The Board of Control of the Employees' Retirement System of Alabama is authorized to implement any new accounting procedures, funds, or administrative changes and to provide for the payment of benefits to members or beneficiaries of the retirement system as may be necessary to ensure the Employees' Retirement System of Alabama's compliance with the qualification standards required of public pension plans by the Internal Revenue Code of the United States.
Structure Code of Alabama
Title 36 - Public Officers and Employees.
Chapter 27 - State Employees' Retirement System.
Article 1 - General Provisions.
Section 36-27-1 - Definitions.
Section 36-27-3 - Corporate Powers Generally.
Section 36-27-3.1 - Offset of Rate Increases.
Section 36-27-5.1 - Participation of Employees of Regional or Local Legislative Delegation Office.
Section 36-27-6.3 - Purchase of Credit for Prior Service as Firefighter.
Section 36-27-8.1 - Optional Retirement for Previously Retired State Employees.
Section 36-27-8.2 - Performance of Duties by Retired Persons; Service in Elected Public Office.
Section 36-27-12 - Transfer of Service Credits, etc., From Teachers' Retirement System of Alabama.
Section 36-27-12.1 - Transfer of Service Credits, etc., From Judicial Retirement Fund.
Section 36-27-16 - Retirement, etc., of Employees; Retirement Allowances.
Section 36-27-16.1 - Cancellation of Survivor Allowance.
Section 36-27-17 - Redetermination of Allowances Due on or After October 1, 1975.
Section 36-27-18 - Retirement With Not Less Than 30 Years' Creditable Service.
Section 36-27-21.3 - Cost-of-Living Increases; Funding.
Section 36-27-23 - Board of Control; Medical Board, Actuary.
Section 36-27-25 - Funds for Assets of Retirement System - Management.
Section 36-27-28 - Exemption From Execution; Recovery Actions.
Section 36-27-31 - Compliance With Qualifications Standards.