Tennessee Code Title 50. Employer and Employee § 50-7-901

(1) “Affected group” means two (2) or more employees designated by an employer to participate in a shared work plan;

(2) “Approved plan” means an employer's voluntary written plan for reducing unemployment under which a specified group of employees shares the work remaining after their normal weekly hours of work are reduced, which plan meets the requirements of § 50-7-904, and which plan has been approved in writing by the administrator;

(3) “Fringe benefits” includes advantages, such as health insurance for hospital, medical, dental, and other services; retirement benefits under defined benefit pension plans as defined in the federal Employee Retirement Income Security Act of 1974 (ERISA)(29 U.S.C. § 1001 et seq.); and paid vacation and holidays, sick leave, or other compensable time that are incidents of employment in addition to the cash remuneration earned;

(4) “Normal weekly hours of work” means the normal hours of work for full-time and permanent part-time employees in the affected group when their employing unit is operating on its normal, full-time basis, not to exceed forty (40) hours and not including overtime;

(5) “Shared work benefits” means the unemployment compensation benefits payable to employees in an affected group under an approved plan as distinguished from the unemployment benefits otherwise payable under other parts of this chapter;

(6) “Shared work employer” means:

(7) “Subgroup” means a group of employees that constitutes at least ten percent (10%) of the employees in an affected group.