Section 25-29-108 - Retirement benefits - rights of former city employees(1) Any former city employee who elects to become an employee of the authority shall be eligible for membership in the authority's retirement plan.(2) The authority shall qualify its retirement plan under section 401 (a) of the "Internal Revenue Code of 1986", as amended, as a governmental plan under section 414 (d) of such code.L. 94: Entire article added, p. 661, § 1, effective April 19.