TITLE 34.PUBLIC FINANCE

Part 4. EMPLOYEES RETIREMENT SYSTEM OF TEXAS

Chapter 73. BENEFITS

34 TAC §73.26

The Employees Retirement System of Texas (ERS) adopts new 34 TAC Chapter 73, §73.26, concerning Beneficiary Lineage for Guaranteed Periodic Payments, without changes to the proposed text as published in the April 21, 2006, issue of the Texas Register (31 TexReg 3363). New §73.26 concerns the lineage of designated beneficiaries who are eligible to receive guaranteed periodic payments upon the death of a member or retiree. This new rule is needed to clarify how and to whom the remainder of any guaranteed periodic payments are to be made when a member or retiree dies.

New subsections (a) and (b) are adopted to provide that a member or retiree who selects a guaranteed periodic payment option under a retirement annuity or death benefit plan may select primary and alternate beneficiaries to receive any remaining payments upon the death of the member or retiree.

New subsection (c) is adopted to provide for the payment of any remaining guaranteed periodic payments to any living designated primary beneficiary(s) at the time of the death of the member or retiree.

New subsection (d) is adopted to provide for the payment of any remaining guaranteed periodic payments, where there are no living primary designated beneficiary(s), to any living designated alternate beneficiary(s) at the time of death of the member or retiree. Additionally, this new subsection provides that an alternate beneficiary(s) has no further entitlement in any remaining guaranteed periodic payments where there is a living primary designated beneficiary(s) at the time of death of the member or retiree.

New subsection (e) is adopted to provide for proportionate sharing when one of multiple primary beneficiaries dies before all remaining payments have been made.

New subsection (f) is adopted to clarify that when a designated primary or alternate beneficiary dies and there are no other living designated beneficiaries, any remaining payments shall be made to the estate of the deceased designated primary or alternate beneficiary. Additionally, ERS may pay the estate of a deceased beneficiary any remaining payments in a lump sum at the actuarial present value as provided by Texas Government Code §814.011.

New subsection (g) is adopted to reference the applicability of other sections in the Texas Government Code: §814.006--simultaneous death of members and beneficiaries; and §814.007--a beneficiary causing the death of a member or annuitant.

No comments were received concerning the adoption of this new rule.

This new rule is adopted under Texas Government Code §815.102, which authorizes the board of trustees to adopt rules for the administration of the funds of the retirement system. This new rule affects no other statutes beyond Title 8, Subtitle B of the Texas Government Code.

This agency hereby certifies that the adoption has been reviewed by legal counsel and found to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on May 31, 2006.

TRD-200602986

Paula A. Jones

General Counsel

Employees Retirement System of Texas

Effective date: June 20, 2006

Proposal publication date: April 21, 2006

For further information, please call: (512) 867-7421