Tex. Local Government Code § 107.002
This is the official text of Tex. Local Government Code § 107.002, part of Texas’s Local Government Code — governs the powers and operations of Texas cities and counties.
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§ 107.002. DEFINITION OF "PUBLIC PENSION FUND.
Official statutory text
" In this chapter, "public pension fund":
(1) means a continuing, organized program or plan of service retirement, disability retirement, or death benefits for officers or employees of a municipality;
(2) includes a plan qualified under Section 401(a), Internal Revenue Code of 1986, as amended; and
(3) does not include:
(A) a program that provides only workers' compensation benefits;
(B) a program administered by the federal government;
(C) a plan described by Section 401(d), Internal Revenue Code of 1986, as amended;
(D) an individual retirement account consisting of an annuity contract described by Section 403(b), Internal Revenue Code of 1986, as amended;
(E) an individual retirement account as defined by Section 408(a), Internal Revenue Code of 1986, as amended;
(F) an individual retirement annuity as defined by Section 408(b), Internal Revenue Code of 1986, as amended;
(G) an eligible deferred compensation plan as defined by Section 457(b), Internal Revenue Code of 1986, as amended; or
(H) a program for which benefits are administered by a life insurance company or for which the only funding agency is a life insurance company.
(1) means a continuing, organized program or plan of service retirement, disability retirement, or death benefits for officers or employees of a municipality;
(2) includes a plan qualified under Section 401(a), Internal Revenue Code of 1986, as amended; and
(3) does not include:
(A) a program that provides only workers' compensation benefits;
(B) a program administered by the federal government;
(C) a plan described by Section 401(d), Internal Revenue Code of 1986, as amended;
(D) an individual retirement account consisting of an annuity contract described by Section 403(b), Internal Revenue Code of 1986, as amended;
(E) an individual retirement account as defined by Section 408(a), Internal Revenue Code of 1986, as amended;
(F) an individual retirement annuity as defined by Section 408(b), Internal Revenue Code of 1986, as amended;
(G) an eligible deferred compensation plan as defined by Section 457(b), Internal Revenue Code of 1986, as amended; or
(H) a program for which benefits are administered by a life insurance company or for which the only funding agency is a life insurance company.
Status: in_force · Read it on the official government site
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