When used in this chapter the following words have the following meanings.
- (1) Arrangement--the TCDRS Qualified Replacement Benefit Arrangement, as set forth herein and as amended from time to time.
- (2) Benefit Recipient--any individual who receives a retirement benefit from TCDRS as a Retiree or as a surviving beneficiary of a deceased Member or Retiree. The term may include an alternate payee of a deceased Member or Retiree.
- (3) Benefit--a retirement benefit accrued under the provisions of the Act.
- (4) Effective Date--January 1, 2006, the effective date of the Arrangement.
- (5) Eligible Member--a Retiree or a deceased Member or Retiree with respect to an Employer, from and after the date the Employer adopts the Arrangement.
- (6) Restricted Benefit--the maximum Benefit permitted to be paid to a Benefit Recipient under the Retirement Plan of the Employer, as limited by Internal Revenue Code Section 415, in accordance with Section 844.008 of the Government Code.
- (7) Member--any individual who accrues or has accrued a Benefit under the Act.
- (8) Participant--any Benefit Recipient with respect to an Employer who is eligible to participate in the Arrangement in accordance with Section 113.3 of this chapter.
- (9) Retiree--a Member who receives a Benefit under the Act with respect to an Employer.
- (10) Unrestricted Benefit--the benefit that would be payable to a Benefit Recipient under the Retirement Plan of the Employer if the limits of Section 415 of the Internal Revenue Code were not applicable in accordance with Section 844.008 of the Government Code.
Source Note:The provisions of this §113.2 adopted to be effective January 10, 2006, 31 TexReg 171; amended to be effective January 8, 2026, 51 TexReg 161.