# Tex. Government Code § 861.006: PLAN QUALIFICATION AND DISTRIBUTIONS

> Texas · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_TX_Cgv_C861_S861.006

## Section

- **Citation:** Tex. Government Code § 861.006
- **Heading:** PLAN QUALIFICATION AND DISTRIBUTIONS
- **Jurisdiction:** Texas
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** TX Code / Code gv / Chapter 861 / Section 861.006

## Text

(a) The legislature intends that this subtitle be construed and administered in a manner so that the pension system's benefit plan will be considered a qualified plan under Section 401(a) of the Internal Revenue Code of 1986 (26 U.S.C. Section 401). The state board may adopt rules that modify the plan as necessary to meet those qualification requirements.

(b) Notwithstanding any other provision of this subtitle, all distributions under this subtitle must be made in accordance with applicable provisions of the Internal Revenue Code of 1986 and regulations adopted under that code.

(c) The state board by rule may authorize an eligible rollover distribution to be made in the form of a direct trustee-to-trustee transfer.

## Nearby sections

- [Tex. Government Code § 861.001 § 861.001. DEFINITIONS.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Cgv_C861_S861.001.md)
- [Tex. Government Code § 861.002 § 861.002. PENSION SYSTEM.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Cgv_C861_S861.002.md)
- [Tex. Government Code § 861.003 § 861.003. POWERS AND PRIVILEGES.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Cgv_C861_S861.003.md)
- [Tex. Government Code § 861.004 § 861.004. EXEMPTION FROM EXECUTION.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Cgv_C861_S861.004.md)
- [Tex. Government Code § 861.005 § 861.005. NO DIVERSION OF ASSETS.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Cgv_C861_S861.005.md)
- [Tex. Government Code § 861.006 § 861.006. PLAN QUALIFICATION AND DISTRIBUTIONS.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Cgv_C861_S861.006.md)
- [Tex. Government Code § 861.007 § 861.007. FORFEITURE NOT TO INCREASE BENEFITS.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Cgv_C861_S861.007.md)
- [Tex. Government Code § 861.008 § 861.008. IMMUNITY FROM LIABILITY.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Cgv_C861_S861.008.md)
- [Tex. Government Code § 861.009 § 861.009. VENUE.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Cgv_C861_S861.009.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_TX_Cgv_C861_S861.006. Check the current official text before relying on it. Not legal advice.