Ala. Code § 45-37-123.190: Merger, Consolidation, or Transfer of Assets.

(a) This plan may be merged or consolidated with any other qualified plan or its assets or liabilities transferred to any other qualified plan as determined by the Legislature or the county.

(b) A member, with the approval of the pension board, may elect to transfer, in cash, amounts from his or her account under a § 457(b), Internal Revenue Code, plan in accordance with such rules and regulations as the pension board may establish from time to time. Unless otherwise determined by the pension board, any such amounts transferred from a § 457(b), Internal Revenue Code plan shall be treated as employee contributions for purposes of the plan.