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Texas Government Code - GOV'T § 801.001. Definitions

Current as of January 01, 2024 | Updated by Findlaw Staff

In this chapter:

(1) “Board” means the State Pension Review Board.

(1-a) “Governing body of a public retirement system” has the meaning assigned by Section 802.001.

(2) “Public retirement system” means a continuing, organized program of service retirement, disability retirement, or death benefits for officers or employees of the state or a political subdivision, or of an agency or instrumentality of the state or a political subdivision, and includes the optional retirement program governed by Chapter 830, but does not include:

(A) a program, other than the optional retirement program, for which benefits are administered by a life insurance company;

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

(C) a program administered by the federal government;

(D) 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. Section 409);  1

(E) a plan described by Section 401(d) of the Internal Revenue Code of 1986 (26 U.S.C. Section 401);

(F) 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

(G) an eligible state deferred compensation plan described by Section 457(b) of the Internal Revenue Code of 1986 (26 U.S.C. Section 457).

(3) “System administrator” means a person designated by the governing body of a public retirement system to supervise the day-to-day affairs of the public retirement system.

(4) “Trustee” means a member of the governing body of a public retirement system.

1  Repealed.
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Cite this article: FindLaw.com - Texas Government Code - GOV'T § 801.001. Definitions - last updated January 01, 2024 | https://codes.findlaw.com/tx/government-code/gov-t-sect-801-001/

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