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45-28A-42.66
Section 45-28A-42.66 Payments to beneficiaries of deceased retired member. If any retired member
of such police or fire department shall die from any cause, leaving a widow or widower, the
board shall direct the continuation, from the date of such death of 50 percent of the monthly
retirement payments of such deceased retired member to be paid to such widow or widower of
such deceased retired member during his or her natural life while unmarried. Should such deceased
retired member leave no widow or widower surviving him or her, but leave surviving him or
her a child or children under 18 years of age, the board of trustees shall direct the payment
monthly from such fund, until such child or children shall have attained the age of 18 years,
of a sum equal to 50 percent of the monthly retirement payments of such deceased retired member
to the person having control and custody of such child or children or to some other person
as the board of trustees shall direct, the sum to be expended...
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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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45-28A-42.65
Section 45-28A-42.65 Payments to beneficiaries of deceased active member. If any active member
of such police or fire department, or any member of such department on official leave of absence
from such department and in the Armed Forces of the United States, shall die from any cause
whatever, leaving a widow or widower, the board shall direct the payment from the fund, to
the widow or widower, of a sum equal to 50 percent of the amount specified in this subpart
to be paid to a retired fireman or policeman of the same rank as such deceased member at the
time of his or her death, the monthly payments to continue to such widow or widower during
his or her natural life and while unmarried. Should such deceased member leave no surviving
widow or widower, but leave surviving him or her a child or children under 18 years of age,
the board of trustees shall direct the payment monthly from such fund, until such child or
children shall have attained the age of 18 years, of a sum equal to 50...
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25-5-60
Section 25-5-60 Compensation for death. In death cases, where the death results proximately
from the accident within three years, compensation payable to dependents shall be computed
on the following basis and shall be paid to the persons entitled thereto without administration,
or to a guardian or other person as the court may direct, for the use and benefit of the person
entitled thereto. (1) PERSONS ENTITLED TO BENEFITS; AMOUNT OF BENEFITS. a. If the deceased
employee leaves one dependent, there shall be paid to the dependent 50 percent of the average
weekly earnings of the deceased. b. If the deceased employee leaves two or more dependents,
there shall be paid to the dependents 66 2/3 percent of the average weekly earnings of the
deceased. c. If one of two or more dependents is a widow or widower, the compensation may
be paid to the widow or widower for the benefit of herself or himself and the dependent child
or children. In its discretion and when it considers appropriate to do...
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45-37A-51.08
Section 45-37A-51.08 Retroactive Deferred Retirement Option Plan. (a) A member who retires
at least 90 days following the effective date of this section, who has then completed at least
26 years, but less than 30 years, of credited service, and who is otherwise entitled to retire
and receive a monthly retirement allowance under the supplemental pension system, shall have
the opportunity to elect a Back DROP plan. A member eligible for the Back DROP plan may elect,
in writing at his or her retirement to retroactively drop his or her credited service in excess
of 23 years, for a period of months not exceeding 36 months immediately preceding the date
of retirement, the Back DROP period. A member who is not actively employed may not make a
Back DROP election to be effective, a Back DROP election by a married member shall be approved
in writing by his or her spouse. (b) Notwithstanding subsection (a) and subsection (d) of
Section 45-37A-51.07 in effect as of the date of the member's...
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11-40-17.3
Section 11-40-17.3 Retroactive Deferred Retirement Option Plan. (a) This section shall apply
to Class 1 municipalities only. (b) There is established a Retroactive Deferred Retirement
Option ("Back Drop") Plan for any retirement and relief system established pursuant
to Act 1272, 1973 Regular Session (Acts 1973, p. 2124), as amended. A participant who retires
at least 90 days following July 1, 2002, who has then completed at least 23 years of credited
service, and who is otherwise entitled to retire and receive a normal retirement benefit,
shall have the opportunity to elect a Back Drop plan. A participant eligible for the Back
Drop plan can elect in writing at his or her retirement to retroactively drop his or her credited
service in excess of 20 years, for a period of months not exceeding 36 months immediately
preceding the date of retirement (the "Back Drop period"); provided that the beginning
of the Back Drop period may not extend past the earliest date on which the participant...
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45-45-235.01
Section 45-45-235.01 Salary deductions; benefits under program. The governing body of Madison
County shall begin deducting, upon May 8, 2001, and each month thereafter, from the salaries
of such sheriffs an amount equal to six percent of the monthly salary paid to the sheriff
and shall be deducted monthly and paid into the general fund of the county. If any sheriff,
subject to this part, ends his or her tenure of office prior to having reached the age of
55 years, but having had 30 years of service as a Madison County law enforcement officer,
eight of which have been as Sheriff of Madison County, his or her supernumerary allowance
as set out in Section 45-45-235.02, shall be vested and held in the general fund of the county
until he or she attains the age of 55, at which time, or any time thereafter, he or she may
elect to become a supernumerary sheriff as set out in Section 45-45-235. If any sheriff, subject
to this part, ends his or her tenure of office prior to having had 30 years...
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45-8A-22.118
Section 45-8A-22.118 Maximum benefits; limitations; adjustments. (a) Annual Benefit and Final
Regulations Under Internal Revenue Code Section 415. (1) Annual Benefit. For purposes of this
section, "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 Internal Revenue Code Section 415 to the plan, 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
subsection (c). (2) Final Regulations Under Internal Revenue Code Section 415. Notwithstanding
anything in this section to the contrary, the following provisions apply beginning on or after
January 1, 1976, except as otherwise provided in this section. a. Incorporation by Reference.
The limitations, adjustments, and other requirements prescribed in the plan shall...
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36-22-61
Section 36-22-61 Payroll deductions; refunds; widow's allowance; effect of other retirement
plans. The governing body of each county shall begin deducting, upon July 19, 1979, and each
month thereafter, from the salaries of such sheriffs an amount equal to six percent of the
monthly salary paid such sheriff. Such sum shall be deducted monthly and paid into the general
fund of the county. If any sheriff, subject to the provisions of this article, shall end his
tenure of office prior to having reached age of 55 years, but having had 16 years of service
as a law enforcement officer, 12 of which have been as sheriff, his supernumerary allowance
as set out in Section 36-22-62, shall be vested and held in the general fund of the county
until he attains the age of 55, at which time, or any time thereafter, he may elect to become
a supernumerary sheriff as set out in Section 36-22-60. If any sheriff, subject to the provisions
of this article, shall end his tenure of office prior to having had...
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45-37A-51.09
Section 45-37A-51.09 Compensation limits; forfeitures; required minimum. (a) Compensation in
excess of one hundred sixty thousand dollars ($160,000), or such other amount provided in
the Internal Revenue Code of 1986, as amended, shall be disregarded. Such amount shall be
adjusted for increases in the cost-of-living in accordance with Section 401(a)(17)(B), except
that the dollar increase in effect on January 1 of any calendar year shall be effective for
the fiscal years beginning with or within such calendar year. If compensation for any prior
determination period is taken into account in determining a participant member's benefits
for the current fiscal year, the compensation for such prior determination period is subject
to the applicable annual compensation limit in effect for that prior period. (b) Notwithstanding
the foregoing and to the extent applicable to governmental plans as such are defined in Section
414(d) of the Internal Revenue Code of 1986, as amended, in no event may...
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