(a) Choice of Law. The plan shall be construed and enforced according to the Internal Revenue Code, this subpart, and the laws of the State of Alabama, other than its laws respecting choice of law. In the event of any discrepancy between the terms of the plan or this subpart and those of applicable federal law, federal law shall apply.
(b) Gender and Number. Words used herein in the masculine gender include the feminine and neuter, and whenever any words are used herein in the singular or plural form, they shall be construed as though they were also used in the other form in all cases where they would so apply.
(c) Headings and Severability. The headings and subheadings of the plan have been inserted for convenience of reference and are to be ignored in any construction of the provisions hereof. If, for any reason, any clause, sentence, subsection, section, or provision of the plan, or the application thereof, to any person, body, situation, or circumstance is held invalid or inoperative, the remainder of the plan and the application thereof to any other person, body, situation, or circumstance shall not be affected thereby.
(d) Uniformity. All provisions of the plan shall be interpreted and applied in a uniform, nondiscriminatory manner.
Structure Code of Alabama
Chapter 8A - Calhoun County Municipalities.
Division 3 - Police and Firefighters Retirement System.
Section 45-8A-22.100 - Applicability, the Trust and the Retirement Board.
Section 45-8A-22.101 - Retirement Board Membership; Secretary-Treasurer.
Section 45-8A-22.102 - Powers and Duties of the Retirement board..
Section 45-8A-22.103 - Trustee; Pensions and Benefits.
Section 45-8A-22.104 - Investment of the Trust for Revenue Purposes.
Section 45-8A-22.105 - Reports.
Section 45-8A-22.106 - List of Retired Police and Firefighters.
Section 45-8A-22.107 - Retirement Board's Attorney.
Section 45-8A-22.108 - Reasonable and Necessary Expenses.
Section 45-8A-22.109 - Contributions to the Trust.
Section 45-8A-22.110 - Participation.
Section 45-8A-22.111 - Participant Eligibility for Benefits.
Section 45-8A-22.112 - Credit for Military Service.
Section 45-8A-22.113 - Retirement Eligibility and Benefit.
Section 45-8A-22.114 - Normal Retirement Age.
Section 45-8A-22.115 - Compensation for Purposes of Benefit Calculations.
Section 45-8A-22.116 - Disability Benefits.
Section 45-8A-22.118 - Maximum Benefits; Limitations; Adjustments.
Section 45-8A-22.119 - Death Benefits.
Section 45-8A-22.120 - Optional Benefit Plans.
Section 45-8A-22.121 - Partial Lump Sum Option.
Section 45-8A-22.122 - Proof of Marriage and Parentage.
Section 45-8A-22.123 - Minimum Distribution Requirements.
Section 45-8A-22.124 - Eligible Rollover Distribution; Direct Rollover.
Section 45-8A-22.125 - Claims Procedure.
Section 45-8A-22.126 - Claims Review Procedure.
Section 45-8A-22.127 - Exclusive Use of Assets of the Trust; Vesting; Forfeitures.
Section 45-8A-22.128 - Actuary; Reports.
Section 45-8A-22.129 - Annual Audits.
Section 45-8A-22.130 - Insufficiency of Funds.
Section 45-8A-22.131 - Warrants for Payment of Money.
Section 45-8A-22.132 - Protection of the Trust; Exemptions.
Section 45-8A-22.133 - Construction.