{"data":{"id":"us-tx/tex.-government-code-840.406","jurisdiction":"us-tx","citation":"Tex. Government Code § 840.406","heading":"PLAN QUALIFICATION.","body":"(a) The provisions of this subtitle shall be interpreted and administered in a manner that permits the retirement system's benefit plan to be considered a qualified plan under Section 401, Internal Revenue Code of 1986 (26 U.S.C. Section 401). The board of trustees may adopt rules necessary to accomplish that purpose, and those rules are considered a part of the plan.\n(b) The retirement system's benefit plan shall be considered the primary retirement plan for members of the retirement system in determining qualification status under Section 401(a), Internal Revenue Code of 1986 (26 U.S.C. Section 401(a)).\nAdded by Acts 1993, 73rd Leg., ch. 791, Sec. 42, eff. Sept. 1, 1993.","path":["GOVERNMENT CODE","TITLE 8. PUBLIC RETIREMENT SYSTEMS","SUBTITLE E. JUDICIAL RETIREMENT SYSTEM OF TEXAS PLAN TWO","CHAPTER 840. ADMINISTRATION","SUBCHAPTER E. MISCELLANEOUS ADMINISTRATIVE PROCEDURES"],"source_url":"https://statutes.capitol.texas.gov/Docs/GV/htm/GV.840.htm#840.406","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:16Z","sha256":"4b77efcb5767466b7319dcb8fc3a3cdda617ae1ff252bc59e25d1dfb82bbb700","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-government-code-840.405","next":"us-tx/tex.-government-code-840.407"},"notice":"GroundRules: Original legal text. Not legal advice."}