LEGISLATIVE BUDGET BOARD
Austin, Texas
 
ACTUARIAL IMPACT STATEMENT

87TH LEGISLATIVE REGULAR SESSION
 
April 6, 2021

TO:
Honorable Rafael Anchia, Chair, House Committee on Pensions, Investments & Financial Services
 
FROM:
Jerry McGinty, Director, Legislative Budget Board
 
IN RE:
HB3207 by Herrero (Relating to preventing the loss of benefits by certain retirees of the Teacher Retirement System of Texas who resume service during a declared disaster.), As Introduced

Cost Estimate

The bill would amend the Government Code so that the Teacher Retirement System of Texas (TRS) may not suspend the annuity of TRS retirees who resume service during a disaster declared by the Governor under Chapter 418, Government Code, or a declaration of local disaster under that chapter.
 
The actuarial analysis provided by TRS states that it is unlikely the bill would have an impact to its actuarial soundness. Because disasters by definition are unpredictable, it is unlikely a member would preemptively retire with the intent of returning to employment during a disaster. Also, the valuation assumes all annuities are paid to retirees, so the proposed changes have no impact on the projected liabilities. The analysis was based on the information contained in the February 28, 2021 actuarial valuation.
 
 
Sources

Actuarial Analysis by Joseph P. Newton, FSA, Gabriel Roeder Smith & Company, April 1, 2021.


Source Agencies:
338 Pension Review Board
LBB Staff:
JMc, AAL, LCO, JPO