Texas Administrative Code (Last Updated: March 27,2024) |
TITLE 34. PUBLIC FINANCE |
PART 3. TEACHER RETIREMENT SYSTEM OF TEXAS |
CHAPTER 25. MEMBERSHIP CREDIT |
SUBCHAPTER A. SERVICE ELIGIBLE FOR MEMBERSHIP |
§ 25.1. Full-time Service |
§ 25.3. Independent or Third-Party Contractors |
§ 25.4. Substitutes |
§ 25.6. Part-time or Temporary Employment |
§ 25.10. Student Employment |
§ 25.11. Employees of Foreign TRS Subsidiaries |
SUBCHAPTER B. COMPENSATION |
§ 25.21. Compensation Subject to Deposit and Credit |
§ 25.22. Contributions to Cafeteria Plans and Deferred Compensation |
§ 25.24. Performance Pay |
§ 25.25. Required Deposits |
§ 25.26. Annual Compensation Creditable for Benefit Calculation |
§ 25.28. Payroll Report Dates |
§ 25.30. Conversion of Noncreditable Compensation to Salary |
§ 25.31. Percentage Limits on Compensation Increases |
§ 25.33. Contribution Limitation Based on Compensation |
§ 25.34. Membership Waiting Period |
§ 25.35. Employer Payments for New Members |
§ 25.36. Employer Payments for Certain Employed Members |
§ 25.37. Employer Payments from Public Junior Colleges and Public Junior College Districts |
SUBCHAPTER C. UNREPORTED SERVICE OR COMPENSATION |
§ 25.41. Deposits for Unreported Service or Compensation |
§ 25.42. Payment of Benefits Contingent on Deposits |
§ 25.43. Cost for Unreported Service or Compensation |
§ 25.45. Verification of Unreported Compensation or Service |
§ 25.46. Determination of Compensation Subject to Deposit and Credit |
§ 25.47. Deadline for Verification |
SUBCHAPTER E. MILITARY SERVICE |
§ 25.61. Service Credit for Eligible Military Duty |
§ 25.64. Crediting Fee |
§ 25.66. Application for Military Credit |
SUBCHAPTER F. VETERAN'S (USERRA) SERVICE CREDIT |
§ 25.71. Service Credit for Eligible Active Military Duty under the Uniformed Services Employment and Re-Employment Rights Act |
§ 25.72. Limitations on Eligible Service |
§ 25.73. Ineligible Military Service |
§ 25.74. Cost |
§ 25.75. Application for Eligible Active Military Duty under the Uniformed Services Employment and Re-Employment Rights Act |
§ 25.76. Eligibility of Retiree |
§ 25.77. USERRA Service Creditable but not Established |
SUBCHAPTER G. PURCHASE OF CREDIT FOR OUT-OF-STATE SERVICE |
§ 25.81. Out-of-State Service Eligible for Credit |
§ 25.82. Cost |
§ 25.84. Crediting Fees |
§ 25.85. Amount of Out-of-State Service Which Can Be Purchased |
§ 25.86. Computing Average Compensation |
§ 25.87. Effective Date of Out-of-State Service Credit and Time for Payment |
SUBCHAPTER H. JOINT SERVICE WITH EMPLOYEES RETIREMENT SYSTEM |
§ 25.113. Transfer of Credit between TRS and ERS |
SUBCHAPTER I. VERIFICATION OF SERVICE OR COMPENSATION |
§ 25.121. Employer Verification |
§ 25.122. Affidavit |
§ 25.123. Certification |
SUBCHAPTER J. CREDITABLE TIME AND SCHOOL YEAR |
§ 25.131. Required Service |
§ 25.132. Paid Leave Time |
§ 25.133. School Year |
§ 25.134. Credit Limit |
§ 25.135. Service Credit Missing from Annual Statement |
SUBCHAPTER K. DEVELOPMENTAL LEAVE |
§ 25.151. Application for Developmental Leave |
§ 25.152. Eligibility, Cost, and Payment for Developmental Leave Credit |
SUBCHAPTER L. OTHER SPECIAL SERVICE CREDIT |
§ 25.161. Work Experience Service Credit |
§ 25.162. State Personal or Sick Leave Credit |
§ 25.163. Service Credit Purchase |
§ 25.164. Credit for Service During School Year With Membership Waiting Period |
SUBCHAPTER M. OPTIONAL RETIREMENT PROGRAM |
§ 25.171. Election of ORP |
§ 25.172. ORP and TRS |
§ 25.173. Correction of Ineligible Participation in TRS |
SUBCHAPTER N. INSTALLMENT PAYMENTS |
§ 25.181. Minimum Monthly Payment |
§ 25.182. Yearly Increments of Credit |
§ 25.183. Nonpayment |
§ 25.184. Refund for Nonpayment |
§ 25.185. Amounts Not Refundable |
§ 25.186. Automatic Bank Draft |
§ 25.188. Payment by Beneficiary |
§ 25.189. Fees Set at the Time of First Payment |
§ 25.191. Time Period at Retirement to Complete Purchase of Service Credit |
SUBCHAPTER O. ROLLOVER DISTRIBUTIONS AND TRANSFERS TO TRS |
§ 25.201. Acceptance of Rollovers and Transfers for Purchase of TRS Credit |
SUBCHAPTER P. CALCULATION OF FEES AND COSTS |
§ 25.301. Calculation of Fees |
§ 25.302. Calculation of Actuarial Costs of Service Credit |
§ 25.303. Calculation of Actuarial Cost for Purchase of Compensation Credit |