TITLE 34.PUBLIC FINANCE

Part 3. TEACHER RETIREMENT SYSTEM OF TEXAS

Chapter 31. EMPLOYMENT AFTER RETIREMENT

Subchapter A. GENERAL PROVISIONS

34 TAC §§31.1 - 31.3

The Teacher Retirement System of Texas (TRS) adopts on an emergency basis amendments to §§31.1, 31.2, and 31.3, concerning employment after retirement. The sections being amended relate to definitions, monthly certified statement, and the section providing that exceptions apply only to effective retirements. The amendments are adopted on an emergency basis pursuant to §2001.034 of the Government Code, which allows a state agency to adopt emergency amendments if a requirement of state or federal law requires adoption on less than 30 days notice. The amendments are being simultaneously proposed for permanent adoption in this issue of the Texas Register .

The amendments are being made in order to immediately comply with HB 2169, which took effect when it was signed by the Governor on June 20, 2003. The amendments to §31.3 include language providing that employment by a third party entity is considered employment by a Texas public educational institution unless the retiree does not perform duties or provide services on behalf of or for the benefit of the institution or the retiree was first employed by the third party entity before May 24, 2003. The amendments to §31.1 include a definition of a third party entity. In addition, the amendments to §31.2 add a requirement that the monthly certified statement of all employment of TRS service or disability retirees furnished by reporting entities must include information regarding employees of third party entities if the employees are service or disability retirees who were first employed on or after May 24, 2003 and are performing duties or providing services on behalf of or for the benefit of the reporting entity. TRS finds that requirements of state law require the adoption of the amendments on fewer than 30 days notice.

The amendments are adopted on an emergency basis under the Government Code, Chapter 825, §825.102, which authorizes the Board of Trustees of the Teacher Retirement System to adopt rules for eligibility for membership. The amendments are also adopted under House Bill 2169, 78th Legislature, Regular Session, which provides that employment of a retiree by a third party entity may be considered employment by a TRS covered employer for purposes of employment after retirement. . As described above, the sections are also adopted under Government Code §2001.034.

No other codes are affected.

§31.1.Definitions.

(a) School year--For purposes of employment after retirement, a twelve-month period beginning on September 1 and ending on August 31 of the calendar year.

(b) Substitute--For purposes of employment after retirement, a person who serves on a daily, on-call basis in a position normally filled by another regular employee. Service as a substitute that does not meet this definition is not eligible substitute service for purposes of an exception to forfeiture of annuity payments.

(c) Third party entity--For purposes of employment after retirement, an entity retained by a Texas public educational institution to provide personnel to the institution who perform duties or provide services that employees of that institution would otherwise perform or provide.

§31.2.Monthly Certified Statement.

A reporting entity shall furnish Teacher Retirement System of Texas (TRS) a monthly certified statement of all employment of TRS service or disability retirees. Effective June 20, 2003, the certified statement must include information regarding employees of third party entities if the employees are service or disability retirees who were first employed by the third party entity on or after May 24, 2003 and are performing duties or providing services on behalf of or for the benefit of the reporting entity. The statement shall contain information necessary for the executive director or his designee to classify employment as one of the following:

(1) substitute service;

(2) employment that is not more than one-half time;

(3) employment under the six month exception;

(4) employment under the acute shortage area exception;

(5) employment under the principal or assistant principal exception;

(6) employment under the bus driver exception;

(7) full-time employment;

(8) trial employment of disability retiree for three months; or

(9) employment of a service retiree who retired before January 1, 2001.

§31.3.Exceptions Apply only to Effective Retirements.

The exceptions to forfeiture of annuities provided in this chapter apply only to persons who have effectively retired by ending all employment as described in Government Code, §824.002 and §29.15 of this title (relating to Termination of Employment) and who do not revoke retirement by becoming employed in any position by Texas public educational institutions in the month immediately following the person's effective date of retirement (or in the two months immediately following the person's effective date of retirement if the effective date of retirement is May 31 under §29.14 of this title (relating to Eligibility for Retirement at the End of May)). Employment by a third party entity is considered employment by a Texas public educational institution unless the retiree does not perform duties or provide services on behalf of or for the benefit of the institution or the retiree was first employed by the third party entity before May 24, 2003. A person who has not effectively retired or who revokes retirement because of premature return to employment is not eligible for a retirement annuity and is required to return all annuity or lump sum payments to TRS.

This agency hereby certifies that the emergency adoption has been reviewed by legal counsel and found to be within the agency's legal authority to adopt.

Filed with the Office of the Secretary of State on July 2, 2003.

TRD-200304086

Charles L. Dunlap

Executive Director

Teacher Retirement System of Texas

Effective Date: July 2, 2003

Expiration Date: October 30, 2003

For further information, please call: (512) 542-6115


Subchapter B. EMPLOYMENT AFTER SERVICE RETIREMENT

34 TAC §§31.11 - 31.18

The Teacher Retirement System of Texas (TRS) adopts on an emergency basis amendments to §§31.11-31.18, concerning employment after retirement. The sections being amended relate to employment resulting in forfeiture of service retirement annuity, exceptions to forfeiture of service retirement annuity, substitute service, one-half time employment, six-month exception, acute shortage area exception, principal or assistant principal exception, and the bus driver exception. The amendments are adopted on an emergency basis pursuant to §2001.034 of the Government Code, which allows a state agency to adopt emergency amendments if a requirement of state or federal law requires adoption on less than 30 days notice. The amendments are simultaneously being proposed for permanent adoption in this issue of the Texas Register .

The amendments are being made in order to immediately comply with HB 2169 and HB 3237, which took effect when signed by the Governor on June 20, 2003. The amendments to §31.11, §31.12, and §§31.14-31.18 include language providing that employment by a third party entity is considered employment by a Texas public educational institution unless the retiree does not perform duties or provide services on behalf of or for the benefit of the institution or the retiree was first employed by the third party entity before May 24, 2003. In addition, amendments to §31.13-31.15 relating to substitute service clarify that effective September 1, 2003, substitute service and half-time employment may be combined in the same calendar month without forfeiting the annuity payment for that month. TRS finds that requirements of state law require the adoption of the amendments on fewer than 30 days notice.

The amendments are adopted on an emergency basis under the Government Code, Chapter 825, §825.102, which authorizes the Board of Trustees of the Teacher Retirement System to adopt rules for eligibility for membership. The amendments are also adopted under House Bill 2169, 78th Legislature, Regular Session, which provides that employment of a retiree by a third party entity may be considered employment by a TRS covered employer for purposes of employment after retirement. The amendments are also adopted under House Bill 3237, 78th Legislature, Regular Session, which provides that retirees may combine substitute service and one-half time employment in the same calendar month without forfeiting the annuity payment for that month. As described above, the sections are also adopted under Government Code §2001.034.

No other codes are affected.

§31.11.Employment Resulting in Forfeiture of Service Retirement Annuity.

(a) A person who retired prior to January 1, 2001, and who is receiving a service retirement annuity may be employed in any capacity in Texas public education without forfeiture of benefits for the months of employment.

(b) A person who retired after January 1, 2001, and who is receiving a service retirement annuity, is not entitled to an annuity payment for any month in which the retiree is employed by a Texas public educational institution, unless the employment meets the requirements for an exception to forfeiture of payments under this chapter. Effective June 20, 2003 and for purposes of this chapter, employment by a third party entity is considered employment by a Texas public educational institution unless the retiree does not perform duties or provide services on behalf of or for the benefit of the institution or the retiree was first employed by the third party entity before May 24, 2003.

(c) A person who is receiving a service retirement annuity may be employed in private schools, public schools in other states, in private business, or in other entities that are not TRS-covered employers without forfeiting their annuities.

(d) This chapter applies only to persons retired under TRS. It does not apply to persons retired under other retirement or pension systems.

§31.12.Exceptions to Forfeiture of Service Retirement Annuity.

A person who is receiving a service retirement annuity who retired after January 1, 2001, forfeits the annuity for any month in which the retiree is employed by a public educational institution covered by TRS, except in the cases set forth in §31.13 of this chapter (relating to Substitute Employment), §31.14 of this chapter (relating to One-half Time Employment), §31.15 of this chapter (relating to Six Month Exception), §31.16 of this chapter (relating to the Acute Shortage Area Exception), §31.17 of this chapter (relating to the Principal/Assistant Principal Exception), and §31.18 of this chapter (relating to the Bus Driver Exception). Effective June 20, 2003 employment by a third party entity is considered employment by a Texas public educational institution unless the retiree does not perform duties or provide services on behalf of or for the benefit of the institution or the retiree was first employed by the third party entity before May 24, 2003.

§31.13.Substitute Service.

(a) Any person receiving a service retirement annuity who retired after January 1, 2001, may work in a month as a daily substitute in a public educational institution without forfeiting the annuity payment for that month, provided the pay for work as a substitute does not exceed the daily rate of substitute pay established by the employer. Employment by a third party entity is considered employment by a Texas public educational institution unless the retiree does not perform duties or provide services on behalf of or for the benefit of the institution or the retiree was first employed by the third party entity before May 24, 2003, and may not be combined with the substitute service exception without forfeiting the annuity payment except as provided in this chapter. The exception described in this section is not available to retirees who have elected the exception described in §31.15 of this chapter (relating to Six Month Exception). The exception described in this section does not apply for the first month after the person's effective date of retirement (or the first two months if the person's retirement date has been set on May 31 under §29.14 of this title (relating to Eligibility for Retirement at the End of May) or under §29.21 of this title (relating to Effective Date for Disability Retirement).

(b) A retiree who reports for duty as a daily substitute during any day and works any portion of that day shall be considered to have worked one day.

§31.14.One-half Time Employment.

(a) A person who is receiving a service retirement annuity may be employed on a one-half time basis without forfeiting annuity payments for the months of employment. Employment by a third party entity is considered employment by a Texas public educational institution unless the retiree does not perform duties or provide services on behalf of or for the benefit of the institution or the retiree was first employed by the third party entity before May 24, 2003.

(b) One-half time employment measured in clock hours shall not in any month exceed one-half of the time required for a full time position in a calendar month or 92 clock hours, whichever is less. Because the time required for a full time position may vary from month to month, determination of one-half-time will be made on a calendar month basis. Actual course instruction in state-supported colleges (including junior colleges), universities, and public schools shall not exceed during any calendar month one-half the normal load for full-time employment at the same teaching level.

(c) For bus drivers, "one-half time" employment shall in no case exceed 12 days in any calendar month, unless the retiree qualifies for the bus driver exception in §31.18 of this chapter (relating to Bus Driver Exception). Work by a bus driver for any part of a day shall count as a full day for purposes of this section.

(d) This exception and the exception for substitute service may be used during the same school year provided the substitute service and one-half time employment do not occur in the same month. Effective September 1, 2003, this exception and the exception for substitute service may be used during the same calendar month without forfeiting the annuity only if the total number of days that the retiree works in those positions in that month does not exceed the number of days per month for work on a one-half time basis.

§31.15.Six-Month Exception.

(a) Any person receiving a service retirement annuity, who retired after January 1, 2001, may, without forfeiting payment of the annuity, be employed on as much as full time for no more than six months in a school year if the work meets the requirements in subsection (b) of this section and the person complies with the requirements of subsection (c) of this section. Employment by a third party entity is considered employment by a Texas public educational institution unless the retiree does not perform duties or provide services on behalf of or for the benefit of the institution or the retiree was first employed by the third party entity before May 24, 2003.

(b) The work must occur:

(1) in no more than six months in a school year; and

(2) in a school year that begins after the retiree's effective date of retirement or no earlier than October 1 if the effective date of retirement is August 31.

(c) A person who retired after January 1, 2001, and who, during a school year, has already used the exception described in §31.13 of this chapter (relating to Substitute Service) or §31.14 of this chapter (relating to One-half Time Employment) is eligible for the exception described in this section during the same school year. However, the permissible substitute service , [ or ] the employment for work at no more than half time during the same school year , and any combination in the same calendar month of substitute service and one-half time employment must be included in the six months of employment allowed under this section. The six-month exception will be allowed so long as the retiree is eligible and is reported under that exception by the employer. A retiree using the six-month exception must use the first six months of a school year in which any work occurs. In the event the retiree wants to use the six-month exception and has not been reported in that manner, the reporting entity must notify TRS in writing by amending the previous TRS 118, Employment of Retired Member(s), report(s).

(d) A person who retired after January 1, 2001, and is using the six-month exception, will forfeit an annuity payment for any month in the school year for work in excess of the six-month period. This applies even if the work would otherwise qualify for an exception under §31.13 of this chapter (relating to Substitute Service) for substitute work or for exceptions applicable to one-half time or less employment, employment as a bus driver, employment in an acute shortage area, or employment as a principal or assistant principal.

(e) A retiree may elect to revoke the six month exception by submitting the election in writing and returning any ineligible payments.

(f) A retiree employed under the six-month exception who, during the same school year, also works as a substitute or one-half time or less may not be employed in or reported under the substitute or one-half time category during the remaining months of the school year.

§31.16.Acute Shortage Area Exception.

(a) A person who is retired under Government Code, §824.202(a) without reduction for retirement at an early age and who teaches at least one classroom hour per day in an acute shortage area in accordance with Government Code, §824.602(a)(5) will be considered eligible for the employment after retirement exception described in that section. Employment by a third party entity is considered employment by a Texas public educational institution unless the retiree does not perform duties or provide services on behalf of or for the benefit of the institution or the retiree was first employed by the third party entity before May 24, 2003.

(b) A retiree eligible to work under the acute shortage area exception must elect in writing on a form prescribed by TRS to take advantage of the exception no later than the end of the first month of employment under the exception or 30 days after the date of employment, whichever is later.

(c) If the form is not received and the retiree continues to work on a full time basis for more than six months, the annuity payments will be suspended each month in which work is performed until the election form is received by TRS.

(d) In the event the retiree elects to use the acute shortage area exception and has not been reported in that manner, the reporting entity must notify TRS in writing by amending the previous TRS 118, Employment of Retired Member(s), report(s).

(e) The 12 month separation period required under Government Code, §824.602(a)(5) for the acute shortage area exception may be any 12 consecutive months following the month of retirement so long as the retiree is not employed in any position or capacity by a public educational institution covered by TRS during any part of each of the 12 months. Employment by a third party entity as described in subsection (a) of this section is considered employment by a public educational institution covered by TRS for purposes of this subsection.

§31.17.Principal or Assistant Principal Exception.

(a) A person who has retired under Government Code, §824.202(a) without reduction for retirement at an early age and who is hired as and performs the duties of a principal or assistant principal as certified by the employer in accordance with Government Code, §824.602(a)(6) will be considered eligible for employment after retirement under the exception described in this section. Employment by a third party entity is considered employment by a Texas public educational institution unless the retiree does not perform duties or provide services on behalf of or for the benefit of the institution or the retiree was first employed by the third party entity before May 24, 2003.

(b) A retiree must elect in writing on a form prescribed by TRS to take advantage of the exception described by this section no later than the end of the first month of employment under this section or 30 days after the date of employment, whichever is later.

(c) If the form is not received and the retiree continues to work on a full time basis for more than six months the annuity payments will be suspended each month work is performed until the election form is received by TRS.

(d) In the event the retiree elects to use the principal or assistant principal exception and has not been reported in that manner, the reporting entity must notify TRS in writing by amending the previous TRS 118, Employment of Retired Member(s), report(s).

(e) For the principal or assistant principal exception, the 12 month separation period required by Government Code, §824.602 may be any 12 consecutive months following the month of retirement so long as the retiree is not employed in any position or capacity by a public educational institution during any part of each of the 12 months. Employment by a third party entity as described in subsection (a) of this section is considered employment by a public educational institution covered by TRS for purposes of this subsection.

§31.18.Bus Driver Exception.

(a) A retiree who retired under Government Code, §824.202(a) without reduction for retirement at an early age and who drives at least one Texas Education Agency (TEA) approved bus route per day will be considered eligible for the bus driver exception under Government Code, §824.602(a)(6). Employment by a third party entity is considered employment by a Texas public educational institution unless the retiree does not perform duties or provide services on behalf of or for the benefit of the institution or the retiree was first employed by the third party entity before May 24, 2003.

(b) In the event the retiree wants to use the bus driver exception but has not been reported in that manner, the reporting entity must notify TRS in writing by amending the previous TRS 118, Employment of Retired Member, report(s).

This agency hereby certifies that the emergency adoption has been reviewed by legal counsel and found to be within the agency's legal authority to adopt.

Filed with the Office of the Secretary of State on July 2, 2003.

TRD-200304087

Charles L. Dunlap

Executive Director

Teacher Retirement System of Texas

Effective Date: July 2, 2003

Expiration Date: October 30, 2003

For further information, please call: (512) 542-6115


Subchapter C. EMPLOYMENT AFTER DISABILITY RETIREMENT

34 TAC §§31.31 - 31.34

The Teacher Retirement System of Texas (TRS) adopts on an emergency basis amendments to §§31.31, 31.32, 31.33, and 31.34 concerning employment after retirement. The sections being amended relate to employment resulting in forfeiture of disability retirement annuity and exceptions to such forfeiture for disability retirees, specifically half-time employment up to 90 days, substitute service up to 90 days, and employment up to three months on a one-time only trial basis. The amendments are adopted on an emergency basis pursuant to §2001.034 of the Government Code, which allows a state agency to adopt emergency amendments if a requirement of state or federal law requires adoption on less than 30 days notice. The amendments are simultaneously being proposed for permanent adoption in this issue of the Texas Register .

The amendments are being made in order to immediately comply with HB 2169 and HB 3237 which took effect when signed by the Governor on June 20, 2003. The amendments to §§31.31-31.34 include language providing that employment by a third party entity is considered employment by a Texas public educational institution unless the retiree does not perform duties or provide services on behalf of or for the benefit of the institution or the retiree was first employed by the third party entity before May 24, 2003. The amendments to §31.32 and §31.34 relate to substitute service and clarify that effective September 1, 2003, substitute service and half-time employment may be combined in the same calendar month without forfeiting the annuity payment for that month. TRS finds that requirements of state law require the adoption of the amendments on fewer than 30 days notice.

The amendments are adopted on an emergency basis under the Government Code, Chapter 825, §825.102, which authorizes the Board of Trustees of the Teacher Retirement System to adopt rules for eligibility for membership. The amendments are also adopted under House Bill 2169, 78th Legislature, Regular Session, which provides that employment of a retiree by a third party entity may be considered employment by a TRS covered employer for purposes of employment after retirement. The amendments are also adopted under House Bill 3237, 78th Legislature, Regular Session, which provides that retirees may combine substitute service and one-half time employment in the same calendar month without forfeiting the annuity payment for that month. As described above, the sections are also adopted under Government Code §2001.034.

No other codes are affected.

§31.31.Employment Resulting in Forfeiture of Disability Retirement Annuity.

(a) A person receiving a disability retirement annuity forfeits the annuity payment in any month in which the retiree is employed by a public educational institution covered by TRS, unless the employment falls within one of the exceptions set forth in this subchapter. Employment by a third party entity is considered employment by a Texas public educational institution unless the retiree does not perform duties or provide services on behalf of or for the benefit of the institution or the retiree was first employed by the third party entity before May 24, 2003.

(b) A person receiving a disability retirement annuity may not exercise the exceptions applicable to service retirees in §31.15 of this chapter (relating to Six Month Exception); §31.16 of this chapter (relating to Acute Shortage Area Exception); §31.17 of this chapter (relating to Principal or Assistant Principal Exception); and §31.18 of this chapter (relating to Bus Driver Exception).

§31.32.Half-time Employment Up to 90 Days.

(a) Any person receiving a disability retirement annuity may, without affecting payment of the annuity, be employed for a period not to exceed 90 days during any school year by public educational institution covered by TRS on as much as one-half the full time load for the particular position according to the personnel policies of the employer. Employment by a third party entity is considered employment by a Texas public educational institution unless the retiree does not perform duties or provide services on behalf of or for the benefit of the institution or the retiree was first employed by the third party entity before May 24, 2003. Total substitute service under §31.33 of this chapter and half-time employment may not exceed 90 days during any school year. Effective September 1, 2003, substitute service under §31.33 of this chapter and half-time employment may be combined in the same calendar month only if the total number of days that the disability retiree works in those positions in that month do not exceed the number of days per month for work on a one-half time basis. This exception does not apply for the first month after the retiree's effective date of retirement (or the first two months if the person's retirement date has been set on May 31 under §29.14 of this title (relating to Eligibility for Retirement at the End of May) or under §29.21 of this title (relating to Effective Date for Disability Retirement)).

(b) "One-half time" employment measured in clock hours must never exceed one-half of the time required for the full time position in a calendar month or 92 clock hours, whichever is less, and may not exceed a total of 90 days in a school year. Determination of one-half time will be made on a calendar month basis as the full time load may vary from month to month. Actual course instruction in state-supported colleges (including junior colleges), universities, and public schools shall not exceed during any month one-half the normal load for full-time employment at the same teaching level.

(c) "One-half time" employment for bus drivers shall in no case exceed 12 days in any calendar month. Work by a bus driver for any part of a day shall count as a full day for purposes of this section.

§31.33.Substitute Service Up to 90 Days.

(a) A person receiving a disability retirement annuity may work as a substitute in a month without forfeiting the annuity for that month subject to the same conditions as apply to service retirees except that the total substitute service and one-half time employment in the school year may not exceed 90 days. This exception does not apply for the first month after the retiree's effective date of retirement (or the first two months if the person's retirement date has been set on May 31 under §29.14 of this title (relating to Eligibility for Retirement at the End of May) or under §29.21 of this title (relating to Effective Date for Disability Retirement)). Employment by a third party entity is considered employment by a Texas public educational institution unless the retiree does not perform duties or provide services on behalf of or for the benefit of the institution or the retiree was first employed by the third party entity before May 24, 2003.

(b) Any disability retiree who reports for duty as a substitute during any day and works any portion of that day shall be considered to have worked one day.

§31.34.Employment Up to Three Months on a One-Time Only Trial Basis.

(a) Any person receiving a disability retirement annuity may, without forfeiting payment of the annuity, be employed on a one-time only trial basis on as much as full time for a period of no more than three consecutive months in a school year if the work meets the requirements in subsection (b) of this section and the person complies with the requirements of subsection (c) of this section. Employment by a third party entity is considered employment by a Texas public educational institution unless the retiree does not perform duties or provide services on behalf of or for the benefit of the institution or the retiree was first employed by the third party entity before May 24, 2003.

(b) The work must occur:

(1) in a period, designated by the employee, of no more than three consecutive months of a school year; and

(2) in a school year that begins after the retiree's effective date of retirement or no earlier than October 1 if the effective date of retirement is August 31.

(c) A retiree must elect in writing on a form prescribed by TRS to take advantage of the exception described by this section no later than the end of the first month of employment under this section or 30 days after the date of employment, whichever is less.

(d) Working any portion of a month counts as working a full month for purposes of this section.

(e) The three month exception permitted under this section is in addition to the 90 days of work allowed in §31.33 of this chapter (relating to Substitute Service up to 90 Days) or §31.32 of this chapter (relating to Half-time Employment Up to 90 Days) for a disability retiree.

This agency hereby certifies that the emergency adoption has been reviewed by legal counsel and found to be within the agency's legal authority to adopt.

Filed with the Office of the Secretary of State on July 2, 2003.

TRD-200304088

Charles L. Dunlap

Executive Director

Teacher Retirement System of Texas

Effective Date: July 2, 2003

Expiration Date: October 30, 2003

For further information, please call: (512) 542-6115