Section 45-49A-63.104 - City contributions(a) The city shall contribute to the fund an amount equal to the excess, if any, of (i) the annual actuarial cost for the plan determined as of each October 1 over (ii) all amounts contributed to the fund under Sections 45-49A-63.100, 45-49A63.101, and 45-49A63.102 during the plan year beginning on the date the annual actuarial cost is determined. The city's contribution under this section shall be paid to the fund no later than 18 months following the date as of which such annual actuarial cost is determined.(b) The city may make such additional contributions to the fund as it deems advisable to insure the fiscal integrity of the fund.(c) For purposes of this section, annual actuarial cost means the annual cost of the plan as determined by the enrolled actuary, as defined in Section 7701(a)(35) of the code, designated by the board using reasonable actuarial assumptions and methods which would meet the requirements of Section 412 of the code, where such annual cost is the sum of:(1) The annual actuarial normal cost.(2) The increasing annual payment required to amortize the unfunded actuarial accrued liability as of October 1, 1996, within 30 years of that date, where each subsequent annual payment increases by four percent.(3) For determinations made on or after October 1, 1997, the level-dollar annual payment required to amortize the change in the unfunded actuarial accrued liability due to plan changes within 30 years of the October 1 coincident with or next following the effective date of the plan change.(4) For determinations made on or after October 1, 1997, the level-dollar annual payment required to amortize the change in the unfunded actuarial accrued liability due to assumption or method changes within 10 years of the October 1 coincident with or next following the effective date of the assumption or method change.(5) For determinations made on or after October 1, 1997, the level-dollar annual payment required to amortize the change in the unfunded actuarial accrued liability due to plan experience gains and losses within five years of the October 1 coincident with or next following the date as of which such experience gain or loss is determined, and further provided that such experience gains and losses shall be determined at least annually.Ala. Code § 45-49A-63.104 (1975)