Texas Code § 1087.062

RETIREMENT PROGRAM
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Sec. 1087.062. RETIREMENT PROGRAM. (a) With the approval of the Upton County Commissioners Court, the board may contract with this state and the federal government as necessary to establish or continue a retirement program for the benefit of district employees.
(b) The board may establish other retirement programs for the benefit of district employees as the board considers necessary and advisable.

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