(a) Notwithstanding this part or any law to the contrary, a person in a position covered by the definition of emergency medical services personnel in § 68-140-302, police officer or firefighter who is a member of the retirement system, regardless of the person’s, police officer’s or firefighter’s participation in the legacy pension plan, the hybrid plan, or any other alternative plan, is eligible for early service retirement upon attainment of twenty-five (25) years of creditable service. The retirement allowance, as provided under this section, must be computed as the actuarial equivalent of the benefit that would have been payable under a service retirement allowance.

Terms Used In Tennessee Code 8-36-308

  • Actuarial equivalent: means a benefit of equal value when computed at regular interest upon the basis of the mortality tables last adopted for such purpose by the board of trustees. See Tennessee Code 8-34-101
  • Creditable service: means prior service plus membership service, as provided in part 6 of this chapter. See Tennessee Code 8-34-101
  • Firefighter: means a person in the employ of a political subdivision participating under chapter 35, part 2 of this title who is a member of the fire department of such political subdivision, and is trained in firefighting and actively engaged in such work or subject to call for such services, providing such person's primary livelihood is derived from such work. See Tennessee Code 8-34-101
  • Legacy: A gift of property made by will.
  • Member: means any person included in the membership of the retirement system, as provided in chapter 35, part 1 of this title. See Tennessee Code 8-34-101
  • Person: includes a corporation, firm, company or association. See Tennessee Code 1-3-105
  • Police officer: means a person in the employ of a political subdivision participating under chapter 35, part 2 of this title who is a member of the police department of such political subdivision and is trained in police work and actively engaged in such work. See Tennessee Code 8-34-101
  • Retirement: means withdrawal from membership with a retirement allowance granted under chapters 34-37 of this title. See Tennessee Code 8-34-101
  • Retirement allowance: means the sum of the member annuity and the state annuity. See Tennessee Code 8-34-101
  • Retirement system: means the Tennessee consolidated retirement system as defined in §. See Tennessee Code 8-34-101
  • Service: means service as a general employee, a teacher, a state police officer, a wildlife officer, a firefighter, a police officer, a state judge, a county judge, an attorney general, a commissioner or a county official which is paid for by an employer, and also includes service for which a former member of the general assembly is entitled to under former §. See Tennessee Code 8-34-101
  • State: means the state of Tennessee. See Tennessee Code 8-34-101
(b) No person in a position covered by the definition of emergency medical services personnel in § 68-140-302, police officer or firefighter is required to retire pursuant to subsection (a). Subsection (a) applies only to emergency medical services personnel as defined in § 68-140-302, police officers or firefighters who retire on or after January 1, 2020, and does not constitute a change in formula under § 8-36-702.
(c)

(1) A political subdivision employing a person in a position covered by the definition of emergency medical services personnel in § 68-140-302, police officer or firefighter, who voluntarily chooses to retire pursuant to subsection (a), may require the person in a position covered by the definition of emergency medical services personnel in § 68-140-302, police officer or firefighter to pay any insurance coverage otherwise provided to members who are one hundred percent (100%) vested in the service retirement benefit pursuant to § 8-36-201 from the time the person in a position covered by the definition of emergency medical services personnel in § 68-140-302, police officer or firefighter voluntarily chooses to retire pursuant to subsection (a) until the date that the person in a position covered by the definition of emergency medical services personnel in § 68-140-302, police officer or firefighter would have become one hundred percent (100%) vested in the service retirement benefit pursuant to § 8-36-201.
(2) A person in a position covered by the definition of emergency medical services personnel in § 68-140-302, police officer or firefighter, who voluntarily chooses to retire pursuant to subsection (a), is entitled to any insurance coverage otherwise provided to members who are one hundred percent (100%) vested in the member’s service retirement benefit pursuant to § 8-36-201 on the date that the person in a position covered by the definition of emergency medical services personnel in § 68-140-302, police officer or firefighter would have become one hundred percent (100%) vested in the service retirement benefit pursuant to § 8-36-201.
(d) Subsection (c) does not apply to a municipality, as that term is defined in § 7-84-103, that is a member of the state retirement system and provides health insurance benefits in accordance with chapter 27, part 6 of this title.
(e) For purposes of this section, “police officer” means a sheriff, sheriff’s deputy, or police officer employed by this state, a municipality, or political subdivision of this state whose primary responsibility is the prevention and detection of crime and apprehension of offenders.
(f)

(1) Emergency communications personnel are eligible for early service retirement under this part when the employing entity has elected to offer this benefit. The employing entity is responsible for one hundred percent (100%) of any increased cost necessary to provide this benefit to the emergency communications personnel.
(2) As used in this subsection (f), “emergency communications personnel” means a person employed as an emergency communications worker, public safety dispatcher, emergency communications telecommunicator, or emergency call taker.
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