CHAPTER 810. MISCELLANEOUS PROVISIONS - Texas Statutes

GOVERNMENT CODE

TITLE 8. PUBLIC RETIREMENT SYSTEMS

SUBTITLE A. PROVISIONS GENERALLY APPLICABLE TO PUBLIC RETIREMENT

SYSTEMS

CHAPTER 810. MISCELLANEOUS PROVISIONS

Sec. 810.001. ESTABLISHMENT OF PUBLIC RETIREMENT SYSTEM. (a)

In this section:

(1) "Political entity" means a municipality or any agency

thereof, a junior college district, river authority, water

district, appraisal district, or other special purpose district

or authority that is created pursuant to state law and that is

not an agency of the state.

(2) "Public retirement system" means a continuing, organized

program or plan (including a plan qualified under Section 401(a)

of the Internal Revenue Code of 1986) of service retirement,

disability retirement, or death benefits for officers or

employees of a political entity, other than:

(A) a program providing only workers' compensation benefits;

(B) a program administered by the federal government;

(C) an individual retirement account or individual retirement

annuity within the meaning of Section 408 or a retirement bond

within the meaning of Section 409 of the Internal Revenue Code of

1986 (26 U.S.C. Sections 408, 409);

(D) an individual account plan consisting of an annuity contract

described by Section 403(b) of the Internal Revenue Code of 1986

(26 U.S.C. Section 403); or

(E) an eligible state deferred compensation plan described by

Section 457(b) of the Internal Revenue Code of 1986 (26 U.S.C.

Section 457).

(b) Except as provided by Subsection (d), the governing body of

a political entity may establish and maintain a public retirement

system for its appointive officers and employees and determine

the benefits, funding source and amount, and administration of

the system. Each active member of a public retirement system

established under the authority provided by this section shall

contribute to the system an amount, if any, determined by the

political entity. The political entity shall contribute for each

active member in a defined contribution plan or a defined benefit

plan an amount determined by the political entity to be required

to meet the system's benefit plan.

(c) The governing body of the political entity may arrange for

administration of the system by a private provider of public

retirement benefits, whether or not the provider is also a source

of benefits provided for under the system.

(d) The authority granted by Subsections (b) and (c) does not

apply to a political entity to the extent that the entity, by

specific statute, is:

(1) required to establish or participate exclusively in a

particular public retirement system; or

(2) prohibited from establishing or participating in any public

retirement system or in a particular retirement system.

(e) The authority granted by Subsections (b) and (c) is in

addition to any other statutory authority to provide a public

retirement system or programs specifically excluded from the

definition of a public retirement system.

(f) Every political entity which establishes or maintains a

public retirement system covered under this Act shall file all

reports with the State Pension Review Board required by Chapter

802. If a political subdivision establishes a retirement program

that would be a "public retirement system" within the meaning

ascribed to that term by Section 801.001, but for the fact that

the program is administered by a life insurance company, the

subdivision shall notify the State Pension Review Board of the

establishment of the program and the name of the administering

company.

(g) "Civil union" means any relationship status that grants to

the parties of the relationship the same legal protections,

benefits, and responsibilities as are granted to the spouses of a

marriage.

(h) For purposes of this title, the state may not give effect to

a:

(1) public act, record, or judicial proceeding that recognizes

or validates a marriage or civil union between persons of the

same sex; or

(2) right or claim asserted as a result of the purported

marriage or civil union.

(i) Subsection (h) does not preclude the enforcement in this

state of an order issued in another state relating to child

custody, child support, or property division, including a

qualified domestic relations order.

(j) A single governmental employer is not considered to be

permitting a person who is a public employee, officer, or retiree

of that employer to be receiving benefits from more than one

system or program of retirement for the same service if:

(1) the employer participates in the Texas Municipal Retirement

System or the Texas County and District Retirement System and

also sponsors one or more supplemental plans:

(A) funded by the employer, the employee, or a combination of

the employer and the employee; and

(B) established before January 1, 2005; and

(2) the amount of the combined benefits paid to the person by

the Texas Municipal Retirement System or the Texas County and

District Retirement System and all of the supplemental plans

described by Subdivision (1) is in compliance with Section 415,

Internal Revenue Code of 1986.

Added by Acts 1991, 72nd Leg., ch. 589, Sec. 1, eff. June 16,

1991. Amended by Acts 2001, 77th Leg., ch. 1231, Sec. 46, eff.

Sept. 1, 2001.

Amended by:

Acts 2005, 79th Leg., Ch.

1157, Sec. 1, eff. June 18, 2005.