Tennessee Code Title 8. Public Officers and Employees § 8-36-824

For a member returning to temporary reemployment pursuant to this part with an effective date of retirement between July 1, 2022, and June 30, 2027, if the retirement system discovers that the member did not have a bona fide separation of service as defined in § 8-36-805, then the member must be treated as receiving an in-service distribution.  The retirement system shall make any required tax reporting changes to reflect the in-service distribution in years prior to the retirement system's discovery that the retiree did not have a bona fide separation of service.  After the member's completion of the temporary reemployment period in which the retirement system discovered that the member did not have a bona fide separation of service, the member must not continue to receive an in-service distribution and must have a bona fide separation of service before starting another temporary reemployment period pursuant to this part.