reglab/housing_qa huggingface dataset:
AL Code § 45-8A-22.107 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 8A - Calhoun County Municipalities.|Article 2 - Anniston.|Part 3 - Employees.|Division 3 - Police and Firefighters Retirement System.|Section 45-8A-22.107 - Retirement Board's Attorney.

Section 45-8A-22.107Retirement board's attorney.  The retirement board shall be authorized to employ the services of such attorney as it deems appropriate to represent the interests of the plan and to pay as compensation for such attorney's services an amount to be approved by the retirement board. It shall be the duty of the retirement board's attorney to give such advice to the retirement board in all matters pertaining to the duties of the retirement board and the management of the trust whenever he or she is requested to do so; and the retirement board shall be authorized to hire the services of an attorney to represent and defend the retirement board as it deems necessary or appropriate in any actions that may be brought against it. (Act 2012-484, p. 1349, §8.)
AL Code § 45-8A-22.108 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 8A - Calhoun County Municipalities.|Article 2 - Anniston.|Part 3 - Employees.|Division 3 - Police and Firefighters Retirement System.|Section 45-8A-22.108 - Reasonable and Necessary Expenses.

Section 45-8A-22.108Reasonable and necessary expenses. The retirement board shall be authorized to pay out of the trust all benefits, expenses of administration, including the cost of advertising amendatory or supplementary legislation related to the plan, and other expenses arising hereunder, unless otherwise paid by the City of Anniston. Such expenses shall include expenses incident to the functioning of the retirement board, or any person or persons retained or appointed by any fiduciary incident to the exercise of their duties under the plan, including, but not limited to, fees of actuaries, accountants, attorneys, investment managers, and other specialists and their agents, and other costs of administering the plan. Until paid, the expenses shall constitute a liability of the trust. (Act 2012-484, p. 1349, §9.)
AL Code § 45-8A-22.110 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 8A - Calhoun County Municipalities.|Article 2 - Anniston.|Part 3 - Employees.|Division 3 - Police and Firefighters Retirement System.|Section 45-8A-22.110 - Participation.

Section 45-8A-22.110Participation. (a) Every individual who becomes employed by the City of Anniston, excluding any person who is employed as an independent contractor, as a sworn police officer or as a sworn firefighter shall become a participant ("participant") in the plan and shall make contributions to the trust in accordance with Section 45-8A-22.109. (b) The City of Anniston shall withhold from all participants' compensation such participant contributions each payroll period and the aggregate amount so withheld shall be paid to the trustee to deposit in the trust. Participant contributions shall be paid beginning with a participant's first paycheck after becoming a sworn police officer or as a sworn firefighter as provided in subsection (a). (Act 2012-484, p. 1349, §11.)
AL Code § 45-8A-22.111 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 8A - Calhoun County Municipalities.|Article 2 - Anniston.|Part 3 - Employees.|Division 3 - Police and Firefighters Retirement System.|Section 45-8A-22.111 - Participant Eligibility for Benefits.

Section 45-8A-22.111Participant eligibility for benefits.  A participant's service with the City of Anniston as a sworn police officer or a sworn firefighter is used to determine the participant's eligibility for a benefit from the plan and the amount of benefits that the participant may be entitled to receive. Unless provided otherwise, service shall be based on a continuous period beginning on the first day of employment as a sworn police officer or a sworn firefighter and ending on the participant's date of retirement, or if earlier, his or her date of termination of employment or date of death. No service is credited for any partial years of service. If the participant's employment with the City of Anniston as a sworn police officer or a sworn firefighter terminates prior to becoming eligible for retirement, he or she will lose any service credited under the plan. (Act 2012-484, p. 1349, §12.)
AL Code § 45-8A-22.114 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 8A - Calhoun County Municipalities.|Article 2 - Anniston.|Part 3 - Employees.|Division 3 - Police and Firefighters Retirement System.|Section 45-8A-22.114 - Normal Retirement Age.

Section 45-8A-22.114Normal retirement age. (a) Effective with respect to retirements that occur before October 1, 2012, the retirement board shall retire from service any participant who has attained age 60 years, and such participant shall be entitled to receive a monthly benefit from the plan equal to three percent of the average of his or her monthly compensation for the last three years preceding his or her retirement multiplied by the number of years of continuous service; provided, however, credit shall not be counted for continuous service in excess of 30 years. (b) Effective with respect to retirements that occur on and after October 1, 2012, the retirement board shall retire from service any participant who has attained age 65 years, and such participant shall become fully vested and entitled to receive a monthly benefit from the plan calculated in accordance with Section 45-8A-22.113(b). (Act 2012-484, p. 1349, §15.)
AL Code § 45-8A-22.115 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 8A - Calhoun County Municipalities.|Article 2 - Anniston.|Part 3 - Employees.|Division 3 - Police and Firefighters Retirement System.|Section 45-8A-22.115 - Compensation for Purposes of Benefit Calculations.

Section 45-8A-22.115Compensation for purposes of benefit calculations. (a) Compensation. For purposes of calculating contributions to the plan in accordance with Section 45-8A-22.109 and benefits paid under the plan in accordance with Section 45-8A-22.113, Section 45-8A-22.116, and Section 45-8A-22.119, "compensation" shall include all of the following amounts: (1) Regular salary, including accumulated vacation pay. (2) Overtime pay. (3) Longevity pay. (4) Comp pay. (5) Any differential wage payment, as defined in Code Section 3401(h)(2), generally relating to military pay. Bonuses and paid accumulated sick leave, expense allowances, and any other non-regular forms of compensation are excluded. (b) Compliance with Internal Revenue Code Section 401(a)(17). Compensation of each participant taken into account in determining benefit accruals in any plan year beginning after December 31, 2001, shall not exceed two hundred thousand dollars ($200,000), or such other amount provided in the Internal Revenue Code. Such amount shall be adjusted for increases in the cost of living in accordance with Internal Revenue Code Section 401(a)(17)(B), except that the dollar increase in effect on January 1 of any calendar year shall be effective for the calendar years beginning with such calendar year. For any short calendar year, the compensation limit shall be an amount equal to the compensation limit for the calendar year in which the calendar year begins multiplied by the ratio obtained by dividing the number of full months in the short calendar year by 12. (Act 2012-484, p. 1349, §16.)
AL Code § 45-8A-22.117 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 8A - Calhoun County Municipalities.|Article 2 - Anniston.|Part 3 - Employees.|Division 3 - Police and Firefighters Retirement System.|Section 45-8A-22.117 - Termination of Employment; Return of Contributions; Participation in the Plan Ceased.

Section 45-8A-22.117Termination of employment; return of contributions; participation in the plan ceased. In the event a participant terminates employment with the City of Anniston as a sworn police officer or sworn firefighter for any reason prior to becoming eligible for a benefit from the plan, the participant shall be entitled to receive all his or her participant contributions, without interest, made to the plan pursuant to Section 45-8A-22.109 and shall have no further claim to benefits from the plan, and his or her participation in the plan shall cease as of the date of termination. If the participant subsequently becomes employed by the City of Anniston as a sworn police officer or as a sworn firefighter, he or she shall be treated as a new participant and accrual of benefits shall begin as of the date of his or her reemployment, unless otherwise allowed by applicable law to repay such participant contributions to the plan and continue participation in the plan. All other contributions made to the plan pursuant to Section 45-8A-22.109, including the City of Anniston contributions, are never returned to a participant who terminates employment or a participant's beneficiary. All such contributions shall remain in the trust, except such contributions that are returned to the City of Anniston to correct certain errors, e.g., inclusion in the plan of an ineligible individual or the overpayment of contributions to the trust, etc. (Act 2012-484, p. 1349, §18.)
AL Code § 45-8A-22.121 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 8A - Calhoun County Municipalities.|Article 2 - Anniston.|Part 3 - Employees.|Division 3 - Police and Firefighters Retirement System.|Section 45-8A-22.121 - Partial Lump Sum Option.

Section 45-8A-22.121Partial lump sum option. (a) Notwithstanding Section 45-8A-22.120, effective with respect to distributions before October 1, 2012, a participant may elect to receive a partial lump sum option whereby the amount of his or her monthly retirement benefit shall be reduced, in return for the payment to the participant of a lump sum amount, in cash, at the time his or her monthly pension is first payable. The participant may elect to receive the lump sum, which is based on the reduced amount of his or her regular monthly benefit, before any reduction for survivor benefits, for life multiplied by the specified number of months, as set forth below:Reduction Factor Multiplier 0.9112 months0.8324 months0.7736 months0.7148 months0.6760 months   Lump Sum Benefit = Monthly Retirement Benefit X Reduction Factor X Multiplier The monthly benefit then shall be reduced appropriately for survivor benefit options. (b) Effective with respect to distributions on and after October 1, 2012, the plan does not provide a partial lump sum distribution option; rather all distributions shall be made in accordance with Section 45-8A-22.120. (Act 2012-484, p. 1349, §22.)
AL Code § 45-8A-22.122 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 8A - Calhoun County Municipalities.|Article 2 - Anniston.|Part 3 - Employees.|Division 3 - Police and Firefighters Retirement System.|Section 45-8A-22.122 - Proof of Marriage and Parentage.

Section 45-8A-22.122Proof of marriage and parentage. (a) When the spouse or children of an active or retired participant shall be entitled to benefits under the plan, such spouse or children shall make, or cause to be made, an application to the retirement board through the secretary-treasurer which shall demonstrate (1) proof of the marriage of such participant to the spouse or (2) the ages of the participant's children by birth certificate or other competent evidence, as the case may be. All such applications and evidence of marriage and parental relationships shall be kept and retained in the custody of the retirement board. (b) The retirement board shall have the right to require such proper proof of parentage or marriage and such other evidence as the retirement board deems desirable to determine eligibility for or to deny a benefit. Such documentation may include, but not be limited to, a birth certificate, a marriage certificate, and affidavits of relatives, participants, or other persons knowledgeable of the fact of marriage. If no marriage certificate is available, for common law marriage, proof shall include evidence of the existence of the marriage as may be required by applicable law and also may require indemnification and hold harmless agreements. The retirement board may require that unclear cases be adjudicated in an appropriate court proceeding. The retirement board's determination of benefits and the right of any person to receive payment shall be conclusive. (Act 2012-484, p. 1349, §23.)
AL Code § 45-8A-22.123 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 8A - Calhoun County Municipalities.|Article 2 - Anniston.|Part 3 - Employees.|Division 3 - Police and Firefighters Retirement System.|Section 45-8A-22.123 - Minimum Distribution Requirements.

Section 45-8A-22.123Minimum distribution requirements. (a) In General. Benefit payments under the plan must begin by the "required beginning date," defined as April 1 of the calendar year following the later of: (1) The calendar year in which the participant attains age 70 1/2, or (2) The calendar year in which the participant terminates active employment. The participant's entire interest in the trust must be distributed, beginning no later than the "required beginning date," over the life of the participant or the lives of the participant and a designated beneficiary, or over a period not extending beyond the life expectancy of the participant or the participant and designated beneficiary. (b) Participant Dies Before Entire Interest Is Distributed. (1) Distributions Have Begun. When a participant dies after distribution of benefits has begun, the remaining portion of the participant's interest shall be distributed at least as rapidly as under the method of distributions prior to the participant's death. (2) Distributions Have Not Begun. When a participant dies before distribution of benefits has begun, the following rules apply: a. Five-Year Rule and No Designated Beneficiary. If there is no designated beneficiary, the entire interest of the participant shall be distributed within five years of the participant's death. b. Life Expectancy Rule and Designated Beneficiary. If the participant's interest is payable to a non-spouse designated beneficiary, the entire interest shall be paid over the life of such designated beneficiary, such distributions shall begin on or before the end of the calendar year after the calendar year in which the participant died. c. Special Rule for the Surviving Spouse. If the participant's sole designated beneficiary is the surviving spouse, the date on which distributions are required to begin shall not be earlier than the December 31st of the calendar year in which the participant would have attained age 70 1/2. (c) Reasonable and Good Faith Interpretation. Notwithstanding anything in this section to the contrary, the plan shall pay all benefits in accordance with a reasonable and good faith interpretation of Internal Revenue Code Section 401(a)(9), including the incidental death benefit requirement in Code Section 401(a)(9)(G), and the regulations thereunder, Treasury Regulation Sections 1.401(a)(9)-1 through 1.401(a)(9)-9. (Act 2012-484, p. 1349, §24.)
AL Code § 45-8A-22.125 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 8A - Calhoun County Municipalities.|Article 2 - Anniston.|Part 3 - Employees.|Division 3 - Police and Firefighters Retirement System.|Section 45-8A-22.125 - Claims Procedure.

Section 45-8A-22.125Claims procedure. Claims for benefits under the plan must be filed in writing with the secretary-treasurer on forms provided by the retirement board in accordance with procedures established by the retirement board or the secretary-treasurer, or both. (Act 2012-484, p. 1349, §26.)
AL Code § 45-8A-22.126 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 8A - Calhoun County Municipalities.|Article 2 - Anniston.|Part 3 - Employees.|Division 3 - Police and Firefighters Retirement System.|Section 45-8A-22.126 - Claims Review Procedure.

Section 45-8A-22.126Claims review procedure. Within 30 days after any final decision of the retirement board, any party, including the governing body of the City of Anniston, aggrieved at the decision of the retirement board may appeal from such decision to the Circuit Court of Calhoun County. Such appeal shall be de novo and shall be heard by a judge sitting without a jury. Upon the taking of such appeal, the appellant shall serve notice thereof upon the secretary-treasurer. Such appeal shall be heard by the circuit court at the earliest possible date. No bond shall be required for such an appeal. Such an appeal shall be perfected by the appellant filing a notice thereof with the clerk of the circuit court. An appeal may be taken from any decision of the circuit court to the Court of Civil Appeals in the manner provided by law or rule, or both, for taking appeals in other cases. (Act 2012-484, p. 1349, §27.)
AL Code § 45-8A-22.127 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 8A - Calhoun County Municipalities.|Article 2 - Anniston.|Part 3 - Employees.|Division 3 - Police and Firefighters Retirement System.|Section 45-8A-22.127 - Exclusive Use of Assets of the Trust; Vesting; Forfeitures.

Section 45-8A-22.127Exclusive use of assets of the trust; vesting; forfeitures. (a) Trust Assets May Not Be Diverted. The assets of the trust shall be held for the exclusive benefit of the participants and their beneficiaries. It shall not be possible for any part of the corpus or income of the trust or any funds contributed thereto to be used for, or diverted to, purposes other than the exclusive benefit of such participants or their beneficiaries, whether by operation or natural termination of the trust, by power of revocation or amendment, by the happening of a contingency, by collateral arrangement, or by other means. No benefits payable as set forth in the plan shall be assignable or be subject to execution, levy, attachment, garnishment, or other legal process. Accordingly, the plan shall not recognize any domestic relations order attempting to provide a participant's benefits, or any portion thereof, to an alternate payee. (b) Vesting. The retirement benefit earned by a participant shall be fully vested no later than the date he or she becomes eligible for a normal service retirement benefit. Benefits of affected participants also shall become vested, to the extent funded, upon the termination or partial termination of the trust or the complete discontinuance of contributions to the trust.  (c) Forfeitures May Not Increase Benefits. Forfeitures resulting from a termination of employment or a withdrawal of a participant's own contributions may not be used to increase benefits to remaining participants. This shall not preclude an increase in benefits by amendment to the benefit formula made possible by favorable investment results or for any other reason. (Act 2012-484, p. 1349, §28.)
AL Code § 45-8A-22.128 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 8A - Calhoun County Municipalities.|Article 2 - Anniston.|Part 3 - Employees.|Division 3 - Police and Firefighters Retirement System.|Section 45-8A-22.128 - Actuary; Reports.

Section 45-8A-22.128Actuary; reports. (a) The retirement board shall retain the services of a competent actuary and actuarial firm on continuous basis at a fee to be determined by the retirement board to advise the retirement board on all actuarial matters pertaining to the trust. The actuary shall possess the following minimum qualifications: (1) The actuary shall be an enrolled actuary under the provisions of the Employee Retirement Income Society Act of 1974, as amended, and (2) The actuary shall be a Fellow of the Society of Actuaries or employed by an actuarial firm that employs a Fellow of the Society of Actuaries. (b) There must be an actuarial valuation of the plan at least once every two years. The plan assets are to be valued on the last day of the City of Anniston's fiscal year, or on any other date determined by the retirement board, using any reasonable method of valuation. In establishing the liabilities under the plan and contributions thereto, the actuary shall use such methods and assumptions as will reasonably reflect the cost of the benefits. (c) The actuary, actuarial firm, or both shall be required to submit its reports in writing to the retirement board. These reports shall become a permanent record of the retirement board. (Act 2012-484, p. 1349, §29.)
AL Code § 45-8A-22.129 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 8A - Calhoun County Municipalities.|Article 2 - Anniston.|Part 3 - Employees.|Division 3 - Police and Firefighters Retirement System.|Section 45-8A-22.129 - Annual Audits.

Section 45-8A-22.129Annual audits. The retirement board shall have an audit made annually of the trust by a certified public accountant. (Act 2012-484, p. 1349, §30.)
AL Code § 45-8A-22.130 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 8A - Calhoun County Municipalities.|Article 2 - Anniston.|Part 3 - Employees.|Division 3 - Police and Firefighters Retirement System.|Section 45-8A-22.130 - Insufficiency of Funds.

Section 45-8A-22.130Insufficiency of funds.  If at any time there shall not be sufficient funds in the trust to pay each individual entitled to the benefits therefrom the full amount per month as herein provided, then an equal percentage of such monthly payment or payments shall be made to each individual until the trust shall be sufficient to warrant payment in full to each of the beneficiaries. (Act 2012-484, p. 1349, §31.)
AL Code § 45-8A-22.131 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 8A - Calhoun County Municipalities.|Article 2 - Anniston.|Part 3 - Employees.|Division 3 - Police and Firefighters Retirement System.|Section 45-8A-22.131 - Warrants for Payment of Money.

Section 45-8A-22.131Warrants for payment of money.  All monies ordered to be paid from the trust shall be paid by the secretary-treasurer only upon warrants signed by two members of the retirement board and countersigned by the secretary-treasurer. No warrant shall be drawn on the trust except by order of the retirement board, which order shall be duly and regularly entered in the record of the proceedings of the retirement board. (Act 2012-484, p. 1349, §32.)
AL Code § 45-8A-22.132 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 8A - Calhoun County Municipalities.|Article 2 - Anniston.|Part 3 - Employees.|Division 3 - Police and Firefighters Retirement System.|Section 45-8A-22.132 - Protection of the Trust; Exemptions.

Section 45-8A-22.132Protection of the trust; exemptions.  No portion of the trust shall, before or after its order for distribution by the retirement board to the person or persons entitled thereto under the provisions of the plan, be held, seized, taken, subjected to, detained, or levied upon by virtue of any attachment, garnishment, execution, injunction, writ, order, decree, or any other process whatsoever issued out of or by any court of the State of Alabama, for the payment or satisfaction, in whole or in part, of any debt, damage, demand, claim, judgment, or decree against any beneficiary of the trust, but shall be exempt therefrom so that the trust shall be kept, held, and distributed solely for the purposes of the plan. (Act 2012-484, p. 1349, §33.)