Section 8-35-239 - Tennessee Association of County Mayors(a) The Tennessee Association of County Mayors shall be eligible to be a participating employer in the Tennessee consolidated retirement system upon passage of a resolution by the association's board of directors authorizing and funding an actuarial study, and passage by the association's board of directors of a resolution authorizing participation and accepting liability incurred as a result of such participation.(b) The employees of the association shall make the same contributions, participate in the same manner, and shall be eligible for the same benefits as employees of the Tennessee County Services Association. The employees of the association shall be entitled to credit for such prior service as the board of directors of the association may authorize and accept liability.(c) In case of the withdrawal of the Tennessee Association of County Mayors as a participating employer, the benefits of the association shall be determined in accordance with § 8-35-211.(d) 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 Association of County Mayors for which reserves have not been previously created from funds contributed by the association and/or its employees.(e) It is the legislative intent that the state shall realize no increased cost as a result of this section. All costs associated with retirement coverage, including administrative costs, shall be the responsibility of the association.Amended by 2014 Tenn. Acts, ch. 659, s 13, eff. 4/10/2014.