1. (1) Whenever a political subdivision extends coverage to its employees and discovers there were some employees who were erroneously omitted from the actuarial study, the employees will be allowed to be covered and receive whatever prior service the governing body authorized under the following conditions:

   1. (a) The responsible official is requested to furnish this office with a letter explaining that the affected employees were omitted from the actuarial study through error; and
   2. (b) The political subdivision will assume the increase in the employer liability by adding the omitted employees.

Authority: T.C.A. § 8-34-313. Administrative History: Original rule filed June 30, 1981; effective August 19, 1981.