2025-2026 EAA Benefits Guide

are not eligible. The number of paid parental leave hours granted per calendar year is based on the employee’s budgeted workweek as shown on the table. Employees are not required to exhaust accrued leave to participate in the paid parental leave program. Parental leave must be taken within the applicable FMLA period and may not be used intermittently or on a reduced schedule unless approved by both the Division Head and Human Resources. 401a Money Purchase Plan

Awarded Hours

40 hours

480 hours 360 hours 240 hours

30-39 hours 20-29 hours

Less than 20 hours N/A

Employees with sick leave hours more than 480 hours at the end of the calendar year will have their hours converted into real dollars and placed in a 401a Money Purchase Plan. These contributions will be made by the beginning of each year into an account in your name for the exclusive benefit of you and your beneficiaries. The value of the account is based on the contributions made and the investment performance you select over time. No taxes are due, including on earnings, until you make withdrawals. When you leave employment, you are eligible to withdraw money from your account as your see fit, but you are not required to take payments until after age 72. You have the flexibility to take money as needed, including the ability to have payments automatically deposited to your bank account every month. Payments are generally subject to taxes and an IRS-imposes 10% early withdrawal penalty to payments taken prior to age 59½. RETIREMENT Texas County & District Retirement Systems (TCDRS) All EAA employees are automatically enrolled with Texas County & District Retirement System (TCDRS). Participation into this program is mandatory and employees may not choose to opt out. TCDRS is a savings-based plan. Members save for their own retirement over the length of their careers. Benefits are based on the final employee savings balance and employer matching. 7% of each employee’s paycheck is deposited into their TCDRS account on a biweekly basis. Employees may not contribute additional funds to this account. The employee’s savings grow at an annual, compounded rate of 7%. Once an employee retires, he or she receives a benefit payment for life that is based on his or her final account balance and employer matching. Employer matching is 180% at retirement. VESTING

TCDRS RETIREMENT ELIGIBLITY

Vesting with TCDRS means the employee has the right to a lifetime monthly benefit that will include employer matching at retirement. Vesting with TCDRS is at 8 years of service. Other ways to earn service time If you have previously served in the Military or USERRA; or

Age

Service

60

With 8 Years; or With 20 Years; or

Any Age

Rule of 75

Your age plus your years of service equals 75

contributed to a proportionate retirement program such as: ERS (State of Texas), JRS (Courts), TRS (Schools), TMRS (Select Cities), or COA (City of Austin) – your service time is counted towards retirement eligibility. If you have more than one TCDRS account, please contact TCDRS Member Services by calling 800-823-7782. Retirement MissionSquare 457 & IRA (Traditional & Roth) These plans are voluntary and are contributed 100% by the employee. These voluntary plans allow you to contribute monies with pre-tax dollars and reduce your taxable income for the year. You may also choose to make after-tax contributions to a Roth IRA or 457 plans.

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