Tennessee § 8-34-201 Establishment of system

Tennessee Statutes

§ 8-34-201 — Establishment of system

Tennessee § 8-34-201

Title8

This text of Tennessee § 8-34-201 (Establishment of system) is published on Counsel Stack Legal Research, covering Tennessee primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tenn. Code Ann. § 8-34-201 (2026).

Text

(a)A retirement system is established and placed under the management of the board of trustees, for the purpose of providing retirement allowances and other benefits under chapters 34-37 of this title. The retirement system so created shall be established as of July 1, 1972.

(b)The retirement system is established as a qualified defined benefit plan under chapters 34-37 of this title, as amended, pursuant to §§ 401(a) and 414(d) of the Internal Revenue Code ( 26 U.S.C. §§ 401(a) and 414(d) ), or such other provision of the Internal Revenue Code as applicable, and applicable United States department of the treasury regulations and other guidance.

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(a) A retirement system is established and placed under the management of the board of trustees, for the purpose of providing retirement allowances and other benefits under chapters 34-37 of this title. The retirement system so created shall be established as of July 1, 1972. (b) The retirement system is established as a qualified defined benefit plan under chapters 34-37 of this title, as amended, pursuant to §§ 401(a) and 414(d) of the Internal Revenue Code ( 26 U.S.C. §§ 401(a) and 414(d) ), or such other provision of the Internal Revenue Code as applicable, and applicable United States department of the treasury regulations and other guidance.