401(A) - County Employees' Retirement Fund: Fill & Download for Free

Hi Laurentiu,A 457(b) plan is actually not a retirement plan. It's a deferred compensation plan. Which means there's no penalty for withdrawals before you’re 59½, but your ability to make withdrawals while you're still with the employer is restricted. However, over the years, laws have been enacted that have given governmental 457(b) plans (those offered by a state, county, or municipal government) some of the characteristics of a 401(k) plan, including the ability to roll money from a governmental 457(b) over to an IRA (once you're no longer with that employer) and the authorization for governmental 457(b) plans to accept both pretax and Roth contributions.As for what a 401(a) plan is, that's actually a very broad category of retirement plans that includes 401(k)s. But in practice, the only plans I've ever seen actually labeled “401(a)” were sponsored by educational institutions, and anyone who worked there but didn't have enough hours to qualify for the pension had their FICA deductions withheld and deposited into the 401(a), which could then be rolled over to an IRA once the employee ceased to work there.

Most public sector employees do in fact have defined contribution plans at their workplace. For federal employees (including the military), there’s the TSP (Thrift Savings Plan). Employees of state, county, and city governments typically have access to an employer-sponsored 457(b) plan (otherwise known as a deferred comp plan). Many public school districts and state college/university systems offer employees both a 457(b) plan (which they’re qualified to offer as public institutions) and a 403(b) plan (which they’re qualified to offer as non-profit educational institutions). When I worked as a part-time instructor in the University of California system, my hours weren’t enough for me to qualify for the pension plan, so the money that would normally be withheld from my paycheck for Social Security & Medicare taxes was instead deposited into a defined contribution plan (labelled a “401(a) plan”, which is a rather generic name given that most pensions and workplace retirement plans are authorized under Section 401(a) of the tax code). Unlike the contributions an employee would make to a 401(k) plan, these contributions weren’t withheld from my paycheck because I asked for them to be. I had no choice in the matter. But once my stint there came to an end, I was free to roll the money over to an IRA or convert it to a Roth IRA (I opted for the latter).I don’t know much about the history of these various defined contribution plan types, but the fact that most public sector employers offer them tells me they aren’t confident that their defined benefit plans will be enough to meet the needs of their employees in retirement. This view is further corroborated by the fact that among participants of the TSP, only those who are covered by FERS (Federal Employees Retirement System), the federal government’s “new” retirement system that was established in 1986, are eligible for employer matches on their TSP contributions (plus a contribution of 1% of pay that the employing agency puts in even if the employee doesn’t contribute anything). What that tells me is that the defined benefit plan under FERS isn’t as generous as the defined benefit plan under the older CSRS (Civil Service Retirement System) or the defined benefit plan for the uniformed services.

I actually looked into this question back int 2011 when Texas was about to pass it’s Voter ID law. Here’s what I found:There are plenty of allegations of voter fraud, but if you look for actual legal action or indictments for voter fraud the list is actually pretty small and minor. According to Ballotpedia voter fraud in Texas usually has to do more with mailing in another person's ballot, ordering one or two mail in ballots for someone else, votes by convicted felons (who may not have known that it was illegal for them to vote), and a few cases of people claiming to be illegal aliens to get out of jury duty (jurors are partly chosen from voter registration rolls). The only case of voter fraud that was really egregious and actually did lead to a conviction was the election Refugio County Commissioner, Raymond Villarreal, who misused Mail-in Ballots.Raymond Villarreal, a Refugio County commissioner, pleaded guilty in 2007 to a felony count of tampering with a governmental document and a misdemeanor count of wrongful possession of a ballot. District Judge W.W. Kilgore sentenced Villarreal to 90 days in county jail, 300 hours of community service and $2,500 in fines. If he violates terms of a five-year probation, he could get sent to state prison for two years. Villarreal also agreed to pay back $2,090 to the county, in conjunction with his use of county equipment and county employees to do work on private property, but charges were never filed.[20]Villarreal resigned and admitted his role in a voter fraud scheme involving mail-in ballots that helped him get elected in 2006, officials said. Villarreal got county residents to sign mail-in ballot applications, but had those applications sent to his supporters. After the ballots were filled out indicating a vote for Villarreal, he had the original applicants sign them. "It left a bad taste in my mouth that somebody would try to defraud the system — the same system that I worked to be elected," Refugio County Sheriff Earl Petropoulos said.[20]Claims that there are more Hispanic voters on the rolls than actual citizens and voting by dead people seem to be anecdotal at best and not borne out by reality.According to the US Census detailed tables on Hispanic Voter Registration (2008), the number of Hispanic citizens out numbers Hispanics registered to vote by 40% (see Table 2, Hispanics) and the number of Hispanics who are registered, but don't vote is 50%. When looking at our region (West South Central, Table 3, Hispanics) the percentage of Hispanics registered who didn't vote was even higher, 62%. (Unfortunately, these tables are outdated and no longer exist, but here are the latest tables Voting and Registration in the Election of November 2016)The Texas Secretary of State's Office ran an audit of Voter Registration Systems. The report found that there were registered voters who were possible felons or dead, but claimed they couldn't find evidence that these people had voted, because they didn't have enough time before the election. Now why they couldn't check these allegations out after the election is anybody's guess.The TEAM system included the following voter registration records for the May 12, 2007, special election that auditors identified as belonging to people who were potentially ineligible to vote:Records for 23,114 voters identified as possible felons using data provided by the Department of Criminal Justice. The data identified felons on community supervision as of April 30, 2007, and felons who were incarcerated or on parole as of May 31, 2007. The Secretary of State’s Office identified 1,124 (4.9 percent) of these possible felons prior to the election, but it was not able to complete its investigations to verify the registrants’ felon status and remove them from the TEAM system before the election.Records for 23,576 voters believed to be deceased because these records matched death records through November 30, 2006, obtained from the Bureau of Vital Statistics. The Secretary of State’s Office identified three of these records prior to the election, but it was not able to complete its investigations to verify that these voters were deceased and remove them from the TEAM system before the election. It should be noted that the number of potentially deceased voters auditors identified may be understated because the data obtained from the Bureau of Vital Statistics did not include death notices for the six months prior to the May 12, 2007, special election.The only part of the audit that addresses illegal alien voting is a survey of the 254 county voter registration offices in Texas. The survey askedDo you have procedures to identify ineligible voter applicants, such as felons, non-citizens, or voters who submitted duplicate registrations?Forty-six percent of the counties said they had no identity procedures and 11% didn't respond.The issue seems to be more one of record housekeeping than actual voter fraud. The possibility exists for election shenanigans, but the low level of indictments and convictions speaks otherwise.So what about the claims that Voter ID legislation will put such a high burden on the elderly and the poor that they won't be able to vote?Well, first, let's look at the two bills. SB 14 requires the following types of ID:Sec. 63.0101. DOCUMENTATION OF PROOF OF IDENTIFICATION. Provides that the following documentation is an acceptable form of photo identification under this chapter: a driver's license or personal identification card issued to the person by the Department of Public Safety (DPS) that has not expired; a United States military identification card that contains the person's photograph that has not expired; a United States citizenship certificate issued to the person that contains the person's photograph; or a United States passport issued to the person that has not expired.There is an exception to the ID requirement in section 63.001Provides that the requirements for identification prescribed by Subsection (b) do not apply to a voter who presents the voter's voter registration certificate on offering to vote and was 70 years of age or older on January 1, 2012, as indicated by the date of birth on the voter's voter registration certificate.So as the Senate Bill stands, it does not appear to be an impediment to the elderly.The bill also amends section 521.422, subsections (a) and (d) of the Transportation Code(a) Provides that the fee for a personal identification certificate, except as provided under Subsection (d), is $15 for a person under 60 years of age, $5 for a person 60 years of age or older, and $20 for a person subject to the registration requirements under Chapter 62 (Sex Offender Registration Program), Code of Criminal Procedure.(d) Prohibits DPS from collecting a fee for a personal identification certificate issued to a person who states that the person is obtaining the personal identification certificate for the purpose of satisfying Section 63.001(b), Election Code, and who is a registered voter in this state and presents a valid voter registration certificate, or who is eligible for registration under Section 13.001 (Eligibility For Registration), Election Code, and submits a registration application to DPS.So a registered voter can get a free ID, if they show DPS their voters registration card. Here we get into a murky area because that means the voter would have to go to the DPS office to get the ID. Some voter advocates are claiming that it is hard for poor people, or people who are home bound to get to the DPS office. They are able to vote with mail in ballots that are sent to their homes, but they have to travel to prove eligibility to vote.OK, so what about the House Bill. At the very beginning of HB 401 it statesSec. 12.007. TEXAS VOTER IDENTIFICATION CARD. (a) Eachvoter registrar shall issue Texas voter identification cards toregistered voters to be used only for the purpose of meeting theidentification requirements of Section 63.001(b). The voterregistrar must provide at least one place in the county to acceptapplications for and issue Texas voter identification cards. Thevoter registrar may not charge an application fee or a fee for theissuance of a Texas voter identification card.....(f) A Texas voter identification card remains valid if the person to whom it was issued resides at the same address and remains qualified to vote. A person who changes residence within the state must surrender the card to the voter registrar of the new county of residence and may apply for and receive a Texas voter identification card issued by the new county of residence if the person is otherwise eligible under this section. A person who moves residence outside the state or who ceases to be qualified to vote must surrender the person's Texas voter identification card to thevoter registrar who issued the card.Both bills provide for free Voter ID but each bill expects either DPS or the counties to come up with money to pay for ID cards for voting purposes (unfunded mandate). At least the HB allows the voter to keep the same card as long as they live in the same dwelling. But, I thought we didn't have any money? Also, there is that thorny transportation/mobility problem.But what proportion of the poor, elderly and shut-ins vote in the free-for-all world of No ID Required voting? Let's take a look at the Census figures.According Table 2 of the Voter and Election detailed tables 74% of citizens over the age of 75 are registered to vote and 66% actually voted. But if the language for the SB makes it through, these voters will not be effected. In Table 8, Reported Voting and Registration of Family Members, by Age and Family Income: November 2008 of the total citizens in the US making under $10,000 per year, 72% were registered to vote and 49% reported voting. (for the purposes of this post $10,000 per year per person is poverty level) When Hispanics are parsed out of the total population (Table 9) the percentage of registered voters below the poverty level drops to 50% and only 35% reported voting. Remember, these tables represent voting in 2008 when there was a lot of excitement about the election. (Unfortunately these tables are outdated and no longer exist, here are the new tables Voting and Registration in the Election of November 2016)The sad fact is, people in Texas just don't vote. Between 1988 and 2010 voter turnout rates in Bexar County dropped from 66% to 34%. During the Presidential election in 2008 voter turnout jumped up to 57%, but wouldn't you expect a better turnout for a highly contested, historical election?So who's right, those who want to protect Texas from the evils of Voter Fraud or the voter advocates who claim legislators are trying to prevent the poor and elderly from voting?Potential for Voter Fraud exists, but it hasn't really been a major problem and traveling to get Voter ID Cards for the poor and elderly could be a problem.Also, why only Voter ID in person, what are their plans for Absentee Balloting, where most voter fraud actually occurs?