Cameron County Commissioners on Oct. 7 approved multiple voluntary plan amendments to the county’s supplemental 457(b) retirement plan that adopt optional provisions created or clarified by the federal Secure 2 legislation.

Consultants from Retirement Plan Advisors (RPA) and the plan recordkeeper, Empower, explained the package and noted which items are optional and which require a formal election by the county. County staff and consultants described the changes as voluntary amendments to the county’s existing plan documents rather than federally mandated changes.

The court tabled one item, treatment of student loan payments (listed as section 1.10), until federal guidance is finalized. Commissioner Joey Lopez moved to table that item; Commissioner Reese seconded and the motion carried.

The court approved an optional $1,000 emergency distribution provision (section 1.15). Consultants said the $1,000 distribution is treated as taxable income, may be repaid within three years, and that the recordkeeper may charge a distribution fee (typical range $50–$75). Emily Knox of RPA described the provision as voluntary: “This is an optional provision that Empower the recordkeeper will be sending out… but it is not a requirement,” she said.

The court also approved eliminating the “first‑of‑the‑month” implementation rule for participant contribution changes (section 306), allowing employees to change contributions without waiting for the next calendar month, subject to payroll processing limitations.

Commissioners reviewed qualified birth and adoption distributions (QBAD, section 311), which the court’s plan had already adopted; the court reviewed the policy and did not revoke it. The court approved a penalty‑free domestic‑abuse distribution (section 314) that allows a self‑certifying participant to take the lesser of $10,000 or 50% of their account balance without the 10% penalty. The court also approved a self‑certification hardship option (section 312) covering events such as eviction prevention, qualifying medical expenses and other listed hardships.

Finally, the court approved the disaster distribution provision (section 331) allowing participants affected by a presidentially declared federal disaster to take up to $22,000 from the plan; those distributions are exempt from the 10% premature withdrawal penalty and may be recognized as income over a three‑year period. Consultants said the disaster provision applies to federal disaster declarations after Jan. 1, 2021.

Court members asked how employees would be notified; consultants said Empower will provide online links for elections and the county will work with Empower and its consultants to communicate the changes to employees. Commissioner Lopez moved each approval and Commissioner Reese seconded several motions; votes carried as announced by the clerk.