HB614 Alabama 2011 Session

Summary

Primary Sponsor

Steve HurstRepresentative

Republican

Session

Regular Session 2011

Title

Employees' Retirement System, reopened for purchase by Oxford Emergency Medical Services, Inc., employee for prior nonqualified service for employment rendered to Oxford Emergency Medical Services, Inc.

Summary

HB614 would let active Oxford EMS employees who are in the Employees' Retirement System buy up to five years of prior non-qualified service for work done before July 14, 2009, under IRS rules.

What This Bill Does

If passed, eligible active and contributing Oxford EMS ERS members could purchase up to five years of prior non-qualified service for service at Oxford EMS before 7/14/2009, as permitted by IRC 415(n)(3)(B). Members must pay the full actuarial cost for each year purchased, calculated by the ERS actuary. The purchased service cannot duplicate any already credited service and will not advance eligibility for benefits under PEEHIP or SEIB earlier than it would have occurred without the purchase, nor will it affect retirees' out-of-pocket premiums. The act would take effect on October 1, 2011.

Who It Affects

• Active, contributing Oxford Emergency Medical Services, Inc. employees who participate in the Employees' Retirement System and want to purchase prior non-qualified service for work at Oxford EMS before 7/14/2009
• The Employees' Retirement System administration (Secretary-Treasurer and actuary), who would determine actuarial costs, process the purchases, and ensure rules about credit and benefits are followed

Key Provisions

• Allows an active, contributing Oxford EMS ERS member to purchase up to five years of prior non-qualified service for employment with Oxford EMS prior to 7/14/2009, as allowed by IRC 415(n)(3)(B)
• Requires the member to pay the full actuarially determined cost for each year of service purchased, as determined by the system's actuary
• Prohibits credit for any service already credited in ERS or any other public retirement plan (except Social Security)
• Purchases do not change the member's eligibility timeline for benefits under PEEHIP or SEIB earlier than they would have occurred without the purchase and do not affect certain retiree premium calculations
• Effective date of the act is October 1, 2011

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Retirement