Alabama § 45-37-123 - General Retirement System for Employees of Jefferson County.
Full text of Alabama Code of Alabama § 45-37-123 — General Retirement System for Employees of Jefferson County., with citation guidance and answers to common questions.
§ 45-37-123. General Retirement System for Employees of Jefferson County.
(a) This part is a defined benefit pension plan, to be known as the General Retirement System for Employees of Jefferson County.
(b) The plan was originally established in Acts 1965, No. 497, 1965 Regular Session (Acts 1965, p. 717), which has been amended from time to time, for the purpose of providing retirement or other specified benefits to eligible individuals.
(c) Assets from the previous retirement systems were transferred to this plan, and the system is responsible for all obligations of such previous retirement systems.
(d) The plan is intended to be a governmental plan within the meaning of § 414(d), Internal Revenue Code, and within the meaning of § 3(32), Employee Retirement Income Security Act of 1974, as amended, and, as such, is exempted from the provisions of Title I of the Employee Retirement Income Security Act of 1974.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 45-37-123
What does Code of Alabama § 45-37-123 cover?
Section 45-37-123 ("General Retirement System for Employees of Jefferson County.") 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 § 45-37-123?
A common citation format is "Code of Alabama § 45-37-123" (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 § 45-37-123 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.