The following words and terms, when used in this chapter, shall have the following meanings, unless the context clearly indicates otherwise.     
       (1) "Act" means the provisions of Texas Government Code, Title 8, Subtitle F, as amended from time to time, establishing the Texas County and District Retirement System.      
       (2) "Arrangement" means the Texas County and District Retirement System Qualified Replacement Benefit Arrangement, as set forth herein and as amended from time to time.      
       (3) "TCDRS" or "System" means the Texas County and District Retirement System, as established under the provisions of the Act.      
       (4) "Benefit Recipient" means any individual who receives a retirement benefit from TCDRS as a Retiree or as a surviving beneficiary of a deceased Member or Retiree. The term may include an alternate payee of a deceased Member or Retiree.      
       (5) "Benefit" means a retirement benefit accrued under the provisions of the Act.      
       (6) "Board" means the Board of Trustees of TCDRS.      
       (7) "Code" means the Internal Revenue Code of 1986, as amended (and corresponding provisions of any subsequent federal tax laws) and the regulations thereunder.      
       (8) "Effective Date" means January 1, 2006, the effective date of the Arrangement.      
       (9) "Eligible Member" means a Retiree or a deceased Member or Retiree with respect to an Employer, from and after the date the Employer adopts the Arrangement.      
       (10) "Employer" means an Employer whose employees are Members of TCDRS with respect to retirement benefits paid by TCDRS under the provisions of the Act; provided that the Employer signs an adoption agreement in the form specified by the Board to adopt the Arrangement.      
       (11) "Restricted Benefit" means the maximum Benefit permitted to be paid to a Benefit Recipient under the Retirement Plan of the Employer, as limited by Code §415, in accordance with §844.008 of the Act.      
       (12) "Member" means any individual who accrues or has accrued a Benefit under the Act.      
       (13) "Participant" means any Benefit Recipient with respect to an Employer who is eligible to participate in the Arrangement in accordance with §113.3 of this chapter.      
       (14) "Retirement Plan" means the defined benefit plan established under TCDRS for employees of the Employer, and their beneficiaries, in accordance with the Act, and qualified under Code §401(a).      
       (15) "Retiree" means a Member who receives a Benefit under the Act with respect to an Employer.      
       (16) "Unrestricted Benefit" means the benefit that would be payable to a Benefit Recipient under the Retirement Plan of the Employer if the limits of Code §415 were not applicable in accordance with §844.008 of the Act.      
     Source Note:        The provisions of this §113.2 adopted to be effective January 10, 2006, 31 TexReg 171