Section 8-35-243 - Participation by solid waste authority(a) Notwithstanding anything in § 8-35-201 to the contrary, a solid waste authority created by two (2) or more counties or municipalities pursuant to title 68, chapter 211, part 9, may request approval of the board of trustees to become a participating employer in the Tennessee consolidated retirement system upon satisfying the following conditions: (1) The board of directors of the authority passes a resolution authorizing an actuarial study to determine the liability associated with such participation, and accepting responsibility for the costs of such study; and(2) Following receipt of the actuarial study, the board of directors of the authority passes a resolution authorizing such participation and accepting the liability therefor.(b) The employees of the authority shall make the same contributions, participate in the same manner, and shall be eligible for the same benefits as employees of other local governments participating in the retirement system under this part.(c) The employees shall be entitled to credit for prior service as approved by the board of directors of the authority under the same provisions which apply to employees of other local governments.(d) The retirement system shall not be liable for the payment of retirement allowances or other payments on account of employees of the authority or their beneficiaries, for which reserves have not been previously created from funds contributed by the authority 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 authority.(f) If an authority is admitted and participates in the retirement system pursuant to § 8-35-201(d), any county or municipality becoming a member of the authority by agreement after its coverage in the retirement system shall, as a condition of such agreement, be deemed to have accepted its share of the liability incurred by the authority's participation.(g) The board of directors of any authority admitted in the retirement system pursuant to § 8-35-201(d) prior to March 25, 1993, may authorize the optional provisions of the retirement plan; provided, that the liability incurred by such optional provisions shall be payable only from funds or money of the authority available therefor.(h) In case of the withdrawal of an authority as a participating employer, the benefits of the members and beneficiaries shall be determined in accordance with § 8-35-211.