§ 8-25-NEW
§ 8-25-101 Title
§ 8-25-102 Definition of employee
§ 8-25-103 Deferred compensation plans – Approval of plans – Approval of companies providing plans
§ 8-25-104 Responsibility for implementing programs – Payroll deductions – Billing and administration – Requiring participation
§ 8-25-105 Investment of funds from program
§ 8-25-106 Program supplemental
§ 8-25-107 Other benefits unaffected by deferral
§ 8-25-108 Federal income tax computation
§ 8-25-109 Confidentiality of records
§ 8-25-110 Production of records described in subpoena
§ 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
§ 8-25-112 Attorney for the chair of the Tennessee consolidated retirement system
§ 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
§ 8-25-114 Plan required to honor claims under qualified domestic relations order
§ 8-25-115 Length of service award program

Terms Used In Tennessee Code > Title 8 > Chapter 25 > Part 1 - Government Employees Deferred Compensation Plan Act

  • 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.
  • Alcohol test: means an analysis of breath, or blood, or any other analysis that determines the presence and level or absence of alcohol as authorized by the United States department of transportation in its rules and guidelines concerning alcohol testing and drug testing. See Tennessee Code 50-9-103
  • 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.
  • 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.
  • Apprentice: means a worker who:
    (A) Is at least sixteen (16) years of age. See Tennessee Code 50-11-102
  • Apprenticeship agreement: means a written agreement between an apprentice and a sponsor that contains the terms and conditions of the apprentice's employment and training consistent with 29 C. See Tennessee Code 50-11-102
  • Apprenticeship council: means the Tennessee apprenticeship council established pursuant to §. See Tennessee Code 50-11-102
  • Apprenticeship intermediary: means an entity that provides required technical instruction to an apprentice. See Tennessee Code 50-11-102
  • 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
  • Attorney general and reporter: means the Tennessee attorney general and reporter. See Tennessee Code 29-13-402
  • 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
  • board: means the board provided for in part 3 of this chapter. See Tennessee Code 8-34-101
  • Chain of custody: refers to the methodology of tracking specified materials or substances for the purpose of maintaining control and accountability from initial collection to final disposition for all such materials or substances, and providing for accountability at each stage in handling, testing and storing specimens and reporting test results. See Tennessee Code 50-9-103
  • 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
  • Commission: means the Tennessee claims commission created pursuant to §. See Tennessee Code 29-13-301
  • 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
  • Commissioner: means the commissioner of health, the commissioner's duly authorized representative, and in the event of the commissioner's absence or vacancy in the office of commissioner, the deputy commissioner. See Tennessee Code 68-14-302
  • Commissioner: means the commissioner of labor and workforce development. See Tennessee Code 50-10-102
  • Commissioner: means the commissioner of labor and workforce development. See Tennessee Code 50-11-102
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • 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 employer: means a person or entity that employs a person, is covered by the Workers' Compensation Law, compiled in chapter 6 of this title, maintains a drug-free workplace pursuant to this chapter and includes on the posting required by §. See Tennessee Code 50-9-103
  • Crime: means an offense under the laws of this state resulting in a specific physical, mental, or pecuniary injury, or death, to another person, and includes multiple crimes committed by a defendant. See Tennessee Code 29-13-402
  • Critical items: means those aspects of operation or conditions of facilities or equipment that, if in violation, constitute the greatest hazards to health and safety, including imminent health hazards. See Tennessee Code 68-14-302
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Decedent: A deceased person.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Defendant: means a person who:
    (A) Is convicted of a crime in this state. See Tennessee Code 29-13-402
  • Department: means the department of health. See Tennessee Code 68-14-302
  • 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
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • Division: means the division of claims and risk management created pursuant to §. See Tennessee Code 29-13-301
  • Division: means the division of claims and risk management created pursuant to §. See Tennessee Code 29-13-102
  • Docket: A log containing brief entries of court proceedings.
  • Drug: means any controlled substance subject to testing pursuant to drug testing regulations adopted by the United States department of transportation. See Tennessee Code 50-9-103
  • Drug or alcohol rehabilitation program: means a service provider that provides confidential, timely and expert identification, assessment and resolution of employee drug or alcohol abuse. See Tennessee Code 50-9-103
  • Employee: means any individual who performs services for a covered employer for wages if the services performed by the individual qualify as an employer-employee relationship with the employer based upon consideration of the following twenty (20) factors as described in the twenty-factor test of Internal Revenue Service Revenue Ruling 87-41, 1987-1 C. See Tennessee Code 50-9-103
  • Employee assistance program: means an established program capable of providing expert assessment of employee personal concerns. See Tennessee Code 50-9-103
  • 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
  • Employer: means a person or entity that employs a person and that is covered by the Workers' Compensation Law, compiled in chapter 6 of this title. See Tennessee Code 50-9-103
  • Employer: means a person employing fifteen (15) or more employees. See Tennessee Code 50-10-102
  • Employer: means a person employing an apprentice. See Tennessee Code 50-11-102
  • 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
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • 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.
  • 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.
  • 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
  • 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.
  • 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.
  • Hotel: means any building or establishment kept, used, or maintained as, or advertised as, or offered to the public to be, a place where sleeping accommodations are furnished for pay to transients or travelers, whether or not meals are served to transients or travelers. See Tennessee Code 68-14-302
  • Imminent health hazard: means any condition, deficiency, or practice that, if not corrected, is very likely to result in illness, injury, or loss of life to any person. See Tennessee Code 68-14-302
  • 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.
  • Job applicant: means a person who has applied for a position with a covered employer and who has been offered employment conditioned upon successfully passing a drug or alcohol test, and may have begun work pending the results of the drug or alcohol test. See Tennessee Code 50-9-103
  • 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.
  • Juvenile court: means the court having juvenile court jurisdiction in the county where the minor resides. See Tennessee Code 29-13-301
  • 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.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Marketplace contractor: means any individual, corporation, partnership, sole proprietorship, or other business entity that:
    (A) Enters into an agreement with a marketplace platform to use the platform's online-enabled application, software, website, or system to receive connections to third-party individuals or entities seeking services in this state. See Tennessee Code 50-8-101
  • Marketplace platform: means a corporation, partnership, sole proprietorship, or other business entity operating in this state that:
    (A) Offers an online-enabled application, software, website, or system that enables the provision of services by marketplace contractors to third-party individuals or entities seeking services. See Tennessee Code 50-8-101
  • Minor: means any person who has not attained eighteen (18) years of age and who has not been otherwise emancipated. See Tennessee Code 29-13-301
  • Minor: means any person who has not attained eighteen (18) years of age. See Tennessee Code 1-3-105
  • Minor: means any person who has not attained the age of eighteen (18) years. See Tennessee Code 29-13-102
  • Month: means a calendar month. See Tennessee Code 1-3-105
  • Nolo contendere: No contest-has the same effect as a plea of guilty, as far as the criminal sentence is concerned, but may not be considered as an admission of guilt for any other purpose.
  • 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
  • Office of apprenticeship: means the Tennessee office of apprenticeship established pursuant to §. See Tennessee Code 50-11-102
  • On-the-job training: means training provided by an employer that:
    (A) Is provided to a paid apprentice who is engaged in productive work in an occupation, and the work provides knowledge or skills essential to the full and adequate performance of the occupation. See Tennessee Code 50-11-102
  • Oral argument: An opportunity for lawyers to summarize their position before the court and also to answer the judges' questions.
  • Oversight: Committee review of the activities of a Federal agency or program.
  • 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: means any individual, partnership, firm, corporation, agency, municipality, state or political subdivision, or the federal government and its agencies and departments. See Tennessee Code 68-14-302
  • Person: includes a corporation, firm, company or association. See Tennessee Code 1-3-105
  • Personal property: includes money, goods, chattels, things in action, and evidences of debt. See Tennessee Code 1-3-105
  • Personal property: All property that is not real property.
  • 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.
  • 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
  • Pre-apprenticeship: means a program or set of services, in partnership with a registered apprenticeship program, designed to prepare individuals to enter and succeed in a registered apprenticeship program. See Tennessee Code 50-11-102
  • Probate: Proving a will
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • 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
  • Public swimming pools: means a structure of man-made materials, located either indoors or outdoors, used for bathing or swimming, or for instructional purposes in swimming, diving, or other aquatic activities by humans, together with buildings, appurtenances, and equipment used in connection with the structure. See Tennessee Code 68-14-302
  • 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
  • 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
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • 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
  • Required technical instruction: means an organized and systematic form of instruction, other than on-the-job training, that:
    (A) Is designed to provide an apprentice with knowledge of the subjects related to the apprentice's occupation. See Tennessee Code 50-11-102
  • Rescission: The cancellation of budget authority previously provided by Congress. The Impoundment Control Act of 1974 specifies that the President may propose to Congress that funds be rescinded. If both Houses have not approved a rescission proposal (by passing legislation) within 45 days of continuous session, any funds being withheld must be made available for obligation.
  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
  • Retirement: means withdrawal from membership with a retirement allowance granted under chapters 34-37 of this title. See Tennessee Code 8-34-101
  • Retirement system: means the Tennessee consolidated retirement system as defined in §. See Tennessee Code 8-34-101
  • Safety-sensitive position: means a position involving a safety-sensitive function pursuant to regulations governing drug or alcohol testing adopted by the United States department of transportation. See Tennessee Code 50-9-103
  • 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 a person's immutable biological sex as determined by anatomy and genetics existing at the time of birth and evidence of a person's biological sex. See Tennessee Code 1-3-105
  • 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
  • Specimen: means tissue, fluid or a product of the human body capable of revealing the presence of alcohol or drugs or their metabolites. See Tennessee Code 50-9-103
  • Sponsor: means a person operating a pre-apprenticeship or apprenticeship. See Tennessee Code 50-11-102
  • 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
  • State registration agency: means the Tennessee agency responsible for registering pre-apprenticeships, apprenticeships, and apprentices, and for reviewing pre-apprenticeships and apprenticeships for compliance with state law and the state plan for equal employment opportunities. See Tennessee Code 50-11-102
  • Statute: A law passed by a legislature.
  • Subpoena: A command to a witness to appear and give testimony.
  • Subpoena duces tecum: A command to a witness to produce documents.
  • Subscription: includes a mark, the name being written near the mark and witnessed. See Tennessee Code 1-3-105
  • test: means any chemical, biological or physical instrumental analysis administered by a laboratory authorized to do so pursuant to this chapter, for the purpose of determining the presence or absence of a drug or its metabolites pursuant to regulations governing drug testing adopted by the United States department of transportation or other recognized authority approved by rule by the commissioner of labor and workforce development. See Tennessee Code 50-9-103
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Undue hardship: means an action requiring significant difficulty or expense. See Tennessee Code 50-10-102
  • United States: includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
  • Victim: means :
    (A) A person, not an accomplice of the defendant, who suffers a specific physical, mental, or pecuniary injury as a direct result of a crime. See Tennessee Code 29-13-402
  • 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
  • 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