Ala. Code § 45-49A-63

Current through the 2024 Regular Session.

Section 45-49A-63 - Definitions

As used in this part, the following words and terms shall have meanings as follows:

(1) ANNUITY STARTING DATE. The first day for which a benefit is payable as an annuity or any other form under Section 45-49A-63.80.

(2) BENEFICIARY. The person or persons named by a member by written designation filed with the board to receive payments under this plan after the member's death. The member may not change his or her beneficiary after his or her annuity starting date. If no beneficiary designation is in effect at the member's death, or if no person so designated survives the member, the member's surviving spouse, if any, shall be deemed to be the beneficiary, otherwise the beneficiary shall be the member's estate.

(3) BOARD. The Police and Fire Pension Board as constituted under Section 45-49A-63.120, or its delegate.

(4) BREAK IN SERVICE. A period of absence which would constitute a break in the member's service under the Mobile County Personnel Board rules; provided, however, that periods of leave and periods of service in the uniformed services of the United States determined in accordance with Section 45-49A-63.41, shall not constitute a break in service.

(5) CITY. The City of Mobile, Alabama.

(6) CODE. The Internal Revenue Code of 1986, as amended from time to time.

(7) EQUIVALENT ACTUARIAL VALUE. The equivalent value when computed on the basis of the 1995 Buck Mortality Table (Male) for Members, the 1995 Buck Mortality Table (Female) for Beneficiaries, and an interest rate of seven percent per year, compounded annually.

(8) FINAL AVERAGE SALARY. For a member who first became a uniformed officer prior to March 28, 1990, the average of the member's salary for his or her final 36 months of service and, for a member who first became a uniformed officer on or after March 28, 1990, the average of the member's salary for his or her final 60 months of service. For purposes of this definition, a uniformed officer who has a break in service exceeding one year shall be deemed to first become a uniformed officer on his or her first day of service after his or her last break in service. Notwithstanding anything to the contrary in this section, if a member becomes disabled under subsection (a) of Section 45-49A-63.61 prior to completing 36 or 60 months of service, as the case may be, his or her final average salary shall be the average of his or her salary for all months of service.

(9) FUND. The assets of the plan held in trust by the board pursuant to Section 45-49A-63.150.

(10) HIGHLY COMPENSATED EMPLOYEE. An individual described in Section 414(q) of the code.

(11) LEAVE. A period of absence from work during which the member is entitled to a leave under the Family and Medical Leave Act of 1993 and its regulations (i) in order to care for the member's child following the birth of the child, (ii) because of the placement of a child with the member for adoption or foster care, (iii) because of a serious health condition that makes the member unable to perform his or her duties as a uniformed officer, or (iv) for purposes of caring for his or her child, spouse, or parent having a serious health condition.

(12) MEMBER. Any person included in the membership of the plan, as provided in Subpart 2.

(13) PLAN. The City of Mobile, Alabama, Police and Firefighters Retirement Plan, as provided for in this part.

(14) PLAN YEAR. The 12-month period beginning on any October 1.

(15) SALARY.

a. A member's salary as a uniformed officer determined in accordance with the pay plan for the Mobile County Personnel Board. Notwithstanding the foregoing, the salary of any uniformed officer hired after September 30, 1996, shall not exceed one hundred fifty thousand dollars ($150,000), as adjusted in accordance with Section 401(a)(17)(B) of the code, for any purpose under the plan, including the determination of final average salary.

b. In determining the salary of a member, if any individual is a member of the family of a highly compensated employee in the group consisting of the 10 highly compensated employees paid the greatest compensation during the year, then (i) the individual shall not be considered as a separate employee and (ii) any salary paid to the individual, and any applicable benefit on behalf of the individual, shall be treated as if it were paid to, or on behalf of, the highly compensated employee. For purposes of this subdivision, the member's family shall include only the spouse of the member and any lineal descendants of the member who have not attained age 19 before the close of the year. If, as a result of the application of the foregoing family aggregation rules, the one hundred fifty thousand dollars ($150,000) limit, as adjusted, on salary is exceeded for uninformed officers hired after September 30, 1996, then the limit shall be prorated among the affected individuals in proportion to the individual's salary as herein determined prior to the application of the limit.

(16) SERVICE. Service recognized in accordance with Subpart 3 for purposes of determining a member's eligibility for a benefit under the plan and the amount of that benefit.

(17) UNIFORMED OFFICER. A person employed by the city's police department or fire department as a police officer or firefighter, as the case may be, who (i) is certified as a police officer or firefighter by the State of Alabama, (ii) is in training to be certified by the State of Alabama as a police officer or firefighter, (iii) is employed by the city's police department or fire department other than as a certified police officer or firefighter and who was a participant in the plan immediately preceding October 1, 1997, or (iv) is in the police or fire cadet program. However, notwithstanding anything to the contrary in this subdivision, any employee who elected not to participate in the plan in accordance with Act 86-475, Section 11 shall not be considered a uniformed officer for any purpose under the plan for any period prior to his or her election to again be covered by this plan. Upon making such an election the employee shall be considered a uniformed officer for periods beginning on and after his or her election is effective, but only if he or she otherwise meets the requirements of this subdivision. Any election by such a former uniformed officer to again be treated as a uniformed officer shall be made in a time and manner determined by the board.

Ala. Code § 45-49A-63 (1975)