TITLE 34.PUBLIC FINANCE

Part 11. OFFICE OF THE FIRE FIGHTERS' PENSION COMMISSIONER

Chapter 301. RULES OF THE TEXAS STATEWIDE EMERGENCY SERVICES RETIREMENT FUND

34 TAC §301.3

The Office of the Fire Fighters' Pension Commissioner proposes an amendment to §301.3, concerning Determination of Costs. The amendment to §301.3(e)(9) is proposed in order to reduce on-duty lump sum death benefits for fire fighters and EMS personnel from $60,000 to $5,000.

The actuarial effect of the amended rule was determined by the actuarial firm of Rudd and Wisdom, Inc. On October 29, 2003, Rudd and Wisdom, Inc. reported that the Fund is not adequately financed on an actuarially sound basis and that the Fund had an annual contribution deficiency of $946,388 for the year beginning September 1, 2002. On May 5, 2004, Rudd and Wisdom, Inc. estimated that the proposed amendment will reduce the annual contribution deficiency by $65,256 per year.

Kevin Deiters, Program Director of the Office of the Fire Fighter Pension Commissioner, has determined that during the first five-year period that the amendment is in effect, state and local government contribution costs to amortize the unfunded actuarial accrued liabilities of the pension fund will be reduced by $326,280. The amendment will reduce the amount paid to the beneficiary (or beneficiaries) of a fire fighter or emergency medical services worker killed in the line of duty from $60,000 to $5,000.

Mr. Deiters has also determined that during the first five-year period the proposed amendment is in effect the public will benefit by improving the funding status of the public retirement system and by reducing demands on local tax revenues. There will be no effect to small, large or micro businesses.

Comments on the proposal may be to submitted to Lisa Ivie Miller, Commissioner, Office of the Fire Fighter Pension Commissioner, P.O. Box 12577, Austin Texas 78711-2577 no later than August 1, 2004.

The amendment is proposed under Texas Civil Statutes, Article 6243e.3, which provides the State Board of Trustees with the authority to promulgate rules necessary for the administration of the pension fund.

No other statutes, articles, or codes are affected by the proposed amendment.

§301.3.Determination of Costs.

(a) - (d) (No change.)

(e) Death.

(1) - (8) (No change.)

(9) Lump-Sum Death Benefits for On-Duty Deaths. TSESRA Section 5(b) states that the beneficiary is guaranteed a lump-sum benefit of at least $5,000 for an on-duty death. If the sum contributed by the public agency to the fund on the decedent's behalf is more than $5,000, then the beneficiary receives this greater amount. [ For an on duty death occurring on or after September 1, 1999, the lump sum death benefit is $60,000.00. ]

(10) - (13) (No change.)

This agency hereby certifies that the proposal 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 June 7, 2004.

TRD-200403717

Melissa Juarez

Assistant Attorney General

Office of the Fire Fighters' Pension Commissioner

Proposed date of adoption: August 5, 2004

For further information, please call: (512) 936-3472