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22-18-50
Section 22-18-50 Enactment and text of Emergency Medical Services Personnel Licensure
Interstate Compact. The Emergency Medical Services Personnel Licensure Interstate Compact
is hereby enacted into law and entered into with all other jurisdictions legally joining therein
in form substantially as follows: SECTION 1. PURPOSE In order to protect the public
through verification of competency and ensure accountability for patient care related activities
all states license emergency medical services (EMS) personnel, such as emergency medical technicians
(EMTs), advanced EMTs and paramedics. This Compact is intended to facilitate the day to day
movement of EMS personnel across state boundaries in the performance of their EMS duties as
assigned by an appropriate authority and authorize state EMS offices to afford immediate legal
recognition to EMS personnel licensed in a member state. This Compact recognizes that states
have a vested interest in protecting the public's health and safety...
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25-4-51
Section 25-4-51 Rates of contributions, etc., by employers. (a) Contributions. Except
as hereinafter provided and subject to the provisions of Section 25-4-54, every employer
shall pay contributions, or payments in lieu of contributions, equal to the percentages of
wages payable or paid as hereinafter set out, with respect to employment by him. (1) With
respect to employment during calendar years after December 31, 1975, every employer who has
been liable to the provisions of this chapter during a period of time sufficient to have his
rate of contribution determined under the experience rating provisions of Section 25-4-54
shall pay contributions at the rate prescribed thereby. (2) With respect to employment after
December 31, 1975, every employer who has not been liable to the provisions of this chapter
for a sufficient length of time to have his rate determined under the experience rating provisions
of Section 25-4-54 shall pay contributions at the rate of 2.70 percent of such wages...
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45-37-123.130
Section 45-37-123.130 Annual benefit and final regulations under §415, Internal Revenue
Code. (a) Annual benefit. For purposes of this subpart annual benefit means the benefit payable
annually under the terms of the plan, exclusive of any benefit not required to be considered
for purposes of applying the limitations of §415, Internal Revenue Code, to the plan, payable
in the form of a straight life annuity with no ancillary benefits. If the benefit is payable
in any other form, the annual benefit shall be adjusted to the equivalent of a straight life
annuity pursuant to Section 45-37-123.132(c). (b) Final regulations under §415, Internal
Revenue Code. Notwithstanding anything in this subpart to the contrary, the following provisions
apply beginning on or after January 1, 1976, except as otherwise provided in this subpart.
(1) INCORPORATION BY REFERENCE. The limitations, adjustments, and other requirements prescribed
in the plan shall comply with the provisions of §415, Internal...
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45-37-123.106
Section 45-37-123.106 Minimum distribution requirements. (a) General rules. (1) EFFECTIVE
DATE. Except as otherwise provided herein, the provisions of this section shall apply
for purposes of determining required minimum distributions for calendar years beginning on
and after January 1, 1987. (2) REQUIREMENTS OF TREASURY REGULATIONS INCORPORATED. All distributions
required under this section shall be determined and made in accordance with § 401(a)(9),
Internal Revenue Code, including the incidental death benefit requirement in § 401(a)(9)(G),
and the regulations thereunder. (3) PRECEDENCE. Subject to the joint and survivor annuity
requirements of the plan, the requirements of this section shall take precedence over
any inconsistent provisions of the plan. (b) Time and manner of distribution. (1) REQUIRED
BEGINNING DATE. The member's entire interest shall be distributed, or begin to be distributed,
to the member no later than the member's required beginning date. (2) DEATH OF MEMBER...
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45-37A-51.284
Section 45-37A-51.284 Actuarial assumptions. (a) Effective date. Except as provided
by the Pension Benefit Guaranty Corporation (PBGC) and the Internal Revenue Service, the limitations
of this section shall first apply in determining the amount payable to a participant
having an annuity starting date in a fiscal year beginning on or after January 1, 2008. (b)
Applicable interest rate. For purposes of the fund's provisions relating to the calculation
of the present value of a benefit payment that is subject to § 417(e), Internal Revenue Code,
as well as any other fund provision referring directly or indirectly to the applicable interest
rate or applicable mortality table used for purposes of § 417(e), Internal Revenue Code,
any provision prescribing the use of the annual rate of interest on 30-year United States
Treasury securities shall be implemented by instead using the rate of interest determined
by applicable interest rate described by § 417(e), Internal Revenue Code, after its...
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40-18-24
Section 40-18-24 Taxation of subchapter K entity. (a) The amount of income, deduction,
gain, loss, or credit includable or deductible by an owner of an interest in a subchapter
K entity shall be determined in accordance with subchapter K of the Internal Revenue Code,
26 U.S.C. §§ 701-761. (b) For purposes of computing its net income, a subchapter K entity
shall add back otherwise deductible interest expenses and costs and intangible expenses and
costs directly or indirectly paid, accrued or incurred to, or in connection directly or indirectly
with, one or more direct or indirect transactions, with one or more related members, except
to the extent the subchapter K entity shows, upon request by the commissioner, that the corresponding
item of income was in the same taxable year: (1) subject to a tax based on or measured by
the related member's net income in Alabama or any other state of the United States, or (2)
subject to a tax based on or measured by the related member's net income...
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41-9-218
Section 41-9-218 Definitions. As used in this article, the following terms shall have
the following meanings: (1) APPLICABLE PERCENTAGE. Zero percent for the first credit allowance
date, 8.33 percent for the next six credit allowance dates, for the total of 50 percent. (2)
CREDIT ALLOWANCE DATE. With respect to any qualified equity investment, the date on which
such investment is initially made and each of the six anniversary dates of that date thereafter.
(3) DEPARTMENT. The Department of Commerce. (4) LONG-TERM DEBT SECURITY. Any debt instrument
issued by a qualified community development entity, at par value or a premium, with an original
maturity date of at least seven years from the date of its issuance, with no acceleration
of repayment, amortization, or prepayment features prior to its original maturity date. The
qualified community development entity that issues the debt instrument may not make cash interest
payments on the debt instrument during the period beginning on the...
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45-37A-51.249
Section 45-37A-51.249 Heroes Earnings Assistance and Relief Tax Act of 2008 provisions.
In the case of a death or disability occurring on or after January 1, 2007, if a participant
dies while performing qualified military service, as defined in § 414(u), Internal Revenue
Code, the survivors of the employee are entitled to any additional benefits, other than benefit
accruals relating to the period of qualified military service, provided under the plan as
if the participant had resumed and then terminated employment on account of death. (Act 2011-585,
p. 1289, §7.)...
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45-8A-22.124
Section 45-8A-22.124 Eligible rollover distribution; direct rollover. (a) Rollovers
Generally. (1) Notwithstanding any provision of the plan to the contrary that would otherwise
limit a distributee's election under this section, a distributee may elect, at the
time and in the manner prescribed by the retirement board, to have any portion of an eligible
rollover distribution paid directly to an eligible retirement plan specified by the distributee
in a direct rollover. (2) Definitions. a. Eligible Rollover Distribution. An eligible rollover
distribution is any distribution of all or any portion of the balance to the credit of the
distributee, except that an eligible rollover distribution does not include: 1. Any distribution
that is one of a series of substantially equal periodic payments, not less frequently than
annually, made for the life, or life expectancy, of the distributee or the joint lives, or
joint life expectancies, of the distributee and the distributee's designated...
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12-18-156
Section 12-18-156 Payments from plan; optional allowances; replacement beneficiaries.
(a) Should a member cease to be a judge or clerk except by death or by retirement under the
provisions of this article, the contributions standing to the credit of his or her individual
account in the fund shall be paid to him or her upon demand and, in addition to such payment,
there shall be paid five-tenths of the interest accumulations standing to the credit of his
or her individual account if he or she shall have not less than three but less than 16 years
of membership service, six-tenths of such interest accumulations if he or she shall have not
less than 16 but less than 21 years of membership service, seven-tenths of such interest accumulations
if he or she shall have not less than 21 but less than 26 years of membership service and
eight-tenths of such interest accumulations if he or she shall have not less than 26 years
of membership service. (b) In case of the death of a member eligible for...
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