Whenever a political subdivision is participating in the retirement system but has not provided retirement coverage for all its departments and upon the decision of the governing body to provide retirement coverage to all the remaining departments, then the employees of the remaining departments shall be under the same terms, conditions, and eligibility requirements of those employees already participating in the retirement system.
Tenn. Comp. R. & Regs. 1700-03-01-.19
Authority: T.C.A. § 8-34-313.