HB343INTRODUCED
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HB343
XD8N5E7-1
By Representative Carns (N & P)
RFD: Jefferson County Legislation
First Read: 27-Feb-25
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5 XD8N5E7-1 02/25/2025 KMS (L)cr 2025-993
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First Read: 27-Feb-25
A BILL
TO BE ENTITLED
AN ACT
Relating to the General Retirement System for Employees
of Jefferson County; to amend Sections 45-37-123.01 and
45-37-123.50, Code of Alabama 1975, as last amended by Act
2024-260, 2024 Regular Session; to remove certain provisions
tying eligibility to participate in the plan to an eligible
employee's civil service classification with the Personnel
Board of Jefferson County; to provide that every eligible
employee other than part-time employees employed by the county
on and after October 1, 2025, shall be a mandatory member of
the system and make contributions thereto; to provide that
individuals elected or appointed to a full-time county office
created by the Legislature or otherwise provided for by the
Constitution of Alabama of 2022, and part-time employees of
the county shall remain optional members in the system on and
after October 1, 2025; and to make nonsubstantive, technical
revisions to update the existing code language to current
style.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. Sections 45-37-123.01 and 45-37-123.50, Code
of Alabama 1975, as last amended by Act 2024-260, 2024 Regular
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of Alabama 1975, as last amended by Act 2024-260, 2024 Regular
Session, are amended to read as follows:
"§45-37-123.01
For the purposes of this part, the following terms
shall have the following meanings:
(1) ACT. The act adding this part, to be called the
General Retirement System for Employees of Jefferson County
Act.
(2) ACTIVE MEMBER. An individual who currently is
employed by the county or other entities set forth in
subdivision (20) and is making employee contributions to the
system pursuant to Section 45-37-123.82.
(3) ACTUARIAL EQUIVALENT. Effective July 30, 1984, or
such other dates as set forth in Exhibit A to the plan
document, which is maintained in the office of the pension
board, a form of benefit differing in time, period, or manner
of payment from a specific benefit provided under the plan but
having the same value when computed using the mortality
tables, the interest rate, and any other assumptions last
adopted by the pension board, which assumptions shall clearly
preclude any discretion in the determination of the amount of
a member's benefit.
(4) ACTUARIAL GAIN. As defined in Section
45-37-123.106(f)(1).
(5) ANNUITY STARTING DATE. As used in Subpart 6 and in
Section 45-37-123.106, means, with respect to any member, the
first day of the first period for which an amount is paid as
an annuity, or, in the case of a benefit not payable in the
form of an annuity, the first day on which all events have
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form of an annuity, the first day on which all events have
occurred which entitles the member to such benefit.
(6) BASIC AVERAGE SALARY. Generally means, effective as
of February 1, 2010, the monthly compensation of a member
averaged over the period of 36 consecutive months of paid
membership time during which such member's average monthly
compensation was higher than any other period of 36
consecutive months of paid membership time. For example, if a
member terminated employment on June 20, 2010, and his or her
highest consecutive 36-month period ends on the member's date
of termination of employment, then the measuring period for
determining basic average salary would be from June 21, 2007,
through June 20, 2010. The following rules shall apply in
calculating basic average salary:
a. Daily Compensation Calculation. Subject to the
additional rules stated in this subdivision, the compensation
earned in each year, or portion of a year, during the 36-month
period shall be determined on a daily basis. The total of the
compensation earned in each applicable year, or portion
thereof, shall be added together and then divided by 36 to
arrive at the member's basic average salary. If the foregoing
process is not workable in some situations, then the pension
board shall approve a different method which is reasonable
given the terms of the act and the individual circumstances.
b. Use of Unpaid Membership Time. The compensation paid
to a member during unpaid membership time shall only be
considered in determining the member's basic average salary
for periods of employment prior to August 16, 1996.
c. Tacking of Nonconsecutive Paid Membership Time.
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c. Tacking of Nonconsecutive Paid Membership Time.
Separate periods of paid membership time may be tacked and
considered as consecutive if the member does not have any paid
membership time between the periods so tacked. For example, if
the member did not have any paid membership time between two
periods of paid membership time due to a leave of absence, the
leave of absence would be ignored in calculating basic average
salary.
d. Post-termination. Notwithstanding any provisions of
this plan to the contrary, a member's final paycheck from the
county shall be counted in computing a member's basic average
salary, but only to the extent that such paycheck constitutes
compensation, and the highest consecutive 36-month period
otherwise would end on the date of the member's termination of
employment.
(7) BENEFICIARY. The individual, or entity, designated
as provided in Section 45-37-123.103(d) to receive the
benefits which are payable under the plan upon or after the
death of a member.
(8) BENEFIT ENHANCEMENT. An across the board increase
to a previously awarded benefit to which a member is entitled.
(9) COMMISSION. The Jefferson County Commission.
(10) COMPENSATION.
a. With respect to any member means:
1. The regular salary or hourly wages paid to a member,
based on his or her pay grade, as established by the Personnel
Board of Jefferson County, or other appropriate authority, for
a calendar year ending with or within the applicable plan year
including any employee contributions pursuant to Section
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including any employee contributions pursuant to Section
45-37-123.82(a);
2. Plus any accumulated vacation time paid by the
county;
3. Plus Worker's Compensation benefits, only as
described in subdivision (65); and
4. Any differential wage payment, as defined in 26
U.S.C. § 3401(h)(2), generally relating to military pay.
b. Bonuses, overtime, longevity pay, paid accumulated
sick leave that is paid in the form of a lump sum, uniform
allowances, expense allowances, and any other nonregular forms
of compensation are excluded.
c. Compliance with 26 U.S.C. § 401(a)(17). Because the
transitional rule provided by Treasury Regulation §
1.401(a)(17)-1(d)(4) of the regulations issued under 26 U.S.C.
§ 401(a)(17) does not apply to the plan, compensation of each
member 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 any other
amount provided in the Internal Revenue Code. The amount shall
be adjusted for increases in the cost-of-living in accordance
with 26 U.S.C. § 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 the 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. For purposes of determining
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the short calendar year by 12. For purposes of determining
benefit accruals in a plan year beginning after December 31,
2001, compensation for any prior calendar year shall be
limited to one hundred fifty thousand dollars ($150,000) for
any calendar year beginning in 1996, one hundred sixty
thousand dollars ($160,000) for any calendar year beginning in
1997, 1998, or 1999; and one hundred seventy thousand dollars
($170,000) for any calendar year beginning in 2000 or 2001.
(11) COUNTY. Jefferson County, Alabama, and any
successor which shall maintain this plan. However, references
herein to employment by the county also shall include
employment by other entities set forth in subdivision (20) and
by entities for which the county is acting as payroll agent or
where the county is being reimbursed by an entity for the
compensation of such entities' workers or where the entity has
appointing authority with respect to the workers. Accordingly,
such entities' workers shall be covered by the plan to the
extent allowed under the act and as determined by the pension
board in its administration of the plan.
(12) DEFERRED RETIREMENT BENEFIT. A benefit payable
pursuant to the terms of Section 45-37-123.100(c).
(13) DESIGNATED BENEFICIARY. The individual or entity
designated as provided in Section 45-37-123.103(d) to receive
a benefit payable under the plan upon or after the death of a
member or a beneficiary, as applicable.
(14) DISABILITY BENEFIT. A benefit payable pursuant to
the terms of Section 45-37-123.102.
(15) DISABLED MEMBER. A member who is currently
receiving a disability benefit from the system pursuant to
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receiving a disability benefit from the system pursuant to
Section 45-37-123.102.
(16) DISTRIBUTION CALENDAR YEAR. As defined in Section
45-37-123.106(f)(3).
(17) EARLY RETIREMENT BENEFIT. A benefit payable
pursuant to the terms of Section 45-37-123.100(b).
(18) EFFECTIVE DATE. May 23, 2013, except as otherwise
provided.
(19) ELIGIBLE COST-OF-LIVING INDEX. As defined in
Section 45-37-123.106(f)(4).
(20) ELIGIBLE EMPLOYEE.
a. The Except for those individuals occupying positions
listed in paragraph b., the following individuals affiliated
with Jefferson County, Alabama, or the State of Alabama are
eligible to participate in the plan :
1. Any individual employed by Jefferson County at a
wage or salary payable at regular intervals , whether or not
the individual is subject to the Personnel Board of Jefferson
County.
2. Any individual elected or appointed to a job or
position with or for Jefferson County, whose compensation was
is paid or shall be paid, in whole or in part, by Jefferson
County while occupying the job or position.
3. Any individual who occupies a county office in
Jefferson County that is created by an act of the Legislature
of the State of Alabama or is provided for by the Constitution
of Alabama of 2022, and the office requires full-time service.
The individual is an eligible county office employee.
4. Any individual employed by the General Retirement
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4. Any individual employed by the General Retirement
System for Employees of Jefferson County at a wage or salary
payable at regular intervals , whether or not the individual is
subject to the Personnel Board of Jefferson County .
5. Any individual employed by the Personnel Board of
Jefferson County at a wage or salary payable at regular
intervals, whether or not the individual is subject to the
Personnel Board of Jefferson County .
6. Any individual employed by an entity for which the
county is acting as payroll agent or for which the county has
agreed to be reimbursed by the entity for the compensation
paid to the individual , whether or not the individual is
subject to the Personnel Board of Jefferson County .
b. An eligible employee shall not include:
1. Any individual who is appointed or elected as a
member of any board or commission of Jefferson County,
provided that service on the board or commission does not
require full-time service or the members on the board or
commission receive no compensation for their service except
for meetings attended by them .;
2. Any individual whose employment is temporary so long
as his or her employment remains temporary. An individual's
employment shall be deemed to be temporary within the meaning
of this subparagraph if the employment is temporary as defined
by the Personnel Board of Jefferson County or any other
individual or entity responsible for classifying employment ,
or if the officers, board, commission, or agency employing the
individual certifies in writing to the pension board that the
employment is temporary .;
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employment is temporary .;
3. Any leased employee and any independent contractor .;
4. Any employee or appointee of a city or county board
of education or a library board;
5. Any employee of the State of Alabama;
6. The judge of any court;
7. Any employee of a city; or
8. Any employee of a public school district.
(21) EMPLOYEE. Any individual who is employed by the
county or elected or appointed to a job or position with or
for the county. An employee shall exclude any leased employee
and any independent contractor as the terms are defined by the
pension board or the Personnel Board of Jefferson County , or
any other individual or entity responsible for classifying
employment. See also subdivision (11), which covers situations
in which other entities may be the employer of eligible
employees.
(22) EMPLOYEE CONTRIBUTION. The amount a member is
required to contribute to the plan as a condition of
employment and participation in the plan pursuant to Section
45-37-123.82 and any amount required to be treated as an
employee contribution in accordance with Section
45-37-123.190(b), relating to transfers from 26 U.S.C. §
457(b), plans.
(23) EMPLOYER CONTRIBUTION. The amount the county is
required to contribute to the plan pursuant to Section
45-37-123.20(b) and Section 45-37-123.80(a).
(24) EXECUTIVE DIRECTOR. The individual designated by
the pension board to manage the employees and day-to-day
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the pension board to manage the employees and day-to-day
administration of the system. The individual shall not be
employed by the Jefferson County Commission or subject to the
Personnel Board of Jefferson County or any other individual or
entity responsible for classifying employment .
(25) FISCAL YEAR. The system's accounting year of 12
months commencing on October 1 of each year and ending the
following September 30.
(26) 415 COMPENSATION. With respect to any member means
the member's wages as defined in 26 U.S.C. § 3401(a) and all
other payments of compensation by the county, in the course of
the county's trade or business, for a calendar year ending
with or within the plan year for which the county is required
to furnish the member a written statement under 26 U.S.C. §§
6041(d), 6051(a)(3), and 6052. 415 compensation shall be
determined without regard to any rules under 26 U.S.C. §
3401(a) that limit the remuneration included in wages based on
the nature or location of the employment or the services
performed, such as the exception for agricultural labor in 26
U.S.C. § 3401(a)(2). Notwithstanding the above, the
determination of 415 compensation shall be made by including
any elective deferral, as defined in 26 U.S.C. § 402(g)(3),
and any amount which is contributed by the county at the
election of the member pursuant to a salary reduction
agreement and which is not includible in the gross income of
the member by reason of 26 U.S.C. §§ 125, 132(f)(4),
402(e)(3), 402(h)(1)(B), 403(b), or 457(b), and employee
contributions described in 26 U.S.C. § 414(h)(2), that are
treated as employer contributions. For this purpose, effective
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treated as employer contributions. For this purpose, effective
January 1, 1998, amounts not includible in gross income under
26 U.S.C. § 125 shall be deemed to include any amounts not
available to a member in cash in lieu of group health coverage
because the member is unable to certify that the member has
other health coverage, provided the county does not request or
collect information regarding the member's other health
coverage as part of the enrollment process for the health
plan.
a. Compensation Paid After Severance from Employment.
With respect to limitation years beginning on and after July
1, 2007, 415 compensation shall be adjusted for the following
types of compensation paid after a member's severance from
employment with the county, or any other entity that is
treated as the county pursuant to 26 U.S.C. § 414(b), (c),
(m), or (o).
1. The following amounts shall be included in 415
compensation to the extent these amounts are paid by the later
of two months after severance from employment or by the end of
the limitation year that includes the date of such severance
from employment:
(i) Regular pay. 415 compensation shall include regular
pay after severance from employment if:
A. The payment is regular compensation for services
during the member's regular working hours, or compensation for
services outside the member's regular working hours, such as
overtime or shift differential, commissions, bonuses, or other
similar payments; and
B. The payment would have been paid to the member prior
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B. The payment would have been paid to the member prior
to a severance from employment if the member had continued in
employment with the county.
(ii) Leave cashouts. 415 compensation shall include
leave cashouts if those amounts would have been included in
the definition of 415 compensation if they were paid prior to
the member's severance from employment, and the amounts are
payment for unused accrued bona fide sick, vacation, or other
leave, but only if the member would have been able to use the
leave if employment had continued.
(iii) Deferred compensation. 415 compensation shall
include deferred compensation if the compensation would have
been included in the definition of 415 compensation if it had
been paid prior to the member's severance from employment, and
the compensation is received pursuant to a nonqualified
unfunded deferred compensation plan, but only if the payment
would have been paid at the same time if the member had
continued in employment with the county and only to the extent
that the payment is includible in the member's gross income.
2. The following amounts shall not be included in 415
compensation:
(i) Salary continuation payments for military service
participants. 415 compensation does not include payments to an
individual who does not currently perform services for the
county by reason of qualified military service to the extent
those payments do not exceed the amounts the individual would
have received if the individual had continued to perform
services for the county rather than entering qualified
military service.
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military service.
(ii) Salary continuation payments for disabled
participants. 415 compensation does not include compensation
paid to a member who is permanently and totally disabled, as
defined in 26 U.S.C. § 22(e)(3).
b. Administrative Delay or the First Few Weeks Rule.
With respect to limitation years beginning on and after July
1, 2007, 415 compensation does not include amounts earned but
not paid during the limitation year solely because of the
timing of pay periods and pay dates.
c. Back Pay. With respect to limitation years beginning
on and after July 1, 2007, payments awarded by an
administrative agency or court or pursuant to a bona fide
agreement by the county to compensate a member for lost wages
are 415 compensation for the limitation year to which the back
pay relates, but only to the extent the payments represent
wages and compensation that would otherwise be included in 415
compensation.
(27) INVESTMENT MANAGER. An entity that has the power
to manage, acquire, or dispose of plan assets and acknowledges
fiduciary responsibility to the plan in writing. The entity
shall be an individual, firm, or corporation registered as an
investment adviser under the Investment Advisers Act of 1940,
15 U.S.C. §§ 80b-1 through 80b-21, a bank, or an insurance
company.
(28) INVOLUNTARY DEFERRED RETIREMENT BENEFIT. A benefit
payable pursuant to the terms of Section 45-37-123.100(c)(3).
(29) INTERNAL REVENUE CODE. The Internal Revenue Code
of 1986, Title 26 of the United State Code, as amended or
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of 1986, Title 26 of the United State Code, as amended or
replaced from time to time.
(30) JOINT SURVIVOR. The designated beneficiary of a
deceased member who shall become a member of the system upon
the deceased member's death and who is eligible to receive
payment of a preretirement joint survivorship pension benefit
pursuant to Section 45-37-123.103 or a postretirement joint
survivorship pension benefit pursuant to Section
45-37-123.101.
(31) JOINT SURVIVORSHIP PENSION. Either a preretirement
joint survivorship pension or a postretirement joint
survivorship pension.
(32) LIFE EXPECTANCY. As defined in Section
45-37-123.106(f)(5).
(33) MEDICAL ADVISOR. The pension board's medical
advisors or other appointed physicians or vocational
specialists.
(34) MEMBER. Any eligible employee who, depending on
the context as used throughout this plan, participates, or
participated, in the plan as either an active member, a
retired member, a disabled member, or the joint survivor of a
deceased member who is receiving payment of a preretirement
joint survivorship pension benefit pursuant to Section
45-37-123.103 or a postretirement joint survivorship pension
benefit pursuant to Section 45-37-123.101.
(35) MISSING BENEFICIARY. The designated beneficiary of
a member whose whereabouts are unknown to the system or who is
nonresponsive, or both.
(36) MISSING PARTICIPANT. A member of the system who
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(36) MISSING PARTICIPANT. A member of the system who
has separated from employment with the county without refund
of his or her employee contributions and whose whereabouts are
unknown to the system or who is nonresponsive, or both.
(37) NONSERVICE CONNECTED DISABILITY. A total
disability or partial disability while the member is employed
by the county that is not a service connected disability.
(38) NONVESTED. All members who are not vested.
(39) PAID MEMBERSHIP TIME. The time during which a
member made, or shall have made, employee contributions to the
system and other previous retirement systems, provided,
however, that if a member, for any reason, including
termination of employment, withdraws his or her employee
contributions, the period during which the employee
contributions are withdrawn shall be considered unpaid
membership time, unless it was previously converted to paid
membership time. Paid membership time also shall include a
member's absence due to qualified military service. Years of
paid membership time shall be calculated in accordance with
Section 45-37-123.84.
(40) PARTIAL DISABILITY. A permanent disability that is
less than a total disability determined in accordance with
Section 45-37-123.102(a)(3).
(41) PENSION BENEFIT. A superannuation retirement
benefit, early retirement benefit, or deferred retirement
benefit payable pursuant to Section 45-37-123.100 or a
preretirement or postretirement joint survivorship pension
payable pursuant to Section 45-37-123.103 or Section
45-37-123.101.
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45-37-123.101.
(42) PENSION BOARD. The administrator of the plan,
whose powers and duties of administration are more fully
described in Subpart 2.
(43) PERSONNEL BOARD OF JEFFERSON COUNTY. The personnel
system for employees of the county.
(44) PLAN or SYSTEM. The General Retirement System for
Employees of Jefferson County, which plan or system may sue or
be sued, and in such name all of its business shall be
transacted.
(45) PLAN YEAR. The plan's accounting year of 12 months
commencing on January 1 of each year and ending the following
December 31.
(46) POSTRETIREMENT JOINT SURVIVORSHIP PENSION. The
benefit described in Section 45-37-123.101.
(47) PRERETIREMENT JOINT SURVIVORSHIP PENSION. The
benefit described in Section 45-37-123.103.
(48) PREVIOUS RETIREMENT SYSTEMS. The retirement
systems established by Acts 1953, No. 551, 1953 Regular
Session (Acts 1953, p. 766), as amended, the Employees'
Retirement System of Jefferson County, and by Acts 1961, No.
843, 1961 Regular Session (Acts 1961, p. 1250), as amended,
the Employees General Retirement System of Jefferson County.
(49) QUALIFIED MILITARY SERVICE. Except as otherwise
subsequently provided under 26 U.S.C. § 414(u), the
performance of duty, on a voluntary or involuntary basis, in a
uniformed service under competent authority, and includes
active duty, active duty for training, initial active duty for
training, inactive duty training, full-time national guard
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training, inactive duty training, full-time national guard
duty, a period for which an individual is absent from a
position of employment for the purpose of an examination to
determine the fitness of the individual to perform any duty,
and a period for which an individual is absent from employment
for the purpose of performing funeral honors duty.
(50) REGULAR DEFERRED RETIREMENT BENEFIT. A benefit
payable pursuant to the terms of Section 45-37-123.100(c)(2).
(51) REGULATION. The income tax regulations as adopted
by the Secretary of the Treasury or a delegate of the
Secretary of the Treasury, as amended from time to time.
(52) REQUIRED BEGINNING DATE. As defined in Section
45-37-123.106(f)(6).
(53) RETIRED MEMBER. An individual who currently is
receiving a pension benefit from the system pursuant to
Section 45-37-123.100.
(54) SERVICE CONNECTED DISABILITY. A total disability
or partial disability, caused by an accident or injury arising
out of and in the course of a member's employment with the
county.
(55) SERVICE RECORD. An employee's record of service
upon which the pension board bases all of the member's benefit
calculations, including records of the county.
(56) SICK LEAVE RETIREMENT CONVERSION. A program
sponsored by the county or other entities set forth in
subdivision (20) wherein a member is paid for accumulated sick
leave time.
(57) SUPERANNUATION RETIREMENT BENEFIT. A benefit
payable pursuant to Section 45-37-123.100(a).
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payable pursuant to Section 45-37-123.100(a).
(58) SYSTEM or PLAN. The General Retirement System for
Employees of Jefferson County, which system or plan may sue or
be sued, and in such name all of its business shall be
transacted.
(59) SPOUSE. The legal wife or husband of a member as
determined in accordance with federal law.
(60) TOTAL DISABILITY. A permanent physical or mental
condition of a member resulting from bodily injury, disease,
or mental disorder which renders the member incapable of
continuing usual and customary employment with the county. The
disability of a member shall be determined by a licensed
medical advisor.
(61) TRUSTEE. The pension board or the individual or
entity appointed by the pension board and named as trustee
herein or in any separate trust forming a part of the plan,
and any successors.
(62) TRUST FUND. The tax-qualified trust in which
certain plan funds are held, disbursed, transferred, and
invested by the trustee at the pension board's, or its
designated investment manager's, discretion and in accordance
with this part, the Internal Revenue Code, and other
applicable laws and regulations.
(63) UNPAID MEMBERSHIP TIME.
a. Subject to paragraph d., all of the following:
1. Time during which a member was employed by the
county, but the member did not make employee contributions to
the system or other previous retirement systems, or both.
2. Time during which a member withdrew employee
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2. Time during which a member withdrew employee
contributions for any reason, including upon a termination of
employment, unless this period of time was later converted to
paid membership time.
3. Time during which an individual held an elective
office or was employed in a full-time job or position in the
service of any municipality, governmental agency, or
subdivision or held an elective office, provided that at the
time the individual served with the municipality, governmental
agency, or subdivision, it was subject to the Personnel Board
of Jefferson County.
b. Unpaid membership time shall not include any of the
following:
1. Service with a municipality, governmental agency, or
subdivision if the employee received a pension from the
municipality, governmental agency, or subdivision, on account
of such service or if such service was considered in the
calculation of the pension.
2. Any unpaid membership time that has been converted
to paid membership time.
3. Any service in a temporary job or position, as
determined by the pension board.
c. If the prior service with a municipality,
governmental agency, or subdivision was not an elective office
or in a classified position, the prior service shall not be
treated as unpaid membership time unless the employee
establishes to the satisfaction of the pension board that the
service was a full-time job.
d. Only with respect to employees entering the system
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d. Only with respect to employees entering the system
on or before August 16, 1996, years of unpaid membership time
are used in computing accrued benefits under the plan, as are
months of unpaid membership time. Months are converted into a
fraction of a year as set forth in Section 45-37-123.84.
Notwithstanding any provision of the plan to the contrary,
unpaid membership time shall not accrue after August 16, 1996,
and shall not apply to members who initially join the system,
or members who rejoin the system after having withdrawn, after
August 16, 1996.
(64) VESTED. The portion of a member's benefits under
the plan that have accrued pursuant to Section
45-37-123.100(c)(2)b. and are therefore nonforfeitable. A
member's benefit shall become vested and nonforfeitable upon
any of the following events:
a. The member's accrual of at least 10 years of paid
service; membership time.
b. Partial or full termination of the plan as set forth
in Section 45-37-123.170 ; or.
c. Meeting the eligibility conditions for entitlement
to a benefit under Subpart 5.
(65) WORKER'S COMPENSATION BENEFITS. Any benefit paid
to a member under any worker's compensation law of the State
of Alabama for any injury or disability suffered by the member
while working for the county on the job or position by reason
of which he or she is a member. Additionally, worker's
compensation benefits are included in compensation for
purposes of determining employee contributions pursuant to
Section 45-37-123.82. Worker's compensation benefits are
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Section 45-37-123.82. Worker's compensation benefits are
included in compensation for purposes of calculating a pension
benefit only if inclusion of the worker's compensation
benefits produces a higher benefit than exclusion of such
worker's compensation benefits."
"§45-37-123.50
Any eligible employee may become a member of the system
as described in this section. Notwithstanding the following,
any individual who was a member of the system prior to the
effective date of the amendment and restatement of the plan
shall continue to be a member of the system.
(1) MANDATORY MEMBERSHIP. Except On and after October
1, 2025, and except as otherwise provided in subdivision (2),
every eligible employee who occupies a full-time position
subject to the Personnel Board of Jefferson County shall
become a member of the system and shall make employee
contributions to the system in accordance with Section
45-37-123.82. If an employee subsequently occupies a position
not subject to the Personnel Board of Jefferson County, the
employee shall remain a mandatory and contributing member of
the system, except as otherwise provided herein.
(2) OPTIONAL MEMBERSHIP. The following eligible
employees may exercise On and after October 1, 2025, any
individual elected or appointed to a full-time county office
in Jefferson County that is created by an act of the
Legislature or pursuant to the Constitution of Alabama of
2022, and any part-time employee of the county shall have the
option to become a member of the system by filing with the
executive director an executed declaration stating that he or
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executive director an executed declaration stating that he or
she elects to become a member of the system, subject to all of
the rights and liabilities of members of the system. The
declaration shall be in such form and time as the pension
board may prescribe. Once the declaration is accepted by the
pension board or a representative of the pension board, the
eligible employee then shall become a member of the system and
shall begin to make employee contributions to the system in
accordance with Section 45-37-123.82. The election to become
or not become a member, once exercised, shall be irrevocable.
a. Eligible Employees Not Subject to the Personnel
Board of Jefferson County. Any eligible employee who occupies
a full-time or part-time position not subject to the Personnel
Board of Jefferson County may not become a member of the
system unless he or she exercises the written option to become
a member.
b. Eligible County Office Employees and Eligible
Part-Time Employees. Notwithstanding the mandatory membership
provisions in subdivision (1), any eligible county office
employee, as defined in Section 45-37-123.01, and any
part-time employee who occupies a position subject to the
Personnel Board of Jefferson County may not become a member of
the system unless he or she exercises the written option to
become a member. "
Section 2. This act shall become effective on October
1, 2025.
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