tx-August72026-81: 40 TAC §§610.13 - 610.15, 610.20, 610.21, 610.30 - 610.32 (Amendment) — Funding Soundness Restoration Plans
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The Texas Pension Review Board (Board) proposes amendments to 40 Texas Administrative Code (TAC) §§610.13 - 610.15, 610.20, 610.21 and 610.30 - 610.32, regarding the Funding Soundness Restoration Plans for public retirement systems and their associated governmental entities. The purpose of the proposed amendments is to improve the clarity of the rules, increase compliance with the statutory funding soundness restoration plan (FSRP) requirement, and update program requirements following the passage of the initial statutory deadline of September 1, 2025. EXPLANATION OF AND JUSTIFICATION FOR THE RULES In 2015, the legislature passed House Bill 3310, creating the FSRP requirement for public retirement systems with a funding period greater than 40 years. In 2021, the legislature passed House Bill 3898, which updated the FSRP provisions, reducing the triggering funding period to greater than 30 years and adding additional requirements for public retirement systems and their associated governmental entities to formally adopt plans to improve their funding. The Board adopted 40 Texas Administrative Code Chapter 610 in 2022 to implement the updated statutory requirements. The Board...
The agency’s own summary, as published.
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