In this chapter, the following words and terms shall have the
following meanings:
(1) Disability retiree--A TRS retiree receiving a disability
annuity payment under Subchapter D of Chapter 824, Government Code.
(2) EAR--Employment after retirement.
(3) Employer--Any employer required to report the employment
of active members or TRS retirees to TRS in accordance with Subtitle
C of Title 8 of the Government Code.
(4) Employer surcharge--the return-to-work employer
pension surcharge described under Section §31.3 of this title
(relating to Return-to-Work Employer Pension Surcharge) and Government
Code §825.4092.
(5) Employment--Any work arrangement between a Texas
public educational institution and a TRS retiree that qualifies as
employment under Government Code §824.601, including any work
by a TRS retiree who is:
(A) employed by a third-party entity unless the retiree
does not perform duties or provide services on behalf of or for the
benefit of the institution; or
(B) performing duties or providing services for or
on behalf of the institution in the first 12 full, consecutive calendar
months after the retiree's effective date of retirement that an employee
of the institution would otherwise perform or provide, and:
(i) waiving, deferring, or foregoing compensation for
the services or duties;
(ii) performing the duties or providing the services
as an independent contractor; or
(iii) serving as a volunteer without compensation and
performing the same duties or providing the same services for the
institution that the retiree performed or provided immediately before
retiring and the retiree has an agreement to perform those duties
or provide those services after the first 12 full, consecutive calendar
months after the retiree's effective date of retirement.
(6) Report month--the calendar month to which a monthly
certified statement under §31.2 of this title (relating to Monthly
Certified Statement) applies, rather than the month in which it is
submitted to TRS.
(7) Retiree--a service retiree or disability retiree.
(8) School year--For purposes of employment after retirement,
a twelve-month period beginning on September 1 and ending on August
31 of the calendar year.
(9) Service retiree--a retiree receiving a service
annuity payment under Subchapter C of Chapter 824, Government Code.
(10) Third-party entity--an entity retained by a Texas
public educational institution to provide personnel to the institution
who perform duties or provide services that employees of that institution
would otherwise perform or provide.
(11) TRS--the Teacher Retirement System of Texas.
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