TN Code § 8-36-308 (2021)
2021 Tennessee Code|Title 8 - Public Officers and Employees|Chapter 36 - Retirement Benefits|Part 3 - Early Service Retirement|§ 8-36-308. Eligibility of Emergency Medical Services Personnel, Police Officer, or Firefighter for Early Service Retirement Upon Attainment of 25 Years of Creditable Service

  Notwithstanding this part or any law to the contrary, a person in a position covered by the definition of emergency medical services personnel in § 68-140-302, police officer or firefighter who is a member of the retirement system, regardless of the person's, police officer's or firefighter's participation in the legacy pension plan, the hybrid plan, or any other alternative plan, is eligible for early service retirement upon attainment of twenty-five (25) years of creditable service. The retirement allowance, as provided under this section, must be computed as the actuarial equivalent of the benefit that would have been payable under a service retirement allowance.   No person in a position covered by the definition of emergency medical services personnel in § 68-140-302, police officer or firefighter is required to retire pursuant to subsection (a). Subsection (a) applies only to emergency medical services personnel as defined in § 68-140-302, police officers or firefighters who retire on or after January 1, 2020, and does not constitute a change in formula under § 8-36-702.    A political subdivision employing a person in a position covered by the definition of emergency medical services personnel in § 68-140-302, police officer or firefighter, who voluntarily chooses to retire pursuant to subsection (a), may require the person in a position covered by the definition of emergency medical services personnel in § 68-140-302, police officer or firefighter to pay any insurance coverage otherwise provided to members who are one hundred percent (100%) vested in the service retirement benefit pursuant to § 8-36-201 from the time the person in a position covered by the definition of emergency medical services personnel in § 68-140-302, police officer or firefighter voluntarily chooses to retire pursuant to subsection (a) until the date that the person in a position covered by the definition of emergency medical services personnel in § 68-140-302, police officer or firefighter would have become one hundred percent (100%) vested in the service retirement benefit pursuant to § 8-36-201.   A person in a position covered by the definition of emergency medical services personnel in § 68-140-302, police officer or firefighter, who voluntarily chooses to retire pursuant to subsection (a), is entitled to any insurance coverage otherwise provided to members who are one hundred percent (100%) vested in the member's service retirement benefit pursuant to § 8-36-201 on the date that the person in a position covered by the definition of emergency medical services personnel in § 68-140-302, police officer or firefighter would have become one hundred percent (100%) vested in the service retirement benefit pursuant to § 8-36-201.     Subsection (c) does not apply to a municipality, as that term is defined in § 7-84-103, that is a member of the state retirement system and provides health insurance benefits in accordance with chapter 27, part 6 of this title.   For purposes of this section, “police officer” means a sheriff, sheriff's deputy, or police officer employed by this state, a municipality, or political subdivision of this state whose primary responsibility is the prevention and detection of crime and apprehension of offenders.