Tennessee Code Title 8. Public Officers and Employees § 8-35-244

(a) The County Officials Association of Tennessee may be a participating employer in the Tennessee consolidated retirement system upon passage of a resolution by the board of directors of the association authorizing and funding an actuarial study and passage by the board of directors of the association of a resolution authorizing participation and accepting liability incurred as a result of such participation.

(b) The employees of the association shall make the same contributions, participate in the same manner, and shall be eligible for the same benefits as employees of the Tennessee County Services Association. Such employees shall be entitled to credit for such prior service as the board of directors of the association may authorize and accept the liability therefor.

(c) In case of the withdrawal of the County Officials Association of Tennessee as a participating employer, the benefits of the association shall be determined in accordance with § 8-35-211.

(d) The retirement system shall not be liable for the payment of retirement allowances or other benefits on account of employees or beneficiaries of the County Officials Association of Tennessee which reserves have not been previously created from funds contributed by the association or its employees, or both.

(e) It is the legislative intent that the state shall realize no increased cost as a result of this section. All costs associated with retirement coverage, including administrative costs, shall be the responsibility of the association.