The city council of the City of Pineland, Texas, on behalf of said city, hereby exercises its option and elects to have the city and all of the employees of all departments now existing and those hereafter created to participate in the Texas Municipal Retirement System provided in the TMRS Act.

The city secretary is hereby directed to notify the board of trustees of the Texas Municipal Retirement System that the city has elected to participate and have the employees of the city covered in said system.

Each person less than 60 years of age (or who was less than 60 years of age when that person became an employee of the city) who becomes an employee of any participating department on or after the effective date of participation of such department shall become a member of the Texas Municipal Retirement System as a condition of his or her employment.

(d)

In accordance with the provisions of the TMRS Act, the deposits to be made to the Texas Municipal Retirement System on account of current service of the employees of the several participating departments are hereby fixed at the rate of five percent (5%) of the full earnings of each employee of said departments.

(e)

Each employee who qualifies for such credit shall be allowed “prior service credit” (as defined in Section 63.101 of the TMRS Act) at the rate of one hundred percent (100%) of the “base credit” of such member, calculated in the manner prescribed in Section 63.105 of said Act.

(f)

For each month of current service rendered to this city by each of its employees who are members of Texas Municipal Retirement System, the city will contribute to the current service annuity reserve of each such member at the time of his or her retirement, a sum that is 100% of such member’s accumulated deposits for such month of employment; and said sum shall be contributed from the city’s account in the municipality accumulation fund.

(g)

The city secretary is hereby directed to remit to the board of trustees of the Texas Municipal Retirement System, at its office in Austin, Texas, the city contributions to the system and the amounts which shall be deducted from the compensation or payroll of employees, all as required by said board under the provisions of the TMRS Act, and the said official is hereby authorized and directed to ascertain and certify officially on behalf of this city the prior service rendered to the said municipality by each of the employees of the participating departments, and the average prior service compensation received by each, and to make and execute all prior service certifications and all other reports and certifications which may be required of the city under the provisions of the TMRS Act, or in compliance with the rules and regulations of the board of trustees of the Texas Municipal Retirement System.

(h)

The City of Pineland, Texas, by its city council hereby elects to have the employees of all participating departments of said city (as above defined) participate in and be covered by the Supplemental Disability Benefits Fund of the Texas Municipal Retirement System, as provided by Sections 62.003, 64.301 through 64.404, 65.404, 65.313, and 65.408 of Title 110B, Revised Civil Statutes of Texas, 1925, as amended; and all of the benefits and obligations of participation in said fund are hereby accepted by the city as to such employees.

(i)

The city secretary is hereby directed to notify the board of trustees of the Texas Municipal Retirement System that the City of Pineland, Texas, has elected to participate and have the employees of the above mentioned departments participate in the Supplemental Disability Benefits Fund of said system.

(j)

Each person who becomes an employee of any participating department on or after the effective date of participation of such department in said fund shall as a condition of his employment be covered into the supplemental disability benefits fund of said system. The City of Pineland, Texas, may in the future refuse to add new departments or new employees to said fund, but shall never discontinue as to any members who are covered into the fund.

(k)

The city secretary is hereby directed to remit monthly to the board of trustees of the Texas Municipal Retirement System at its office in Austin, Texas, as the city’s contributions to the Supplemental Disability Benefits Fund of the Texas Municipal Retirement System, such percentage of earnings of the above-mentioned employees of said city as may be fixed by the board of trustees of the Texas Municipal Retirement System, provided that the rate of contribution to said fund shall not exceed one-half of one percent (½%) of the earnings of the employees of said city who are covered under said fund; and such official shall make for the city such reports as the board of trustees of the Texas Municipal Retirement System may prescribe.

(l)

The City of Pineland hereby elects to participate in the Supplemental Death Benefits Fund of the Texas Municipal Retirement System for the purpose of providing in-service death benefits for each of the city’s employees who are members of said system, and for the purpose of providing postretirement death benefits for annuitants whose last covered employment was as an employee of the city, in the amounts and on the terms provided for in Sections 62.004, 64.601 through 64.605, 65.314, 65.409, and 65.502 of Title 110B, Revised Civil Statutes of Texas, 1925, as amended.

(1981 Code of Ordinances Chapter 7, Section 18)

§ 9.2002 Authorization of Updated Service Credits (1988).

(a)

On the terms and conditions set out in Section 63.401 through 63.403 of Title 110B, Revised Civil Statutes of Texas, 1925, as amended, each member of the Texas Municipal Retirement System who has current service credit or prior service credit in said system in force and effect on the 1^st day of January, 1987, by reason of service in the employment of the City of Pineland, and on such date has at least thirty-six (36) months of credited service with said system, shall be and is hereby allowed “updated service credit” (as that term is defined in subsection (d) of Section 63.402 of said title) in an amount that is one hundred percent (100%) of the “base updated service credit” of the member, (calculated as provided in subsection (c) of Section 63.402 of said title). The updated service credit hereby allowed shall replace any updated service credit, prior service credit, special prior service credit or antecedent service credit previously authorized for part of the same service.

(b)

In accordance with the provisions of subsection (d) of Section 63.401 of said title, the deposits required to be made to the Texas Municipal Retirement System by employees of the several participating departments on account of current service shall be calculated from and after the date aforesaid on the full amount of such person’s earnings as an employee of the city.

(c)

Subject to approval by the board of trustees of Texas Municipal Retirement System, the updated service credits granted hereby shall be and become effective on the 1^st day of January, 1988.

(1981 Code of Ordinances Chapter 7, Section 18)

§ 9.2003 Granting Additional Benefits.

Pursuant to the provisions of Sections 62.105, 64.202(f), 64.204, 64.405, 64.406 and 64.410 of Subtitle G of Title 110B, Revised Civil Statutes of Texas, 1925, as amended by the 70^th Legislature of the State of Texas, Regular Session, which subtitle shall herein be referred to as the “TMRS Act,” the City of Pineland, Texas, adopts the following provisions affecting participation of its employees in the Texas Municipal Retirement System (which retirement system shall herein be referred to as the “system”):

(1)

Any employee of this city who is a member of the system is eligible to retire and receive a service retirement annuity, if the member has at least twenty-five (25) years of credited service in that system performed for one (1) or more municipalities that have participation dates after September 1, 1987, or have adopted a like provision under Section 64.202(f) of the TMRS Act.

(2)

If a “vested member,” as the term is defined in Section 64.204(b) of the TMRS Act, shall die before becoming eligible for service retirement and leaves surviving a lawful spouse whom the member has designated as beneficiary entitled to payment of the member’s accumulated contributions in event of the member’s death before retirement, the surviving spouse may by written notice filed with the system, elect to leave the accumulated deposits on deposit with the system subject to the terms and conditions of said Section 64.204(b). If the accumulated deposits have not been withdrawn before such time as the member, if living, would have become entitled to service retirement, the surviving spouse may elect to receive, in lieu of the accumulated deposits, an annuity payable monthly thereafter during the lifetime of the surviving spouse in such amount as would have been payable had the member lived and retired at that date under a joint and survivor annuity (Option 1) payable during the lifetime of the member and continuing thereafter during the lifetime of the surviving spouse.

(3)

At any time before payment of the first monthly benefit of an annuity, a surviving spouse to whom subsection (2) applies may, upon written application filed with the system, receive payment of the accumulated contributions standing to the account of the member in lieu of any benefits otherwise payable under this section. In the event such a surviving spouse shall die before payment of the first monthly benefit of an annuity allowed under this section, the accumulated contributions credited to the account of the member shall be paid to the estate of such spouse.

(4)

Any employee of this city who is a member of the system and who performed service for this city prior to September 1, 1987, (for which service that employee did not receive credit with the system because the employee was not at that time a member of the system due to his or her age at the date of his or her employment) is hereby granted service credit with the system for all such service (performed after the date of his or her latest employment by the city) that is prior to September 1, 1987, for which the employee has not previously received credit with the system, pursuant to Section 62.105 of the Act.

(5)

The rights, credits and benefits hereinabove authorized shall be in addition to the plan provisions heretofore adopted and in force at the effective date of this section pursuant to the TMRS Act.

(6)

Any employee of this city who is a member of the system is eligible to retire and receive a “standard occupational disability retirement annuity” under Section 64.408 of the TMRS Act or an “optional occupational disability retirement annuity” under Section 64.410 of the TMRS Act upon making application therefore upon such form and in such manner as may be prescribed by the board of trustees of the system, provided that the system’s medical board has certified to said board of trustees:

(A)

that the member is physically or mentally disabled for further performance of the duties of the member’s employment;

(B)

that the disability is likely to be permanent; and

(C)

that the member should be retired. Any annuity granted under this subsection shall be subject to the provisions of Section 64.409 of the TMRS Act.

(7)

The provisions relating to the occupational disability program as set forth in subsection (6) above are in lieu of the disability program heretofore provided for under Sections 64.301 to 64.308 of the TMRS Act.

(1981 Code of Ordinances Chapter 7, Section 18)

§ 9.2004 Authorization of Updated Service Credits (1989).

(a)

On the terms and conditions set out in Section 63.401 through 63.403 of Title 110B, Revised Civil Statutes of Texas, 1925, as amended, each member of the Texas Municipal Retirement System who has current service credit or prior service credit in said system in force and effect on the 1^st day of January, 1988, by reason of service in the employment of the City of Pineland, and on such date has at least thirty-six (36) months of credited service with said system, shall be and is hereby allowed “updated service credit” (as that term is defined in subsection (d) of Section 63.402 of said title) in an amount that is one hundred percent (100%) of the “base updated service credit” of the member, (calculated as provided in subsection (c) of Section 63.402 of said title). The updated service credit hereby allowed shall replace any updated service credit, prior service credit, special prior service credit or antecedent service credit previously authorized for part of the same service.

(b)

(c)

Subject to approval by the board of trustees of Texas Municipal Retirement System, the updated service credits granted hereby shall be and become effective on the 1^st day of January, 1989.

(1981 Code of Ordinances Chapter 7, Section 18)

§ 9.2005 Authorization of Updated Service Credits (1990).

(a)

On the terms and conditions set out in Section 63.401 through 63.403 of Title 110B, Revised Civil Statutes of Texas, 1925, as amended, each member of the Texas Municipal Retirement System who has current service credit or prior service credit in said system in force and effect on the 1^st day of January, 1989, by reason of service in the employment of the City of Pineland, and on such date has at least thirty-six (36) months of credited service with said system, shall be and is hereby allowed “updated service credit” (as that term is defined in subsection (d) of Section 63.402 of said title) in an amount that is one hundred percent (100%) of the “base updated service credit” of the member, (calculated as provided in subsection (c) of Section 63.402 of said title). The updated service credit hereby allowed shall replace any updated service credit, prior service credit, special prior service credit or antecedent service credit previously authorized for part of the same service.

(b)

(c)

Subject to approval by the board of trustees of Texas Municipal Retirement System, the updated service credits granted hereby shall be and become effective on the 1^st day of January, 1990.

(1981 Code of Ordinances Chapter 7, Section 18)

§ 9.2006 Change in City Contribution.

Effective January 1, 1990, for each month of current service thereafter rendered by each of its employees who are members of the Texas Municipal Retirement System, the city will contribute to the current service annuity reserve of each member at the time of his or her retirement, a sum that is one hundred fifty (150) percent of such member’s accumulated deposits for such month of employment; and said sum shall be contributed from the city’s account in the municipality accumulation fund.

(1981 Code of Ordinances Chapter 7, Section 18)

§ 9.2007 Authorization of Updated Service Credits (1991).

(a)

On the terms and conditions set out in Section 63.401 through 63.403 of Title 110B, Revised Civil Statutes of Texas, 1925, as amended, each member of the Texas Municipal Retirement System who has current service credit or prior service credit in said system in force and effect on the 1^st day of January, 1990, by reason of service in the employment of the City of Pineland, and on such date has at least thirty-six (36) months of credited service with said system, shall be and is hereby allowed “updated service credit” (as that term is defined in subsection (d) of Section 63.402 of said title) in an amount that is one hundred percent (100%) of the “base updated service credit” of the member, (calculated as provided in subsection (c) of Section 63.402 of said title). The updated service credit hereby allowed shall replace any updated service credit, prior service credit, special prior service credit or antecedent service credit previously authorized for part of the same service.

(b)

(c)

Subject to approval by the board of trustees of Texas Municipal Retirement System, the updated service credits granted hereby shall be and become effective on the 1^st day of January, 1991.

(1981 Code of Ordinances Chapter 7, Section 18)

§ 9.2008 Authorization of Updated Service Credits (1992).

(a)

On the terms and conditions set out in sections 853.401 through 853.404 of Subtitle G of Title 8, V.T.C.A., Government Code, as amended (hereinafter referred to as the “TMRS Act”), each member of the Texas Municipal Retirement System (hereinafter referred to as the “system”) who has current service credit or prior service credit in the system in force and effect on the 1^st day of January of the calendar year preceding such allowance, by reason of service in the employment of the City of Pineland (hereinafter called the “city”), and on such date had at least thirty-six (36) months of credited service with the system, shall be and is hereby allowed “updated service credit” (as that term is defined in subsection (d) of Section 853.402 of the TMRS Act).

(b)

The updated service credit hereby allowed and provided for shall be 100% of the “base updated service credit” of the member (calculated as provided in subsection (c) of Section 853.402 of the TMRS Act). If the city has previously adopted, or if it hereafter adopts an ordinance authorizing updated service credit for unforfeited credit for prior service or current service with any other participating municipality, the calculations and adjustments set forth in Section 853.601 of the TMRS Act shall apply to any such transferred service.

(c)

Each updated service credit allowed hereunder shall replace any updated service credit, prior service credit, special prior service credit, or antecedent service credit previously authorized for part of the same service.

(d)

In accordance with the provisions of subsection (d) of Section 853.401 of the TMRS Act, the deposits required to be made to the system by employees of the several participating department on account of current service shall be calculated from and after the effective date of this section on the full amount of such person’s compensation as an employee of the city.

(e)

The initial allowance of updated service credit hereunder shall be effective on January 1, 1992, subject to approval by the board of trustees of the system. An allowance of updated service credits shall be made hereunder on January 1 of each subsequent year until this section ceases to be in effect under subsection (e) of Section 853.404 of the TMRS Act, provided that, as to such subsequent year, the actuary for the system has made the determination set forth in subsection (d) of Section 853.404 of the TMRS Act.

(1981 Code of Ordinances Chapter 7, Section 18)

§ 9.2009 Increase in Retirement Annuities (1992).

(a)

On terms and conditions set out in Section 854.203 of the TMRS Act, the city hereby elects to allow and to provide for payment of the increases below stated in monthly benefits payable by the system to retired employees and to beneficiaries of deceased employees of the city under current service annuities and prior service annuities arising from service by such employees of the city. An annuity increased under this section replaces any annuity or increased annuity previously granted to the same person.

(b)

The amount of the annuity increase under this section is computed as the sum of the prior service and current service annuities on the effective date of retirement of the person on whose service the annuities are based, multiplied by seventy percent (70%) of the percentage change in consumer price index for all urban consumers, from December of the year immediately preceding the effective date of the person’s retirement to the December that is thirteen (13) months before the effective date of this section.

(c)

An increase in an annuity that was reduced because of an option selection is reducible in the same proportion and in the same manner that the original annuity was reduced.

(d)

If a computation hereunder does not result in an increase in the amount of an annuity, the amount of the annuity will not be changed hereunder.

(e)

The amount by which an increase under this section exceeds all previously granted increases to an annuitant is an obligation of the city and of its account in the municipality accumulation fund of the system.

(f)

The initial allowance of increase in retirement annuities hereunder shall be effective on January 1, 1992, subject to approval by the board of trustees of the system. An allowance of an increase in retirement annuities shall be made hereunder on January 1 of each subsequent year until this subsection ceases to be in effect under subsection (e) of Section 853.404 of the TMRS Act, provided that, as to such subsequent year, the actuary for the system has made the determination set forth in subsection (d) of Section 853.404 of the TMRS Act.

(1981 Code of Ordinances Chapter 7, Section 18)

§ 9.2010 Rejoining Texas Municipal Retirement System After Withdrawing Deposits.

Pursuant to Section 63.003 of Subtitle G of Title 1108, Revised Civil Statutes of Texas, 1925, as amended, the City of Pineland hereby elects to allow any member of Texas Municipal Retirement System who is an employee of this city on the 20th day of August, 1991, who has terminated a previous membership in said system by withdrawal of deposits while absent from service, but who has at least twenty-four (24) months of credited service as an employee of this city since resuming membership to deposit with the system in a lump sum the amount withdrawn, plus a withdrawal charge of five percent (5%) of such amount for each year from date of such withdrawal to date of redeposit, and thereupon such member shall be allowed credit for all service to which the member had been entitled at date of termination of the earlier membership, with like effect as if all such service had been rendered as an employee of this city, whether so rendered or not. The City of Pineland agrees to underwrite and hereby assumes the obligations arising out of the granting of all such credits, and agrees that all such obligations and reserves required to provide such credits shall be charged to this city’s account in the municipality accumulation fund. The five percent (5%) per annum withdrawal charge paid by the member shall be deposited to the credit of the city’s account in said municipality accumulation fund; and the deposits of the amount previously withdrawn by the member shall be credited to his or her individual account in the employees saving fund of the system.

(1981 Code of Ordinances Chapter 7, Section 18)

§ 9.2011 Military Service Credits.

(a)

Pursuant to Section 853.502, Subchapter F of Chapter 853, Title 8, Government Code as amended, the City of Pineland hereby elects to allow eligible members in its employment to establish credit in the Texas Municipal Retirement System for active military service performed as a member of the armed forces or armed forces reserves of the United States or an auxiliary of the armed forces or armed forces reserves. Eligible members as used herein shall be those employees meeting the criteria set forth in Sections 853.502(b) and 853.503 of said Subchapter F, and the amount and use of creditable military service shall be as further set forth in Section 853.505.

(b)

In order to establish credit for military service hereunder, a member must deposit with the Texas Municipal Retirement System (in that member’s individual account in the employees saving fund), an amount equal to the number of months for which credit is sought, multiplied by $15.00. The City of Pineland agrees that its account in the municipality accumulation fund is to be charged at the time of the member’s retirement with an amount equal to the accumulated amount paid by the member for military service credit, multiplied by the city’s current service matching ratio in effect at the date the member applies for such military service credit.

(1981 Code of Ordinances Chapter 7, Section 18)

§ 9.2012 Additional Rights (2001).

Pursuant to the provisions of Section 854.202(g) of Subtitle G of Title 8, Texas Government Code, as amended, which subtitle shall herein be referred to as the “TMRS Act,” the City of Pineland, Texas, adopts the following provisions affecting participation of its employees in the Texas Municipal Retirement System (herein referred to as the “System”):

(1)

Any employee of the city who is a member of the system is eligible to retire and receive a service retirement annuity if the member has at least 20 years of credited service in the system performed for one or more municipalities that have adopted a like provision under Section 854.202(g) of the TMRS Act.

(2)

Prior to adopting this section, the governing body of the city has: (A) prepared an actuarial analysis of member retirement annuities at 20 years of service; and (B) held a public hearing pursuant to the notice provisions of the Texas Open Meetings Act, Chapter 551, Texas Government Code.

(3)

The rights hereinabove authorized shall be in addition to the plan provisions heretofore adopted and in force at the effective date of this section pursuant to the TMRS Act.

(Ordinance 198 adopted 10/16/01)

§ 9.2013 Authorization of Restricted Prior Service Credit (2005).

(a)

On the terms and conditions set out in Sections 853.305 of Subtitle G of Title 8, Texas Government Code, as amended (hereinafter referred to as the “TMRS Act”), each member of the Texas Municipal Retirement System (hereinafter referred to as the “System”) who is now or who hereafter becomes an employee of this city shall receive restricted prior service credit for service previously performed as an employee of any of the entities described in said Section 853.305 provided that:

(1)

The person does not otherwise have credited service in the system for that service; and

(2)

The service meets the requirements of said Section 853.305.

(b)

The service credit hereby granted may be used only to satisfy length-of-service requirements for retirement eligibility, has no monetary value in computing the annuity payments allowable to the member, and may not be used in other computations, including computation of updated service credits.

(c)

A member seeking to establish restricted prior service credit under this section must take the action required under said Section 853.305 while still an employee of this city.

(d)

This section shall become effective on the first day of May, 2005.

(Ordinance 207 adopted 4/19/05)

§ 9.2014 Current Service and Prior Service Contributions.

(a)

Pursuant to Section 855.407(g) of the TMRS Act, the city hereby elects to make future normal and prior service contributions to its account in the municipal accumulation fund of the system at such combined rate of the total compensation paid by the city to employees who are members of the system, as the system’s actuary shall annually determine as the rate necessary to fund within the amortization period determined as applicable to the city under the TMRS Act the costs of all benefits which are or may become chargeable to or are to be paid out of the city’s account in said combined rate of city contributions.

(b)

The provisions of this section shall become effective on the first day of June, 2005.

(Ordinance 209 adopted –/–/05)