2019 Code of Alabama
Title 12 - Courts.
Chapter 18 - Judicial Retirement.
Article 7 - Judges' and Clerks' Plan for Retirement.
Section 12-18-165 - (Effective November 8, 2016, subject to contingencies) Compliance with qualification standards.
The Board of Control is authorized to implement any new accounting procedures, funds, or administrative changes and to provide for the payment of benefits to members or beneficiaries of the plan as may be necessary to ensure the plan's compliance with the qualification standards required of public pension plans by the Internal Revenue Code of the United States.(Act 2015-498, §17.)