Sec. 107.002.  DEFINITION OF "PUBLIC PENSION FUND."  In this chapter, "public pension fund":
(1)  means a continuing, organized program or plan of service retirement, disability retirement, or death benefits for officers or employees of a municipality;
(2)  includes a plan qualified under Section 401(a), Internal Revenue Code of 1986, as amended;  and
(3)  does not include:
(A)  a program that provides only workers' compensation benefits;
(B)  a program administered by the federal government;
(C)  a plan described by Section 401(d), Internal Revenue Code of 1986, as amended;
(D)  an individual retirement account consisting of an annuity contract described by Section 403(b), Internal Revenue Code of 1986, as amended;
(E)  an individual retirement account as defined by Section 408(a), Internal Revenue Code of 1986, as amended;
(F)  an individual retirement annuity as defined by Section 408(b), Internal Revenue Code of 1986, as amended;
(G)  an eligible deferred compensation plan as defined by Section 457(b), Internal Revenue Code of 1986, as amended;  or
(H)  a program for which benefits are administered by a life insurance company or for which the only funding agency is a life insurance company.
Added by Acts 2003, 78th Leg., ch. 1271, Sec. 1, eff. Sept. 1, 2003.