Yes, Texas TRS retired pay is a Qualified Plan.
Per the Teacher Retirement System of Texas Benefits Handbook, https://www.trs.texas.gov/TRS%20Documents/benefits_handbook.pdf, page 2:
The plan is administered as a qualified governmental retirement plan under the provisions
of Section 401(a) of the U.S. Internal Revenue Code of 1986, as amended. In addition, monthly
member contributions are made on a pre-tax basis, meaning that at the time you receive your
salary, you do not pay federal income tax on the portion of your salary used to make the contributions.
Federal income tax on the contributions and interest is deferred until you receive a
distribution from TRS, such as a refund or a retirement annuity. Amounts accumulated in your
member account or your retirement benefits become taxable income in the years in which they
are paid to you. As a governmental plan, TRS is not an “ERISA” plan under the federal Employees
Retirement Income Security Act of 1974.
To enter form 1099-R, click on Where do I enter my 1099-R?
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