LECOS Account for Former Employees

This retirement information is based on current ERS laws and rules.

Certified law enforcement and custodial officers who work at certain Texas state agencies contribute to both a regular ERS retirement account (the ERS Trust Fund) and the Law Enforcement and Custodial Officer (LECO) Supplemental Retirement Fund. LECO membership begins on their start date in a LECO-contributing position. Because of their contributions to the LECO Supplemental Fund and the especially demanding work they do, law enforcement and custodial officers who reach LECO retirement eligibility get an increased lifetime annuity payment and can retire earlier than many state agency employees who don’t contribute to the LECO Supplemental Retirement Fund.

If you previously worked at a state agency, left employment and withdrew your ERS retirement account balance, you no longer have those years of service credit in your account. They will not count toward your service credit at retirement.

LECO-contributing employees in Group 1 have four ways to become eligible for the state’s retirement annuity, but only one allows for a lifetime annuity supplement from the LECO Supplemental Retirement Fund, in addition to the lifetime annuity from the regular ERS Trust Fund. If you do not meet the requirements for the LECO annuity supplement when you retire, you will get the balance in your LECO account as a one-time payment. The one-time payment will include 2% interest, but not any contributions from the state.

	Eligibility A	Eligibility B	Eligibility C	Eligibility D
Service Credit	5 years of any service credit	10 years of LECO service credit	10 years of any service credit	20 years of LECO service credit
Minimum Age	60 years	55 years	60 years	Any
Lifetime Annuity from ERS Trust Fund	Yes	Yes	Yes	Yes Payment permanently reduced for retirement before age 50; reduction based on age at retirement
Lifetime Annuity from LECO Supplemental Retirement Fund	No	No	No	Yes Payment permanently reduced for retirement before age 50; reduction based on age at retirement
Health Insurance	No	Yes	Yes, starting at age 65	Yes
Optional Insurance	No	Yes	Yes	Yes

LECO-contributing employees in Group 2 have three ways to become eligible for the state’s retirement annuity, but only one allows for a lifetime annuity supplement from the LECO Supplemental Retirement Fund, in addition to the lifetime annuity from the regular ERS Trust Fund. If you do not meet the requirements for the LECO annuity supplement when you retire, you will get the balance in your LECO account as a one-time payment. The one-time payment will include 2% interest, but not any contributions from the state.

	Eligibility A	Eligibility B	Eligibility C
Service Credit	10 years of LECO service credit	10 years of any service credit	20 years of LECO service credit
Minimum Age	55 years	65 years	Any
Lifetime Annuity from ERS Trust Fund	Yes Payment permanently reduced 5% for each year under age 60 at retirement, 25% maximum reduction	Yes	Yes Payment permanently reduced 5% for each year under age 55 at retirement, 25% maximum reduction
Lifetime Annuity from LECO Supplemental Retirement Fund	No	No	Yes Payment permanently reduced 5% for each year under age 55 at retirement, 25% maximum reduction
Health Insurance	Yes	Yes	Yes
Optional Insurance	Yes	Yes	Yes

LECO-contributing employees in Group 3 have three ways to become eligible for the state’s retirement annuity, but only one allows for a lifetime annuity supplement from the LECO Supplemental Retirement Fund, in addition to the lifetime annuity from the regular ERS Trust Fund. If you do not meet the requirements for the LECO annuity supplement when you retire, you will get the balance in your LECO account as a one-time payment. The one-time payment will include 2% interest, but not any contributions from the state.

	Eligibility A	Eligibility B	Eligibility C
Service Credit	10 years of LECO service credit	10 years of any service credit	20 years of LECO service credit
Minimum Age	55 year	65 years	Any
Lifetime Annuity from ERS Trust Fund	Yes Payment permanently reduced 5% for each year under age 62 at retirement, no maximum reduction	Yes	Yes Payment permanently reduced 5% for each year under age 57 at retirement, no maximum reduction
Lifetime Annuity from LECO Supplemental Retirement Fund	No	No	Yes Payment permanently reduced 5% for each year under age 57 at retirement, no maximum reduction
Health Insurance	Yes	Yes	Yes
Optional Insurance	Yes	Yes	Yes

LECO-contributing employees in Group 4 have four ways to become eligible for the state’s retirement annuity, but only one allows for a lifetime annuity supplement from the LECO account, in addition to the lifetime annuity from the regular account. If you do not meet the requirements for the LECO annuity supplement when you retire, you will get the balance in your LECO account as a one-time payment. The one-time payment will include interest and any gain sharing in your LECO account, but not the state’s match.

	Eligibility A	Eligibility B	Eligibility C	Eligibility D
Service Credit	5 years of any service credit	10 years of LECO service credit	10 years of any service credit	20 years of LECO service credit
Minimum Age	65 years	55 years	65 years	Any age
Lifetime Annuity from ERS Trust Fund	Yes	Yes	Yes	Yes
Lifetime Annuity from LECO Supplement Retirement Fund	No	No	No	Yes
Health Insurance	No	Yes	Yes	Yes
Optional Insurance	No	Yes	Yes	Yes

Resources

ERS CPOs/COs Retirement and Insurance Overview (pdf)
Planning Your Retirement booklet for CPOs/COs (pdf)
Proportionate Retirement Program
Purchase Service Credit (video)
Ready, Set, Retire! presentation for CPOs/COs (pdf)
Texa$aver^SM program Overview (personal retirement savings to supplement your State of Texas Retirement income)
Tiered retiree health insurance premiums
Regular service retirement overview
Chapter 615 benefits (pdf)