The retirement system shall pay all benefits in accordance with a good faith interpretation of the requirements of § 401(a)(9) of the Internal Revenue Code (26 U.S.C. § 401(a)(9)), and the regulations in effect under that section, as applicable to a governmental plan within the meaning of § 414(d) of the Internal Revenue Code (26 U.S.C. § 414(d)). The retirement system is subject to the following provisions:
Structure 2021 Tennessee Code
Title 8 - Public Officers and Employees
Chapter 36 - Retirement Benefits
§ 8-36-202. Application for Retirement — Use of Electronic Means
§ 8-36-203. Effective Date of Retirement — Commencement of Benefits
§ 8-36-206. Formula for Computing Allowances
§ 8-36-207. Computation Under Formula of Superseded System
§ 8-36-210. Eligibility of Certain Group 1 Members to Elect Coverage Under Group 2 Provisions