reglab/housing_qa huggingface dataset:
AL Code § 45-37-123.109 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37 - Jefferson County.|Article 12 - Employees.|Part 4 - Pension System.|Division 5 - Benefits.|Section 45-37-123.109 - Participant Distribution Notice.

Section 45-37-123.109Participant distribution notice. (a) The pension board shall during the 30 to 180 day period before making an eligible rollover distribution, provide a written explanation to the recipient: (1) Of the provisions under which the recipient may have the distribution directly transferred to an eligible retirement plan and that the automatic distribution by direct transfer applies to certain distributions in accordance with § 401(a)(31)(B), Internal Revenue Code; (2) Of the provision which requires the withholding of tax on the distribution if it is not directly transferred to an eligible retirement plan; (3) Of the provisions under which the distribution shall not be subject to tax if transferred to an eligible retirement plan within 60 days after the date on which the recipient received the distribution; (4) If applicable, of the provisions of §§ 402(d) and 402(e), Internal Revenue Code; (5) Of the provisions under which distributions from the eligible retirement plan receiving the distribution may be subject to restrictions and tax consequences which are different from those applicable to distributions from the plan making such distribution; and (6) A description of the consequences of failing to defer receipt of a distribution. (b) For purposes of this subsection, the terms eligible rollover distribution and eligible retirement plan shall have the following meanings: The term eligible rollover distribution has the same meaning as when used in § 402(c), § 403(a)(4), § 403(b)(8)(A), or § 457(e)(16)(A), Internal Revenue Code. Such term shall include any distribution to a designated beneficiary which would be treated as an eligible rollover distribution by reason of § 402(c)(11), Internal Revenue Code or § 403(a)(4)(B), § 403(b)(8)(B), or § 457(e)(16)(B), Internal Revenue Code if the requirements of § 402(c)(11), Internal Revenue Code, were satisfied. (2) The term eligible retirement plan has the meaning given such term by § 402(c)(8)(B), Internal Revenue Code. (Act 2013-415, p. 1586, §2:5.10.)
AL Code § 45-37-123.133 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37 - Jefferson County.|Article 12 - Employees.|Part 4 - Pension System.|Division 6 - Irc Section 415 Limitations.|Section 45-37-123.133 - Annual Benefit Not in Excess of $10,000.

Section 45-37-123.133Annual benefit not in excess of $10,000. (a) The plan may pay an annual benefit to any member in excess of the member’s maximum annual benefit if the annual benefit derived from employer contributions under the plan and all other defined benefit plans maintained by the county does not in the aggregate exceed ten thousand dollars ($10,000) for the limitation year or for any prior limitation year and the county has not at any time maintained a defined contribution plan, a welfare benefit fund under which amounts attributable to postretirement medical benefits are allocated to separate accounts of key employees, as defined in § 419(A)(d)(3), Internal Revenue Code, or an individual medical account in which the member participated. For purposes of this section, if the plan provides for voluntary or mandatory employee contributions, such contributions shall not be considered a separate defined contribution plan maintained by the county. (b) However, if a member has fewer than 10 years of service with the county, then the ten thousand dollars ($10,000) threshold of the subsection (a) shall be multiplied by a fraction, the numerator of which is the number of years, or part thereof, of service with the county and the denominator of which is 10. In no event shall such fraction be less than one-tenth. (Act 2013-415, p. 1586, §2:6.4.)
AL Code § 45-37-123.135 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37 - Jefferson County.|Article 12 - Employees.|Part 4 - Pension System.|Division 6 - Irc Section 415 Limitations.|Section 45-37-123.135 - Annual Benefit Attributable to Mandatory Employee Contributions.

Section 45-37-123.135Annual benefit attributable to mandatory employee contributions. (a) Effective for limitation years beginning on and after December 31, 2001, in the case of mandatory employee contributions as defined in § 411(c)(2)(C), Internal Revenue Code, and Treasury Regulation § 1.411(c)-1(c)(4), or contributions that would be mandatory employee contributions if § 411, Internal Revenue Code, applied to the plan, the annual benefit attributable to such mandatory employee contributions is determined by applying the factors applicable to mandatory employee contributions as described in § 411(c)(2)(B) and (C), Internal Revenue Code, and regulations promulgated under § 411, Internal Revenue Code, to those contributions to determine the amount of a straight life annuity commencing at the annuity starting date, regardless of whether the requirements of § 411 and § 417, Internal Revenue Code, apply. (b) For purposes of applying such factors to the plan, the applicable effective date of § 411(a)(2), Internal Revenue Code, which is used under Treasury Regulation § 1.411(c)-1(c)(3) to determine the beginning date from which statutorily specified interest shall be credited to mandatory employee contributions, shall be determined as if § 411, Internal Revenue Code, applied to the plan, and in determining the annual benefit that is actuarially equivalent to these accumulated contributions, the plan shall determine the interest rate that would have been required under § 417(e)(3), Internal Revenue Code, as if § 417, Internal Revenue Code, applied to the plan. (Act 2013-415, p. 1586, §2:6.6.)
AL Code § 45-37-123.136 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37 - Jefferson County.|Article 12 - Employees.|Part 4 - Pension System.|Division 6 - Irc Section 415 Limitations.|Section 45-37-123.136 - Qualified Section 415(m) Plan.

Section 45-37-123.136Qualified Section 415(m) plan. In order to yield the maximum benefit specified under this part, without regard to the § 415, Internal Revenue Code, limitations, a qualified plan under § 415(m), Internal Revenue Code, shall be established by the pension board in order to provide any additional benefit needed to, in the aggregate, yield such maximum benefit. Any § 415(m), Internal Revenue Code, plan established by the commission or pension board prior to the effective date of this part is hereby ratified, validated, and confirmed. The pension board shall be authorized to establish, modify, or replace any § 415(m), Internal Revenue Code, plan, or other plan as may hereinafter be authorized by federal law, in order to provide any additional benefit needed to, in the aggregate, yield such maximum benefit. (Act 2013-415, p. 1586, §2:6.7.)
AL Code § 45-37-123.150 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37 - Jefferson County.|Article 12 - Employees.|Part 4 - Pension System.|Division 7 - Amendments and Benefit Enhancements.|Section 45-37-123.150 - Amendments.

Section 45-37-123.150Amendments. (a) The pension board shall have the right at any time to amend the plan, subject to the limitations of this section. Any amendment shall be consistent with the act, any other legislation relating to the system, or consistent with other authority granted to the pension board. Additionally, in the event that the Legislature amends the act or makes other statutory changes that impact the terms of the plan, the pension board shall cause the plan to be amended as necessary to reflect such legislation. The pension board, and each of its individual members, when acting in its or their official capacity, shall be immune from civil liability against the claims of any individual, member, or other entity of any nature whatsoever arising out of the pension board's or its members' administration of the plan or related to its decisions or actions, which decisions or actions were made in good faith, without malice, and predicated upon information that was then available to the pension board. (b) As determined by the pension board or by legislative act, any change in the pension rate may apply to all pensions payable under the plan, including pensions granted prior to the effective date of the change in the pension rate. This subsection shall apply whether such change results in the pension benefit being increased or decreased. Accordingly, any increase or decrease in the pension rate may be applicable not only to persons who have not yet begun to receive their pension benefits, but also to persons who have begun receiving their pensions benefits. A change in the pension rate means any modification to the definition of basic average salary or other change to the formula for determining the amount of a pension benefit. (c) Any amendment which affects the rights, duties, or responsibilities of the trustee may only be made with the trustee’s written consent. Any such amendment shall become effective as provided therein upon its execution. The trustee shall not be required to execute any such amendment unless the amendment affects the duties of the trustee hereunder. (d) Except as otherwise specifically provided for herein, no amendment to the plan shall be effective if it authorizes or permits any part of the trust fund, other than such part as is required to pay taxes and administration expenses, to be used for or diverted to any purpose other than for the exclusive benefit of the members or their beneficiaries or estates. (Act 2013-415, p. 1586, §2:7.1.)
AL Code § 45-37-123.151 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37 - Jefferson County.|Article 12 - Employees.|Part 4 - Pension System.|Division 7 - Amendments and Benefit Enhancements.|Section 45-37-123.151 - Benefit Enhancements.

Section 45-37-123.151Benefit enhancements. (a) Specifically, but not in limitation of the pension board's authority to amend the plan as set forth in Section 45-37-123.150, the pension board may amend the plan to increase or enhance member benefits by cost-of-living increase, lump sum payment, or in any other form or manner as the pension board may prescribe, provided that such benefit increases or enhancements have been: (1) Certified in a written opinion by a competent actuary that the trust fund and the anticipated receipts and liabilities are sufficient to pay for the increase or enhancement; and (2) Set forth in written rules and regulations adopted by the pension board. (b) In no event shall a member be entitled to any benefit increase or enhancement, including any cost-of-living increase. (Act 2013-415, p. 1586, §2:7.2; Act 2019-243, §1.)
AL Code § 45-37-123.170 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37 - Jefferson County.|Article 12 - Employees.|Part 4 - Pension System.|Division 8 - Plan Termination.|Section 45-37-123.170 - Termination.

Section 45-37-123.170Termination.  In the event that the Legislature takes appropriate action to terminate the plan, or in the event of a partial termination of the plan, all amounts shall be allocated in accordance with the provisions hereof and the accrued benefit, to the extent funded as of such date, of each affected member shall become fully vested and shall not thereafter be subject to forfeiture. However, members who were not fully vested at the time they received a complete distribution of their vested benefits prior to the date of termination, shall not become entitled to any additional vested benefits on account of plan termination. The preceding sentence does not apply to members affected by a partial termination by operation of law. Upon full termination of the plan, the county shall direct the distribution of the assets in the trust fund to the members. In such case, the trustee shall distribute the assets to the remaining members in the plan and to retired members in cash or through the purchase of irrevocable deferred commitments from an insurer, subject to provision for expenses of administration or liquidation. Such distributions shall be allocated in such order as set forth by the Legislature, or by the pension board to the extent the pension board receives such authorization, to the extent of the sufficiency of such assets, basing such allocation on the accrued benefit for each such member at the date of termination of the plan. (Act 2013-415, p. 1586, §2:8.1.)
AL Code § 45-37-123.190 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37 - Jefferson County.|Article 12 - Employees.|Part 4 - Pension System.|Division 9 - Miscellaneous.|Section 45-37-123.190 - Merger, Consolidation, or Transfer of Assets.

Section 45-37-123.190Merger, consolidation, or transfer of assets. (a) This plan may be merged or consolidated with any other qualified plan or its assets or liabilities transferred to any other qualified plan as determined by the Legislature or the county. (b) A member, with the approval of the pension board, may elect to transfer, in cash, amounts from his or her account under a § 457(b), Internal Revenue Code, plan in accordance with such rules and regulations as the pension board may establish from time to time. Unless otherwise determined by the pension board, any such amounts transferred from a § 457(b), Internal Revenue Code plan shall be treated as employee contributions for purposes of the plan. (Act 2013-415, p. 1586, §2:9.1.)
AL Code § 45-37-123.191 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37 - Jefferson County.|Article 12 - Employees.|Part 4 - Pension System.|Division 9 - Miscellaneous.|Section 45-37-123.191 - Member's Rights.

Section 45-37-123.191Member's rights. The plan shall not be deemed to constitute a contract between the county and any member or to be a consideration or an inducement for the employment of any member or employee. Nothing contained in the plan shall be deemed to give any member or employee the right to be retained in the service of the county or to interfere with the right of the county to discharge any member or employee at any time regardless of the effect which such discharge shall have upon the employee as a member of this plan. No provisions herein shall be construed to bestow upon any member or any other person any vested right to benefits, return of employee contributions, or any other valuable interest hereunder. No implied contract for benefits shall be held to arise hereunder, either before or after retirement. (Act 2013-415, p. 1586, §2:9.2.)
AL Code § 45-37-123.192 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37 - Jefferson County.|Article 12 - Employees.|Part 4 - Pension System.|Division 9 - Miscellaneous.|Section 45-37-123.192 - Construction of Plan.

Section 45-37-123.192Construction of plan. The plan shall be construed and enforced according to the Internal Revenue Code, the act, and the laws of this state, other than its laws respecting choice of law. In the event of any discrepancy between the terms of the plan or the act and those of applicable federal law, federal law shall apply. (Act 2013-415, p. 1586, §2:9.3.)
AL Code § 45-37-123.193 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37 - Jefferson County.|Article 12 - Employees.|Part 4 - Pension System.|Division 9 - Miscellaneous.|Section 45-37-123.193 - Gender and Number.

Section 45-37-123.193Gender and number. Wherever any words are used herein in the masculine, feminine, or neuter gender, they shall be construed as though they were also used in another gender in all cases where they would so apply, 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. (Act 2013-415, p. 1586, §2:9.4.)
AL Code § 45-37-123.195 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37 - Jefferson County.|Article 12 - Employees.|Part 4 - Pension System.|Division 9 - Miscellaneous.|Section 45-37-123.195 - Receipt and Release for Payments.

Section 45-37-123.195Receipt and release for payments. Any payment to any member, the member's legal representative, beneficiary, or to any guardian or committee appointed for such member or beneficiary in accordance with the plan, to the extent thereof, shall be in full satisfaction of all claims hereunder against the trustee, the county, and the pension board each of whom may require such member, legal representative, beneficiary, guardian, or committee, as a condition precedent to such payment, to execute a receipt and release thereof or an indemnification agreement or both in such form as shall be determined by the pension board. (Act 2013-415, p. 1586, §2:9.6; Act 2019-243, §1.)
AL Code § 45-37-123.196 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37 - Jefferson County.|Article 12 - Employees.|Part 4 - Pension System.|Division 9 - Miscellaneous.|Section 45-37-123.196 - Action by the County.

Section 45-37-123.196Action by the county. Whenever the county under the terms of the plan is permitted or required to do or perform any act or matter or thing, it shall be done and performed by a person duly authorized by its legally constituted authority. (Act 2013-415, p. 1586, §2:9.7.)
AL Code § 45-37-123.197 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37 - Jefferson County.|Article 12 - Employees.|Part 4 - Pension System.|Division 9 - Miscellaneous.|Section 45-37-123.197 - Headings and Severability.

Section 45-37-123.197Headings 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, or 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. (Act 2013-415, p. 1586, §2:9.8.)
AL Code § 45-37-123.198 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37 - Jefferson County.|Article 12 - Employees.|Part 4 - Pension System.|Division 9 - Miscellaneous.|Section 45-37-123.198 - Uniformity.

Section 45-37-123.198Uniformity. All provisions of this subpart shall be interpreted and applied in a uniform, nondiscriminatory manner. (Act 2013-415, p. 1586, §2:9.9.)
AL Code § 45-37-170 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37 - Jefferson County.|Article 17 - Health and Environment.|Part 1 - Environment.|Division 1 - Nuisances.|Section 45-37-170 - Accumulation of Litter, Debris, etc.; Unregistered Motor Vehicles.

Section 45-37-170Accumulation of litter, debris, etc.; unregistered motor vehicles. (a) This section shall be known as the Cope and Norris Act. (b) It shall be unlawful for the owner or other person in charge or control of a building, lot, or other premises of two acres or less within the unincorporated territory of Jefferson County to fail to keep the lot or premises of two acres or less clean and free from garbage, refuse, litter, junk, debris, salvaged materials, household furniture, trash, used motor vehicle tires, inoperable motor vehicles, kitchen and other household appliances, rags, paper, cardboard and other nondecorative matter including any materials within which water may accumulate or which may shelter or encourage the growth of insects or rodents, or materials which generate obnoxious odors, or which offend the esthetics of the community and thereby cause a substantial diminution in the value of other property nearby. This subsection shall not apply to a licensed business if such activity is a reasonably necessary incident in the operation of the business and is done in a manner which does not allow the accumulation of water within which mosquito larvae may live or encourage the growth of insects or rodents, or both. Each day such condition is maintained shall constitute a separate offense. (c) It shall be unlawful for any person to park, leave, or store upon any place or premises of two acres or less within the unincorporated territory of Jefferson County more than one motor vehicle which is not currently and validly registered and tagged as required by this code. This subsection shall not apply to a licensed business if such parking, leaving, or storing of such motor vehicle is a reasonably necessary incident in the operation of the business. Each day such condition is maintained shall constitute a separate offense. (d)(1) This section shall be enforced by the Jefferson County Commission. The Jefferson County Sheriff’s Department and the Jefferson County Health Department shall provide assistance as requested. (2) Anyone found in violation of this section, upon conviction, shall be deemed guilty of a misdemeanor and be fined one hundred dollars ($100) for each such violation. If anyone is fined three times for the same violation, then the enforcer of this section shall remedy the problem and the violator shall pay the actual cost of the remedy plus three hundred dollars ($300).  (Act 87-758, p. 1479, §§1-4.)
AL Code § 45-37-170.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37 - Jefferson County.|Article 17 - Health and Environment.|Part 1 - Environment.|Division 1 - Nuisances.|Section 45-37-170.01 - Abatement of Nuisances.

Section 45-37-170.01Abatement of nuisances. (a) Pursuant to Amendment 497 to the Constitution of Alabama of 1901, now appearing as Official Recompilation of the Constitution of Alabama of 1901, Local Amendments, Jefferson County, § 10 the Jefferson County Commission is hereby authorized to enact ordinances to do all of the following: (1) Prohibit the overgrowth of weeds and the storage and accumulation of junk, inoperable motor vehicles, and other litter. (2) Implement, administer, and enforce the prohibition. (3) Assess criminal penalties for violations thereof.  (Act 89-527, p. 1077, §1.)
AL Code § 45-37-170.20 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37 - Jefferson County.|Article 17 - Health and Environment.|Part 1 - Environment.|Division 2 - Flood Control.|Section 45-37-170.20 - Definitions.

Section 45-37-170.20Definitions. The following words and phrases used in this subpart, in the absence of clear implication otherwise, shall be given the following respective interpretations: (1) AUTHORITY. The public corporation organized pursuant to this subpart. (2) BOARD. The board of directors of the authority. (3) COUNTY. Jefferson County. (4) DIRECTOR. A member of the board of directors of the authority. (5) MUNICIPALITY. An incorporated city or town of the state. (6) PROPERTY. Such term means and includes real and personal property and interests therein. (7) STATE. The State of Alabama. (Act 87-793, p. 1553, §1.)
AL Code § 45-37-170.21 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37 - Jefferson County.|Article 17 - Health and Environment.|Part 1 - Environment.|Division 2 - Flood Control.|Section 45-37-170.21 - Jefferson County Flood Control Authority

Section 45-37-170.21Jefferson County Flood Control Authority In the interest of flood control and prevention, there is hereby authorized, and shall be established as hereinafter provided, the Jefferson County Flood Control Authority. The authority shall be a public corporation with its principal office located in the City of Birmingham, governed by a board of directors selected and empowered as hereinafter provided. (Act 87-793, p. 1553, §2.)