reglab/statecodes huggingface dataset:
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 35 - RETIREMENT-MEMBERSHIP (§§ 8-35-101 — 8-35-504) › Part 2 - LOCAL GOVERNMENTAL UNITS (§§ 8-35-201 — 8-35-256) › Section 8-35-208 - Discontinuance and reinstatement of cost-of-living benefits

(a)
The chief legislative body of any political subdivision employer participating in the retirement system may by resolution legally adopted and approved by two-thirds (2/3) majority of that body elect to discontinue the cost-of-living benefit provisions for all employees employed after the effective date of the resolution. Employees who were employed prior to this date will continue to be eligible for cost-of-living benefits being funded as described in §
8-35-206
. This option shall be exercised prior to April 1 of any given year.
(b)
It is further provided that the chief legislative body of any political subdivision employer may elect at a later date to provide cost-of-living benefits in accordance with §
8-36-701
by legally adopting a resolution for an actuarial study and thereafter by legally adopting a resolution approved by a two-thirds (2/3) majority of the governing body to accept the associated liability and costs to provide such benefits. This increase in benefits will become effective the following July 1 after the adoption of the resolution. No retroactive benefits are to be paid under this subsection (b).
Acts 1978, ch. 741, § 9; T.C.A., § 8-3934(4)(c); Acts 1983, ch. 342, § 11; 1986, ch. 553, § 8.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 35 - RETIREMENT-MEMBERSHIP (§§ 8-35-101 — 8-35-504) › Part 2 - LOCAL GOVERNMENTAL UNITS (§§ 8-35-201 — 8-35-256) › Section 8-35-209 - Participating employers in retirement system - Administrative employees - Contributions - Credit for prior service - Withdrawal

(a)
The Tennessee Education Association, the Tennessee School Boards Association and the Tennessee Secondary Schools Athletic Association shall be participating employers in the Tennessee consolidated retirement system, and shall be liable for the costs incurred as a result of the participation by its administrative employees.
(b)
The administrative employees of the associations referenced in subsection (a) shall make the same contributions, participate in the same manner, and shall be eligible for the same benefits as employees of local governments participating in the retirement system under this part.
(c)
The employees shall be entitled to credit for prior service as approved by the board of directors of the respective association under the same provisions that apply to employees of local governments; provided, however, that they shall be allowed prior service credit for the service with which they were credited under the Tennessee teacher's retirement system as of the day preceding July 1, 1972.
(d)
Withdrawal of an association from participation in the retirement system shall be governed by the provisions in this part that apply to local governments.
(e)
The retirement system shall not be liable for the payment of retirement allowances or other payments on account of employees of the associations or their beneficiaries for which reserves have not been previously created from funds contributed by the respective association and/or its employees.
(f)
It is the legislative intent that the state shall realize no increased cost as a result of this section. All costs associated with retirement coverage, including administrative costs, shall be the responsibility of the respective association.
(g)
The board of directors of any participating association referenced in subsection (a) may pass a resolution to extend retirement coverage to all non-administrative employees of the respective association. If such additional coverage is sought, the coverage shall apply to all such employees and the employees shall participate in the same manner and shall be eligible for the same benefits as the administrative employees of the association. Such employees shall further be entitled to credit for such prior service as approved by the board of directors of the respective association.
Amended by 2014 Tenn. Acts, ch. 659,Secs.s8, s9 eff. 4/10/2014.
Acts 2008, ch. 674, § 17; 2010, ch. 777, § 4.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 35 - RETIREMENT-MEMBERSHIP (§§ 8-35-101 — 8-35-504) › Part 2 - LOCAL GOVERNMENTAL UNITS (§§ 8-35-201 — 8-35-256) › Section 8-35-210 - Reserves required as prerequisite to payment of benefits

(a)
Notwithstanding anything in this part to the contrary, the retirement system shall not be liable for the payment of any retirement allowances or other benefits on account of the employees or beneficiaries of any employer participating under this part for which reserves have not been previously created from funds contributed by such employer or its employees for such benefits.
(b)
Benefits payable on behalf of political subdivisions participating under this part shall not be paid if assets credited to that political subdivision are not equal to or greater than their benefit obligation for that month. Retroactive benefits shall be paid upon accumulation of sufficient assets.
Acts 1972, ch. 814, § 10; T.C.A., § 8-3934(5); Acts 1983, ch. 342, § 23.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 35 - RETIREMENT-MEMBERSHIP (§§ 8-35-101 — 8-35-504) › Part 2 - LOCAL GOVERNMENTAL UNITS (§§ 8-35-201 — 8-35-256) › Section 8-35-212 - Political subdivisions which participated in superseded state retirement system

Any political subdivision on June 30, 1972, which shall have been participating in the Tennessee state retirement system under former chapter 36 of this title, with respect to its employees, shall participate in this retirement system as of July 1, 1972, and shall be subject to the provisions of this part applicable to employers electing to participate subsequent to July 1, 1972.
Acts 1972, ch. 814, § 10; T.C.A., § 8-3934(1)(c); Acts 1999, ch. 205, § 18.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 35 - RETIREMENT-MEMBERSHIP (§§ 8-35-101 — 8-35-504) › Part 2 - LOCAL GOVERNMENTAL UNITS (§§ 8-35-201 — 8-35-256) › Section 8-35-213 - Tennessee County Services Association - Tennessee County Highway Officials Association

(a)
The Tennessee County Services Association shall be a participating employer as of July 1, 1972, with respect to its employees and shall likewise be subject to all of the provisions of this part applicable to employers electing to participate subsequent to July 1, 1972.
(b)
(1)
The Tennessee County Highway Officials Association shall be eligible to be a participating employer in the Tennessee consolidated retirement system upon passage of a resolution by the association's board of directors authorizing and funding an actuarial study and passage by the association's board of directors of a resolution authorizing participation and accepting liability incurred as a result of such participation.
(2)
The employees of the association shall make the same contributions, participate in the same manner, and shall be eligible for the same benefits as employees of the Tennessee County Services Association. Such employees shall be entitled to credit for such prior service as the board of directors of the association may authorize and accept the liability therefor.
(3)
In case of the withdrawal of the Tennessee County Highway Officials Association as a participating employer, the benefits of the association shall be determined in accordance with §
8-35-211
.
(4)
The retirement system shall not be liable for the payment of retirement allowances or other benefits on account of employees or beneficiaries of such association for which reserves have not been previously created from funds contributed by the association and/or its employees.
(5)
It is the legislative intent that the state shall realize no increased cost as a result of this subsection (b). All costs associated with retirement coverage, including administrative costs, shall be the responsibility of the association.
Acts 1972, ch. 814, § 10; T.C.A., § 8-3934(1)(c); Acts 1988, ch. 515, § 1.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 35 - RETIREMENT-MEMBERSHIP (§§ 8-35-101 — 8-35-504) › Part 2 - LOCAL GOVERNMENTAL UNITS (§§ 8-35-201 — 8-35-256) › Section 8-35-214 - Creditable service of certain participants in superseded state retirement system

The employees of any employer participating in the retirement system pursuant to §§
8-35-212
and
8-35-213
shall be credited as of July 1, 1972, with all service which shall have been creditable to them as of June 30, 1972, under the Tennessee state retirement system.
Acts 1972, ch. 814, § 10; T.C.A., § 8-3934(1)(c).
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 35 - RETIREMENT-MEMBERSHIP (§§ 8-35-101 — 8-35-504) › Part 2 - LOCAL GOVERNMENTAL UNITS (§§ 8-35-201 — 8-35-256) › Section 8-35-215 - Regional libraries

As of July 1, 1999, all assets credited to the state accumulation fund on account of a regional library board's participation in the retirement system shall be transferred to the state. Upon such transfer, the state shall be liable for the payment of any retirement allowances or other benefits on account of those individuals who were employed by a regional library board prior to July 1, 1999.
Acts 1972, ch. 814, § 10; T.C.A., § 8-3934(1)(b); Acts 1999, ch. 205, § 19.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 35 - RETIREMENT-MEMBERSHIP (§§ 8-35-101 — 8-35-504) › Part 2 - LOCAL GOVERNMENTAL UNITS (§§ 8-35-201 — 8-35-256) › Section 8-35-216 - Educational cooperatives

(a)
Any educational cooperative established as a separate legal entity under §
49-2-1304
may, by resolution duly adopted by its governing body, elect to authorize its employees to participate in the retirement system, subject to rules and regulations prescribed by the board of trustees.
(b)
The employer contribution for employees who are teachers, as defined in chapter 34, part 1 of this title, shall be paid by the state as in the case of teachers employed in local school systems.
(c)
If the governing body elects to authorize its employees who are not teachers, as defined in chapter 34, part 1 of this title, to participate, then the employer contribution for such employees shall be paid by the educational cooperative out of whatever funds are available to it for such purpose.
(d)
The member employees who are not teachers shall have no voice in the election of the board of trustees.
(e)
Teachers may establish prior service in the retirement system for the time they have been employed by the cooperative, upon paying into the system the contributions which they would have made had they been members, plus interest as determined by the board of trustees.
Acts 1974, ch. 724, § 2; T.C.A., § 8-3934(1)(b).
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 35 - RETIREMENT-MEMBERSHIP (§§ 8-35-101 — 8-35-504) › Part 2 - LOCAL GOVERNMENTAL UNITS (§§ 8-35-201 — 8-35-256) › Section 8-35-217 - Participation by political subdivisions

(a)
(1)
Any political subdivision electing to participate in the retirement system on or after July 1, 1983, in accordance with this part, shall participate in the provisions of the plan as they exist for state employees on the date of participation; except that prior service credit authorized in §
8-35-203(a)(2)
shall remain optional.
(2)
An irrevocable election of this option must be made on the date of participation.
(b)
If an employer does not extend social security coverage to its employees, the employer is authorized, subject to the approval of the board, to establish a different benefit accrual rate, adopt different retirement eligibility service and age requirements, or to otherwise alter the pension plan benefit structure for all or for certain classes of its employees. Based on the advice of nationally recognized counsel employed by the Tennessee consolidated retirement system, any such alternative plan shall comply with all requirements of federal laws, rules, and regulations and also qualify as a social security replacement plan.
Amended by 2014 Tenn. Acts, ch. 659, s 10, eff. 4/10/2014.
Acts 1981, ch. 387, § 7; 1983, ch. 24, § 1; 1983, ch. 342, § 10; 1985, ch. 449, § 15; 1993, ch. 67, § 18; 1995, ch. 164, § 4.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 35 - RETIREMENT-MEMBERSHIP (§§ 8-35-101 — 8-35-504) › Part 2 - LOCAL GOVERNMENTAL UNITS (§§ 8-35-201 — 8-35-256) › Section 8-35-219 - Application of part-time employee provisions

(a)
Notwithstanding §§
8-35-103
and
8-35-217
to the contrary, any current or future employer which participates in the retirement system pursuant to this part shall have the option to exclude its part-time employees from membership in the retirement system by passage of a resolution of its chief governing body; provided, that any employee of such employer participating in the retirement system by virtue of part-time service shall continue to be eligible for membership in the retirement system.
(b)
The chief legislative body of any employer participating in the retirement system pursuant to this part may elect at a later date to extend retirement coverage to its part-time employees by passage of a resolution authorizing such coverage and accepting the liability therefor; provided, that any such resolution shall be irrevocable and the employer shall not later be permitted to exclude part-time employees under this section.
Acts 1984, ch. 797, § 6; 1999, ch. 79, § 3; 2005, ch. 204, §§ 2, 3.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 35 - RETIREMENT-MEMBERSHIP (§§ 8-35-101 — 8-35-504) › Part 2 - LOCAL GOVERNMENTAL UNITS (§§ 8-35-201 — 8-35-256) › Section 8-35-220 - Tennessee Historical Society

(a)
The Tennessee Historical Society shall be a participating employer in the Tennessee consolidated retirement system, upon passage of a resolution by the society's board of directors authorizing such participation and accepting the liability incurred as a result of the participation by its employees.
(b)
The employees of the society shall make the same contributions, participate in the same manner, and shall be eligible for the same benefits as employees of local governments participating in the retirement system under this part.
(c)
The employees shall be entitled to credit for prior service as approved by the board of directors of the society under the same provisions which apply to employees of local governments.
(d)
Withdrawal of the society from participation in the retirement system shall be governed by the provisions in this part which apply to local governments.
(e)
The retirement system shall not be liable for the payment of retirement allowances or other payments on account of employees of the society or their beneficiaries for which reserves have not been previously created from funds contributed by the society and/or its employees.
(f)
It is the legislative intent that the state shall realize no increased cost as a result of this section. All costs associated with retirement coverage, including administrative costs, shall be the responsibility of the society.
Acts 1985, ch. 65, § 1; 2010, ch. 777, § 11.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 35 - RETIREMENT-MEMBERSHIP (§§ 8-35-101 — 8-35-504) › Part 2 - LOCAL GOVERNMENTAL UNITS (§§ 8-35-201 — 8-35-256) › Section 8-35-221 - Workforce investment

(a)
Any entity engaged in the administration of the programs authorized under the federal Workforce Innovation and Opportunity Act (
29 U.S.C. § 3101
et seq.), on behalf of a local workforce investment area designated under [former]
29 U.S.C. § 2831
[repealed] shall be eligible to be a participating employer in the Tennessee consolidated retirement system upon satisfying the following conditions:
(1)
The local workforce investment area includes more than one (1) political subdivision of this state;
(2)
The administrative entity for the local workforce investment area is currently or was previously an institution of the University of Tennessee or the Tennessee board of regents;
(3)
The elected chief executive officers of the political subdivisions that comprise the local workforce investment area pass a resolution authorizing an actuarial study to determine the liability associated with such participation, and accepting responsibility for the costs of such study; and
(4)
Following receipt of the actuarial study, such elected chief executive officers pass a resolution authorizing such participation and agreeing that the liability therefor shall be paid from funds allocated to the local workforce investment area by grant, contract, or otherwise from state, local, or federal sources.
(b)
The employees of the entity shall make the same contributions, participate in the same manner, and shall be eligible for the same benefits as employees of local governments participating in the retirement system under this part.
(c)
Such employees shall be entitled to credit for such prior service as approved by the elected chief executive officers as provided in subsection (a) under the same provisions that apply to employees of local governments.
(d)
In case of the withdrawal of the entity as a participating employer, the benefits of members and beneficiaries shall be determined in accordance with §
8-35-211
.
(e)
The retirement system shall not be liable for the payment of retirement allowances or other benefits on account of employees of the entity or their beneficiaries for which reserves have not been previously created from funds contributed by the entity or its employees, or both.
(f)
It is the legislative intent that the state shall realize no increased cost as a result of this section. All costs associated with retirement coverage, including administrative costs, shall be the responsibility of the entity.
Amended by 2016 Tenn. Acts, ch. 599, s 6, eff. 7/1/2016.
Amended by 2015 Tenn. Acts, ch. 57, s 6, eff. 7/1/2015.
Acts 2002, ch. 863, § 23; 2003 , ch. 209, § 1.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 35 - RETIREMENT-MEMBERSHIP (§§ 8-35-101 — 8-35-504) › Part 2 - LOCAL GOVERNMENTAL UNITS (§§ 8-35-201 — 8-35-256) › Section 8-35-222 - Establishment of retirement credit for time during which member was employed by joint venture

(a)
Any member who is employed by a political subdivision that is a participating employer in the retirement system shall be eligible to establish retirement credit for time during which the member was employed by a joint venture between that political subdivision and one (1) or more other political subdivisions if the following conditions are met:
(1)
The joint venture was a governmental entity for purposes of § 414(d) of the Internal Revenue Code (
26 U.S.C. § 414(d)
), as amended, and any other federal laws and regulations applicable to qualified governmental pension plans during the time the member was employed by the joint venture;
(2)
The joint venture was dissolved and its operations were transferred to and made a department of the participating political subdivision;
(3)
The member has not established the credit in any other retirement program as provided in §
8-35-111
;
(4)
The participating political subdivision authorizes and pays for the cost of an actuarial study to determine the liability associated with the granting of the service credit and, following review of the cost of granting the service credit, the chief governing body of the political subdivision shall pass a resolution authorizing such service credit and accepting the liability therefor; and
(5)
Members establishing the prior service must make a lump sum payment equal to the employee contributions the members would have made had the members been members of the retirement system during the period claimed, plus interest at the rate provided in §
8-37-214
. The political subdivision may, at its option, pay all or part of the employee contributions and interest on behalf of the members.
(b)
The retirement system shall not be liable for the payment of retirement allowances or other payments on account of such members or their beneficiaries for which reserves have not been previously created from funds contributed by the political subdivision, its employees, or both.
(c)
It is the legislative intent that the state shall realize no increased cost as a result of this section. All costs associated with retirement coverage, including administrative costs, shall be the responsibility of the political subdivision.
Amended by 2016 Tenn. Acts, ch. 962, s 56.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 35 - RETIREMENT-MEMBERSHIP (§§ 8-35-101 — 8-35-504) › Part 2 - LOCAL GOVERNMENTAL UNITS (§§ 8-35-201 — 8-35-256) › Section 8-35-223 - Douglas-Cherokee economic authority

(a)
The Douglas-Cherokee economic authority shall be eligible to be a participating employer in the Tennessee consolidated retirement system upon:
(1)
Passage of a resolution by the authority's board of directors authorizing an actuarial study; and
(2)
Passage of a resolution by the authority's board of directors authorizing such participation and accepting the liability as a result of the participation by its full-time employees.
(b)
The employees of the authority shall make the same contributions, participate in the same manner, and shall be eligible for the same benefits as employees of local governments participating in the retirement system under this part.
(c)
The employees shall be entitled to credit for prior service as approved by the board of directors of the authority under the same provisions which apply to employees of local governments.
(d)
The retirement system shall not be liable for the payment of retirement allowances or other payments on account of employees of the authority or their beneficiaries, for which reserves have not been previously created from funds contributed by the authority and/or its employees.
(e)
It is the legislative intent that the state shall realize no increased cost as a result of this section. All costs associated with retirement coverage, including administrative costs, shall be the responsibility of the authority.
Acts 1986, ch. 568, § 1; 2010, ch. 777, § 12.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 35 - RETIREMENT-MEMBERSHIP (§§ 8-35-101 — 8-35-504) › Part 2 - LOCAL GOVERNMENTAL UNITS (§§ 8-35-201 — 8-35-256) › Section 8-35-224 - Upper east Tennessee human development agency

(a)
The upper east Tennessee human development agency shall be eligible to be a participating employer in the Tennessee consolidated retirement system upon:
(1)
Passage of a resolution by the agency's board of directors authorizing an actuarial study; and
(2)
Passage of a resolution by the agency's board of directors authorizing such participation and accepting the liability as a result of the participation by its full-time employees.
(b)
The employees of the agency shall make the same contributions, participate in the same manner, and shall be eligible for the same benefits as employees of local governments participating in the retirement system under this part.
(c)
The employees shall be entitled to credit for prior service as approved by the board of directors of the agency under the same provisions which apply to employees of local governments.
(d)
The retirement system shall not be liable for the payment of retirement allowances or other payments on account of employees of the agency or their beneficiaries for which reserves have not been previously created from funds contributed by the agency and/or its employees.
(e)
It is the legislative intent that the state shall realize no increased cost as a result of this section. All costs associated with retirement coverage, including administrative costs, shall be the responsibility of the agency.
Acts 1986, ch. 568, § 2; 2010, ch. 777, § 13.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 35 - RETIREMENT-MEMBERSHIP (§§ 8-35-101 — 8-35-504) › Part 2 - LOCAL GOVERNMENTAL UNITS (§§ 8-35-201 — 8-35-256) › Section 8-35-225 - [Repealed]

Repealed by 2014 Tenn. Acts, ch. 659, s 11, eff. 4/10/2014.
Acts 1986, ch. 663, § 1; 2010 , ch. 777, § 14.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 35 - RETIREMENT-MEMBERSHIP (§§ 8-35-101 — 8-35-504) › Part 2 - LOCAL GOVERNMENTAL UNITS (§§ 8-35-201 — 8-35-256) › Section 8-35-227 - [Repealed]

Repealed by 2013 Tenn. Acts, ch. 296, s 11, eff. 4/29/2013.
Acts 2008 , ch. 1086, § 1; 2010 , ch. 777, § 15.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 35 - RETIREMENT-MEMBERSHIP (§§ 8-35-101 — 8-35-504) › Part 2 - LOCAL GOVERNMENTAL UNITS (§§ 8-35-201 — 8-35-256) › Section 8-35-228 - Participating political subdivision employees - Credit for employees participating on July 1, or August 1, 1973

(a)
Any present employee of a political subdivision participating in the retirement system effective August 1, 1973, under this part shall be eligible for retirement credit for service rendered to such employer under the following conditions:
(1)
Such employee was employed by the political subdivision within one (1) year of August 1, 1973;
(2)
Such employee joined the retirement system within two (2) years of August 1, 1973;
(3)
Such credit shall be granted under the same terms and conditions which apply to other employees employed by the political subdivision on August 1, 1973;
(4)
The participating political subdivision authorizes and pays for the cost of an actuarial study to determine the liability associated with the granting of such service credit and, following review of the cost of granting such service credit, the chief governing body of the political subdivision shall pass a resolution authorizing such service credit and accepting the liability therefor; and
(5)
The service credit authorized by this subsection (a) must be established by the member prior to January 1, 1988.
(b)
Any present employee of a political subdivision participating in the retirement system effective July 1, 1973, under this part shall be eligible for retirement credit for service rendered to such employer if all following conditions are met:
(1)
Such employee was in service on the political subdivision's date of participation;
(2)
Service rendered prior to the political subdivision's date of participation shall be granted under the same terms and conditions which apply to other employees employed by the political subdivision on July 1, 1973;
(3)
For service rendered after the date of participation, the member must pay in a lump sum the amount such member would have paid had such member been a member for the period claimed, plus interest as provided by §
8-37-214
;
(4)
The participating political subdivision authorizes and pays for the cost of an actuarial study to determine the liability associated with the granting of such service credit and, following review of the cost of granting such service credit, the chief governing body of the political subdivision passes a resolution authorizing such service credit and accepting the liability therefor; and
(5)
The service credit authorized by this subsection (b) must be established by the member prior to January 1, 1989.
Acts 1987, ch. 138, § 1; 1988, ch. 608, § 1.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 35 - RETIREMENT-MEMBERSHIP (§§ 8-35-101 — 8-35-504) › Part 2 - LOCAL GOVERNMENTAL UNITS (§§ 8-35-201 — 8-35-256) › Section 8-35-229 - [Repealed]

Repealed by 2013 Tenn. Acts, ch. 296, s 11, eff. 4/29/2013.
Acts 1987, ch. 201, § 1; 2010 , ch. 777, § 16.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 35 - RETIREMENT-MEMBERSHIP (§§ 8-35-101 — 8-35-504) › Part 2 - LOCAL GOVERNMENTAL UNITS (§§ 8-35-201 — 8-35-256) › Section 8-35-230 - Tennessee State Employees' Association

(a)
The Tennessee State Employees' Association shall be eligible to be a participating employer in the Tennessee consolidated retirement system upon:
(1)
Passage of a resolution by the association's board of directors authorizing an actuarial study; and
(2)
Passage of a resolution by the association's board of directors authorizing such participation and accepting the liability as a result of the participation by its full-time employees.
(b)
The employees of the association shall make the same contributions, participate in the same manner, and shall be eligible for the same benefits as employees of local governments participating in the retirement system under this part.
(c)
The employees shall be entitled to credit for prior service as approved by the board of directors of the association under the same provisions which apply to employees of local governments.
(d)
The retirement system shall not be liable for the payment of retirement allowances or other payments on account of employees of the association or their beneficiaries for which reserves have not been previously created from funds contributed by the association and/or its employees.
(e)
In case of the withdrawal of the association as a participating employer, the benefits of the members and beneficiaries shall be determined in accordance with §
8-35-211
.
(f)
It is the legislative intent that the state shall realize no increased cost as a result of this section. All costs associated with retirement coverage, including administrative costs, shall be the responsibility of the association.
Acts 1988, ch. 509, § 1; 2010 , ch. 777, § 17.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 35 - RETIREMENT-MEMBERSHIP (§§ 8-35-101 — 8-35-504) › Part 2 - LOCAL GOVERNMENTAL UNITS (§§ 8-35-201 — 8-35-256) › Section 8-35-231 - Tennessee County Commissioners' Association

(a)
The Tennessee County Commissioners' Association shall be eligible to be a participating employer in the Tennessee consolidated retirement system upon:
(1)
Passage of a resolution by the association's board of directors authorizing and funding an actuarial study; and
(2)
Passage by the association's board of directors of a resolution authorizing participation and accepting liability incurred as a result of such participation.
(b)
The employees of the association shall make the same contributions, participate in the same manner, and shall be eligible for the same benefits as employees of the Tennessee County Services Association. Such employees shall be entitled to credit for such prior service as the board of directors of the association may authorize and accept the liability therefor.
(c)
In case of the withdrawal of the association as a participating employer, the benefits of the association shall be determined in accordance with §
8-35-211
.
(d)
The retirement system shall not be liable for the payment of retirement allowances or other benefits on account of employees or beneficiaries of the association for which reserves have not been previously created from funds contributed by the association and/or its employees.
(e)
It is the legislative intent that the state shall realize no increased cost as a result of this section. All costs associated with retirement coverage, including administrative costs, shall be the responsibility of the association.
Acts 1988, ch. 543, § 1.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 35 - RETIREMENT-MEMBERSHIP (§§ 8-35-101 — 8-35-504) › Part 2 - LOCAL GOVERNMENTAL UNITS (§§ 8-35-201 — 8-35-256) › Section 8-35-232 - Entity ineligible to participate in retirement system if participation would adversely affect system's status as a qualified plan

Notwithstanding any provision of this chapter to the contrary, no entity shall be eligible to participate in the retirement system if the chair of the Tennessee consolidated retirement system determines, in the chair's sole discretion, that the entity's participation could have a potentially adverse effect on the retirement system's status as a qualified plan under the Internal Revenue Code, (U.S.C. title 26) and regulations. In making such determination, the chair may rely on the advice of a nationally recognized counsel in the area of government employee benefit plans.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 35 - RETIREMENT-MEMBERSHIP (§§ 8-35-101 — 8-35-504) › Part 2 - LOCAL GOVERNMENTAL UNITS (§§ 8-35-201 — 8-35-256) › Section 8-35-233 - [Repealed]

Repealed by 2013 Tenn. Acts, ch. 296, s 11, eff. 4/29/2013.
Acts 1989, ch. 161, § 1; 2010 , ch. 777, § 18.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 35 - RETIREMENT-MEMBERSHIP (§§ 8-35-101 — 8-35-504) › Part 2 - LOCAL GOVERNMENTAL UNITS (§§ 8-35-201 — 8-35-256) › Section 8-35-234 - Employee serving as city judge or city attorney

Notwithstanding any law to the contrary, any present employee serving as a city judge or city attorney for a municipality shall be eligible for membership in the Tennessee consolidated retirement system upon:
(1)
Passage of a resolution by the municipality's governing body authorizing an actuarial study;
(2)
Passage of a resolution by the municipality's governing body authorizing such participation and accepting the liability as a result of the participation by the employee;
(3)
The employee shall make the same contributions, participate in the same manner, and shall be eligible for the same benefits as employees of local governments participating in the retirement system under this part;
(4)
The employee shall be entitled to credit for prior service as approved by the governing body of the municipality under the same provisions which apply to employees of local governments;
(5)
The retirement system shall not be liable for the payment of retirement allowances or other payments on account of an employee of the municipality or the employee's beneficiaries, for which reserves have not been previously created from funds contributed by the municipality and/or its employees;
(6)
It is the legislative intent that the state shall realize no increased cost as a result of this section. All costs associated with retirement coverage, including administrative costs, shall be the responsibility of the municipality;
(7)
This section shall not be construed to require the municipality to extend coverage to any other employees of the municipality; and
(8)
Service pursuant to this section shall be independent of all other creditable service for the purpose of calculating the member's average final compensation.
Acts 1989, ch. 174, § 1; 1992, ch. 839, §§ 1, 2; 2003, ch. 12, § 7.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 35 - RETIREMENT-MEMBERSHIP (§§ 8-35-101 — 8-35-504) › Part 2 - LOCAL GOVERNMENTAL UNITS (§§ 8-35-201 — 8-35-256) › Section 8-35-235 - [Repealed]

Repealed by 2014 Tenn. Acts, ch. 659, s 11, eff. 4/10/2014.
Acts 1990, ch. 706, § 1; 2010 , ch. 777, § 19.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 35 - RETIREMENT-MEMBERSHIP (§§ 8-35-101 — 8-35-504) › Part 2 - LOCAL GOVERNMENTAL UNITS (§§ 8-35-201 — 8-35-256) › Section 8-35-236 - Credit for former political subdivision service by state employee

(a)
Any retired member or any member who completes one (1) year or more of current membership service in the Tennessee consolidated retirement system shall be entitled to establish retirement credit for time during which such member was employed by a political subdivision if the following conditions are met:
(1)
The political subdivision is a participating employer in the Tennessee consolidated retirement system;
(2)
The political subdivision's legislative body passes a resolution authorizing an actuarial study to determine the liability associated with such prior service, and accepting responsibility for the costs of such study;
(3)
The member or retired member files with the political subdivision, within sixty (60) days of the passage of the resolution authorizing the study, a notice of the member's intention to establish such prior service. Any member or retired member who fails to file the notice of election within the sixty-day period shall not later be eligible to establish such prior service;
(4)
Following receipt of the actuarial study, the political subdivision's legislative body by a two-thirds (2/3) vote adopts a resolution authorizing prior service for such members and accepting the liability therefor; provided, that the political subdivision may only authorize credit for such periods of previous service as authorized for other employees of the political subdivision; and
(5)
Any person establishing such prior service must make a lump sum payment equal to the member contributions the member or retired member would have made had such person been a member of the retirement system during the period claimed, plus interest at the rate provided in §
8-37-214
.
(b)
The retirement system shall not be liable for the payment of retirement allowances or other benefits on account of such member or the member's beneficiaries for which reserves have not been previously created from funds contributed by the political subdivision and/or by or on behalf of such member.
(c)
It is the legislative intent that the state shall realize no increased cost as a result of this section. All costs associated with retirement coverage, including administrative costs, shall be the responsibility of the political subdivision's legislative body.
Acts 1990, ch. 849, § 1; 1992, ch. 801, §§ 1-5; 1995, ch. 164, §§ 7, 8; 1995, ch. 300, §§ 4-6.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 35 - RETIREMENT-MEMBERSHIP (§§ 8-35-101 — 8-35-504) › Part 2 - LOCAL GOVERNMENTAL UNITS (§§ 8-35-201 — 8-35-256) › Section 8-35-237 - Elected purchasing agent and appointed administrator of elections

(a)
Notwithstanding any law to the contrary, any county served by a purchasing agent elected by popular vote or an appointed administrator of elections may authorize membership in the Tennessee consolidated retirement system for such officials if all of the following conditions are met:
(1)
The chief governing body of the local government passes a resolution authorizing an actuarial study to determine the liability associated with such membership, and accepting responsibility for the costs of such study; and
(2)
Following receipt of the actuarial study, the governing body of the local government passes a resolution authorizing such participation and accepting the liability for such participation.
(b)
The employee will make the same contributions, participate in the same manner and will be eligible for the same benefits as employees of local governments participating in the retirement system under this part.
(c)
The employee will be entitled to credit for prior service as an elected purchasing agent or appointed administrator of elections as approved by the governing body of the local government under the same provisions which apply to employees of participating local governments.
(d)
Notwithstanding subdivision (a)(1) to the contrary, any county with county officials participating in the retirement system pursuant to §
8-35-116(b)
shall not be required to have an actuarial study performed in order to authorize membership in the retirement system for its elected purchasing agent or appointed administrator of elections. In the event the county elects not to have such an actuarial study performed, the employer contributions payable to the retirement system by the county for such participation shall be based upon the employer contribution rate established for the county pursuant to §
8-35-116(b)
.
(e)
The retirement system shall not be liable for the payment of retirement allowance or other payments on account of employees of the local government or their beneficiaries, for which reserves have not been previously created from funds contributed by the local government and/or its employees.
(f)
It is the legislative intent that the state shall realize no increased cost as a result of this section. All costs associated with retirement coverage, including administrative costs, shall be the responsibility of the local government.
(g)
This section shall not be construed to require the local government to extend coverage to any other employees of the local government.
Acts 1990, ch. 779, § 1; 2005, ch. 89, § 1.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 35 - RETIREMENT-MEMBERSHIP (§§ 8-35-101 — 8-35-504) › Part 2 - LOCAL GOVERNMENTAL UNITS (§§ 8-35-201 — 8-35-256) › Section 8-35-239 - Tennessee Association of County Mayors

(a)
The Tennessee Association of County Mayors shall be eligible to be a participating employer in the Tennessee consolidated retirement system upon passage of a resolution by the association's board of directors authorizing and funding an actuarial study, and passage by the association's board of directors of a resolution authorizing participation and accepting liability incurred as a result of such participation.
(b)
The employees of the association shall make the same contributions, participate in the same manner, and shall be eligible for the same benefits as employees of the Tennessee County Services Association. The employees of the association shall be entitled to credit for such prior service as the board of directors of the association may authorize and accept liability.
(c)
In case of the withdrawal of the Tennessee Association of County Mayors as a participating employer, the benefits of the association shall be determined in accordance with §
8-35-211
.
(d)
The retirement system shall not be liable for the payment of retirement allowances or other benefits on account of employees or beneficiaries of the Tennessee Association of County Mayors for which reserves have not been previously created from funds contributed by the association and/or its employees.
(e)
It is the legislative intent that the state shall realize no increased cost as a result of this section. All costs associated with retirement coverage, including administrative costs, shall be the responsibility of the association.
Amended by 2014 Tenn. Acts, ch. 659, s 13, eff. 4/10/2014.
Acts 1991, ch. 31, § 1.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 35 - RETIREMENT-MEMBERSHIP (§§ 8-35-101 — 8-35-504) › Part 2 - LOCAL GOVERNMENTAL UNITS (§§ 8-35-201 — 8-35-256) › Section 8-35-240 - Tennessee Municipal League - Tennessee Municipal League risk management pool - Tennessee municipal bond fund

(a)
The Tennessee Municipal League (TML), the Tennessee Municipal League risk management pool (TML Pool), and the Tennessee municipal bond fund (TMBF), or any or all of them, shall be eligible to be participating employers in the Tennessee consolidated retirement system upon:
(1)
Passage of a resolution by the board of directors of the TML, the TML Pool, and/or the TMBF authorizing an actuarial study; and
(2)
Passage of a resolution by the board of directors of the TML, TML Pool, and/or TMBF authorizing such participation and accepting the liability as a result of the participation by its full-time employees.
(b)
The employees of TML, the TML Pool, and/or the TMBF shall make the same contributions, participate in the same manner, and shall be eligible for the same benefits as employees of local governments participating in the retirement system under this part.
(c)
The employees shall be entitled to credit for prior service as approved by the board of directors of TML, the TML Pool, and/or the TMBF under the same provisions that apply to employees of local governments.
(d)
The retirement system shall not be liable for the payment of retirement allowances or other payments on account of employees of TML, the TML Pool, and/or the TMBF or their beneficiaries for which reserves have not been previously created from funds contributed by TML, the TML Pool, and/or the TMBF and/or their employees.
(e)
It is the legislative intent that the state shall realize no increased cost as a result of this section. All costs associated with retirement coverage, including administrative costs, shall be the responsibility of TML, the TML Pool, and/or the TMBF.
(f)
In case of the withdrawal of TML, the TML Pool, and/or the TMBF as a participating employer, the benefits of the members and beneficiaries shall be determined in accordance with §
8-35-211
.
Acts 1991, ch. 54, § 1; 2010 , ch. 777, § 21.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 35 - RETIREMENT-MEMBERSHIP (§§ 8-35-101 — 8-35-504) › Part 2 - LOCAL GOVERNMENTAL UNITS (§§ 8-35-201 — 8-35-256) › Section 8-35-241 - Teachers

(a)
Any member employed as a teacher with a political subdivision on the date the political subdivision began participation in the retirement system shall be entitled to establish retirement credit for such periods of previous service rendered to such political subdivision if the following conditions are met:
(1)
The chief legislative body of the political subdivision passes a resolution authorizing an actuarial study to determine the liability associated with such prior service, and accepting responsibility for the costs of such study;
(2)
The member files with the political subdivision, within sixty (60) days of the passage of the resolution authorizing the study, a notice of the member's intention to establish such prior service. Any member who fails to file the notice of election within the sixty-day period shall not later be eligible to establish such prior service;
(3)
Following receipt of the actuarial study, the chief legislative body by a two-thirds (2/3) vote adopts a resolution authorizing prior service for such members and accepting the liability therefor; provided, that the political subdivision may only authorize credit for such periods of previous service as authorized for other employees of the political subdivision; and
(4)
A teacher may establish prior service with the board of education under the same terms and conditions which were applicable when the local government authorized participation in the retirement system.
(b)
It is the legislative intent that the state shall realize no increased cost as a result of this section. All costs associated with retirement coverage, including administrative costs, shall be the responsibility of the political subdivision.
Acts 1992, ch. 843, § 1.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 35 - RETIREMENT-MEMBERSHIP (§§ 8-35-101 — 8-35-504) › Part 2 - LOCAL GOVERNMENTAL UNITS (§§ 8-35-201 — 8-35-256) › Section 8-35-242 - Teachers and employees of a public charter school

(a)
All teachers and employees of a public charter school that converts from a public school shall continue to participate in the same retirement program as the teachers and employees of the local board of education to which the charter school is associated. Such participation shall be under the same terms and conditions as the teachers and employees of the local board of education. For retirement purposes, all teachers and employees of such a public charter school shall be considered employees of the local board of education and such board of education shall be responsible for all reporting and submission of funds to the appropriate retirement system.
(b)
All teachers and employees of a new public charter school shall participate in the same retirement program as the teachers and employees of the local board of education to which the charter school is associated. Such participation shall be under the same terms and conditions as the teachers and employees of the local board of education. For retirement purposes, all teachers and employees of such a public charter school shall be considered employees of the local board of education and such board of education shall be responsible for all reporting and submission of funds to the appropriate retirement system.
Acts 2002, ch. 850, § 20.