The Board of TCDRS hereby establishes a qualified governmental excess benefit program in accordance with Section 415(m) of the Internal Revenue Code and as authorized under Section 845.504 of the Government Code. The program entitled as the "Texas County and District Retirement System Qualified Replacement Benefit Arrangement" is maintained solely for the purpose of providing for the payment of that portion of the annual retirement benefits that had been accrued by and would otherwise be payable with respect to a member of TCDRS but for the limitation on the payment of benefits under Section 415(b) of the Internal Revenue Code.

Source Note:The provisions of this §113.1 adopted to be effective January 10, 2006, 31 TexReg 171; amended to be effective January 8, 2026, 51 TexReg 161.