# Tenn. Code Ann. § 8-34-201: Establishment of system

> Tennessee · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_TN_T8_C34_S8-34-201

## Section

- **Citation:** Tenn. Code Ann. § 8-34-201
- **Heading:** Establishment of system
- **Jurisdiction:** Tennessee
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** TN Code / Title 8 / Chapter 34 / Section 8-34-201

## Text

(a) A retirement system is established and placed under the management of the board of trustees, for the purpose of providing retirement allowances and other benefits under chapters 34-37 of this title. The retirement system so created shall be established as of July 1, 1972. (b) The retirement system is established as a qualified defined benefit plan under chapters 34-37 of this title, as amended, pursuant to §§ 401(a) and 414(d) of the Internal Revenue Code ( 26 U.S.C. §§ 401(a) and 414(d) ), or such other provision of the Internal Revenue Code as applicable, and applicable United States department of the treasury regulations and other guidance. Amended by 2016 Tenn. Acts, ch. 605, s 3, eff. 3/17/2016. Acts 1972, ch. 814, § 2; T.C.A., § 8-3902.
(a) A retirement system is established and placed under the management of the board of trustees, for the purpose of providing retirement allowances and other benefits under chapters 34-37 of this title. The retirement system so created shall be established as of July 1, 1972.
(b) The retirement system is established as a qualified defined benefit plan under chapters 34-37 of this title, as amended, pursuant to §§ 401(a) and 414(d) of the Internal Revenue Code ( 26 U.S.C. §§ 401(a) and 414(d) ), or such other provision of the Internal Revenue Code as applicable, and applicable United States department of the treasury regulations and other guidance.
Amended by 2016 Tenn. Acts, ch. 605, s 3, eff. 3/17/2016.
Acts 1972, ch. 814, § 2; T.C.A., § 8-3902.

## Nearby sections

- [Tenn. Code Ann. § 8-34-101 Definitions for chapters 34-37](https://www.frixlaw.com/law-library/statutes/STATE_TN_T8_C34_S8-34-101.md)
- [Tenn. Code Ann. § 8-34-102 Masculine pronoun](https://www.frixlaw.com/law-library/statutes/STATE_TN_T8_C34_S8-34-102.md)
- [Tenn. Code Ann. § 8-34-201 Establishment of system](https://www.frixlaw.com/law-library/statutes/STATE_TN_T8_C34_S8-34-201.md)
- [Tenn. Code Ann. § 8-34-202 Name - Powers and duties generally](https://www.frixlaw.com/law-library/statutes/STATE_TN_T8_C34_S8-34-202.md)
- [Tenn. Code Ann. § 8-34-203 Application of other laws](https://www.frixlaw.com/law-library/statutes/STATE_TN_T8_C34_S8-34-203.md)
- [Tenn. Code Ann. § 8-34-204 Amendment or repeal of laws not to diminish or annul acquired rights](https://www.frixlaw.com/law-library/statutes/STATE_TN_T8_C34_S8-34-204.md)
- [Tenn. Code Ann. § 8-34-205 Penalty for fraud](https://www.frixlaw.com/law-library/statutes/STATE_TN_T8_C34_S8-34-205.md)
- [Tenn. Code Ann. § 8-34-206 State assumption of employee contributions](https://www.frixlaw.com/law-library/statutes/STATE_TN_T8_C34_S8-34-206.md)
- [Tenn. Code Ann. § 8-34-207 Electronic form and document filing - Electronic signatures](https://www.frixlaw.com/law-library/statutes/STATE_TN_T8_C34_S8-34-207.md)
- [Tenn. Code Ann. § 8-34-208 Reserved](https://www.frixlaw.com/law-library/statutes/STATE_TN_T8_C34_S8-34-208.md)
- [Tenn. Code Ann. § 8-34-209 Retirement incentive bonus for public service commission employees](https://www.frixlaw.com/law-library/statutes/STATE_TN_T8_C34_S8-34-209.md)
- [Tenn. Code Ann. § 8-34-210 Production of records described in subpoena](https://www.frixlaw.com/law-library/statutes/STATE_TN_T8_C34_S8-34-210.md)
- [Tenn. Code Ann. § 8-34-301 General powers and duties](https://www.frixlaw.com/law-library/statutes/STATE_TN_T8_C34_S8-34-301.md)
- [Tenn. Code Ann. § 8-34-302 Membership](https://www.frixlaw.com/law-library/statutes/STATE_TN_T8_C34_S8-34-302.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_TN_T8_C34_S8-34-201. Check the current official text before relying on it. Not legal advice.