Alabama § 45-37A-51.249 Heroes Earnings Assistance and Relief Tax Act of 2008 Provisions

Alabama Statutes

§ 45-37A-51.249 — Heroes Earnings Assistance and Relief Tax Act of 2008 Provisions

Alabama § 45-37A-51.249

JurisdictionAlabama

Title 45Local Laws

Ch. 37AJefferson County Municipalities

Art. 5Birmingham

Part 2Employees

Subpart 6Benefits

This text of Alabama § 45-37A-51.249 (Heroes Earnings Assistance and Relief Tax Act of 2008 Provisions) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 45-37A-51.249 (2026).

Text

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.

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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.