Christina Fox, a representative of the Texas County and District Retirement System (TCDRS), briefed the court on the county’s retirement plan funding status, noting the system-wide funded ratios, recent investment performance and options for the county’s elected contribution rate. TCDRS staff reported the system’s plan-wide fund size and explained that investment returns and employer/employee contributions fund benefits.
Fox said the model-required rate for Ellis County for plan year 2027 is 10.58% of payroll (down from the county’s current elected 11.19%). Commissioners discussed the budget tradeoffs of the county’s overfunding strategy and the liquidity limit of lump-sum contributions. After deliberation, the court voted unanimously to set the elected TCDRS rate for 2027 at 10.58%; staff will prepare updated plan documents for signature.