(2) the amount of creditable compensation
				  paid to the member during a 12-month period beginning September 1 and ending
				  August 31 of the next calendar year.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 3 - TEACHER RETIREMENT SYSTEM OF TEXAS › Chapter 25 - MEMBERSHIP CREDIT › Subchapter B - COMPENSATION › Section 25.33 - Contribution Limitation Based on Compensation

Current through Reg. 49, No. 28; July 12, 2024
Contributions and other additions with respect to a
					 participant, including payments for the purchase of TRS service credit, may not
					 exceed the limitations of
					 26
					 United States Code §415. Payments for
					 the purchase of TRS service credit may be limited under §415 to a
					 percentage of compensation of the participant from the employer for the plan
					 year in which the payments are sought to be made. Payments made by a
					 beneficiary in order to purchase service credit after the death of a member are
					 subject to the same limitations as if the payments were made by the member. For
					 a plan year in which no compensation is received by a member from a TRS-covered
					 employer, the member or the member's beneficiary may not make deposits for
					 service credit, unless such deposits specifically would be permitted under
					 §415. TRS shall administer the requirements for limitations on
					 contributions and other additions in a manner necessary to comply with federal
					 tax laws relating to plan qualification.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 3 - TEACHER RETIREMENT SYSTEM OF TEXAS › Chapter 25 - MEMBERSHIP CREDIT › Subchapter B - COMPENSATION › Section 25.34 - Membership Waiting Period

Current through Reg. 49, No. 28; July 12, 2024
An employee subject to the 90-day waiting period in effect
					 from September 1, 2003, through August 31, 2005, may be eligible to receive a
					 year of TRS service credit if the employee was employed in a TRS-covered
					 position and participated as a contributing member of TRS for the amount of
					 time in a school year required by this title, including §
										25.1
					 of this title (relating to Full-Time Service) and §
										25.131 of this
					 title (relating to Required Service). Employment service prior to the date on
					 which a person is eligible for TRS membership may not be used to meet the
					 minimum requirements for service creditable in a school year unless a member
					 purchases it in accordance with applicable requirements. A member may not
					 establish a membership start date earlier than the end of the 90-day waiting
					 period by purchasing the service credit described in this
					 section.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 3 - TEACHER RETIREMENT SYSTEM OF TEXAS › Chapter 25 - MEMBERSHIP CREDIT › Subchapter B - COMPENSATION › Section 25.35 - Employer Payments for New Members

Current through Reg. 49, No. 28; July 12, 2024
(a) The employer of
				  a new member as defined by §
										825.4041, Government
				  Code, shall pay the retirement system the required amount during the first 90
				  days of employment of the new member. When used in this section, "employer" has
				  the meaning given it in §
										821.001(7),
				  Government Code.
(b) In determining
				  the period of employment subject to employer payments, the following provisions
				  apply:
(1) An employer shall count the date
				  of employment of a new member as the first day of the 90-day payment
				  period.
(2) An employer shall count
				  calendar days of an employment period on or after September 1, 2005, towards
				  the payment period, regardless of whether the days are in different school
				  years.
(3) An employer shall count
				  calendar days on or after September 1, 2005, during which an individual
				  previously served as an employee with another TRS reporting entity towards the
				  payment period.
(4) An employer
				  shall not count any calendar days between periods of employment towards the
				  payment period.
(5) Service
				  provided by an employee on one calendar day to more than one employer that is a
				  TRS reporting entity shall count as only one calendar day in the payment
				  period. Each employer shall include such an employee's compensation in the
				  aggregate compensation on which employer payment is required.
(6) A person who was hired before September
				  1, 2005, and who did not complete the 90-day waiting period before that date
				  becomes eligible to participate in the retirement system starting September 1,
				  2005. The employer shall treat the member as a new member for the purpose of
				  employer payments during the remainder of the 90-day period.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 3 - TEACHER RETIREMENT SYSTEM OF TEXAS › Chapter 25 - MEMBERSHIP CREDIT › Subchapter B - COMPENSATION › Section 25.36 - Employer Payments for Certain Employed Members

Current through Reg. 49, No. 28; July 12, 2024
(a) An employer
				  required to make contributions under §
										825.4035, Government
				  Code, shall submit the contributions and reports related to the contributions
				  in a form required by TRS along with the regular payroll report required
				  monthly by TRS. Upon request by TRS, an employer or an employee shall provide
				  copies of, or otherwise make available, any records that TRS determines are
				  necessary to administer this section.
(b) Employer contributions required under
				  §
										825.4035, Government
				  Code, shall be made based on compensation paid by the employer that is
				  reportable to TRS.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 3 - TEACHER RETIREMENT SYSTEM OF TEXAS › Chapter 25 - MEMBERSHIP CREDIT › Subchapter B - COMPENSATION › Section 25.37 - Employer Payments from Public Junior Colleges and Public Junior College Districts

Current through Reg. 49, No. 28; July 12, 2024
(a) A public junior
				  college or public junior college district required to make contributions under
				  § 825.4071, Government Code, shall submit the contributions and reports
				  related to the contributions in a form required by TRS along with the regular
				  payroll report required monthly by TRS. Upon request by TRS, an employer or an
				  employee shall provide copies of, or otherwise make available, any records that
				  TRS determines are necessary to administer this section.
(b) Employer contributions required under
				  § 825.4071, Government Code, shall be made based on compensation paid by
				  the employer that is reportable to TRS.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 3 - TEACHER RETIREMENT SYSTEM OF TEXAS › Chapter 25 - MEMBERSHIP CREDIT › Subchapter C - UNREPORTED SERVICE OR COMPENSATION › Section 25.41 - Deposits for Unreported Service or Compensation

Current through Reg. 49, No. 28; July 12, 2024
Persons who have been required by law to be members of the
					 Teacher Retirement System of Texas (TRS) or who have service or compensation on
					 which contributions were required but who have not made the required deposits
					 shall start making deposits immediately for current service and in addition
					 shall make required contributions on any service rendered or compensation
					 received earlier in the current school year. If the service was rendered and/or
					 compensation was received in a prior school year, except as provided in §
										25.28(g)
					 of this title (relating to Payroll Report Dates), the member may make payment
					 of the actuarial cost to establish the previous service or compensation under
					 §
										25.43
					 of this title (relating to Cost for Unreported Service or
					 Compensation).
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 3 - TEACHER RETIREMENT SYSTEM OF TEXAS › Chapter 25 - MEMBERSHIP CREDIT › Subchapter C - UNREPORTED SERVICE OR COMPENSATION › Section 25.42 - Payment of Benefits Contingent on Deposits

Current through Reg. 49, No. 28; July 12, 2024
No benefits will be paid until all required deposits have
					 been received or the compensation and deposits have been certified to TRS as
					 due and payable.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 3 - TEACHER RETIREMENT SYSTEM OF TEXAS › Chapter 25 - MEMBERSHIP CREDIT › Subchapter C - UNREPORTED SERVICE OR COMPENSATION › Section 25.43 - Cost for Unreported Service or Compensation

Current through Reg. 49, No. 28; July 12, 2024
(a)
				  Except as provided by §
										25.28(g)
				  of this title (relating to Payroll Report Dates) and subsections (e), (f), and
				  (g) of this section, the cost of establishing unreported service or
				  compensation credit is the actuarial cost, as determined by TRS, of the
				  additional standard annuity retirement benefits that would be attributable to
				  the unreported service or compensation credit purchased under this
				  subchapter.
(b) To calculate the
				  actuarial cost of purchasing a year of unreported service credit, TRS will use
				  the cost factors and method described in §
										25.302
				  of this title (relating to Calculation of Actuarial Cost for Service Credit).
				  To calculate the actuarial cost of purchasing unreported compensation credit,
				  TRS will use the factors and method as set forth in §
										25.303
				  of this title (relating to the Calculation of Actuarial Cost for Purchase of
				  Compensation Credit).
(c) The
				  purchase cost described in this section assumes a lump-sum deposit will be
				  made. If deposits are made under an installment agreement, a non-refundable
				  installment fee of 9 percent applies.
(d) If a member has membership service and
				  contributions in the same school year as the year in which the unreported
				  service was rendered, TRS shall adjust the actuarial cost as calculated under
				  subsection (b) of this section proportionately by applying a ratio, the
				  numerator of which is the number of TRS-covered service days rendered by the
				  member and the denominator of which is 90 days of service required for a year
				  of membership service credit.
(e) A
				  member may establish unreported service or compensation credit by paying the
				  deposits and fees required in subsection (f) of this section if the member
				  meets all applicable requirements to purchase unreported service or
				  compensation credit and if:
(1) the person
				  otherwise meets all eligibility requirements of §
											825.403,
				  Government Code;
(2) the service
				  for which credit is sought to be established was rendered, or the compensation
				  for which credit is sought was paid, before September 1, 2011; and
(3) the person makes payment for the credit,
				  or enters into an installment agreement for payment, not later than August 31,
				  2013.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 3 - TEACHER RETIREMENT SYSTEM OF TEXAS › Chapter 25 - MEMBERSHIP CREDIT › Subchapter C - UNREPORTED SERVICE OR COMPENSATION › Section 25.45 - Verification of Unreported Compensation or Service

Current through Reg. 49, No. 28; July 12, 2024
Members who claim unreported service or compensation after
					 the school year in which it was received and for whom the employer has not
					 requested a waiver as provided in §
										25.28(g)
					 of this title (relating to Payroll Report Dates), must verify the claim on a
					 form prescribed by the Teacher Retirement System and must present such evidence
					 as the staff of the system may require to provide clear and convincing proof of
					 the existence and amount of such service or compensation, such as a copy of the
					 minutes of the governing board of the employing institution, copies of any
					 written contracts between the member and the employer, a verified statement by
					 the employer of the reasons why such service or compensation was not reported
					 earlier, and copies of income tax documents showing that the compensation was
					 reported as income for the member. Except as provided in §
										25.26(a)
					 of this title (relating to Annual Compensation Creditable for Benefit
					 Calculation) for the calculation of a member's annual compensation in the
					 school year in which the member retires, in no event shall verification, salary
					 reports, or member contributions for additional compensation or service credit
					 be accepted after a member has retired from the system and the first monthly
					 annuity payment has been issued, after the effective date of a member's
					 participation in the Deferred Retirement Option Plan, or after the payment of a
					 death benefit. The cost for unreported service or compensation shall be as
					 provided in §
										25.43
					 of this title (relating to Cost for Unreported Service or
					 Compensation).
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 3 - TEACHER RETIREMENT SYSTEM OF TEXAS › Chapter 25 - MEMBERSHIP CREDIT › Subchapter C - UNREPORTED SERVICE OR COMPENSATION › Section 25.46 - Determination of Compensation Subject to Deposit and Credit

Current through Reg. 49, No. 28; July 12, 2024
(a) The amount of deposits due for unreported
				  service rendered or compensation paid in the current school year or for
				  unreported service rendered or compensation paid in the immediately preceding
				  school year and corrected as provided in §
										25.28(g)
				  of this title (relating to Payroll Report Dates) will be calculated at the
				  member contribution rate in effect for the year in which the service was
				  rendered or compensation was paid but for which no deposits or insufficient
				  deposits were made. Contributions will be based on creditable compensation as
				  determined under the laws and rules applicable at the time of the
				  service.
(b) Beginning with the
				  2015-2016 school year, compensation paid to a member by an employer to correct
				  an error of underpayment occurring in a prior school year or school years will
				  be credited by TRS in the school year in which the compensation is paid. The
				  amount of contributions owed on creditable compensation is determined under the
				  laws and rules applicable at the time of the corrective payment and must be
				  paid in a lump sum pursuant to Government Code, §
										825.409
				  from any compensation due to the employee.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 3 - TEACHER RETIREMENT SYSTEM OF TEXAS › Chapter 25 - MEMBERSHIP CREDIT › Subchapter C - UNREPORTED SERVICE OR COMPENSATION › Section 25.47 - Deadline for Verification

Current through Reg. 49, No. 28; July 12, 2024
(a) For unreported
				  service or unreported compensation paid after August 31, 2011, TRS must receive
				  the required verification not later than five years after the end of the school
				  year in which the service was rendered or compensation was paid in order for it
				  to be creditable with TRS.
(b) For
				  unreported service rendered or unreported compensation paid before September 1,
				  2011, TRS must receive the required verification not later than August 31,
				  2016, in order for it to be creditable with TRS.
(c) The person seeking credit must obtain the
				  required verification from the employer and submit it to TRS before the
				  applicable deadline.
(d) For
				  purposes of this section, workers' compensation paid as temporary wage
				  replacement pay is not unreported compensation until after the end of the
				  school year following the school year in which the compensation was
				  paid.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 3 - TEACHER RETIREMENT SYSTEM OF TEXAS › Chapter 25 - MEMBERSHIP CREDIT › Subchapter E - MILITARY SERVICE › Section 25.61 - Service Credit for Eligible Military Duty

Current through Reg. 49, No. 28; July 12, 2024
(a)
				  A member with five years of credit for service in the public schools of Texas
				  may receive additional retirement credit for active military duty.
(b) Credit for military duty under this
				  section is limited to a maximum of five years. Eligible military duty will be
				  evaluated for crediting only in the school year in which it was rendered. In
				  order to obtain military service credit for that year, a member must have
				  served an equivalent amount of military duty to the amount of service required
				  for a member to receive a year of service credit in that school year. No credit
				  may be given for any school year of military duty which duplicates any other
				  credit already granted or in which a year of creditable service is available
				  for service in the public schools of Texas. If a member establishes military
				  service credit but TRS determines that credit already has been given for the
				  military service in another Texas public retirement system, TRS shall refund
				  the amount paid for the military credit duplicated in TRS, less fees that are
				  not refundable, and shall cancel the TRS credit and, if applicable, adjust the
				  calculation of benefits. In accordance with §
										25.113(m)(3)
				  of this title (relating to Transfer of Credit Between TRS and ERS), a person
				  retiring from the Employees Retirement System of Texas (ERS) under Government
				  Code, Chapter 805, and returning to work in a TRS-eligible position may not
				  establish more than a total of five years of military service credit, including
				  any military service established before retirement under either TRS or
				  ERS.
(c) To obtain each school year
				  of military credit, the member must make a deposit based upon the full annual
				  compensation rate for the last school year of membership service preceding the
				  school year of military duty, if the member was a member while the duty was
				  being rendered, or upon the full annual compensation rate for the first school
				  year of membership service occurring after the duty. Membership service does
				  not include service as a substitute. The deposit shall be a percentage of the
				  applicable full annual compensation rate equal to that in effect for deductions
				  from member salaries for the school year in which the military duty was
				  rendered.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 3 - TEACHER RETIREMENT SYSTEM OF TEXAS › Chapter 25 - MEMBERSHIP CREDIT › Subchapter E - MILITARY SERVICE › Section 25.64 - Crediting Fee

Current through Reg. 49, No. 28; July 12, 2024
(a) A crediting fee
				  of 8 percent compounded annually shall be charged for the purchase of credit
				  from the end of the year in which the member was first eligible to purchase the
				  credit until payment for the credit is received. The date of first eligibility
				  to purchase credit shall be the latest of the following:
(1) the date the member obtains 5 years'
				  credit for service in the public schools of Texas;
(2) the date the Teacher Retirement Law made
				  the military service available for credit;
(3) the date the member completed military
				  service to qualify for each year of credit.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 3 - TEACHER RETIREMENT SYSTEM OF TEXAS › Chapter 25 - MEMBERSHIP CREDIT › Subchapter E - MILITARY SERVICE › Section 25.66 - Application for Military Credit

Current through Reg. 49, No. 28; July 12, 2024
Members desiring to make deposits for military credit
					 should request in writing to be billed for the cost of the credit. Requests
					 should be addressed to Teacher Retirement System of Texas, 1000 Red River
					 Street, Austin, Texas 78701-2698. Included with the request should be a
					 certified or legible unaltered copy or copies of the member's military service
					 record showing the dates and nature of the member's active duty. The system may
					 require the member to make available to it such other evidence as may be
					 required to establish the member's eligibility for service credit and the
					 amount of deposits due. When the system determines the duty eligible for
					 credit, it shall bill members for the total amounts of deposits and fees due
					 for the credit at the last address of the member of which the system has
					 record. The member must return the bill to the system with the total amount due
					 for the military duty credit or with an installment payment agreement and all
					 subsequent installment payments due. Deposits for military duty credit will not
					 be accepted after date of death, except to the extent permitted under the laws
					 and rules governing installment payments, or date of service retirement of a
					 member.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 3 - TEACHER RETIREMENT SYSTEM OF TEXAS › Chapter 25 - MEMBERSHIP CREDIT › Subchapter F - VETERAN'S (USERRA) SERVICE CREDIT › Section 25.71 - Service Credit for Eligible Active Military Duty under the Uniformed Services Employment and Re-Employment Rights Act

Current through Reg. 49, No. 28; July 12, 2024
(a) A
				  member may obtain service credit for active military duty in lieu of or in
				  addition to military service credit under §
										25.61
				  of this title (relating to Service Credit for Eligible Military Duty) if the
				  member is eligible to obtain such service credit under the Uniformed Services
				  Employment and Re-Employment Rights Act (USERRA),
				  38 United States Code
				  §4301 et seq.
(b) A member who leaves a position in the
				  employ of a Teacher Retirement System of Texas (TRS) covered employer to
				  perform duty, on a voluntary or involuntary basis, in the uniformed services,
				  as defined in the USERRA, is eligible to obtain service or compensation credit
				  under this section if the member separates from uniformed service under
				  honorable conditions or as otherwise provided by USERRA and returns to or
				  applies for re-employment with the TRS covered employer within ninety (90) days
				  of discharge or release from active military service. TRS shall consider the
				  provisions of USERRA or regulations adopted pursuant to USERRA in determining
				  eligibility of members who apply for or return to re-employment later than this
				  period of time, due to illness or injury incurred in, or aggravated during,
				  uniformed service.
(c)
				  Notwithstanding any provisions of this section to the contrary, contributions,
				  benefits, and service credit with respect to qualified military service shall
				  be provided in accordance with the Internal Revenue Code §414(u) and as
				  required by USERRA.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 3 - TEACHER RETIREMENT SYSTEM OF TEXAS › Chapter 25 - MEMBERSHIP CREDIT › Subchapter F - VETERAN'S (USERRA) SERVICE CREDIT › Section 25.72 - Limitations on Eligible Service

Current through Reg. 49, No. 28; July 12, 2024
(a) Under this
				  section, a member whose military service was as an enlistee or draftee and
				  whose service is entitled to coverage under the Veteran's Reemployment Rights
				  Act (VRRA) (effective for re-employments initiated before the end of the 60-day
				  period beginning on October 13, 1994) can only claim service credit in the
				  amount of:
(1) four years, if the service was
				  performed between June 24, 1948, and August 1, 1961; or
(2) five years if the service was performed
				  after August 1, 1961.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 3 - TEACHER RETIREMENT SYSTEM OF TEXAS › Chapter 25 - MEMBERSHIP CREDIT › Subchapter F - VETERAN'S (USERRA) SERVICE CREDIT › Section 25.73 - Ineligible Military Service

Current through Reg. 49, No. 28; July 12, 2024
A member who establishes service credit under §
										25.71
					 of this title (relating to Service Credit for Eligible Active Military Duty
					 under the Uniformed Services Employment and Re-Employment Rights Act) cannot
					 use the same military service to establish military service credit under §
										25.61
					 of this title (relating to Service Credit for Eligible Military Duty). No
					 additional service credit may be given for any school years of military duty
					 eligible for service credit already granted for service in the public schools
					 of Texas.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 3 - TEACHER RETIREMENT SYSTEM OF TEXAS › Chapter 25 - MEMBERSHIP CREDIT › Subchapter F - VETERAN'S (USERRA) SERVICE CREDIT › Section 25.74 - Cost

Current through Reg. 49, No. 28; July 12, 2024
(a) To obtain service credit for active
				  military duty under the Uniformed Services Employment and Re-Employment Rights
				  Act (USERRA) and §
										25.71
				  of this title (relating to Service Credit for Eligible Active Duty under the
				  Uniformed Services Employment and Re-Employment Rights Act), the member must
				  deposit with the retirement system for each school year of service claimed an
				  amount equal to member contributions based on the following:
(1) the percentage of the applicable full
				  annual compensation rate equal to that in effect for deductions from member
				  salaries for the school year in which the military duty was rendered;
				  and
(2) the full annual
				  compensation rate for each school year of membership service in which the
				  member was on active military duty eligible under the USERRA and §
											25.71
				  of this title. Membership service does not include service as a substitute. For
				  purposes of determining the full annual compensation rate under this section,
				  the Teacher Retirement System (TRS) will use the amount of wages and salary the
				  member would have received had he continued to be employed in his former TRS
				  covered position from which he left for active military duty. The member must
				  submit a certification by the employer whose employ he left to enter into
				  active military duty of the wages and salary he would have received had he
				  remained in the TRS covered position.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 3 - TEACHER RETIREMENT SYSTEM OF TEXAS › Chapter 25 - MEMBERSHIP CREDIT › Subchapter F - VETERAN'S (USERRA) SERVICE CREDIT › Section 25.75 - Application for Eligible Active Military Duty under the Uniformed Services Employment and Re-Employment Rights Act

Current through Reg. 49, No. 28; July 12, 2024
Members desiring to make deposits for service or
					 compensation credit for eligible military duty under the Uniformed Services
					 Employment and Re-Employment Rights Act (USERRA) should request in writing to
					 be billed for the cost of the credit. Requests should be addressed to Teacher
					 Retirement System of Texas, 1000 Red River Street, Austin, Texas 78701-2698.
					 Included with the request should be a certified or legible unaltered copy or
					 copies of the member's military service record showing the dates and nature of
					 the member's military duty. Also included with the request should be a
					 certification of the date of the member's application for reemployment with a
					 Teacher Retirement System of Texas (TRS) covered employer or other proof of the
					 date of employment with a TRS covered employer. The system may also require the
					 member to make available to it such other evidence as may be required to
					 establish the member's eligibility under the USERRA and §
										25.71
					 of this title (relating to Service Credit for Eligible Active Military Duty
					 under the Uniformed Services Employment and Re-Employment Rights Act) for
					 service credit and the amount of the deposits due. When the system determines
					 the duty is eligible for credit, it shall bill the member for the total amounts
					 of deposits and fees due for the credit at the last address of the member of
					 which the system has record. The member must return the bill to the system with
					 the total amount due for the eligible credit or with an installment payment
					 agreement and all subsequent installment payments due. Deposits for military
					 duty eligible for credit under the USERRA and §
										25.71
					 of this title must be made no later than five years after the date of
					 re-employment or application for re-employment, subject to any additional
					 period available under USERRA.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 3 - TEACHER RETIREMENT SYSTEM OF TEXAS › Chapter 25 - MEMBERSHIP CREDIT › Subchapter F - VETERAN'S (USERRA) SERVICE CREDIT › Section 25.76 - Eligibility of Retiree

Current through Reg. 49, No. 28; July 12, 2024
A retiree may establish credit under §
										25.71
					 of this title (relating to Service Credit for Eligible Active Duty under the
					 Uniformed Services Employment and Re-Employment Rights Act), if eligible. The
					 requirements of §§
										25.71-25.75
					 of this title (relating to Service Credit for Eligible Active Duty under the
					 Uniformed Services Employment and Re-Employment Rights Act; Limitations on
					 Eligible Service; Ineligible Military Service; Cost; and Application for
					 Eligible Active Military Duty under the Uniformed Services Employment and
					 Re-Employment Rights Act) apply equally to a retiree establishing such credit.
					 A retiree who establishes service credit under §25.71 may receive an
					 adjusted benefit on a prospective basis only after such credit has been
					 established.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 3 - TEACHER RETIREMENT SYSTEM OF TEXAS › Chapter 25 - MEMBERSHIP CREDIT › Subchapter F - VETERAN'S (USERRA) SERVICE CREDIT › Section 25.77 - USERRA Service Creditable but not Established

Current through Reg. 49, No. 28; July 12, 2024
(a) A member who performs USERRA service
				  creditable in the retirement system but who does not establish credit for the
				  service by making the deposits required by this subchapter is entitled to have
				  the USERRA service considered as if it were credited in TRS to the extent
				  required by USERRA. To use USERRA service in this manner, the member must
				  submit a written request to TRS before the later of the date of application for
				  retirement or the effective date of retirement. With respect to benefits
				  payable after the death of a member, a beneficiary must submit a written
				  request to TRS before any part of a death benefit is paid by TRS. To use USERRA
				  service to meet other provisions of the TRS retirement plan that are
				  conditioned on years of TRS service credit, the member must submit a written
				  request to TRS before action is taken under that plan provision.
(b) The USERRA service described in
				  subsection (a) of this section is usable only in determining eligibility for,
				  but not the amount of, service or disability retirement benefits or death
				  benefits, and eligibility for other retirement plan features conditioned on
				  years of service credit, but in no event shall such service be used to
				  calculate the amount due to the member under such plan features.
(c) The USERRA service described in
				  subsection (a) of this section is usable in determining eligibility for
				  TRS-Care and is applicable to other provisions of TRS-Care that are based on
				  years of TRS service credit. To use USERRA service in this manner, the member
				  must submit a written request to TRS before the later of the date of
				  application for retirement or the effective date of retirement.
(d) USERRA service described in subsection
				  (a) of this section shall not be eligible for use in the manner described in
				  this section if the member has established military service credit under §
										25.61
				  of this title (relating to Service Credit for Eligible Military Duty) for the
				  same service or has established military service credit or USERRA credit under
				  any other Texas public retirement system for the same service.
(e) A person who is a member on August 31,
				  2014 and who rendered USERRA service before September 1, 2014 may use the
				  USERRA service in determining if the member has accrued the five years of
				  service credit by August 31, 2014 necessary to establish eligibility to retire
				  under the terms of the plan existing on that date, provided the person
				  maintains membership in TRS until retirement and the USERRA service is verified
				  before retirement.