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36-27-156
Section 36-27-156 Beneficiaries of pensioners formerly participating in retirement program
of Class 1 municipalities. Commencing October 1, 2000, beneficiaries of pensioners formerly
participating in a retirement program of a Class 1 municipality but whose benefits are currently
administered by the Employees' Retirement System shall receive a monthly increase of thirty-five
dollars ($35) provided the local public board elects to fund the increase. All other beneficiaries
of Employees' Retirement System pensioners shall receive an increase of twenty-five dollars
($25) per month provided the local units elect to fund the increase. (Act 2000-809, p. 1921,
§ 7.)...
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36-28-5
Section 36-28-5 Submission, approval, etc., of plans for coverage of employees of political
subdivisions and of state and local instrumentalities; payment, etc., of contributions by
political subdivisions or instrumentalities and employees generally. (a) Each political subdivision
of the state and each instrumentality of the state or of a political subdivision is hereby
authorized to submit for approval by the state Comptroller a plan for extending the benefits
of Title II of the Social Security Act, in conformity with applicable federal law, to employees
of any such political subdivision or instrumentality. Each such plan or any amendment thereof
shall be approved by the state Comptroller if it finds that such plan or such plan as amended
is in conformity with such requirements as are provided in regulations of the state Comptroller;
except, that no such plan shall be approved unless: (1) It is in conformity with the requirements
of the applicable federal law and with the agreement...
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36-36-1
Section 36-36-1 Legislative findings. The Legislature of Alabama hereby finds and determines
that the funding of accrued and accruing health care benefits to retired employees and their
dependents is a proper governmental function and purpose of the state. The Governmental Accounting
Standards Board has issued Statements 43 and 45, which set forth standards on accounting and
reporting for post-employment benefits other than pensions by governments. The new standards
will require the state to account for such post-employment benefits on an actuarial basis
during an employee's career rather than on a pay-as-you-go basis during the employee's period
of retirement. The Legislature has determined that it would be advisable for the state to
create irrevocable trusts whereby the state may begin funding those benefits in advance to
address and ultimately offset the state's accrued liabilities for such benefits. Therefore,
the state, the State Employees' Insurance Board, and the Public...
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36-36-6
Section 36-36-6 Sources of funding; use of assets; distributions; modification and termination
of trusts; taxation; financial statement. (a) The sources of funding to the Alabama Retired
State Employees' Health Care Trust may be: (1) appropriations made by the Legislature; (2)
contributions by employees and retired employees; (3) employer contributions; (4) investment
income; (5) proceeds of any gifts, grants, or contributions; (6) transfers from the State
Employees' Insurance Fund; and (7) all other sources permitted by law. (b) The sources of
funding to the Alabama Retired Education Employees' Health Care Trust may be: (1) appropriations
made by the Legislature; (2) contributions by employees and retired employees; (3) employer
contributions; (4) investment income; (5) proceeds of any gifts, grants, or contributions;
(6) transfers from the Public Education Employees' Health Insurance Fund; and (7) all other
sources permitted by law. (c) The agreements creating the trusts shall be...
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45-37A-241
Section 45-37A-241 Participation in employee health insurance during certain military service.
For any employee of the city called into military service during the war on terrorism, the
City of Hoover in Jefferson County and Shelby County may permit the employee and his or her
eligible dependents to continue participation in any employee health insurance provided for
city employees and may pay the employer's share of the costs of the insurance plan, provided
the employee in military service continues to pay the employee's share of the cost of the
insurance, including any costs for dependent coverage. This section in no way limits the rights
of any employee in military service under the Servicemembers Civil Relief Act. The terms military
service and period of military service shall have the same meanings ascribed to those terms
in §511 of the Servicemembers Civil Relief Act, 50 Appendix United States Code Annotated
§§501, et seq. (Act 2006-367, p. 963, §1; Act 2006-567, p. 1325,...
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16-13-234
Section 16-13-234 Allocation of funds. (a) In making apportionment of the Public School Fund
held by the state, to the local boards of education, the State Superintendent of Education
shall first set apart and distribute to the schools of each township the amount due from the
state thereto as interest on its sixteenth section fund, or other trust fund held by the state.
(b) It is the intent of the Legislature to insure that no local board of education receive
less state funds per pupil than it received in fiscal year 1994-95. For this reason the Foundation
Program for each local board of education shall be supplemented, if necessary, by a hold harmless
allowance. The base amount of each local board's hold harmless allowance calculation is the
1994-95 program cost as defined herein. The 1994-95 program cost of each local board of education
was determined by using the first forty scholastic days of average daily membership from 1993-94.
Beginning with the fiscal year 1995-96, the hold...
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36-27-197
Section 36-27-197 Members and beneficiaries of Employees' Retirement System. Commencing October
1, 2005, there is provided an increase in benefits to certain persons identified in this section
who are currently receiving benefits whose effective date of retirement was prior to October
1, 2004, for purposes of receiving benefits from the Employees' Retirement System, and to
certain beneficiaries of deceased members and deceased retirees who are currently receiving
survivor benefits if the effective date of retirement or death for the deceased member or
retiree was prior to October 1, 2004, for purposes of receiving benefits from the Employees'
Retirement System shall receive a cost-of-living adjustment (COLA) of four percent of the
current gross benefit. In no case shall the COLA be less than fifteen dollars ($15) per month.
The benefits provided in this section are limited to those retirees whose participation in
the Employees' Retirement System was based on Section 36-27-6, and whose...
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36-27-208
Section 36-27-208 Members and beneficiaries of Employees' Retirement System. Commencing October
1, 2006, there is provided an increase in benefits to certain persons identified in this section
who are currently receiving benefits whose effective date of retirement was prior to October
1, 2005, for purposes of receiving benefits from the Employees' Retirement System, and to
certain beneficiaries of deceased members and deceased retirees who are currently receiving
survivor benefits if the effective date of retirement or death for the deceased member or
retiree was prior to October 1, 2005, for purposes of receiving benefits from the Employees'
Retirement System shall receive the cost-of-living increase of two percent in their gross
monthly benefit which the Legislature committed to in Section 14 of Act 2005-316, plus an
additional five percent increase in their gross monthly benefit. The increase shall not be
less than twenty-five dollars ($25) per month. The benefits provided in this...
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45-2-234.04
Section 45-2-234.04 Administration of compensation and benefits. All employees of the office
of Sheriff of Baldwin County shall continue to participate and be serviced in matters of health
insurance, life insurance, and disability insurance by the Baldwin County Commission. The
office of sheriff shall administer all matters regarding personnel overtime, longevity, subsistence,
salaries, retirement, Social Security, workers' compensation, and retirement cost-of-living
for employees of the sheriff's office. The financial accounting and maintenance of these activities
shall be from an account of the office of sheriff with a local banking institution and from
funds which are provided for these activities from the county's general fund budget. (Act
2002-463, p. 1205, §5.)...
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16-25-111
Section 16-25-111 Cost-of-living increase to members and beneficiaries of Employees' Retirement
System. (a) Commencing October 1, 1996, there is provided to certain persons identified in
subsection (b) of this section who are currently receiving benefits, whose effective date
of retirement was prior to October 1, 1996, for purposes of receiving benefits from the Employees'
Retirement System, and to certain beneficiaries of deceased members and deceased retirees
who are currently receiving survivor benefits if the effective date of retirement or death
for the deceased member or retiree was prior to October 1, 1996, for purposes of receiving
benefits 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
as follows: (1) Two percent (2%) of the current gross benefit paid to the retiree and to certain
beneficiaries of deceased members and deceased retirees. (2) One...
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