1. (a) The governing body of a department that performs emergency services may, in the manner provided for taking official action by the body, elect to participate in the pension system. A governing body shall notify the Executive Director in writing as soon as practicable of an election made under this section. An election made under this section is irrevocable except as provided by §862.001, Government Code. Effective September 1, 2015, a department must have at least seven volunteers or auxiliary employees who would be eligible to be a member in the pension system in order to make the election to participate provided under this section.
2. (b) The effective date of a department's participation in the pension system must be the first day of a month that follows the election of a governing body to participate in the pension system.
3. (c) A department may purchase prior service credit under §306.1 of this title under the terms of that section for service performed before the effective date of participation in the pension system but neither the pension system nor the governing body of the participating department is liable for the payment of benefits because of any disability or death that occurred before that date.
4. (d) The governing body of a department that performs emergency services that makes the election for a department to participate as described in subsection (a) of this section shall not be a for-profit entity.

Source Note:The provisions of this §304.1 adopted to be effective October 2, 2005, 30 TexReg 6061; amended to be effective August 31, 2014, 39 TexReg 6867; amended to be effective October 18, 2015, 40 TexReg 7101.