COMMISSIONERS' COURT AGENDA REQUEST
PLEASE FURNISH ONE ORIGINAL AND NINE COPIES OF THIS REQUEST AND DOCUMENT'S To RF
REVIEWED BY THE COURT.
MADE BY: BARBARA NEMEC
MEETING DATE:
AUG. 13, 2001
OFFICE: TRr~sus~~
TIME PREFERRED: 11:00
SUBJECT: (PLEASE BE SPECIFIC) CONSIDER AND DISCUSS 2002 PLAN OPTIONS.
EXECUTIVE SESSION REQUESTED: (PLEASE STATE REASON)
NAME OF PERSON ADDRESSING THE COURT:
EST11~(ATED LENGTH OF PRESENTATION:
IF PERSONNEL MATTER -NAME OF EMPLOYEE:
CHUCK WATERS
30 MIN
Time for submitting this request for Court to assure that the matter is posted in accordance with Title 5, Chapter
551 and 552, Government Code, is as follows:
Meeting scheduled for Mondays:
THIS REQUEST RECEIVED BY:
THIS REQUEST RECEIVED ON:

All Agenda Requests will be screened by the County Judge's Office to determine ~' adequate information has beed
prepared for the Court's formal consideration and action at time of Court Meetings. Your cooperation w~71 be
appreciated and contnbute towards you request being addressed at the earliest opportunity. See Agenda Request Rules
Adopted by Commissioners' Court.
5:00 P.M. previous Tuesday.
NO PLAN CHANGE NOTICE AND RATE ACKNOWLEDGMENT
VARIABLE-RATE (ADCR) PLAN
Kerr County 232
Subdivision Name Subdivision Number
Submit this form only if you are making no benefit changes in your plan for 2002.
(Even if you are making no benefit changes, your required employer contribution rate may change.) If
your subdivision is adopting any new option, right or benefit, you must submit the appropriate order or
resolution.
My subdivision chooses to make no plan changes for 2002. I understand that our
employee and employer contribution rates will be:
Employee Deposit Rate for 2002: 7.00%
Employer Contribution Rate for 2002: 7.52%
Only the chair of the governing board or the official TCDRS correspondent may sign this form.
Name of Authorized Signer Title
Authorized Signature Date
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Worksheet for Calculating the Total Employer Contribution Rate
Exhibit-A Base Calculated Emplover Contribution Rate
Corresponding Plan Rate on Line 7 of Exhibft A ..................................
PLUS +
Optional Benefit Rates
Lines 1517 on Exhibit A:
8-year vesting and retirement age at 60 .....................................
Rule of 75 ...........................................................................
Partial Lump-sum at Service Retirement .....................................
From Supplemental Rate Information:
Retirement at any age with 20 years of service ............................
Optional Cost-of-Living (COLA) Annuity Increases•
Rates appear on Lines 19 and 21 of Exhibit A. Note: only one of the optional
Increases in ExisSng Annuities maybe selected
Increases as a % of CPI (CPI-Based Increase) ...................................
OR:
Increases as a % of Total Annuity (Flat-Rate Increase) .....................
Special Studies:
Must have received an actuarial study and supplemental Exhibit A describing the
employer rates of granting these options. p you have not obtained such a study as a
prerequisite to this option, please contact TCORS before the deadline bebw.
Pre-Membership Credit (contact rcDRSby September 1 2001) ............................
Rates

%




E UALS =
Calculated Emplover Contribution Rate
13enefrts that produce a total calculated employer contribution rate greater than the
rate that appears on Footnote 3 of ExhibitA cannot be adopted unless the employer
waives the statutory maximum rate (11 %J.
Total Calculated Employer Contribution Rate ...................... %
Optional Elected Rate
Please note that your subdivision can adopt an employer contribution rate that
exceeds the total calculated employer contribution cafe above, but that elected rate
shall remain iri effect for each subsequent year until rescinded by your
Commissioners Court or governing board. However, if the total required employer
contribution rate determined by the actuary exceeds the elected rate, the subdivision
must pay the higher required rate for that year. The elected rate has a limit of two
decimal places (for example, 9.98 %)
Employer Elected Contribution Rate .................................... %
TCDRS ' PO Box 2034 Austin TX 78768 ' (800) 823-7782 or (5f2) 328-8889 'Fax (512) 328-8887' PlanAdmin~tcdrs.org

ORDER AMENDING THE PREVIOUSLY ADOPTED ANNUALLY DETERMINED CONTRIBUTION RATE
PLAN (County) -Revised 2001
SUBDIVISION #
PART ONE: FORM OF MINUTES FOR ADOPTION OF ORDER
THE STATE OF TEXAS
day of 2001, the Commissioner's Court of
_ County, Texas ("the County") was convened in
session with the following members present:
COUNTY OF
On this the
Commissioner, Precinct #2
Commissioner, Precinct #3
Commissioner, Precinct #4
Mr./Ms.
County Judge
Commissioner, Precinct #1
County Clerk
moved that the order, (Exhibit One of these minutes), be
adopted by the District. The motion was seconded by Mr./Ms.
adopted with the following members voting AYE:
and was
and and the following
members voting NO: ,and
ORDER AMENDING THE PREVIOUSLY ADOPTED ANNUALLY DETERMINED CONTRIBUTION RATE
Please Make Sure To /rldude Part One and Part Three (Form of Mnu t~and Clerk's CertiNca6on) With This Order
PART TWO: FORM OF ORDER TO BE ADOPTED AND INCLUDED IN MINUTES
EXHIBIT ONE
COMMISSIONERS COURT ORDER AMENDING THE ANNUALLY DETERMINED
CONTRIBUTION RATE PLAN AND MAKING PLAN SELECTIONS THEREUNDER
(Subchapter H, Chapter 844)
WHEREAS, the County is a participating subdivision in the Texas County and District Retirement
System (hereafter "System") under Subtitle F, Title 8, Government Code (hereafter `"I'CDRS Act"); and
WHEREAS, the County previously adopted the Annually Determined Contribution Rate plan
under Subchapter H, Chapter 844 of the TCDRS Act and made certain elecfions and selections
authorized by said Act; and
WHEREAS, the Commissioners Court fmds it to be in the public interest to amend or add to the
selections previously made by the County; now, therefore, be it ORDERED, That;
I• EMPLOYEE DEPOSIT RATE
For each payroll period from and after January 1, 2002, member deposits of each eligible County
employee shall be made to the System at the rate of
deposits shall be certified by the subdivision corresponde anosmittedct the System for deposih
to the individual employee account.
11. CURRENT SERVICE CREDIT PERCENTAGE
For county service performed on and after January 1, 2002 each member shall receive multiple
matching credit, which, when added to the rate used to determine the current service credit allowable
under Section 843.403, will total %2 of the member's deposits. Current service
credit for periods ending prior to January 1, 2002, shall be the greater of the rate in effect on December
31, 2001, or the rate to take effect January 1, 2002.
III. PRIOR SERVICE CREDIT PERCENTAGE
Allocated (special) prior service credits
granted to any member by the County and in effect on
December 31, 2001, shall be recomputed at
--__°l03 of the maximum (special) prior service
credit of each member affected.
t 4%, 5%, 6% or7°k, unless a lower percentage is required under Section a44.703(h) of the TCDRS Act.
2 The percentage may be 700°/,, 125%, 750%, 175%, 200%, 225% or 250% or the percentage currently in effect.
9 Must be a multiple of 5%; may he the same as, but not less than the percentage previously adopted
Effective January 1, 2002, in accordance with Section 844.704 of the TCDRS Act, the County adopts
the following additional rights, credits and benefits° (To adopt any of the optional rights, credits and
benefits described in this section, the Countv .IudQe must initial in the space preceding each option
selected):
Increase in E~sting Annuities (CPI-Based Increase) under Sec. 844.208 at the rate of %
The percentage rate may be 30%, 4045, 50%, 60%, 70% or 80% of the change in the Consumer
Price Index (CP!). Please refer to lines I8-19 of your Exhibit A far Year 2002 for more
information about cost-of-living increase options and their associated additional employer rates.
Increase in ETdsting Annuities (Flat-Rate Increase) under Sec. 844.209 at the rate of %
The percentage rate must be an integer (e.g., 1%, 2%, 3%, etc.). Please refer to lines 20-2I of
your Exhibit A for Year 2002 for more information about cost-of-living increase options and
their associated additional employer rates.
NOTE: ONLY ONE OF THE ABOVE OPTIONAL INCREASES IN EXISTING ANNU/T/ES MAYBE SELECTED UNDER THIS ORDER
Optional Benefit Eligibility Plan Two (8-year/Age 60 Retirement Eligibility) under Sec. 844.210
8-year service eligibility requirement for vesting, service and disability retirement. Please refer to line IS
of your Exhibit A for Year 2002 to determine the additional employer rate for adopting 8-year vesting.
Optional Benefit Eligibility Plan Three (Rule of 75 Retirement Eligibility) under Sec. 844.211
A member shall have the right to retire and receive a service retirement annuity when the years of such
credited service added to his or her years of attained age equals or exceeds seventy-five (75). Please refer to
line 16 of your Exhibit A for Year 2002 to determine the additional employer rate for adopting the rule of 75.
Optional Benefit Eligibility Plan Four (20-Year/Any Age Retirement Eligibility) under Sec. 844.212
A member shall have the right to retire and receive a service retirement annuity when the years of such credited
service equals or exceeds twenty (20). Please refer to the supplemental rate information (available from TCDRS
upon request) to determine the additional employer rate for adopting 20-year retirement eligibility at any age.
Reinstatement (Buy-Back) of Previously Forfeited Service Credit under Sec. 843.003
You must have received an actuarial study describing the potential employer costs for granting
this credit. If you have not obtained such a study as a prerequisite to selecring this option, please
contact TCDRS before October 1".
Credited Service for Qualified Military Service (10-Year Requirement) under Sec. 843.601(c)
Please do not initial this option if your subdivision has previously authorized this credit.
Credited Service for Qualified Military Service (8-Year Requirement) under Sec. 843.601(g)
Please do not initial this option if your subdivision has previously authorized this credit.
Pre-Membership Service Credit under Sec. 843.204
You must have received an actuarial study and supplemental
Exhibit A describing the additional employer rates for granting this
credit. /f you have not obtained such a study as a prerequisite to
selecting this option, please contact TCDRS before Sept I'".
Partial Lump-Sum Distribution on Service Retirement under Sec. 844.009
Please do not initial this option if your subdivision has previously authorized this
option. Please refer to line 17 of your Exhibit A for Year 2002 to determine the
additional employer rate for adopting the Partial Lump-Sum Distribution option.
a An explanation of all plan options can be found in the instructions or by contacting TCDRS.
IV. SELECTION AND ADOPTION OF OTHER OPTIONAL CREDITS AND BENEFITS
V. EMPLOYER CONTRIBUTION RATE
The County hereby undertakes to make monthly normal contributions and prior service contributions
to the System at an employer contribution rate that equals or exceeds the total calculated employer
contribution rate (i.e., the calculated employer contribution rate plus the rates for any optional rights,
benefits and credits elected in Section IV) determined from year to year by the actuary of the System,
and approved by the Boazd of Trustees of the System as provided by Subchapter H of Chapter 844.
Such employer contribution rate (which does not include the rate for "picked-up" contributions under
Section 845.403(1) and the rate, if any, for contributions to the Supplemental Death Benefits Fund
under Section 845.406) shall not exceed the lesser of the actuarially determined limit established for
the County (see footnote 3 of Exhibit A) or the statutory maximum employer contribution rate
prescribed by Section 844.703(c) (currently 11 percent) unless this Commissioners Court elects to
waive that statutory limit. Any waiver of the statutory maximum rate made in accordance with Section
844.703(c) shall remain in effect until January 1 of the yeaz following the yeaz in which the
Commissioners Court repeals the waiver. An emplover contribution rate adopted by the
Commissioners Court that exceeds the total calculated em to er contribution rate shall remain in effect
for each subseouent veaz until rescinded by the Commissioners Court For the 2002 year, the
County shall make subdivision contributions to the System at the total employer rnntribution
rate of %5
s The employer ibmribution rate should equal either (a) or (b):
(a) the Cak:utated Employer CoMdbution Rate shown on Line 7 of the Exhibit A, plus the sum of:
1) the rate for the cost-0f-living annuity increase antler Section 844208 (Line 19, Exhibit A) w under Section 844.209 (Line 21,
Exhibit A), if authorized; plus
2) the rate for 8-year vesting and retirement eligibility at age 60, if authodzetl (Line 75, Exhibit A); plus
3) the rate for "Rule of 75" early retirement eligibility, if authorized (Line 16, Exhibit A); plus
4) the rate for "Partial Lump-Sum Distrilxrtion" option,rf authorized (Line 17, Exhibit A); plus
5) the rate for "Pre-Membership" credit, if authorized (refer to the Supplements/ Exhibit A); plus
6) the rate for 20-year retirement eligibility at any age, if authorized (supplemental rate information available from TCDRS upon
request)
OR
(b) any percerrtage rete (e.g., 4%, 4.50%, 7%, B%, f1.75%, 9.90%, 10^/,, 11'x) That is equal to or greater than the rate computed in
accordance with the instructions set out in (a) immediately above. The County may elect to contribute at a total calculated
employer contribution rate in excess of 11% (as determined by the actuary) or at an elected rate in excess of 11% onlyrf the
County waives the statutory maximum employer contribution rate IimR in accordance with section 844.703(c). The waiver of the
statutory maximum employer contribution rate remains in effect until revoked by the Commissioners Court. If the County elects to
contribute at a rate above the required rate, that elected rate will remain in effect unless changed by subsequent Commissioners
Court order. However, if the total calculated employer conVibutlon rate exceeds the elected rate in a subsequent year, the County
must pay at the higher calculated employer contribution rate.
ELECTION TO WAIVE THE LIMIT ON EMPLOYER CONTRIBUTIONS
Please note that the County Judge MIDST sign the following election, but ONLY IF:
1. The Commissioners Court adopts an employer contribution rate in excess of 11% (See
Footnote 5); or
2. The Commissioners Court adopts optional rights, credits or benefits that produce an
employer contribution rate in excess of the actuazially determined limit established for
the County (See Footnote 3 of Exhibit A for Plan Year 2002.)
Effective January 1, 2002, the Commissioners Court elects to waive the statutory maximum
employer contribution rate limit as prescribed by Section 844.703(c).6
Signature, County Jutlge
VI. OTHER PARTICIPATION PROVISIONS CONTINUED
Except as modified by this order, the orders previously adopted by the Commissioners Court relating
to participation in the System and in effect on December 31, 2001, aze continued in effect.
s Information regarding the waiver of the stahrtory maximum employer contribution rate can be found in the instructions or by contacting
TCDRS.
PART THREE: CLERK'S CERTIFICATION
I,
Clerk of
County
and ex-officio Clerk of the Commissioners Court, do hereby certify that the foregoing is a full, true and
correct copy of: Commissioners Court Order Amending the Annually Determined Contribntion Rate
Plan and Making Plan Selections Thereunder, and of the official minutes pertaining to its
adoption, as the same appear of record in the official minutes of the Commissioners Court of the
County.
SEAL Given under my hand and seal of office this day
of .2000.
Cowry Clerk and Ex-06~cio Clerk of the Commissioner Court
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Texas County and District Retirement System
Subdivision Statistics
232 -Kerr County
Year	Withdrawals as	Annual Covered	Contributing	Annuitants	Average	Average
	%of Beginning	Payroll	Members		Length of	Age
	ESF				Service	
1970			0	0	0.00	0.00
1971	26.54	253,165.71	0	0	0.00	0.00
1972	13.64	273,578.57	0	0	0.00	0.00
1973	14.13	299,402.14	0	0	0.00	0.00
1974	11.52	377,640.00	0	0	0.00	0.00
1975	8.15	399,889.29	0	0	0.00	0.00
1976	1.56	457,812.14	0	0	0.00	0.00
1977	11.57	508,030.00	0	0	0.00	0.00
1978	5.55	608,000.71	0	0	0.00	0.00
1979	4.63	705,330.00	0	0	0.00	0.00
1980	6.21	811,393.86	0	0	0.00	0.00
1981	10.64	903,322.43	0	0	0.00	0.00
1982	10.39	1,072,163.29	92	19	5.85	43.10
1983	12.53	1,192, 978.71	100	22	5.70	41.90
1984	9.25	1,378,305.86	113	24	5.38	41.20
1985	11.42	1,715,133.71	124	25	5.31	41.00
1986	8.65	2,051,317.00	135	28	5.16	41.50
1987	7.84	2,207,500.43	145	28	5.39	41.30
1988	5.68	2,408,120.57	146	36	4.91	40.40
1989	9.54	2,570,452.29	158	36	4.98	40.70
1990	10.44	2,705,740.43	157	37	5.22	40.60
1991	9.39	3,047,316.00	173	39	5.13	40.74
1992	2.99	3,250,079.57	173	41	5.67	40.20
1993	5.79	3,411,593.71	172	41	6.08	41.50
1994	5.77	3,635,631.00	181	41	6.05	41.50
1995	4.61	3,922,654.00	189	41	6.53	42.40
1996	5.96	4,111,334.29	194	40	6.69	42.60
1997	4.49	4,619,160.14	223	46	5.59	41.50
1998	4.20	5,297,712.14	245	48	6.08	42.00
1999	5.58	5,632,340.00	243	53	6.39	42.69
2000	2.99	6,242,585.71	266	55	6.59	42.86
1
Texas County and District Retirement System
Subdivision Plan History
Kerr County
Status: Active
Participation Date: October 1970
Employee Employer
Deposit Deposit
Date Rate Ra[e
Allocated
Prior
Service Currant
Credit Service
Peroentage Matching COLA
	Years of	
Alternative	Service	Retirement
Annuity	for	Eligibility by
Increase	Retirement	meeting
Percentage	at Age 60	Rule of
10/01 /1970	7.00 %	7.00%	45%	100 %	12
01/01/1971	7.00%	7.00%	45%	100%	12
01!01/1972	7.00%	7.00%	45%	100%	12
01/01/1973	7.00%	7.00%	45%	100%	12
01/01/1974	7.00%	7.00%	45%	100%	12
01/01/1975	7.00%	7.00%	65%	100%	12
01/01/1976	7.00%	7.00%	65%	100%	12
01/01/1977	7.00%	7.00%	65%	100%	12
01/01/1978	7.00%	7.00%	65%	100%	12
01/01/1979	7.00%	7.00%	100%	100%	12
01/01/1980	7.00%	7.00%	100%	100%	12
01/01/1981	7.00%	7.00%	100%	100%	12
01/01/1982	7.00%	7.00%	100%	100%	12
01/01/1983	7.00%	7.00%	120%	140%	12
01/01/1984	7.00%	7.00%	120%	140%	12
01/01/1985	7.00%	7.00%	120%	140%	12
01/01/1986	7.00%	7.00%	120%	140%	10
01/01/1987	7.00%	7.00%	145%	190%	10
01/01/1988	7.00%	7.00%	145%	190%	10
01/01/1989	7.00%	7.00%	145%	190%	10
01/01/1990	7.00%	7.00%	145%	190%	10
ovovtssl	zoa%	7.oa%	1as%	1so%	10
01/01/1992	7.00%	7.00%	145%	190%	10
01/01/1993	7.00%	7.00%	145%	190%	10
01/01/1994	7.00%	7.00%	145%	190%	10
01/01/1995	7.00%	7.00%	145%	190%	10
01/01/1996	7.00%	7.54%	145%	190°O/a	8
01/01/1997	7.00%	7.79%	145%	190%	8
01/01/1998	7.00%	7.55%	145%	190%	8
01/01/1999	7.00%	7.84%	145%	190%	8
01/01/2000	7.00%	7.71%	145%	190%	8
01/01/2001	7.00%	7.62%	145%	190%	8
TCDRS Subdivision Number 232
Report Name: Subdivision Plan His[ory.rpt
80
80
80
80
80
ao
80
80
80
80
75
75
75
75
75
75
SADB Buy
VSDB Years Back
Yes
Yes
Yes
Yes
4
4
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