reglab/housing_qa huggingface dataset:
TN Code § 8-37-215 (2021)
2021 Tennessee Code|Title 8 - Public Officers and Employees|Chapter 37 - Retirement—financing and Funds|Part 2 - Members' Fund|§ 8-37-215. Transfer of Accumulated Contributions to the State Accumulation Fund for Payment of Allowances

 Upon the retirement of a member, or if a retirement allowance becomes payable on account of the member's death prior to retirement, the member's accumulated contributions shall be transferred from the members' fund to the state accumulation fund.
TN Code § 8-37-216 (2021)
2021 Tennessee Code|Title 8 - Public Officers and Employees|Chapter 37 - Retirement—financing and Funds|Part 2 - Members' Fund|§ 8-37-216. Employer Assumption of Employee Contributions

  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.   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.   The state shall pick up contributions on behalf of state employees and teachers.   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.   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.
TN Code § 8-37-217 (2021)
2021 Tennessee Code|Title 8 - Public Officers and Employees|Chapter 37 - Retirement—financing and Funds|Part 2 - Members' Fund|§ 8-37-217. Refund of Additional Contributions

 Any Group 2 member who elected to contribute an additional five percent (5%) in accordance with Acts 1982, ch. 885, § 1, amending § 8-36-201, shall have ninety (90) days from July 1, 1987, to request a refund of the additional contributions required by such public chapter. The member's additional five percent (5%) of contributions plus interest thereon shall be refunded within ninety (90) days of the member's application for such refund. Following the refund of these contributions, a Group 2 member will not be entitled to participate in the benefits provided by such public chapter. Eligibility for service retirement benefits will be determined in accordance with § 8-36-201(b)(1) or the superseded Tennessee state retirement system, if applicable. This section shall apply to Group 2 employees of political subdivisions only if the chief governing body has passed a resolution authorizing such refund and accepting any liability associated with the refund.
TN Code § 8-37-218 (2021)
2021 Tennessee Code|Title 8 - Public Officers and Employees|Chapter 37 - Retirement—financing and Funds|Part 2 - Members' Fund|§ 8-37-218. Payment of Additional Contributions — Members Employed by Political Subdivisions

  Any Group 2 member who elected to come under § 8-36-201(b)(2)(A) and who continues in service after age fifty-five (55) and after completion of twenty-five (25) years of creditable service shall be paid the additional contributions made by such member under § 8-36-201(b)(2) within ninety (90) days after the member's filing with the retirement division a written request therefor. Any Group 2 member filing such a request shall cease to make and have deducted from such member's compensation the additional contributions required under § 8-36-201(b)(2).   This section shall not apply to any member whose Group 2 service was rendered to a political subdivision unless the governing body of such political subdivision passes a resolution authorizing the return of contributions pursuant to this section.
TN Code § 8-37-220 (2021)
2021 Tennessee Code|Title 8 - Public Officers and Employees|Chapter 37 - Retirement—financing and Funds|Part 2 - Members' Fund|§ 8-37-220. Retirement Credit Established Through Monthly Installments

  Subject to the conditions set forth in this section, the board of trustees may promulgate substantive and procedural rules to permit members, including retired members, to establish the retirement credit authorized in Chapters 34 37 of this title through equal monthly installments over a period not to exceed five (5) years from the date the first monthly installment payment is due and payable. Any rules promulgated under this section shall set forth the date on which the retirement system may begin accepting monthly installment payments pursuant hereto. Nothing in this section shall be construed to allow a member or retired member to establish retirement credit unless such member otherwise meets all the eligibility requirements to establish the credit.   Notwithstanding any law to the contrary, this section shall have no application to the following code sections: §§ 8-34-605(a), 8-34-612, 8-34-620, 8-34-623, 8-35-317, 8-25-204(g) and 8-36-105. Any payment required to establish retirement credit under such sections must be made in a lump sum and cannot be made in monthly installments.   Any member or retired member electing to purchase retirement credit through monthly installments must make such payments by electronic transfer. Each installment shall be due and payable on the first business day of each calendar month during the payment period or on a date designated by the member. If a member does not designate a date, then the date that each installment shall be due and payable will default to the first business day of each calendar month during the payment period. In the event any member or retired member fails to remit the full amount of an installment within sixty (60) calendar days after its due date, the retirement system is authorized to refund to such member all installment payments made for the retirement credit being established. In that event, the member or retired member shall not be permitted to purchase any retirement credit through monthly installments for a period of three (3) years from the date of the refund.   The right of a member or retired member to establish retirement credit through monthly installments shall cease upon such member's death. In that event, any installment payments made by the member or retired member under an installment payment plan which is incomplete on the date of the member or retired member's death shall be paid in a lump sum to the person or persons nominated by such member pursuant to § 8-36-121, if living, otherwise to such member's estate in accordance with § 8-36-120.   Retirement credit being established through monthly installments cannot be used in determining any rights or benefits under the retirement system until all payments for the same have been received by the retirement system.
TN Code § 8-37-301 (2021)
2021 Tennessee Code|Title 8 - Public Officers and Employees|Chapter 37 - Retirement—financing and Funds|Part 3 - State Accumulation Fund|§ 8-37-301. Source of Funds

  The state accumulation fund shall be the fund in which shall be accumulated:  All reserves for the payment of all state annuities payable from contributions made by employers;   Any amounts transferred thereto from a superseded system;   The amounts transferred from the members' fund; and   The amount of the penalty assessed against the employer;  and from which shall be paid all costs of administering the retirement system, and all retirement allowances and other benefits payable under the retirement system other than those payable from the members' fund.      The total amount payable to the state accumulation fund in each year on account of each member classification shall not be less than the sum of the normal contribution rate and the accrued liability contribution rate, multiplied by the total compensation earnable by all members in such classification for each year, plus the amount determined as the cost-of-living contribution.   Until the completion of the first actuarial valuation, the normal contribution rate and the accrued liability contribution rate shall be set at such percentages of the earnable compensation of members as the actuary shall recommend and the board of trustees shall approve.   The assets accumulated in the state accumulation fund on behalf of kindergarten through twelfth (K-12) grade teachers shall be used exclusively for the benefit of such teachers. The assets accumulated in the state accumulation fund on behalf of state employees, including the employees of public institutions of higher education, shall be used exclusively for the benefit of such employees.
TN Code § 8-37-306 (2021)
2021 Tennessee Code|Title 8 - Public Officers and Employees|Chapter 37 - Retirement—financing and Funds|Part 3 - State Accumulation Fund|§ 8-37-306. Inclusion of Cost-of-Living Benefits in Computation

 The normal contribution rate and the accrued liability contribution rate as computed by the actuary are to include all liability resulting from cost-of-living benefits as provided by § 8-36-701.
TN Code § 8-37-307 (2021)
2021 Tennessee Code|Title 8 - Public Officers and Employees|Chapter 37 - Retirement—financing and Funds|Part 3 - State Accumulation Fund|§ 8-37-307. Interest and Dividends Earned — Transfer to Individual Accounts of Members

 All interest and dividends earned on the funds of the retirement system shall be credited to the state accumulation fund. The board of trustees annually shall show interest at such rate or rates as it shall determine from time to time on the individual accounts of members in the members' fund and shall transfer such amounts from the state accumulation fund.
TN Code § 8-37-308 (2021)
2021 Tennessee Code|Title 8 - Public Officers and Employees|Chapter 37 - Retirement—financing and Funds|Part 3 - State Accumulation Fund|§ 8-37-308. Return of Contributions Made on Behalf of Terminated Ceta Employees

 Employer contributions made on behalf of Comprehensive Employment Training Act (CETA) employees, plus interest credited to these funds at the same rate as for employee accounts, shall be refundable from the state accumulation fund if the CETA employee has terminated participation in the CETA program having not obtained vesting or unsubsidized employment.
TN Code § 8-37-309 (2021)
2021 Tennessee Code|Title 8 - Public Officers and Employees|Chapter 37 - Retirement—financing and Funds|Part 3 - State Accumulation Fund|§ 8-37-309. Certification to General Assembly of Amount of Contributions Required for State Judges and Attorneys General

 The board of trustees shall annually certify to the general assembly the amount of normal contributions, accumulated liability contribution and cost of living contribution required from the employer to meet the provisions of this chapter for state judges and attorneys general participating in Groups 1, 3 and 4 of the consolidated retirement system. Commencing July 1, 1981, the general assembly shall make appropriations sufficient to provide such amounts and the state treasurer shall make funds available to the board of trustees.
TN Code § 8-37-401 (2021)
2021 Tennessee Code|Title 8 - Public Officers and Employees|Chapter 37 - Retirement—financing and Funds|Part 4 - State Contributions|§ 8-37-401. Certification to Governor of Estimated Contributions Needed

  At least thirty (30) days prior to each regular session of the general assembly, the board of trustees shall certify to the governor the estimated amounts of normal contribution, accrued liability contribution and cost-of-living contribution required to meet the provisions of Chapters 34 37 of this title during the year next following, and the estimated amount required to cover the expenses of administering the retirement system during such year.   The board shall certify such amounts as are required on account of state employees other than teachers separately for each department, institution, commission, board, or agency of the state and shall also certify separately such amounts as are required on account of teachers and on account of members in Group 3 not employed by the state.
TN Code § 8-37-402 (2021)
2021 Tennessee Code|Title 8 - Public Officers and Employees|Chapter 37 - Retirement—financing and Funds|Part 4 - State Contributions|§ 8-37-402. Appropriation of Required Funds

  The general assembly shall make appropriations sufficient to provide:  The amounts of normal contribution and accrued liability contribution so ascertained to be required on account of state employees, other than teachers, shall be included in the general appropriations act for the various departments, institutions, commissions, boards and agencies of the state;   The amounts of normal contribution and accrued liability contribution so ascertained to be required on account of teachers shall be included by the commissioner of education in the commissioner's estimate submitted to the general assembly of the funds necessary for the operation of the school system. Effective July 1, 1992, each local education agency shall provide for any increased amounts needed for its teachers, above the amount funded by the state for fiscal year 1991-1992, from funds appropriated for the basic education program; and   The amounts of normal contribution and accrued liability contribution so ascertained to be required on account of members in Group 3 not employed by the state shall be provided by a separate appropriation for this purpose.     The state treasurer shall make such funds available to the board.
TN Code § 8-37-403 (2021)
2021 Tennessee Code|Title 8 - Public Officers and Employees|Chapter 37 - Retirement—financing and Funds|Part 4 - State Contributions|§ 8-37-403. State Departments and Agencies Authorized to Provide Funds

 Each department, institution, commission, board or agency of the state is authorized to make available, for each year, such funds as are necessary to meet the provisions of Chapters 34 37 of this title.
TN Code § 8-37-404 (2021)
2021 Tennessee Code|Title 8 - Public Officers and Employees|Chapter 37 - Retirement—financing and Funds|Part 4 - State Contributions|§ 8-37-404. Employer's Contribution Where Compensation Provided by Federal or Public Agency

 In the event that the compensation received by a member is reimbursed to the state by a federal or other public agency, the employer's contribution may be paid by the federal or public agency.
TN Code § 8-37-501 (2021)
2021 Tennessee Code|Title 8 - Public Officers and Employees|Chapter 37 - Retirement—financing and Funds|Part 5 - Contributions—general|§ 8-37-501. All Contributions Are Due and Payable First of Each Month

 The contributions deducted from the compensation of the members and contributions of the employer shall be due and payable monthly on the first day of each month.
TN Code § 8-37-502 (2021)
2021 Tennessee Code|Title 8 - Public Officers and Employees|Chapter 37 - Retirement—financing and Funds|Part 5 - Contributions—general|§ 8-37-502. Reports and Payments

  Monthly Report of Salaries and Contributions.  For the purpose of ascertaining the amount of contributions payable under this chapter and Chapters 34 36 of this title, it shall be the duty of the employer on or before the tenth day of each month to transmit to the state treasurer, in the manner prescribed by the state treasurer, the gross salary and amount of contributions deducted, if any, from the compensation of employees and contributions of the employer payable under this chapter and Chapters 34 36 of this title during the preceding calendar month. The board of trustees is authorized to promulgate substantive and procedural rules requiring that all or a portion of the information described in § 8-35-105(a) is provided in such manner.   At the time of transmitting the information required pursuant to subsection (a), the employer shall remit to the state treasurer therewith the amount of contributions due under this chapter and Chapters 34 36 of this title; provided, however, that employers shall remit payments due to the stabilization reserve trust account within five (5) business days after receipt of an invoice from the retirement system. Failure to so remit such contributions or failure to remit such payments due to the stabilization reserve trust account shall cause them to become delinquent and liabilities to the employer.
TN Code § 8-37-503 (2021)
2021 Tennessee Code|Title 8 - Public Officers and Employees|Chapter 37 - Retirement—financing and Funds|Part 5 - Contributions—general|§ 8-37-503. Exceptions to Monthly Reporting and Payment Authorized

  The board of trustees for good cause may extend not to exceed thirty (30) days the time for transmitting the information and remitting of contributions required under Chapters 34 37 of this title.   The board of trustees is specifically authorized to establish by regulation periodic filing and payment dates other than monthly in those instances where the board of trustees deems it to be in the best interest of the state to do so.
TN Code § 8-37-504 (2021)
2021 Tennessee Code|Title 8 - Public Officers and Employees|Chapter 37 - Retirement—financing and Funds|Part 5 - Contributions—general|§ 8-37-504. Penalties for Delinquent Reporting and Payment

  When any employer fails to forward payroll data or pay the full amount of contributions required by Chapters 34 37 of this title, there shall be imposed a specific civil penalty to be added to the contributions in the amount of five and one-half percent (5.5%), if the failure is not more than thirty (30) days, with an additional five percent (5%) for each additional thirty (30) days or fraction thereof, during which the failure continues, not to exceed twenty-five percent (25%) in the aggregate. Effective for the payroll period ending July 1, 2006, and thereafter, the penalty imposed under this subsection (a) shall in no case be less than twenty-five dollars ($25.00), if the failure is not more than thirty (30) days, with an additional twenty-five dollars ($25.00) for each additional thirty (30) days, or fraction thereof, during which the failure continues, not to exceed one hundred fifty dollars ($150) in the aggregate.   Any penalties assessed under this section shall be credited to the state accumulation fund pursuant to § 8-37-301.
TN Code § 8-37-505 (2021)
2021 Tennessee Code|Title 8 - Public Officers and Employees|Chapter 37 - Retirement—financing and Funds|Part 5 - Contributions—general|§ 8-37-505. Collection of Delinquent Payments From Local Governmental Units

  In the event any political subdivision or other body qualifying as a political subdivision electing to cover its employees under chapter 35, part 2 of this title fails to remit in a timely manner funds determined by the actuary and/or board of trustees to be necessary to provide employer contributions or any delinquent fees, as provided in this chapter and chapter 35, part 2 of this title, then, and in that event, at the direction of the board of trustees, the commissioner of finance and administration is hereby authorized to withhold such sum or part of such sum from any state-shared taxes which are otherwise apportioned to the political subdivision.   The deduction, where authorized, shall be made as a first charge against any moneys payable to an employer regardless of the source of such payment, and also regardless of purpose or contemplated use of such funds.   In lieu of or in addition to the foregoing deductions, the board of trustees may proceed to recover the delinquent payments in a court of competent jurisdiction against the employer.
TN Code § 8-37-506 (2021)
2021 Tennessee Code|Title 8 - Public Officers and Employees|Chapter 37 - Retirement—financing and Funds|Part 5 - Contributions—general|§ 8-37-506. Electronic Transmission of Contributions and Reports

 Effective for the payroll period ending July 1, 2011, or on such later date as the state treasurer may otherwise provide, the contributions described in this part shall be paid by the employer to the retirement division by electronic funds transfer. The payroll data associated with such electronically transferred contributions shall be filed with the division concurrent with the contributions through such electronic medium as shall be prescribed by the treasurer. The director of the retirement system may waive the requirement to submit such contributions or payroll data by electronic means for employers that are unable to comply despite good faith efforts or due to circumstances beyond the employer's reasonable control.
TN Code § 8-37-601 (2021)
2021 Tennessee Code|Title 8 - Public Officers and Employees|Chapter 37 - Retirement—financing and Funds|Part 6 - Financing From Other Sources|§ 8-37-601. Additional Funds for Public Service Commissioners' Retirement

  For the purpose of providing funds to aid in meeting the cost of benefits provided by Chapters 34 37 of this title for commissioners, there is appropriated to the retirement system annually a sum equal to the amount of employer contributions required on account of commissioners pursuant to part 3 of this chapter.   Such appropriation to be paid out of the unexpended balance standing to the credit of the department of safety in the “motor vehicle account” prescribed by § 65-15-112.  The “motor vehicle account” is comprised of the motor carrier inspection, supervision and control fees set forth in § 65-15-112 and of all fines, fees and penalties collected by virtue of title 65, chapter 15, and/or out of the unexpended balance standing to the credit of the department of safety in the “public utilities account” prescribed by § 65-4-307.   The “public utilities account” is comprised of the inspection, control and supervision fees and penalties therein required to be paid to the department of safety by public utilities subject to its control and jurisdiction, as prescribed by §§ 65-4-116 — 65-4-118, and title 65, chapter 4, part 3.     Notwithstanding anything herein to the contrary, the funds appropriated by this section shall not exceed four percent (4%) annually of the balance in the motor vehicle account and the public utilities account as of the first day of the preceding fiscal year, together with a like percentage of all moneys paid into those accounts during such preceding fiscal year.
TN Code § 8-39-101 (2021)
2021 Tennessee Code|Title 8 - Public Officers and Employees|Chapter 39 - Miscellaneous Pensions and Retirement Funds|Part 1 - State Employees and Teachers Not Covered by Any Retirement System|§ 8-39-101. Eligibility of State Employees

 All employees of the state of Tennessee who were employed by the state prior to July 1, 1947, for not less than eight (8) years and have reached sixty-five (65) years of age and who are not otherwise covered by any other retirement system administered by the state, shall be entitled to benefits as provided for in this part.