Texas Municipal Retirement System
Texas Municipal Retirement System
Texas Municipal Retirement System


Texas Municipal Retirement System
Texas Municipal Retirement System
Over fifty years of retirement security for municipal employees
 
This summary is an informal presentation of the TMRS Act and related law, and if any specific questions of fact or law should arise, the statutes will govern.

Service Retirement

Retirement Eligibility
How Your Benefit is Calculated
Retirement Benefit Payment Options
Marriage After Retirement
Accounts Under $10,000
Partial Lump Sum Distribution
Annuity Increases
Extra Payments (Distributive Benefit)
Limitations on Benefits
Employment After Retirement

Retirement Eligibility

When you have the necessary service credit and you meet the age requirements, you may retire and receive a monthly payment for the rest of your life.

In most TMRS cities, you can retire if:

  • You are at least 60 years of age and have at least five years of service credit with TMRS (some cities require 10 years of service at age 60); or
  • You have at least 20 or 25 years of service credit with TMRS, regardless of your age, depending upon which option your city has selected.

Q: I've worked for two TMRS cities -- one with "20 years at any age retirement" and one with "25 years at any age retirement." How can I tell when I'm eligible to retire?
A: If you have at least 20 years of service credit, all with a "20 year" city, you are eligible to retire. Even if you leave the "20 year" city and go to work for a "25 year" city, you are still eligible to retire in TMRS.

If you do not have at least 20 years of service credit with a "20 year" city and must combine service credit from "20 year" and "25 year" cities, you must have 25 years of service credit to become eligible to retire.

If you have service in more than one TMRS city and wish to know more about retirement eligibility, please call TMRS.

NOTE: Once you are eligible to retire in TMRS, you remain eligible to retire, even if you go to work in another TMRS city with a higher eligibility requirement. You must meet the higher eligibility requirement only when you combine service from multiple TMRS cities.

Q: Since TMRS grants interest to my member account once per year, at the end of the year, should I wait until then to retire?
A: TMRS prorates interest in the year of your retirement only. This means if you retire in July, you will receive interest on your member account from January through July of that year. The prorated interest you receive is based on the interest rate determined by the TMRS Board of Trustees for the prior year.

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How Your Service Retirement Benefit is Calculated

The amount of your monthly retirement benefit is based upon:

  • Your total member deposits plus interest;
  • City matching funds and other credits granted;
  • Your remaining life expectancy at retirement;
  • Your beneficiary's life expectancy (if you select a payment option that pays a lifetime benefit to a survivor);
  • The future interest rate assumption as set by law; and
  • The TMRS monthly payment plan you choose.

IMPORTANT:
The only way you can receive the city's matching funds to your member deposits and interest is to retire and choose a monthly payment plan. The city's matching funds cannot be paid to you in a lump sum payment; they can only be paid out through a monthly benefit. (See this page for Accounts with $10,000 or Less.)

City matching funds are the funds your city contributes toward your benefit. Each city sets a rate at 1 to 1; 1-1/2 to 1; or 2 to 1 and matches your monthly deposits and interest at that rate for your retirement.

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Retirement Benefit Payment Options

When you retire, you will be asked to choose a monthly payment plan. Your choice of the "best" payment plan for you and your beneficiary should be based on your own situation at the time of retirement.

Your choice of a retirement option is a very important decision. Once you have retired and begun to receive monthly payments, you cannot change your retirement option (except as described here.)

If you are married at the time you apply for retirement and you designate a person other than your spouse as beneficiary, or you choose your spouse but select a retirement plan other than one that pays a lifetime survivor benefit, your spouse must consent to the selection in writing.

The TMRS monthly payment plans are:

Retiree Life Only:
A benefit paid only for the life of the retired member with no provision for a survivor benefit.

Or, one of six monthly payment plans that can provide benefits to a survivor, including the following.

Survivor Lifetime Options

Three Survivor Lifetime Options pay a lifetime benefit to the retired member and, if the retiree dies before the beneficiary, a lifetime benefit to the survivor:

  • Retiree Life - 100% Survivor Benefit: A benefit payable for the life of the retired member, and a lifetime benefit payable to a designated survivor equal to 100% of the retiree's benefit payable on the retiree's death;
  • Retiree Life - 75% Survivor Benefit: A benefit payable for the life of the retired member, and a lifetime benefit payable to a designated survivor equal to 75% of the retiree's benefit payable on the retiree's death; or
  • Retiree Life - 50% Survivor Benefit: A benefit payable for the life of the retired member, and a lifetime benefit payable to a designated survivor equal to 50% of the retiree's benefit payable on the retiree's death;
All three options that provide a lifetime survivor benefit include a "pop-up" feature. If the designated beneficiary dies before the retiree, the retiree's benefit will "pop-up" to an amount based on the Retiree Life Only benefit.

Guaranteed Term Options

Three Guaranteed Term Options pay a lifetime benefit to the retired member and guarantee a fixed number of payments from the retirement date if the retiree dies before the guaranteed term of payments.

  • Retiree Life - Five Years Guaranteed: A benefit payable for the life of the retired member, with at least 60 payments guaranteed if the retiree dies before the designated survivor;
  • Retiree Life - 10 Years Guaranteed: A benefit payable for the life of the retired member, with at least 120 payments guaranteed if the retiree dies before the designated survivor; or
  • Retiree Life - 15 Years Guaranteed: A benefit payable for the life of the retired member, with at least 180 payments guaranteed if the retiree dies before the designated survivor.

    The guaranteed term of payments begins with the first payment received by the retiring member. A member will receive benefits for his or her entire life, but if the member dies before the guaranteed term is reached, payments will only be made to the member's beneficiary for the remaining period of the guaranteed term.

    For example, a member choosing the five-year guaranteed term retires and begins receiving monthly payments. After two years, the retired member dies. Payments will continue to the beneficiary for the remainder of the five-year term - three years in this case - then cease.

    Q: How much money will I receive as a retiree?
    A: At any time, you can ask for a retirement estimate on-line or call the TMRS Phone Center, (800) 924-8677. TMRS will mail you an estimate immediately.
    Q: Is my first retirement monthly payment Direct Deposited?
    A: Your first monthly payment is mailed to you as a check. Every payment after that is Direct Deposited to your bank or credit union.
    Q: When are Direct Deposits made?
    A: Direct Deposits of retirement benefits are made on the last business day of each month, unless you have changed your bank or credit union. In those cases, TMRS mails the first check following the change to your home address. TMRS also sends a test payment through the Direct Deposit system to be certain everything works correctly.

    You can see a yearly schedule of Direct Deposit payment dates here or receive one by calling (800) 924-8677.

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    Marriage After Retirement

    If you marry after retirement, you may be eligible to change your payment plan to provide a survivor benefit for your new spouse. To be eligible for this change, you must have chosen the Retiree Life Only option or a Guaranteed Term option at retirement and married after retirement. Or, if you retired under a Survivor Lifetime option, but your original beneficiary died and you remarried after retirement, you may also make this change. You have a period of one year following the date of your marriage to notify TMRS that you wish to make a change of your retirement option to provide a survivor benefit. This change can be made only one time.

    Note that changing your option does not increase the total benefit you and your survivor will receive. Depending on your circumstances, the option you choose, and the age of your beneficiary, the monthly benefit you receive may be reduced to pay the cost of the additional survivor benefit. If you marry after retirement and wish to consider making this change, contact TMRS.

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    Accounts with $10,000 or Less

    If your member deposits, interest, the city's matching funds, and other credits in your account total $10,000 or less on your effective date of retirement, you will receive that amount in a lump sum at the time you retire. Rather than receive a very small payment each month, you will receive all your funds at one time.

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    Partial Lump Sum Distribution

    You may choose to receive a partial lump sum payment from your member account when you retire.

    The lump sum payment is equal to the monthly payment of your Retiree Life Only option multiplied by your choice of 12, 24, or 36 and cannot exceed 75% of your member deposits and interest. This lump sum payment is then deducted from the total amount used to calculate your monthly retirement payment, and a new reduced monthly payment is determined.

    The Partial Lump Sum Distribution is subject to income tax and possibly an additional 10% tax penalty at the time of payment. You can roll over the partial lump sum payment into an IRA or other qualified plan, such as a 457, 403(b), or others, to continue to defer any income tax payments. For information on taxes, please see this page.

    Q: Are the city's matching funds included BEFORE my Partial Lump Sum Distribution is determined?
    A: Yes. Your city's matching funds, member deposits, interest, and other credits are all used to calculate a monthly retirement benefit from which your Partial Lump Sum Distribution is determined.

    NOTE:
    It is your choice whether or not you receive a TMRS Partial Lump Sum Distribution.

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    Annuity Increases

    After you retire, your city may choose to grant you an increase (when the cost of living increases) to protect your benefit from the effects of inflation.

    Your retirement benefit payments may be increased by a maximum percentage of 70% of the Consumer Price Index (CPI) increase. The cost of living change is measured from the December before your retirement through the December that is 13 months prior to the effective date of the CPI increase. The calculated increase will be applied to your original monthly retirement payment.

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    Extra Payments (Distributive Benefit)

    Each year, when the TMRS Board of Trustees determines the interest rate to be applied to member accounts, they also may grant retirees an Extra Payment from TMRS's investments. This payment is direct deposited or mailed with the regular December retirement monthly payment. The Extra Payment is not guaranteed, and the amount of the payment, if any, depends upon the investment income of the System.

    If an Extra Payment is granted during the first year of your retirement, you will receive a prorated payment for that year only. For example, if you retire in July, you will receive five monthly retirement payments for that year. Your Extra Payment would be equal to 5/12's of the amount granted by the Board of Trustees for that year. For the part of the year before you retired, you would receive prorated interest on your member account (see this page). Every following year, you would receive the full Extra Payment amount, if the Board of Trustees grants the benefit.

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    Limitations on Benefits

    Federal tax law places a limit on the amount of pension benefit a person can receive from a qualified tax-deferred retirement plan like TMRS. Most members will not be affected by these limits. See this page for more information.

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    Continued Municipal Work After You Are Eligible To Retire

    If you are eligible for retirement under TMRS, but continue to work for a member city, you continue to make member deposits. Your member account continues to earn interest, and you continue to earn service credit.

    Employment After Retirement

    Make your retirement decision carefully. If you return to work at the same city you retired from, your benefits could be affected.

    NOTE:
    If you go to work for a TMRS city that was not your employer when you retired, you will again make monthly TMRS member deposits from your salary. The retirement benefit you earned from your previous employment will not be affected.

    If you return to work for the city that was your last employer prior to retirement, in a position that requires TMRS membership, your monthly retirement benefit will be suspended. You must rejoin TMRS and make member deposits.

    "Suspended" means that you will lose your monthly benefit payments as long as you are a member making deposits to TMRS. Any lost payments will not be paid at a later date, nor will your monthly benefit be recalculated to include these lost payments. When you later terminate this new period of employment, TMRS will resume payment of your original monthly retirement benefit.

    Your benefit will not be affected if you go to work for:

    • Any employer that is not a TMRS city;
    • The city that was your employer before you retired and you are employed in a position that does not require TMRS membership; or
    • A TMRS city other than the one that employed you before your retirement, provided your new employment begins after your effective date of retirement.

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This Website is an informal presentation of the TMRS Act and related law, and if any specific questions of fact or law should arise, the statutes will govern.
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