Sec. 8.02. EXCESS BENEFIT PLAN FOR POLICE OFFICERS AND FIRE FIGHTERS. The board may by rule establish and administer a separate qualified governmental excess benefit arrangement and associated trust for the arrangement in accordance with Section 415(m) of the code.
Structure Texas Statutes
Article 6243a-1. Pension System for Police Officers and Firefighters in Certain Cities
Part 8. Treatment Under Federal and State Law
Section 8.01. Qualification Under Federal Tax Law
Section 8.02. Excess Benefit Plan for Police Officers and Fire Fighters
Section 8.03. Exemption of Benefits From Judicial Process or Alienation