Alabama § 13A-8-2.2 - Aggravated Theft of Employee Retirement Benefits.
Full text of Alabama Code of Alabama § 13A-8-2.2 — Aggravated Theft of Employee Retirement Benefits., with citation guidance and answers to common questions.
§ 13A-8-2.2. Aggravated Theft of Employee Retirement Benefits.
(a)(1) A person commits the crime of aggravated theft of employee retirement benefits if the person embezzles, steals, or unlawfully and willfully abstracts or converts to his or her own use or to the use of another, any of the monies, funds, premiums, credits, or other assets due to be paid as contributions to any employee retirement benefit plan or to any fund connected with an employee retirement benefit plan.
(2) For the purposes of this section, the term “employee retirement benefit plan” includes, but is not limited to, any plan under the Retirement Systems of Alabama including the Teachers’ Retirement System, the Employees’ Retirement System, and the Judicial Retirement Fund, and any plan established under Chapter 27A or Chapter 27C of Title 36.
(b) It is an affirmative defense to a prosecution under this section if an individual, in the course of his or her employment, acts in good faith reliance upon the direction or supervision of another under color of law or in a position of authority.
(c) The limitations period for any prosecution under this section does not commence or begin to accrue until the discovery of the facts constituting the deception, after which the prosecution shall be commenced within six years.
(d) Aggravated theft of employee retirement benefits is a Class C felony.
(e) Notwithstanding any other law, the maximum probation period shall not exceed 10 years unless otherwise authorized by law.
(f) A conviction for aggravated theft of employee retirement benefits shall be treated as a Class A or Class B felony for purposes of Section 15-18-8.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 13A-8-2.2
What does Code of Alabama § 13A-8-2.2 cover?
Section 13A-8-2.2 ("Aggravated Theft of Employee Retirement Benefits.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 13A-8-2.2?
A common citation format is "Code of Alabama § 13A-8-2.2" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 13A-8-2.2 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.