Tennessee Code Title 8. Public Officers and Employees § 8-36-211

(1) For any such member retiring on a service retirement allowance pursuant to § 8-36-201, the supplemental bridge benefit shall be equal to three-fourths of one percent (0.75%) of the member's average final compensation, multiplied by the member's years of creditable service established while the member was in a Group 1 position covered by the mandatory retirement provisions of § 8-36-205(a)(1);  or

(2) For any such member retiring on an early service retirement allowance pursuant to § 8-36-301, the supplemental bridge benefit shall be computed in accordance with subdivision (a)(1), but shall be reduced by four-tenths of one percent (0.4%) for each month by which the member's date of early service retirement precedes the member's service retirement date.

(1) For any such member retiring on a service retirement allowance pursuant to § 8-36-201, the supplemental bridge benefit shall be equal to three-fourths of one percent (0.75%) of the member's average final compensation, multiplied by the member's years of creditable service established while the member was in a Group 1 position covered by the mandatory retirement provisions of § 8-36-205(a)(2);  or

(2) For any such member retiring on an early service retirement allowance pursuant to § 8-36-301, the supplemental bridge benefit shall be computed in accordance with subdivision (b)(1), but shall be reduced by four-tenths of one percent (0.4%) for each month by which the member's date of early service retirement precedes the member's service retirement date.

(1) The supplemental bridge benefit shall commence on the member's effective date of retirement or on the first day of the month following the month the member reaches age sixty (60), whichever is later;

(2) Effective July 1, 2007, the supplemental bridge benefit shall commence on the member's effective date of retirement or on the first day of the month following the month the member reaches age fifty-five (55), whichever is later;  provided, that this subdivision (f)(2) shall not apply to any member who is eligible for the supplemental bridge benefit based solely on creditable service rendered pursuant to § 8-36-205(a)(2), unless the chief governing body of the political subdivision passes a resolution accepting the associated liability and cost to provide those benefits;  and

(3) The supplemental bridge benefit and any cost-of-living adjustments attributable to that benefit shall cease on the first day of the month following the month in which the member dies, or on the first day of the month following the month in which the member reaches the age requirement for receipt of old age and survivors benefits under Title II of the federal Social Security Act, whichever occurs first.

(i)(1) After July 1, 2025, a political subdivision may adopt a supplemental bridge benefit for members who are in positions covered by the mandatory retirement provisions of § 8-36-205(a)(2).  This supplemental bridge benefit will apply to those members retiring on or after the effective date of the resolution adopted by the political subdivision's chief governing body, and who have reached fifty-five (55) years of age, but less than sixty-two (62) years of age.  The supplemental bridge benefit and any cost-of-living adjustments attributable to that benefit must commence on the member's effective date of retirement or on the first day of the month following the month the member reaches fifty-five (55) years of age, whichever is later.  Members retiring between fifty-five (55) and sixty (60) years of age shall be paid the supplemental bridge benefit for a period not to exceed seven (7) years after the member's effective date of retirement.  Members retiring after reaching sixty (60) years of age, but no later than sixty-two (62) years of age shall be paid the supplemental bridge benefit until the member reaches sixty-seven (67) years of age.  The supplemental bridge benefit and any cost-of-living adjustments attributable to the benefit must cease on the first day of the month following the month in which the member dies, or on the first day of the month following the last month of the supplemental bridge benefit payments, whichever occurs first.

(2) Notwithstanding § 8-35-251, after July 1, 2025, political subdivisions that have previously adopted a supplemental bridge benefit prior to July 1, 2025, may adopt, through a resolution passed by the political subdivision's chief governing body, the supplemental bridge benefit under subdivision (i)(1).  The political subdivision's change to the supplemental bridge benefit under subdivision (i)(1) will be irrevocable, and the political subdivision shall not be permitted to elect the previously adopted supplemental bridge benefit at a later date.