{"data":{"id":"us-tn/tenn.-code-ann.-8-34-201","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 8-34-201","heading":"Establishment of system","body":"(a) A retirement system is established and placed under the management of the board of trustees, for the purpose of providing retirement allowances and other benefits under chapters 34-37 of this title. The retirement system so created shall be established as of July 1, 1972.\n(b) The retirement system is established as a qualified defined benefit plan under chapters 34-37 of this title, as amended, pursuant to §§ 401(a) and 414(d) of the Internal Revenue Code ( 26 U.S.C. §§ 401(a) and 414(d) ), or such other provision of the Internal Revenue Code as applicable, and applicable United States department of the treasury regulations and other guidance.","path":["TN Code","Title 8","Chapter 34"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_tn_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:26Z","sha256":"18541c261e093cf520b7a54f4c99567538d21596919d3fe12ea76e56246d7356","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-8-34-102","next":"us-tn/tenn.-code-ann.-8-34-202"},"notice":"GroundRules: Original legal text. Not legal advice."}