34 Tex. Admin. Code § 111.1
The participation in the Texas County and District Retirement System ("TCDRS") by a subdivision that is not a county may be terminated on a voluntary or involuntary basis in accordance with the provisions of Chapter 842, Subchapter A-1, Government Code. The board of trustees of the retirement system has been given rulemaking authority to establish standards, definitions, and procedures it considers necessary to administer Subchapter A-1, and is to take reasonable actions and exercise its discretion in a fair and equitable manner on a case-by-case basis to preserve accrued benefits. Therefore, the board has adopted rules and definitions of general application as set forth in this chapter for the voluntary and involuntary termination of subdivisions.
34 Tex. Admin. Code § 111.1