Ala. Code § 16-25-34: Compliance with Qualification Standards.

The Board of Control of the Teachers’ Retirement System of Alabama 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 retirement system as may be necessary to ensure the Teachers’ Retirement System of Alabama’s compliance with the qualification standards required of public pension plans by the Internal Revenue Code of the United States.