Tennessee Code Title 8. Public Officers and Employees § 8-35-237

(a) Notwithstanding another law to the contrary, a full-time employee assuming office as an elected purchasing agent or appointed administrator of elections for an employer on or after July 1, 2025, shall participate in the Tennessee consolidated retirement system in the same manner, making the same contributions and is eligible for the same benefits as the employer's other employees, if the employer in which the purchasing agent or administrator of elections is employed is participating in the retirement system in accordance with part 2 of this chapter.

(b) The purchasing agents and administrator of elections participating in the retirement system separately from other county employees prior to July 1, 2025 through an irrevocable election to participate in the retirement system, shall continue their participation in the retirement system as authorized by the county's governing body and chapters 34-37 of this title.

(c) The retirement system is not liable for the payment of retirement allowance or other payments for a local government's employees or beneficiaries, for which reserves have not been previously created from funds contributed by the local government or its employees.  It is the legislative intent that the state realizes no increased cost as a result of this section or the local government's participation in the retirement system pursuant to part 2 of this chapter.  All costs associated with retirement coverage, including administrative costs, are the responsibility of the local government.