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

§ 8-25-101. Title - This part shall be known as the “Government Employees Deferred...

§ 8-25-102. Definition of Employee - For the purposes of this part, “employee” means any person,...

§ 8-25-106. Program Supplemental - The deferred compensation plan established by this part shall exist...

§ 8-25-107. Other Benefits Unaffected by Deferral - Notwithstanding any law to the contrary, any compensation deferred under...

§ 8-25-108. Federal Income Tax Computation - Notwithstanding any other provision of this part or any other...

§ 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...

§ 8-25-114. Plan Required to Honor Claims Under Qualified Domestic Relations Order - Notwithstanding any other law to the contrary, any deferred compensation...

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...

§ 8-25-202. Establishment of Program - There is established an optional retirement program for employees of...

§ 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...

§ 8-25-210. Claims Under Qualified Domestic Relations Order - Any optional retirement program established pursuant to this part shall...

§ 8-25-211. Cash Withdrawal From Program — Effect of Cash Withdrawal - Upon retiring or otherwise terminating employment, an employee participating in...

§ 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...

§ 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...

Part 3 - Profit Sharing or Salary Reduction Plans

§ 8-25-301. State Plans Authorized - The state treasurer is directed to develop and obtain internal...

§ 8-25-302. “Profit” Defined - As used in this part, “profit” means the excess revenue...

§ 8-25-307. Confidentiality of Records - Any medical records submitted to, or compiled by, any person...

§ 8-25-308. Production of Records Described in Subpoena - Section § 8-25-110 applies whenever a subpoena duces tecum is...

§ 8-25-309. Assessing Costs of Administering Program to Participating Employees - The state treasurer may assess the costs associated with administering...

§ 8-25-310. Alternative Social Security Replacement Plan for Classes of Employees Not Covered by Agreement Under § 8-38-103 - The state treasurer, with the approval of the commissioner of...

Part 4 - Cafeteria Plans for State Employees

§ 8-25-402. Confidentiality of Records - Any information concerning an employee's medical diagnosis, treatment or referral...