State Codes and Statutes

Statutes > Texas > Government-code > Title-8-public-retirement-systems > Chapter-843-creditable-service

GOVERNMENT CODE

TITLE 8. PUBLIC RETIREMENT SYSTEMS

SUBTITLE F. TEXAS COUNTY AND DISTRICT RETIREMENT SYSTEM

CHAPTER 843. CREDITABLE SERVICE

SUBCHAPTER A. GENERAL PROVISIONS

Sec. 843.001. TYPES OF CREDITABLE SERVICE. The types of service

creditable as credited service in the retirement system are prior

service, current service, and optional service. A member may not

be credited in this system with more than one month of credited

service for a specific calendar month, regardless of the number

of employers of the member, the positions held, or the types of

service.

Acts 1981, 67th Leg., p. 1876, ch. 453, Sec. 1, eff. Sept. 1,

1981. Renumbered from Vernon's Ann.Civ.St. Title 110B, Sec.

53.001 by Acts 1989, 71st Leg., ch. 179, Sec. 1, eff. Sept. 1,

1989.

Amended by:

Acts 2007, 80th Leg., R.S., Ch.

873, Sec. 15, eff. January 1, 2008.

Acts 2009, 81st Leg., R.S., Ch.

300, Sec. 7, eff. January 1, 2010.

Sec. 843.002. BENEFIT ELIGIBILITY AND AMOUNT. A member's

eligibility to receive a benefit is based on the member's amount

of credited service and attained age on the effective date of

retirement. The monthly amount of a standard retirement annuity

is based on the sum of the member's service credit and

accumulated contributions and is computed using the member's

attained age and the actuarial assumptions described by Section

841.001(1).

Acts 1981, 67th Leg., p. 1876, ch. 453, Sec. 1, eff. Sept. 1,

1981. Renumbered from Vernon's Ann.Civ.St. Title 110B, Sec.

53.002 by Acts 1989, 71st Leg., ch. 179, Sec. 1, eff. Sept. 1,

1989. Amended by Acts 2001, 77th Leg., ch. 122, Sec. 11, eff.

Dec. 31, 2001.

Sec. 843.003. AUTHORIZATION TO REESTABLISH SERVICE CREDIT

PREVIOUSLY FORFEITED. (a) An eligible member who has withdrawn

contributions from the retirement system may reestablish the

forfeited service credit in the system if the current service on

which the credit was based was performed for a participating

subdivision the governing body of which by order authorizes

reestablishment of the credit by eligible employee members of the

subdivision.

(b) A member eligible to reestablish service credit under this

section is one who is a member as an employee of the subdivision

on the effective date of an order authorized by the subdivision

under Subsection (a).

(c) A member eligible under this section may reestablish service

credit by depositing with the retirement system in a lump sum the

amount withdrawn from the system, plus a withdrawal charge

computed at an annual rate of five percent from the date of

withdrawal to the date of redeposit.

(d) Prior service credit forfeited because of a withdrawal of

contributions may not be reestablished under this section.

Acts 1981, 67th Leg., p. 1876, ch. 453, Sec. 1, eff. Sept. 1,

1981. Amended by Acts 1985, 69th Leg., ch. 491, Sec. 8, eff. June

12, 1985. Renumbered from Vernon's Ann.Civ.St. Title 110B, Sec.

53.003 and amended by Acts 1989, 71st Leg., ch. 179, Sec. 1, eff.

Sept. 1, 1989. Amended by Acts 1991, 72nd Leg., ch. 460, Sec. 4,

eff. Jan. 1, 1992; Acts 2003, 78th Leg., ch. 621, Sec. 8, 9, eff.

Jan. 1, 2004.

Amended by:

Acts 2007, 80th Leg., R.S., Ch.

873, Sec. 16, eff. January 1, 2008.

Sec. 843.0031. OPTION TO PAY LUMP-SUM AMOUNT. (a) Repealed by

Acts 2009, 81st Leg., R.S., Ch. 300, Sec. 38(1), eff. January 1,

2010.

(b) A member who has withdrawn accumulated contributions from

the retirement system and who subsequently resumes employment

with a subdivision may at any time before retirement pay to the

system a lump sum in any amount that does not exceed the

actuarial present value of the additional benefits that would

have been attributable to the withdrawn contributions. Any

amount paid under this subsection and interest accrued on the

amount may not be considered in the computation of service

credit.

(c) With respect to the account with the subdivision for which

contributions had been withdrawn, after the date an amount is

deposited under Subsection (b), the member is ineligible to

reestablish any service credit with the subdivision that had been

forfeited before the date of redeposit, even if the member would

otherwise be eligible under an order adopted under Section

843.003.

Added by Acts 2003, 78th Leg., ch. 621, Sec. 10, eff. Jan. 1,

2004.

Amended by:

Acts 2007, 80th Leg., R.S., Ch.

873, Sec. 16, eff. January 1, 2008.

Acts 2009, 81st Leg., R.S., Ch.

300, Sec. 8, eff. January 1, 2010.

Acts 2009, 81st Leg., R.S., Ch.

300, Sec. 9, eff. January 1, 2010.

Acts 2009, 81st Leg., R.S., Ch.

300, Sec. 38(1), eff. January 1, 2010.

Sec. 843.004. COMPOSITION OF SERVICE CREDIT. Service credit

consists of allocated prior service credit, current service

credit, and multiple matching credit as authorized by a

participating subdivision.

Added by Acts 2001, 77th Leg., ch. 122, Sec. 12, eff. Sept. 1,

2001.

Amended by:

Acts 2009, 81st Leg., R.S., Ch.

300, Sec. 10, eff. January 1, 2010.

SUBCHAPTER B. ESTABLISHMENT OF PRIOR SERVICE GENERALLY

Sec. 843.101. CREDITABLE PRIOR SERVICE. Prior service

creditable in the retirement system is service performed as an

employee of a participating subdivision before the date the

subdivision's participation in the retirement system became

effective.

Acts 1981, 67th Leg., p. 1876, ch. 453, Sec. 1, eff. Sept. 1,

1981. Renumbered from Vernon's Ann.Civ.St. Title 110B, Sec.

53.101 by Acts 1989, 71st Leg., ch. 179, Sec. 1, eff. Sept. 1,

1989.

Sec. 843.102. ELIGIBILITY FOR PRIOR SERVICE CREDIT. (a) A

member is eligible to receive service credit in the retirement

system for prior service if the member became a member as an

employee of a subdivision:

(1) on the effective date of the subdivision's participation in

the retirement system; or

(2) before the second anniversary of the effective date of its

participation and continues as an employee of the subdivision for

at least six months after reemployment.

(b) The board of trustees may adopt rules concerning eligibility

for prior service credit under Subsection (a).

(c) A person who has withdrawn contributions from an account for

service for a subdivision and who subsequently resumes employment

with the subdivision is not eligible to receive service credit

under this section for prior service for the subdivision.

Acts 1981, 67th Leg., p. 1876, ch. 453, Sec. 1, eff. Sept. 1,

1981. Renumbered from Vernon's Ann.Civ.St. Title 110B, Sec.

53.102 and amended by Acts 1989, 71st Leg., ch. 179, Sec. 1, eff.

Sept. 1, 1989. Amended by Acts 1991, 72nd Leg., ch. 460, Sec. 5,

eff. Jan. 1, 1992; Acts 2003, 78th Leg., ch. 621, Sec. 11, eff.

Jan. 1, 2004.

Amended by:

Acts 2007, 80th Leg., R.S., Ch.

873, Sec. 17, eff. January 1, 2008.

Sec. 843.104. CERTIFICATION OF SERVICE AND AVERAGE COMPENSATION.

(a) A member eligible to receive prior service credit may claim

the credit by filing a detailed statement of the service with the

subdivision for which the service was performed. After the

statement is filed, the subdivision shall certify the amount of

the member's prior service and the member's average prior service

compensation.

(b) Repealed by Acts 2007, 80th Leg., R.S., Ch. 873, Sec. 92(6),

eff. January 1, 2008.

(c) Repealed by Acts 2007, 80th Leg., R.S., Ch. 873, Sec. 92(6),

eff. January 1, 2008.

(d) The board of trustees may adopt rules concerning

certification of service and the definition and computation of

average prior service compensation under this section.

Acts 1981, 67th Leg., p. 1876, ch. 453, Sec. 1, eff. Sept. 1,

1981. Renumbered from Vernon's Ann.Civ.St. Title 110B, Sec.

53.104 and amended by Acts 1989, 71st Leg., ch. 179, Sec. 1, eff.

Sept. 1, 1989.

Amended by:

Acts 2007, 80th Leg., R.S., Ch.

873, Sec. 18, eff. January 1, 2008.

Acts 2007, 80th Leg., R.S., Ch.

873, Sec. 92(6), eff. January 1, 2008.

Sec. 843.105. DETERMINATION OF MAXIMUM AND ALLOCATED PRIOR

SERVICE CREDIT. (a) After receiving a certification of prior

service and average prior service compensation under Section

843.104, the retirement system shall credit to the member the

prior service certified and determine the member's maximum and

allocated prior service credits.

(b) The maximum prior service credit is an amount equal to the

accumulation at interest of a series of equal monthly amounts for

the number of months of certified prior service. Each monthly

amount equals twice the subdivision's initial deposit rate, times

the member's average prior service compensation. Interest is

allowed at the end of each 12-month period on an accumulated

amount at the beginning of each period and is credited only for

each whole 12-month period. The rate of interest allowed on a

maximum prior service credit is three percent a year.

(c) Allocated prior service credit is a monetary credit granted

by a subdivision to be computed at a member's retirement date

and, together with any multiple matching credit, used in

determining a member's supplemental annuity. The allocated prior

service credit of a member is an amount equal to a percentage of

the maximum prior service credit, increased from the

subdivision's effective date of participation to the member's

effective date of retirement at the applicable rate of interest

provided under this subtitle or prior law for the period.

(d) The governing body of a subdivision may adopt a percentage

to be used to determine allocated prior service credits. The

rate may be limited to zero or any multiple of five percent.

Acts 1981, 67th Leg., p. 1876, ch. 453, Sec. 1, eff. Sept. 1,

1981. Amended by Acts 1981, 67th Leg., 1st C.S., p. 209, ch. 18,

Sec. 45, eff. Nov. 10, 1981; Acts 1985, 69th Leg., ch. 491, Sec.

10, eff. June 12, 1985. Renumbered from Vernon's Ann.Civ.St.

Title 110B, Sec. 53.105 and amended by Acts 1989, 71st Leg., ch.

179, Sec. 1, eff. Sept. 1, 1989. Amended by Acts 1991, 72nd Leg.,

ch. 460, Sec. 6, eff. Jan. 1, 1992; Acts 1999, 76th Leg., ch.

427, Sec. 14, eff. Dec. 31, 1999; Acts 2001, 77th Leg., ch. 122,

Sec. 14, eff. Dec. 31, 2001.

Amended by:

Acts 2007, 80th Leg., R.S., Ch.

873, Sec. 19, eff. January 1, 2008.

SUBCHAPTER C. OPTIONAL PRIOR SERVICE

Sec. 843.201. SERVICE CREDIT FOR CERTAIN PUBLIC EMPLOYMENT. In

accordance with rules adopted by the board of trustees, the

governing body of a participating subdivision by order may

authorize the establishment of credited service and prior service

credit in the retirement system for service performed in a public

hospital, utility, or other public facility or governmental

function during a time the facility was operated or function was

performed by a unit of government other than the subdivision and

before the date that the public hospital, utility, or other

public facility or governmental function was taken over by the

subdivision.

Acts 1981, 67th Leg., p. 1876, ch. 453, Sec. 1, eff. Sept. 1,

1981. Amended by Acts 1989, 71st Leg., ch. 769, Sec. 2, eff. Aug.

28, 1989. Renumbered from Vernon's Ann.Civ.St. Title 110B, Sec.

53.201 and amended by Acts 1989, 71st Leg., ch. 179, Sec. 1, eff.

Sept. 1, 1989; Amended by Acts 1991, 72nd Leg., ch. 16, Sec.

11.04(b), eff. Aug. 26, 1991. Amended by Acts 1995, 74th Leg.,

ch. 245, Sec. 8, eff. Sept. 1, 1995; Acts 1999, 76th Leg., ch.

427, Sec. 15, eff. Dec. 31, 1999; Acts 2003, 78th Leg., ch. 621,

Sec. 13, eff. Jan. 1, 2004.

Amended by:

Acts 2007, 80th Leg., R.S., Ch.

873, Sec. 20, eff. January 1, 2008.

Acts 2007, 80th Leg., R.S., Ch.

873, Sec. 92(8), eff. January 1, 2008.

Acts 2009, 81st Leg., R.S., Ch.

300, Sec. 11, eff. January 1, 2010.

SUBCHAPTER E. ESTABLISHMENT OF CURRENT SERVICE

Sec. 843.401. CURRENT SERVICE GENERALLY. Current service is

service performed by an employee of a participating subdivision

while a member of the retirement system and credited as provided

under this subtitle and in accordance with rules adopted by the

board of trustees.

Acts 1981, 67th Leg., p. 1876, ch. 453, Sec. 1, eff. Sept. 1,

1981. Renumbered from Vernon's Ann.Civ.St. Title 110B, Sec.

53.401 by Acts 1989, 71st Leg., ch. 179, Sec. 1, eff. Sept. 1,

1989. Amended by Acts 2003, 78th Leg., ch. 621, Sec. 16, eff.

Jan. 1, 2004.

Amended by:

Acts 2007, 80th Leg., R.S., Ch.

873, Sec. 21, eff. January 1, 2008.

Acts 2009, 81st Leg., R.S., Ch.

300, Sec. 12, eff. January 1, 2010.

Sec. 843.402. CURRENT SERVICE CREDIT AND MULTIPLE MATCHING

CREDIT. (a) Current service credit is a monetary amount

credited by a subdivision to be computed at a member's effective

retirement date and used in determining the member's basic

annuity. At the determination date, a member's current service

credit is an amount equal to the sum of the employee

contributions in the member's individual account and the interest

accumulated on those contributions as provided by this subtitle.

(b) Multiple matching credit is a monetary amount credited by

the governing body of a subdivision to be computed at a member's

effective retirement date and, together with any prior service

credit, used in determining a member's supplemental annuity.

Multiple matching credit is an amount equal to a percentage of

the sum of employee contributions in a member's individual

account that were made for a particular calendar year and the

interest accumulated on those contributions as provided under

this subtitle. At the determination date, the multiple matching

credit of a member is equal to the sum of the multiple matching

credit for all years of the person's membership.

(c) The percentage to be used in the computation of the multiple

matching credit for a particular year is adopted by the governing

body of a subdivision and applied in accordance with this

subtitle.

Added by Acts 2007, 80th Leg., R.S., Ch.

873, Sec. 22, eff. January 1, 2008.

SUBCHAPTER F. OPTIONAL CREDITED SERVICE

Sec. 843.501. CREDITED SERVICE FOR LEGISLATIVE SERVICE. A

member may establish credited service in the retirement system

for service performed as a member of the legislature. A member

claiming credited service for previous legislative service shall

file with the retirement system a detailed statement of the

service.

Acts 1981, 67th Leg., p. 1876, ch. 453, Sec. 1, eff. Sept. 1,

1981. Renumbered from Vernon's Ann.Civ.St. Title 110B, Sec.

53.501 by Acts 1989, 71st Leg., ch. 179, Sec. 1, eff. Sept. 1,

1989. Amended by Acts 1999, 76th Leg., ch. 427, Sec. 18, eff.

Dec. 31, 1999; Acts 2001, 77th Leg., ch. 122, Sec. 17, eff. Dec.

31, 2001.

Amended by:

Acts 2007, 80th Leg., R.S., Ch.

873, Sec. 24, eff. January 1, 2008.

Sec. 843.502. CREDITED SERVICE FOR QUALIFIED MILITARY SERVICE.

(a) In this section:

(1) "Qualified military service" means service in the uniformed

services, as that term is defined in the Uniformed Services

Employment and Reemployment Rights Act of 1994 (38 U.S.C. Section

4301 et seq.), that meets the requirements of that Act as it now

exists or is amended as to the character of service performed.

(2) "USERRA" means the Uniformed Services Employment and

Reemployment Rights Act of 1994 (38 U.S.C. Section 4301 et seq.).

(b) All members of the retirement system are entitled to be

credited with service for qualified military service that is

subject to USERRA. Notwithstanding any provision of this

subtitle to the contrary, contributions, benefits, credited

service, and service credit for qualified military service will

be provided in accordance with USERRA and Section 414(u) of the

Internal Revenue Code of 1986. The board of trustees may adopt

rules for the administration of this section, including rules

that modify the terms of this subtitle for the purpose of

compliance with the provisions of USERRA.

(c) An eligible member may establish credited service in the

retirement system for qualified active duty military service not

creditable under Subsection (b). Qualified military service

includes military service before becoming an employee of the

subdivision. A member eligible to establish credited service

under this subsection is one who is vested, based on credited

service only in this system and without regard to service that

may be established under this subsection, in a service

retirement annuity that may begin at the age of 60. An eligible

member may establish not more than five years of credited service

under this subsection by filing an application with the

retirement system.

(d) Repealed by Acts 2009, 81st Leg., R.S., Ch. 300, Sec. 38(2),

eff. January 1, 2010.

(e) Repealed by Acts 2009, 81st Leg., R.S., Ch. 300, Sec. 38(2),

eff. January 1, 2010.

Acts 1981, 67th Leg., p. 1876, ch. 453, Sec. 1, eff. Sept. 1,

1981. Formerly Sec. 53.602. Renumbered by Acts 1981, 67th Leg.,

1st C.S., p. 210, ch. 18, Sec. 47, eff. Nov. 10, 1981. Amended by

Acts 1985, 69th Leg., ch. 491, Sec. 12, eff. June 12, 1985.

Renumbered from Vernon's Ann.Civ.St. Title 110B, Sec. 53.601 and

amended by Acts 1989, 71st Leg., ch. 179, Sec. 1, eff. Sept. 1,

1989. Amended by Acts 1999, 76th Leg., ch. 427, Sec. 19, eff.

Dec. 31, 1999; Acts 2001, 77th Leg., ch. 122, Sec. 18, eff. Dec.

31, 2001; Acts 2003, 78th Leg., ch. 621, Sec. 18, 37(4), eff.

Jan. 1, 2004.

Amended by:

Acts 2005, 79th Leg., Ch.

506, Sec. 15, eff. January 1, 2006.

Renumbered from Government Code, Section 843.601 and amended by

Acts 2007, 80th Leg., R.S., Ch.

873, Sec. 25, eff. January 1, 2008.

Amended by:

Acts 2009, 81st Leg., R.S., Ch.

300, Sec. 13, eff. January 1, 2010.

Acts 2009, 81st Leg., R.S., Ch.

300, Sec. 38(2), eff. January 1, 2010.

Sec. 843.503. CREDITED SERVICE FOR SERVICE WITH SUBDIVISION

PREDECESSOR. The governing body of a participating subdivision

may, with the consent of and on terms approved by the board of

trustees, authorize the establishment of credited service in the

retirement system for service performed as an employee of the

immediate predecessor entity of the subdivision.

Added by Acts 2007, 80th Leg., R.S., Ch.

873, Sec. 26, eff. January 1, 2008.

Sec. 843.504. NO DOUBLE CREDITING OF SERVICE. Except as

provided by Chapter 803, only one month of credited service may

be established in the retirement system for any calendar month

for all service that is creditable under this subtitle.

Added by Acts 2007, 80th Leg., R.S., Ch.

873, Sec. 26, eff. January 1, 2008.

Amended by:

Acts 2009, 81st Leg., R.S., Ch.

300, Sec. 14, eff. January 1, 2010.

Sec. 843.505. CREDITED SERVICE PREVIOUSLY ELIGIBLE FOR

RECOGNITION UNDER PROPORTIONATE RETIREMENT PROGRAM. The board of

trustees by rule may authorize the retirement system, on

application by a member and for the sole purpose of determining

eligibility for retirement from this system, to recognize service

performed under another system participating under Chapter 803

that would have been recognized by this system under that chapter

if the service had not been canceled by a withdrawal of

contributions.

Added by Acts 2009, 81st Leg., R.S., Ch.

300, Sec. 15, eff. January 1, 2010.

State Codes and Statutes

Statutes > Texas > Government-code > Title-8-public-retirement-systems > Chapter-843-creditable-service

GOVERNMENT CODE

TITLE 8. PUBLIC RETIREMENT SYSTEMS

SUBTITLE F. TEXAS COUNTY AND DISTRICT RETIREMENT SYSTEM

CHAPTER 843. CREDITABLE SERVICE

SUBCHAPTER A. GENERAL PROVISIONS

Sec. 843.001. TYPES OF CREDITABLE SERVICE. The types of service

creditable as credited service in the retirement system are prior

service, current service, and optional service. A member may not

be credited in this system with more than one month of credited

service for a specific calendar month, regardless of the number

of employers of the member, the positions held, or the types of

service.

Acts 1981, 67th Leg., p. 1876, ch. 453, Sec. 1, eff. Sept. 1,

1981. Renumbered from Vernon's Ann.Civ.St. Title 110B, Sec.

53.001 by Acts 1989, 71st Leg., ch. 179, Sec. 1, eff. Sept. 1,

1989.

Amended by:

Acts 2007, 80th Leg., R.S., Ch.

873, Sec. 15, eff. January 1, 2008.

Acts 2009, 81st Leg., R.S., Ch.

300, Sec. 7, eff. January 1, 2010.

Sec. 843.002. BENEFIT ELIGIBILITY AND AMOUNT. A member's

eligibility to receive a benefit is based on the member's amount

of credited service and attained age on the effective date of

retirement. The monthly amount of a standard retirement annuity

is based on the sum of the member's service credit and

accumulated contributions and is computed using the member's

attained age and the actuarial assumptions described by Section

841.001(1).

Acts 1981, 67th Leg., p. 1876, ch. 453, Sec. 1, eff. Sept. 1,

1981. Renumbered from Vernon's Ann.Civ.St. Title 110B, Sec.

53.002 by Acts 1989, 71st Leg., ch. 179, Sec. 1, eff. Sept. 1,

1989. Amended by Acts 2001, 77th Leg., ch. 122, Sec. 11, eff.

Dec. 31, 2001.

Sec. 843.003. AUTHORIZATION TO REESTABLISH SERVICE CREDIT

PREVIOUSLY FORFEITED. (a) An eligible member who has withdrawn

contributions from the retirement system may reestablish the

forfeited service credit in the system if the current service on

which the credit was based was performed for a participating

subdivision the governing body of which by order authorizes

reestablishment of the credit by eligible employee members of the

subdivision.

(b) A member eligible to reestablish service credit under this

section is one who is a member as an employee of the subdivision

on the effective date of an order authorized by the subdivision

under Subsection (a).

(c) A member eligible under this section may reestablish service

credit by depositing with the retirement system in a lump sum the

amount withdrawn from the system, plus a withdrawal charge

computed at an annual rate of five percent from the date of

withdrawal to the date of redeposit.

(d) Prior service credit forfeited because of a withdrawal of

contributions may not be reestablished under this section.

Acts 1981, 67th Leg., p. 1876, ch. 453, Sec. 1, eff. Sept. 1,

1981. Amended by Acts 1985, 69th Leg., ch. 491, Sec. 8, eff. June

12, 1985. Renumbered from Vernon's Ann.Civ.St. Title 110B, Sec.

53.003 and amended by Acts 1989, 71st Leg., ch. 179, Sec. 1, eff.

Sept. 1, 1989. Amended by Acts 1991, 72nd Leg., ch. 460, Sec. 4,

eff. Jan. 1, 1992; Acts 2003, 78th Leg., ch. 621, Sec. 8, 9, eff.

Jan. 1, 2004.

Amended by:

Acts 2007, 80th Leg., R.S., Ch.

873, Sec. 16, eff. January 1, 2008.

Sec. 843.0031. OPTION TO PAY LUMP-SUM AMOUNT. (a) Repealed by

Acts 2009, 81st Leg., R.S., Ch. 300, Sec. 38(1), eff. January 1,

2010.

(b) A member who has withdrawn accumulated contributions from

the retirement system and who subsequently resumes employment

with a subdivision may at any time before retirement pay to the

system a lump sum in any amount that does not exceed the

actuarial present value of the additional benefits that would

have been attributable to the withdrawn contributions. Any

amount paid under this subsection and interest accrued on the

amount may not be considered in the computation of service

credit.

(c) With respect to the account with the subdivision for which

contributions had been withdrawn, after the date an amount is

deposited under Subsection (b), the member is ineligible to

reestablish any service credit with the subdivision that had been

forfeited before the date of redeposit, even if the member would

otherwise be eligible under an order adopted under Section

843.003.

Added by Acts 2003, 78th Leg., ch. 621, Sec. 10, eff. Jan. 1,

2004.

Amended by:

Acts 2007, 80th Leg., R.S., Ch.

873, Sec. 16, eff. January 1, 2008.

Acts 2009, 81st Leg., R.S., Ch.

300, Sec. 8, eff. January 1, 2010.

Acts 2009, 81st Leg., R.S., Ch.

300, Sec. 9, eff. January 1, 2010.

Acts 2009, 81st Leg., R.S., Ch.

300, Sec. 38(1), eff. January 1, 2010.

Sec. 843.004. COMPOSITION OF SERVICE CREDIT. Service credit

consists of allocated prior service credit, current service

credit, and multiple matching credit as authorized by a

participating subdivision.

Added by Acts 2001, 77th Leg., ch. 122, Sec. 12, eff. Sept. 1,

2001.

Amended by:

Acts 2009, 81st Leg., R.S., Ch.

300, Sec. 10, eff. January 1, 2010.

SUBCHAPTER B. ESTABLISHMENT OF PRIOR SERVICE GENERALLY

Sec. 843.101. CREDITABLE PRIOR SERVICE. Prior service

creditable in the retirement system is service performed as an

employee of a participating subdivision before the date the

subdivision's participation in the retirement system became

effective.

Acts 1981, 67th Leg., p. 1876, ch. 453, Sec. 1, eff. Sept. 1,

1981. Renumbered from Vernon's Ann.Civ.St. Title 110B, Sec.

53.101 by Acts 1989, 71st Leg., ch. 179, Sec. 1, eff. Sept. 1,

1989.

Sec. 843.102. ELIGIBILITY FOR PRIOR SERVICE CREDIT. (a) A

member is eligible to receive service credit in the retirement

system for prior service if the member became a member as an

employee of a subdivision:

(1) on the effective date of the subdivision's participation in

the retirement system; or

(2) before the second anniversary of the effective date of its

participation and continues as an employee of the subdivision for

at least six months after reemployment.

(b) The board of trustees may adopt rules concerning eligibility

for prior service credit under Subsection (a).

(c) A person who has withdrawn contributions from an account for

service for a subdivision and who subsequently resumes employment

with the subdivision is not eligible to receive service credit

under this section for prior service for the subdivision.

Acts 1981, 67th Leg., p. 1876, ch. 453, Sec. 1, eff. Sept. 1,

1981. Renumbered from Vernon's Ann.Civ.St. Title 110B, Sec.

53.102 and amended by Acts 1989, 71st Leg., ch. 179, Sec. 1, eff.

Sept. 1, 1989. Amended by Acts 1991, 72nd Leg., ch. 460, Sec. 5,

eff. Jan. 1, 1992; Acts 2003, 78th Leg., ch. 621, Sec. 11, eff.

Jan. 1, 2004.

Amended by:

Acts 2007, 80th Leg., R.S., Ch.

873, Sec. 17, eff. January 1, 2008.

Sec. 843.104. CERTIFICATION OF SERVICE AND AVERAGE COMPENSATION.

(a) A member eligible to receive prior service credit may claim

the credit by filing a detailed statement of the service with the

subdivision for which the service was performed. After the

statement is filed, the subdivision shall certify the amount of

the member's prior service and the member's average prior service

compensation.

(b) Repealed by Acts 2007, 80th Leg., R.S., Ch. 873, Sec. 92(6),

eff. January 1, 2008.

(c) Repealed by Acts 2007, 80th Leg., R.S., Ch. 873, Sec. 92(6),

eff. January 1, 2008.

(d) The board of trustees may adopt rules concerning

certification of service and the definition and computation of

average prior service compensation under this section.

Acts 1981, 67th Leg., p. 1876, ch. 453, Sec. 1, eff. Sept. 1,

1981. Renumbered from Vernon's Ann.Civ.St. Title 110B, Sec.

53.104 and amended by Acts 1989, 71st Leg., ch. 179, Sec. 1, eff.

Sept. 1, 1989.

Amended by:

Acts 2007, 80th Leg., R.S., Ch.

873, Sec. 18, eff. January 1, 2008.

Acts 2007, 80th Leg., R.S., Ch.

873, Sec. 92(6), eff. January 1, 2008.

Sec. 843.105. DETERMINATION OF MAXIMUM AND ALLOCATED PRIOR

SERVICE CREDIT. (a) After receiving a certification of prior

service and average prior service compensation under Section

843.104, the retirement system shall credit to the member the

prior service certified and determine the member's maximum and

allocated prior service credits.

(b) The maximum prior service credit is an amount equal to the

accumulation at interest of a series of equal monthly amounts for

the number of months of certified prior service. Each monthly

amount equals twice the subdivision's initial deposit rate, times

the member's average prior service compensation. Interest is

allowed at the end of each 12-month period on an accumulated

amount at the beginning of each period and is credited only for

each whole 12-month period. The rate of interest allowed on a

maximum prior service credit is three percent a year.

(c) Allocated prior service credit is a monetary credit granted

by a subdivision to be computed at a member's retirement date

and, together with any multiple matching credit, used in

determining a member's supplemental annuity. The allocated prior

service credit of a member is an amount equal to a percentage of

the maximum prior service credit, increased from the

subdivision's effective date of participation to the member's

effective date of retirement at the applicable rate of interest

provided under this subtitle or prior law for the period.

(d) The governing body of a subdivision may adopt a percentage

to be used to determine allocated prior service credits. The

rate may be limited to zero or any multiple of five percent.

Acts 1981, 67th Leg., p. 1876, ch. 453, Sec. 1, eff. Sept. 1,

1981. Amended by Acts 1981, 67th Leg., 1st C.S., p. 209, ch. 18,

Sec. 45, eff. Nov. 10, 1981; Acts 1985, 69th Leg., ch. 491, Sec.

10, eff. June 12, 1985. Renumbered from Vernon's Ann.Civ.St.

Title 110B, Sec. 53.105 and amended by Acts 1989, 71st Leg., ch.

179, Sec. 1, eff. Sept. 1, 1989. Amended by Acts 1991, 72nd Leg.,

ch. 460, Sec. 6, eff. Jan. 1, 1992; Acts 1999, 76th Leg., ch.

427, Sec. 14, eff. Dec. 31, 1999; Acts 2001, 77th Leg., ch. 122,

Sec. 14, eff. Dec. 31, 2001.

Amended by:

Acts 2007, 80th Leg., R.S., Ch.

873, Sec. 19, eff. January 1, 2008.

SUBCHAPTER C. OPTIONAL PRIOR SERVICE

Sec. 843.201. SERVICE CREDIT FOR CERTAIN PUBLIC EMPLOYMENT. In

accordance with rules adopted by the board of trustees, the

governing body of a participating subdivision by order may

authorize the establishment of credited service and prior service

credit in the retirement system for service performed in a public

hospital, utility, or other public facility or governmental

function during a time the facility was operated or function was

performed by a unit of government other than the subdivision and

before the date that the public hospital, utility, or other

public facility or governmental function was taken over by the

subdivision.

Acts 1981, 67th Leg., p. 1876, ch. 453, Sec. 1, eff. Sept. 1,

1981. Amended by Acts 1989, 71st Leg., ch. 769, Sec. 2, eff. Aug.

28, 1989. Renumbered from Vernon's Ann.Civ.St. Title 110B, Sec.

53.201 and amended by Acts 1989, 71st Leg., ch. 179, Sec. 1, eff.

Sept. 1, 1989; Amended by Acts 1991, 72nd Leg., ch. 16, Sec.

11.04(b), eff. Aug. 26, 1991. Amended by Acts 1995, 74th Leg.,

ch. 245, Sec. 8, eff. Sept. 1, 1995; Acts 1999, 76th Leg., ch.

427, Sec. 15, eff. Dec. 31, 1999; Acts 2003, 78th Leg., ch. 621,

Sec. 13, eff. Jan. 1, 2004.

Amended by:

Acts 2007, 80th Leg., R.S., Ch.

873, Sec. 20, eff. January 1, 2008.

Acts 2007, 80th Leg., R.S., Ch.

873, Sec. 92(8), eff. January 1, 2008.

Acts 2009, 81st Leg., R.S., Ch.

300, Sec. 11, eff. January 1, 2010.

SUBCHAPTER E. ESTABLISHMENT OF CURRENT SERVICE

Sec. 843.401. CURRENT SERVICE GENERALLY. Current service is

service performed by an employee of a participating subdivision

while a member of the retirement system and credited as provided

under this subtitle and in accordance with rules adopted by the

board of trustees.

Acts 1981, 67th Leg., p. 1876, ch. 453, Sec. 1, eff. Sept. 1,

1981. Renumbered from Vernon's Ann.Civ.St. Title 110B, Sec.

53.401 by Acts 1989, 71st Leg., ch. 179, Sec. 1, eff. Sept. 1,

1989. Amended by Acts 2003, 78th Leg., ch. 621, Sec. 16, eff.

Jan. 1, 2004.

Amended by:

Acts 2007, 80th Leg., R.S., Ch.

873, Sec. 21, eff. January 1, 2008.

Acts 2009, 81st Leg., R.S., Ch.

300, Sec. 12, eff. January 1, 2010.

Sec. 843.402. CURRENT SERVICE CREDIT AND MULTIPLE MATCHING

CREDIT. (a) Current service credit is a monetary amount

credited by a subdivision to be computed at a member's effective

retirement date and used in determining the member's basic

annuity. At the determination date, a member's current service

credit is an amount equal to the sum of the employee

contributions in the member's individual account and the interest

accumulated on those contributions as provided by this subtitle.

(b) Multiple matching credit is a monetary amount credited by

the governing body of a subdivision to be computed at a member's

effective retirement date and, together with any prior service

credit, used in determining a member's supplemental annuity.

Multiple matching credit is an amount equal to a percentage of

the sum of employee contributions in a member's individual

account that were made for a particular calendar year and the

interest accumulated on those contributions as provided under

this subtitle. At the determination date, the multiple matching

credit of a member is equal to the sum of the multiple matching

credit for all years of the person's membership.

(c) The percentage to be used in the computation of the multiple

matching credit for a particular year is adopted by the governing

body of a subdivision and applied in accordance with this

subtitle.

Added by Acts 2007, 80th Leg., R.S., Ch.

873, Sec. 22, eff. January 1, 2008.

SUBCHAPTER F. OPTIONAL CREDITED SERVICE

Sec. 843.501. CREDITED SERVICE FOR LEGISLATIVE SERVICE. A

member may establish credited service in the retirement system

for service performed as a member of the legislature. A member

claiming credited service for previous legislative service shall

file with the retirement system a detailed statement of the

service.

Acts 1981, 67th Leg., p. 1876, ch. 453, Sec. 1, eff. Sept. 1,

1981. Renumbered from Vernon's Ann.Civ.St. Title 110B, Sec.

53.501 by Acts 1989, 71st Leg., ch. 179, Sec. 1, eff. Sept. 1,

1989. Amended by Acts 1999, 76th Leg., ch. 427, Sec. 18, eff.

Dec. 31, 1999; Acts 2001, 77th Leg., ch. 122, Sec. 17, eff. Dec.

31, 2001.

Amended by:

Acts 2007, 80th Leg., R.S., Ch.

873, Sec. 24, eff. January 1, 2008.

Sec. 843.502. CREDITED SERVICE FOR QUALIFIED MILITARY SERVICE.

(a) In this section:

(1) "Qualified military service" means service in the uniformed

services, as that term is defined in the Uniformed Services

Employment and Reemployment Rights Act of 1994 (38 U.S.C. Section

4301 et seq.), that meets the requirements of that Act as it now

exists or is amended as to the character of service performed.

(2) "USERRA" means the Uniformed Services Employment and

Reemployment Rights Act of 1994 (38 U.S.C. Section 4301 et seq.).

(b) All members of the retirement system are entitled to be

credited with service for qualified military service that is

subject to USERRA. Notwithstanding any provision of this

subtitle to the contrary, contributions, benefits, credited

service, and service credit for qualified military service will

be provided in accordance with USERRA and Section 414(u) of the

Internal Revenue Code of 1986. The board of trustees may adopt

rules for the administration of this section, including rules

that modify the terms of this subtitle for the purpose of

compliance with the provisions of USERRA.

(c) An eligible member may establish credited service in the

retirement system for qualified active duty military service not

creditable under Subsection (b). Qualified military service

includes military service before becoming an employee of the

subdivision. A member eligible to establish credited service

under this subsection is one who is vested, based on credited

service only in this system and without regard to service that

may be established under this subsection, in a service

retirement annuity that may begin at the age of 60. An eligible

member may establish not more than five years of credited service

under this subsection by filing an application with the

retirement system.

(d) Repealed by Acts 2009, 81st Leg., R.S., Ch. 300, Sec. 38(2),

eff. January 1, 2010.

(e) Repealed by Acts 2009, 81st Leg., R.S., Ch. 300, Sec. 38(2),

eff. January 1, 2010.

Acts 1981, 67th Leg., p. 1876, ch. 453, Sec. 1, eff. Sept. 1,

1981. Formerly Sec. 53.602. Renumbered by Acts 1981, 67th Leg.,

1st C.S., p. 210, ch. 18, Sec. 47, eff. Nov. 10, 1981. Amended by

Acts 1985, 69th Leg., ch. 491, Sec. 12, eff. June 12, 1985.

Renumbered from Vernon's Ann.Civ.St. Title 110B, Sec. 53.601 and

amended by Acts 1989, 71st Leg., ch. 179, Sec. 1, eff. Sept. 1,

1989. Amended by Acts 1999, 76th Leg., ch. 427, Sec. 19, eff.

Dec. 31, 1999; Acts 2001, 77th Leg., ch. 122, Sec. 18, eff. Dec.

31, 2001; Acts 2003, 78th Leg., ch. 621, Sec. 18, 37(4), eff.

Jan. 1, 2004.

Amended by:

Acts 2005, 79th Leg., Ch.

506, Sec. 15, eff. January 1, 2006.

Renumbered from Government Code, Section 843.601 and amended by

Acts 2007, 80th Leg., R.S., Ch.

873, Sec. 25, eff. January 1, 2008.

Amended by:

Acts 2009, 81st Leg., R.S., Ch.

300, Sec. 13, eff. January 1, 2010.

Acts 2009, 81st Leg., R.S., Ch.

300, Sec. 38(2), eff. January 1, 2010.

Sec. 843.503. CREDITED SERVICE FOR SERVICE WITH SUBDIVISION

PREDECESSOR. The governing body of a participating subdivision

may, with the consent of and on terms approved by the board of

trustees, authorize the establishment of credited service in the

retirement system for service performed as an employee of the

immediate predecessor entity of the subdivision.

Added by Acts 2007, 80th Leg., R.S., Ch.

873, Sec. 26, eff. January 1, 2008.

Sec. 843.504. NO DOUBLE CREDITING OF SERVICE. Except as

provided by Chapter 803, only one month of credited service may

be established in the retirement system for any calendar month

for all service that is creditable under this subtitle.

Added by Acts 2007, 80th Leg., R.S., Ch.

873, Sec. 26, eff. January 1, 2008.

Amended by:

Acts 2009, 81st Leg., R.S., Ch.

300, Sec. 14, eff. January 1, 2010.

Sec. 843.505. CREDITED SERVICE PREVIOUSLY ELIGIBLE FOR

RECOGNITION UNDER PROPORTIONATE RETIREMENT PROGRAM. The board of

trustees by rule may authorize the retirement system, on

application by a member and for the sole purpose of determining

eligibility for retirement from this system, to recognize service

performed under another system participating under Chapter 803

that would have been recognized by this system under that chapter

if the service had not been canceled by a withdrawal of

contributions.

Added by Acts 2009, 81st Leg., R.S., Ch.

300, Sec. 15, eff. January 1, 2010.


State Codes and Statutes

State Codes and Statutes

Statutes > Texas > Government-code > Title-8-public-retirement-systems > Chapter-843-creditable-service

GOVERNMENT CODE

TITLE 8. PUBLIC RETIREMENT SYSTEMS

SUBTITLE F. TEXAS COUNTY AND DISTRICT RETIREMENT SYSTEM

CHAPTER 843. CREDITABLE SERVICE

SUBCHAPTER A. GENERAL PROVISIONS

Sec. 843.001. TYPES OF CREDITABLE SERVICE. The types of service

creditable as credited service in the retirement system are prior

service, current service, and optional service. A member may not

be credited in this system with more than one month of credited

service for a specific calendar month, regardless of the number

of employers of the member, the positions held, or the types of

service.

Acts 1981, 67th Leg., p. 1876, ch. 453, Sec. 1, eff. Sept. 1,

1981. Renumbered from Vernon's Ann.Civ.St. Title 110B, Sec.

53.001 by Acts 1989, 71st Leg., ch. 179, Sec. 1, eff. Sept. 1,

1989.

Amended by:

Acts 2007, 80th Leg., R.S., Ch.

873, Sec. 15, eff. January 1, 2008.

Acts 2009, 81st Leg., R.S., Ch.

300, Sec. 7, eff. January 1, 2010.

Sec. 843.002. BENEFIT ELIGIBILITY AND AMOUNT. A member's

eligibility to receive a benefit is based on the member's amount

of credited service and attained age on the effective date of

retirement. The monthly amount of a standard retirement annuity

is based on the sum of the member's service credit and

accumulated contributions and is computed using the member's

attained age and the actuarial assumptions described by Section

841.001(1).

Acts 1981, 67th Leg., p. 1876, ch. 453, Sec. 1, eff. Sept. 1,

1981. Renumbered from Vernon's Ann.Civ.St. Title 110B, Sec.

53.002 by Acts 1989, 71st Leg., ch. 179, Sec. 1, eff. Sept. 1,

1989. Amended by Acts 2001, 77th Leg., ch. 122, Sec. 11, eff.

Dec. 31, 2001.

Sec. 843.003. AUTHORIZATION TO REESTABLISH SERVICE CREDIT

PREVIOUSLY FORFEITED. (a) An eligible member who has withdrawn

contributions from the retirement system may reestablish the

forfeited service credit in the system if the current service on

which the credit was based was performed for a participating

subdivision the governing body of which by order authorizes

reestablishment of the credit by eligible employee members of the

subdivision.

(b) A member eligible to reestablish service credit under this

section is one who is a member as an employee of the subdivision

on the effective date of an order authorized by the subdivision

under Subsection (a).

(c) A member eligible under this section may reestablish service

credit by depositing with the retirement system in a lump sum the

amount withdrawn from the system, plus a withdrawal charge

computed at an annual rate of five percent from the date of

withdrawal to the date of redeposit.

(d) Prior service credit forfeited because of a withdrawal of

contributions may not be reestablished under this section.

Acts 1981, 67th Leg., p. 1876, ch. 453, Sec. 1, eff. Sept. 1,

1981. Amended by Acts 1985, 69th Leg., ch. 491, Sec. 8, eff. June

12, 1985. Renumbered from Vernon's Ann.Civ.St. Title 110B, Sec.

53.003 and amended by Acts 1989, 71st Leg., ch. 179, Sec. 1, eff.

Sept. 1, 1989. Amended by Acts 1991, 72nd Leg., ch. 460, Sec. 4,

eff. Jan. 1, 1992; Acts 2003, 78th Leg., ch. 621, Sec. 8, 9, eff.

Jan. 1, 2004.

Amended by:

Acts 2007, 80th Leg., R.S., Ch.

873, Sec. 16, eff. January 1, 2008.

Sec. 843.0031. OPTION TO PAY LUMP-SUM AMOUNT. (a) Repealed by

Acts 2009, 81st Leg., R.S., Ch. 300, Sec. 38(1), eff. January 1,

2010.

(b) A member who has withdrawn accumulated contributions from

the retirement system and who subsequently resumes employment

with a subdivision may at any time before retirement pay to the

system a lump sum in any amount that does not exceed the

actuarial present value of the additional benefits that would

have been attributable to the withdrawn contributions. Any

amount paid under this subsection and interest accrued on the

amount may not be considered in the computation of service

credit.

(c) With respect to the account with the subdivision for which

contributions had been withdrawn, after the date an amount is

deposited under Subsection (b), the member is ineligible to

reestablish any service credit with the subdivision that had been

forfeited before the date of redeposit, even if the member would

otherwise be eligible under an order adopted under Section

843.003.

Added by Acts 2003, 78th Leg., ch. 621, Sec. 10, eff. Jan. 1,

2004.

Amended by:

Acts 2007, 80th Leg., R.S., Ch.

873, Sec. 16, eff. January 1, 2008.

Acts 2009, 81st Leg., R.S., Ch.

300, Sec. 8, eff. January 1, 2010.

Acts 2009, 81st Leg., R.S., Ch.

300, Sec. 9, eff. January 1, 2010.

Acts 2009, 81st Leg., R.S., Ch.

300, Sec. 38(1), eff. January 1, 2010.

Sec. 843.004. COMPOSITION OF SERVICE CREDIT. Service credit

consists of allocated prior service credit, current service

credit, and multiple matching credit as authorized by a

participating subdivision.

Added by Acts 2001, 77th Leg., ch. 122, Sec. 12, eff. Sept. 1,

2001.

Amended by:

Acts 2009, 81st Leg., R.S., Ch.

300, Sec. 10, eff. January 1, 2010.

SUBCHAPTER B. ESTABLISHMENT OF PRIOR SERVICE GENERALLY

Sec. 843.101. CREDITABLE PRIOR SERVICE. Prior service

creditable in the retirement system is service performed as an

employee of a participating subdivision before the date the

subdivision's participation in the retirement system became

effective.

Acts 1981, 67th Leg., p. 1876, ch. 453, Sec. 1, eff. Sept. 1,

1981. Renumbered from Vernon's Ann.Civ.St. Title 110B, Sec.

53.101 by Acts 1989, 71st Leg., ch. 179, Sec. 1, eff. Sept. 1,

1989.

Sec. 843.102. ELIGIBILITY FOR PRIOR SERVICE CREDIT. (a) A

member is eligible to receive service credit in the retirement

system for prior service if the member became a member as an

employee of a subdivision:

(1) on the effective date of the subdivision's participation in

the retirement system; or

(2) before the second anniversary of the effective date of its

participation and continues as an employee of the subdivision for

at least six months after reemployment.

(b) The board of trustees may adopt rules concerning eligibility

for prior service credit under Subsection (a).

(c) A person who has withdrawn contributions from an account for

service for a subdivision and who subsequently resumes employment

with the subdivision is not eligible to receive service credit

under this section for prior service for the subdivision.

Acts 1981, 67th Leg., p. 1876, ch. 453, Sec. 1, eff. Sept. 1,

1981. Renumbered from Vernon's Ann.Civ.St. Title 110B, Sec.

53.102 and amended by Acts 1989, 71st Leg., ch. 179, Sec. 1, eff.

Sept. 1, 1989. Amended by Acts 1991, 72nd Leg., ch. 460, Sec. 5,

eff. Jan. 1, 1992; Acts 2003, 78th Leg., ch. 621, Sec. 11, eff.

Jan. 1, 2004.

Amended by:

Acts 2007, 80th Leg., R.S., Ch.

873, Sec. 17, eff. January 1, 2008.

Sec. 843.104. CERTIFICATION OF SERVICE AND AVERAGE COMPENSATION.

(a) A member eligible to receive prior service credit may claim

the credit by filing a detailed statement of the service with the

subdivision for which the service was performed. After the

statement is filed, the subdivision shall certify the amount of

the member's prior service and the member's average prior service

compensation.

(b) Repealed by Acts 2007, 80th Leg., R.S., Ch. 873, Sec. 92(6),

eff. January 1, 2008.

(c) Repealed by Acts 2007, 80th Leg., R.S., Ch. 873, Sec. 92(6),

eff. January 1, 2008.

(d) The board of trustees may adopt rules concerning

certification of service and the definition and computation of

average prior service compensation under this section.

Acts 1981, 67th Leg., p. 1876, ch. 453, Sec. 1, eff. Sept. 1,

1981. Renumbered from Vernon's Ann.Civ.St. Title 110B, Sec.

53.104 and amended by Acts 1989, 71st Leg., ch. 179, Sec. 1, eff.

Sept. 1, 1989.

Amended by:

Acts 2007, 80th Leg., R.S., Ch.

873, Sec. 18, eff. January 1, 2008.

Acts 2007, 80th Leg., R.S., Ch.

873, Sec. 92(6), eff. January 1, 2008.

Sec. 843.105. DETERMINATION OF MAXIMUM AND ALLOCATED PRIOR

SERVICE CREDIT. (a) After receiving a certification of prior

service and average prior service compensation under Section

843.104, the retirement system shall credit to the member the

prior service certified and determine the member's maximum and

allocated prior service credits.

(b) The maximum prior service credit is an amount equal to the

accumulation at interest of a series of equal monthly amounts for

the number of months of certified prior service. Each monthly

amount equals twice the subdivision's initial deposit rate, times

the member's average prior service compensation. Interest is

allowed at the end of each 12-month period on an accumulated

amount at the beginning of each period and is credited only for

each whole 12-month period. The rate of interest allowed on a

maximum prior service credit is three percent a year.

(c) Allocated prior service credit is a monetary credit granted

by a subdivision to be computed at a member's retirement date

and, together with any multiple matching credit, used in

determining a member's supplemental annuity. The allocated prior

service credit of a member is an amount equal to a percentage of

the maximum prior service credit, increased from the

subdivision's effective date of participation to the member's

effective date of retirement at the applicable rate of interest

provided under this subtitle or prior law for the period.

(d) The governing body of a subdivision may adopt a percentage

to be used to determine allocated prior service credits. The

rate may be limited to zero or any multiple of five percent.

Acts 1981, 67th Leg., p. 1876, ch. 453, Sec. 1, eff. Sept. 1,

1981. Amended by Acts 1981, 67th Leg., 1st C.S., p. 209, ch. 18,

Sec. 45, eff. Nov. 10, 1981; Acts 1985, 69th Leg., ch. 491, Sec.

10, eff. June 12, 1985. Renumbered from Vernon's Ann.Civ.St.

Title 110B, Sec. 53.105 and amended by Acts 1989, 71st Leg., ch.

179, Sec. 1, eff. Sept. 1, 1989. Amended by Acts 1991, 72nd Leg.,

ch. 460, Sec. 6, eff. Jan. 1, 1992; Acts 1999, 76th Leg., ch.

427, Sec. 14, eff. Dec. 31, 1999; Acts 2001, 77th Leg., ch. 122,

Sec. 14, eff. Dec. 31, 2001.

Amended by:

Acts 2007, 80th Leg., R.S., Ch.

873, Sec. 19, eff. January 1, 2008.

SUBCHAPTER C. OPTIONAL PRIOR SERVICE

Sec. 843.201. SERVICE CREDIT FOR CERTAIN PUBLIC EMPLOYMENT. In

accordance with rules adopted by the board of trustees, the

governing body of a participating subdivision by order may

authorize the establishment of credited service and prior service

credit in the retirement system for service performed in a public

hospital, utility, or other public facility or governmental

function during a time the facility was operated or function was

performed by a unit of government other than the subdivision and

before the date that the public hospital, utility, or other

public facility or governmental function was taken over by the

subdivision.

Acts 1981, 67th Leg., p. 1876, ch. 453, Sec. 1, eff. Sept. 1,

1981. Amended by Acts 1989, 71st Leg., ch. 769, Sec. 2, eff. Aug.

28, 1989. Renumbered from Vernon's Ann.Civ.St. Title 110B, Sec.

53.201 and amended by Acts 1989, 71st Leg., ch. 179, Sec. 1, eff.

Sept. 1, 1989; Amended by Acts 1991, 72nd Leg., ch. 16, Sec.

11.04(b), eff. Aug. 26, 1991. Amended by Acts 1995, 74th Leg.,

ch. 245, Sec. 8, eff. Sept. 1, 1995; Acts 1999, 76th Leg., ch.

427, Sec. 15, eff. Dec. 31, 1999; Acts 2003, 78th Leg., ch. 621,

Sec. 13, eff. Jan. 1, 2004.

Amended by:

Acts 2007, 80th Leg., R.S., Ch.

873, Sec. 20, eff. January 1, 2008.

Acts 2007, 80th Leg., R.S., Ch.

873, Sec. 92(8), eff. January 1, 2008.

Acts 2009, 81st Leg., R.S., Ch.

300, Sec. 11, eff. January 1, 2010.

SUBCHAPTER E. ESTABLISHMENT OF CURRENT SERVICE

Sec. 843.401. CURRENT SERVICE GENERALLY. Current service is

service performed by an employee of a participating subdivision

while a member of the retirement system and credited as provided

under this subtitle and in accordance with rules adopted by the

board of trustees.

Acts 1981, 67th Leg., p. 1876, ch. 453, Sec. 1, eff. Sept. 1,

1981. Renumbered from Vernon's Ann.Civ.St. Title 110B, Sec.

53.401 by Acts 1989, 71st Leg., ch. 179, Sec. 1, eff. Sept. 1,

1989. Amended by Acts 2003, 78th Leg., ch. 621, Sec. 16, eff.

Jan. 1, 2004.

Amended by:

Acts 2007, 80th Leg., R.S., Ch.

873, Sec. 21, eff. January 1, 2008.

Acts 2009, 81st Leg., R.S., Ch.

300, Sec. 12, eff. January 1, 2010.

Sec. 843.402. CURRENT SERVICE CREDIT AND MULTIPLE MATCHING

CREDIT. (a) Current service credit is a monetary amount

credited by a subdivision to be computed at a member's effective

retirement date and used in determining the member's basic

annuity. At the determination date, a member's current service

credit is an amount equal to the sum of the employee

contributions in the member's individual account and the interest

accumulated on those contributions as provided by this subtitle.

(b) Multiple matching credit is a monetary amount credited by

the governing body of a subdivision to be computed at a member's

effective retirement date and, together with any prior service

credit, used in determining a member's supplemental annuity.

Multiple matching credit is an amount equal to a percentage of

the sum of employee contributions in a member's individual

account that were made for a particular calendar year and the

interest accumulated on those contributions as provided under

this subtitle. At the determination date, the multiple matching

credit of a member is equal to the sum of the multiple matching

credit for all years of the person's membership.

(c) The percentage to be used in the computation of the multiple

matching credit for a particular year is adopted by the governing

body of a subdivision and applied in accordance with this

subtitle.

Added by Acts 2007, 80th Leg., R.S., Ch.

873, Sec. 22, eff. January 1, 2008.

SUBCHAPTER F. OPTIONAL CREDITED SERVICE

Sec. 843.501. CREDITED SERVICE FOR LEGISLATIVE SERVICE. A

member may establish credited service in the retirement system

for service performed as a member of the legislature. A member

claiming credited service for previous legislative service shall

file with the retirement system a detailed statement of the

service.

Acts 1981, 67th Leg., p. 1876, ch. 453, Sec. 1, eff. Sept. 1,

1981. Renumbered from Vernon's Ann.Civ.St. Title 110B, Sec.

53.501 by Acts 1989, 71st Leg., ch. 179, Sec. 1, eff. Sept. 1,

1989. Amended by Acts 1999, 76th Leg., ch. 427, Sec. 18, eff.

Dec. 31, 1999; Acts 2001, 77th Leg., ch. 122, Sec. 17, eff. Dec.

31, 2001.

Amended by:

Acts 2007, 80th Leg., R.S., Ch.

873, Sec. 24, eff. January 1, 2008.

Sec. 843.502. CREDITED SERVICE FOR QUALIFIED MILITARY SERVICE.

(a) In this section:

(1) "Qualified military service" means service in the uniformed

services, as that term is defined in the Uniformed Services

Employment and Reemployment Rights Act of 1994 (38 U.S.C. Section

4301 et seq.), that meets the requirements of that Act as it now

exists or is amended as to the character of service performed.

(2) "USERRA" means the Uniformed Services Employment and

Reemployment Rights Act of 1994 (38 U.S.C. Section 4301 et seq.).

(b) All members of the retirement system are entitled to be

credited with service for qualified military service that is

subject to USERRA. Notwithstanding any provision of this

subtitle to the contrary, contributions, benefits, credited

service, and service credit for qualified military service will

be provided in accordance with USERRA and Section 414(u) of the

Internal Revenue Code of 1986. The board of trustees may adopt

rules for the administration of this section, including rules

that modify the terms of this subtitle for the purpose of

compliance with the provisions of USERRA.

(c) An eligible member may establish credited service in the

retirement system for qualified active duty military service not

creditable under Subsection (b). Qualified military service

includes military service before becoming an employee of the

subdivision. A member eligible to establish credited service

under this subsection is one who is vested, based on credited

service only in this system and without regard to service that

may be established under this subsection, in a service

retirement annuity that may begin at the age of 60. An eligible

member may establish not more than five years of credited service

under this subsection by filing an application with the

retirement system.

(d) Repealed by Acts 2009, 81st Leg., R.S., Ch. 300, Sec. 38(2),

eff. January 1, 2010.

(e) Repealed by Acts 2009, 81st Leg., R.S., Ch. 300, Sec. 38(2),

eff. January 1, 2010.

Acts 1981, 67th Leg., p. 1876, ch. 453, Sec. 1, eff. Sept. 1,

1981. Formerly Sec. 53.602. Renumbered by Acts 1981, 67th Leg.,

1st C.S., p. 210, ch. 18, Sec. 47, eff. Nov. 10, 1981. Amended by

Acts 1985, 69th Leg., ch. 491, Sec. 12, eff. June 12, 1985.

Renumbered from Vernon's Ann.Civ.St. Title 110B, Sec. 53.601 and

amended by Acts 1989, 71st Leg., ch. 179, Sec. 1, eff. Sept. 1,

1989. Amended by Acts 1999, 76th Leg., ch. 427, Sec. 19, eff.

Dec. 31, 1999; Acts 2001, 77th Leg., ch. 122, Sec. 18, eff. Dec.

31, 2001; Acts 2003, 78th Leg., ch. 621, Sec. 18, 37(4), eff.

Jan. 1, 2004.

Amended by:

Acts 2005, 79th Leg., Ch.

506, Sec. 15, eff. January 1, 2006.

Renumbered from Government Code, Section 843.601 and amended by

Acts 2007, 80th Leg., R.S., Ch.

873, Sec. 25, eff. January 1, 2008.

Amended by:

Acts 2009, 81st Leg., R.S., Ch.

300, Sec. 13, eff. January 1, 2010.

Acts 2009, 81st Leg., R.S., Ch.

300, Sec. 38(2), eff. January 1, 2010.

Sec. 843.503. CREDITED SERVICE FOR SERVICE WITH SUBDIVISION

PREDECESSOR. The governing body of a participating subdivision

may, with the consent of and on terms approved by the board of

trustees, authorize the establishment of credited service in the

retirement system for service performed as an employee of the

immediate predecessor entity of the subdivision.

Added by Acts 2007, 80th Leg., R.S., Ch.

873, Sec. 26, eff. January 1, 2008.

Sec. 843.504. NO DOUBLE CREDITING OF SERVICE. Except as

provided by Chapter 803, only one month of credited service may

be established in the retirement system for any calendar month

for all service that is creditable under this subtitle.

Added by Acts 2007, 80th Leg., R.S., Ch.

873, Sec. 26, eff. January 1, 2008.

Amended by:

Acts 2009, 81st Leg., R.S., Ch.

300, Sec. 14, eff. January 1, 2010.

Sec. 843.505. CREDITED SERVICE PREVIOUSLY ELIGIBLE FOR

RECOGNITION UNDER PROPORTIONATE RETIREMENT PROGRAM. The board of

trustees by rule may authorize the retirement system, on

application by a member and for the sole purpose of determining

eligibility for retirement from this system, to recognize service

performed under another system participating under Chapter 803

that would have been recognized by this system under that chapter

if the service had not been canceled by a withdrawal of

contributions.

Added by Acts 2009, 81st Leg., R.S., Ch.

300, Sec. 15, eff. January 1, 2010.