Texas § GV.861.006 - PLAN QUALIFICATION AND DISTRIBUTIONS
Full text of Texas The Texas Constitution § GV.861.006 — PLAN QUALIFICATION AND DISTRIBUTIONS, with citation guidance and answers to common questions.
§ GV.861.006. PLAN QUALIFICATION AND DISTRIBUTIONS
PLAN QUALIFICATION AND DISTRIBUTIONS. (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. Added by Acts 2005, 79th Leg., Ch. 803 (S.B. 522 ), Sec. 1, eff. September 1, 2005.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § GV.861.006
What does The Texas Constitution § GV.861.006 cover?
Section GV.861.006 ("PLAN QUALIFICATION AND DISTRIBUTIONS") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § GV.861.006?
A common citation format is "The Texas Constitution § GV.861.006" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § GV.861.006 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.