1. (a) For the purpose of this section:

   1. (1) "supplemental program" is the program of retirement benefits for commissioned peace officers and custodial officers established by the Government Code, §824.107;
   2. (2) "regular program" is the retirement program available to members of the employee class generally.
2. (b) Age reduction factors for retirement from the supplemental program prior to age 50 are adopted by reference and are made a part of this rule for all purposes. Copies of the factors may be obtained from the executive director of the Employees Retirement System at 18th and Brazos Streets, P.O. Box 13207, Austin, Texas 78711-3207.
3. (c) Option factors for annuities, based on a retirement involving the supplemental program, are those applicable to the age of the retiree and nominee at the time payments under each program are to begin.
4. (d) The reserve factors for retirements with an effective date of January 31, 1991, through August 31, 1991, shall be those developed by the actuaries and based on the actuarial assumptions adopted by the board in September 1990. Reserve factors for retirements after September 1, 1991, based on the actuarial assumptions adopted by the board in September 1990, shall be those developed by the actuaries to recognize the pop-up feature. Reserve factors for retirements with an effective date after September 1, 1993, shall be based on the assumption factors adopted by the board in January 1994. Reserve factors for disability retirement annuities effective after September 1, 1991, shall be based on assumptions developed by the actuaries and adopted by the board in November 1991. The reserve factors are adopted by reference and made a part of this rule for all purposes. Copies of these tables are available from the executive director of the Employees Retirement System of Texas at 18th and Brazos Streets, P.O. Box 13207, Austin, Texas 78711-3207.
5. (e) No payment shall be required to establish service credit in the supplemental program unless payment would be required to establish that credit in the regular program.
6. (f) Military service credit shall be creditable in the supplemental program only if, within 60 days of termination of covered employment, the member went into the military without intervening employment and the member resumed covered employment within 60 days of termination of military service.
7. (g) An occupational disability retirement annuity subject to increase as a result of the individual's submission of evidence of total disability under the federal social security law shall be effective with the first payment following receipt of the social security statement.
8. (h) An adjustment under the provisions of subsection (g) of this section shall include any reduction option factor applicable to a survivor benefit.

Source Note:The provisions of this §73.11 adopted to be effective September 21, 1981, 6 TexReg 3427; amended to be effective November 23, 1989, 14 TexReg 5934; amended to be effective January 10, 1991, 16 TexReg 42; amended to be effective December 13, 1991, 16 TexReg 6937; amended to be effective April 20, 1994, 19 TexReg 2550; amended to be effective January 5, 1996, 20 TexReg 11022.