Ala. Code § 45-37A-21.249: Heroes Earnings Assistance and Relief Tax Act of 2008 Provisions.
Where this section sits in the code
- Title 45 Local Laws.
- Chapter 37A Jefferson County Municipalities.
- Article 5 Birmingham.
- Part 2 Employees.
- Subpart 2 Retirement and Relief System.
- Division 6 Benefits.
In the case of a death or disability occurring on or after January 1, 2007, if a participant dies while performing qualified military service, as defined in § 414(u), Internal Revenue Code, the survivors of the employee are entitled to any additional benefits, other than benefit accruals relating to the period of qualified military service, provided under the plan as if the participant had resumed and then terminated employment on account of death.
Collected 2026-10-10T05:41:29Z. Source file · JSON