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§ 8-36-902. Part definitions.

TN Code § 8-36-902 (2019) (N/A)
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(a) As used in this part, unless the context otherwise requires:

(1) “County judge” means a judge of a general sessions court, probate judge, or judge of a juvenile and/or domestic relations court;

(2) “Defined benefit component” means the portion of the hybrid plan that provides a defined benefit plan within the retirement system, but which has its own vesting, benefit structure, and contribution requirements as set forth in this part;

(3) “Defined contribution component” means the portion of the hybrid plan that provides a defined contribution plan within the profit sharing and/or salary reduction plan established under chapter 25, part 3 of this title;

(4) “Hybrid plan” means a plan that provides a combination of a defined benefit plan and a defined contribution plan which, together, are intended to comply with the provisions of the Internal Revenue Code (26 U.S.C.) that are applicable to governmental plans;

(5) “Participant” means any state employee, teacher, or political subdivision employee participating in the hybrid plan;

(6) “Political subdivision” means any entity authorized to participate in the retirement system pursuant to chapter 35, part 2 of this title;

(7) “Political subdivision employee” means any person in the employ of a political subdivision, including a county judge, but does not include any person performing services on a contractual or percentage basis;

(8) “State employee” means any person who is a state official, including members of the general assembly, the attorney general and reporter, district attorneys general, state judges, and district public defenders, or any person who is employed in the service of and whose compensation is payable by the state, or any person who is employed by the state whose compensation is paid in whole or in part from federal or other funds. “State employee” also means any person who is employed in the service of and whose compensation is payable by a public institution of higher education, or any person who is employed by a public institution of higher education whose compensation is paid in whole or in part from federal or other funds. For purposes of this part, “state employee” does not include the governor or any person employed on a contractual or percentage basis. Any retirement allowances payable in respect of a former governor shall be as prescribed by the provisions of chapter 39, part 2 of this title in lieu of any other benefits to which the governor may otherwise be entitled under chapters 34-37 of this title;

(9) “State judge” has the meaning set forth in § 8-34-101; and

(10) “Teacher” has the meaning set forth in § 8-34-101(49)(B), but does not include any person employed by a public institution of higher education.

(b) Terms used in this part that are not otherwise defined shall have the same meaning ascribed to them in chapters 34-37 of this title.

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§ 8-36-902. Part definitions.