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16-25C-1
Section 16-25C-1 Legislative intent. It is the intent of the Legislature to make available
to participants a defined contribution plan as described in Section 401 of the Internal Revenue
Code, so as to enable the participants to conveniently and economically receive the fullest
benefits offered by federal tax law as it relates to qualified defined contribution savings
plans for public employees covered by a mandatory defined benefit public employee savings
plan and participating in voluntary supplemental deferred compensation or tax sheltered annuity
plans under Internal Revenue Code Sections 457 and 403(b) respectively. (Act 2001-704, p.
1562, §2.)...
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36-27C-1
Section 36-27C-1 Legislative intent. It is the intent of the Legislature to make available
to participants a defined contribution plan as described in Section 401 of the Internal Revenue
Code, so as to enable the participants to conveniently and economically receive the fullest
benefits offered by federal tax law as it relates to qualified defined contribution savings
plans for public employees covered by a mandatory defined benefit public employee savings
plan and participating in voluntary supplemental deferred compensation or tax sheltered annuity
plans under Internal Revenue Code Sections 457 and 403(b) respectively. (Act 2001-704, p.
1562, §1.)...
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40-18-70
Section 40-18-70 Definitions. For the purpose of this article, the following terms shall have
the respective meanings ascribed by this section: (1) EMPLOYEE. Employee as defined in the
Internal Revenue Code, as amended from time to time. (2) EMPLOYER. Employer as defined in
the Internal Revenue Code, as amended from time to time. An employer is required to withhold
tax from the wages of employees to the extent that such wages are earned in Alabama, whether
the employee is a resident or a nonresident of the state. (3) INTERNAL REVENUE CODE. The Internal
Revenue Code of the United States, as amended from time to time. (4) PROVISIONAL CONSTRUCTION
EMPLOYERS. A provisional construction employer is any employer, including members of its affiliated
group as that term is defined in the Internal Revenue Code, that (i) employs 50 or more employees
in a construction project for qualified property located in a tax increment district in which
not less than 50 percent, by area, of the real property...
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16-22-14
Section 16-22-14 Personnel records of education employees. (a) Definitions. When used in this
section, the following words shall have the following meanings: (1) EMPLOYEE. Any person employed
by a school board. (2) EXECUTIVE OFFICER. The superintendent of any public county or city
school system; the President of the Alabama Institute for Deaf and Blind; the president of
any two-year school or college under the auspices of the State Board of Education; the Superintendent
of the Department of Youth Services School District; the Executive Director of the Alabama
School of Fine Arts; and the Executive Director of the Alabama High School of Mathematics
and Science. (3) LOCAL EDUCATION AGENCY PERSONNEL SYSTEM (LEAPS). The data base established
and maintained by the Alabama Department of Education for record keeping of all data related
to certificated and non-certificated personnel at each board of education. (4) PERSONNEL AND
ENROLLMENT REPORTING SYSTEM (PERS). The data base established and...
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25-4-40.1
Section 25-4-40.1 Employment Security Enhancement Fund. (a) Retroactive to April 1, 1992, there
is hereby placed upon all wages so defined in Section 25-4-16, paid to employees by employers
subject to pay contributions as provided in Sections 25-4-51 and 25-4-54, except as is hereinafter
provided in this section, a special assessment of 0.06 percent (six one-hundredths of one
percent) of such wages. This assessment shall not apply to wages paid during any calendar
quarter of any calendar year by any employer whose rate of contribution has been computed
under the provisions of Section 25-4-54 to be at least 5.40 percent but not more than 5.45
percent for such calendar year, to any employer who for such calendar year has elected to
make payments in lieu of contributions pursuant to Section 25-4-51, nor to any employer who
has not had sufficient unemployment experience to qualify for a rate determination under Section
25-4-54 for such calendar year. (1) Assessments under this section...
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36-27-101
Section 36-27-101 Eligibility; amount of payment and credit. Each part time employee of the
Legislature of Alabama who is eligible and has elected to participate in the State of Alabama
Employees' Retirement System shall be eligible to pay into the State of Alabama Employees'
Retirement System up to one half or 50 percent of the amount of money the part time employee
has previously contributed into the fund. Upon paying up to one half or 50 percent of the
money the part time employee has previously contributed into the State of Alabama Employees'
Retirement Fund, the legislative employee shall receive a credit proportional to his or her
payment of up to one half or 50 percent in addition [additional] retirement credit in years
and months from the State of Alabama Employees' Retirement System. Any employee may elect
to pay an amount into the state Employees' Retirement Fund of less than 50 percent or one
half of his or her total part time retirement contribution previously paid and...
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36-27-19
Section 36-27-19 Increase in maximum retirement allowance of certain state, etc., employees
- 1969 10 percent increase. (a) On or after October 1, 1969, there is hereby provided to any
state employee who is receiving a retirement allowance from the Employees' Retirement System
of Alabama and who was retired prior to October 1, 1969, an increase in his maximum retirement
allowance in the amount of 10 percent, excluding those whose monthly retirement allowance
is as much as $400.00. Such increase shall be limited so as to provide not to exceed a maximum
retirement allowance of $400.00 per month. (b) On or after October 1, 1969, there is hereby
provided to any employee who was retired prior to October 1, 1969, as an employee participating
in the Employees' Retirement System of Alabama under the provisions of Section 36-27-6, an
increase in his maximum retirement allowance in the amount of 10 percent, excluding those
whose maximum retirement allowance is as much as $400.00 per month. Such...
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36-27-8.2
Section 36-27-8.2 Performance of duties by retired persons; service in elected public office.
(a) Any person who is retired under the Employees' Retirement System may perform duties in
any capacity, including as an independent contractor, with any employer participating in the
Employees' Retirement System or the Teachers' Retirement System without suspension of his
or her retirement allowance provided that (1) the person is not employed in a permanent full-time
capacity and (2) the person's compensation from the employer in calendar year 2016 does not
exceed thirty thousand dollars ($30,000). Beginning in calendar year 2017, and each calendar
year thereafter, the annual earning limit shall be increased by the same percentage increase
as the increase in the Consumer Price Index for all urban consumers as published by the U.S.
Department of Labor, Bureau of Labor Statistics. Any increase in the annual earning limit
shall be rounded to the next lowest multiple of one thousand dollars...
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16-25-31
Section 16-25-31 Effective date of benefits; additional costs of benefits; employer agreeing
to come under provisions. The benefits provided by Sections 16-25-14(a), 16-25-14(g), 36-27-16(a),
36-27-16(c) and 36-27B-3, as amended by amendment of May 5, 1988, shall become effective to
the Teachers' and Employees' Retirement System the first day of the month next following certification
by the systems' actuary, which shall be adopted by the Board of Control of the Teachers' and
Employees' Retirement System, that the system can absorb the additional costs of the benefits
herein provided for the upcoming fiscal year without increasing the employer contribution
as set forth in subdivisions (3) and (5) of Section 16-25-21 and subsections (d) and (f) of
Section 36-27-24, provided further in the case of an employer participating pursuant to Section
36-27-6, the provisions of said sections relating to the Employees' Retirement System as amended
by said amendment of May 5, 1988, with respect to...
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36-27-120
Section 36-27-120 Amount of increase - Persons other than persons whose employer participated
in Employees' Retirement System. (a) Commencing October 1, 1994, each person, except those
whose employer participated in the Employees' Retirement System pursuant to Sections 36-27-6,
36-27-7, and 36-27-7.1, whose effective date of retirement for purposes of receiving benefits
from the Employees' Retirement System is prior to October 1, 1994, and who is receiving or
is entitled to receive a monthly allowance from the Employees' Retirement System, shall receive
a cost-of-living increase of not less than twenty-five dollars ($25) per month and the increase
shall be more if determined by computing the sum of the following three factors: (1) Two and
one-half (2.5) percent of the individual's current gross monthly benefit, including all previous
increases. (2) One dollar and fifty cents ($1.50) for each year of creditable service in covered
employment prior to retirement. (3) One dollar ($1) for...
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