Sec. 8.01. CREATION OF PLAN. A separate, nonqualified, unfunded excess benefit plan containing the provisions of this subchapter is created outside the fund. The plan is intended to be a "qualified governmental excess benefit arrangement" within the meaning of Section 415(m) of the code.
Structure Texas Statutes
Article 6243o. Police and Fire Fighter Retirement System in Municipalities of 750,000 to 1,000,000
Article 8. Excess Benefit Plan for Fire Fighters and Police Officers
Section 8.01. Creation of Plan
Section 8.03. Excess Benefit Entitlement
Section 8.04. Manner of Administration