reglab/housing_qa huggingface dataset:
TN Code § 8-25-110 (2021)
2021 Tennessee Code|Title 8 - Public Officers and Employees|Chapter 25 - Deferred or Tax-Sheltered Compensation Programs|Part 1 - Government Employees Deferred Compensation Plan Act|§ 8-25-110. Production of Records Described in Subpoena

  Except as provided in subsection (e), when a subpoena duces tecum is served upon any person or entity administering or providing services to a deferred compensation plan established pursuant to this part in an action or proceeding in which the person or entity is not a party, and such subpoena requires the production of all or any part of the records of the deferred compensation plan relating to a present or former plan participant, it shall be sufficient compliance if the person or entity within fourteen (14) days after being served with a subpoena duces tecum, shall file with the court clerk or the issuer, either by personal delivery or certified or registered mail, a true and correct copy (which may be a copy reproduced on film or other reproducing material by microfilming, photographing, photostating or other approximate process, or a facsimile, exemplification or copy of such reproduction or copy) of all records specifically described in such subpoena.   The records shall be accompanied by an affidavit of a custodian, stating in substance that:  The affiant is the duly authorized custodian of the records and has authority to certify the records; and   The copy is a true copy of all the records described in the subpoena.     If the person or entity has none of the records described, or only part thereof, the custodian shall so state in the affidavit and file the affidavit and such records as are available in the manner prescribed in this section.    The copy of the record shall be admissible in evidence to the same extent as though the original thereof were offered and the custodian had been present and testified to the matters stated in the affidavit.   The affidavit shall be admissible in evidence and the matters stated therein shall be presumed true in the absence of a preponderance of evidence to the contrary.   When more than one (1) person has knowledge of the facts, more than one (1) affidavit may be made.     The personal attendance of the custodian may be commanded only if personal attendance is necessary to resolve a good faith dispute concerning the accuracy of the information to be furnished. Where personal attendance of the custodian is required, the subpoena duces tecum shall contain a clause which reads: “The procedure authorized pursuant to § 8-25-110 will not be deemed sufficient compliance with this subpoena.”
TN Code § 8-25-112 (2021)
2021 Tennessee Code|Title 8 - Public Officers and Employees|Chapter 25 - Deferred or Tax-Sheltered Compensation Programs|Part 1 - Government Employees Deferred Compensation Plan Act|§ 8-25-112. Attorney for the Chair of the Tennessee Consolidated Retirement System

  Counsel for the treasury department shall serve as the attorney for the chair of the Tennessee consolidated retirement system with respect to any deferred or tax-sheltered compensation plans established pursuant to this chapter on behalf of state employees, including employees of institutions of higher education.   Notwithstanding any law to the contrary, in cases where the interest of any deferred or tax-sheltered compensation plans referred to in subsection (a) require additional counsel, the chair of the Tennessee consolidated retirement system, with the approval of the attorney general and reporter, is authorized to contract with such additional counsel, who shall be paid such compensation for services as the chair may deem just.
TN Code § 8-25-113 (2021)
2021 Tennessee Code|Title 8 - Public Officers and Employees|Chapter 25 - Deferred or Tax-Sheltered Compensation Programs|Part 1 - Government Employees Deferred Compensation Plan Act|§ 8-25-113. Authority of Trustees of Deferred or Tax Sheltered Compensation Plans to Contract for Investment Management Services, Personal Services, Professional Services and Consultant Services

 The trustees of any deferred or tax sheltered compensation plans established pursuant to this part are expressly authorized to contract for investment management services, personal services, professional services and consultant services for the deferred compensation programs. The trustees shall provide for the powers, duties, functions and compensation of any investment managers, professionals or consultants so engaged. Any contract for investment management services, personal services, professional services and consultant services may be procured in the manner prescribed by the trustees without regard to the requirements of former § 12-4-109 [see the Compiler's Notes], if it is determined that the services are necessary or desirable for the efficient administration of the deferred compensation programs. All expenses and fees incidental to the procurement of services shall be charged to and paid from participant accounts.
TN Code § 8-25-114 (2021)
2021 Tennessee Code|Title 8 - Public Officers and Employees|Chapter 25 - Deferred or Tax-Sheltered Compensation Programs|Part 1 - Government Employees Deferred Compensation Plan Act|§ 8-25-114. Plan Required to Honor Claims Under Qualified Domestic Relations Order

 Notwithstanding any other law to the contrary, any deferred compensation program established on behalf of state employees under this part or under part 3 of this chapter shall honor claims under a qualified domestic relations order at a time designated by the state treasurer. For purposes of this section, “qualified domestic relations order” has the same meaning as provided in § 414(p) of the Internal Revenue Code of 1986 (26 U.S.C. § 414(p)); provided, that such order may only relate to the provision of marital property rights for the benefit of the former spouse of the deferred compensation program participant.
TN Code § 8-25-201 (2021)
2021 Tennessee Code|Title 8 - Public Officers and Employees|Chapter 25 - Deferred or Tax-Sheltered Compensation Programs|Part 2 - Optional Retirement Program for Employees of Public Institutions of Higher Education|§ 8-25-201. Short Title

 This part shall be known and may be cited as the “Optional Retirement Program for Employees of Public Institutions of Higher Education.”
TN Code § 8-25-202 (2021)
2021 Tennessee Code|Title 8 - Public Officers and Employees|Chapter 25 - Deferred or Tax-Sheltered Compensation Programs|Part 2 - Optional Retirement Program for Employees of Public Institutions of Higher Education|§ 8-25-202. Establishment of Program

 There is established an optional retirement program for employees of public institutions of higher education operated by the board of regents and the board of trustees of the University of Tennessee.
TN Code § 8-25-205 (2021)
2021 Tennessee Code|Title 8 - Public Officers and Employees|Chapter 25 - Deferred or Tax-Sheltered Compensation Programs|Part 2 - Optional Retirement Program for Employees of Public Institutions of Higher Education|§ 8-25-205. Employer Contributions

   The employer shall make employer contributions at the rate of ten percent (10%) of each eligible employee's earnable compensation, plus one percent (1%) of the part of the eligible employee's earnable compensation in excess of the employee's covered compensation.   The amount of salary taken into account in determining such contributions shall not exceed the maximum dollar limitation imposed by Section 401(a)(17) of the Internal Revenue Code (26 U.S.C. § 401(a)(17)). For any person becoming a participant in an optional retirement program before July 1, 1996, the dollar limitation under Section 401(a)(17) of the Internal Revenue Code shall not apply to the extent the amount of compensation that is allowed to be taken into account under the plan would be reduced below the amount that was allowed to be taken into account under the plan as in effect on July 1, 1993.     [Deleted by 2019 amendment.]   [Deleted by 2018 amendment.]
TN Code § 8-25-206 (2021)
2021 Tennessee Code|Title 8 - Public Officers and Employees|Chapter 25 - Deferred or Tax-Sheltered Compensation Programs|Part 2 - Optional Retirement Program for Employees of Public Institutions of Higher Education|§ 8-25-206. Rollover of Taxable Portion of Lump Sum Payment to Eligible Retirement Plan

  Any employee or any spouse or any non-spousal beneficiary of an active, inactive, or retired employee who is eligible for a lump sum payment under this part may request the relevant optional retirement company to rollover the taxable portion of such payment directly to an eligible retirement plan.   For purposes of this section, “eligible retirement plan” means:  For employee transfers only, a qualified 403(a) annuity plan or a qualified 401(a) retirement plan; provided, that the plan accepts direct rollovers;   For member or spousal transfers, an individual retirement account or any other plan eligible under the Internal Revenue Code to receive such direct rollovers from a qualified plan; provided, that the plan accepts direct rollovers; or   For non-spousal beneficiary transfers, an individual account or annuity treated as an inherited individual retirement account under Section 402(c)(11) of the Internal Revenue Code (26 U.S.C. § 402(c)(11)), or any other plan eligible under the Internal Revenue Code to receive such direct rollovers from a qualified plan; provided, that the plan accepts such direct rollovers.     Prior to making such a rollover, the relevant optional retirement company may require the individual requesting the rollover to establish that the receiving plan or account meets the requirements of this section and the Internal Revenue Code.   This section shall be administered in accordance with the direct rollover provisions of the Internal Revenue Code.
TN Code § 8-25-207 (2021)
2021 Tennessee Code|Title 8 - Public Officers and Employees|Chapter 25 - Deferred or Tax-Sheltered Compensation Programs|Part 2 - Optional Retirement Program for Employees of Public Institutions of Higher Education|§ 8-25-207. Computation of Retirement Benefits Under Retirement System — Benefits Under Optional Retirement Program

  When any eligible employee in an optional retirement program retires with retirement credit in the retirement system, the employee's retirement allowance from the retirement system shall be computed and paid in accordance with Chapters 3 4 – 37 of this title.   Employees who elect to participate under the optional retirement program shall be limited to the benefits of such optional retirement program, upon and after retirement.
TN Code § 8-25-208 (2021)
2021 Tennessee Code|Title 8 - Public Officers and Employees|Chapter 25 - Deferred or Tax-Sheltered Compensation Programs|Part 2 - Optional Retirement Program for Employees of Public Institutions of Higher Education|§ 8-25-208. Eligibility to Participate in Retirement System — Effect on Contributions Previously Accumulated in Retirement System — Resumption of Participation in Retirement System Upon Unavailability of Optional Program

  An eligible employee who elects to participate in an optional retirement program established under this part will be ineligible to participate in the retirement system during such period as the employee is employed by a state-supported institution of higher education.   While participating in an optional retirement program, such member's accumulated contributions, if any, and creditable service in the retirement system shall remain unchanged as of the date of election of an optional retirement program under this part.   Interest shall continue to be credited to the employee's accumulated contributions in the retirement system.   In the event that a participant in an optional retirement program assumes or returns to a position in a public school where an optional retirement program or a local retirement fund is not available, the participant shall at that time begin or resume participating in the retirement system.
TN Code § 8-25-209 (2021)
2021 Tennessee Code|Title 8 - Public Officers and Employees|Chapter 25 - Deferred or Tax-Sheltered Compensation Programs|Part 2 - Optional Retirement Program for Employees of Public Institutions of Higher Education|§ 8-25-209. Transfer of Accumulated Contributions in Retirement System to Optional Retirement Program — Effect of Transfer

 Any employee participating in an optional retirement program whose benefits are limited to those of that program pursuant to § 8-25-207, may authorize the transfer of the employee's accumulated contributions deposited with the retirement system to such optional retirement program upon request made to the retirement system. Such transfer shall be made within ninety (90) days of the retirement system's receipt of the request, and shall be considered to be a withdrawal of accumulated contributions and shall terminate membership in the retirement system, in accordance with § 8-35-104. Any such transfer constitutes a waiver of all rights in the retirement system and may not be redeposited with the retirement system pursuant to § 8-37-214.
TN Code § 8-25-210 (2021)
2021 Tennessee Code|Title 8 - Public Officers and Employees|Chapter 25 - Deferred or Tax-Sheltered Compensation Programs|Part 2 - Optional Retirement Program for Employees of Public Institutions of Higher Education|§ 8-25-210. Claims Under Qualified Domestic Relations Order

 Any optional retirement program established pursuant to this part shall honor claims under a qualified domestic relations order. For purposes of this section, “qualified domestic relations order” has the same meaning ascribed to it in Section 414(p) of the federal Internal Revenue Code of 1986 (26 U.S.C. § 414(p)); provided, that such order may relate only to the provision of marital property rights for the benefit of the former spouse of the optional retirement program participant.
TN Code § 8-25-211 (2021)
2021 Tennessee Code|Title 8 - Public Officers and Employees|Chapter 25 - Deferred or Tax-Sheltered Compensation Programs|Part 2 - Optional Retirement Program for Employees of Public Institutions of Higher Education|§ 8-25-211. Cash Withdrawal From Program — Effect of Cash Withdrawal

 Upon retiring or otherwise terminating employment, an employee participating in an optional retirement program may elect to receive a cash withdrawal of such employee's accumulated account or accounts if permitted by the relevant optional retirement product and the Internal Revenue Code, as amended, and all rules, regulations, notices, and interpretations released by the United States treasury, including the internal revenue service. Any employee who receives a cash withdrawal pursuant to this section shall not be entitled to reestablish the withdrawn amount or any period of service represented by that amount in either the optional retirement program, the retirement system, or any other Tennessee state retirement program.
TN Code § 8-25-212 (2021)
2021 Tennessee Code|Title 8 - Public Officers and Employees|Chapter 25 - Deferred or Tax-Sheltered Compensation Programs|Part 2 - Optional Retirement Program for Employees of Public Institutions of Higher Education|§ 8-25-212. Establishment of Service in Retirement System Following Receipt of Limited Lump Sum Distribution of Contributions From Optional Program — Sum to Be Paid to Retirement System

 Any member of the retirement system who participated in the optional retirement program and received a limited lump sum distribution of contributions pursuant to § 8-25-205(c)(1)[repealed] shall be entitled to establish service and salary credit in the retirement system for the period during which those contributions were made to the member's optional retirement account. To establish service, the member must pay to the retirement system a sum equal to twelve and sixty-five hundredths percent (12.65%) of the member's earnable compensation during the period those contributions were made to the member's optional retirement account, plus interest on that amount at the rate provided in § 8-37-214.
TN Code § 8-25-213 (2021)
2021 Tennessee Code|Title 8 - Public Officers and Employees|Chapter 25 - Deferred or Tax-Sheltered Compensation Programs|Part 2 - Optional Retirement Program for Employees of Public Institutions of Higher Education|§ 8-25-213. Effect of Reemployment on Other Than Full-Time Basis of Person Receiving Benefits From Optional Retirement Program

 Any person receiving benefits from the optional retirement program established pursuant to this part who returns to service on other than a full-time basis in a position covered by the optional retirement program shall be subject to the applicable work and compensation limits set forth in § 8-36-805(1) and (2). As a condition of the employment, the person shall not be eligible for additional contributions to the person's optional retirement account nor shall the person be eligible to accrue retirement credit in the retirement system during that person's period of reemployment.
TN Code § 8-25-301 (2021)
2021 Tennessee Code|Title 8 - Public Officers and Employees|Chapter 25 - Deferred or Tax-Sheltered Compensation Programs|Part 3 - Profit Sharing or Salary Reduction Plans|§ 8-25-301. State Plans Authorized

 The state treasurer is directed to develop and obtain internal revenue service approval of a profit sharing or salary reduction plan for state employees as permitted by the internal revenue service. The responsibility for implementation of the plan for employees of institutions of higher education may be delegated by the state treasurer to the chancellor of the board of regents for employees of institutions thereunder and to the president of the University of Tennessee for employees of institutions thereunder. The responsibility for implementing the 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 state treasurer. It is the intent of the general assembly that a variety of investment options be offered to participants in the plan, which may include one (1) or more commingled funds in which assets in the custody of the state treasurer that consist exclusively of assets of exempt pension and profit sharing trusts and individual retirement accounts, custodial accounts, retirement income accounts, governmental plans and tax-exempt trusts under the Internal Revenue Code of 1986 and Rev. Rul. 81-100, as modified by Rev. Ruls. 2004-67, 2008-40 and 2011-1 are pooled, solely for investment purposes, in a common or group trust fund. The assets so invested shall be subject to all the provisions of the group trust instruments establishing and governing such trust or trusts. Those instruments of group trusts, including any subsequent amendments, are hereby incorporated by reference and made a part of the plan.
TN Code § 8-25-302 (2021)
2021 Tennessee Code|Title 8 - Public Officers and Employees|Chapter 25 - Deferred or Tax-Sheltered Compensation Programs|Part 3 - Profit Sharing or Salary Reduction Plans|§ 8-25-302. “Profit” Defined

 As used in this part, “profit” means the excess revenue over expenditures prior to the expenditure of the amount which may be optionally made available for employees in cash or placed in trust by the state on behalf of the employees under the plan.
TN Code § 8-25-304 (2021)
2021 Tennessee Code|Title 8 - Public Officers and Employees|Chapter 25 - Deferred or Tax-Sheltered Compensation Programs|Part 3 - Profit Sharing or Salary Reduction Plans|§ 8-25-304. Alternative Plans — Additional Participation in State Plan

  Any political subdivision or instrumentality of the state, by resolution or ordinance of its governing body, is authorized to make available to its employees a profit sharing or salary reduction plan approved by the internal revenue service.   Any entity other than a political subdivision participating in the Tennessee consolidated retirement system which has fewer than five (5) employees may request permission of the state treasurer to participate in the state plan. The state treasurer shall have full authority to grant permission, taking into account the number and location of employees of the entity, its financial soundness, the entity's status with the Tennessee consolidated retirement system, and other factors deemed relevant by the state treasurer. If permission is granted, such participation shall be in accordance with the terms specified by the state treasurer.
TN Code § 8-25-305 (2021)
2021 Tennessee Code|Title 8 - Public Officers and Employees|Chapter 25 - Deferred or Tax-Sheltered Compensation Programs|Part 3 - Profit Sharing or Salary Reduction Plans|§ 8-25-305. Designation of Contributions as Roth 401(k) Contributions

  The state treasurer, with the approval of the commissioner of finance and administration, may adopt a new feature to the plan that would permit state employees, including employees of institutions of higher education, to designate some or all of the employees' contributions as Roth 401(k) contributions under § 402A of the Internal Revenue Code (26 U.S.C. § 402A), at the time the contributions are made.   Any Roth 401(k) contribution feature adopted pursuant to this section shall conform to all applicable laws, rules and regulations of the internal revenue service.   Any political subdivision or instrumentality of the state that makes available to its employees a profit sharing and/or salary reduction plan approved by the internal revenue service under § 401(k) of the Internal Revenue Code (26 U.S.C. § 401(k)), may, by resolution or ordinance of its governing body, adopt the Roth 401(k) contribution feature to its plan as described in this section.
TN Code § 8-25-306 (2021)
2021 Tennessee Code|Title 8 - Public Officers and Employees|Chapter 25 - Deferred or Tax-Sheltered Compensation Programs|Part 3 - Profit Sharing or Salary Reduction Plans|§ 8-25-306. Attorney for the Treasurer With Regard to Profit Sharing or Salary Reduction Plans

  Counsel for the treasury department shall serve as the attorney for the treasurer with respect to the plan.   Notwithstanding any law to the contrary, in cases where the interests of the plan requires additional counsel, the treasurer, with the approval of the attorney general and reporter, is authorized to contract with such additional counsel, who shall be paid such compensation for services as the treasurer may deem just.
TN Code § 8-25-307 (2021)
2021 Tennessee Code|Title 8 - Public Officers and Employees|Chapter 25 - Deferred or Tax-Sheltered Compensation Programs|Part 3 - Profit Sharing or Salary Reduction Plans|§ 8-25-307. Confidentiality of Records

 Any medical records submitted to, or compiled by, any person or entity providing profit sharing and/or salary reduction plan services pursuant to this part are confidential and shall not be disclosed except as provided under § 8-25-109.
TN Code § 8-25-308 (2021)
2021 Tennessee Code|Title 8 - Public Officers and Employees|Chapter 25 - Deferred or Tax-Sheltered Compensation Programs|Part 3 - Profit Sharing or Salary Reduction Plans|§ 8-25-308. Production of Records Described in Subpoena

 Section § 8-25-110 applies whenever a subpoena duces tecum is served upon any person or entity administering or providing services to a profit sharing and/or salary reduction plan established pursuant to this part.
TN Code § 8-25-309 (2021)
2021 Tennessee Code|Title 8 - Public Officers and Employees|Chapter 25 - Deferred or Tax-Sheltered Compensation Programs|Part 3 - Profit Sharing or Salary Reduction Plans|§ 8-25-309. Assessing Costs of Administering Program to Participating Employees

 The state treasurer may assess the costs associated with administering this program to the participating employees in order that such plan shall operate without administrative cost to or contribution from this state.