Tenn. Code Ann. § 8-25-104 — TN Code / Title 8 / Chapter 25 / Section 8-25-104
Responsibility for implementing programs - Payroll deductions - Billing and administration - Requiring participation
Status: in_force

(a) (1) The responsibility for implementing any deferred or tax-sheltered compensation plans maintained on behalf of employees of institutions of higher education pursuant to § 403(b) of the Internal Revenue Code ( 26 U.S.C. § 403(b) ) shall be delegated to the chair of the board of trustees for the Tennessee consolidated retirement system with the approval of the remaining trustees. Through this delegation, the chair of the board of trustees for the Tennessee consolidated retirement system is authorized to establish the terms of the plans; offer investment options in accordance with the investment and administrative plan services approved by the trustees; complete the financial reporting and financial statements for the plans; assume the fiduciary duties for the plans; enter into contracts or agreements for the administration of the plans; carry out the day-to-day operations and responsibilities for the implementation of the plans, and any other duties not inconsistent with this chapter. The chair of the board of trustees for the Tennessee consolidated retirement system may assume responsibility for the implementation of any deferred or tax-sheltered compensation plans existing before or after March 16, 2018, that are maintained on behalf of employees of institutions of higher education or pursuant to § 403(b) of the Internal Revenue Code ( 26 U.S.C. § 403(b) ). (2) The responsibility for implementing the deferred compensation program for employees of state agencies, including employees of institutions of higher education, shall be delegated to the chair of the board of trustees for the Tennessee consolidated retirement system, with the approval of the remaining trustees. (3) The responsibility for implementing the deferred compensation plan for state employees who are not paid on either the centralized state payroll system or by an institution of higher education, may be delegated as determined by the chair of the consolidated retirement board. (4) Whenever plans are operated for state employees, including employees of institutions of higher education, pursuant to authority delegated herein to officials other than the chair of the consolidated retirement board, they shall be operated under the terms and conditions set out in contracts entered into by the chair of the consolidated retirement board for the purpose of effectuating this part. (5) The responsibility for implementing the deferred compensation program for all other employees, as defined hereunder, shall be delegated to the appropriate officer, board, or committee, as designated by the local legislative body of such other agencies, counties or municipalities. (b) Payroll deductions shall be made, in each instance, by the appropriate payroll officer. (c) The chair of the consolidated retirement board or appropriately designated local officer, board or committee of such deferred compensation program may contract with a private corporation, institution and/or custodial bank to provide consolidated billing and all or any other administrative services deemed necessary or appropriate for the administration and operation of the program. The chair of the consolidated retirement board or appropriately designated local officer, board or committee of such deferred compensation program may assess the costs associated with administrating the program to the respective participating employees in order that any such plans adopted shall operate without cost to or contribution from this state. (d) Notwithstanding any law to the contrary, the chair of the consolidated retirement board, with the concurrence of the commissioner of finance and administration, has the authority to implement an automatic deferred or tax-sheltered compensation plan. Such plan shall provide that any person who becomes a full-time state employee on or after the implementation date of the plan, including a full-time employee of an institution of higher education, who is eligible to participate in one of the deferred or tax-sheltered compensation plans established pursuant to parts 1 or 3 of this chapter shall participate in at least one of the plans as a condition of employment, unless such employee files with that person's employer a notice of that person's election not to participate. (e) Any notice of non-election shall be made in such format and through such medium as prescribed by the chair of the Tennessee consolidated retirement system and must be filed with that employee's employer by no later than thirty (30) calendar days from the date of the notice of automatic deferral letter. Any employee who does not file a notice of non-election within the prescribed period shall be automatically enrolled in the state's salary reduction plan established in part 3 of this chapter with a salary deferral of two percent (2%) of that employee's compensation. All contributions made by or on behalf of the employee shall be directed to such default option as shall be established by the chair of the consolidated retirement board until such time as the employee selects a different investment option or options. Notwithstanding this section or any other law to the contrary, future deferrals may be cancelled or adjusted at any time by the employee provided the employee notifies that employee's employer in such format and through such medium as may be prescribed by the chair of the Tennessee consolidated retirement system at least one month before the payday on which the cancellation or change is to be effective; provided, however, that any adjustment in the deferrals, other than a cancellation, cannot cause the amount of the deferrals to be less than twenty dollars ($20.00) per month, or if the employee is paid twice a month, ten dollars ($10.00) semimonthly, or such other lower amount as may be established under chapter 25, part 3 of this title. In addition, any adjustment in the deferrals cannot cause the amount of the deferrals to exceed the maximum allowed under the Internal Revenue Code. (f) (1) Any employee who affirmatively declines to make employee deferrals after the first automatic enrollment contribution was made may make an election to withdraw that employee's entire automatic enrollment contribution. This election must be submitted no later than ninety (90) calendar days after the payroll date in which the first automatic enrollment contribution is made on behalf of the employee. The amount of the distribution shall be the value of the automatic enrollment contributions plus or minus investment gains or losses as of the date the distribution is processed. Automatic enrollment contributions made after such date shall remain in the plan and shall be subject to the plan's regular distribution rules. Further, an employee who has made an election to withdraw and who thereafter leaves employment and is then rehired by the same employer as defined in this subsection (f) or, by the same political subdivision in the case of a political subdivision employee, before a twelve-continuous month absence shall not be permitted to make another election to withdraw that participant's automatic enrollment contribution. (2) For purposes of this subsection (f), "same employer" means the employer for which the person last worked prior to separation from covered employment. All departments, agencies and instrumentalities in the executive, legislative and judicial branches of state government, including public institutions of higher education, shall be deemed one and the same employer. All public schools within the Tennessee public school system, except for public institutions of higher education, shall be deemed one and the same employer. (3) Notwithstanding the vesting provisions of the plan's document, the employer matching contributions described in § 8-25-303 that are attributable to the distribution of the automatic enrollment contributions shall be forfeited and placed in a forfeiture account. Amounts in the forfeiture account shall be used in the manner provided in the plan document established for the profit sharing and/or salary reduction plan established under chapter 25, part 3 of this title. The employer matching contributions described in § 8-25-303 shall not be made if a permissible withdrawal is taken pursuant to this subsection (f) before the date the matching contribution is allocated. (g) The initial two percent (2%) automatic enrollment contribution described in this section shall be subject to a percentage annual increase thereafter if provided for in the plan document established for the profit sharing and/or salary reduction plan established under chapter 25, part 3 of this title. (h) The automatic deferrals shall be contributed on a pre-tax basis and shall continue until the employee affirmatively elects otherwise. (i) Notwithstanding any law to the contrary, a political subdivision, or an instrumentality of a political subdivision that has at least one thousand (1,000) employees, may implement, adopt, or administer an automatic deferred or tax-sheltered compensation plan for employees of that political subdivision or instrumentality that constitutes an eligible automatic contribution arrangement under § 414(w) of the Internal Revenue Code of 1986 ( 26 U.S.C. § 414(w) ). Such deferred or tax-sheltered compensation plan may provide, subject to the notice, election to withdraw, and other requirements of § 414(w) of the Internal Revenue Code of 1986, as amended, and regulations promulgated thereunder, that employees or a classification of employees eligible to participate in the plan on or after implementation of the plan must participate in the plan as a condition of employment unless such covered employee files notice with the sponsoring employer indicating that person's election not to participate in the manner and in the time period prescribed by the sponsoring employer. Amended by 2022 Tenn. Acts, ch. 676, s 1, eff. 3/28/2022. Amended by 2018 Tenn. Acts, ch. 576, Secs.s 4, s 5, s 6 eff. 3/16/2018. Amended by 2013 Tenn. Acts, ch. 296, s 1, eff. 4/29/2013. Acts 1973, ch. 359, § 4; T.C.A., § 8-4304; Acts 1980, ch. 562, § 2; 1983, ch. 282, § 2; 1993, ch. 67, § 7; 2009 , ch. 142, § 9; 2011 , ch. 140, § 1.
(a) (1) The responsibility for implementing any deferred or tax-sheltered compensation plans maintained on behalf of employees of institutions of higher education pursuant to § 403(b) of the Internal Revenue Code ( 26 U.S.C. § 403(b) ) shall be delegated to the chair of the board of trustees for the Tennessee consolidated retirement system with the approval of the remaining trustees. Through this delegation, the chair of the board of trustees for the Tennessee consolidated retirement system is authorized to establish the terms of the plans; offer investment options in accordance with the investment and administrative plan services approved by the trustees; complete the financial reporting and financial statements for the plans; assume the fiduciary duties for the plans; enter into contracts or agreements for the administration of the plans; carry out the day-to-day operations and responsibilities for the implementation of the plans, and any other duties not inconsistent with this chapter. The chair of the board of trustees for the Tennessee consolidated retirement system may assume responsibility for the implementation of any deferred or tax-sheltered compensation plans existing before or after March 16, 2018, that are maintained on behalf of employees of institutions of higher education or pursuant to § 403(b) of the Internal Revenue Code ( 26 U.S.C. § 403(b) ). (2) The responsibility for implementing the deferred compensation program for employees of state agencies, including employees of institutions of higher education, shall be delegated to the chair of the board of trustees for the Tennessee consolidated retirement system, with the approval of the remaining trustees. (3) The responsibility for implementing the deferred compensation plan for state employees who are not paid on either the centralized state payroll system or by an institution of higher education, may be delegated as determined by the chair of the consolidated retirement board. (4) Whenever plans are operated for state employees, including employees of institutions of higher education, pursuant to authority delegated herein to officials other than the chair of the consolidated retirement board, they shall be operated under the terms and conditions set out in contracts entered into by the chair of the consolidated retirement board for the purpose of effectuating this part. (5) The responsibility for implementing the deferred compensation program for all other employees, as defined hereunder, shall be delegated to the appropriate officer, board, or committee, as designated by the local legislative body of such other agencies, counties or municipalities.
(1) The responsibility for implementing any deferred or tax-sheltered compensation plans maintained on behalf of employees of institutions of higher education pursuant to § 403(b) of the Internal Revenue Code ( 26 U.S.C. § 403(b) ) shall be delegated to the chair of the board of trustees for the Tennessee consolidated retirement system with the approval of the remaining trustees. Through this delegation, the chair of the board of trustees for the Tennessee consolidated retirement system is authorized to establish the terms of the plans; offer investment options in accordance with the investment and administrative plan services approved by the trustees; complete the financial reporting and financial statements for the plans; assume the fiduciary duties for the plans; enter into contracts or agreements for the administration of the plans; carry out the day-to-day operations and responsibilities for the implementation of the plans, and any other duties not inconsistent with this chapter. The chair of the board of trustees for the Tennessee consolidated retirement system may assume responsibility for the implementation of any deferred or tax-sheltered compensation plans existing before or after March 16, 2018, that are maintained on behalf of employees of institutions of higher education or pursuant to § 403(b) of the Internal Revenue Code ( 26 U.S.C. § 403(b) ).
(2) The responsibility for implementing the deferred compensation program for employees of state agencies, including employees of institutions of higher education, shall be delegated to the chair of the board of trustees for the Tennessee consolidated retirement system, with the approval of the remaining trustees.
(3) The responsibility for implementing the deferred compensation plan for state employees who are not paid on either the centralized state payroll system or by an institution of higher education, may be delegated as determined by the chair of the consolidated retirement board.
(4) Whenever plans are operated for state employees, including employees of institutions of higher education, pursuant to authority delegated herein to officials other than the chair of the consolidated retirement board, they shall be operated under the terms and conditions set out in contracts entered into by the chair of the consolidated retirement board for the purpose of effectuating this part.
(5) The responsibility for implementing the deferred compensation program for all other employees, as defined hereunder, shall be delegated to the appropriate officer, board, or committee, as designated by the local legislative body of such other agencies, counties or municipalities.
(b) Payroll deductions shall be made, in each instance, by the appropriate payroll officer.
(c) The chair of the consolidated retirement board or appropriately designated local officer, board or committee of such deferred compensation program may contract with a private corporation, institution and/or custodial bank to provide consolidated billing and all or any other administrative services deemed necessary or appropriate for the administration and operation of the program. The chair of the consolidated retirement board or appropriately designated local officer, board or committee of such deferred compensation program may assess the costs associated with administrating the program to the respective participating employees in order that any such plans adopted shall operate without cost to or contribution from this state.
(d) Notwithstanding any law to the contrary, the chair of the consolidated retirement board, with the concurrence of the commissioner of finance and administration, has the authority to implement an automatic deferred or tax-sheltered compensation plan. Such plan shall provide that any person who becomes a full-time state employee on or after the implementation date of the plan, including a full-time employee of an institution of higher education, who is eligible to participate in one of the deferred or tax-sheltered compensation plans established pursuant to parts 1 or 3 of this chapter shall participate in at least one of the plans as a condition of employment, unless such employee files with that person's employer a notice of that person's election not to participate.
(e) Any notice of non-election shall be made in such format and through such medium as prescribed by the chair of the Tennessee consolidated retirement system and must be filed with that employee's employer by no later than thirty (30) calendar days from the date of the notice of automatic deferral letter. Any employee who does not file a notice of non-election within the prescribed period shall be automatically enrolled in the state's salary reduction plan established in part 3 of this chapter with a salary deferral of two percent (2%) of that employee's compensation. All contributions made by or on behalf of the employee shall be directed to such default option as shall be established by the chair of the consolidated retirement board until such time as the employee selects a different investment option or options. Notwithstanding this section or any other law to the contrary, future deferrals may be cancelled or adjusted at any time by the employee provided the employee notifies that employee's employer in such format and through such medium as may be prescribed by the chair of the Tennessee consolidated retirement system at least one month before the payday on which the cancellation or change is to be effective; provided, however, that any adjustment in the deferrals, other than a cancellation, cannot cause the amount of the deferrals to be less than twenty dollars ($20.00) per month, or if the employee is paid twice a month, ten dollars ($10.00) semimonthly, or such other lower amount as may be established under chapter 25, part 3 of this title. In addition, any adjustment in the deferrals cannot cause the amount of the deferrals to exceed the maximum allowed under the Internal Revenue Code.
(f) (1) Any employee who affirmatively declines to make employee deferrals after the first automatic enrollment contribution was made may make an election to withdraw that employee's entire automatic enrollment contribution. This election must be submitted no later than ninety (90) calendar days after the payroll date in which the first automatic enrollment contribution is made on behalf of the employee. The amount of the distribution shall be the value of the automatic enrollment contributions plus or minus investment gains or losses as of the date the distribution is processed. Automatic enrollment contributions made after such date shall remain in the plan and shall be subject to the plan's regular distribution rules. Further, an employee who has made an election to withdraw and who thereafter leaves employment and is then rehired by the same employer as defined in this subsection (f) or, by the same political subdivision in the case of a political subdivision employee, before a twelve-continuous month absence shall not be permitted to make another election to withdraw that participant's automatic enrollment contribution. (2) For purposes of this subsection (f), "same employer" means the employer for which the person last worked prior to separation from covered employment. All departments, agencies and instrumentalities in the executive, legislative and judicial branches of state government, including public institutions of higher education, shall be deemed one and the same employer. All public schools within the Tennessee public school system, except for public institutions of higher education, shall be deemed one and the same employer. (3) Notwithstanding the vesting provisions of the plan's document, the employer matching contributions described in § 8-25-303 that are attributable to the distribution of the automatic enrollment contributions shall be forfeited and placed in a forfeiture account. Amounts in the forfeiture account shall be used in the manner provided in the plan document established for the profit sharing and/or salary reduction plan established under chapter 25, part 3 of this title. The employer matching contributions described in § 8-25-303 shall not be made if a permissible withdrawal is taken pursuant to this subsection (f) before the date the matching contribution is allocated.
(1) Any employee who affirmatively declines to make employee deferrals after the first automatic enrollment contribution was made may make an election to withdraw that employee's entire automatic enrollment contribution. This election must be submitted no later than ninety (90) calendar days after the payroll date in which the first automatic enrollment contribution is made on behalf of the employee. The amount of the distribution shall be the value of the automatic enrollment contributions plus or minus investment gains or losses as of the date the distribution is processed. Automatic enrollment contributions made after such date shall remain in the plan and shall be subject to the plan's regular distribution rules. Further, an employee who has made an election to withdraw and who thereafter leaves employment and is then rehired by the same employer as defined in this subsection (f) or, by the same political subdivision in the case of a political subdivision employee, before a twelve-continuous month absence shall not be permitted to make another election to withdraw that participant's automatic enrollment contribution.
(2) For purposes of this subsection (f), "same employer" means the employer for which the person last worked prior to separation from covered employment. All departments, agencies and instrumentalities in the executive, legislative and judicial branches of state government, including public institutions of higher education, shall be deemed one and the same employer. All public schools within the Tennessee public school system, except for public institutions of higher education, shall be deemed one and the same employer.
(3) Notwithstanding the vesting provisions of the plan's document, the employer matching contributions described in § 8-25-303 that are attributable to the distribution of the automatic enrollment contributions shall be forfeited and placed in a forfeiture account. Amounts in the forfeiture account shall be used in the manner provided in the plan document established for the profit sharing and/or salary reduction plan established under chapter 25, part 3 of this title. The employer matching contributions described in § 8-25-303 shall not be made if a permissible withdrawal is taken pursuant to this subsection (f) before the date the matching contribution is allocated.
(g) The initial two percent (2%) automatic enrollment contribution described in this section shall be subject to a percentage annual increase thereafter if provided for in the plan document established for the profit sharing and/or salary reduction plan established under chapter 25, part 3 of this title.
(h) The automatic deferrals shall be contributed on a pre-tax basis and shall continue until the employee affirmatively elects otherwise.
(i) Notwithstanding any law to the contrary, a political subdivision, or an instrumentality of a political subdivision that has at least one thousand (1,000) employees, may implement, adopt, or administer an automatic deferred or tax-sheltered compensation plan for employees of that political subdivision or instrumentality that constitutes an eligible automatic contribution arrangement under § 414(w) of the Internal Revenue Code of 1986 ( 26 U.S.C. § 414(w) ). Such deferred or tax-sheltered compensation plan may provide, subject to the notice, election to withdraw, and other requirements of § 414(w) of the Internal Revenue Code of 1986, as amended, and regulations promulgated thereunder, that employees or a classification of employees eligible to participate in the plan on or after implementation of the plan must participate in the plan as a condition of employment unless such covered employee files notice with the sponsoring employer indicating that person's election not to participate in the manner and in the time period prescribed by the sponsoring employer.
Amended by 2022 Tenn. Acts, ch. 676, s 1, eff. 3/28/2022.
Amended by 2018 Tenn. Acts, ch. 576, Secs.s 4, s 5, s 6 eff. 3/16/2018.
Amended by 2013 Tenn. Acts, ch. 296, s 1, eff. 4/29/2013.
Acts 1973, ch. 359, § 4; T.C.A., § 8-4304; Acts 1980, ch. 562, § 2; 1983, ch. 282, § 2; 1993, ch. 67, § 7; 2009 , ch. 142, § 9; 2011 , ch. 140, § 1.
Tenn. Code Ann. § 8-47-126 — TN Code / Title 8 / Chapter 47 / Section 8-47-126
Criminal liability unaffected
Status: in_force

(a) Nothing in this chapter shall be construed as repealing any law now in force making it a crime or misdemeanor for such public officers to violate certain statutes of this state and providing a punishment for the violation. (b) Proceedings under this chapter shall not be a bar to proceedings under any criminal statute now in force or which may be in force. Acts 1915, ch. 11, § 15; Shan., § 1135a26; Code 1932, § 1902; T.C.A. (orig. ed.), § 8-2726.
(a) Nothing in this chapter shall be construed as repealing any law now in force making it a crime or misdemeanor for such public officers to violate certain statutes of this state and providing a punishment for the violation.
(b) Proceedings under this chapter shall not be a bar to proceedings under any criminal statute now in force or which may be in force.
Acts 1915, ch. 11, § 15; Shan., § 1135a26; Code 1932, § 1902; T.C.A. (orig. ed.), § 8-2726.
Tenn. Code Ann. § 8-6-203 — TN Code / Title 8 / Chapter 6 / Section 8-6-203
Preparation of reports
Status: in_force

The attorney general and reporter shall prepare the case, and the opinion so pronounced thereon, with proper syllabi of the points therein. In the report of each case shall be given the name of the judge or chancellor who made the decision in the court below, and the place of the decision; also, the name of the judge pronouncing the same in the supreme court. A brief synopsis of the statement of facts shall also be made, if the same is not sufficiently stated in the body of the opinion. It is the further duty of the attorney general and reporter to prepare a correct index for each volume. Acts 1871, ch. 99, § 1; 1872 (Ex. Sess.), ch. 10, § 1; Shan., § 5762; mod. Code 1932, § 9960; T.C.A. (orig. ed.), § 8-613.
The attorney general and reporter shall prepare the case, and the opinion so pronounced thereon, with proper syllabi of the points therein. In the report of each case shall be given the name of the judge or chancellor who made the decision in the court below, and the place of the decision; also, the name of the judge pronouncing the same in the supreme court. A brief synopsis of the statement of facts shall also be made, if the same is not sufficiently stated in the body of the opinion. It is the further duty of the attorney general and reporter to prepare a correct index for each volume.
Acts 1871, ch. 99, § 1; 1872 (Ex. Sess.), ch. 10, § 1; Shan., § 5762; mod. Code 1932, § 9960; T.C.A. (orig. ed.), § 8-613.
Tenn. Code Ann. § 8-7-229 — TN Code / Title 8 / Chapter 7 / Section 8-7-229
Assistant district attorneys general employed on July 1, 1994
Status: in_force

Sections 8-7-225 - 8-7-235 shall have no effect or application to the classification for future employment purposes or compensation or benefits of district attorneys general or assistant district attorneys general serving or employed in such capacity on June 1, 1994, whether compensated by the state of Tennessee or by local government. Acts 1994, ch. 704, § 5; 1999, ch. 460, § 1.
Sections 8-7-225 - 8-7-235 shall have no effect or application to the classification for future employment purposes or compensation or benefits of district attorneys general or assistant district attorneys general serving or employed in such capacity on June 1, 1994, whether compensated by the state of Tennessee or by local government.
Acts 1994, ch. 704, § 5; 1999, ch. 460, § 1.
Tenn. Code Ann. § 8-34-101 — TN Code / Title 8 / Chapter 34 / Section 8-34-101
Definitions for chapters 34-37
Status: in_force

As used in chapters 34-37 of this title, unless the context otherwise requires: (1) "Accumulated contributions" means the sum of all the amounts deducted from the compensation of a member, together with any amount transferred to the account of the member established pursuant to chapters 34-37 of this title from the respective account of the member under one (1) or more of the superseded systems, with interest thereon, as provided in § 8-37-307 ; (2) "Actuarial equivalent" means a benefit of equal value when computed at regular interest upon the basis of the mortality tables last adopted for such purpose by the board of trustees; (3) "Attorney general" means the attorney general and reporter and any assistant thereto by whatever name known, any district attorney general and any assistant thereto by whatever name called, and any officer or full-time employee of the general assembly or any committee thereof established by statute, who is duly licensed to practice law in Tennessee, whose duty it is to provide facilities for drafting bills or to assist individual legislators in drafting bills or who renders legal advice and services to the members of the general assembly or committees thereof; (4) (A) "Average final compensation" means the average annual earnable compensation of a member during the five (5) consecutive years of the member's creditable service affording the highest such average, or during all of the years in the member's creditable service if less than five (5) years; (B) (i) The annual earnable compensation received after June 30, 1981, for any member covered by the noncontributory provisions of the retirement system on July 1, 1981, or upon the effective date of the noncontributory provisions for any member covered after July 1, 1981, shall be increased by three and six-tenths percent (3.6%) for the purpose of computing the average final compensation. Such increases in the annual earnable compensation shall be discontinued for earnable compensation received after June 30, 1991. However, such increases in the annual earnable compensation received after June 30, 1991, shall continue for such members until June 30, 1998, unless such members are employees of employers participating in the retirement system pursuant to chapter 35 of this title. The governing body of any such employer may at its discretion authorize and accept the liability for such continued increases by resolution; (ii) Notwithstanding subdivision (4)(B)(i), effective July 1, 1998, such increases in the annual earnable compensation shall continue indefinitely for any member covered by the noncontributory provisions of the retirement system on July 1, 1981, or upon the effective date of the noncontributory provisions for any member covered after July 1, 1981, unless such members are employees of employers participating in the retirement system pursuant to chapter 35 of this title. The governing body of any such employer may at its discretion authorize and accept the liability for such continued increases by resolution; (iii) This subdivision (4) does not apply to a noncontributory prior class member of the superseded attorneys general retirement system who is a district attorney general, the executive director of the district attorneys general conference or a full-time assistant district attorney general; (C) Average final compensation shall not include more than five (5) longevity payments to a member pursuant to § 8-23-206 ; (5) "Beneficiary" means any person, persons or institution receiving a retirement allowance or other benefit as provided in chapters 34-37 of this title; (6) "Board of trustees" or "board" means the board provided for in part 3 of this chapter; (7) "Commissioner" means any person in office as a member of the public service commission, as prescribed by title 65, chapter 1, prior to June 30, 1996; (8) "County judge" means any person who is, or when such office existed was, a judge of a general sessions court, trial justice court, county chair, county judge, probate judge, or judge of a juvenile and/or domestic relations court, and whose compensation for such judicial service is paid wholly by a county of the state, or any person who is a county attorney who receives regular monthly or quarterly compensation from a county of the state, or any county manager or county administrator who receives regular monthly or quarterly compensation from a county of the state; provided, that no county manager or county administrator shall be eligible for membership if a county judge, chair of the quarterly county court or county mayor from that county is a member; (9) (A) "County official" means a county clerk, a clerk of a circuit court, a criminal court, or a probate court, a clerk and master of a chancery court, a clerk of a general sessions court where such general sessions court has an independent clerk who serves such court only, a register of deeds, a county trustee, a sheriff, a county road superintendent elected by a county legislative body, by a county road commission or commissioners, or by popular vote, and an assessor of property, any county commissioner elected by popular vote, serving in a county having a county commission form of government. In the event a consolidation or reorganization of any or all of such courts is provided by constitutional amendments or by act of the general assembly or both, "county official" also means a clerk of any such consolidated or reorganized court; (B) "County official" also includes any person filling the position of county mayor; (10) (A) "Covered compensation" means, with respect to any calendar year, the amount of a member's earnable compensation subject to contributions under the Federal Insurance Contributions Act ( 26 U.S.C. §§ 3101 - 3126 ); (B) The amount of nontaxable benefits elected in lieu of cash wages under a cafeteria plan, as permitted by § 125 of the Internal Revenue Code of 1986 ( 26 U.S.C. § 125 ), shall be included in computing the member's covered compensation. In no event shall the total amount included in covered compensation exceed the maximum social security wage base; (11) "Creditable service" means prior service plus membership service, as provided in part 6 of this chapter; (12) "Date of establishment" means the date as of which the retirement system is established as provided in § 8-34-201 ; (13) "Disability" or "disabled" means the inability to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment which can be expected to last for a continuous period of not less than twelve (12) months. This means that the condition must be both totally and permanently disabling; (14) (A) "Earnable compensation" means the compensation payable to a member for services rendered to an employer; (B) (i) "Earnable compensation" includes, but is not limited to, any bonus or incentive payment; provided, that: (a) Such payment is authorized by legislation passed by the general assembly and that such legislation provides that the payment shall be included as earnable compensation for retirement purposes and is not made for the purpose of increasing a member's retirement benefit or inducing a member to retire; or (b) Such payment is authorized by resolution legally adopted and approved by the chief governing body of an employer participating in the retirement system pursuant to chapter 35, part 2 of this title and that the resolution provides that the payment shall be included as earnable compensation for retirement purposes and is not made for the purpose of increasing a member's retirement benefit or inducing a member to retire. All employees generally, or all employees in a broad class or broad group of employees must be given the opportunity to qualify for the bonus or incentive payment under similar terms and conditions. If the bonus or incentive payment plan only applies to a class or group of employees, a distinct and reasonable basis must exist for offering the plan to the particular class or group of employees; (ii) "Earnable compensation" also includes the total amount for which an employee may choose to receive cash or a combination of cash and benefits under a cafeteria plan as permitted by § 125 of the Internal Revenue Code of 1986. "Earnable compensation" shall also include for any general employee in the executive, legislative, or judicial branch of government any compensation paid under § 3-1-106(f) and any non-cash compensation falling under Internal Revenue Service Regulation Section 1.61-2T(d) as such section exists on July 17, 2002, if such compensation was includable in gross income for federal income tax purposes and was subject to contributions under the Federal Insurance Contributions Act; (C) In cases where compensation includes maintenance, the board of trustees shall fix the value of that part of the compensation not paid in money; (D) Notwithstanding this subdivision (14) or another law to the contrary, "earnable compensation" does not include: (i) Compensation paid to a teacher employed in a state-supported institution of higher education for performing extra services for the institution that exceeds twenty-five percent (25%) of the teacher's base compensation. For purposes of this subdivision (14), "extra services" means any duties other than summer school or regular duties; (ii) Compensation that exceeds the maximum dollar limitation imposed by § 401(a)(17) of the Internal Revenue Code, as adjusted for cost-of-living increases in accordance with § 401(a)(17)(B) of the Internal Revenue Code ( 26 U.S.C. § 401(a)(17)(B) ). For any person becoming a member of the retirement system before July 1, 1996, the dollar limitation under § 401(a)(17) of the Internal Revenue Code ( 26 U.S.C. § 401(a)(17) ), shall not apply to the extent the amount of compensation which is allowed to be taken into account under the system would be reduced below the amount which was allowed to be taken into account under the system as in effect on July 1, 1993; and (iii) Compensation paid to a member from a plan for the deferral of compensation under § 457(f) of the Internal Revenue Code ( 26 U.S.C. § 457(f) ); (E) [Deleted by 2024 amendment.] (F) In all cases of doubt, the retirement system shall determine whether a certain payment is includable as earnable compensation; (15) "Education television association" means a nonprofit educational organization which has a contract with the state department of education through its television division to provide education television service; (16) "Employer" means: (A) The state or any department, commission, institution, board or agency of the state government by which a member is paid, with respect to members in its employ; (B) The state, the county board of education, the city board of education, the state board of education, the board of trustees of the University of Tennessee, the board of trustees of other educational institutions and agencies supported by and under the control of the state, or any other agency of and within the state by which a teacher is paid, with respect to teachers in its employ; (C) Any political subdivision of the state or educational cooperative participating in the retirement system pursuant to chapter 35, part 2 of this title or the Tennessee County Services Association, with respect to members in its employ; (D) Any county of the state with respect to members in its employ; (E) Any other association which was a member of one (1) of the superseded systems; (F) A contractor that manages and operates a mental health institute under this chapter; or (G) A contractor that manages and operates a blind workshop pursuant to § 71-4-608 ; (17) "Firefighter" means a person in the employ of a political subdivision participating under chapter 35, part 2 of this title who is a member of the fire department of such political subdivision, and is trained in firefighting and actively engaged in such work or subject to call for such services, providing such person's primary livelihood is derived from such work; (18) "General employee" means any person who is a state official, including legislative officials elected by the general assembly, or who is employed in the service of, and whose compensation is payable in whole or in part by, the state, including employees under supervision of the state whose compensation is paid, in whole or in part, from federal or other funds, or any person in the employ of a political subdivision participating under chapter 35, part 2 of this title, or of the Tennessee County Services Association, but does not include any teacher, state police officer, wildlife officer, firefighter, police officer, state judge, county judge, attorney general, governor, or county official or public service commissioner, or any person performing services on a contractual or percentage basis; (19) "In-service" means a member who has not retired, has not been refunded and is within one hundred fifty (150) days of such member's last paid day of employment. The last paid day of employment for a teacher shall be the last scheduled working day of the normal school year or the last day of employment if prior to the end of the school year; (20) "Internal Revenue Code" means the Internal Revenue Code of 1986, codified in United States Code, title 26, as amended; (21) "Limitation year" means, for testing purposes under § 415 of the Internal Revenue Code ( 26 U.S.C. § 415 ), the calendar year; (22) "Local retirement fund" means any teachers' retirement fund or other arrangement for payment of retirement benefits to teachers, except this retirement system, supported wholly or in part by contributions made by an employer as defined by chapters 34-37 of this title; (23) "Medical advisors" means the physicians, companies, or organizations provided for in part 4 of this chapter; (24) "Member" means any person included in the membership of the retirement system, as provided in chapter 35, part 1 of this title; (25) "Member annuity" means annual payments for life derived from the accumulated contributions of the member; (26) "Membership service" means service rendered while a member of the retirement system; (27) "Minor" has the meaning set forth in § 1-3-105 , except when a contrary intention is manifest; (28) "Part-time employee" means any person employed by the state or a political subdivision who renders less than a full day of service per working day or less than a full week of service per working week. Any employee falling into either of the above categories shall be considered part-time unless the law otherwise provides. "Part-time employee" does not include employees who are students, seasonal or temporary employees under twenty-five (25) years of age, temporary employees in institutions of higher education, or substitute teachers, unless such substitutes are under contract and scheduled to work the same time as a regular teacher. "Part-time employee" includes any interim teacher who is employed on a temporary basis to teach for a regular teacher who is on unpaid leave; (29) "Physical or mental impairment" means one which is medically determinable. This means that the condition should be one that can be determined by a physician. The physical or mental impairment must be the primary reason for the individual's inability to engage in substantial gainful activity; (30) "Plan year" means the fiscal year commencing July 1; (31) "Police officer" means a person in the employ of a political subdivision participating under chapter 35, part 2 of this title who is a member of the police department of such political subdivision and is trained in police work and actively engaged in such work; (32) "Prior class member" means a member who, on the day preceding the date of establishment, shall have been a member of a superseded system and who elects to remain covered by the benefit and contribution provisions of the superseded system, or who fails to elect to become covered by the benefit and contribution provisions of the retirement system applicable to new employees, as the case may be, in accordance with chapter 35, part 1 of this title; (33) "Prior service" means service rendered prior to the date of membership in the retirement system for which credit was given under the terms of one (1) or more of the superseded systems as provided in part 6 of this chapter; (34) "Public school" means any school conducted within the state under the authority and supervision of a duly elected or appointed city or county school board, and any educational institution supported by and under the control of the state; (35) "Regular interest" means interest at such rate or rates compounded annually as may be set from time to time by the board of trustees in accordance with § 8-34-505 ; (36) "Retirement" means withdrawal from membership with a retirement allowance granted under chapters 34-37 of this title; (37) (A) "Retirement allowance" means the sum of the member annuity and the state annuity. All retirement allowances shall be payable in equal monthly installments, which shall cease with the month in which death occurs, unless otherwise specifically provided in this section; provided, that if the retirement allowance is less than ten dollars ($10.00) per month, it shall be paid in a lump sum of equivalent actuarial value. If the entire monthly retirement allowance is ten dollars ($10.00) or more per month but less than seventy-five dollars ($75.00) per month, it shall be paid in a lump sum of equivalent actuarial value unless the recipient thereof files with the retirement division an election to receive the benefit in equal monthly installments pursuant to this subdivision (37). To be effective, the recipient must file the election by no later than sixty (60) calendar days after the recipient's receipt of the lump sum payment and the recipient must return any such payment to the retirement division. Notwithstanding any provision of this subdivision (37) to the contrary, any retirement allowance that equals ten dollars ($10.00) or more per month but less than fifty dollars ($50.00) per month shall be paid in a lump sum of equivalent actuarial value if such allowance is payable on account of a person who became a member of the retirement system on or after July 1, 2001; (B) Notwithstanding subdivision (37)(A) to the contrary, any retirement allowance that equals ten dollars ($10.00) or more per month but less than seventy-five dollars ($75.00) per month shall be paid in a lump sum of equivalent actuarial value if such allowance is payable on account of a person who became a member of the retirement system on or after July 1, 2013; (38) "Retirement system" means the Tennessee consolidated retirement system as defined in §§ 8-34-201 , 8-34-202 ; (39) "Service" means service as a general employee, a teacher, a state police officer, a wildlife officer, a firefighter, a police officer, a state judge, a county judge, an attorney general, a commissioner or a county official which is paid for by an employer, and also includes service for which a former member of the general assembly is entitled to under [former] §§ 3-401 and 3-406 [repealed]; provided, that such member received compensation for such service; (40) "Service retirement date" means the date on which a member first becomes eligible for a service retirement allowance, or would first become eligible for a service retirement allowance if the member were to remain in service until such date, as provided in §§ 8-36-201 - 8-36-204 or §§ 8-36-301 - 8-36-304; (41) "Social security integration level" means, with respect to the calendar year in which a member retires, the average annual amount of compensation with respect to which old age and survivors benefits would be provided under Title II of the Federal Social Security Act ( 42 U.S.C. §§ 401 - 425 ), for a male employee attaining sixty-five (65) years of age in such calendar year, computed as though for each year prior to such calendar year annual compensation is at least equal to the maximum amount of annual earnings subject to contributions under the Federal Insurance Contributions Act. Such average annual amount of compensation shall be rounded to the nearest multiple of six hundred dollars ($600); (42) "State" means the state of Tennessee; (43) "State annuity" means annual payments for life derived from contributions by an employer; (44) "State judge" means any person in office as a judge of a court of record in this state, whose salary for the judge's judicial position has been paid during the period of the judge's service wholly from the treasury of the state, including the administrative director of the courts; (45) "State police officer" means any commissioned member of the department of safety, and any agent of the Tennessee bureau of investigation; (46) "Student" means any person enrolled in a course of study in a school or in a post-secondary educational institution who as a condition of such enrollment is employed in a full-time position. However, "student" does not include any person who is otherwise eligible for membership in the retirement system in accordance with § 8-35-101(a) ; (47) (A) "Substantial gainful activity" means the performance of significant duties over a reasonable period of time of work for remuneration or profit or in work of a type generally performed for remuneration or profit. Work which results in earnings considered by the law or regulations governing the social security administration to be substantial for disability recipients from that system shall be considered to be substantial gainful employment in this system; and (B) "Significant duties" means that the duties are useful in the accomplishment of a job or the operation of a business but also that they have a degree of economic value; (48) "Superseded system" means, where applicable, the Tennessee state retirement system, the Tennessee teachers' retirement system, the Tennessee judges' retirement system, the retirement system for county paid judges of Tennessee, the attorneys general retirement system of Tennessee, the public service commissioners' retirement system, and the Tennessee retirement system for county officials, any one (1) of them, or any combination thereof; (49) "Teacher": (A) Means any person employed in a public school, as a teacher, librarian, principal, superintendent or chief administrative officer of a public school system, administrative officer of a department of education, a supervisor of teachers, a reserve officer training corps (ROTC) instructor, or any other position whereby the state requires the employee to be certificated as a teacher, or licensed as a nurse, physical therapist, or occupational therapist in a public school; provided, that any teacher who has taught in the public schools for a period of at least one (1) year who transfers to a position within the Tennessee public school system that does not require a teacher's certificate shall continue participation in the retirement system as a teacher; (B) Does not include a physical therapist or an occupational therapist employed with the Metropolitan Nashville Public Schools District; and (C) Includes any person who is employed in a public school on or after July 1, 1972, as a guidance counselor but who is not retired as of July 1, 2019; (50) "Temporary employment" means any general employee can be considered as a temporary employee for a period not to exceed six (6) months before becoming eligible for membership in the retirement system, except as provided in § 8-35-107(b) ; (51) "Transferred Class A member" means a member who on the day preceding the date of establishment shall have been a Class A member of the Tennessee teachers' retirement system or the Tennessee state retirement system and who is not a prior class member; (52) "Transferred Class B member" means a member who on the day preceding the date of establishment shall have been a Class B member of the Tennessee teachers' retirement system or the Tennessee state retirement system and who is not a prior class member; and (53) "Wildlife officer" means any commissioned employee of the wildlife resources agency engaged in law enforcement activities on a day-to-day basis. Amended by 2024 Tenn. Acts, ch. 605,s 8, eff. 3/27/2024. Amended by 2019 Tenn. Acts, ch. 381, s 3, eff. 5/10/2019. Amended by 2018 Tenn. Acts, ch. 736, Secs.s 1, s 2 eff. 4/18/2018. Amended by 2016 Tenn. Acts, ch. 605, Secs.s 1, s 2 eff. 3/17/2016. Amended by 2014 Tenn. Acts, ch. 659, Secs.s 4, s 5 eff. 4/10/2014. Amended by 2013 Tenn. Acts, ch. 296, Secs.s 5, s 6 eff. 4/29/2013. Acts 1972, ch. 814, § 1; 1973, ch. 347, §§ 1, 2; 1974, ch. 582, § 1; 1974, ch. 630, §§ 1, 2; 1974, ch. 715, § 3; 1974, ch. 723, § 1; 1974, ch. 786, § 1; 1974, ch. 788, § 1; 1975, ch. 281, § 1; 1975, ch. 315, §§ 8, 15; 1976, ch. 813, § 1; 1976, ch. 816, § 11; 1977, ch. 89, § 27; 1977, ch. 400, § 1; 1978, ch. 934, §§ 30, 31; 1979, ch. 321, § 1; T.C.A., § 8-3901; Acts 1980, ch. 636, § 13; 1980, ch. 654, §§ 1, 2; 1981, ch. 387, § 1; 1981, ch. 508, § 16; 1982, ch. 571, § 6; 1982, ch. 584, § 3; 1982, ch. 771, § 1; 1982, ch. 863, § 5; 1982, ch. 919, § 1; 1983, ch. 342, §§ 2, 27; 1984, ch. 797, §§ 1, 2; 1985, ch. 449, §§ 1-3; 1986, ch. 553, §§ 2-7, 25; 1986, ch. 665, § 5; 1988, ch. 527, §§ 2, 3; 1988, ch. 973, § 1; 1989, ch. 505, § 1; 1990, ch. 835, § 1; 1991, ch. 378, §§ 1-7; 1991, ch. 489, § 1; 1992, ch. 958, § 1; 1993, ch. 66, § 7; 1993, ch. 67, § 14; 1993, ch. 345, § 3; 1993, ch. 474, § 1; T.C.A., §§ 8-34-103 -- 8-34-152; Acts 1994, ch. 710, § 1; 1994, ch. 716, § 1; 1994, ch. 958, § 1; 1995, ch. 305, § 91; 1995, ch. 479, § 1; 1996, ch. 918, § 1; 1996, ch. 996, § 2; 1997 , ch. 63, § 1; 1997 , ch. 432, § 1; 1999, ch. 205, §§ 13, 14; 2001, ch. 58, § 3; 2002, ch. 863, §§ 2, 21; 2003 , ch. 12, § 1; 2003 , ch. 90, § 2; 2004, ch. 631, §§ 1, 2; 2006, ch. 870, § 7; 2008 , ch. 674, § 18; 2009 , ch. 142, § 2; 2010 , ch. 777, § 1.
As used in chapters 34-37 of this title, unless the context otherwise requires:
(1) "Accumulated contributions" means the sum of all the amounts deducted from the compensation of a member, together with any amount transferred to the account of the member established pursuant to chapters 34-37 of this title from the respective account of the member under one (1) or more of the superseded systems, with interest thereon, as provided in § 8-37-307 ;
(2) "Actuarial equivalent" means a benefit of equal value when computed at regular interest upon the basis of the mortality tables last adopted for such purpose by the board of trustees;
(3) "Attorney general" means the attorney general and reporter and any assistant thereto by whatever name known, any district attorney general and any assistant thereto by whatever name called, and any officer or full-time employee of the general assembly or any committee thereof established by statute, who is duly licensed to practice law in Tennessee, whose duty it is to provide facilities for drafting bills or to assist individual legislators in drafting bills or who renders legal advice and services to the members of the general assembly or committees thereof;
(4) (A) "Average final compensation" means the average annual earnable compensation of a member during the five (5) consecutive years of the member's creditable service affording the highest such average, or during all of the years in the member's creditable service if less than five (5) years; (B) (i) The annual earnable compensation received after June 30, 1981, for any member covered by the noncontributory provisions of the retirement system on July 1, 1981, or upon the effective date of the noncontributory provisions for any member covered after July 1, 1981, shall be increased by three and six-tenths percent (3.6%) for the purpose of computing the average final compensation. Such increases in the annual earnable compensation shall be discontinued for earnable compensation received after June 30, 1991. However, such increases in the annual earnable compensation received after June 30, 1991, shall continue for such members until June 30, 1998, unless such members are employees of employers participating in the retirement system pursuant to chapter 35 of this title. The governing body of any such employer may at its discretion authorize and accept the liability for such continued increases by resolution; (ii) Notwithstanding subdivision (4)(B)(i), effective July 1, 1998, such increases in the annual earnable compensation shall continue indefinitely for any member covered by the noncontributory provisions of the retirement system on July 1, 1981, or upon the effective date of the noncontributory provisions for any member covered after July 1, 1981, unless such members are employees of employers participating in the retirement system pursuant to chapter 35 of this title. The governing body of any such employer may at its discretion authorize and accept the liability for such continued increases by resolution; (iii) This subdivision (4) does not apply to a noncontributory prior class member of the superseded attorneys general retirement system who is a district attorney general, the executive director of the district attorneys general conference or a full-time assistant district attorney general; (C) Average final compensation shall not include more than five (5) longevity payments to a member pursuant to § 8-23-206 ;
(A) "Average final compensation" means the average annual earnable compensation of a member during the five (5) consecutive years of the member's creditable service affording the highest such average, or during all of the years in the member's creditable service if less than five (5) years;
(B) (i) The annual earnable compensation received after June 30, 1981, for any member covered by the noncontributory provisions of the retirement system on July 1, 1981, or upon the effective date of the noncontributory provisions for any member covered after July 1, 1981, shall be increased by three and six-tenths percent (3.6%) for the purpose of computing the average final compensation. Such increases in the annual earnable compensation shall be discontinued for earnable compensation received after June 30, 1991. However, such increases in the annual earnable compensation received after June 30, 1991, shall continue for such members until June 30, 1998, unless such members are employees of employers participating in the retirement system pursuant to chapter 35 of this title. The governing body of any such employer may at its discretion authorize and accept the liability for such continued increases by resolution; (ii) Notwithstanding subdivision (4)(B)(i), effective July 1, 1998, such increases in the annual earnable compensation shall continue indefinitely for any member covered by the noncontributory provisions of the retirement system on July 1, 1981, or upon the effective date of the noncontributory provisions for any member covered after July 1, 1981, unless such members are employees of employers participating in the retirement system pursuant to chapter 35 of this title. The governing body of any such employer may at its discretion authorize and accept the liability for such continued increases by resolution; (iii) This subdivision (4) does not apply to a noncontributory prior class member of the superseded attorneys general retirement system who is a district attorney general, the executive director of the district attorneys general conference or a full-time assistant district attorney general;
(i) The annual earnable compensation received after June 30, 1981, for any member covered by the noncontributory provisions of the retirement system on July 1, 1981, or upon the effective date of the noncontributory provisions for any member covered after July 1, 1981, shall be increased by three and six-tenths percent (3.6%) for the purpose of computing the average final compensation. Such increases in the annual earnable compensation shall be discontinued for earnable compensation received after June 30, 1991. However, such increases in the annual earnable compensation received after June 30, 1991, shall continue for such members until June 30, 1998, unless such members are employees of employers participating in the retirement system pursuant to chapter 35 of this title. The governing body of any such employer may at its discretion authorize and accept the liability for such continued increases by resolution;
(ii) Notwithstanding subdivision (4)(B)(i), effective July 1, 1998, such increases in the annual earnable compensation shall continue indefinitely for any member covered by the noncontributory provisions of the retirement system on July 1, 1981, or upon the effective date of the noncontributory provisions for any member covered after July 1, 1981, unless such members are employees of employers participating in the retirement system pursuant to chapter 35 of this title. The governing body of any such employer may at its discretion authorize and accept the liability for such continued increases by resolution;
(iii) This subdivision (4) does not apply to a noncontributory prior class member of the superseded attorneys general retirement system who is a district attorney general, the executive director of the district attorneys general conference or a full-time assistant district attorney general;
(C) Average final compensation shall not include more than five (5) longevity payments to a member pursuant to § 8-23-206 ;
(5) "Beneficiary" means any person, persons or institution receiving a retirement allowance or other benefit as provided in chapters 34-37 of this title;
(6) "Board of trustees" or "board" means the board provided for in part 3 of this chapter;
(7) "Commissioner" means any person in office as a member of the public service commission, as prescribed by title 65, chapter 1, prior to June 30, 1996;
(8) "County judge" means any person who is, or when such office existed was, a judge of a general sessions court, trial justice court, county chair, county judge, probate judge, or judge of a juvenile and/or domestic relations court, and whose compensation for such judicial service is paid wholly by a county of the state, or any person who is a county attorney who receives regular monthly or quarterly compensation from a county of the state, or any county manager or county administrator who receives regular monthly or quarterly compensation from a county of the state; provided, that no county manager or county administrator shall be eligible for membership if a county judge, chair of the quarterly county court or county mayor from that county is a member;
(9) (A) "County official" means a county clerk, a clerk of a circuit court, a criminal court, or a probate court, a clerk and master of a chancery court, a clerk of a general sessions court where such general sessions court has an independent clerk who serves such court only, a register of deeds, a county trustee, a sheriff, a county road superintendent elected by a county legislative body, by a county road commission or commissioners, or by popular vote, and an assessor of property, any county commissioner elected by popular vote, serving in a county having a county commission form of government. In the event a consolidation or reorganization of any or all of such courts is provided by constitutional amendments or by act of the general assembly or both, "county official" also means a clerk of any such consolidated or reorganized court; (B) "County official" also includes any person filling the position of county mayor;
(A) "County official" means a county clerk, a clerk of a circuit court, a criminal court, or a probate court, a clerk and master of a chancery court, a clerk of a general sessions court where such general sessions court has an independent clerk who serves such court only, a register of deeds, a county trustee, a sheriff, a county road superintendent elected by a county legislative body, by a county road commission or commissioners, or by popular vote, and an assessor of property, any county commissioner elected by popular vote, serving in a county having a county commission form of government. In the event a consolidation or reorganization of any or all of such courts is provided by constitutional amendments or by act of the general assembly or both, "county official" also means a clerk of any such consolidated or reorganized court;
(B) "County official" also includes any person filling the position of county mayor;
(10) (A) "Covered compensation" means, with respect to any calendar year, the amount of a member's earnable compensation subject to contributions under the Federal Insurance Contributions Act ( 26 U.S.C. §§ 3101 - 3126 ); (B) The amount of nontaxable benefits elected in lieu of cash wages under a cafeteria plan, as permitted by § 125 of the Internal Revenue Code of 1986 ( 26 U.S.C. § 125 ), shall be included in computing the member's covered compensation. In no event shall the total amount included in covered compensation exceed the maximum social security wage base;
(A) "Covered compensation" means, with respect to any calendar year, the amount of a member's earnable compensation subject to contributions under the Federal Insurance Contributions Act ( 26 U.S.C. §§ 3101 - 3126 );
(B) The amount of nontaxable benefits elected in lieu of cash wages under a cafeteria plan, as permitted by § 125 of the Internal Revenue Code of 1986 ( 26 U.S.C. § 125 ), shall be included in computing the member's covered compensation. In no event shall the total amount included in covered compensation exceed the maximum social security wage base;
(11) "Creditable service" means prior service plus membership service, as provided in part 6 of this chapter;
(12) "Date of establishment" means the date as of which the retirement system is established as provided in § 8-34-201 ;
(13) "Disability" or "disabled" means the inability to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment which can be expected to last for a continuous period of not less than twelve (12) months. This means that the condition must be both totally and permanently disabling;
(14) (A) "Earnable compensation" means the compensation payable to a member for services rendered to an employer; (B) (i) "Earnable compensation" includes, but is not limited to, any bonus or incentive payment; provided, that: (a) Such payment is authorized by legislation passed by the general assembly and that such legislation provides that the payment shall be included as earnable compensation for retirement purposes and is not made for the purpose of increasing a member's retirement benefit or inducing a member to retire; or (b) Such payment is authorized by resolution legally adopted and approved by the chief governing body of an employer participating in the retirement system pursuant to chapter 35, part 2 of this title and that the resolution provides that the payment shall be included as earnable compensation for retirement purposes and is not made for the purpose of increasing a member's retirement benefit or inducing a member to retire. All employees generally, or all employees in a broad class or broad group of employees must be given the opportunity to qualify for the bonus or incentive payment under similar terms and conditions. If the bonus or incentive payment plan only applies to a class or group of employees, a distinct and reasonable basis must exist for offering the plan to the particular class or group of employees; (ii) "Earnable compensation" also includes the total amount for which an employee may choose to receive cash or a combination of cash and benefits under a cafeteria plan as permitted by § 125 of the Internal Revenue Code of 1986. "Earnable compensation" shall also include for any general employee in the executive, legislative, or judicial branch of government any compensation paid under § 3-1-106(f) and any non-cash compensation falling under Internal Revenue Service Regulation Section 1.61-2T(d) as such section exists on July 17, 2002, if such compensation was includable in gross income for federal income tax purposes and was subject to contributions under the Federal Insurance Contributions Act; (C) In cases where compensation includes maintenance, the board of trustees shall fix the value of that part of the compensation not paid in money; (D) Notwithstanding this subdivision (14) or another law to the contrary, "earnable compensation" does not include: (i) Compensation paid to a teacher employed in a state-supported institution of higher education for performing extra services for the institution that exceeds twenty-five percent (25%) of the teacher's base compensation. For purposes of this subdivision (14), "extra services" means any duties other than summer school or regular duties; (ii) Compensation that exceeds the maximum dollar limitation imposed by § 401(a)(17) of the Internal Revenue Code, as adjusted for cost-of-living increases in accordance with § 401(a)(17)(B) of the Internal Revenue Code ( 26 U.S.C. § 401(a)(17)(B) ). For any person becoming a member of the retirement system before July 1, 1996, the dollar limitation under § 401(a)(17) of the Internal Revenue Code ( 26 U.S.C. § 401(a)(17) ), shall not apply to the extent the amount of compensation which is allowed to be taken into account under the system would be reduced below the amount which was allowed to be taken into account under the system as in effect on July 1, 1993; and (iii) Compensation paid to a member from a plan for the deferral of compensation under § 457(f) of the Internal Revenue Code ( 26 U.S.C. § 457(f) ); (E) [Deleted by 2024 amendment.] (F) In all cases of doubt, the retirement system shall determine whether a certain payment is includable as earnable compensation;
(A) "Earnable compensation" means the compensation payable to a member for services rendered to an employer;
(B) (i) "Earnable compensation" includes, but is not limited to, any bonus or incentive payment; provided, that: (a) Such payment is authorized by legislation passed by the general assembly and that such legislation provides that the payment shall be included as earnable compensation for retirement purposes and is not made for the purpose of increasing a member's retirement benefit or inducing a member to retire; or (b) Such payment is authorized by resolution legally adopted and approved by the chief governing body of an employer participating in the retirement system pursuant to chapter 35, part 2 of this title and that the resolution provides that the payment shall be included as earnable compensation for retirement purposes and is not made for the purpose of increasing a member's retirement benefit or inducing a member to retire. All employees generally, or all employees in a broad class or broad group of employees must be given the opportunity to qualify for the bonus or incentive payment under similar terms and conditions. If the bonus or incentive payment plan only applies to a class or group of employees, a distinct and reasonable basis must exist for offering the plan to the particular class or group of employees; (ii) "Earnable compensation" also includes the total amount for which an employee may choose to receive cash or a combination of cash and benefits under a cafeteria plan as permitted by § 125 of the Internal Revenue Code of 1986. "Earnable compensation" shall also include for any general employee in the executive, legislative, or judicial branch of government any compensation paid under § 3-1-106(f) and any non-cash compensation falling under Internal Revenue Service Regulation Section 1.61-2T(d) as such section exists on July 17, 2002, if such compensation was includable in gross income for federal income tax purposes and was subject to contributions under the Federal Insurance Contributions Act;
(i) "Earnable compensation" includes, but is not limited to, any bonus or incentive payment; provided, that: (a) Such payment is authorized by legislation passed by the general assembly and that such legislation provides that the payment shall be included as earnable compensation for retirement purposes and is not made for the purpose of increasing a member's retirement benefit or inducing a member to retire; or (b) Such payment is authorized by resolution legally adopted and approved by the chief governing body of an employer participating in the retirement system pursuant to chapter 35, part 2 of this title and that the resolution provides that the payment shall be included as earnable compensation for retirement purposes and is not made for the purpose of increasing a member's retirement benefit or inducing a member to retire. All employees generally, or all employees in a broad class or broad group of employees must be given the opportunity to qualify for the bonus or incentive payment under similar terms and conditions. If the bonus or incentive payment plan only applies to a class or group of employees, a distinct and reasonable basis must exist for offering the plan to the particular class or group of employees;
(a) Such payment is authorized by legislation passed by the general assembly and that such legislation provides that the payment shall be included as earnable compensation for retirement purposes and is not made for the purpose of increasing a member's retirement benefit or inducing a member to retire; or
(b) Such payment is authorized by resolution legally adopted and approved by the chief governing body of an employer participating in the retirement system pursuant to chapter 35, part 2 of this title and that the resolution provides that the payment shall be included as earnable compensation for retirement purposes and is not made for the purpose of increasing a member's retirement benefit or inducing a member to retire. All employees generally, or all employees in a broad class or broad group of employees must be given the opportunity to qualify for the bonus or incentive payment under similar terms and conditions. If the bonus or incentive payment plan only applies to a class or group of employees, a distinct and reasonable basis must exist for offering the plan to the particular class or group of employees;
(ii) "Earnable compensation" also includes the total amount for which an employee may choose to receive cash or a combination of cash and benefits under a cafeteria plan as permitted by § 125 of the Internal Revenue Code of 1986. "Earnable compensation" shall also include for any general employee in the executive, legislative, or judicial branch of government any compensation paid under § 3-1-106(f) and any non-cash compensation falling under Internal Revenue Service Regulation Section 1.61-2T(d) as such section exists on July 17, 2002, if such compensation was includable in gross income for federal income tax purposes and was subject to contributions under the Federal Insurance Contributions Act;
(C) In cases where compensation includes maintenance, the board of trustees shall fix the value of that part of the compensation not paid in money;
(D) Notwithstanding this subdivision (14) or another law to the contrary, "earnable compensation" does not include: (i) Compensation paid to a teacher employed in a state-supported institution of higher education for performing extra services for the institution that exceeds twenty-five percent (25%) of the teacher's base compensation. For purposes of this subdivision (14), "extra services" means any duties other than summer school or regular duties; (ii) Compensation that exceeds the maximum dollar limitation imposed by § 401(a)(17) of the Internal Revenue Code, as adjusted for cost-of-living increases in accordance with § 401(a)(17)(B) of the Internal Revenue Code ( 26 U.S.C. § 401(a)(17)(B) ). For any person becoming a member of the retirement system before July 1, 1996, the dollar limitation under § 401(a)(17) of the Internal Revenue Code ( 26 U.S.C. § 401(a)(17) ), shall not apply to the extent the amount of compensation which is allowed to be taken into account under the system would be reduced below the amount which was allowed to be taken into account under the system as in effect on July 1, 1993; and (iii) Compensation paid to a member from a plan for the deferral of compensation under § 457(f) of the Internal Revenue Code ( 26 U.S.C. § 457(f) );
(i) Compensation paid to a teacher employed in a state-supported institution of higher education for performing extra services for the institution that exceeds twenty-five percent (25%) of the teacher's base compensation. For purposes of this subdivision (14), "extra services" means any duties other than summer school or regular duties;
(ii) Compensation that exceeds the maximum dollar limitation imposed by § 401(a)(17) of the Internal Revenue Code, as adjusted for cost-of-living increases in accordance with § 401(a)(17)(B) of the Internal Revenue Code ( 26 U.S.C. § 401(a)(17)(B) ). For any person becoming a member of the retirement system before July 1, 1996, the dollar limitation under § 401(a)(17) of the Internal Revenue Code ( 26 U.S.C. § 401(a)(17) ), shall not apply to the extent the amount of compensation which is allowed to be taken into account under the system would be reduced below the amount which was allowed to be taken into account under the system as in effect on July 1, 1993; and
(iii) Compensation paid to a member from a plan for the deferral of compensation under § 457(f) of the Internal Revenue Code ( 26 U.S.C. § 457(f) );
(E) [Deleted by 2024 amendment.]
(F) In all cases of doubt, the retirement system shall determine whether a certain payment is includable as earnable compensation;
(15) "Education television association" means a nonprofit educational organization which has a contract with the state department of education through its television division to provide education television service;
(16) "Employer" means: (A) The state or any department, commission, institution, board or agency of the state government by which a member is paid, with respect to members in its employ; (B) The state, the county board of education, the city board of education, the state board of education, the board of trustees of the University of Tennessee, the board of trustees of other educational institutions and agencies supported by and under the control of the state, or any other agency of and within the state by which a teacher is paid, with respect to teachers in its employ; (C) Any political subdivision of the state or educational cooperative participating in the retirement system pursuant to chapter 35, part 2 of this title or the Tennessee County Services Association, with respect to members in its employ; (D) Any county of the state with respect to members in its employ; (E) Any other association which was a member of one (1) of the superseded systems; (F) A contractor that manages and operates a mental health institute under this chapter; or (G) A contractor that manages and operates a blind workshop pursuant to § 71-4-608 ;
(A) The state or any department, commission, institution, board or agency of the state government by which a member is paid, with respect to members in its employ;
(B) The state, the county board of education, the city board of education, the state board of education, the board of trustees of the University of Tennessee, the board of trustees of other educational institutions and agencies supported by and under the control of the state, or any other agency of and within the state by which a teacher is paid, with respect to teachers in its employ;
(C) Any political subdivision of the state or educational cooperative participating in the retirement system pursuant to chapter 35, part 2 of this title or the Tennessee County Services Association, with respect to members in its employ;
(D) Any county of the state with respect to members in its employ;
(E) Any other association which was a member of one (1) of the superseded systems;
(F) A contractor that manages and operates a mental health institute under this chapter; or
(G) A contractor that manages and operates a blind workshop pursuant to § 71-4-608 ;
(17) "Firefighter" means a person in the employ of a political subdivision participating under chapter 35, part 2 of this title who is a member of the fire department of such political subdivision, and is trained in firefighting and actively engaged in such work or subject to call for such services, providing such person's primary livelihood is derived from such work;
(18) "General employee" means any person who is a state official, including legislative officials elected by the general assembly, or who is employed in the service of, and whose compensation is payable in whole or in part by, the state, including employees under supervision of the state whose compensation is paid, in whole or in part, from federal or other funds, or any person in the employ of a political subdivision participating under chapter 35, part 2 of this title, or of the Tennessee County Services Association, but does not include any teacher, state police officer, wildlife officer, firefighter, police officer, state judge, county judge, attorney general, governor, or county official or public service commissioner, or any person performing services on a contractual or percentage basis;
(19) "In-service" means a member who has not retired, has not been refunded and is within one hundred fifty (150) days of such member's last paid day of employment. The last paid day of employment for a teacher shall be the last scheduled working day of the normal school year or the last day of employment if prior to the end of the school year;
(20) "Internal Revenue Code" means the Internal Revenue Code of 1986, codified in United States Code, title 26, as amended;
(21) "Limitation year" means, for testing purposes under § 415 of the Internal Revenue Code ( 26 U.S.C. § 415 ), the calendar year;
(22) "Local retirement fund" means any teachers' retirement fund or other arrangement for payment of retirement benefits to teachers, except this retirement system, supported wholly or in part by contributions made by an employer as defined by chapters 34-37 of this title;
(23) "Medical advisors" means the physicians, companies, or organizations provided for in part 4 of this chapter;
(24) "Member" means any person included in the membership of the retirement system, as provided in chapter 35, part 1 of this title;
(25) "Member annuity" means annual payments for life derived from the accumulated contributions of the member;
(26) "Membership service" means service rendered while a member of the retirement system;
(27) "Minor" has the meaning set forth in § 1-3-105 , except when a contrary intention is manifest;
(28) "Part-time employee" means any person employed by the state or a political subdivision who renders less than a full day of service per working day or less than a full week of service per working week. Any employee falling into either of the above categories shall be considered part-time unless the law otherwise provides. "Part-time employee" does not include employees who are students, seasonal or temporary employees under twenty-five (25) years of age, temporary employees in institutions of higher education, or substitute teachers, unless such substitutes are under contract and scheduled to work the same time as a regular teacher. "Part-time employee" includes any interim teacher who is employed on a temporary basis to teach for a regular teacher who is on unpaid leave;
(29) "Physical or mental impairment" means one which is medically determinable. This means that the condition should be one that can be determined by a physician. The physical or mental impairment must be the primary reason for the individual's inability to engage in substantial gainful activity;
(30) "Plan year" means the fiscal year commencing July 1;
(31) "Police officer" means a person in the employ of a political subdivision participating under chapter 35, part 2 of this title who is a member of the police department of such political subdivision and is trained in police work and actively engaged in such work;
(32) "Prior class member" means a member who, on the day preceding the date of establishment, shall have been a member of a superseded system and who elects to remain covered by the benefit and contribution provisions of the superseded system, or who fails to elect to become covered by the benefit and contribution provisions of the retirement system applicable to new employees, as the case may be, in accordance with chapter 35, part 1 of this title;
(33) "Prior service" means service rendered prior to the date of membership in the retirement system for which credit was given under the terms of one (1) or more of the superseded systems as provided in part 6 of this chapter;
(34) "Public school" means any school conducted within the state under the authority and supervision of a duly elected or appointed city or county school board, and any educational institution supported by and under the control of the state;
(35) "Regular interest" means interest at such rate or rates compounded annually as may be set from time to time by the board of trustees in accordance with § 8-34-505 ;
(36) "Retirement" means withdrawal from membership with a retirement allowance granted under chapters 34-37 of this title;
(37) (A) "Retirement allowance" means the sum of the member annuity and the state annuity. All retirement allowances shall be payable in equal monthly installments, which shall cease with the month in which death occurs, unless otherwise specifically provided in this section; provided, that if the retirement allowance is less than ten dollars ($10.00) per month, it shall be paid in a lump sum of equivalent actuarial value. If the entire monthly retirement allowance is ten dollars ($10.00) or more per month but less than seventy-five dollars ($75.00) per month, it shall be paid in a lump sum of equivalent actuarial value unless the recipient thereof files with the retirement division an election to receive the benefit in equal monthly installments pursuant to this subdivision (37). To be effective, the recipient must file the election by no later than sixty (60) calendar days after the recipient's receipt of the lump sum payment and the recipient must return any such payment to the retirement division. Notwithstanding any provision of this subdivision (37) to the contrary, any retirement allowance that equals ten dollars ($10.00) or more per month but less than fifty dollars ($50.00) per month shall be paid in a lump sum of equivalent actuarial value if such allowance is payable on account of a person who became a member of the retirement system on or after July 1, 2001; (B) Notwithstanding subdivision (37)(A) to the contrary, any retirement allowance that equals ten dollars ($10.00) or more per month but less than seventy-five dollars ($75.00) per month shall be paid in a lump sum of equivalent actuarial value if such allowance is payable on account of a person who became a member of the retirement system on or after July 1, 2013;
(A) "Retirement allowance" means the sum of the member annuity and the state annuity. All retirement allowances shall be payable in equal monthly installments, which shall cease with the month in which death occurs, unless otherwise specifically provided in this section; provided, that if the retirement allowance is less than ten dollars ($10.00) per month, it shall be paid in a lump sum of equivalent actuarial value. If the entire monthly retirement allowance is ten dollars ($10.00) or more per month but less than seventy-five dollars ($75.00) per month, it shall be paid in a lump sum of equivalent actuarial value unless the recipient thereof files with the retirement division an election to receive the benefit in equal monthly installments pursuant to this subdivision (37). To be effective, the recipient must file the election by no later than sixty (60) calendar days after the recipient's receipt of the lump sum payment and the recipient must return any such payment to the retirement division. Notwithstanding any provision of this subdivision (37) to the contrary, any retirement allowance that equals ten dollars ($10.00) or more per month but less than fifty dollars ($50.00) per month shall be paid in a lump sum of equivalent actuarial value if such allowance is payable on account of a person who became a member of the retirement system on or after July 1, 2001;
(B) Notwithstanding subdivision (37)(A) to the contrary, any retirement allowance that equals ten dollars ($10.00) or more per month but less than seventy-five dollars ($75.00) per month shall be paid in a lump sum of equivalent actuarial value if such allowance is payable on account of a person who became a member of the retirement system on or after July 1, 2013;
(38) "Retirement system" means the Tennessee consolidated retirement system as defined in §§ 8-34-201 , 8-34-202 ;
(39) "Service" means service as a general employee, a teacher, a state police officer, a wildlife officer, a firefighter, a police officer, a state judge, a county judge, an attorney general, a commissioner or a county official which is paid for by an employer, and also includes service for which a former member of the general assembly is entitled to under [former] §§ 3-401 and 3-406 [repealed]; provided, that such member received compensation for such service;
(40) "Service retirement date" means the date on which a member first becomes eligible for a service retirement allowance, or would first become eligible for a service retirement allowance if the member were to remain in service until such date, as provided in §§ 8-36-201 - 8-36-204 or §§ 8-36-301 - 8-36-304;
(41) "Social security integration level" means, with respect to the calendar year in which a member retires, the average annual amount of compensation with respect to which old age and survivors benefits would be provided under Title II of the Federal Social Security Act ( 42 U.S.C. §§ 401 - 425 ), for a male employee attaining sixty-five (65) years of age in such calendar year, computed as though for each year prior to such calendar year annual compensation is at least equal to the maximum amount of annual earnings subject to contributions under the Federal Insurance Contributions Act. Such average annual amount of compensation shall be rounded to the nearest multiple of six hundred dollars ($600);
(42) "State" means the state of Tennessee;
(43) "State annuity" means annual payments for life derived from contributions by an employer;
(44) "State judge" means any person in office as a judge of a court of record in this state, whose salary for the judge's judicial position has been paid during the period of the judge's service wholly from the treasury of the state, including the administrative director of the courts;
(45) "State police officer" means any commissioned member of the department of safety, and any agent of the Tennessee bureau of investigation;
(46) "Student" means any person enrolled in a course of study in a school or in a post-secondary educational institution who as a condition of such enrollment is employed in a full-time position. However, "student" does not include any person who is otherwise eligible for membership in the retirement system in accordance with § 8-35-101(a) ;
(47) (A) "Substantial gainful activity" means the performance of significant duties over a reasonable period of time of work for remuneration or profit or in work of a type generally performed for remuneration or profit. Work which results in earnings considered by the law or regulations governing the social security administration to be substantial for disability recipients from that system shall be considered to be substantial gainful employment in this system; and (B) "Significant duties" means that the duties are useful in the accomplishment of a job or the operation of a business but also that they have a degree of economic value;
(A) "Substantial gainful activity" means the performance of significant duties over a reasonable period of time of work for remuneration or profit or in work of a type generally performed for remuneration or profit. Work which results in earnings considered by the law or regulations governing the social security administration to be substantial for disability recipients from that system shall be considered to be substantial gainful employment in this system; and
(B) "Significant duties" means that the duties are useful in the accomplishment of a job or the operation of a business but also that they have a degree of economic value;
(48) "Superseded system" means, where applicable, the Tennessee state retirement system, the Tennessee teachers' retirement system, the Tennessee judges' retirement system, the retirement system for county paid judges of Tennessee, the attorneys general retirement system of Tennessee, the public service commissioners' retirement system, and the Tennessee retirement system for county officials, any one (1) of them, or any combination thereof;
(49) "Teacher": (A) Means any person employed in a public school, as a teacher, librarian, principal, superintendent or chief administrative officer of a public school system, administrative officer of a department of education, a supervisor of teachers, a reserve officer training corps (ROTC) instructor, or any other position whereby the state requires the employee to be certificated as a teacher, or licensed as a nurse, physical therapist, or occupational therapist in a public school; provided, that any teacher who has taught in the public schools for a period of at least one (1) year who transfers to a position within the Tennessee public school system that does not require a teacher's certificate shall continue participation in the retirement system as a teacher; (B) Does not include a physical therapist or an occupational therapist employed with the Metropolitan Nashville Public Schools District; and (C) Includes any person who is employed in a public school on or after July 1, 1972, as a guidance counselor but who is not retired as of July 1, 2019;
(A) Means any person employed in a public school, as a teacher, librarian, principal, superintendent or chief administrative officer of a public school system, administrative officer of a department of education, a supervisor of teachers, a reserve officer training corps (ROTC) instructor, or any other position whereby the state requires the employee to be certificated as a teacher, or licensed as a nurse, physical therapist, or occupational therapist in a public school; provided, that any teacher who has taught in the public schools for a period of at least one (1) year who transfers to a position within the Tennessee public school system that does not require a teacher's certificate shall continue participation in the retirement system as a teacher;
(B) Does not include a physical therapist or an occupational therapist employed with the Metropolitan Nashville Public Schools District; and
(C) Includes any person who is employed in a public school on or after July 1, 1972, as a guidance counselor but who is not retired as of July 1, 2019;
(50) "Temporary employment" means any general employee can be considered as a temporary employee for a period not to exceed six (6) months before becoming eligible for membership in the retirement system, except as provided in § 8-35-107(b) ;
(51) "Transferred Class A member" means a member who on the day preceding the date of establishment shall have been a Class A member of the Tennessee teachers' retirement system or the Tennessee state retirement system and who is not a prior class member;
(52) "Transferred Class B member" means a member who on the day preceding the date of establishment shall have been a Class B member of the Tennessee teachers' retirement system or the Tennessee state retirement system and who is not a prior class member; and
(53) "Wildlife officer" means any commissioned employee of the wildlife resources agency engaged in law enforcement activities on a day-to-day basis.
Amended by 2024 Tenn. Acts, ch. 605,s 8, eff. 3/27/2024.
Amended by 2019 Tenn. Acts, ch. 381, s 3, eff. 5/10/2019.
Amended by 2018 Tenn. Acts, ch. 736, Secs.s 1, s 2 eff. 4/18/2018.
Amended by 2016 Tenn. Acts, ch. 605, Secs.s 1, s 2 eff. 3/17/2016.
Amended by 2014 Tenn. Acts, ch. 659, Secs.s 4, s 5 eff. 4/10/2014.
Amended by 2013 Tenn. Acts, ch. 296, Secs.s 5, s 6 eff. 4/29/2013.
Acts 1972, ch. 814, § 1; 1973, ch. 347, §§ 1, 2; 1974, ch. 582, § 1; 1974, ch. 630, §§ 1, 2; 1974, ch. 715, § 3; 1974, ch. 723, § 1; 1974, ch. 786, § 1; 1974, ch. 788, § 1; 1975, ch. 281, § 1; 1975, ch. 315, §§ 8, 15; 1976, ch. 813, § 1; 1976, ch. 816, § 11; 1977, ch. 89, § 27; 1977, ch. 400, § 1; 1978, ch. 934, §§ 30, 31; 1979, ch. 321, § 1; T.C.A., § 8-3901; Acts 1980, ch. 636, § 13; 1980, ch. 654, §§ 1, 2; 1981, ch. 387, § 1; 1981, ch. 508, § 16; 1982, ch. 571, § 6; 1982, ch. 584, § 3; 1982, ch. 771, § 1; 1982, ch. 863, § 5; 1982, ch. 919, § 1; 1983, ch. 342, §§ 2, 27; 1984, ch. 797, §§ 1, 2; 1985, ch. 449, §§ 1-3; 1986, ch. 553, §§ 2-7, 25; 1986, ch. 665, § 5; 1988, ch. 527, §§ 2, 3; 1988, ch. 973, § 1; 1989, ch. 505, § 1; 1990, ch. 835, § 1; 1991, ch. 378, §§ 1-7; 1991, ch. 489, § 1; 1992, ch. 958, § 1; 1993, ch. 66, § 7; 1993, ch. 67, § 14; 1993, ch. 345, § 3; 1993, ch. 474, § 1; T.C.A., §§ 8-34-103 -- 8-34-152; Acts 1994, ch. 710, § 1; 1994, ch. 716, § 1; 1994, ch. 958, § 1; 1995, ch. 305, § 91; 1995, ch. 479, § 1; 1996, ch. 918, § 1; 1996, ch. 996, § 2; 1997 , ch. 63, § 1; 1997 , ch. 432, § 1; 1999, ch. 205, §§ 13, 14; 2001, ch. 58, § 3; 2002, ch. 863, §§ 2, 21; 2003 , ch. 12, § 1; 2003 , ch. 90, § 2; 2004, ch. 631, §§ 1, 2; 2006, ch. 870, § 7; 2008 , ch. 674, § 18; 2009 , ch. 142, § 2; 2010 , ch. 777, § 1.
Tenn. Code Ann. § 8-39-204 — TN Code / Title 8 / Chapter 39 / Section 8-39-204
Allowance to surviving spouse upon death of governor
Status: in_force

(a) Death After Age 65. If a former governor dies after reaching sixty-five (65) years of age, one-half (½) of the amount of the former governor's retirement allowance shall be payable thereafter to the former governor's surviving spouse to continue until the surviving spouse's remarriage or death. (b) Death Before Age 65. If a former governor dies before reaching sixty-five (65) years of age, a survivor benefit shall be payable to the former governor's surviving spouse thereafter to continue until the surviving spouse's remarriage or death. Such survivor benefit shall be a retirement allowance commencing on the first day of the calendar month next following the former governor's date of death, which shall be the actuarial equivalent of a retirement allowance payable to the surviving spouse at sixty-five (65) years of age equal to one-half (½) of the amount of the retirement allowance which the former governor would have received if the former governor had lived to sixty-five (65) years of age. (c) (1) Notwithstanding any provision to the contrary, if the surviving spouse of a former governor was married to the former governor during any period while the former governor served in office as governor, the monthly survivor benefit payable to such surviving spouse under this section shall be subject to adjustment pursuant to subdivisions (c)(2) and (3). (2) Effective July 1, 1999, if there is a percentage increase in the consumer price index, as determined in accordance with § 8-36-701(a)(1) , of at least one-half of one percent (0.5%), the monthly survivor benefit payable to each such surviving spouse in receipt of an allowance prior to the July 1 next following shall be increased commencing on such July 1 by an amount determined by multiplying the surviving spouse's then current monthly survivor benefit by such percentage, but not to exceed three percent (3%). Such increased benefit shall be the surviving spouse's base benefit. Notwithstanding the foregoing, if such percentage is one-half of one percent (0.5%) or more but less than one percent (1%), the percentage shall be rounded to one percent (1%). (3) Notwithstanding subdivision (c)(2), in any year in which there is an increase in the annual salary of the office of the governor, the surviving spouse shall, on July 1 of such year, have such surviving spouse's then current base benefit recomputed according to the then annual salary of the office of the governor. For recomputation purposes, previous cost-of-living adjustments given pursuant to subdivision (c)(2) shall not be included. The recomputed benefit shall be compared to the current base benefit received by the surviving spouse. If the recomputed benefit is larger, the surviving spouse's base benefit shall become the recomputed benefit effective on July 1 of such year. The new base benefit shall thereafter be subject to the cost-of-living provisions of subdivision (c)(2). (4) Any increase in benefits provided by this subsection (c) shall not be paid retroactively, but shall become effective on July 1, 1999. Acts 1972, ch. 814, § 12; T.C.A., § 8-3942(c); Acts 1982, ch. 919, § 2; 1999, ch. 15, § 1.
(a) Death After Age 65. If a former governor dies after reaching sixty-five (65) years of age, one-half (½) of the amount of the former governor's retirement allowance shall be payable thereafter to the former governor's surviving spouse to continue until the surviving spouse's remarriage or death.
(b) Death Before Age 65. If a former governor dies before reaching sixty-five (65) years of age, a survivor benefit shall be payable to the former governor's surviving spouse thereafter to continue until the surviving spouse's remarriage or death. Such survivor benefit shall be a retirement allowance commencing on the first day of the calendar month next following the former governor's date of death, which shall be the actuarial equivalent of a retirement allowance payable to the surviving spouse at sixty-five (65) years of age equal to one-half (½) of the amount of the retirement allowance which the former governor would have received if the former governor had lived to sixty-five (65) years of age.
(c) (1) Notwithstanding any provision to the contrary, if the surviving spouse of a former governor was married to the former governor during any period while the former governor served in office as governor, the monthly survivor benefit payable to such surviving spouse under this section shall be subject to adjustment pursuant to subdivisions (c)(2) and (3). (2) Effective July 1, 1999, if there is a percentage increase in the consumer price index, as determined in accordance with § 8-36-701(a)(1) , of at least one-half of one percent (0.5%), the monthly survivor benefit payable to each such surviving spouse in receipt of an allowance prior to the July 1 next following shall be increased commencing on such July 1 by an amount determined by multiplying the surviving spouse's then current monthly survivor benefit by such percentage, but not to exceed three percent (3%). Such increased benefit shall be the surviving spouse's base benefit. Notwithstanding the foregoing, if such percentage is one-half of one percent (0.5%) or more but less than one percent (1%), the percentage shall be rounded to one percent (1%). (3) Notwithstanding subdivision (c)(2), in any year in which there is an increase in the annual salary of the office of the governor, the surviving spouse shall, on July 1 of such year, have such surviving spouse's then current base benefit recomputed according to the then annual salary of the office of the governor. For recomputation purposes, previous cost-of-living adjustments given pursuant to subdivision (c)(2) shall not be included. The recomputed benefit shall be compared to the current base benefit received by the surviving spouse. If the recomputed benefit is larger, the surviving spouse's base benefit shall become the recomputed benefit effective on July 1 of such year. The new base benefit shall thereafter be subject to the cost-of-living provisions of subdivision (c)(2). (4) Any increase in benefits provided by this subsection (c) shall not be paid retroactively, but shall become effective on July 1, 1999.
(1) Notwithstanding any provision to the contrary, if the surviving spouse of a former governor was married to the former governor during any period while the former governor served in office as governor, the monthly survivor benefit payable to such surviving spouse under this section shall be subject to adjustment pursuant to subdivisions (c)(2) and (3).
(2) Effective July 1, 1999, if there is a percentage increase in the consumer price index, as determined in accordance with § 8-36-701(a)(1) , of at least one-half of one percent (0.5%), the monthly survivor benefit payable to each such surviving spouse in receipt of an allowance prior to the July 1 next following shall be increased commencing on such July 1 by an amount determined by multiplying the surviving spouse's then current monthly survivor benefit by such percentage, but not to exceed three percent (3%). Such increased benefit shall be the surviving spouse's base benefit. Notwithstanding the foregoing, if such percentage is one-half of one percent (0.5%) or more but less than one percent (1%), the percentage shall be rounded to one percent (1%).
(3) Notwithstanding subdivision (c)(2), in any year in which there is an increase in the annual salary of the office of the governor, the surviving spouse shall, on July 1 of such year, have such surviving spouse's then current base benefit recomputed according to the then annual salary of the office of the governor. For recomputation purposes, previous cost-of-living adjustments given pursuant to subdivision (c)(2) shall not be included. The recomputed benefit shall be compared to the current base benefit received by the surviving spouse. If the recomputed benefit is larger, the surviving spouse's base benefit shall become the recomputed benefit effective on July 1 of such year. The new base benefit shall thereafter be subject to the cost-of-living provisions of subdivision (c)(2).
(4) Any increase in benefits provided by this subsection (c) shall not be paid retroactively, but shall become effective on July 1, 1999.
Acts 1972, ch. 814, § 12; T.C.A., § 8-3942(c); Acts 1982, ch. 919, § 2; 1999, ch. 15, § 1.
Tenn. Code Ann. § 8-30-312 — TN Code / Title 8 / Chapter 30 / Section 8-30-312
Transfers
Status: in_force

(a) An appointing authority may at any time assign an employee from one position to another position in the same job classification or rank within the same department. Upon making such assignment, the appointing authority shall give written notice of such action and the reasons for such action to the commissioner. (b) A transfer of an employee from one department to another may be made with the approval of the commissioner and of the appointing authorities. The appointing authority, or authorities, with the approval of the commissioner, shall have authority to make such a transfer for any reason that they may deem to be for the good of the service. Their actions shall not be subject to appeal except as provided in this chapter. (c) No employee shall be transferred from a position in one class to a position in another class of a higher rank or for which there are substantially dissimilar requirements for appointment, unless the employee is appointed to such latter position after certification of the employee's name from a pool of candidates in accordance with this chapter. (d) Any change of an employee from a position in one class to a position in a class of a lower rank shall be considered a demotion, except that the employee shall not be considered to have been demoted and shall not be required to serve a period of probation, if the change from a position in one class to a position in a class of a lower rank occurred: (1) At the employee's request, with the concurrence of the department or agency; or (2) (A) Because of a change in the organizational structure of the government entity; (B) Because of the abolishment of a position; (C) As the result of a reduction in force; (D) For reasons caused by organizational necessity; or (E) As a result of compliance with § 8-30-205 . Amended by 2022 Tenn. Acts, ch. 655, s 13, eff. 7/1/2022. Acts 2012 , ch. 800, § 33.
(a) An appointing authority may at any time assign an employee from one position to another position in the same job classification or rank within the same department. Upon making such assignment, the appointing authority shall give written notice of such action and the reasons for such action to the commissioner.
(b) A transfer of an employee from one department to another may be made with the approval of the commissioner and of the appointing authorities. The appointing authority, or authorities, with the approval of the commissioner, shall have authority to make such a transfer for any reason that they may deem to be for the good of the service. Their actions shall not be subject to appeal except as provided in this chapter.
(c) No employee shall be transferred from a position in one class to a position in another class of a higher rank or for which there are substantially dissimilar requirements for appointment, unless the employee is appointed to such latter position after certification of the employee's name from a pool of candidates in accordance with this chapter.
(d) Any change of an employee from a position in one class to a position in a class of a lower rank shall be considered a demotion, except that the employee shall not be considered to have been demoted and shall not be required to serve a period of probation, if the change from a position in one class to a position in a class of a lower rank occurred: (1) At the employee's request, with the concurrence of the department or agency; or (2) (A) Because of a change in the organizational structure of the government entity; (B) Because of the abolishment of a position; (C) As the result of a reduction in force; (D) For reasons caused by organizational necessity; or (E) As a result of compliance with § 8-30-205 .
(1) At the employee's request, with the concurrence of the department or agency; or
(2) (A) Because of a change in the organizational structure of the government entity; (B) Because of the abolishment of a position; (C) As the result of a reduction in force; (D) For reasons caused by organizational necessity; or (E) As a result of compliance with § 8-30-205 .
(A) Because of a change in the organizational structure of the government entity;
(B) Because of the abolishment of a position;
(C) As the result of a reduction in force;
(D) For reasons caused by organizational necessity; or
(E) As a result of compliance with § 8-30-205 .
Amended by 2022 Tenn. Acts, ch. 655, s 13, eff. 7/1/2022.
Acts 2012 , ch. 800, § 33.
Tenn. Code Ann. § 8-7-112 — TN Code / Title 8 / Chapter 7 / Section 8-7-112
Authorization to prosecute county ordinance violations
Status: in_force

District attorneys general with responsibility for prosecuting offenses in counties with populations of less than five hundred thousand (500,000), according to the 1990 federal census or any subsequent federal census, and with a charter form of government pursuant to title 5, chapter 1, part 2, also are authorized to contract or enter into an agreement with such counties for the prosecution of violations of the ordinances of such counties. Acts 1995, ch. 475, § 2.
District attorneys general with responsibility for prosecuting offenses in counties with populations of less than five hundred thousand (500,000), according to the 1990 federal census or any subsequent federal census, and with a charter form of government pursuant to title 5, chapter 1, part 2, also are authorized to contract or enter into an agreement with such counties for the prosecution of violations of the ordinances of such counties.
Acts 1995, ch. 475, § 2.
Tenn. Code Ann. § 8-37-216 — TN Code / Title 8 / Chapter 37 / Section 8-37-216
Employer assumption of employee contributions
Status: in_force

(a) Each employer shall be permitted to pick up the employee contributions required by § 8-37-202 for all compensation earned after December 31, 1986; provided, that the state has received a favorable decision before that date from the internal revenue service or the federal courts that, under § 414(h) of the Internal Revenue Code ( 26 U.S.C. § 414(h) ), these contributions shall not be included in the gross income of the employee until they are distributed or made available to the employee. If a favorable decision is received after December 31, 1986, then such plan shall go into effect for compensation earned after the next December 31. (b) Employee contributions shall be paid by the employer in lieu of contributions by the employee. The contributions so picked up shall be treated as employer contributions in determining tax treatment under the Internal Revenue Code. (c) The state shall pick up contributions on behalf of state employees and teachers. (d) Political subdivision employers may elect to pick up contributions on behalf of all of their employees upon adoption of a resolution by the chief governing body authorizing and accepting the liability for such contributions. (e) The employee shall not have the option of choosing to receive the contributions in the form of cash or cash equivalents instead of having them paid by the employer into the retirement fund. Acts 1986, ch. 555, § 1; 1987, ch. 54, §§ 14, 15.
(a) Each employer shall be permitted to pick up the employee contributions required by § 8-37-202 for all compensation earned after December 31, 1986; provided, that the state has received a favorable decision before that date from the internal revenue service or the federal courts that, under § 414(h) of the Internal Revenue Code ( 26 U.S.C. § 414(h) ), these contributions shall not be included in the gross income of the employee until they are distributed or made available to the employee. If a favorable decision is received after December 31, 1986, then such plan shall go into effect for compensation earned after the next December 31.
(b) Employee contributions shall be paid by the employer in lieu of contributions by the employee. The contributions so picked up shall be treated as employer contributions in determining tax treatment under the Internal Revenue Code.
(c) The state shall pick up contributions on behalf of state employees and teachers.
(d) Political subdivision employers may elect to pick up contributions on behalf of all of their employees upon adoption of a resolution by the chief governing body authorizing and accepting the liability for such contributions.
(e) The employee shall not have the option of choosing to receive the contributions in the form of cash or cash equivalents instead of having them paid by the employer into the retirement fund.
Acts 1986, ch. 555, § 1; 1987, ch. 54, §§ 14, 15.
Tenn. Code Ann. § 8-36-301 — TN Code / Title 8 / Chapter 36 / Section 8-36-301
Eligibility
Status: in_force

(a) Any member in Group 1 shall be eligible for early service retirement upon satisfying one (1) of the following: (1) Attainment of fifty-five (55) years of age with the applicable years of creditable service as set forth in § 8-36-204 ; or (2) At any age less than fifty-five (55) years of age with twenty-five (25) years of creditable service; provided, that this provision shall be optional for political subdivisions participating under chapter 35 of this title. (b) Any member in Group 2 shall be eligible for early retirement upon satisfying one (1) of the following: (1) Attainment of fifty-five (55) years of age with ten (10) years of creditable service; or (2) If the member is employed by a political subdivision which has not authorized unreduced service retirement benefits pursuant to § 8-36-201(b)(1)(B) , at any age with thirty (30) years of creditable service. (c) Any member in Group 3 shall be eligible for early service retirement upon attaining fifty-five (55) years of age with eight (8) years of service. Acts 1972, ch. 814, § 5; 1973, ch. 347, § 13; 1979, ch. 288, § 5; T.C.A., § 8-3908; Acts 1984, ch. 601, § 3; 1986, ch. 554, § 15; 1997 , ch. 67, § 2; 1998, ch. 1011, §§ 4, 5.
(a) Any member in Group 1 shall be eligible for early service retirement upon satisfying one (1) of the following: (1) Attainment of fifty-five (55) years of age with the applicable years of creditable service as set forth in § 8-36-204 ; or (2) At any age less than fifty-five (55) years of age with twenty-five (25) years of creditable service; provided, that this provision shall be optional for political subdivisions participating under chapter 35 of this title.
(1) Attainment of fifty-five (55) years of age with the applicable years of creditable service as set forth in § 8-36-204 ; or
(2) At any age less than fifty-five (55) years of age with twenty-five (25) years of creditable service; provided, that this provision shall be optional for political subdivisions participating under chapter 35 of this title.
(b) Any member in Group 2 shall be eligible for early retirement upon satisfying one (1) of the following: (1) Attainment of fifty-five (55) years of age with ten (10) years of creditable service; or (2) If the member is employed by a political subdivision which has not authorized unreduced service retirement benefits pursuant to § 8-36-201(b)(1)(B) , at any age with thirty (30) years of creditable service.
(1) Attainment of fifty-five (55) years of age with ten (10) years of creditable service; or
(2) If the member is employed by a political subdivision which has not authorized unreduced service retirement benefits pursuant to § 8-36-201(b)(1)(B) , at any age with thirty (30) years of creditable service.
(c) Any member in Group 3 shall be eligible for early service retirement upon attaining fifty-five (55) years of age with eight (8) years of service.
Acts 1972, ch. 814, § 5; 1973, ch. 347, § 13; 1979, ch. 288, § 5; T.C.A., § 8-3908; Acts 1984, ch. 601, § 3; 1986, ch. 554, § 15; 1997 , ch. 67, § 2; 1998, ch. 1011, §§ 4, 5.
Tenn. Code Ann. § 8-3-103 — TN Code / Title 8 / Chapter 3 / Section 8-3-103
Oath of office
Status: in_force

The secretary of state shall also take an oath to support the Constitutions of Tennessee and of the United States, and an oath that such person will faithfully execute the duties of the office. Code 1858, § 196 (deriv. Acts 1796 (Mar.), ch. 2, § 1); Shan., § 244; Code 1932, § 190; T.C.A. (orig. ed.), § 8-303.
The secretary of state shall also take an oath to support the Constitutions of Tennessee and of the United States, and an oath that such person will faithfully execute the duties of the office.
Code 1858, § 196 (deriv. Acts 1796 (Mar.), ch. 2, § 1); Shan., § 244; Code 1932, § 190; T.C.A. (orig. ed.), § 8-303.
Tenn. Code Ann. § 8-17-102 — TN Code / Title 8 / Chapter 17 / Section 8-17-102
Chapter definitions - Application to jointly created instrumentalities, utility districts and school districts
Status: in_force

(a) As used in this chapter, unless the context otherwise requires: (1) "Commission" means the Tennessee ethics commission; (2) "County" means a county, metropolitan or consolidated government, inclusive of any boards, commissions, authorities, corporations or other instrumentalities appointed or created by the county or an official of the county. Furthermore, for the purpose of this chapter, the county election commission shall be considered an instrumentality of county government; and the administrator of elections and other employees of the election commission shall be considered county employees. Likewise, for the purpose of this chapter, the county health department shall be considered a county department and its employees shall be considered county employees; (3) "Ethical standards" includes rules and regulations regarding limits on, and/or reasonable and systematic disclosure of, gifts or other things of value received by officials and employees that impact or appear to impact their discretion, and includes rules and regulations regarding reasonable and systematic disclosure by officials and employees of their personal interests that impact or appear to impact their discretion. The term "ethical standards" does not include personnel or employment policies or policies or procedures related to operational aspects of governmental entities; (4) "Municipality" means an incorporated city or town, inclusive of any boards, commissions, authorities, corporations or other instrumentalities appointed or created by the municipality; and (5) "Officials and employees" means and includes any official, whether elected or appointed, officer, employee or servant, or any member of any board, agency, commission, authority or corporation, whether compensated or not, or any officer, employee or servant thereof, of a county or municipality. (b) If a board, commission, authority, corporation or other instrumentality is created by two (2) or more local government entities, such creating entities shall, by amendment to the interlocal agreement or other agreement creating such joint instrumentality, designate the ethical standards that govern the jointly created instrumentality. (c) Utility districts shall be considered separate governmental entities and shall be governed by ethical standards established by the board of commissioners of the utility district in conformity with § 8-17-105(b) . Water, wastewater and gas authorities created by a private act or under the general law shall be considered separate governmental entities and shall be governed by ethical standards established by the governing board of the water, wastewater or gas authority in conformity with § 8-17-105(b) . (d) County, municipal and special school districts shall be considered separate governmental entities and shall be governed by ethical standards established by the board of education of the school district. Acts 2006 (1st Ex. Sess.), ch. 1, §49; 2007 , ch. 405, §§ 1, 2; 2008 , ch. 898, § 1.
(a) As used in this chapter, unless the context otherwise requires: (1) "Commission" means the Tennessee ethics commission; (2) "County" means a county, metropolitan or consolidated government, inclusive of any boards, commissions, authorities, corporations or other instrumentalities appointed or created by the county or an official of the county. Furthermore, for the purpose of this chapter, the county election commission shall be considered an instrumentality of county government; and the administrator of elections and other employees of the election commission shall be considered county employees. Likewise, for the purpose of this chapter, the county health department shall be considered a county department and its employees shall be considered county employees; (3) "Ethical standards" includes rules and regulations regarding limits on, and/or reasonable and systematic disclosure of, gifts or other things of value received by officials and employees that impact or appear to impact their discretion, and includes rules and regulations regarding reasonable and systematic disclosure by officials and employees of their personal interests that impact or appear to impact their discretion. The term "ethical standards" does not include personnel or employment policies or policies or procedures related to operational aspects of governmental entities; (4) "Municipality" means an incorporated city or town, inclusive of any boards, commissions, authorities, corporations or other instrumentalities appointed or created by the municipality; and (5) "Officials and employees" means and includes any official, whether elected or appointed, officer, employee or servant, or any member of any board, agency, commission, authority or corporation, whether compensated or not, or any officer, employee or servant thereof, of a county or municipality.
(1) "Commission" means the Tennessee ethics commission;
(2) "County" means a county, metropolitan or consolidated government, inclusive of any boards, commissions, authorities, corporations or other instrumentalities appointed or created by the county or an official of the county. Furthermore, for the purpose of this chapter, the county election commission shall be considered an instrumentality of county government; and the administrator of elections and other employees of the election commission shall be considered county employees. Likewise, for the purpose of this chapter, the county health department shall be considered a county department and its employees shall be considered county employees;
(3) "Ethical standards" includes rules and regulations regarding limits on, and/or reasonable and systematic disclosure of, gifts or other things of value received by officials and employees that impact or appear to impact their discretion, and includes rules and regulations regarding reasonable and systematic disclosure by officials and employees of their personal interests that impact or appear to impact their discretion. The term "ethical standards" does not include personnel or employment policies or policies or procedures related to operational aspects of governmental entities;
(4) "Municipality" means an incorporated city or town, inclusive of any boards, commissions, authorities, corporations or other instrumentalities appointed or created by the municipality; and
(5) "Officials and employees" means and includes any official, whether elected or appointed, officer, employee or servant, or any member of any board, agency, commission, authority or corporation, whether compensated or not, or any officer, employee or servant thereof, of a county or municipality.
(b) If a board, commission, authority, corporation or other instrumentality is created by two (2) or more local government entities, such creating entities shall, by amendment to the interlocal agreement or other agreement creating such joint instrumentality, designate the ethical standards that govern the jointly created instrumentality.
(c) Utility districts shall be considered separate governmental entities and shall be governed by ethical standards established by the board of commissioners of the utility district in conformity with § 8-17-105(b) . Water, wastewater and gas authorities created by a private act or under the general law shall be considered separate governmental entities and shall be governed by ethical standards established by the governing board of the water, wastewater or gas authority in conformity with § 8-17-105(b) .
(d) County, municipal and special school districts shall be considered separate governmental entities and shall be governed by ethical standards established by the board of education of the school district.
Acts 2006 (1st Ex. Sess.), ch. 1, §49; 2007 , ch. 405, §§ 1, 2; 2008 , ch. 898, § 1.
Tenn. Code Ann. § 8-7-109 — TN Code / Title 8 / Chapter 7 / Section 8-7-109
Sex crime prosecution units - Support personnel - Training
Status: in_force

(a) (1) There is hereby created a sex crime prosecution unit, the duties of which shall include, but not be limited to, child sexual abuse cases, which unit shall include two (2) assistant district attorneys general, and one (1) secretary-file clerk. (2) It is the intent of the general assembly, in the enactment of chapter 478 of the Public Acts of 1985, to encourage the establishment of a sex crime prosecution unit, the duties of which shall include, but not be limited to, child sexual abuse cases, in the office of the district attorney general for the twentieth judicial district as a pilot project, and subsequently, in 1986, to establish the necessary number of units throughout the state. (b) There are hereby created two (2) additional assistant district attorney general positions for the twentieth judicial district, who shall be appointed by the district attorney general for the twentieth judicial district, shall serve at the pleasure of such official, and shall perform such duties as are assigned to them by the district attorney general. The assistant district attorneys general herein authorized shall be licensed attorneys and residents of the judicial district. The compensation for the assistant district attorneys general shall be as provided by law for assistant district attorneys general. (c) There is hereby created an additional secretary-file clerk position for the twentieth judicial district who shall be appointed by the district attorney general for the twentieth judicial district, shall serve at the pleasure of such official, and shall perform such duties as are assigned to such secretary-file clerk by the district attorney general. The secretary-file clerk shall furnish the speakers of the senate and the house of representatives with quarterly reports containing statistical data required by the speakers, and other information deemed appropriate by the district attorney general pertaining to reports, investigations and prosecution of the sex crimes prosecution unit. The compensation for the secretary-file clerk shall be as provided by law for secretary-file clerk. (d) The district attorney general for the twentieth judicial district shall authorize and direct the assistant district attorneys of the child sex crime prosecution unit of the twentieth judicial district to receive training at seminars conducted by appropriate agencies and associations within the United States, upon approval by the executive director of the Tennessee district attorneys general conference, in the investigation and prosecution of child sexual abuse cases. The Tennessee district attorneys general conference shall fund such attendance within existing state guidelines. Acts 1985, ch. 478, § 44; 1996, ch. 996, § 2.
(a) (1) There is hereby created a sex crime prosecution unit, the duties of which shall include, but not be limited to, child sexual abuse cases, which unit shall include two (2) assistant district attorneys general, and one (1) secretary-file clerk. (2) It is the intent of the general assembly, in the enactment of chapter 478 of the Public Acts of 1985, to encourage the establishment of a sex crime prosecution unit, the duties of which shall include, but not be limited to, child sexual abuse cases, in the office of the district attorney general for the twentieth judicial district as a pilot project, and subsequently, in 1986, to establish the necessary number of units throughout the state.
(1) There is hereby created a sex crime prosecution unit, the duties of which shall include, but not be limited to, child sexual abuse cases, which unit shall include two (2) assistant district attorneys general, and one (1) secretary-file clerk.
(2) It is the intent of the general assembly, in the enactment of chapter 478 of the Public Acts of 1985, to encourage the establishment of a sex crime prosecution unit, the duties of which shall include, but not be limited to, child sexual abuse cases, in the office of the district attorney general for the twentieth judicial district as a pilot project, and subsequently, in 1986, to establish the necessary number of units throughout the state.
(b) There are hereby created two (2) additional assistant district attorney general positions for the twentieth judicial district, who shall be appointed by the district attorney general for the twentieth judicial district, shall serve at the pleasure of such official, and shall perform such duties as are assigned to them by the district attorney general. The assistant district attorneys general herein authorized shall be licensed attorneys and residents of the judicial district. The compensation for the assistant district attorneys general shall be as provided by law for assistant district attorneys general.
(c) There is hereby created an additional secretary-file clerk position for the twentieth judicial district who shall be appointed by the district attorney general for the twentieth judicial district, shall serve at the pleasure of such official, and shall perform such duties as are assigned to such secretary-file clerk by the district attorney general. The secretary-file clerk shall furnish the speakers of the senate and the house of representatives with quarterly reports containing statistical data required by the speakers, and other information deemed appropriate by the district attorney general pertaining to reports, investigations and prosecution of the sex crimes prosecution unit. The compensation for the secretary-file clerk shall be as provided by law for secretary-file clerk.
(d) The district attorney general for the twentieth judicial district shall authorize and direct the assistant district attorneys of the child sex crime prosecution unit of the twentieth judicial district to receive training at seminars conducted by appropriate agencies and associations within the United States, upon approval by the executive director of the Tennessee district attorneys general conference, in the investigation and prosecution of child sexual abuse cases. The Tennessee district attorneys general conference shall fund such attendance within existing state guidelines.
Acts 1985, ch. 478, § 44; 1996, ch. 996, § 2.
Tenn. Code Ann. § 8-18-109 — TN Code / Title 8 / Chapter 18 / Section 8-18-109
Filing of oaths of county officers - Administration of oaths
Status: in_force

(a) Judges of courts of general sessions, sheriffs, constables, and other officers whose general duties are confined to a single county, as well as retired supreme court justices and retired inferior court or general sessions judges, shall, unless it is otherwise provided, file such oaths and certificate in the office of the county clerk. (b) Notwithstanding any law to the contrary, the county mayor, the county clerk, judges of courts of general sessions, judicial commissioners or magistrates as authorized by a judge of the court or the county mayor, or a judge of any court of record in the county may administer the oath of office for any elected or appointed official. The oath may be administered at any time after an appointment, in the case of appointed officials, or in the case of elected officials after the election, but before the judge or public official assumes office, so long as the results of the election establishing that the person taking the oath won the election are certified by the appropriate legal authority. Even though an official may file an oath before the scheduled start of a term of office, the official may not take office until the term officially begins. Amended by 2019 Tenn. Acts, ch. 39, s 1, eff. 3/22/2019. Amended by 2016 Tenn. Acts, ch. 624, s 3, eff. 3/22/2016. Amended by 2015 Tenn. Acts, ch. 38, Secs.s 3, s 4eff. 7/1/2015. Code 1858, § 755; Shan., § 1076; Code 1932, §1818; impl. am. Acts 1978, ch. 934, §§ 22, 36; impl. am. Acts 1979, ch. 68, §§ 2, 3; T.C.A. (orig. ed.), §8-1809; Acts 1997 , ch. 125, § 1; 2003 , ch. 5, § 3; 2003 , ch. 90, § 2.
(a) Judges of courts of general sessions, sheriffs, constables, and other officers whose general duties are confined to a single county, as well as retired supreme court justices and retired inferior court or general sessions judges, shall, unless it is otherwise provided, file such oaths and certificate in the office of the county clerk.
(b) Notwithstanding any law to the contrary, the county mayor, the county clerk, judges of courts of general sessions, judicial commissioners or magistrates as authorized by a judge of the court or the county mayor, or a judge of any court of record in the county may administer the oath of office for any elected or appointed official. The oath may be administered at any time after an appointment, in the case of appointed officials, or in the case of elected officials after the election, but before the judge or public official assumes office, so long as the results of the election establishing that the person taking the oath won the election are certified by the appropriate legal authority. Even though an official may file an oath before the scheduled start of a term of office, the official may not take office until the term officially begins.
Amended by 2019 Tenn. Acts, ch. 39, s 1, eff. 3/22/2019.
Amended by 2016 Tenn. Acts, ch. 624, s 3, eff. 3/22/2016.
Amended by 2015 Tenn. Acts, ch. 38, Secs.s 3, s 4eff. 7/1/2015.
Code 1858, § 755; Shan., § 1076; Code 1932, §1818; impl. am. Acts 1978, ch. 934, §§ 22, 36; impl. am. Acts 1979, ch. 68, §§ 2, 3; T.C.A. (orig. ed.), §8-1809; Acts 1997 , ch. 125, § 1; 2003 , ch. 5, § 3; 2003 , ch. 90, § 2.
Tenn. Code Ann. § 8-46-204 — TN Code / Title 8 / Chapter 46 / Section 8-46-204
Defendant's liability for costs
Status: in_force

If the defendant is found guilty, the defendant is liable for all such costs, and the same may be recovered by action before any tribunal having cognizance of the amount. Code 1858, § 5292 (deriv. Acts 1815, ch. 110, §§ 2, 3); Shan., § 7272; Code 1932, § 11874; T.C.A. (orig. ed.), § 8-2612.
If the defendant is found guilty, the defendant is liable for all such costs, and the same may be recovered by action before any tribunal having cognizance of the amount.
Code 1858, § 5292 (deriv. Acts 1815, ch. 110, §§ 2, 3); Shan., § 7272; Code 1932, § 11874; T.C.A. (orig. ed.), § 8-2612.
Tenn. Code Ann. § 8-39-105 — TN Code / Title 8 / Chapter 39 / Section 8-39-105
Administration
Status: in_force

This part shall be administered by the state treasurer. Acts 1969, ch. 153, § 1; 1973, ch. 315, § 1; T.C.A., § 49-3911(a).
This part shall be administered by the state treasurer.
Acts 1969, ch. 153, § 1; 1973, ch. 315, § 1; T.C.A., § 49-3911(a).
Tenn. Code Ann. § 8-30-310 — TN Code / Title 8 / Chapter 30 / Section 8-30-310
Emergency appointments
Status: in_force

When an emergency occurs, affecting the ability to fill a position in the preferred service under any other provision of this part, an appointing authority, in order to prevent stoppage of public business or loss or serious inconvenience to the public, may appoint any qualified person to such position with the approval of the commissioner. Any such person shall be employed only during such emergency and for a period not exceeding one hundred twenty (120) days. No such appointment shall be renewed. Acts 2012, ch. 800, § 31.
When an emergency occurs, affecting the ability to fill a position in the preferred service under any other provision of this part, an appointing authority, in order to prevent stoppage of public business or loss or serious inconvenience to the public, may appoint any qualified person to such position with the approval of the commissioner. Any such person shall be employed only during such emergency and for a period not exceeding one hundred twenty (120) days. No such appointment shall be renewed.
Acts 2012, ch. 800, § 31.
Tenn. Code Ann. § 8-24-107 — TN Code / Title 8 / Chapter 24 / Section 8-24-107
Payment of minimum salary
Status: in_force

If the total fees collected by the officials enumerated in § 8-22-101 , after deduction for the legally authorized expenses of the office, including, but not limited to, salaries of deputies and assistants, are not sufficient to pay the salary required by § 8-24-102 , then the remainder of such salary shall be paid out of the general funds of the county by warrant drawn on the general funds of the county in the hands of the trustee. Acts 1943, ch. 116, § 1; 1945, ch. 64, § 1; 1947, ch. 124, § 1; 1949, ch. 203, § 2; mod. C. Supp. 1950, § 10727 (Williams, §10743); Acts 1951, ch. 263, § 1 (Williams, § 10727.5); 1959, ch. 133, § 1; T.C.A. (orig. ed.), § 8-2409; Acts 1990, ch. 1035, § 11.
If the total fees collected by the officials enumerated in § 8-22-101 , after deduction for the legally authorized expenses of the office, including, but not limited to, salaries of deputies and assistants, are not sufficient to pay the salary required by § 8-24-102 , then the remainder of such salary shall be paid out of the general funds of the county by warrant drawn on the general funds of the county in the hands of the trustee.
Acts 1943, ch. 116, § 1; 1945, ch. 64, § 1; 1947, ch. 124, § 1; 1949, ch. 203, § 2; mod. C. Supp. 1950, § 10727 (Williams, §10743); Acts 1951, ch. 263, § 1 (Williams, § 10727.5); 1959, ch. 133, § 1; T.C.A. (orig. ed.), § 8-2409; Acts 1990, ch. 1035, § 11.
Tenn. Code Ann. § 8-50-901 — TN Code / Title 8 / Chapter 50 / Section 8-50-901
Part definitions
Status: in_force

As used in this part, unless the context otherwise requires: (1) "Employee organization" means any organization: (A) With membership open to all state employees; (B) Which has a payroll deduction established by § 8-23-204 ; and (C) Which has a membership of more than twenty percent (20%) of the total number of state employees; (2) "Member" or "participant" means any state employee who has joined the bank by making the initial donation of the minimum number of days necessary and has donated subsequently assessed days; (3) "Sick leave" means a designated amount of compensated leave accumulated pursuant to part 8 of this chapter that is granted to a member who through personal illness, injury, disability or quarantine, is unable to perform the duties of the member's state position. Sick leave may not be granted for the period of disability when moneys are paid to the member under the Workers' Compensation Law, compiled in title 50, chapter 6; (4) "Sick leave bank" or "bank" means a system of accounting for voluntarily pooled and irrevocably donated accumulated personal sick leave which is collected for the purpose of providing sick leave to members of the program who have suffered a personal illness, surgery, disability or quarantine and whose sick leave is exhausted; (5) "Sick leave bank trustees" or "trustees" means those persons appointed to govern the activities of the sick leave bank as provided by §§ 8-50-901 - 8-50-909; and (6) "State employee" means all employees in state service, legislative branch, and constitutional officers who accrue sick leave pursuant to part 8 of this chapter and all employees and teachers of all state special schools. Acts 1988, ch. 1009, § 1; 1998, ch. 918, § 1.
As used in this part, unless the context otherwise requires:
(1) "Employee organization" means any organization: (A) With membership open to all state employees; (B) Which has a payroll deduction established by § 8-23-204 ; and (C) Which has a membership of more than twenty percent (20%) of the total number of state employees;
(A) With membership open to all state employees;
(B) Which has a payroll deduction established by § 8-23-204 ; and
(C) Which has a membership of more than twenty percent (20%) of the total number of state employees;
(2) "Member" or "participant" means any state employee who has joined the bank by making the initial donation of the minimum number of days necessary and has donated subsequently assessed days;
(3) "Sick leave" means a designated amount of compensated leave accumulated pursuant to part 8 of this chapter that is granted to a member who through personal illness, injury, disability or quarantine, is unable to perform the duties of the member's state position. Sick leave may not be granted for the period of disability when moneys are paid to the member under the Workers' Compensation Law, compiled in title 50, chapter 6;
(4) "Sick leave bank" or "bank" means a system of accounting for voluntarily pooled and irrevocably donated accumulated personal sick leave which is collected for the purpose of providing sick leave to members of the program who have suffered a personal illness, surgery, disability or quarantine and whose sick leave is exhausted;
(5) "Sick leave bank trustees" or "trustees" means those persons appointed to govern the activities of the sick leave bank as provided by §§ 8-50-901 - 8-50-909; and
(6) "State employee" means all employees in state service, legislative branch, and constitutional officers who accrue sick leave pursuant to part 8 of this chapter and all employees and teachers of all state special schools.
Acts 1988, ch. 1009, § 1; 1998, ch. 918, § 1.
Tenn. Code Ann. § 8-19-121 — TN Code / Title 8 / Chapter 19 / Section 8-19-121
Bond of constable
Status: in_force

Notwithstanding any law to the contrary, an official bond as required by law for a constable shall be a surety bond. Acts 1982, ch. 592, § 5.
Notwithstanding any law to the contrary, an official bond as required by law for a constable shall be a surety bond.
Acts 1982, ch. 592, § 5.
Tenn. Code Ann. § 8-35-253 — TN Code / Title 8 / Chapter 35 / Section 8-35-253
Additional plan options for political subdivisions to participate in the retirement system
Status: in_force

(a) For purposes of §§ 8-35-253 - 8-35-256, "political subdivision" means any entity authorized to participate in the retirement system pursuant to this part. (b) Sections 8-35-253 - 8-35-256 are not applicable to: (1) State officials, including legislative officials elected by the general assembly, or who are employed in the service of, and whose compensation is payable in whole or in part by, the state, including employees under supervision of the state whose compensation is paid, in whole or in part, from federal or other funds; (2) Employees of state-supported institutions of higher education; or (3) Teachers as defined by § 8-34-101 . (c) Sections 8-35-253 - 8-35-256 are applicable only to those employees that political subdivisions hire on or after July 1, 2012. (d) It is the intent of the general assembly that there shall be multiple options for political subdivisions of the state to participate in the retirement system. It is further the intent of the general assembly that any political subdivision already participating in the retirement system on July 1, 2012, may continue to do so without making any changes to its existing plan. Accordingly, the following additional plans are established and available for adoption by political subdivisions of the state on or after July 1, 2012, in accordance with § 8-35-201 . (e) With respect to any of the plans adopted by a political subdivision on or after July 1, 2012, the following provisions are applicable: (1) A political subdivision may for employees hired on or after July 1, 2012, freeze, suspend or modify benefits, employee contributions, plan terms and design prospectively; provided, that these actions are authorized by an enactment of the general assembly; (2) Nothing under state law may confer to employees of a political subdivision who are hired on or after July 1, 2012, or after the date the political subdivision authorizes its employees to participate in the retirement system in accordance with this part, whichever is later, an implied right to future retirement benefit arrangements. For such employees, a political subdivision may adjust retirement benefit formulas, cost of living adjustments, if allowable, contribution rates, and retirement eligibility ages in accordance with this section, unless prohibited by federal law; (3) Employees hired on or after July 1, 2012, or after the date the political subdivision authorizes its employees to participate in the retirement system in accordance with this part, whichever occurs later, may not assert the indefinite continuation of the retirement formulas, contribution rates and eligibility ages in effect at the time of employment; (4) For all employees hired on or after July 1, 2012, or after the date the political subdivision authorizes its employees to participate in the retirement system in accordance with this part, whichever occurs later, the actuarial value of accrued benefits earned prior to any adjustment pursuant to subdivision (e)(2) above shall remain an enforceable right and may not be reduced without written consent of the employee unless the employee is subject to the forfeiture of the employee's retirement benefits in accordance with § 8-35-124 ; and (5) Benefits accrued under any of the plans adopted pursuant to §§ 8-35-253 - 8-35-256 shall be in accordance with 26 U.S.C. § 411 . (f) Any political subdivision participating in any of the plans available to it shall be subject to the withdrawal provisions of § 8-35-211 and § 8-35-218 . Notwithstanding any other law to the contrary, a political subdivision, by resolution legally adopted and approved by a majority of the membership of the chief governing body of the political subdivision, may change the plan in which it participates, prospectively for employees hired on or after July 1, 2012. Any such resolution shall set forth the effective date of the change; provided, that the date shall be on the first day of any quarter following a minimum of six (6) months' notice to the retirement system. (g) A political subdivision may change its plan and cost of living election, if allowable by the respective plan, no more frequently than once every two (2) years, but only for those employees hired on or after July 1, 2012, or after the date the political subdivision authorizes its employees to participate in the retirement system in accordance with this part, whichever is later. (h) Notwithstanding any provision of §§ 8-35-253 - 8-35-256 to the contrary and on or after July 1, 2012, a political subdivision may change its employee contribution rate within a plan as it applies to employees hired on or after July 1, 2012. A political subdivision may change its employee contribution rate no more frequently than once a year, or at such other intervals as the board may determine by rule. (i) A political subdivision that provided notice of withdrawal pursuant to § 8-35-218 but whose effective withdrawal date is July 1, 2012, is not subject to the above-referenced six (6) months' notice requirement in order to change plans; provided, that the resolution to select an alternate plan is adopted prior to July 1, 2012. (j) In the event a political subdivision participating in the retirement system changes to any other plan offered by the retirement system pursuant to chapters 34-37 of this title, a person hired by that political subdivision after the effective date of the change will not be eligible for the political subdivision's former plan unless the person participated in the former plan as an employee of that political subdivision before the effective date of the change to the new plan and has not otherwise lost membership in the retirement system. Any employee serving a temporary employment period pursuant to § 8-35-107 on the effective date of the change will be eligible for the plan in effect as of the date the employee becomes eligible to join the retirement system. Amended by 2020 Tenn. Acts, ch. 686, s 1, eff. 6/11/2020. Amended by 2013 Tenn. Acts, ch. 296, s 12, eff. 4/29/2013. Acts 2012 , ch. 939, § 1.
(a) For purposes of §§ 8-35-253 - 8-35-256, "political subdivision" means any entity authorized to participate in the retirement system pursuant to this part.
(b) Sections 8-35-253 - 8-35-256 are not applicable to: (1) State officials, including legislative officials elected by the general assembly, or who are employed in the service of, and whose compensation is payable in whole or in part by, the state, including employees under supervision of the state whose compensation is paid, in whole or in part, from federal or other funds; (2) Employees of state-supported institutions of higher education; or (3) Teachers as defined by § 8-34-101 .
(1) State officials, including legislative officials elected by the general assembly, or who are employed in the service of, and whose compensation is payable in whole or in part by, the state, including employees under supervision of the state whose compensation is paid, in whole or in part, from federal or other funds;
(2) Employees of state-supported institutions of higher education; or
(3) Teachers as defined by § 8-34-101 .
(c) Sections 8-35-253 - 8-35-256 are applicable only to those employees that political subdivisions hire on or after July 1, 2012.
(d) It is the intent of the general assembly that there shall be multiple options for political subdivisions of the state to participate in the retirement system. It is further the intent of the general assembly that any political subdivision already participating in the retirement system on July 1, 2012, may continue to do so without making any changes to its existing plan. Accordingly, the following additional plans are established and available for adoption by political subdivisions of the state on or after July 1, 2012, in accordance with § 8-35-201 .
(e) With respect to any of the plans adopted by a political subdivision on or after July 1, 2012, the following provisions are applicable: (1) A political subdivision may for employees hired on or after July 1, 2012, freeze, suspend or modify benefits, employee contributions, plan terms and design prospectively; provided, that these actions are authorized by an enactment of the general assembly; (2) Nothing under state law may confer to employees of a political subdivision who are hired on or after July 1, 2012, or after the date the political subdivision authorizes its employees to participate in the retirement system in accordance with this part, whichever is later, an implied right to future retirement benefit arrangements. For such employees, a political subdivision may adjust retirement benefit formulas, cost of living adjustments, if allowable, contribution rates, and retirement eligibility ages in accordance with this section, unless prohibited by federal law; (3) Employees hired on or after July 1, 2012, or after the date the political subdivision authorizes its employees to participate in the retirement system in accordance with this part, whichever occurs later, may not assert the indefinite continuation of the retirement formulas, contribution rates and eligibility ages in effect at the time of employment; (4) For all employees hired on or after July 1, 2012, or after the date the political subdivision authorizes its employees to participate in the retirement system in accordance with this part, whichever occurs later, the actuarial value of accrued benefits earned prior to any adjustment pursuant to subdivision (e)(2) above shall remain an enforceable right and may not be reduced without written consent of the employee unless the employee is subject to the forfeiture of the employee's retirement benefits in accordance with § 8-35-124 ; and (5) Benefits accrued under any of the plans adopted pursuant to §§ 8-35-253 - 8-35-256 shall be in accordance with 26 U.S.C. § 411 .
(1) A political subdivision may for employees hired on or after July 1, 2012, freeze, suspend or modify benefits, employee contributions, plan terms and design prospectively; provided, that these actions are authorized by an enactment of the general assembly;
(2) Nothing under state law may confer to employees of a political subdivision who are hired on or after July 1, 2012, or after the date the political subdivision authorizes its employees to participate in the retirement system in accordance with this part, whichever is later, an implied right to future retirement benefit arrangements. For such employees, a political subdivision may adjust retirement benefit formulas, cost of living adjustments, if allowable, contribution rates, and retirement eligibility ages in accordance with this section, unless prohibited by federal law;
(3) Employees hired on or after July 1, 2012, or after the date the political subdivision authorizes its employees to participate in the retirement system in accordance with this part, whichever occurs later, may not assert the indefinite continuation of the retirement formulas, contribution rates and eligibility ages in effect at the time of employment;
(4) For all employees hired on or after July 1, 2012, or after the date the political subdivision authorizes its employees to participate in the retirement system in accordance with this part, whichever occurs later, the actuarial value of accrued benefits earned prior to any adjustment pursuant to subdivision (e)(2) above shall remain an enforceable right and may not be reduced without written consent of the employee unless the employee is subject to the forfeiture of the employee's retirement benefits in accordance with § 8-35-124 ; and
(5) Benefits accrued under any of the plans adopted pursuant to §§ 8-35-253 - 8-35-256 shall be in accordance with 26 U.S.C. § 411 .
(f) Any political subdivision participating in any of the plans available to it shall be subject to the withdrawal provisions of § 8-35-211 and § 8-35-218 . Notwithstanding any other law to the contrary, a political subdivision, by resolution legally adopted and approved by a majority of the membership of the chief governing body of the political subdivision, may change the plan in which it participates, prospectively for employees hired on or after July 1, 2012. Any such resolution shall set forth the effective date of the change; provided, that the date shall be on the first day of any quarter following a minimum of six (6) months' notice to the retirement system.
(g) A political subdivision may change its plan and cost of living election, if allowable by the respective plan, no more frequently than once every two (2) years, but only for those employees hired on or after July 1, 2012, or after the date the political subdivision authorizes its employees to participate in the retirement system in accordance with this part, whichever is later.
(h) Notwithstanding any provision of §§ 8-35-253 - 8-35-256 to the contrary and on or after July 1, 2012, a political subdivision may change its employee contribution rate within a plan as it applies to employees hired on or after July 1, 2012. A political subdivision may change its employee contribution rate no more frequently than once a year, or at such other intervals as the board may determine by rule.
(i) A political subdivision that provided notice of withdrawal pursuant to § 8-35-218 but whose effective withdrawal date is July 1, 2012, is not subject to the above-referenced six (6) months' notice requirement in order to change plans; provided, that the resolution to select an alternate plan is adopted prior to July 1, 2012.
(j) In the event a political subdivision participating in the retirement system changes to any other plan offered by the retirement system pursuant to chapters 34-37 of this title, a person hired by that political subdivision after the effective date of the change will not be eligible for the political subdivision's former plan unless the person participated in the former plan as an employee of that political subdivision before the effective date of the change to the new plan and has not otherwise lost membership in the retirement system. Any employee serving a temporary employment period pursuant to § 8-35-107 on the effective date of the change will be eligible for the plan in effect as of the date the employee becomes eligible to join the retirement system.
Amended by 2020 Tenn. Acts, ch. 686, s 1, eff. 6/11/2020.
Amended by 2013 Tenn. Acts, ch. 296, s 12, eff. 4/29/2013.
Acts 2012 , ch. 939, § 1.
Tenn. Code Ann. § 8-36-213 — TN Code / Title 8 / Chapter 36 / Section 8-36-213
Excess benefit limitations - Qualified excess benefit arrangements (QEBA)
Status: in_force

(a) Notwithstanding any law to the contrary, no benefit shall be paid to a member from the retirement system in excess of benefit limitations established in 26 U.S.C. § 415 and applicable federal rules and regulations. (b) The board may establish a separate qualified excess benefit arrangement (QEBA) pursuant to 26 U.S.C. § 415(m) solely for the purpose of providing eligible members with retirement system benefits that are in excess of the benefit limits established in 26 U.S.C. § 415 . For purposes of this section, "eligible member" means any person included in the membership of the retirement system as provided in chapter 35, part 1 of this title who is entitled to receive a retirement benefit in excess of the limits imposed by 26 U.S.C. § 415 . (c) The board shall have the authority to adopt a plan document and a trust agreement as well as administer, maintain, modify, terminate or reestablish the QEBA, and may, in its discretion, delegate its authority to the state treasurer. (d) On or after the date that the QEBA is established, the retirement system shall pay from the QEBA to each eligible member or beneficiary a supplemental retirement allowance equal to the difference between the eligible member's monthly benefit otherwise payable from the applicable retirement system prior to any reduction or limitation because of 26 U.S.C. § 415 and the actual monthly benefit payable from the retirement system as limited by 26 U.S.C. § 415 . The retirement system shall compute and pay the supplemental retirement allowance in the same form, at the same time, and to the same persons as such benefits would have otherwise been paid as a monthly pension under the retirement system except for 26 U.S.C. § 415 limitations. (e) The retirement system shall determine the amount of an eligible member's benefits that cannot be provided to the member or beneficiary because of limitations established by 26 U.S.C. § 415 , and the amount of employer contributions that must be made to the QEBA as a separate fund, separate and apart from the retirement system, for each eligible member whose retirement allowance would exceed federal law limitations. The retirement system shall engage actuarial services required to make these determinations. (f) The eligible member's employer shall pay the excess benefits for an eligible member to the separate QEBA fund when the retirement system makes the assessment that the member's retirement allowance would exceed federal law limitations established by 26 U.S.C. § 415 . An employer's contribution to the QEBA shall be a separate contribution from the employer contributions made pursuant to chapter 35 of this title. (g) Payments under a QEBA are exempt from garnishment, assignment, alienation, judgments, and other legal processes to the same extent as the retirement allowance under the retirement system. (h) An eligible member shall not elect to defer the receipt of all or any part of the payments due under a QEBA. (i) The board shall have the authority to promulgate rules as may be necessary to implement a QEBA plan as provided in this section. Added by 2013 Tenn. Acts, ch. 296,s 19, eff. 4/29/2013.
(a) Notwithstanding any law to the contrary, no benefit shall be paid to a member from the retirement system in excess of benefit limitations established in 26 U.S.C. § 415 and applicable federal rules and regulations.
(b) The board may establish a separate qualified excess benefit arrangement (QEBA) pursuant to 26 U.S.C. § 415(m) solely for the purpose of providing eligible members with retirement system benefits that are in excess of the benefit limits established in 26 U.S.C. § 415 . For purposes of this section, "eligible member" means any person included in the membership of the retirement system as provided in chapter 35, part 1 of this title who is entitled to receive a retirement benefit in excess of the limits imposed by 26 U.S.C. § 415 .
(c) The board shall have the authority to adopt a plan document and a trust agreement as well as administer, maintain, modify, terminate or reestablish the QEBA, and may, in its discretion, delegate its authority to the state treasurer.
(d) On or after the date that the QEBA is established, the retirement system shall pay from the QEBA to each eligible member or beneficiary a supplemental retirement allowance equal to the difference between the eligible member's monthly benefit otherwise payable from the applicable retirement system prior to any reduction or limitation because of 26 U.S.C. § 415 and the actual monthly benefit payable from the retirement system as limited by 26 U.S.C. § 415 . The retirement system shall compute and pay the supplemental retirement allowance in the same form, at the same time, and to the same persons as such benefits would have otherwise been paid as a monthly pension under the retirement system except for 26 U.S.C. § 415 limitations.
(e) The retirement system shall determine the amount of an eligible member's benefits that cannot be provided to the member or beneficiary because of limitations established by 26 U.S.C. § 415 , and the amount of employer contributions that must be made to the QEBA as a separate fund, separate and apart from the retirement system, for each eligible member whose retirement allowance would exceed federal law limitations. The retirement system shall engage actuarial services required to make these determinations.
(f) The eligible member's employer shall pay the excess benefits for an eligible member to the separate QEBA fund when the retirement system makes the assessment that the member's retirement allowance would exceed federal law limitations established by 26 U.S.C. § 415 . An employer's contribution to the QEBA shall be a separate contribution from the employer contributions made pursuant to chapter 35 of this title.
(g) Payments under a QEBA are exempt from garnishment, assignment, alienation, judgments, and other legal processes to the same extent as the retirement allowance under the retirement system.
(h) An eligible member shall not elect to defer the receipt of all or any part of the payments due under a QEBA.
(i) The board shall have the authority to promulgate rules as may be necessary to implement a QEBA plan as provided in this section.
Added by 2013 Tenn. Acts, ch. 296,s 19, eff. 4/29/2013.
Tenn. Code Ann. § 8-6-302 — TN Code / Title 8 / Chapter 6 / Section 8-6-302
Permission for department or agency attorneys to represent state
Status: in_force

The attorney general and reporter, exercising discretion and with the concurrence of the head of the executive agency involved, may permit, by express written authorization, staff attorneys employed by the various departments, agencies, boards, commissions or instrumentalities of the state to appear and represent the state in a certain case or certain classes of cases under the direction and control of the attorney general and reporter. Acts 1951, ch. 20, § 3 (Williams, § 642.8); T.C.A. (orig. ed.), § 8-625; Acts 1979, ch. 422, § 4; T.C.A. (orig. ed.), § 8-624.
The attorney general and reporter, exercising discretion and with the concurrence of the head of the executive agency involved, may permit, by express written authorization, staff attorneys employed by the various departments, agencies, boards, commissions or instrumentalities of the state to appear and represent the state in a certain case or certain classes of cases under the direction and control of the attorney general and reporter.
Acts 1951, ch. 20, § 3 (Williams, § 642.8); T.C.A. (orig. ed.), § 8-625; Acts 1979, ch. 422, § 4; T.C.A. (orig. ed.), § 8-624.
Tenn. Code Ann. § 8-22-104 — TN Code / Title 8 / Chapter 22 / Section 8-22-104
Accounting for and payment of fees
Status: in_force

(a) (1) Except as otherwise provided in §§ 8-24-103 , 8-24-108 and subsection (b), each of the officers enumerated in § 8-22-101 shall keep a complete account of every fee of every nature, commission or charge collected by such officer, except compensation for special services as trustee or receiver, and shall file an itemized statement thereof monthly, under oath, with the county mayor, who shall preserve the same as a part of the records of the county mayor's office. (2) Each officer shall also remit to the office of the county trustee, quarterly in January, April, July and October, all of the fees, commissions and charges collected by such officer in the preceding quarter and due the county in excess of such officer's salary, together with the salaries of deputies and assistants and the expenses of the office as provided by law. Each official is authorized to retain fees, commissions and charges in an amount equal to three (3) times the officer's monthly statutory salary and the monthly salaries of the officer's duly authorized deputies and assistants. The quarterly payments are to be made to the trustee by the tenth of the month as set out above. (3) The legislative body in any county may make the necessary appropriation and pay to any officer of its county as enumerated in § 8-22-101 , to whom this section is applicable, the salary as fixed by § 8-24-102 and the authorized expenses fixed by law for the operation of the office including the salary of all deputies, which shall be the sole manner of compensation for those deputies as authorized pursuant to chapter 20 of this title, direct from the county trustee in twelve (12) equal monthly installments irrespective of the fees earned by such officers. In such an event, all fees allowed, collected or in any manner received by such officers will be paid, assigned, transferred, and set over to the county monthly, and when such fees are received by the clerk of any court or any other person such fees shall be transmitted monthly to the county trustee. (b) (1) In all counties of this state having a metropolitan form of government and in all counties of this state having a population according to the 1970 federal census or any subsequent federal census as follows: not less than nor more than 5,500........................... 6,000 7,000.......................... 7,500 62,000........................ 63,000 250,000...................... 300,000 and except as otherwise provided in §§ 8-24-103 and 8-24-108 , each of the officers enumerated in § 8-22-101 shall keep a complete account of every fee of every nature, commission, or charge collected by such officer, except compensation for special services as trustee or receiver. Each officer shall file an itemized statement thereof monthly, under oath, with the county mayor, who shall preserve same as a part of the records of the county mayor's office. Each officer shall make a remittance to the office of the county trustee of the county twice per year, on September 1 and April 1, of all of such fees, commissions, and charges in excess of the officer's salary, together with the salaries of the officer's deputies and assistants and the expenses of the office, as hereinafter provided. Such salary of the officer, the salaries of the officer's deputies and assistants and the office expenses must be shown and itemized in the statements filed in the office of the county mayor. (2) No report shall be required from any officer named above where the fees and compensation received by the officer do not amount to the salary fixed in chapter 24 of this title, except that any money official whose salary is required or authorized to be supplemented out of the general funds of the county to the extent provided in §§ 8-24-106 and 8-24-107 shall keep a book account of all fees collected by the officer and make an annual report of such collections to the county mayor, as required by § 8-24-106 . No part of the salary of such official for the preceding year shall be paid by the county until such report has been made, the purpose of this requirement being to enable the county mayor to determine the amount of the deficiency in annual salary which the county is required to pay, or the amount of fees collected in excess of the salary to which such official is entitled. Acts 1921, ch. 101, § 5; Shan. Supp., § 6428a42; mod. Code 1932, § 10729; mod. C. Supp. 1950, § 10729; Acts 1974, ch. 724, §§ 1-4; 1976, ch. 559, § 1; impl. am. Acts 1978, ch. 934, §§ 7, 16, 36; T.C.A. (orig. ed.), § 8-2204; Acts 1990, ch. 1035, § 16; 2003 , ch. 90, § 2.
(a) (1) Except as otherwise provided in §§ 8-24-103 , 8-24-108 and subsection (b), each of the officers enumerated in § 8-22-101 shall keep a complete account of every fee of every nature, commission or charge collected by such officer, except compensation for special services as trustee or receiver, and shall file an itemized statement thereof monthly, under oath, with the county mayor, who shall preserve the same as a part of the records of the county mayor's office. (2) Each officer shall also remit to the office of the county trustee, quarterly in January, April, July and October, all of the fees, commissions and charges collected by such officer in the preceding quarter and due the county in excess of such officer's salary, together with the salaries of deputies and assistants and the expenses of the office as provided by law. Each official is authorized to retain fees, commissions and charges in an amount equal to three (3) times the officer's monthly statutory salary and the monthly salaries of the officer's duly authorized deputies and assistants. The quarterly payments are to be made to the trustee by the tenth of the month as set out above. (3) The legislative body in any county may make the necessary appropriation and pay to any officer of its county as enumerated in § 8-22-101 , to whom this section is applicable, the salary as fixed by § 8-24-102 and the authorized expenses fixed by law for the operation of the office including the salary of all deputies, which shall be the sole manner of compensation for those deputies as authorized pursuant to chapter 20 of this title, direct from the county trustee in twelve (12) equal monthly installments irrespective of the fees earned by such officers. In such an event, all fees allowed, collected or in any manner received by such officers will be paid, assigned, transferred, and set over to the county monthly, and when such fees are received by the clerk of any court or any other person such fees shall be transmitted monthly to the county trustee.
(1) Except as otherwise provided in §§ 8-24-103 , 8-24-108 and subsection (b), each of the officers enumerated in § 8-22-101 shall keep a complete account of every fee of every nature, commission or charge collected by such officer, except compensation for special services as trustee or receiver, and shall file an itemized statement thereof monthly, under oath, with the county mayor, who shall preserve the same as a part of the records of the county mayor's office.
(2) Each officer shall also remit to the office of the county trustee, quarterly in January, April, July and October, all of the fees, commissions and charges collected by such officer in the preceding quarter and due the county in excess of such officer's salary, together with the salaries of deputies and assistants and the expenses of the office as provided by law. Each official is authorized to retain fees, commissions and charges in an amount equal to three (3) times the officer's monthly statutory salary and the monthly salaries of the officer's duly authorized deputies and assistants. The quarterly payments are to be made to the trustee by the tenth of the month as set out above.
(3) The legislative body in any county may make the necessary appropriation and pay to any officer of its county as enumerated in § 8-22-101 , to whom this section is applicable, the salary as fixed by § 8-24-102 and the authorized expenses fixed by law for the operation of the office including the salary of all deputies, which shall be the sole manner of compensation for those deputies as authorized pursuant to chapter 20 of this title, direct from the county trustee in twelve (12) equal monthly installments irrespective of the fees earned by such officers. In such an event, all fees allowed, collected or in any manner received by such officers will be paid, assigned, transferred, and set over to the county monthly, and when such fees are received by the clerk of any court or any other person such fees shall be transmitted monthly to the county trustee.
(b) (1) In all counties of this state having a metropolitan form of government and in all counties of this state having a population according to the 1970 federal census or any subsequent federal census as follows: not less than nor more than 5,500........................... 6,000 7,000.......................... 7,500 62,000........................ 63,000 250,000...................... 300,000 and except as otherwise provided in §§ 8-24-103 and 8-24-108 , each of the officers enumerated in § 8-22-101 shall keep a complete account of every fee of every nature, commission, or charge collected by such officer, except compensation for special services as trustee or receiver. Each officer shall file an itemized statement thereof monthly, under oath, with the county mayor, who shall preserve same as a part of the records of the county mayor's office. Each officer shall make a remittance to the office of the county trustee of the county twice per year, on September 1 and April 1, of all of such fees, commissions, and charges in excess of the officer's salary, together with the salaries of the officer's deputies and assistants and the expenses of the office, as hereinafter provided. Such salary of the officer, the salaries of the officer's deputies and assistants and the office expenses must be shown and itemized in the statements filed in the office of the county mayor. (2) No report shall be required from any officer named above where the fees and compensation received by the officer do not amount to the salary fixed in chapter 24 of this title, except that any money official whose salary is required or authorized to be supplemented out of the general funds of the county to the extent provided in §§ 8-24-106 and 8-24-107 shall keep a book account of all fees collected by the officer and make an annual report of such collections to the county mayor, as required by § 8-24-106 . No part of the salary of such official for the preceding year shall be paid by the county until such report has been made, the purpose of this requirement being to enable the county mayor to determine the amount of the deficiency in annual salary which the county is required to pay, or the amount of fees collected in excess of the salary to which such official is entitled.
(1) In all counties of this state having a metropolitan form of government and in all counties of this state having a population according to the 1970 federal census or any subsequent federal census as follows: not less than nor more than 5,500........................... 6,000 7,000.......................... 7,500 62,000........................ 63,000 250,000...................... 300,000 and except as otherwise provided in §§ 8-24-103 and 8-24-108 , each of the officers enumerated in § 8-22-101 shall keep a complete account of every fee of every nature, commission, or charge collected by such officer, except compensation for special services as trustee or receiver. Each officer shall file an itemized statement thereof monthly, under oath, with the county mayor, who shall preserve same as a part of the records of the county mayor's office. Each officer shall make a remittance to the office of the county trustee of the county twice per year, on September 1 and April 1, of all of such fees, commissions, and charges in excess of the officer's salary, together with the salaries of the officer's deputies and assistants and the expenses of the office, as hereinafter provided. Such salary of the officer, the salaries of the officer's deputies and assistants and the office expenses must be shown and itemized in the statements filed in the office of the county mayor.
not less than nor more than 5,500........................... 6,000 7,000.......................... 7,500 62,000........................ 63,000 250,000...................... 300,000
not less than
nor more than
5,500...........................
6,000
7,000..........................
7,500
62,000........................
63,000
250,000......................
300,000
and except as otherwise provided in §§ 8-24-103 and 8-24-108 , each of the officers enumerated in § 8-22-101 shall keep a complete account of every fee of every nature, commission, or charge collected by such officer, except compensation for special services as trustee or receiver. Each officer shall file an itemized statement thereof monthly, under oath, with the county mayor, who shall preserve same as a part of the records of the county mayor's office. Each officer shall make a remittance to the office of the county trustee of the county twice per year, on September 1 and April 1, of all of such fees, commissions, and charges in excess of the officer's salary, together with the salaries of the officer's deputies and assistants and the expenses of the office, as hereinafter provided. Such salary of the officer, the salaries of the officer's deputies and assistants and the office expenses must be shown and itemized in the statements filed in the office of the county mayor.
(2) No report shall be required from any officer named above where the fees and compensation received by the officer do not amount to the salary fixed in chapter 24 of this title, except that any money official whose salary is required or authorized to be supplemented out of the general funds of the county to the extent provided in §§ 8-24-106 and 8-24-107 shall keep a book account of all fees collected by the officer and make an annual report of such collections to the county mayor, as required by § 8-24-106 . No part of the salary of such official for the preceding year shall be paid by the county until such report has been made, the purpose of this requirement being to enable the county mayor to determine the amount of the deficiency in annual salary which the county is required to pay, or the amount of fees collected in excess of the salary to which such official is entitled.
Acts 1921, ch. 101, § 5; Shan. Supp., § 6428a42; mod. Code 1932, § 10729; mod. C. Supp. 1950, § 10729; Acts 1974, ch. 724, §§ 1-4; 1976, ch. 559, § 1; impl. am. Acts 1978, ch. 934, §§ 7, 16, 36; T.C.A. (orig. ed.), § 8-2204; Acts 1990, ch. 1035, § 16; 2003 , ch. 90, § 2.
Tenn. Code Ann. § 8-36-304 — TN Code / Title 8 / Chapter 36 / Section 8-36-304
Computation of allowance
Status: in_force

The early service retirement allowance calculated under this part shall be computed as a service retirement allowance in accordance with part 2 of this chapter on the basis of the member's average final compensation and creditable service at the time of early service as follows: (1) (A) For a Group 1 member retiring under § 8-36-301(a)(1) , reduced by four-tenths of one percent (0.4%) for each month by which the member's date of early retirement precedes such member's service retirement date. If the member's creditable service is less than ten (10) years, the reduced benefit shall be further limited in accordance with the following: Creditable Service Percent Reduced Benefit Due at least 4 years.................... 10% at least 5 years.................... 25% at least 6 years.................... 40% at least 7 years.................... 55% at least 8 years.................... 70% at least 9 years.................... 85% at least 10 years.................... 100% (B) For a Group 1 member retiring under § 8-36-301(a)(2) , the actuarial equivalent of the benefit as reduced under subdivision (1)(A) which would be payable at fifty-five (55) years of age; (2) (A) For a Group 2 member retiring under § 8-36-301(b)(1) , reduced by four-tenths of one percent (0.4%) for each month by which the member's date of early retirement precedes such member's service retirement date; (B) For a Group 2 member retiring § 8-36-301(b)(2) , reduced by four-tenths of one percent (0.4%) for each month by which the member's date of early retirement precedes such member's attainment of fifty-five (55) years of age; and (3) For a Group 3 member retiring under § 8-36-301(c) , reduced by four-tenths of one percent (0.4%) for each month by which the member's date of early retirement precedes such member's completion of twenty-four (24) years of creditable service. Acts 1972, ch. 814, § 5; T.C.A., § 8-3909(a); Acts 1984, ch. 601, § 4; 1986, ch. 554, § 16; 1997 , ch. 67, § 3.
The early service retirement allowance calculated under this part shall be computed as a service retirement allowance in accordance with part 2 of this chapter on the basis of the member's average final compensation and creditable service at the time of early service as follows:
(1) (A) For a Group 1 member retiring under § 8-36-301(a)(1) , reduced by four-tenths of one percent (0.4%) for each month by which the member's date of early retirement precedes such member's service retirement date. If the member's creditable service is less than ten (10) years, the reduced benefit shall be further limited in accordance with the following: Creditable Service Percent Reduced Benefit Due at least 4 years.................... 10% at least 5 years.................... 25% at least 6 years.................... 40% at least 7 years.................... 55% at least 8 years.................... 70% at least 9 years.................... 85% at least 10 years.................... 100% (B) For a Group 1 member retiring under § 8-36-301(a)(2) , the actuarial equivalent of the benefit as reduced under subdivision (1)(A) which would be payable at fifty-five (55) years of age;
(A) For a Group 1 member retiring under § 8-36-301(a)(1) , reduced by four-tenths of one percent (0.4%) for each month by which the member's date of early retirement precedes such member's service retirement date. If the member's creditable service is less than ten (10) years, the reduced benefit shall be further limited in accordance with the following: Creditable Service Percent Reduced Benefit Due at least 4 years.................... 10% at least 5 years.................... 25% at least 6 years.................... 40% at least 7 years.................... 55% at least 8 years.................... 70% at least 9 years.................... 85% at least 10 years.................... 100%
Creditable Service Percent Reduced Benefit Due at least 4 years.................... 10% at least 5 years.................... 25% at least 6 years.................... 40% at least 7 years.................... 55% at least 8 years.................... 70% at least 9 years.................... 85% at least 10 years.................... 100%
Creditable Service
Percent Reduced Benefit Due
at least 4 years....................
10%
at least 5 years....................
25%
at least 6 years....................
40%
at least 7 years....................
55%
at least 8 years....................
70%
at least 9 years....................
85%
at least 10 years....................
100%
(B) For a Group 1 member retiring under § 8-36-301(a)(2) , the actuarial equivalent of the benefit as reduced under subdivision (1)(A) which would be payable at fifty-five (55) years of age;
(2) (A) For a Group 2 member retiring under § 8-36-301(b)(1) , reduced by four-tenths of one percent (0.4%) for each month by which the member's date of early retirement precedes such member's service retirement date; (B) For a Group 2 member retiring § 8-36-301(b)(2) , reduced by four-tenths of one percent (0.4%) for each month by which the member's date of early retirement precedes such member's attainment of fifty-five (55) years of age; and
(A) For a Group 2 member retiring under § 8-36-301(b)(1) , reduced by four-tenths of one percent (0.4%) for each month by which the member's date of early retirement precedes such member's service retirement date;
(B) For a Group 2 member retiring § 8-36-301(b)(2) , reduced by four-tenths of one percent (0.4%) for each month by which the member's date of early retirement precedes such member's attainment of fifty-five (55) years of age; and
(3) For a Group 3 member retiring under § 8-36-301(c) , reduced by four-tenths of one percent (0.4%) for each month by which the member's date of early retirement precedes such member's completion of twenty-four (24) years of creditable service.
Acts 1972, ch. 814, § 5; T.C.A., § 8-3909(a); Acts 1984, ch. 601, § 4; 1986, ch. 554, § 16; 1997 , ch. 67, § 3.
Tenn. Code Ann. § 8-33-105 — TN Code / Title 8 / Chapter 33 / Section 8-33-105
Military leave to report for duty - Reinstatement on rejection
Status: in_force

Any public employee who holds a position in public employment shall be granted a leave of absence for the purpose of being inducted or otherwise entering military duty. If not accepted for such duty, the employee shall be reinstated in such position without loss of seniority or status or reduction in rate of pay. During such period, the employee shall for all purposes be considered to have rendered service and to have been compensated therefor at the employee's regular rate of pay. Acts 1951, ch. 112, § 4 (Williams, § 1034.76); T.C.A. (orig. ed.), § 8-3305.
Any public employee who holds a position in public employment shall be granted a leave of absence for the purpose of being inducted or otherwise entering military duty. If not accepted for such duty, the employee shall be reinstated in such position without loss of seniority or status or reduction in rate of pay. During such period, the employee shall for all purposes be considered to have rendered service and to have been compensated therefor at the employee's regular rate of pay.
Acts 1951, ch. 112, § 4 (Williams, § 1034.76); T.C.A. (orig. ed.), § 8-3305.
Tenn. Code Ann. § 8-4-601 — TN Code / Title 8 / Chapter 4 / Section 8-4-601
Creation
Status: in_force

(a) There is created the office of open records counsel to answer questions and provide information to public officials and the public regarding public records. The role of the office shall also include collecting data on open meetings law inquiries and problems and providing educational outreach on the open records laws, compiled in title 10, chapter 7, and the open meetings laws, compiled in chapter 44 of this title. (b) The office of open records counsel shall answer questions and issue informal advisory opinions as expeditiously as possible to any person, including local government officials, members of the public and the media. State officials shall continue to consult with the office of the attorney general and reporter for such opinions. Any opinion issued by the office of open records counsel shall be posted on the office's website. (c) The office of open records counsel is authorized to informally mediate and assist with the resolution of issues concerning the open records laws, compiled in title 10, chapter 7. Acts 2008 , ch. 1179, § 6.
(a) There is created the office of open records counsel to answer questions and provide information to public officials and the public regarding public records. The role of the office shall also include collecting data on open meetings law inquiries and problems and providing educational outreach on the open records laws, compiled in title 10, chapter 7, and the open meetings laws, compiled in chapter 44 of this title.
(b) The office of open records counsel shall answer questions and issue informal advisory opinions as expeditiously as possible to any person, including local government officials, members of the public and the media. State officials shall continue to consult with the office of the attorney general and reporter for such opinions. Any opinion issued by the office of open records counsel shall be posted on the office's website.
(c) The office of open records counsel is authorized to informally mediate and assist with the resolution of issues concerning the open records laws, compiled in title 10, chapter 7.
Acts 2008 , ch. 1179, § 6.