Ala. Code § 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.