Tenn. Code Ann. § 8-36-210: Eligibility of certain Group 1 members to elect coverage under Group 2 provisions

Any Group 1 member employed as a sheriff on April 30, 1992, by a political subdivision participating under chapter 35, part 2 of this title who has creditable service in the Tennessee consolidated retirement system based upon service as a state police officer, wildlife officer, police officer, sheriff, or deputy sheriff prior to July 1, 1976, may elect to be covered by the retirement eligibility, benefit and contribution provisions applicable to Group 2 members; provided, that the following conditions are met:

(1) The political subdivision authorizes and pays for the cost of an actuarial study to determine the liability associated with the granting of such benefits;

(2) Following the review of the cost of granting such benefits, the chief governing body of the political subdivision passes a resolution authorizing the provisions of this section for such members, and accepting liability for such benefits; and

(3) Any such member electing to be covered under this section pays to the retirement system in a lump sum the difference between what such member would have contributed had such member been a Group 2 member and the amount such member actually paid, plus interest at the rate provided in § 8-37-214 .