It is the intent of the Legislature to make available to the public employees and officials of the State of Alabama, or any political subdivision thereof, a public employees' individual retirement account plan and/or any other tax avoidance or deferral plan permitted by federal law, so as to enable said persons to conveniently and economically receive the fullest benefits offered by federal tax law as it relates to tax deferred savings plans for public employees covered by a mandatory public retirement plan.
Structure Code of Alabama
Title 36 - Public Officers and Employees.
Chapter 27A - Public Employees Individual Retirement Account Fund.
Section 36-27A-1 - Legislative Intent.
Section 36-27A-2 - Creation; Administered by Board of Control, etc.; Composition of Board.
Section 36-27A-3 - Authority of Board to Promulgate Rules and Regulations.
Section 36-27A-4 - Investments.
Section 36-27A-5 - Eligibility.