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 Texas Statutes (Last Updated: January 4, 2014)
 GOVERNMENT CODE
 Title 10. GENERAL GOVERNMENT
 Subtitle F. STATE AND LOCAL CONTRACTS AND FUND MANAGEMENT
 Chapter 2266. FINANCIAL ACCOUNTING AND REPORTING  
 Subchapter C. OTHER POSTEMPLOYMENT BENEFITS  

Sec. 2266.101. DEFINITIONS    

Latest version.

  • In this subchapter:

    (1) "Other postemployment benefits" means employee benefit programs for which coverage or eligibility extends to retired employees. The term does not include pension benefits.

    (2) "Pay-as-you-go" means benefit plan financing generally made at or about the same time and in or about the same amount as benefit payments and expenditures become due.

    (3) "State system" means:

    (A) the Employees Retirement System of Texas;

    (B) the Teacher Retirement System of Texas;

    (C) The Texas A&M University System; or

    (D) The University of Texas System.

    (4) "Substantive plan" means a plan providing other postemployment benefits approved by the governing body of the plan provider according to the laws and constitution of this state.

Added by Acts 2007, 80th Leg., R.S., Ch. 1224 , Sec. 2, eff. June 15, 2007. Renumbered from Government Code, Section 2264.101 by Acts 2009, 81st Leg., R.S., Ch. 87 , Sec. 27.001(49), eff. September 1, 2009.