GOVERNMENT CODE
TITLE 8. PUBLIC RETIREMENT SYSTEMS
SUBTITLE H. TEXAS EMERGENCY SERVICES RETIREMENT SYSTEM
CHAPTER 861. GENERAL PROVISIONS
Sec. 861.001. DEFINITIONS. In this subtitle:
(1) "Actuarially sound pension system" means a system in which
the amount of contributions is sufficient to cover the normal
cost and amortize the unfunded accrued actuarial liability in a
period that does not exceed 30 years.
(2) "Auxiliary employee" means a person who receives
compensation at a rate that does not exceed the federal minimum
wage by more than $2 an hour, as established under the Fair Labor
Standards Act of 1938 (29 U.S.C. Section 201 et seq.), for
performing emergency services and is certified by a political
subdivision of this state as being regularly engaged in the
performance of duties for a participating department in an
appointive office or position that normally requires services
from the person for fewer than 1,000 hours a year, but excludes a
person who is eligible to receive credit for the same service in
either the Texas County and District Retirement System or the
Texas Municipal Retirement System.
(3) "Commissioner" means the firefighters' pension commissioner
appointed under Section 21, Texas Local Fire Fighters Retirement
Act (Article 6243e, Vernon's Texas Civil Statutes).
(4) "Dependent" means an unmarried child, natural or adopted,
who:
(A) is less than 18 years of age;
(B) is less than 19 years of age and a full-time student at an
elementary or secondary school; or
(C) became disabled before the child's 22nd birthday and remains
disabled.
(5) "Emergency services" means only those services relating to
fire, rescue, and emergency medical services, including support
services for those duties, performed by a volunteer or auxiliary
employee of a participating department.
(6) "Fund" means the Texas emergency services retirement fund.
(7) "Local board" means a local board of trustees established
under Section 865.012.
(8) "Member" means a volunteer or auxiliary employee who
participates in the pension system.
(9) "Pension system" means the Texas Emergency Services
Retirement System.
(10) "Qualified service" means service:
(A) for a participating department that is recognized as an
emergency services department by its governing body and that
conducts at least 48 hours of training in a calendar year; and
(B) that is performed by a member in good standing in the
department who:
(i) attends at least 20 hours of annual training and at least 25
percent of the department's emergencies in a calendar year;
(ii) attends at least 20 hours of annual training and provides
support services for at least 25 percent of the department's
emergencies in a calendar year; or
(iii) does not attend because the member is absent because of
military duty.
(11) "State board" means the state board of trustees established
under Section 865.001.
(11-a) "Support services" means services that directly assist in
the delivery of emergency services. The term includes directing
traffic at an emergency scene, dispatching emergency services
personnel, driving an emergency services vehicle, supplying or
maintaining equipment at an emergency scene, providing essential
recordkeeping for a participating department, and other similar
services as determined by a department.
(12) "Volunteer" means a person who performs emergency services
for civic, charitable, or humanitarian reasons, receives no
monetary compensation from a participating department, and is not
subject to the compensation requirements provided for employees
by the Fair Labor Standards Act of 1938 (29 U.S.C. Section 201 et
seq.).
Added by Acts 2005, 79th Leg., Ch.
803, Sec. 1, eff. September 1, 2005.
Amended by:
Acts 2009, 81st Leg., R.S., Ch.
697, Sec. 1, eff. September 1, 2009.
Sec. 861.002. PENSION SYSTEM. The pension system is a public
entity. The Texas Emergency Services Retirement System is the
name by which all its business shall be transacted, all its funds
invested, and all its cash, securities, and other property held.
Added by Acts 2005, 79th Leg., Ch.
803, Sec. 1, eff. September 1, 2005.
Sec. 861.003. POWERS AND PRIVILEGES. The pension system has the
powers, privileges, and immunities of a corporation as well as
the powers, privileges, and immunities conferred by this
subtitle.
Added by Acts 2005, 79th Leg., Ch.
803, Sec. 1, eff. September 1, 2005.
Sec. 861.004. EXEMPTION FROM EXECUTION. All benefit payments,
contributions, money in the pension system fund, and rights
accrued or accruing under this subtitle to any person are exempt
from garnishment, attachment, state and local taxation, levies,
and any other process and are unassignable.
Added by Acts 2005, 79th Leg., Ch.
803, Sec. 1, eff. September 1, 2005.
Sec. 861.005. NO DIVERSION OF ASSETS. The fund must be
maintained for the exclusive benefit of members, retirees, and
their beneficiaries. At no time before the termination of the
fund and the satisfaction of all liabilities with respect to
members, retirees, and their beneficiaries may any part of the
principal of or interest from fund assets be used for or diverted
to a purpose other than the exclusive benefit of the members,
retirees, and their beneficiaries.
Added by Acts 2005, 79th Leg., Ch.
803, Sec. 1, eff. September 1, 2005.
Sec. 861.006. PLAN QUALIFICATION AND DISTRIBUTIONS. (a) The
legislature intends that this subtitle be construed and
administered in a manner so that the pension system's benefit
plan will be considered a qualified plan under Section 401(a) of
the Internal Revenue Code of 1986 (26 U.S.C. Section 401). The
state board may adopt rules that modify the plan as necessary to
meet those qualification requirements.
(b) Notwithstanding any other provision of this subtitle, all
distributions under this subtitle must be made in accordance with
applicable provisions of the Internal Revenue Code of 1986 and
regulations adopted under that code.
(c) The state board by rule may authorize an eligible rollover
distribution to be made in the form of a direct
trustee-to-trustee transfer.
Added by Acts 2005, 79th Leg., Ch.
803, Sec. 1, eff. September 1, 2005.
Sec. 861.007. FORFEITURE NOT TO INCREASE BENEFITS. A forfeiture
that occurs under this subtitle may not be used to increase the
benefits that any member would otherwise receive under this
subtitle.
Added by Acts 2005, 79th Leg., Ch.
803, Sec. 1, eff. September 1, 2005.
Sec. 861.008. IMMUNITY FROM LIABILITY. The state board,
commissioner, and employees of the pension system are not liable
for any action taken or omission made or suffered by them in good
faith in the performance of any duty or prerogative in connection
with the administration of the pension system.
Added by Acts 2007, 80th Leg., R.S., Ch.
321, Sec. 1, eff. September 1, 2007.
Sec. 861.009. VENUE. An action in state court by or against the
pension system shall be brought in Travis County.
Added by Acts 2007, 80th Leg., R.S., Ch.
321, Sec. 1, eff. September 1, 2007.