Chapter
Part 4 Cafeteria Plans for State Employees
- Tenn. Code Ann. § 8-25-101— Title
- Tenn. Code Ann. § 8-25-102— Definition of employee
- Tenn. Code Ann. § 8-25-103— Deferred compensation plans — Approval of plans — Approval of companies providing plans
- Tenn. Code Ann. § 8-25-104— Responsibility for implementing programs — Payroll deductions — Billing and administration — Requiring participation
- Tenn. Code Ann. § 8-25-105— Investment of funds from program
- Tenn. Code Ann. § 8-25-106— Program supplemental
- Tenn. Code Ann. § 8-25-107— Other benefits unaffected by deferral
- Tenn. Code Ann. § 8-25-108— Federal income tax computation
- Tenn. Code Ann. § 8-25-109— Confidentiality of records
- Tenn. Code Ann. § 8-25-110— Production of records described in subpoena
- Tenn. Code Ann. § 8-25-111— Election to become a participating employer in deferred compensation program — “Governmental entity” defined — Election of employer for matching of contributions — No increased cost to state
- Tenn. Code Ann. § 8-25-112— Attorney for the chair of the Tennessee consolidated retirement system
- Tenn. Code Ann. § 8-25-113— Authority of trustees of deferred or tax sheltered compensation plans to contract for investment management services, personal services, professional services and consultant services
- Tenn. Code Ann. § 8-25-114— Plan required to honor claims under qualified domestic relations order
- Tenn. Code Ann. § 8-25-201— Short title
- Tenn. Code Ann. § 8-25-202— Establishment of program
- Tenn. Code Ann. § 8-25-203— Trustees — Duties — Delegation of duties — Cost of administration — Selection of investment products
- Tenn. Code Ann. § 8-25-204— Election of retirement system or optional retirement program — Time of election — Failure to elect — Transfer of membership
- Tenn. Code Ann. § 8-25-205— Employer contributions
- Tenn. Code Ann. § 8-25-206— Rollover of taxable portion of lump sum payment to eligible retirement plan
- Tenn. Code Ann. § 8-25-207— Computation of retirement benefits under retirement system — Benefits under optional retirement program
- Tenn. Code Ann. § 8-25-208— Eligibility to participate in retirement system — Effect on contributions previously accumulated in retirement system — Resumption of participation in retirement system upon unavailability of optional program
- Tenn. Code Ann. § 8-25-209— Transfer of accumulated contributions in retirement system to optional retirement program — Effect of transfer
- Tenn. Code Ann. § 8-25-210— Claims under qualified domestic relations order
- Tenn. Code Ann. § 8-25-211— Cash withdrawal from program — Effect of cash withdrawal
- Tenn. Code Ann. § 8-25-212— Establishment of service in retirement system following receipt of limited lump sum distribution of contributions from optional program — Sum to be paid to retirement system
- Tenn. Code Ann. § 8-25-213— Effect of reemployment on other than full-time basis of person receiving benefits from optional retirement program
- Tenn. Code Ann. § 8-25-301— State plans authorized
- Tenn. Code Ann. § 8-25-302— “Profit” defined
- Tenn. Code Ann. § 8-25-303— Employer matching authorized
- Tenn. Code Ann. § 8-25-304— Alternative plans — Additional participation in state plan
- Tenn. Code Ann. § 8-25-305— Designation of contributions as Roth 401(k) contributions
- Tenn. Code Ann. § 8-25-306— Attorney for the treasurer with regard to profit sharing or salary reduction plans
- Tenn. Code Ann. § 8-25-307— Confidentiality of records
- Tenn. Code Ann. § 8-25-308— Production of records described in subpoena
- Tenn. Code Ann. § 8-25-309— Assessing costs of administering program to participating employees
- Tenn. Code Ann. § 8-25-310— Alternative social security replacement plan for classes of employees not covered by agreement under § 8-38-103
- Tenn. Code Ann. § 8-25-401— Development and implementation of plan — Automatic payment — Administration of plan
- Tenn. Code Ann. § 8-25-402— Confidentiality of records