Tenn. Code § 49-3-405
The corpus of the trust fund consists of funds appropriated by the state as well as any other contributions from public or private sources in accordance with § 49-3-403. Income from the fund includes the income from the fund's investment portfolio from whatever source derived, including, but not limited to, interest, dividends, and realized capital gains and losses. Income accruing on contributions to the fund must be deposited in the trust fund and shall not be disbursed until the minimum trust fund amount is met. The minimum trust fund amount is the threshold amount of the corpus that must be accumulated in the trust fund until income may be disbursed. The trustees shall establish the minimum trust fund amount pursuant to the plan required by § 49-3-404. Once the minimum trust fund amount is met, the trustees may allow the income on the minimum trust fund amount to be available for disbursement from the fund pursuant to the plan required by § 49-3-404. The state treasurer is authorized to establish separate accounting for the fund's corpus and income.
T.C.A. § 49-3-405