revision

RETIREMENT ANNUITY PROGRAMS
RULES AND REGULATIONS

EFFECTIVE JULY 1, 1999

LAMAR UNIVERSITY - BEAUMONT
LAMAR INSTITUTE OF TECHNOLOGY

1. Purpose

The purpose of these rules and regulations is to provide for greater uniformity of procedures for administration of retirement annuity programs available to Lamar component employees through the Optional Retirement Program ("ORP") and the Supplemental Tax Sheltered Annuity Program ("TSA").¹

2. Authority and Administrative Responsibility

2.1 These rules and regulations have been separately adopted by Lamar University, Lamar State College - Orange, Lamar State College - Port Arthur, and Lamar Institute of Technology, which are separate state agencies each governed by the Board of Regents of The Texas State University System. The Lamar Insurance and Benefits Committee is responsible for recommending the rules and regulations for administration of the retirement annuity programs within the terms, conditions, and requirements of the applicable State laws, regulations and acts; and the rules and regulations of The Texas State University System Board of Regents.²

2.2 In the event that any administrative provision of these rules and regulations is found to be, or becomes as a result of changes in statute or regulation, in conflict with the requirements of the Texas ORP Statutes¹ or the requirements of Section 403(b) and related sections of the Internal Revenue Code and associated regulations, these rules shall be construed as amended to the minimum extent necessary to comply with these statutes and regulations.

3. Constructions and Definitions

3.1 "Lamar component or components" shall be construed as applying separately to each of the four agencies, except in instances where the specified function or service is provided under agreement by one component to one or more of the other components.

3.2 "Carrier" shall refer to any insurance company, bank, investment company, trustee of a custodial account, or any other entity which may be legally able to offer ORP or TSA contracts to Lamar component employees.

4. ORP Eligibility Standards

Eligible employees of Lamar components may participate in the ORP in lieu of active membership in the Teacher Retirement System of Texas ("TRS"). This program became available to eligible employees of Lamar University on January 1, 1969. The following employees are eligible for participation in the ORP.³

4.1 All full-time faculty appointed for at least 4-1/2 months.

4.2 For the purposes of this section faculty shall include all employees defined in Section 4.2.1 through 4.2.4.

4.2.1 A member of the faculty whose duties include teaching or research shall mean all persons whose specific assignments are made for the purpose of conducting instruction or research as a principal activity (or activities), and who hold titles of professor, associate professor, assistant professor, instructor, lecturer, or equivalent faculty title.

4.2.2 An administrator responsible for teaching and research faculty shall mean deans, directors, associate deans, assistant deans, chairpersons, or heads of academic departments if their principal activity is planning, organizing, and directing the activities of faculty as defined in paragraph 4.2.1 of this section.

4.2.3 A professional librarian, a president, a chancellor, a vice president, a vice chancellor shall mean a librarian with a degree in library science, presidents, chancellors, vice presidents, vice chancellors, deputy chancellors, associate and assistant vice chancellors or the equivalent.

4.2.4 Other professional staff person shall mean administrative and professional positions that are generally and customarily recruited by advertising in national publications such as the Chronicle of Higher Education or in newsletter of national professional associations or at meetings of such associations. In addition, each administrative or professional position must be at a salary rate equivalent to the rate for faculty for the institution.

(a) Administrative positions shall normally report to the office of a chancellor, president, vice chancellor, vice president, or dean. Incumbents in such positions serve as director or other administrative head of a major department or budget entity. Incumbents of such positions must be:

(i) appointed by the governing board or the chief administrative officer of the institution, or his/her delegate; and

(ii) responsible for the preparation and administration of the budget, policies, and programs of the department or entity.

(b) Professional positions shall include positions in nationally recognized fields which require advanced degrees and/or specialized professional or artistic training, experience, and achievement. These would include titles such as physicians, athletic coaches, engineers and lawyers.

4.3 For the purposes of determining initial eligibility for ORP, the term "full time" shall mean employment for the standard full time workload established by the institution at a rate comparable to the rate of compensation for other persons in similar positions for a definite period of four and one-half months of a full semester of more than four calendar months.

4.4 An employee who meets the qualifications of items 4.1 or 4.2 is eligible for participation if it is intended that he is to remain employed for 4-1/2 months or longer from the date of his initial period of appointment as an eligible employee, even though the actual initial period of appointment is for less than 4-1/2 months. An example would be a full-time faculty member who is initially appointed for the three months of summer, but who is expected to be reappointed and to continue employment for at least another 1-1/2 months or longer in the new fiscal year.

4.5 An ORP retiree is defined as an individual who participated in the Optional Retirement Program while employed in a public institution of higher education in Texas and who established retiree status by enrolling in retiree health insurance provided by the Employees Retirement System, the University of Texas System or the Texas A&M University System, regardless of whether currently enrolled.

4.5.1 ORP retirees as defined in this subsection who later return to employment in Texas public institutions of higher education are not eligible to have further ORP contributions made to their ORP account.

4.5.2 ORP retirees as defined in this subsection who were receiving ORP contributions on June 1, 1997 are exempt from paragraph 4.5.1 above for the period of that employment only.

5. ORP Vesting

5.1 An employee shall be considered vested in the ORP on the first day of the second year of participation in one or more optional retirement plans operating in one or more Texas public institutions of higher education or the Central Education Agency. For purposes of this subsection, a year shall mean twelve cumulative full months. A full calendar month of leave without pay shall not be included in the calculation of such year. An academic faculty member shall be credited the three summer months toward vesting in the ORP provided the faculty member teaches the spring semester immediately preceding the summer and the fall semester immediately following the same summer.⁴

5.2 Once a participant has vested in the ORP in accordance with this section, such participant's vesting status shall not be affected by any partial or total withdrawals made after termination of participation in the ORP as provided in these Rules and Regulations or attainment of age 70-1/2 years. Upon reemployment in a public institution of higher education in Texas, a vested participant shall not be required to satisfy the vesting period again.⁴

5.3 An ORP participant who terminates employment in all public institutions of higher education in Texas prior to satisfying the vesting requirements in this section shall, upon reemployment in an ORP eligible position, retain credit for previous ORP participation. Such credit shall not be affected by any partial or total withdrawals made after termination of participation in the ORP under these Rules and Regulations or attainment of age 70-1/2 years.⁴

6. Transfer of Employment

6.1 After electing the ORP, an ORP participant is not thereafter eligible for membership in TRS (except as provided in Section 6.6) unless the individual terminates employment covered by the ORP and becomes employed in any Texas public educational institution or agency that is not part of the ORP and therefore requires TRS membership. Such an individual, upon becoming reemployed in Texas public higher education may not resume participation in the ORP.

6.2 An individual who is presently employed with a Lamar component and who, after at least one year's participation in ORP, later reduces (changes status) to no less than 50% time in a regular salaried position must continue to participate in the ORP.

6.3 An individual who, after at least one year's participation in ORP at another Texas State-supported institution of higher education, transfers to or accepts employment with a Lamar component in a regular salaried position that is no less than 50%, must continue participation in ORP effective on the date of employment by the Lamar component. Such prior participation must have been in effect at the time of the employee's separation from said institution and must result in continuous ORP participation.⁵

6.4 An individual who, after at least one year's participation in ORP, transfers to or accepts employment with a Lamar component in a non-faculty classified position covered by the TRS, must remain in ORP, provided there was no interruption by a period of employment in the Texas Public School System.⁵

6.5 An ORP participant who vests in the ORP in accordance with Section 5 and subsequently becomes employed in an institution of higher education in Texas in a position not eligible for the ORP, shall, nevertheless, continue to participate in the ORP and shall not be eligible for TRS membership.⁴

6.6 An ORP participant who has not satisfied the vesting requirements in Section 5 and subsequently becomes employed in an institution of higher education in Texas in a position not eligible for the ORP, shall be required to return to membership in TRS for the remainder of his or her employment in Texas public higher education.⁴

7. TSA Eligibility Standards

All employees who are employed for one-half time or more f shall be eligible to purchase a tax sheltered annuity under the Lamar component Tax Sheltered Annuity program. An employee who ceases to be employed at least one-half time shall not be eligible to continue in the TSA program.⁶

8. ORP Option Irrevocability

8.1 Participation in the ORP is in lieu of active membership in the TRS.⁷ New Lamar component employees who are eligible for ORP have a 90-day one-time option from the date of their first appointment at a Lamar component in which to elect an ORP program provided they have not previously exercised a 90-day option to enter or reject the ORP in the State of Texas. At the end of this 90-day period, the retirement program the individual is enrolled in is irrevocable. Each eligible employee must be in one of the two programs.⁸

8.2 New employees who have exercised this ORP option elsewhere in the State of Texas no longer have the 90-day option available to them, and must be continued under the ORP or TRS retirement program they have chosen elsewhere.⁹

8.3 For employees whose classification changes, and because of this classification change they have become eligible for the ORP program at a Lamar component, this same 90-day option period applies from the effective date of the new classification, provided they have not previously exercised a 90-day option to enter or reject the ORP in the State of Texas.¹⁰

9. Effective Date and Enrollment Procedures for ORP Participation

The eligible employee is responsible for electing participation in the ORP in lieu of the TRS and for having the ORP contract completed and delivered to a Lamar component Human Resources Office before the first of the month in which it is to be effective. An ORP authorization for Deduction for Employee Contributions (Form F4.8) and other appropriate forms must be completed in the Human Resources Office by the participant.

10. Effective Date and Enrollment Procedures for TSA Participation

10.1 The effective date of a tax sheltered annuity does not necessarily coincide with the effective date of an employee's participation in ORP. A salary reduction agreement (Form F4.9) must be completed in the Human Resources Office by the participant prior to the deadline established by the Human Resources Office. In no event can a salary reduction agreement be effective for compensation already received or available.

10.2 New employees and present employees covered by the TRS may elect to start participation in the TSA Program on a reduction basis with respect to future earnings effective the first day of any month, provided all forms are completed and submitted to the Human Resources Office by the first of the month that their TSA is to commence.

10.3 Employees presently participating in a tax sheltered ORP who have not elected to participate in the supplemental TSA Program may elect TSA participation on a reduction basis with respect to future earnings at any time during the calendar year.

11. Contributions to ORP Contracts

The percentage of the employee's contribution and the State matching contribution to the ORP shall be as provided for in the laws governing the ORP.¹¹

12. Tax Sheltering ORP Contributions (Tax Deferring Agreement)

12.1 The State-matching contributions to ORP, as with TRS, are automatically tax deferred.

12.2 Tax deferment of contributions made under ORP will not normally jeopardize the "maximum exclusion allowance" established by Sections 403(b) and 415 of the Internal Revenue Code. However, should the ORP participant desire to participate in a supplemental TSA Program and/or Deferred Compensation Program in addition to ORP, the total contributions deferred under these programs must not exceed the "maximum exclusion allowance" applicable to each employee.

13. Maximum Exclusion Allowance Calculation

13.1 Any agent submitting a tax deferred salary reduction agreement, whether a new or modified agreement, for a Lamar component employee is required to provide the Human Resources Office with a copy of the maximum exclusion allowance calculation, signed by the employee. The calculation shall be based on the calculation formula of the "Uniform Maximum Exclusion Allowance" as adopted by the Administrative Council on July 6, 1989 (or any subsequent updated version adopted by the Texas Higher Education Coordinating Board), or made using a formula determined by the Lamar component to be equivalent or more restrictive. If an agent and/or carrier is unwilling to provide guidance and assistance to an employee in the calculation of the maximum exclusion allowance, it must provide referrals to qualified lawyers, tax accountants, tax advisers or financial planners qualified and willing to provide such assistance. Each component reserves the right to require reasonable substantiation by the employee of the total prior tax sheltered amount used in this calculation.

13.2 A Maximum Exclusion Allowance calculation must be filed in the Human Resources Office no later than October 15 each year by each employee participating in the TSA Program. Participation in the TSA Program will be terminated by the component if no calculation is filed by the deadline. A Maximum Exclusion Allowance calculation must also be filed within 10 days if at any other time the gross salary, reduced by the amount of other tax sheltering, of an employee participating in the TSA Program decreases. TSA participants must agree that, if at any timea component determines that contributions to a TSA will exceed the applicable Maximum Exclusion Allowance, the component has the right to reduce or terminate contributions and to require that a carrier return excess contributions to the employee.

14. Change in ORP Carriers

Although, in accordance with IRS Publication 571 instructions, changing carriers does not constitute the making of a new agreement for a calendar year, it is component policy that an employee may change ORP carriers no more than two times per calendar year. A new ORP Salary Reduction Agreement (Form F4.8) and other appropriate forms for carrier change must be initiated in the component Human Resources Office by the employee. The forms must be completed prior to the 15th day of the month in which the change is to go into effect.

15. Withdrawal Options When Changing Carriers

A participant may generally exercise these options when changing carriers:

15.1 Take a paid-up annuity with the old carrier at the time of transfer.

15.2 Make a capital transfer of funds from one ORP carrier to another. Capital transfers must be handled in such a manner that constructive receipt of existing funds does not take place so as to ensure compliance with the laws governing ORP and to avoid tax liabilities for the ORP participant.¹² An Application for Annuity Contract Surrender and Transfer of Funds Form (F4.5) must be submitted and accepted by the component before a capital transfer from one carrier to another is initiated. Such transfer of funds from an existing ORP account shall be effected by fiduciary to fiduciary transfer of the funds. Changes in carrier and transfers will be approved only when the new contract(s) and receiving carrier(s) have been approved for new business ORP purposes by the Lamar component. The new contract(s) must include the restrictions required by the ORP laws and regulations.

15.3 Leave the amount contributed to the old carrier with the carrier until some later date and transfer the funds to the new carrier later, using the transfer procedures noted in 13.2 above. The usual reason for such action is to be able to accept additional scheduled dividend or interest payment from the old carrier before transferring to the new.

16. Withdrawal of Teacher Retirement System Contributions

16.1 An eligible employee who elects to participate in ORP is allowed to withdraw only his contributions to the TRS (plus any accrued interest). Money refunded by TRS or ORP participants is in no way restricted as to its use by the employee; however, such refund may not be transferred to the ORP.¹⁴

16.2 To affect a withdrawal of TRS deposits, a Notice of Election to Participate in the ORP (Form TRS-28) and an Application for Refund (Form TRS-29) must be completed and submitted with the ORP application.

17. Withdrawal of ORP Benefits/Termination of ORP Participation

17.1 Participation in the ORP shall terminate and the benefits of such annuities (including the availability of loans against the annuity) and custodial accounts will be available only if the participant:

a. dies;

b. accepts retirement;

c. terminates employment in all Texas public institutions of higher education (NOTE: Transfer between institutions of higher education and changes in carriers shall not constitute termination of employment.)¹⁴

Distribution of funds to a participant attaining age 70 and one-half shall be permitted to the extent required by the Internal Revenue Code and Regulations.

17.2 For an individual who has a vested contract (achieved after one year plus one day of participation), the entire benefits provided by the contract are the sole nonforfeitable possession of the individual. In the event the individual has not met the vesting requirements, the carrier is required by law to return the full Lamar component (State) contributions to the Lamar component with the balance of the annuity or account value returnable to the individual.¹⁵

17.3 Upon termination of employment with all Lamar components where further employment with a State-supported institution of higher education is not contemplated, individuals may elect to surrender their ORP accounts. Individuals who wish to surrender their annuity contract or transfer the value of a custodial account must complete an Application for Election of Annuity Surrender (Lamar Form F4.5), and submit it to the component Human Resources Office for certification of termination and subsequent transmittal to the carrier.

17.4 Notwithstanding Sections 17.1 through 17.3, distributions from ORP and TSA accounts shall only be made when permitted by applicable provisions of the Internal Revenue Code and associated regulations.

18. ORP/TSA Carrier and Contract Eligibility

18.1 Organizations seeking to be authorized to write ORP and/or TSA contracts, whether fixed or variable annuities or custodial accounts for employees of Lamar components must meet, and certify compliance with, specified conditions established by the components in respect of both the carrier and the product(s) to be offered. Companies that wish to conduct such business with employees of the Lamar components must submit a written request to the Lamar Insurance and Benefits Committee. The over-riding criteria for admitting additional ORP carriers shall be that their products offer substantially different and unique benefits to employees that are not presently available. Committee recommendations will be forwarded to the Lamar components, each of which shall act on the recommendations under its own legal authority. Final approval will be granted by the Board of Regents of The Texas State University System. New TSA carriers and contracts will be accepted upon satisfactory submission of the required documentation and certifications.

18.2 An approved carrier wishing to offer an amended or new contract to employees must submit a copy of the amended or new contract to the Lamar components for approval before it is offered to employees. In the case of new contracts, completed contract documentation similar to that required during initial carrier approvals must be submitted, and the contract will normally be considered by the Insurance and Benefits Committee. Contracts which contain only minor changes or which contain only changes which are clearly more favorable to the employee will normally be approved administratively.

19. ORP/TSA Solicitation Rules and Regulations

Each ORP/TSA carrier must abide by the following rules and regulations concerning solicitation on campus. These are designed to prevent interference with an employee's assigned duties and responsibilities.¹⁶ For the purposes of this section, the term "employee" shall include the employee's spouse and formal or informal financial and legal advisors.

19.1 Each ORP or TSA carrier must request and receive Lamar component approval of each individual agent who will solicit and service its contracts at Lamar components. No agents may solicit ORP or TSA contracts with employees before both the agent and the contract have been approved by the components in writing. The Lamar components will approve no more than three (3) agents to solicit and service ORP contracts for any one ORP carrier. Applications for approval of ORP and TSA agents shall be submitted by the authorized official of the carrier to the Lamar Insurance and Benefits Committee, and shall include certification that the agent is duly authorized by the carrier, that the agent holds any required state or federal licenses or authorizations, and that the agent has been provided with copies of these rules and regulations. The request shall include the full name, street address, telephone and FAX numbers of the agent, and the name, address (including an address for hand or courier service delivery), telephone and FAX numbers of the carrier's compliance officer. The right to disapprove individual ORP agents, even if qualified, is reserved. The carrier must agree to promptly inform the components if any authorized agent is no longer qualified to solicit and service ORP or TSA contracts for that carrier.

19.2 Eligible employees may not be called on in their office or at home without a prior appointment. Employees may be initially contacted by mail. No bulk mailings or extensive telephone campaigns to campus offices are permitted.

19.3 Providing of gifts and monetary rewards directly or indirectly by representatives of approved carriers for information on newly hired employees is prohibited.

19.4 Representatives from approved carriers shall be permitted to make sales presentations to eligible employees on the premises of the components only at the employee's or administration's request, as guests of the employee and administration.

19.5 No group meeting on component premises with component employees is to be arranged or announced without prior approval of the component Human Resources Officer. In the event such a meeting by an approved ORP carrier is approved, all other ORP carriers will be notified and given the opportunity to be represented at the meeting. Representatives of other ORP and TSA carriers shall have the right to attend any group meeting on component premises.

19.6 An agent must not present incorrect, misleading or incomplete information to employees. Incorrect, misleading or incomplete information includes, but is not limited to, inferring that an employee must change carriers, and providing information about the interest rates, returns or surrender charges of other carriers which are incorrect, incomplete or not in a reasonably directly comparable situation or circumstance. Lamar components will consider this regulation to have been violated if it finds a pattern in which employees are left with clearly false, misleading or materially incomplete impressions.

19.7 Carriers and agents must agree to provide service to all eligible employees of Lamar components located in Jefferson and Orange Counties.

19.8 If an agent is authorized to represent more than one approved carrier, a disclosure statement must be filed with the component before a ORP rollover transaction is processed in which the agent acts for both the carrier from which the funds are being transferred and the carrier to which the funds are being transferred. No special form is required; however, the disclosure statement must identify the companies involved, and the names of the employee(s) involved. The agent may, but is not required to, explain for the record, the circumstances surrounding the transaction.

19.9 The Lamar components shall reserve the right to restrict or terminate solicitation privileges of agents and carriers based on violations of these solicitation regulations established herein. In the case of complaints about an agent by more than one employee, The Lamar component may include in its review of evidence, oral complaints made by employees in the presence of a third person to Human Resources staff or Insurance and Benefits Committee members.

20. Auditing Procedures¹⁶

20.1 Each ORP carrier must submit at least annually, a report or reports to each participant containing:

20.1.1 For all accounts:

(a) name and address of participant;

(b) identifying number;

(d) expense charges this reporting period;

(e) net payments this reporting period;

(f) total value of account at end of this reporting period; and

(g) net cash surrender value of account at end of this reporting period reflecting all potential charges against the account if it were surrendered for cash as of the last day of this reporting period.

20.1.2 For fixed annuity accounts, the following additional information:

(a) interest rate or rates paid on this account from the previous reporting period to the end of the current reporting period; and

(b) where multilevel rates of interest were paid on an account, a breakdown showing the amount in the participant's account at each interest level, the amount of interest earned at each interest level, and the rates of interest.

20.1.3 For variable annuity and custodial accounts, the following additional information:

(a) units of each fund or investment or account purchased this reporting period;

(b) total units of each fund or investment or account in the account at end of this reporting period; and

20.2 Each ORP carrier must submit confirmation of receipt of funds directly to each participant at least quarterly. The reports shall contain the date and amount of each payment received during the reporting period.

20.3 Each ORP carrier must immediately upon execution of a transfer from one fund or investment or account to another fund or investment or account, submit a confirmation directly to the participant. This confirmation shall include all transfer information, including a statement of the charges made for the transfer, if any.

20.4 The ORP payments from a regular payroll shall be forwarded to companies within three business days of the legal availability of funds. Where possible, the state share of the payment should be forwarded with the employee share to which it applies. Where that is not possible, the employees' share should be forwarded upon withholding and the state share forwarded upon receipt. Contributions shall be sent by electronic transfer unless the carrier is unable to receive funds by electronic transfer. Carriers must credit payments to each participant's account contemporaneously with receipt of the electronic funds transfer and the electronic information on the amount to be allocated and credited to each participant's account. At least once each fiscal year, components shall give notice to each participant in the ORP indicating which carriers are unable to receive funds by electronic transfer.¹⁷

20.5 Each carrier must agree to accept Lamar payroll monthly remittances in computer-produced format, as submitted by the Payroll Office. (Carrier's individual billings will not be returned to the carrier; however, the Lamar components will make every effort to comply with any industry-wide standard format for transmittal of funds should one be developed.)

REFERENCES

1. Texas Government Code, Title 8, Chapter 830, Section 830-001 through 830.205. Originally enacted in Chapter 729, Acts 60th Legislature (S.B. 292), 1967 as Vernon's Ann. Civ. St. Art. 2922-1i; recodified in Chapter 521, Acts 63rd Legislature, 1973 (H.B. 1633) as Vernon's Texas Code Ann., Education Code, Chapter 51, Subchapter G, Optional Retirement System, Sections 51.351 through 51.358; recodified again in Chapter 453, Acts 67th Legislature (H.B. 1932), 1981 as Vernon's Ann. Civ. St., Title 110B, Subtitle D, Chapter 36, Sec. 36.001 through 36.204; recodified yet again in Chapter 179, Acts 71st Legislature, 1989 effective September 1, 1989 as Texas Government Code, Title 8, Chapter 830, Section 830.

2. Ibid

3. Texas Administrative Code, Title 19, Chapter 25, Sections 1 through 11 at Section 25.2. Originally promulgated as Rules for Administration of Retirement Annuity Programs, Administrative Council, Coordinating Board, Texas College and University System in Texas Administrative Code, Title 19, Chapter 25, Subchapter C, Sections 25.71 through 25.78; recodified as cited above January 1991 under direct authority of the Texas Higher Education Coordinating Board.

4. Texas Administrative Code, Title 19, Chapter 25, Section 3.

5. Teacher Retirement System Laws and Rules, Sec. III, Rules of the Board of Trustees, Sec. 25.172, ORP and TRS, January 1982; Texas Government Code, Title 8, Sec. 830-103 (formerly Title 110B, Sec. 36.103).

6. Vernon's Ann. Civ. St. art. 6228a-5 (Senate Bill 279, 61st Legislature, Regular Session, 1969); Internal Revenue Code of 1954, as amended, Sections 403(b) and 415.

7. Texas Government Code, Title 8, Chapter 830, Section 830-101(b) (formerly Education Code, Sec. 51.353(a); recodified as Title 110B, Sec. 36.101(b); recodified again as cited)

8. Texas Government Code, Title 8, Chapter 830, Section 830-102 (formerly Education Code, Sec. 51.355; recodified as Title 110B, Sec. 36.102; recodified again as cited)

9. Ibid

10. Ibid

11. Texas Government Code, Title 8, Chapter 830, Section 830-201 (formerly Education Code, Sec. 51.357; recodified as Title 110B, Sec. 36.201; recodified again as cited).; General Appropriations Act ; 73rd Legislature (1993) and subsequent General Appropriation Acts. Note that under Texas law, only the Appropriations Acts can require expenditure of State funds.

12. Texas Government Code, Title 8, Chapter 830, Section 830-105(b) (formerly Education Code, Sec. 51.358; recodified as Title 110B, Sec. 36.105(b); recodified again as cited).

13. Teacher Retirement System Laws and Rules, Sec. III, Rules of the Board of Trustees

14. Texas Government Code, Title 8, Chapter 830, Section 830-105 (formerly Education Code, Sec. 51.358; recodified as Title 110B, Sec. 36.105; recodified again as cited).

15. Texas Government Code, Title 8, Chapter 830, Section 830-204 (formerly Education Code, Sec. 51.353; recodified as Title 110B, Sec. 36.204; recodified again as cited); Op. Attn. Gen, 1969, No. M-420.

16. Texas Administrative Code, Title 19, Chapter 25, Sections 1 through 3. Originally promulgated as Rules for Administration of Retirement Annuity Programs, Administrative Council, Coordinating Board, Texas College and University System in Texas Administrative Code, Title 19, Chapter 25, Subchapter C, Sections 25.71 through 25.78; recodified as cited above January 1991 under direct authority of the Texas Higher Education Coordinating Board. Rules 25.3(k) through 25.11 were deleted effective June 1, 1997, but included in a procedures manual. They have been incorporated into these Rules and Regulations.

17. Texas Government Code, Title 8, Chapter 830, Section 830-202 as amended by House Bill 724, 75th Legislature (1997).

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