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16-25-5
Section 16-25-5 Transfer of membership in Employees' Retirement System of Alabama, etc., of
janitors, maids, cafeteria workers and other full-time employees in public education. (a)
The phrase "public education," as used in this section, shall be construed as meaning
and referring to any institution of learning supported wholly by public funds, regardless
of whether such institution is under the control and supervision of the State Department of
Education. (b) All janitors, maids, cafeteria workers and any other full-time employees in
public education, regardless of in what manner or on what basis paid, covered in the Employees'
Retirement System of Alabama under the provisions of Section 36-27-6 on October 1, 1975 shall
be enrolled and transferred to the Teachers' Retirement System of Alabama by their employer
with all credit as has been established in the Employees' Retirement System of Alabama. (c)
All janitors, maids, cafeteria workers and any other full-time employees in public...
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16-25A-8
Section 16-25A-8 Funding of health insurance plan; participation; Public Education Employees'
Health Insurance Fund. (a) The Public Education Employees' Health Insurance Board is hereby
authorized to provide under the contract or contracts entered into under the provisions of
this article an insurance benefit plan for each covered employee and, under certain conditions,
retired employees; the cost of such plan may be funded in part or in full through monthly
premiums per active employee from the same source of funds as those used for the payment of
salaries of active members and in part from other funds. (b) On or before January 1 next preceding
each regular meeting of the Legislature, the board shall certify to the Governor and to the
Legislature the amount or amounts necessary to fund coverage for benefits authorized by this
article for the following fiscal year for employees and for retired employees as a monthly
premium per active member per month. The Legislature shall set the...
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16-25-10.1
Section 16-25-10.1 Executive officers and employees of Alabama Association of School Boards.
(a) The governing body of the Alabama Association of School Boards may, by resolution legally
adopted to conform to the rules prescribed by the Board of Control of the Teachers' Retirement
System, elect to have its executive officers and employees, from whatever source and in whatever
manner paid, become eligible to participate in the Teachers' Retirement System of Alabama,
subject to all rules, regulations and conditions thereof. (b) The governing body of the Alabama
Association of School Boards having made an election through a resolution as provided in subsection
(a) of this section, its employees and executive officers may participate in and be entitled
to all benefits of the Teachers' Retirement System of Alabama; provided, that where member
contributions are made from salaries paid by the Alabama Association of School Boards, the
Alabama Association of School Boards shall pay the employer...
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16-25-10.2
Section 16-25-10.2 Executive officers and employees of Alabama Council for School Administration
and Supervision. (a) The governing body of the Alabama Council for School Administration and
Supervision may, by resolution legally adopted to conform to the rules prescribed by the Board
of Control of the Teachers' Retirement System, elect to have its executive officers and employees,
from whatever source and in whatever manner paid, become eligible to participate in the Teachers'
Retirement System of Alabama, subject to all rules, regulations and conditions thereof. (b)
The governing body of the Alabama Council for School Administration and Supervision having
made an election through a resolution as provided in subsection (a) of this section, its employees
and executive officers may participate in and be entitled to all benefits of the Teachers'
Retirement System of Alabama; provided, that where contributions are made from salaries paid
by the Alabama Council for School Administration and...
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16-25-10.4
Section 16-25-10.4 Executive officers and employees of Alabama Congress of Parents and Teachers;
contributions; creditable service. (a) The governing board of the Alabama Congress of Parents
and Teachers may, by resolution legally adopted to conform to the rules prescribed by the
Board of Control of the Teachers' Retirement System, elect to have its executive officers
and employees, from whatever source and in whatever manner paid, become eligible to participate
in the Teachers' Retirement System of Alabama, subject to all rules, regulations and conditions
thereof. (b) The governing body of the Alabama Congress of Parents and Teachers, having made
an election through a resolution as provided in subsection (a), its employees and executive
officers may participate in and be entitled to all benefits of the Teachers' Retirement System
of Alabama, provided that where contributions are made from salaries paid by the Alabama Congress
of Parents and Teachers, the association shall pay the...
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16-25-10.5
Section 16-25-10.5 Executive officers and employees of Alabama Opportunities Industrialization
Center; contributions; creditable service. (a) The governing board of the Alabama Opportunities
Industrialization Center may, by resolution legally adopted to conform to the rules prescribed
by the Board of Control of the Teachers' Retirement System, elect to have its executive officers
and employees, from whatever source and in whatever manner paid, become eligible to participate
in the Teachers' Retirement System of Alabama, subject to all rules, regulations and conditions
thereof. (b) The governing body of the Alabama Opportunities Industrialization Center, having
made an election through a resolution as provided in subsection (a), its employees and executive
officers may participate in and be entitled to all benefits of the Teachers' Retirement System
of Alabama, provided that where contributions are made from salaries paid by the Alabama Opportunities
Industrialization Center, the center...
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16-25-10.8
Section 16-25-10.8 Officers and employees of Developing Alabama Youth Foundation; contributions;
creditable service. (a) The governing body of the Developing Alabama Youth Foundation may,
by resolution legally adopted to conform to the rules prescribed by the Board of Control of
the Teachers' Retirement System, elect to have its executive officers and full-time employees,
from whatever source and in whatever manner paid, become eligible to participate in the Teachers'
Retirement System of Alabama, subject to all rules, regulations, and conditions thereof. (b)
The governing body of the Developing Alabama Youth Foundation, having made an election through
a resolution as provided in subsection (a), its employees and executive officers may participate
in and be entitled to all benefits of the Teachers' Retirement System of Alabama; provided,
that where contributions are made from salaries paid by the Developing Alabama Youth Foundation,
the Developing Alabama Youth Foundation shall pay the...
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16-25-8
Section 16-25-8 School lunchroom managers and assistants. (a) All school lunchroom managers
and all assistants to such managers who are employed by any county or city board of education
in the operation or management of a lunchroom in any public school in Alabama, regardless
of the source from which and the manner in which their salaries are paid, may become members
of the Teachers' Retirement System of Alabama; provided, that such persons elect within six
months after October 1, 1969, to accept the benefits of this chapter. Such persons may signify
their desire to become members of the Teachers' Retirement System by filing written notice
with the Secretary-Treasurer of such system within said six months' period. Any person hereafter
employed by a county or city board of education as a manager of or as an assistant to a manager
of a lunchroom in a public school shall be deemed to be a teacher within the meaning of such
word in the Teachers' Retirement System law and shall be entitled...
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40-18-19
Section 40-18-19 Exemptions - Generally. (a) The following exemptions from income taxation
shall be allowed to every individual resident taxpayer: (1) Retirement allowances, pensions
and annuities, or optional allowances, approved by the Board of Control of the Teachers' Retirement
System of Alabama, which exempt status is set out in Section 16-25-23. (2) Retirement allowances,
pensions and annuities or optional allowances, approved by the Board of Control of the Employees'
Retirement System of Alabama, which exempt status is set out in Section 36-27-28. (3) The
first eight thousand dollars ($8,000) of any retirement compensation, retirement allowances,
pensions and annuities, or optional allowances, received by any eligible firefighter, as defined
in Sections 36-32-1 and 36-32-2, or his or her designated beneficiary, from any firefighting
agency established in the State of Alabama, but only if such retirement compensation, retirement
allowances, pensions and annuities, or optional...
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45-37A-51.05
Section 45-37A-51.05 Retirement and relief fund. (a) For the purpose of the deductions from
salary provided for in this section, the salary of a fireman or policeman shall be deemed
to be the same as his or her salary is for the purpose of payroll deductions provided for
in Section 9 of Act 929. (b)(1) At the end of each payroll period after the effective date
of this subpart, the City of Birmingham shall deduct from the salary of each firefighter police
officer who commenced service on or after May 2, 1978, an amount equal to three and 30/100
percent of his or her salary plus an actuarially determined amount to cover one-half of the
cost of providing a retirement benefit after 20 years of credited service. This amount shall
not exceed the amount necessary to fund the additional cost over a period of 30 years, and
shall be deposited into the supplemental pension system; provided, however, the city shall
not make any such deduction from the salary of any firefighter or police officer...
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