Texas Register, Volume 30, Number 43, Pages 6973-7094, October 28, 2005 Page: 7,009
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(v) standing or flooded standing agricultural crops
where grain is inadvertently scattered solely as a result of a hunter en-
tering or exiting a hunting area, placing decoys, or retrieving downed
birds.
(B) the taking of any migratory game bird, except wa-
terfowl, coots and cranes, on or over lands or areas that are not other-
wise baited areas, and where grain or other feed has been distributed or
scattered solely as the result of manipulation of an agricultural crop or
other feed on the land where grown, or solely as the result of a normal
agricultural operation.
(d) No person may possess shotgun shells containing any shot
material, or loose shot for muzzleloading firearms, other than nontoxic
shot approved as lawful for the hunting of waterfowl by the U.S. Fish
and Wildlife Service, while hunting waterfowl anywhere in Texas, in-
cluding the shooting of privately owned banded pen-reared mallards
on licensed private bird hunting areas.
(e) Except for migratory birds processed at a cold storage or
processing facility, or doves, one fully-feathered wing or the head must
remain attached on dressed migratory game birds while the birds are
being transported between the place where taken and the personal res-
idence of the possessor.
(f) No person may place or direct the placement of bait on or
adjacent to an area for the purpose of causing, inducing, or allowing
any person to take or attempt to take any migratory game bird by the
aid of baiting on or over the baited area.
This agency hereby certifies that the proposal has been reviewed
by legal counsel and found to be within the agency's legal author-
ity to adopt.
Filed with the Office of the Secretary of State on October 17,
2005.
TRD-200504638
Ann Bright
General Counsel
Texas Parks and Wildlife Department
Earliest possible date of adoption: November 27, 2005
For further information, please call: (512) 389-4775
TITLE 34. PUBLIC FINANCE
PART 5. TEXAS COUNTY AND
DISTRICT RETIREMENT SYSTEM
CHAPTER 103. CALCULATIONS OR TYPES
OF BENEFITS
34 TAC 103.8
The Texas County and District Retirement System proposes an
amendment to 103.8, concerning the manner of paying retire-
ment annuities with respect to retirees whose benefits are sub-
ject to the limitations of 415(b) of the Internal Revenue Code.
The proposed amendment sets forth the method of distribution
to be used depending on whether the annuitant is a participant in
the Texas County and District Retirement System Qualified Re-
placement Benefit Arrangement.
Tom Harrison, Deputy Director and General Counsel of the Texas
County and District Retirement System has determined that forthe first five-year period the rule is in effect there will be no fiscal
implications for state or local government as a result of enforcing
or administering the rule.
Mr. Harrison has also determined that for each year of the first
five years the rule is in effect the public benefit anticipated as
a result of administering the rule will be the certainty that the
annual retirement benefit payable with respect to a retiree will
be the full annual benefit accrued by the retiree not exceeding
the limitations of IRC 415(b). There will be no costs to small
businesses. There are no anticipated economic costs to persons
who are required to comply with the rule as proposed.
Comments on the proposed amendment may be submitted to
Tom Harrison, Deputy Director and General Counsel, Texas
County and District Retirement System, P.O. Box 2034, Austin,
TX 78768-2034.
The amendment is proposed under the Government Code
845.102 which provides the board of trustees of the Texas
County and District Retirement System with the authority to
adopt rules necessary or desirable for efficient administration of
the system, and under 845.504 which authorizes the board to
adopt rules for the establishment of an excess benefit program
under 415(m) of the Internal Revenue Code.
The Government Code, 845.504 is the basis for the proposed
amendment.
103.8. Limits[Limit] on Payments During the Limitation Year
(a) The limitation year used by the retirement system for de-
termining the maximum annual benefit which may be paid under [See-
tioen] 415(b) of the Internal Revenue Code of 1986 is the calendar
year. Notwithstanding anything to the contrary, the system will make
no payments of a retirement annuity with respect to a retiree in excess
of the annual limit as determined in accordance with 415(b) of the
Internal Revenue Code and the regulations thereunder.
(b) If the benefit recipient is not a participant in the Texas
County and District Retirement System Qualified Replacement Benefit
Arrangement (34 TAC 113.1, et seq), the [The] maximum monthly
amount of the retirement annuity payable with respect to the retiree
during the limitation year shall be the lesser of:
(1) the amount determined under the provisions of Chapter
844, [the] Government Code, without regard to [Chapter 844 (exelud-
ing] the limitations of 844.008[)]; or
(2) the amount determined by dividing the annual limit
for the limitation year [(as] determined in accordance with [Seetien]
415(b) of the Internal Revenue Code[)] by the number of monthly
payments scheduled to be paid with respect to the retiree during the
limitation year.
(c) If the benefit recipient is a participant in the Texas County
and District Retirement System Qualified Replacement Benefit Ar-
rangement, the maximum monthly amount of the retirement annuity
payable with respect to the retiree shall be the amount determined un-
der the provisions of Chapter 844, Government Code, without regard
to the limitations of 844.008. The system shall cease making monthly
payments of the retirement annuity payable with respect to the retiree
at that time during the limitation year that the total of payments made
with respect to such limitation year equals the maximum annual ben-
efit payable in accordance with IRC 415(b).
(d) In no event shall the total amount paid during the limitation
year be less than the lesser of that amount payable with respect to the
retiree as determined under the provisions of Chapter 844, GovernmentPROPOSED RULES October 28, 2005 30 TexReg 7009
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Texas. Secretary of State. Texas Register, Volume 30, Number 43, Pages 6973-7094, October 28, 2005, periodical, October 28, 2005; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth97316/m1/36/?q=%22%22~1&rotate=270: accessed July 16, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu.; crediting UNT Libraries Government Documents Department.