Tenn. Code Ann. § 8-35-503: Withdrawal of Tennessee Sheriffs' Association as participating employer

(a) In case of withdrawal of the Tennessee Sheriffs' Association as a participating employer, the benefits payable on account of service rendered as an employee of the association shall be determined in accordance with § 8-35-211 .

(b) The retirement system shall not be liable for the payment of retirement allowances or other benefits on account of employees or beneficiaries of the Tennessee Sheriffs' Association for which reserves have not been previously created from funds contributed by the association and/or its employees for such benefits.