HB482 Alabama 2013 Session

Updated Feb 27, 2026

Notable

Summary

Primary Sponsor: Oliver Robinson
Democrat
Session: Regular Session 2013
Title: Jefferson Co., co. employees, General Retirement System reenacted, numerous acts repealed
Summary: HB482 reenacts and restates Jefferson County's General Retirement System for Employees, updating definitions, governance, and benefit rules to replace obsolete provisions and align with federal tax laws.
What This Bill Does
It restates the plan as a defined benefit retirement system for Jefferson County employees, consolidating and updating definitions and provisions. It sets eligibility rules, making membership mandatory for certain groups and optional for others, and outlines employee and employer contributions to a Trust Fund. It creates a five-member Pension Board with defined responsibilities for administration, investments, records, and benefit calculations. It establishes retirement, disability, death, and survivor benefit formulas and minimum distribution rules, and ensures compliance with federal tax laws.

Who It Affects
Eligible Employees subject to the Jefferson County Civil Service System would be required to join the System and contribute 6% of their compensation, with the County contributing 6% and additional funding into the Trust Fund to keep the plan actuarially sound.
Retired Members and Beneficiaries would receive retirement, disability, and death benefits under defined formulas, with options such as Post-Retirement Joint Survivorship, and rules governing refunds and distributions.

Key Provisions
Plan restated as The General Retirement System for Employees of Jefferson County, a defined benefit plan, replacing obsolete provisions and aligning with federal tax rules.
County and employees contribute to a Trust Fund (County 6% of compensation; employees 6% through payroll deductions) and the Pension Board administers the system.
Eligibility includes mandatory membership for Civil Service System employees and certain hospital employees; optional membership for other eligible employees who elect to join.
Benefits include Superannuation Retirement, Early Retirement, Deferred Retirement, and Post-Retirement Joint Survivorship options, plus Disability and death benefits with detailed formulas.
Minimum distributions, rollover rules, and IRC 415 limits are incorporated; rules cover refunds, death benefits, and distributions to beneficiaries.
The Pension Board has authority to amend the Plan, oversee investments, set rules, and ensure compliance with both state law and federal tax requirements.

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