40-18-19.2
Section 40-18-19.2 Exemption of certain death benefit payments for peace officer or fireman
killed in line of duty. (a) Effective for the 2006 state income tax year and each year thereafter,
any death benefit payments listed in subsection (e) that are paid to the designated beneficiary
of a peace officer or fireman killed in the line of duty, as determined by the awarding authority,
shall be exempt from any state income tax. (b) For purposes of this section, the terms peace
officer and fireman are defined in the same manner as provided in Section 36-30-1. For purposes
of this section, the term awarding authority shall mean an entity or body authorized by law
to award any of the death benefit payments listed in subsection (e). (c) Any determinations
made by an awarding authority pursuant to this section shall apply only to death benefit payments
made by that awarding authority. (d)(1) For purposes of this section, the phrase line of duty
shall mean arising out of and in the course of...
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36-1-5
Section 36-1-5 Right to decline portion of benefit payable under retirement or pension and
relief system; disposition of amounts declined. Any person who is entitled to receive any
retirement pay or allowance, pension, survivor's benefit, disability benefit or other benefit
under any retirement system or pension and relief system established for the benefit of employees
either of the State of Alabama or any department, agency or institution thereof or of any
municipality, county or other subdivision of the state may, at such person's discretion, decline
to accept any portion of the retirement pay or allowance, pension, survivor's benefit, disability
benefit or other benefit which such person is entitled to receive. Each person wishing to
exercise the right granted in this section to decline any portion of any such payment, allowance,
pension or benefit shall file written notice thereof with the governing authority of the retirement
system or pension and relief system in such manner as...
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26-1A-201
Section 26-1A-201 Authority that requires specific grant; grant of general authority. (a) An
agent under a power of attorney may do the following on behalf of the principal or with the
principal's property only if the power of attorney expressly grants the agent the authority
and exercise of the authority is not otherwise prohibited by another agreement or instrument
to which the authority or property is subject: (1) create, amend, revoke, or terminate an
inter vivos trust; (2) [reserved]; (3) create or change rights of survivorship; (4) create
or change a beneficiary designation; (5) delegate authority granted under the power of attorney;
(6) waive the principal's right to be a beneficiary of a joint and survivor annuity, including
a survivor benefit under a retirement plan; or (7) exercise fiduciary powers that the principal
has authority to delegate. (b) Notwithstanding a grant of authority to do an act described
in subsection (a), unless the power of attorney otherwise expressly...
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36-21-191
Section 36-21-191 Death benefits. (a) Each member shall be issued a certificate by the board
in which the board agrees to pay to a beneficiary designated by such member, upon death while
an active member, and to be conditioned upon the satisfaction of all obligations of the member
to the fund, a lump sum amount of two thousand five hundred dollars ($2,500). (b) If any member
is killed in the line of duty, his or her beneficiary or estate shall be paid all membership
fees paid by the member. Such repayment of membership fees shall be in addition to the death
benefit provided in this section. The board shall pay to the beneficiary of a member, upon
death while an active member, a refund pursuant to Section 36-21-190. (Act 2010-726, p. 1818,
§12.)...
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45-37-123.195
Section 45-37-123.195 Receipt and release for payments. Any payment to any member, the member's
legal representative, beneficiary, or to any guardian or committee appointed for such member
or beneficiary in accordance with the plan, to the extent thereof, shall be in full satisfaction
of all claims hereunder against the trustee, the county, and the pension board each of whom
may require such member, legal representative, beneficiary, guardian, or committee, as a condition
precedent to such payment, to execute a receipt and release thereof or an indemnification
agreement or both in such form as shall be determined by the pension board. (Act 2013-415,
p. 1586, §2:9.6; Act 2019-243, §1.)...
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45-37-123.28
Section 45-37-123.28 Claims procedure. (a) Claims for benefits under the plan shall be filed
in writing with the pension coordinator on forms provided by the pension board in accordance
with procedures established by the pension board and/or the pension coordinator. The procedure
and documents to be produced by a member or beneficiary may differ depending on the type of
benefit claim being made. (b) The pension board may allow a properly designated power of attorney
to act on behalf of a member or beneficiary so long as the act is authorized under the terms
of the power of attorney documentation. (Act 2013-415, p. 1586, §2:2.9.)...
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12-17-227.7
Section 12-17-227.7 (Effective November 8, 2016, subject to contingencies) Cancellation of
survivor allowance. Any member of the plan who is retired and who has selected a survivor
option may cancel the survivor allowance payable to his or her designated beneficiary. Such
election shall be in accordance with the rules and regulations prescribed by the Board of
Control and once made by the member shall be irrevocable. Any member who so elects to cancel
a survivor allowance shall designate such new beneficiary as he or she shall nominate to receive
a pro rata payment for the number of days the member shall live during the month of his or
her death. Any cancellation of a survivor allowance under the provisions of this section shall
be irrevocable by the member and payment of the pro rata amount for the number of days the
member lives during the month of his or her death shall be in lieu of any other benefits heretofore
payable. (Act 2015-498, §25.)...
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12-18-157
Section 12-18-157 (Effective November 8, 2016, subject to contingencies) Cancellation of survivor
allowance. Any member of the plan who is retired and who has selected a survivor option may
cancel the survivor allowance payable to his or her designated beneficiary. Such election
shall be in accordance with the rules and regulations prescribed by the Board of Control and
once made by the member shall be irrevocable. Any member who so elects to cancel a survivor
allowance shall designate such new beneficiary as he or she shall nominate to receive a pro
rata payment for the number of days the member shall live during the month of his or her death.
Any cancellation of a survivor allowance under the provisions of this section shall be irrevocable
by the member and payment of the pro rata amount for the number of days the member lives during
the month of his or her death shall be in lieu of any other benefits heretofore payable. (Act
2015-498, §9.)...
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36-21-72
Section 36-21-72 Death benefits. Each member shall be issued a certificate by the board in
which the board shall agree to pay to a beneficiary to be designated by such member, upon
his death while an active member, and to be conditioned upon the satisfaction of all obligations
of the member to the fund, a lump sum amount of $2,500.00. If any member is killed in the
line of duty, there shall be paid to his beneficiary or estate all membership fees paid by
such member into the fund. Such repayment of membership fees shall be in addition to the death
benefit hereinabove provided. The board shall pay to the beneficiary of a member, upon his
death while an active member, a refund pursuant to Section 36-21-74. (Acts 1969, No. 999,
p. 1855, §12; Acts 1971, No. 1210, p. 2104, §12; Acts 1975, 2nd Ex. Sess., No. 62, p. 188,
§1; Acts 1977, 1st Ex. Sess., No. 37, p. 1448, §1.)...
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36-27-16.1
Section 36-27-16.1 Cancellation of survivor allowance. (a) Any member of the Teachers' Retirement
System of Alabama or the Employees' Retirement System of Alabama who is retired and who has
selected a survivor option may cancel the survivor allowance payable to his designated beneficiary.
Such election shall be in accordance with the rules and regulations prescribed by the Board
of Control and once made by the member shall be irrevocable. Any member who so elects to cancel
a survivor allowance shall designate such new beneficiary as he shall nominate to receive
a pro rata payment for the number of days said member shall live during the month of his death.
Any cancellation of a survivor allowance under the provisions of this section shall be irrevocable
by the member and payment of the pro rata amount for the number of days said member lives
during the month of his death shall be in lieu of any other benefits heretofore payable under
the provisions of the teachers' retirement law or the...
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