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HB1907 • 2026

Pensions and Retirement Benefits

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.

Labor
Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor
McCalmon, Harshbarger
Last action
2026-04-06
Official status
Comp. became Pub. Ch. 658
Effective date
Not listed

Plain English Breakdown

Checked against official source text during the last sync.

Changes to Retirement Plan Document Production and Benefit Payments

This act changes how retirement plan documents are produced in legal proceedings and alters rules for benefit payments after death.

What This Bill Does

  • Allows people managing deferred compensation plans or the Tennessee Consolidated Retirement System (TCRS) to send records electronically instead of by mail when responding to a court order asking for those records.
  • Permits affidavits or declarations under Tennessee's civil procedure rules to accompany retirement plan documents, replacing the need for handwritten affidavits.
  • Requires that if a retired TCRS member did not choose an optional allowance and dies, their final benefit payment goes directly to them instead of a nominated beneficiary.
  • Specifies that when someone receiving benefits from an optional allowance dies, their last month's benefit must be paid to the deceased person.
  • Changes rules for temporary reemployment after retirement. If someone returns to work without a true break between jobs, they will lose certain retirement benefits.

Who It Names or Affects

  • People managing deferred compensation plans and TCRS employees who handle legal requests for records.
  • Retired members of the Tennessee Consolidated Retirement System (TCRS) and their beneficiaries.
  • Individuals temporarily reemployed after retiring between July 1, 2022, and June 30, 2027.

Terms To Know

Deferred Compensation Plan
A plan that allows employees to save a portion of their income for retirement.
Tennessee Consolidated Retirement System (TCRS)
The state's pension system for government workers.

Limits and Unknowns

  • Does not specify the exact date when changes to benefit payments and reemployment rules take effect.
  • Details about how tax reporting will change due to in-service distributions are not fully explained.

Bill History

  1. 2026-04-06 Tennessee General Assembly

    Comp. became Pub. Ch. 658

  2. 2026-04-06 Tennessee General Assembly

    Effective date(s) 04/01/2026

  3. 2026-04-06 Tennessee General Assembly

    Pub. Ch. 658

  4. 2026-04-01 Tennessee General Assembly

    Signed by Governor.

  5. 2026-03-24 Tennessee General Assembly

    Transmitted to Governor for action.

  6. 2026-03-24 Tennessee General Assembly

    Signed by H. Speaker

  7. 2026-03-23 Tennessee General Assembly

    Signed by Senate Speaker

  8. 2026-03-19 Tennessee General Assembly

    Comp. SB subst.

  9. 2026-03-19 Tennessee General Assembly

    Enrolled and ready for signatures

  10. 2026-03-19 Tennessee General Assembly

    Passed H., Ayes 95, Nays 0, PNV 0

  11. 2026-03-19 Tennessee General Assembly

    Subst. for comp. HB.

  12. 2026-03-16 Tennessee General Assembly

    H. Placed on Regular Calendar for 3/19/2026

  13. 2026-03-16 Tennessee General Assembly

    Objected to on Consent Calendar.

  14. 2026-03-12 Tennessee General Assembly

    H. Placed on Consent Calendar for 3/16/2026

  15. 2026-03-11 Tennessee General Assembly

    Placed on cal. Calendar & Rules Committee for 3/12/2026

  16. 2026-03-09 Tennessee General Assembly

    Sponsor(s) Added.

  17. 2026-03-04 Tennessee General Assembly

    Rec. for pass; ref to Calendar & Rules Committee

  18. 2026-02-26 Tennessee General Assembly

    Rcvd. from S., held on H. desk.

  19. 2026-02-25 Tennessee General Assembly

    Placed on cal. State & Local Government Committee for 3/4/2026

  20. 2026-02-23 Tennessee General Assembly

    Engrossed; ready for transmission to House

  21. 2026-02-23 Tennessee General Assembly

    Passed Senate, Ayes 32, Nays 0

  22. 2026-02-20 Tennessee General Assembly

    Placed on Senate Consent Calendar 2 for 2/23/2026

  23. 2026-02-18 Tennessee General Assembly

    Rec. for pass by s/c ref. to State & Local Government Committee

  24. 2026-02-17 Tennessee General Assembly

    Recommended for passage, refer to Senate Calendar Committee

  25. 2026-02-11 Tennessee General Assembly

    Placed on s/c cal Public Service Subcommittee for 2/18/2026

  26. 2026-02-10 Tennessee General Assembly

    Placed on Senate State and Local Government Committee calendar for 2/17/2026

  27. 2026-02-05 Tennessee General Assembly

    Passed on Second Consideration, refer to Senate State and Local Government Committee

  28. 2026-02-04 Tennessee General Assembly

    Sponsor(s) withdrawn.

  29. 2026-02-04 Tennessee General Assembly

    Sponsor change.

  30. 2026-02-04 Tennessee General Assembly

    Assigned to s/c Public Service Subcommittee

  31. 2026-02-04 Tennessee General Assembly

    P2C, ref. to State & Local Government Committee

  32. 2026-02-02 Tennessee General Assembly

    Intro., P1C.

  33. 2026-02-02 Tennessee General Assembly

    Introduced, Passed on First Consideration

  34. 2026-01-22 Tennessee General Assembly

    Filed for introduction

  35. 2026-01-22 Tennessee General Assembly

    Filed for introduction

Official Summary Text

Present law authorizes a person or entity administering or providing services to a government employee's deferred compensation plan to respond to a subpoena duces tecum that requires the production of all or part of the records of the plan relating to a
present or former plan participant, in an action in which such a person or entity is not a party, by filing with the court clerk or issuer a true and correct copy of all records specifically described in the subpoena via certified or registered mail. Thi
s
bill also authorizes such records to be produced via an electronic submission.

Present law requires the records described above to be accompanied by an affidavit of a custodian stating in substance that the affiant is the duly authorized custodian of the records and has the authority to certify the records and that the copy is a tr
ue copy of all the records described in the subpoena. This bill also allows the records to be accompanied by a declaration as permitted under the Tennessee Rules of Civil Procedure to satisfy this requirement.

TENNESSEE CONSOLIDATED RETIREMENT SYSTEM (TCRS)

Present law authorizes an employee of TCRS to respond to a subpoena duces tecum that requires the production of all or any part of the records of TCRS relating to any member, prior member, or retiree of the retirement system, in an action or proceeding i
n which the retirement system is not a party, by filing with the court clerk or issuer, a true and correct copy of all records specifically described in the subpoena via certified or registered mail. This bill also authorizes such records to be produced
vi
a an electronic submission.

Present law requires the records described above to be accompanied by an affidavit of a custodian stating in substance that the affiant is the duly authorized custodian of the records and has the authority to certify the records and that the copy is a tr
ue copy of all the records described in the subpoena. This bill also allows the records to be accompanied by a declaration as permitted under the Tennessee Rules of Civil Procedure to satisfy this requirement.

BENEFIT PAYMENTS AFTER DEATH OF A PAYEE

Present law generally requires monthly TCRS benefit payments to cease in the month in which the payee dies. If the payee was a retired member who did not elect an optional allowance, a monthly benefit must be issued for the month in which the retired me
mber died and is payable to the person nominated as a beneficiary by the member. This bill, instead, requires that such a final payment be made payable to the deceased member. Further, if the payee was a beneficiary receiving benefits under the terms of
a
n optional allowance, a monthly
payment must be issued for the month in which the beneficiary died and must be paid to the beneficiary.

REEMPLOYMENT

Present law allows a retired member or prior class member of TCRS, and a retiree of a local retirement fund receiving benefits to return to service temporarily in a position covered by TCRS and continue to draw the person's retirement allowance if certai
n conditions are met. However, for a member returning to temporary reemployment with an effective date of retirement between July 1, 2022, and June 30, 2027, this bill requires the member be treated as receiving an in-service distribution if TCRS discove
rs
that the member did not have a bona fide separation of service. The member must not continue to receive an in-service distribution and must have a bona fide separation of service before starting another temporary reemployment period.

Current Bill Text

Read the full stored bill text
SENATE BILL 2018
By Harshbarger

HOUSE BILL 1907
By McCalmon
HB1907
011210
- 1 -

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

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(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."
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

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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.

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(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 amended 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

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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-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.