reglab/housing_qa huggingface dataset:
AL Code § 45-37A-51.235 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37A - Jefferson County Municipalities.|Article 5 - Birmingham.|Part 2 - Employees.|Part 2 - Retirement and Relief System.|Division 6 - Benefits.|Section 45-37A-51.235 - Payment of Return of Contributions.

Section 45-37A-51.235Payment of return of contributions. Only in the event a return of contributions is otherwise required herein shall this section apply. A return of contributions, as provided herein, shall be payable to the former participant, if living. In the event of death, if there is a survivor and there are accrued benefits, there shall be no return of contributions, but survivor’s benefits shall be payable as set forth in Section 45-37A-51.228. If there are accrued benefits but no survivor, or if there are no accrued benefits, the return of contribution shall be made to the former participant’s severance beneficiary named in accordance with Section 45-37A-51.236. In the event the former participant shall have died and shall have not, while an active participant in the system, designated a beneficiary in writing, the return of contributions, if no accrued benefits to survivors, shall be paid in the following order of preference: (1) To his or her personal representative if one qualifies and makes demand therefor within 60 days after the death of such participant. (2) To his or her surviving spouse. (3) To his or her surviving children in equal shares. (4) To his or her surviving parents in equal shares. (5) To his or her surviving brothers and sisters in equal shares. (Act 2006-339, p. 851, Art. VI, §17.)
AL Code § 45-37A-51.236 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37A - Jefferson County Municipalities.|Article 5 - Birmingham.|Part 2 - Employees.|Part 2 - Retirement and Relief System.|Division 6 - Benefits.|Section 45-37A-51.236 - Designation of Severance Beneficiary.

Section 45-37A-51.236Designation of severance beneficiary. (a) The custodian shall keep a book or record in which any employee member may designate the name of a person to receive return of contributions made by him or her in the event of his or her death prior to commencement of accrual of a retirement allowance in his or her favor. Any such designation may be changed from time to time by an employee member. Each such designation shall be signed and dated by the employee member, and the last signed and dated designation shall prevail over any former designation. The rights of the last designated severance beneficiary shall be governed by Section 45-37A-51.235. (b) If a firefighter or police officer has executed an instrument providing for the board of managers of the supplemental pension system established by Subpart 1 to receive return of contributions made by him or her in the event of his or her death, then the right of the board of managers to receive the return of the contributions shall prevail over the claim of the severance beneficiary, or spouse, or children, or father, or mother, or sisters, or brothers, or personal representative of such deceased firefighter or police officer. (Act 2006-339, p. 851, Art. VI, §18.)
AL Code § 45-37A-51.238 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37A - Jefferson County Municipalities.|Article 5 - Birmingham.|Part 2 - Employees.|Part 2 - Retirement and Relief System.|Division 6 - Benefits.|Section 45-37A-51.238 - Determination of Right to Benefits.

Section 45-37A-51.238Determination of right to benefits. The determination of the rights of a retiree to benefits or rights of survivors or named beneficiaries to death or other benefits under this system shall be determined on the basis of the law governing the system which is in effect on the date of retirement of the retiree or death of the participant as the case may be and the right of any beneficiaries or contingent payees as herein provided shall be determined on the basis of the law governing this system which is in effect on the date of the death of the retiree or participant which gave rise to the rights of the beneficiary or contingent payee. (Act 2006-339, p. 851, Art. VI, §20.)
AL Code § 45-37A-51.239 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37A - Jefferson County Municipalities.|Article 5 - Birmingham.|Part 2 - Employees.|Part 2 - Retirement and Relief System.|Division 6 - Benefits.|Section 45-37A-51.239 - Payment of Benefits to Minor Children.

Section 45-37A-51.239Payment of benefits to minor children. In the event that benefits become payable hereunder to minor children, payments shall be made to the legal guardian of the minor children or, in the absence of a legal guardian, to the person who has custody of the children. The benefit shall be payable to the use and benefit of the children. (Act 2006-339, p. 851, Art. VI, §21.)
AL Code § 45-37A-51.240 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37A - Jefferson County Municipalities.|Article 5 - Birmingham.|Part 2 - Employees.|Part 2 - Retirement and Relief System.|Division 6 - Benefits.|Section 45-37A-51.240 - Law Applicable to Measurement of Benefits.

Section 45-37A-51.240Law applicable to measurement of benefits. The rights of any person heretofore or hereafter retired shall continue to be measured and governed by the terms of the system in effect at the time of such retirement and should such person die during continuance of such retirement the right of the spouse, child, or children of such deceased retired person and the rights of the spouse, child, or children of any other deceased person or participant shall be measured and governed by the terms of the system in effect at the time of the death of such deceased person or participant. (Act 2006-339, p. 851, Art. VI, §22.)
AL Code § 45-37A-51.241 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37A - Jefferson County Municipalities.|Article 5 - Birmingham.|Part 2 - Employees.|Part 2 - Retirement and Relief System.|Division 6 - Benefits.|Section 45-37A-51.241 - Board of Health Retired Employees.

Section 45-37A-51.241Board of health retired employees. (a) Employees of the board of health, upon termination of such employment after 10 years of actual service to the board of health, shall have the option to leave in the system fund all contributions made by such terminated employee and receive a monthly retirement benefit beginning at age 60, in the amount equal to two percent of such employee's monthly final average salary multiplied by his or her years of credited service. The benefit shall continue throughout the life of the retiree. A survivor’s benefit calculated as described in Section 45-37A-51.228 shall be provided to survivors or retirees under this provision if such retired employee has reached age 60 years, however the survivor's benefit rate shall be 60 percent of the retiree's benefit or as determined by the board of managers. In the event that a terminated employee dies, prior to receiving a benefit hereunder, or elects at any time to withdraw the contribution to the system fund, then such contribution shall be paid to the employee or his or her designee without interest and the terminated employee, and those claiming under him or her, shall have no further rights in the fund. (b) The actuary who prepares the annual analysis of the system shall determine the annual cost of this provision, based upon such assumptions as the actuary shall find are reasonable, and certify the cost to the city and to the board of health. (c) This provision shall become effective following the date of adoption hereof if the board of health shall have irrevocably committed to pay the vesting benefit contained herein. Such payments may be from funds of the board of health or from employee salary deductions as the board of health may determine. (Act 2006-339, p. 851, Art. VI, §23.)
AL Code § 45-37A-51.242 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37A - Jefferson County Municipalities.|Article 5 - Birmingham.|Part 2 - Employees.|Part 2 - Retirement and Relief System.|Division 6 - Benefits.|Section 45-37A-51.242 - Cost of Living Increases; Future Benefits

Section 45-37A-51.242Cost of living increases; future benefits (a) Upon approval of the governing body of the municipality primarily served by the system and upon approval of the board of managers, an increase in the amount of benefits, including improvements in the terms of benefits: (1) for future retirees, benefits or improvements such as earlier vesting, decreased retirement age, increase in multiplier used in calculating monthly benefit, or other like improvements may be granted; and (2) for current retirees cost of living increases may be granted, subject to the requirements of the United States Internal Revenue Code and regulations therewith. Such increases shall apply to participants or retirees of the board of health. (b) Prior to approving an increase in the above described benefits, the board shall obtain the actuarial evaluation of the fund. Such evaluation shall project the actuarial cost of benefits for the succeeding plan year and shall combine therewith the applicable payment required under the current and any future plan for amortizing unfunded accrued liability. This total amount shall be deducted from the total of participant’s and city contributions. The remaining balance shall become the total available for benefit increases. Upon approval of the board and the municipal governing body, this amount may be used to pay the cost, as determined by the board’s actuary, of benefit increases, improved vesting provisions, cost of living increases for past retirees, a reserve, and other benefits which may be adopted. Such benefit increases may be discontinued or reduced in the event participant and city contributions are not sufficient to pay all cost thereof determined by the actuary. Such increases shall apply to participants or retirees of the board of health. (Act 2006-339, p. 851, Art. VI, §24.)
AL Code § 45-37A-51.244 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37A - Jefferson County Municipalities.|Article 5 - Birmingham.|Part 2 - Employees.|Part 2 - Retirement and Relief System.|Division 6 - Benefits.|Section 45-37A-51.244 - Early Retirement Benefit.

Section 45-37A-51.244Early retirement benefit. (a) Participants in the city and other participating employing entities, except the board of health, having attained age 55 or older and completed 25 or more years of credited service, shall be entitled, upon voluntary retirement, to a monthly retirement benefit equal to 1.85 percent of the monthly final average salary of the participant multiplied by the participant's years of credited service. Subject to Section 45-37A-51.237, the amount of any retirement benefit provided pursuant to this section shall continue to accrue throughout the life of the retiree. Survivors of participants retiring shall receive all survivors' benefits available to normal retirees who are eligible for benefits under Section 45-37A-51.220. (b) Notwithstanding anything to the contrary contained in this section, for all participants who first become participants on or after July 1, 2021, participants in the city and other participating constructive subsidiaries, except the board of health, having attained age 55 or older and completed 25 or more years of credited service, shall be entitled, upon voluntary retirement, to a monthly retirement benefit equal to 1.45 percent of the monthly final average salary of the participant multiplied by the participant's years of credited service. Subject to Section 45-37A-51.237, the amount of any retirement benefit provided pursuant to this section shall continue to accrue throughout the life of the retiree. Survivors of participants retiring shall receive all survivor's benefits available to normal retirees who are eligible for benefits under Section 45-37A-51.220 as provided under Section 45-37A-51.228. (Act 2006-339, p. 851, Art. VI, §26; Act 2021-245, §1.)
AL Code § 45-37A-51.246 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37A - Jefferson County Municipalities.|Article 5 - Birmingham.|Part 2 - Employees.|Part 2 - Retirement and Relief System.|Division 6 - Benefits.|Section 45-37A-51.246 - Board of Health Department Retirees' Supplemental Benefit.

Section 45-37A-51.246Board of health department retirees' supplemental benefit. (a) Effective July 1, 2006, in addition to the benefits described herein for normal retirement, ordinary disability, and extraordinary disability, every participant retired from the health department who has retired under the pension system herein, immediately following having been in the board of health service, or who did not otherwise become eligible for a benefit calculated at 2.5 percent per year after July 1, 2006, any such retiree of the board of health shall receive an increase in the amount of seventy-five dollars ($75) per month; and any survivor of such retiree or participant shall receive an increased monthly benefit based upon the applicable percentage rate of benefit to which the survivor was otherwise entitled determined as of the date of death of such retiree or participant. (b) No benefit shall be granted under this section until an actuarial determination has been made that there are sufficient funds within the system to fund the benefits. At any time the benefit increased may be discontinued or reduced in the event board of health participant contributions are not sufficient to pay all costs of the system. These increases may be changed or adjusted in the event revised by the employee pension benefit program. The increase herein provided may be changed if necessary or desirable to meet current or future state or federal laws or regulations. The board of managers shall approve the increase before it becomes effective. (Act 2006-339, p. 851, Art. VI, §28.)
AL Code § 45-37A-51.247 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37A - Jefferson County Municipalities.|Article 5 - Birmingham.|Part 2 - Employees.|Part 2 - Retirement and Relief System.|Division 6 - Benefits.|Section 45-37A-51.247 - Required Minimum Distributions.

Section 45-37A-51.247Required minimum distributions. (a) Notwithstanding any provision in this subpart to the contrary, the distribution of a participant's benefits shall be made in accordance with the following requirements and shall otherwise comply with § 401(a)(9), Internal Revenue Code, and the regulations thereunder, including Regulation 1.401(a)(9)(2), which is incorporated herein by reference: (1) A participant's benefits shall be distributed or shall begin to be distributed not later than April 1st of the calendar year following the later of the calendar year in which the participant attains age 70 1/2 or the calendar year in which the participant retires. Such distributions shall be equal to or greater than any required distribution. Alternatively, if the distribution is to be in the form of a joint and survivor annuity or single life annuity, then distributions shall begin no later than the applicable April 1st as determined under the preceding sentence and shall be made over the life of the participant, or the lives of the participant and the participant's designated beneficiary, in accordance with regulations. (2) Distributions to a participant and the participant's beneficiaries shall only be made in accordance with the incidental death benefit requirements of § 401(a)(9)(G), Internal Revenue Code, and the regulations thereunder. (b) For purposes of this section, the life expectancy of a participant and a participant's spouse, other than in the case of a life annuity, at the election of the participant or the participant's spouse, may be redetermined in accordance with regulations. The election, once made, shall be irrevocable. If no election is made by the time distributions shall commence, then the life expectancy of the participant and the participant’s spouse shall not be subject to recalculation. Life expectancy and joint and last survivor expectancy shall be computed using the return multiples in Tables V and VI of Regulation 1.72 (Act 2011-585, p. 1289, §5.)
AL Code § 45-37A-51.249 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37A - Jefferson County Municipalities.|Article 5 - Birmingham.|Part 2 - Employees.|Part 2 - Retirement and Relief System.|Division 6 - Benefits.|Section 45-37A-51.249 - Heroes Earnings Assistance and Relief Tax Act of 2008 Provisions.

Section 45-37A-51.249Heroes Earnings Assistance and Relief Tax Act of 2008 provisions. In the case of a death or disability occurring on or after January 1, 2007, if a participant dies while performing qualified military service, as defined in § 414(u), Internal Revenue Code, the survivors of the employee are entitled to any additional benefits, other than benefit accruals relating to the period of qualified military service, provided under the plan as if the participant had resumed and then terminated employment on account of death. (Act 2011-585, p. 1289, §7.)
AL Code § 45-37A-51.250 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37A - Jefferson County Municipalities.|Article 5 - Birmingham.|Part 2 - Employees.|Part 2 - Retirement and Relief System.|Division 6 - Benefits.|Section 45-37A-51.250 - Pension Funding Equity Act of 2004.

Section 45-37A-51.250Pension Funding Equity Act of 2004. Solely for purposes of calculating DROP benefits and for converting lump sum amounts for compliance with § 415, Internal Revenue Code, if the system provides a benefit in a form that is subject to the minimum present value requirements of § 417(e)(3), Internal Revenue Code, in a fiscal year beginning in 2004 or 2005, the actuarially equivalent straight life annuity that is used for demonstrating compliance with § 415, Internal Revenue Code, shall be the greater of: (1) The straight life annuity determined using the plan rate and plan mortality table and (2) the straight life annuity determined using 5.5 percent and the applicable mortality table. A benefit is subject to the minimum present value requirements of § 417(e)(3), Internal Revenue Code, if it is any benefit other than a nondecreasing annuity payable for a period of not less than the life of the participant, or, in the case of a qualified preretirement survivor annuity, the life of the surviving spouse, or such other benefit described in this subpart. (Act 2011-585, p. 1289, §8.)
AL Code § 45-37A-51.260 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37A - Jefferson County Municipalities.|Article 5 - Birmingham.|Part 2 - Employees.|Part 2 - Retirement and Relief System.|Division 7 - Participant Loans.|Section 45-37A-51.260 - Loans to Participants.

Section 45-37A-51.260Loans to participants. The board shall have the right to lend to any employee member from the fund such an amount of money as will not cause the aggregate of indebtedness of the employee member to the fund immediately after such loan to exceed 50 percent of the amount of contribution returnable to him or her or to those claiming under him or her, were he or she to become separated from the service immediately after such loan. Interest on such loan shall be charged at the rate of six to seven percent per annum as determined by the board annually. (Act 2006-339, p. 851, Art. VII, §1.)
AL Code § 45-37A-51.261 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37A - Jefferson County Municipalities.|Article 5 - Birmingham.|Part 2 - Employees.|Part 2 - Retirement and Relief System.|Division 7 - Participant Loans.|Section 45-37A-51.261 - Repayment of Loan.

Section 45-37A-51.261Repayment of loan. Any loan made to a participant from the fund pursuant to Section 45-37A-51.260 shall be repayable in either monthly or quarterly installments over a period not to exceed 36 months from the date of issuance of such loan as the board in its discretion may require and at an interest rate of six to seven percent per annum as determined by the board, annually. (Act 2006-339, p. 851, Art. VII, §2.)
AL Code § 45-37A-51.262 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37A - Jefferson County Municipalities.|Article 5 - Birmingham.|Part 2 - Employees.|Part 2 - Retirement and Relief System.|Division 7 - Participant Loans.|Section 45-37A-51.262 - Life Insurance; Security.

Section 45-37A-51.262Life insurance; security. (a) Should a participant obtaining a loan terminate employment for any reason, the participant shall be required to post security or collateral to allow for payments on the loan to continue subsequent to retirement or repay the loan balance within 60 days after termination, or the participant's retirement benefit under Division 6 shall be affected. The entire pension loan, including interest thereon, shall be paid in full prior to receiving any pension benefits funds or return of contributions. Provided however, if the participant is due to collect a retirement benefit beginning immediately upon termination, the posting of insurance and/or security shall allow the payments to be deducted from the participant's pension check. Such security may include a policy of insurance on his or her life, all premiums payable by the participant, providing for the insurance company to repay the unpaid balance of the loan in the event of his or her death or such other security as the treasurer of the fund may require. In no event may the participant be required to maintain an amount of life insurance exceeding the unpaid balance of the loan attributable to the participant applying therefor. (b) Should the participant fail to repay his or her loan in full or as otherwise set forth in section (b) the participant shall not be permitted to draw a pension benefit calculated in Division 6, but may only receive a return of contributions, less any unpaid pension loan balance. (Act 2006-339, p. 851, Art. VII, §3.)
AL Code § 45-37A-51.280 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37A - Jefferson County Municipalities.|Article 5 - Birmingham.|Part 2 - Employees.|Part 2 - Retirement and Relief System.|Division 8 - Miscellaneous.|Section 45-37A-51.280 - Liabilities of Employee Members to Fund.

Section 45-37A-51.280Liabilities of employee members to fund. Any debt or liability of a participant to the fund or to the city shall be offset against, recouped from, and deducted from, any amount due from the fund to the employee member or those claiming under him or her either as return of contributions or as disability or retirement payments or death benefits, and only the balance, if any, shall be payable by the fund. (Act 2006-339, p. 851, Art. VIII, §1.)
AL Code § 45-37A-51.281 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37A - Jefferson County Municipalities.|Article 5 - Birmingham.|Part 2 - Employees.|Part 2 - Retirement and Relief System.|Division 8 - Miscellaneous.|Section 45-37A-51.281 - False Representations.

Section 45-37A-51.281False representations. It shall be a misdemeanor, and punishable as such, for any participant or beneficiary to knowingly make any false representation to the board or to the secretary of the board or to the city director of finance or the custodian or to any investigator or agent of the board with respect to any matter pertaining to the administration of the system. (Act 2006-339, p. 851, Art. VIII, §2.)