Tenn. Code Ann. § 8-25-213: Effect of reemployment on other than full-time basis of person receiving benefits from optional retirement program

A person returning to service on other than a full-time basis in a position covered by the optional retirement program or the Tennessee consolidated retirement system may take or continue taking distributions from the optional retirement program during the period of reemployment; provided, that the person:

(1) Is subject to the applicable work and compensation limits set forth in § 8-36-805(1) and (2) ;

(2) Is not eligible for additional contributions to the person's optional retirement account and shall not establish retirement credit in the retirement system for a period of the reemployment during the reemployment; and

(3) Is subject to applicable federal and state laws, rules, regulations, notices and guidance, and optional retirement program plan terms relative to distributions, including, but not limited to, in-service distributions.