TITLE 34.PUBLIC FINANCE

Part 5. TEXAS COUNTY AND DISTRICT RETIREMENT SYSTEM

Chapter 103. CALCULATIONS OR TYPES OF BENEFITS

34 TAC §103.3

The Texas County and District Retirement System proposes an amendment to §103.3, concerning the beneficiary designations and payment elections requiring spousal consent. The proposed amendment deletes the requirement that a member not eligible for retirement certify to the member's current marital status on any document filed with the system on which the member makes a beneficiary designation or benefit payment election and deletes the requirement that a member not eligible for retirement obtain the consent of the member's spouse on any document with the system on which the member designates a person other than the member's spouse as sole primary beneficiary. The spousal consent requirements are unchanged with respect to withdrawal or retirement applications filed by a member who is eligible for retirement.

Tom Harrison, Deputy Director and General Counsel of the Texas County and District Retirement System, has determined that for the first five-year period the rule is in effect there will be no fiscal implications for state or local government as a result of enforcing or administering the rule.

Mr. Harrison has also determined that for each year of the first five years the rule is in effect the public benefit anticipated as a result of administering the rule will be the simplification of administrative procedures for collecting and maintaining member information. There will be no costs to small businesses. There are no anticipated economic costs to persons who are required to comply with the rule as proposed.

Comments on the proposed new rule may be submitted to Tom Harrison, Deputy Director and General Counsel, Texas County and District Retirement System, P.O. Box 2034, Austin, TX 78768-2034.

The rule is proposed under the Government Code, §844.010, which authorizes the board of trustees of the Texas County and District Retirement System to adopt rules with respect to spousal consent requirements and § 845.102, which provides the board of trustees with the authority to adopt rules necessary or desirable for efficient administration of the system.

No Government Code is affected by this proposed rule.

§103.3.Beneficiary Designations and Payment Elections Requiring Spousal Consent.

(a) A member eligible for retirement must certify to the current marital status of the member on any withdrawal or retirement application [ each document ] filed with the system [ after December 31, 1999, on which the member designates a primary beneficiary or selects the form of payment of a retirement benefit or survivor annuity, except for the designation of a beneficiary to receive a supplemental death benefit ].

(1) A member eligible for retirement who is [ currently ] married may not [ designate a primary beneficiary other than the member's spouse, or ] select a form of payment of a retirement benefit [ or a survivor annuity ] other than as a qualified joint-and-survivor annuity[ , ] unless the member's spouse consents to the [ designation or ] selection.

(2) A member eligible for retirement [ to apply for and receive a service retirement annuity ] who is [ currently ] married may not withdraw from membership and receive a refund[ , ] unless the member's spouse consents to the refund.

(3) A member who is [ currently ] unmarried may designate any beneficiary and select any form of payment of a retirement benefit [ or a survivor annuity ] permitted under the Act.

(b) The consent of a spouse required by subsection (a) of this section must be in writing and either witnessed by an officer or employee of the system or acknowledged by a notary public.

(c) The consent required by subsection (a) of this section is not required if it is established to the satisfaction of the system that:

(1) there is no spouse;

(2) the spouse cannot be located;

(3) the spouse has been judicially declared incompetent in which case the consent may be given by the guardian or other ad litem;

(4) a duly licensed physician has determined that the spouse is not mentally capable of managing his or her own affairs and the director is satisfied that a guardianship of the estate is not necessary;

(5) the spouse and the member will have been married for less than one year as of the date the member files a valid application for a refund of the member's accumulated deposits, or as of the effective retirement date designated by the member on the member's valid application for retirement; or

(6) no service performed by the member as an employee of a participating subdivision and credited in the system was performed during the marriage of the member and the spouse.

(d) For the purposes of this section, the term "qualified joint-and survivor annuity" means a retirement annuity for the life of the member with a survivor annuity for the life of the member's spouse which is not less than 50% of the amount of the annuity which is payable during the joint lives of the member and spouse[ , or, if the member dies before retirement, a survivor annuity for the life of the spouse which is not less than the amount of an annuity described by §103.2(a)(1) of this title (relating to Additional Optional Benefits) computed as if the member had retired on the last day of the month preceding the member's death ].

(e) An unrevoked beneficiary designation on file with the system as of December 31, 1999, or filed thereafter [ in accordance with this section ] remains valid until revoked by the member, or, if the member's spouse is a designated beneficiary, until the member and the spouse become divorced.

(f) The system and employees of the system may rely upon the certification of the member filed under this section, and are not liable to any person for making payments of any benefits in accordance with the certification even though the certification is later shown to have been untrue on the date of execution.

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 January 12, 2007.

TRD-200700114

Tom Harrison

Deputy Director and General Counsel

Texas County and District Retirement System

Proposed date of adoption: March 1, 2007

For further information, please call: (512) 328-8889