1. (a) An Employer participating in TCDRS may authorize a member to elect to receive a portion of the member's retirement benefit in the form of a single payment as authorized in Section 844.009 of the Government Code.
2. (b) An application for a partial lump sum distribution is a document subject to the certification and spousal consent requirements of Section 103.3 (relating to Beneficiary Designations and Payment Elections Requiring Spousal Consent).
3. (c) A member may revoke an application for a partial lump sum distribution or reduce the amount of the partial lump sum distribution at any time before the date the first annuity payment becomes due by filing written notice of the revocation or reduction with TCDRS. The amount of a partial lump sum distribution may not be increased except by the timely filing of a new application.
4. (d) The portion of the partial lump sum distribution that is subject to taxation is a non-periodic distribution for income tax withholding purposes. A member or alternate payee receiving a partial lump sum distribution may elect to have the portion of the partial lump sum distribution that is an eligible rollover distribution transferred directly to a qualified plan, in accordance with the Internal Revenue Code.

Source Note:The provisions of this §103.9 adopted to be effective December 31, 1999, 24 TexReg 9301; amended to be effective October 10, 2011, 36 TexReg 6769; amended to be effective January 8, 2026, 51 TexReg 158.