In this chapter, the following words and terms shall have the following meanings:     
       (1) Disability retiree--A TRS retiree receiving a disability annuity payment under Subchapter D of Chapter 824, Government Code.      
       (2) EAR--Employment after retirement.      
       (3) Employer--Any employer required to report the employment of active members or TRS retirees to TRS in accordance with Subtitle C of Title 8 of the Government Code.      
       (4) Employer surcharge--the return-to-work employer pension surcharge described under Section §31.3 of this title (relating to Return-to-Work Employer Pension Surcharge) and Government Code §825.4092.      
       (5) Employment--Any work arrangement between a Texas public educational institution and a TRS retiree that qualifies as employment under Government Code §824.601, including any work by a TRS retiree who is:                (A) employed by a third-party entity unless the retiree does not perform duties or provide services on behalf of or for the benefit of the institution; or                 (B) performing duties or providing services for or on behalf of the institution in the first 12 full, consecutive calendar months after the retiree's effective date of retirement that an employee of the institution would otherwise perform or provide, and:                    (i) waiving, deferring, or foregoing compensation for the services or duties;                     (ii) performing the duties or providing the services as an independent contractor; or                     (iii) serving as a volunteer without compensation and performing the same duties or providing the same services for the institution that the retiree performed or provided immediately before retiring and the retiree has an agreement to perform those duties or provide those services after the first 12 full, consecutive calendar months after the retiree's effective date of retirement.          
       (6) Report month--the calendar month to which a monthly certified statement under §31.2 of this title (relating to Monthly Certified Statement) applies, rather than the month in which it is submitted to TRS.      
       (7) Retiree--a service retiree or disability retiree.      
       (8) School year--For purposes of employment after retirement, a twelve-month period beginning on September 1 and ending on August 31 of the calendar year.      
       (9) Service retiree--a retiree receiving a service annuity payment under Subchapter C of Chapter 824, Government Code.      
       (10) Third-party entity--an entity retained by a Texas public educational institution to provide personnel to the institution who perform duties or provide services that employees of that institution would otherwise perform or provide.      
       (11) TRS--the Teacher Retirement System of Texas.      
     Source Note:        The provisions of this §31.1 adopted to be effective November 1, 2021, 46 TexReg 6940