Tenn. Code Ann. § 8-35-502: Employees comparable to participating local government employees - Credit for prior service

(a) The employees of the association shall make the same contributions, participate in the same manner, and shall be eligible for the same benefits as employees of local governments participating in the retirement system.

(b) Such employees shall be entitled to credit for such prior service as the board of directors of the association may authorize and accept the liability therefor.