# Tenn. Code Ann. § 8-25-107: Other benefits unaffected by deferral

> Tennessee · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_TN_T8_C25_S8-25-107

## Section

- **Citation:** Tenn. Code Ann. § 8-25-107
- **Heading:** Other benefits unaffected by deferral
- **Jurisdiction:** Tennessee
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** TN Code / Title 8 / Chapter 25 / Section 8-25-107

## Text

Notwithstanding another law to the contrary, and except as provided in § 8-34-101(14)(D) , any compensation deferred under this part must be considered part of an employee's compensation for purposes of another employee retirement, pension, or benefit program. A deferral of income under the deferred compensation program shall not effect a reduction of any retirement, pension, or other benefit program provided by law. Amended by 2024 Tenn. Acts, ch. 605,s 4, eff. 3/27/2024. Acts 1973, ch. 359, § 7; T.C.A., § 8-4307.
Notwithstanding another law to the contrary, and except as provided in § 8-34-101(14)(D) , any compensation deferred under this part must be considered part of an employee's compensation for purposes of another employee retirement, pension, or benefit program. A deferral of income under the deferred compensation program shall not effect a reduction of any retirement, pension, or other benefit program provided by law.
Amended by 2024 Tenn. Acts, ch. 605,s 4, eff. 3/27/2024.
Acts 1973, ch. 359, § 7; T.C.A., § 8-4307.

## Nearby sections

- [Tenn. Code Ann. § 8-25-101 Title](https://www.frixlaw.com/law-library/statutes/STATE_TN_T8_C25_S8-25-101.md)
- [Tenn. Code Ann. § 8-25-102 Definition of employee](https://www.frixlaw.com/law-library/statutes/STATE_TN_T8_C25_S8-25-102.md)
- [Tenn. Code Ann. § 8-25-103 Deferred compensation plans - Approval of plans - Approval of companies providing plans](https://www.frixlaw.com/law-library/statutes/STATE_TN_T8_C25_S8-25-103.md)
- [Tenn. Code Ann. § 8-25-104 Responsibility for implementing programs - Payroll deductions - Billing and administration - Requiring participation](https://www.frixlaw.com/law-library/statutes/STATE_TN_T8_C25_S8-25-104.md)
- [Tenn. Code Ann. § 8-25-105 Investment of funds from program](https://www.frixlaw.com/law-library/statutes/STATE_TN_T8_C25_S8-25-105.md)
- [Tenn. Code Ann. § 8-25-106 Program supplemental](https://www.frixlaw.com/law-library/statutes/STATE_TN_T8_C25_S8-25-106.md)
- [Tenn. Code Ann. § 8-25-107 Other benefits unaffected by deferral](https://www.frixlaw.com/law-library/statutes/STATE_TN_T8_C25_S8-25-107.md)
- [Tenn. Code Ann. § 8-25-108 Federal income tax computation](https://www.frixlaw.com/law-library/statutes/STATE_TN_T8_C25_S8-25-108.md)
- [Tenn. Code Ann. § 8-25-109 Confidentiality of records](https://www.frixlaw.com/law-library/statutes/STATE_TN_T8_C25_S8-25-109.md)
- [Tenn. Code Ann. § 8-25-110 Production of records described in subpoena](https://www.frixlaw.com/law-library/statutes/STATE_TN_T8_C25_S8-25-110.md)
- [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](https://www.frixlaw.com/law-library/statutes/STATE_TN_T8_C25_S8-25-111.md)
- [Tenn. Code Ann. § 8-25-112 Attorney for the chair of the Tennessee consolidated retirement system](https://www.frixlaw.com/law-library/statutes/STATE_TN_T8_C25_S8-25-112.md)
- [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](https://www.frixlaw.com/law-library/statutes/STATE_TN_T8_C25_S8-25-113.md)
- [Tenn. Code Ann. § 8-25-114 Plan required to honor claims under qualified domestic relations order](https://www.frixlaw.com/law-library/statutes/STATE_TN_T8_C25_S8-25-114.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_TN_T8_C25_S8-25-107. Check the current official text before relying on it. Not legal advice.