The Retirement Office is responsible for managing investments and retirement benefits for Allegheny County Employees' Retirement System (ACERS) Plan members. The Allegheny County Employees' Retirement System provides retirement, disability, and death benefits for employees and their beneficiaries.In no event shall a retirement allowance be paid until the age of fifty-five years is attained. Allegheny County's retirement system provides retirement benefits for the County's active and retired workers. For calculating income, use only. Retirement systems for employees of local governments in. Pennsylvania are authorized for all classes of local govern- ments. ACT 77-SENIOR CITIZEN TAX RELIEF APPLICATION. It is recommended that you complete a new beneficiary form upon retirement to ensure that the information is uptodate and accurate. Article IV of the Pennsylvania Municipal Retirement Law, 53 P.S. § 881.