TITLE 34. PUBLIC FINANCE

PART 4. EMPLOYEES RETIREMENT SYSTEM OF TEXAS

CHAPTER 85. FLEXIBLE BENEFITS

The Employees Retirement System of Texas (ERS) adopts an amendment to 34 Texas Administrative Code Chapter 85, concerning Flexible Benefits, by amending §85.5 (Benefits), with no changes to the proposed text as published in the April 17, 2026 issue of the Texas Register (51 TexReg 2509). The amendment was approved by the ERS Board of Trustees at its May 19, 2026 meeting. This section will be not republished.

Section 85.5, concerning Benefits, is amended in order to reflect a change in federal law regarding the maximum contribution amount for dependent care flexible spending accounts.

No comments were received regarding the proposed amendment.

The amendment is adopted under Tex. Gov't Code §815.102, which authorizes the ERS Board of Trustees (Board) to adopt rules necessary for the administration of the funds of the retirement system and regarding the transaction of any other business of the Board; Tex. Ins. Code §1551.206, which authorizes the Board to develop, implement, and administer flexible spending accounts and include any benefit that may be included under federal law; and Tex. Ins. Code §1551.458, which authorizes the Board to adopt rules regarding flexible spending accounts.

The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on May 22, 2026.

TRD-202602158

Cynthia Hamilton

General Counsel

Employees Retirement System of Texas

Effective date: June 11, 2026

Proposal publication date: April 17, 2026

For further information, please call: (877) 275-4377