Tennessee Code Title 8. Public Officers and Employees § 8-35-123

(a) Any person participating in the Tennessee consolidated retirement system prior to July 1, 2025, pursuant to §§ 8-35-101, 8-35-103, 8-35-115, 8-35-116, and 8-35-226, or as a state judge, county judge, county official, commissioner, county chair or attorney general, and who elected to become a member of the retirement system, shall continue to participate in the retirement system under the member's irrevocable election.  Such members are subject to the same terms and conditions applicable to members whose participation is mandatory under this title, as may be amended through an enactment of the general assembly.

(b) Except as provided in subsection (c), any person employed or assuming office on or after July 1, 2025, pursuant to §§ 8-35-101, 8-35-103, 8-35-115, 8-35-116, and 8-35-226, or as a state judge, county judge, county official, commissioner, county chair, or attorney general whose membership was otherwise optional in the retirement system, shall become a member of the retirement system as a condition of employment.

(c) A person whose membership was otherwise optional in the retirement system and who was employed or holding office prior to July 1, 2025, as a state judge, county judge, county official, commissioner, county chair, attorney general, or general assembly member, and made an irrevocable election to not participate in the retirement system shall maintain that election if, with or without interruption in service, the member is:

(d) The retirement system is not liable for the payment of retirement allowances or other payments on account of the employees or beneficiaries of any employer participating under part 2 of this chapter for which reserves have not been previously created from funds contributed by the employer or its employees.  It is the legislative intent that the state realizes no increased cost as a result of this section.  All costs associated with retirement coverage, including administrative costs, are the responsibility of the respective employer.