Code of Alabama
Part 1 - Firemen's and Policemen's Pension and Relief System.
Section 45-37A-51.02 - Pension System Established; Payment of Employee Contributions.

(a) There is established in and for the city a pension system which shall be known as the Firemen’s and Policemen’s Supplemental Pension System. For the purpose of brevity the system will at times hereinafter be referred to as the supplemental pension system.
(b) Any other provision of law notwithstanding, the City of Birmingham, as the employer, is authorized to enter into agreements with the members of the Firemen’s and Policemen’s Supplemental Pension System to adjust wages or salaries and to pay an employee’s required contributions to the fund. All agreements under this section shall conform to applicable federal income tax laws, rules, and regulations.
(c) Any other provision of law notwithstanding, the City of Birmingham, as the employer, may adopt a program and plan amendments relating to the employee members of the Firemen’s and Policemen’s Supplemental Pension System meeting the requirements of the United States Internal Revenue Code, as amended, to allow employer payment of required participant contributions in lieu of salary or wages.

Structure Code of Alabama