(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:
Terms Used In Tennessee Code 8-35-228
Employer: means : (A) The state or any department, commission, institution, board or agency of the state government by which a member is paid, with respect to members in its employ. See Tennessee Code 8-34-101
Member: means any person included in the membership of the retirement system, as provided in chapter 35, part 1 of this title. See Tennessee Code 8-34-101
Retirement: means withdrawal from membership with a retirement allowance granted under chapters 34-37 of this title. See Tennessee Code 8-34-101
Retirement system: means the Tennessee consolidated retirement system as defined in §. See Tennessee Code 8-34-101
Service: means service as a general employee, a teacher, a state police officer, a wildlife officer, a firefighter, a police officer, a state judge, a county judge, an attorney general, a commissioner or a county official which is paid for by an employer, and also includes service for which a former member of the general assembly is entitled to under former §. See Tennessee Code 8-34-101
(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.
