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Texas County & District Retirement System : ウィキペディア英語版
Texas County & District Retirement System

Created in 1967 by the Texas Legislature,〔https://www.tcdrs.org/Governance/TCDRSAct2013.pdf〕 the Texas County & District Retirement System (TCDRS) works with more than 677 county and district employers to provide retirement, disability and survivor benefits to more than 255,000 Texas public employees and retirees. The system receives no funding from the State of Texas. Each plan is funded independently by the county or district and its employees. TCDRS net assets are $24.7 billion as of Dec. 31, 2014, and paid out more than $1 billion in benefits in 2014.〔https://www.tcdrs.org/Media/Pages/Media.aspx〕
==Plan Structure==
Each county and district that participates in TCDRS maintains its own customized plan of benefits. This gives employers the flexibility and local control to select and pay for benefits based on their needs and budget. Employers review their plans annually and have the option to raise or lower benefits to control costs.
Employees save for their own retirement over the length of their careers. TCDRS benefits are based on an employee’s total savings balance, which includes interest and employer matching contributions. This structure prevents benefit manipulation—or “benefit spiking”—sometimes found in plans using final average salary benefit formulas.
Benefits are funded by each county or district and its employees. Each employer must pay 100% of its required contribution each year. This ensures the necessary money is saved and avoids pushing retirement costs onto future generations of workers.

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
ウィキペディアで「Texas County & District Retirement System」の詳細全文を読む



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