(a) Any county engineer participating in the Employees’ Retirement System of Alabama under the provisions of Section State Department of Transportation” class=”unlinked-ref” datatype=”S” sessionyear=”2020″ statecd=”AL” title=”36″>36-27-9 whose county is now covering its employees in the Employees’ Retirement System of Alabama may receive full credit for prior service and membership service in that county, provided, that he shall pay to the Employees’ Retirement System of Alabama the contributions he would have made plus regular interest from the date of participation by the county had he been allowed to do so; provided further, that the employing county shall agree to pay the employer’s normal and accrued liability costs for such prior service and membership service which it allows to such county engineers. Such additional accrued liability for such service allowed by the county shall be determined by the actuary of the Employees’ Retirement System of Alabama and shall be included in the next valuation of the retirement system liabilities and shall be a charge to the county allowing service under this section. Contributions plus regular interest by the employee shall be made no later than March 31, 1972.
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Terms Used In Alabama Code 36-27-10

  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • person: includes a corporation as well as a natural person. See Alabama Code 1-1-1
  • state: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Alabama Code 1-1-1
(b) After October 1, 1971, any person employed as a county engineer whose county covers its employees in the Employees’ Retirement System of Alabama shall be covered in the same manner as other employees of the county, and to this extent the provisions of Section 36-27-9 shall not apply.
(c) The Board of Control of the Employees’ Retirement System of Alabama shall administer the provisions of this section and shall make such rules and regulations as necessary in carrying out its provisions.
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