Texas Code § 609.102

CREATION OF PLAN
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Sec. 609.102. CREATION OF PLAN. (a) A political subdivision may create and administer for its employees a 401(k) plan under this subchapter.
(b) A political subdivision may create and administer for its employees a 457 plan under this subchapter.
(c) A political subdivision may contract with other political subdivisions to create a single deferred compensation plan for their employees under Subsection (a) or (b).

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