Part 1 Government Employees Deferred Compensation Plan Act 8-25-101 – 8-25-115
Part 2 Optional Retirement Program for Employees of Public Institutions of Higher Education 8-25-201 – 8-25-213
Part 3 Profit Sharing or Salary Reduction Plans 8-25-301 – 8-25-310
Part 4 Cafeteria Plans for State Employees 8-25-401 – 8-25-402

Terms Used In Tennessee Code > Title 8 > Chapter 25 - Deferred or Tax-Sheltered Compensation Programs

  • Accumulated contributions: means the sum of all the amounts deducted from the compensation of a member, together with any amount transferred to the account of the member established pursuant to chapters 34-37 of this title from the respective account of the member under one (1) or more of the superseded systems, with interest thereon, as provided in §. See Tennessee Code 8-34-101
  • Adult: means an individual who is at least eighteen (18) years of age. See Tennessee Code 68-30-102
  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Agent: means an individual:
    (A) Authorized to make healthcare decisions on the principal's behalf by a power of attorney for healthcare or an advance directive. See Tennessee Code 68-30-102
  • Allegation: something that someone says happened.
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Anatomical gift: means a donation of all or part of a human body to take effect after the donor's death for the purpose of transplantation, therapy, research, or education. See Tennessee Code 68-30-102
  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Attorney general: means the attorney general and reporter and any assistant thereto by whatever name known, any district attorney general and any assistant thereto by whatever name called, and any officer or full-time employee of the general assembly or any committee thereof established by statute, who is duly licensed to practice law in Tennessee, whose duty it is to provide facilities for drafting bills or to assist individual legislators in drafting bills or who renders legal advice and services to the members of the general assembly or committees thereof. See Tennessee Code 8-34-101
  • Bail: Security given for the release of a criminal defendant or witness from legal custody (usually in the form of money) to secure his/her appearance on the day and time appointed.
  • Bedding: means any mattress, mattress pad, mattress protector pad, box spring, upholstered spring, upholstered sofa bed, quilted pad, comforter, bolster, cushion, pillow, featherbed, sleeping bag, or any other bag, case, or covering that is:
    (A) Made of leather, textile, or other material. See Tennessee Code 68-15-201
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Beneficiary: means any person, persons or institution receiving a retirement allowance or other benefit as provided in chapters 34-37 of this title. See Tennessee Code 8-34-101
  • board: means the board provided for in part 3 of this chapter. See Tennessee Code 8-34-101
  • Chambers: A judge's office.
  • Child: means any individual, adopted or natural born, entitled to take as a child under the laws of this state by intestate succession from the parent whose relationship is involved and also includes a stepchild. See Tennessee Code 29-13-102
  • Claimant: means any person or persons filing a claim for compensation under this chapter on such person's or persons' own behalf, the guardian of a victim if the victim is a minor, the legal representative of the estate of a deceased victim, or the dependents of the victim. See Tennessee Code 29-13-102
  • Code: includes the Tennessee Code and all amendments and revisions to the code and all additions and supplements to the code. See Tennessee Code 1-3-105
  • Comfort exchange policy: means a policy offered by a mattress manufacturer, wholesaler or retailer to a mattress buyer authorizing the buyer to exchange the mattress for a different firmness or for other reasons, within a certain period. See Tennessee Code 68-15-201
  • Commission: means the Tennessee claims commission created pursuant to §. See Tennessee Code 29-13-102
  • Commissioner: means any person in office as a member of the public service commission, as prescribed by title 65, chapter 1, prior to June 30, 1996. See Tennessee Code 8-34-101
  • Communications service: means a service that:
    (A) Is capable of contacting and has been enabled to contact a public safety answering point (PSAP) via a 911 network by entering or dialing the digits 911. See Tennessee Code 7-86-103
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Consumer: means a person who purchases retail communications service or prepaid communications services in a retail transaction. See Tennessee Code 7-86-103
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Court: means the circuit courts of the state of Tennessee, for the purposes of filing a claim, and any court of the state which has the jurisdiction to try a crime against person or property, for the purpose of assessing the costs provided for in §. See Tennessee Code 29-13-102
  • Covered compensation: means , with respect to any calendar year, the amount of a member's earnable compensation subject to contributions under the Federal Insurance Contributions Act (26 U. 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
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Dealer: has the meaning set forth in §. See Tennessee Code 7-86-103
  • Decedent: A deceased person.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Dependent: A person dependent for support upon another.
  • Dependents: means such relatives of a deceased victim as were receiving substantial support or needed services from the victim at the time of the victim's death, and includes the child of such victim born after such victim's death. See Tennessee Code 29-13-102
  • detention: includes the duties of employees assigned to guard individuals incarcerated in any penal institution. See Tennessee Code 4-21-407
  • Disinterested witness: means a witness other than the spouse, child, parent, sibling, grandchild, grandparent, or guardian of the individual who makes, amends, revokes, or refuses to make an anatomical gift. See Tennessee Code 68-30-102
  • District: means any emergency communications district created pursuant to this part. See Tennessee Code 7-86-103
  • Division: means the division of claims and risk management created pursuant to §. See Tennessee Code 29-13-102
  • Document of gift: includes a statement or symbol on a driver license, identification card, or donor registry. See Tennessee Code 68-30-102
  • Donee: The recipient of a gift.
  • Donor: The person who makes a gift.
  • Donor: means an individual whose body or part is the subject of an anatomical gift. See Tennessee Code 68-30-102
  • Donor registry: means a database that contains records of anatomical gifts. See Tennessee Code 68-30-102
  • Driver license: means a license or permit issued by the department of safety to operate a vehicle, whether or not conditions are attached to the license or permit. See Tennessee Code 68-30-102
  • Earnable compensation: includes , but is not limited to, any bonus or incentive payment. See Tennessee Code 8-34-101
  • Employer: means the state, or any political or civil subdivision thereof, and persons employing eight (8) or more persons within the state, or any person acting as an agent of an employer, directly or indirectly. See Tennessee Code 4-21-102
  • Employer: means :
    (A) The state or any department, commission, institution, board or agency of the state government by which a member is paid, with respect to members in its employ. See Tennessee Code 8-34-101
  • Employment agency: means any person or agency, public or private, regularly undertaking, with or without compensation, to procure employees for an employer or to procure for employees opportunities to work for an employer. See Tennessee Code 4-21-102
  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Eye bank: means a person that is licensed, accredited, or regulated under federal or state law to engage in the recovery, screening, testing, processing, storage, or distribution of human eyes or portions of human eyes. See Tennessee Code 68-30-102
  • Family: when used with reference to a person, includes:
    (A) Any person related to such person within the third degree of consanguinity or affinity. See Tennessee Code 29-13-102
  • Fiduciary: A trustee, executor, or administrator.
  • Filling material: means :
    (A) Hair. See Tennessee Code 68-15-201
  • Firefighter: means an employee, the duties of whose position are primarily to perform work directly connected with the control and extinguishment of fires or the maintenance and use of firefighting apparatus and equipment, including an employee engaged in this activity who is transferred to a supervisory or administrative position. See Tennessee Code 4-21-407
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fraud: Intentional deception resulting in injury to another.
  • Funeral and burial expenses: includes , but is not limited to, the cost of preparing the body for burial or other disposition, the funeral service, any funeral merchandise, flowers, honoraria, acknowledgment cards, postage, transporting the body to the place of burial or disposition, the burial space, crypt, mausoleum or other final resting place, the opening and closing thereof and any marker. See Tennessee Code 1-3-105
  • Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Guardian: means a person appointed by a court to make decisions regarding the support, care, education, health, or welfare of an individual. See Tennessee Code 68-30-102
  • Habeas corpus: A writ that is usually used to bring a prisoner before the court to determine the legality of his imprisonment. It may also be used to bring a person in custody before the court to give testimony, or to be prosecuted.
  • Hospital: means a facility licensed as a hospital under the law of any state or a facility operated as a hospital by the United States, a state, or a subdivision of a state. See Tennessee Code 68-30-102
  • In-service: means a member who has not retired, has not been refunded and is within one hundred fifty (150) days of such member's last paid day of employment. See Tennessee Code 8-34-101
  • Indemnification: In general, a collateral contract or assurance under which one person agrees to secure another person against either anticipated financial losses or potential adverse legal consequences. Source: FDIC
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Internal Revenue Code: means the Internal Revenue Code of 1986, codified in United States Code, title 26, as amended. See Tennessee Code 8-34-101
  • Intestate: Dying without leaving a will.
  • issuing officer: means either:

    (1) Any official authorized by law to issue search warrants. See Tennessee Code 50-4-102
  • Joint committee: Committees including membership from both houses of teh legislature. Joint committees are usually established with narrow jurisdictions and normally lack authority to report legislation.
  • Joint resolution: A legislative measure which requires the approval of both chambers.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Juror: A person who is on the jury.
  • Labor organization: includes any organization that exists for the purpose, in whole or in part, of collective bargaining or of dealing with employers concerning grievances, terms or conditions of employment, or for other mutual aid or protection in relation to employment or any agent acting for organizations. See Tennessee Code 4-21-102
  • Law enforcement officer: means an employee, the duties of whose position are primarily the investigation, apprehension or detention of individuals suspected or convicted of offenses against state criminal laws, including an employee engaged in this activity who is transferred to a supervisory or administrative position. See Tennessee Code 4-21-407
  • Lawsuit: A legal action started by a plaintiff against a defendant based on a complaint that the defendant failed to perform a legal duty, resulting in harm to the plaintiff.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Local retirement fund: means any teachers' retirement fund or other arrangement for payment of retirement benefits to teachers, except this retirement system, supported wholly or in part by contributions made by an employer as defined by chapters 34-37 of this title. See Tennessee Code 8-34-101
  • Mattress: means any quilted pad, mattress, mattress pad, bunk quilt or cushion, stuffed and filled with wool, hair or other soft material, to be used on a couch or other bed for sleeping or reclining purposes. See Tennessee Code 68-15-201
  • 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
  • Minor: means any person who has not attained the age of eighteen (18) years. See Tennessee Code 29-13-102
  • Minor: means an individual who is under eighteen (18) years of age. See Tennessee Code 68-30-102
  • Month: means a calendar month. See Tennessee Code 1-3-105
  • National origin: includes the national origin of an ancestor. See Tennessee Code 4-21-102
  • New: means an article of bedding or filling material that has not been previously used for any purpose. See Tennessee Code 68-15-201
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Offender: means a person who has or is alleged to have committed a crime. See Tennessee Code 29-13-102
  • Oral argument: An opportunity for lawyers to summarize their position before the court and also to answer the judges' questions.
  • Organ procurement organization: means a person designated by the secretary of the United States department of health and human services as an organ procurement organization. See Tennessee Code 68-30-102
  • Parent: means a parent whose parental rights have not been terminated. See Tennessee Code 68-30-102
  • Part: means an organ, an eye, or tissue of a human being. See Tennessee Code 68-30-102
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: includes one (1) or more individuals, governments, governmental agencies, public authorities, labor organizations, corporations, legal representatives, partnerships, associations, trustees, trustees in bankruptcy, receivers, mutual companies, joint stock companies, trusts, unincorporated organizations or other organized groups of persons. See Tennessee Code 4-21-102
  • Person: includes a corporation, firm, company or association. See Tennessee Code 1-3-105
  • Person: means an individual, corporation, business trust, estate, trust, partnership, limited liability company, association, joint venture, public corporation, government or governmental subdivision, agency, or instrumentality, or any other legal or commercial entity. See Tennessee Code 68-30-102
  • Personal property: All property that is not real property.
  • Personal property: includes money, goods, chattels, things in action, and evidences of debt. See Tennessee Code 1-3-105
  • Physician: means an individual authorized to practice medicine or osteopathy under the law of any state. See Tennessee Code 68-30-102
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
  • Pool alarm: means a device which emits a sound of at least fifty decibels (50 dB) when a person or an object weighing fifteen pounds (15 lbs. See Tennessee Code 68-14-802
  • Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. Source: OCC
  • Prepaid communications service: means "prepaid wireless calling service" as set forth in §. See Tennessee Code 7-86-103
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Probate: Proving a will
  • Procurement organization: means an eye bank, organ procurement organization, or tissue bank. See Tennessee Code 68-30-102
  • profit: means the excess revenue over expenditures prior to the expenditure of the amount which may be optionally made available for employees in cash or placed in trust by the state on behalf of the employees under the plan. See Tennessee Code 8-25-302
  • Property: includes both personal and real property. See Tennessee Code 1-3-105
  • Public school: means any school conducted within the state under the authority and supervision of a duly elected or appointed city or county school board, and any educational institution supported by and under the control of the state. See Tennessee Code 8-34-101
  • Quorum: The number of legislators that must be present to do business.
  • Reasonably available: means able to be contacted by a procurement organization without undue effort and willing and able to act in a timely manner consistent with existing medical criteria necessary for the making of an anatomical gift. See Tennessee Code 68-30-102
  • Record: means information that is inscribed on a tangible medium or that is stored in an electronic or other medium and is retrievable in perceivable form. See Tennessee Code 68-30-102
  • Record: means information that is inscribed on a tangible medium or that is stored in an electronic or other medium and is retrievable in a perceivable form. See Tennessee Code 1-3-105
  • Refusal: means a record under §. See Tennessee Code 68-30-102
  • Relative: means a spouse, parent, grandparent, stepparent, child, grandchild, brother, sister, half brother, half sister and a spouse's parents or stepparents. See Tennessee Code 29-13-102
  • Remand: When an appellate court sends a case back to a lower court for further proceedings.
  • Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
  • Representative: when applied to those who represent a decedent, includes executors and administrators, unless the context implies heirs and distributees. See Tennessee Code 1-3-105
  • Residential dwelling: means a one-family or two-family dwelling structure. See Tennessee Code 68-14-802
  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
  • Retail sale: has the meaning set forth in §. See Tennessee Code 7-86-103
  • 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
  • sale: includes any of the following activities, or any combination of them:
    (A) Sell. See Tennessee Code 68-15-201
  • Sales price: has the meaning set forth in §. See Tennessee Code 7-86-103
  • Secondhand: means any article of bedding or material, or part of bedding or material, of which prior use of any kind has been made, including, but not limited to, a mattress that has been returned by a buyer to a manufacturer, wholesaler, or retailer pursuant to a comfort exchange policy. See Tennessee Code 68-15-201
  • 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
  • Service of process: The service of writs or summonses to the appropriate party.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Sex: means and refers only to the designation of an individual person as male or female as indicated on the individual's birth certificate. See Tennessee Code 4-21-102
  • Sign: means , with the present intent to authenticate or adopt a record:
    (A) To execute or adopt a tangible symbol. See Tennessee Code 68-30-102
  • signed: includes a mark, the name being written near the mark and witnessed, or any other symbol or methodology executed or adopted by a party with intention to authenticate a writing or record, regardless of being witnessed. See Tennessee Code 1-3-105
  • State: means a state of the United States, the District of Columbia, Puerto Rico, the United States Virgin Islands, or any territory or insular possession subject to the jurisdiction of the United States. See Tennessee Code 68-30-102
  • State: means the state of Tennessee. See Tennessee Code 8-34-101
  • State: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
  • Statute: A law passed by a legislature.
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • Subpoena: A command to a witness to appear and give testimony.
  • Subpoena duces tecum: A command to a witness to produce documents.
  • Swimming pool: means any structure that is intended for swimming or recreational bathing and contains water over thirty-six inches (36") deep, including, but not limited to, in-ground, aboveground, and on-ground swimming pools, hot tubs and nonportable spas. See Tennessee Code 68-14-802
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Tissue: means a portion of the human body other than an organ or an eye. See Tennessee Code 68-30-102
  • Tissue bank: means a person that is licensed, accredited, or regulated under federal or state law to engage in the recovery, screening, testing, processing, storage, or distribution of tissue. See Tennessee Code 68-30-102
  • Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Trustee: A person or institution holding and administering property in trust.
  • United States: includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
  • Victim: means a person who suffers personal injury or death as a direct and proximate result of any act of a person which is within the description of any of the offenses specified in §. See Tennessee Code 29-13-102
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.
  • written: includes printing, typewriting, engraving, lithography, and any other mode of representing words and letters. See Tennessee Code 1-3-105
  • Year: means a calendar year, unless otherwise expressed. See Tennessee Code 1-3-105