Shown verbatim: the complete text as captured from the official PDF posted by the Tennessee General Assembly, fetched 2026-09-25. Page and line markers are part of the official record; nothing is edited or removed. This is the chaptered version. The official bill page.
..... .
-
!! U1:UV'J'URE \Hj:
:trio
....
ff J Slate etiflM8M
PUBLIC CHAPTER NO. 658
SENATE BILL NO. 2018
By Harshbarger
Substituted for: House Bill No. 1907
By McCalmon, Zachary
AN ACT to amend Tennessee Code Annotated, Title 8, Chapter 25; Title 8, Chapter 34; Title 8,
Chapter 35 and Title 8, Chapter 36, relative to retirement.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 8-25-110, is amended by deleting the
section and substituting:
(a) Except as provided in subsection (e), when a subpoena duces tecum is served
upon a person or entity administering or providing services to a deferred compensation plan
established pursuant to this part in an action or proceeding in which the person or entity is
not a party, and such subpoena requires the production of all or any part of the records of the
deferred compensation plan relating to a present or former plan participant, it is sufficient
compliance therewith if the person or entity within fourteen (14) days after being served with
a subpoena duces tecum, shall file with the court clerk or the issuer, either by personal
delivery, certified or registered mail, or electronic transmission, a true and correct copy,
which may be a copy reproduced on film or other reproducing material by microfilming,
photographing, or other approximate process, or a facsimile, exemplification or copy of such
reproduction or copy, of all records specifically described in such subpoena.
(b) The records must be accompanied by an affidavit, or declaration as permitted
under the Tennessee Rules of Civil Procedure, of a custodian stating in substance that:
(1) The affiant or declarant is the duly authorized custodian of the records and
has authority to certify the records; and
(2) The copy is a true copy of all the records described in the subpoena.
(c) If the person or entity has none of the records described, or only part thereof, the
custodian shall so state in the affidavit or declaration and file the affidavit or declaration and
such records as are available in the manner prescribed in this section.
(d)(1) The copy of the record is admissible in evidence to the same extent as though
the original thereof were offered and the custodian had been present and testified to
the matters stated in the affidavit or declaration.
(2) The affidavit or declaration is admissible in evidence and the matters
stated therein are presumed true in the absence of a preponderance of evidence to
the contrary.
(3) When more than one (1) person has knowledge of the facts, more than
one (1) affidavit or declaration may be made.
(e) The personal attendance of the custodian may be commanded only if personal
attendance is necessary to resolve a good faith dispute concerning the accuracy of the
information to be furnished. Where personal attendance of the custodian is required, the
subpoena duces tecum must contain a clause that reads: "The procedure authorized
pursuant to§ 8-25-110 will not be deemed sufficient compliance with this subpoena."
SB 2018
SECTION 2. Tennessee Code Annotated, Section 8-34-210, is amended by deleting the
section and substituting:
(a) Except as otherwise provided in this section, when a subpoena duces tecum is
served upon any employee of the retirement system in an action or proceeding in which the
retirement system is not a party, and such subpoena requires the production of all or any part
of the records of the retirement system relating to any member, prior member or retiree of the
retirement system, it is sufficient compliance therewith if the employee within fourteen (14)
days after being served with a subpoena duces tecum, shall file with the court clerk or the
issuer, either by personal delivery, certified or registered mail, or electronic transmission, a
true and correct copy, which may be a copy reproduced on film or other reproducing material
by microfilming, photographing, or other approximate process, or a facsimile, exemplification
or copy of such reproduction or copy, of all records specifically described in such subpoena.
(b) The records must be accompanied by an affidavit, or declaration as permitted
under the Tennessee Rules of Civil Procedure, of a custodian stating in substance that:
(1) The affiant or declarant is the duly authorized custodian of the records and
has authority to certify the records; and
(2) The copy is a true copy of all the records described in the subpoena.
(c) If the retirement system has none of the records described, or only part thereof,
the custodian shall so state in the affidavit or declaration and file the affidavit or declaration
and such records as are available in the manner prescribed in this section.
(d)(1) The copy of the record is admissible in evidence to the same extent as though
the original thereof were offered and the custodian had been present and testified to
the matters stated in the affidavit or declaration.
(2) The affidavit or declaration is admissible in evidence and the matters
stated therein are presumed true in the absence of a preponderance of evidence to
the contrary.
(3) When more than one (1) person has knowledge of the facts, more than
one (1) affidavit or declaration may be made.
(e) The personal attendance of the custodian may be commanded only if personal
attendance is necessary to resolve a good faith dispute concerning the accuracy of
information furnished by the retirement system. Where personal attendance of the custodian
is required, the subpoena duces tecum must contain a clause that reads: "The procedure
authorized pursuant to § 8-34-210 will not be deemed sufficient compliance with this
subpoena."
SECTION 3. Tennessee Code Annotated, Section 8-36-117(b), is amended by deleting the
subsection and substituting:
(b) All monthly benefit payments shall cease in the month in which the payee dies,
unless otherwise specifically provided for in chapters 34-37 of this title. If the payee was a
retired member who did not elect an optional allowance pursuant to § 8-36-601, a monthly
benefit payment must be issued for the month in which the retired member died and is
payable to the member. If the payee was a beneficiary receiving benefits under the terms of
an optional allowance, a monthly benefit payment must be issued for the month in which the
beneficiary died and must be paid to the beneficiary.
SECTION 4. Tennessee Code Annotated, Section 8-36-805(b), is amenqed by deleting the
subsection. •
SECTION 5. Tennessee Code Annotated, Title 8, Chapter 36, Part 8, is amended by adding
the following new section:
For a member returning to temporary reemployment pursuant to this part with an
effective date of retirement between July 1, 2022, and June 30, 2027, if the retirement
system discovers that the member did not have a bona fide separation of service as defined
in § 8-36-805, then the member must be treated as receiving an in-service distribution. The
retirement system shall make any required tax .reporting changes to reflect the in-service
distribution in years prior to the retirement system's discovery that the retiree did not have a
bona fide separation of service. After the member's completion of the temporary
reemployment period in which the retirement system discovered that the member did not
have a bona fide separation of service, the member must not continue to receive an in-
2
- -,- -- - ---~ ~ -~-~ -
SB 2018
service distribution and must have a bona fide separation of service before starting another
temporary reemployment period pursuant to this part.
SECTION 6. This act takes effect upon becoming a law, the public welfare requiring it.
3
SENATE BILL NO. 2018
PASSED: March 19, 2026
RANDY
SPEAKER OF THE
CAMERON 92'.XTON, SPEAKER
HOUSE OF REPRESENTATIVES
April f-sl- APPROVED this
day of 2026
·~
BILL LEE, GOVERNOREvery fact on this page links to its source, starting with the official bill record.