2019 Code of Alabama
Title 36 - Public Officers and Employees.
Chapter 27B - Preretirement Death Benefit Program.
Section 36-27B-4 - Group life insurance authorized as death benefit.
The Boards of Control are authorized to take such action as may be necessary to provide the death benefit under this section in the form of group life insurance upon determination that to do so would guarantee a more favorable tax treatment to the beneficiaries to whom such benefit is payable.(Acts 1983, No. 616, p. 953, §4.)