§ 143‑166.50. Retirement benefits for local governmental law‑enforcement officers.
(a) Definitions. Thefollowing words and phrases as used in this Article, unless a different meaningis plainly required by the context, have the following meaning:
(1) "Beneficiary"means any person in receipt of a retirement allowance or other benefit from aRetirement System.
(2) "Employer"means a county, city, town or other political subdivision of the State.
(3) "Law‑enforcementofficer" means a full‑time paid employee of an employer, whopossesses the power of arrest, who has taken the law enforcement oathadministered under the authority of the State as prescribed by G.S. 11‑11,and who is certified as a law enforcement officer under the provisions ofChapter 17C of the General Statutes or certified as a deputy sheriff under theprovisions of Chapter 17E of the General Statutes. "Law enforcementofficer" also means the sheriff of the county. The number of paidpersonnel employed as law enforcement officers by a law enforcement agency maynot exceed the number of law enforcement positions approved by the applicablelocal governing board.
(4) "Law‑EnforcementOfficers' Retirement System" means the system provided for under Article12 of Chapter 143 of the General Statutes, as it existed prior to January 1,1986.
(5) "LocalGovernmental Employees' Retirement System" means the Local GovernmentalEmployees' Retirement System of North Carolina provided for under Article 3 ofChapter 128 of the General Statutes.
(6) "Member"means an officer included in the membership of a retirement system, includingformer officers no longer employed who also elected to leave their accumulatedcontributions on deposit with a Retirement System.
(7) "Officer"means a "law‑enforcement officer."
(8) "State"means the State of North Carolina.
(b) Basic RetirementSystem. On and after January 1, 1986, law‑enforcement officers employedby an employer shall be members of the Local Government Employees' RetirementSystem, and beneficiaries who were last employed as officers by an employer, orwho are surviving beneficiaries of officers last employed by an employer, arebeneficiaries of the Local Governmental Employees' Retirement System and paidin benefit amounts then in effect. All members of the Law‑EnforcementOfficers' Retirement System last employed and paid by an employer are membersof the Local Retirement System.
(c) Rights. Notwithstandingany other provisions of law, any accrued or inchoate rights of a member of theLaw‑Enforcement Officers' Retirement System as of his transfer to theLocal Governmental Employees' Retirement System on January 1, 1986, includingthe rights to a vested deferred retirement allowance and to commence retirementat certain ages with required years of service as a law‑enforcementofficer, may in no way be diminished; provided, however, in no event may amember commence retirement and continue membership service with the sameRetirement System after January 1, 1986.
No eligible officer shall beprecluded from exercising that officer's pending or inchoate rights under thissection, should the officer elect to make Roth after‑tax contributions tothe Supplemental Retirement Income Plan, except that these Roth after‑taxcontributions and the earnings thereon shall not be subsequently transferred tothe Local Governmental Employees' Retirement System.
(d) Court CostReceipts. Of the sum derived from the cost of court provided for in G.S. 7A‑304(a)(3),the amount designated for this Article, except for the amount designated forthe provisions of G.S. 143‑166.50(e), shall be paid over to the pensionaccumulation fund of the Local Governmental Employees' Retirement System andshall offset, to the extent of these receipts, the employers' normalcontribution rate required in G.S. 128‑30(d)(2) as it pertains to lawenforcement officers.
(e) SupplementalRetirement Income Plan for Local Governmental Law‑Enforcement Officers. As of January 1, 1986, all law‑enforcement officers employed by a localgovernment employer, are participating members of the Supplemental RetirementIncome Plan as provided by Article 5 of Chapter 135 of the General Statutes. Inaddition to the contributions transferred from the Law‑EnforcementOfficers' Retirement System, participants may make voluntary contributions tothe Supplemental Retirement Income Plan to be credited to the designatedindividual accounts of participants; provided, in no instance shall the totalcontributions by a participant exceed ten percent (10%) of a participant'scompensation within any calendar year. From July 1, 1987, until July 1, 1988,local government employers of law enforcement officers shall contribute anamount equal to at least two percent (2%) of participating local officers'monthly compensation to the Supplemental Retirement Income Plan to be creditedto the designated individual accounts of participating local officers; and onand after July 1, 1988, local government employers of law enforcement officersshall contribute an amount equal to five percent (5%) of participating localofficers' monthly compensation to the Supplemental Retirement Income Plan to becredited to the designated individual accounts of participating local officers.
Additional contributions shallalso be made to the individual accounts of all participants in the Plan, exceptfor Sheriffs, on a per capita equal‑share basis from the sum of onedollar and twenty‑five cents ($1.25) for each cost of court collectedunder G.S. 7A‑304.
Upon retirement, a participantin the Plan may elect to transfer his eligible accumulated contributions, notincluding any Roth after‑tax contributions and the earnings thereon, tothe Local Governmental Employees' Retirement System and receive, in addition tohis basic service, early or disability retirement allowance a specialretirement allowance which shall be based on his eligible accumulated accountbalance at the date of the transfer of the assets.
(e1) Rights ofParticipants under the Uniformed Services Employment and Reemployment RightsAct. A participant whose employment is interrupted by reason of service inthe Uniformed Services, as that term is defined in section 4303(16) of theUniformed Services Employment and Reemployment Rights Act, Public Law 103‑353,hereafter referred to as "USERRA", shall be entitled to all rightsand benefits that the participant would have been entitled to under thissection had the participant's employment not been interrupted, provided thatthe participant returns to service as a law enforcement officer while theparticipant's reemployment rights are protected under the provisions of USERRA.(1985, c. 479,s. 196(t); c. 729, ss. 6, 7; 1985 (Reg. Sess., 1986), c. 1015, s. 2; c. 1019,s. 1; 1995, c. 361, s. 6; 1997‑144, s. 2; 2006‑141, s. 2; 2007‑384,s. 10.6.)
§ 143‑166.50. Retirement benefits for local governmental law‑enforcement officers.
(a) Definitions. Thefollowing words and phrases as used in this Article, unless a different meaningis plainly required by the context, have the following meaning:
(1) "Beneficiary"means any person in receipt of a retirement allowance or other benefit from aRetirement System.
(2) "Employer"means a county, city, town or other political subdivision of the State.
(3) "Law‑enforcementofficer" means a full‑time paid employee of an employer, whopossesses the power of arrest, who has taken the law enforcement oathadministered under the authority of the State as prescribed by G.S. 11‑11,and who is certified as a law enforcement officer under the provisions ofChapter 17C of the General Statutes or certified as a deputy sheriff under theprovisions of Chapter 17E of the General Statutes. "Law enforcementofficer" also means the sheriff of the county. The number of paidpersonnel employed as law enforcement officers by a law enforcement agency maynot exceed the number of law enforcement positions approved by the applicablelocal governing board.
(4) "Law‑EnforcementOfficers' Retirement System" means the system provided for under Article12 of Chapter 143 of the General Statutes, as it existed prior to January 1,1986.
(5) "LocalGovernmental Employees' Retirement System" means the Local GovernmentalEmployees' Retirement System of North Carolina provided for under Article 3 ofChapter 128 of the General Statutes.
(6) "Member"means an officer included in the membership of a retirement system, includingformer officers no longer employed who also elected to leave their accumulatedcontributions on deposit with a Retirement System.
(7) "Officer"means a "law‑enforcement officer."
(8) "State"means the State of North Carolina.
(b) Basic RetirementSystem. On and after January 1, 1986, law‑enforcement officers employedby an employer shall be members of the Local Government Employees' RetirementSystem, and beneficiaries who were last employed as officers by an employer, orwho are surviving beneficiaries of officers last employed by an employer, arebeneficiaries of the Local Governmental Employees' Retirement System and paidin benefit amounts then in effect. All members of the Law‑EnforcementOfficers' Retirement System last employed and paid by an employer are membersof the Local Retirement System.
(c) Rights. Notwithstandingany other provisions of law, any accrued or inchoate rights of a member of theLaw‑Enforcement Officers' Retirement System as of his transfer to theLocal Governmental Employees' Retirement System on January 1, 1986, includingthe rights to a vested deferred retirement allowance and to commence retirementat certain ages with required years of service as a law‑enforcementofficer, may in no way be diminished; provided, however, in no event may amember commence retirement and continue membership service with the sameRetirement System after January 1, 1986.
No eligible officer shall beprecluded from exercising that officer's pending or inchoate rights under thissection, should the officer elect to make Roth after‑tax contributions tothe Supplemental Retirement Income Plan, except that these Roth after‑taxcontributions and the earnings thereon shall not be subsequently transferred tothe Local Governmental Employees' Retirement System.
(d) Court CostReceipts. Of the sum derived from the cost of court provided for in G.S. 7A‑304(a)(3),the amount designated for this Article, except for the amount designated forthe provisions of G.S. 143‑166.50(e), shall be paid over to the pensionaccumulation fund of the Local Governmental Employees' Retirement System andshall offset, to the extent of these receipts, the employers' normalcontribution rate required in G.S. 128‑30(d)(2) as it pertains to lawenforcement officers.
(e) SupplementalRetirement Income Plan for Local Governmental Law‑Enforcement Officers. As of January 1, 1986, all law‑enforcement officers employed by a localgovernment employer, are participating members of the Supplemental RetirementIncome Plan as provided by Article 5 of Chapter 135 of the General Statutes. Inaddition to the contributions transferred from the Law‑EnforcementOfficers' Retirement System, participants may make voluntary contributions tothe Supplemental Retirement Income Plan to be credited to the designatedindividual accounts of participants; provided, in no instance shall the totalcontributions by a participant exceed ten percent (10%) of a participant'scompensation within any calendar year. From July 1, 1987, until July 1, 1988,local government employers of law enforcement officers shall contribute anamount equal to at least two percent (2%) of participating local officers'monthly compensation to the Supplemental Retirement Income Plan to be creditedto the designated individual accounts of participating local officers; and onand after July 1, 1988, local government employers of law enforcement officersshall contribute an amount equal to five percent (5%) of participating localofficers' monthly compensation to the Supplemental Retirement Income Plan to becredited to the designated individual accounts of participating local officers.
Additional contributions shallalso be made to the individual accounts of all participants in the Plan, exceptfor Sheriffs, on a per capita equal‑share basis from the sum of onedollar and twenty‑five cents ($1.25) for each cost of court collectedunder G.S. 7A‑304.
Upon retirement, a participantin the Plan may elect to transfer his eligible accumulated contributions, notincluding any Roth after‑tax contributions and the earnings thereon, tothe Local Governmental Employees' Retirement System and receive, in addition tohis basic service, early or disability retirement allowance a specialretirement allowance which shall be based on his eligible accumulated accountbalance at the date of the transfer of the assets.
(e1) Rights ofParticipants under the Uniformed Services Employment and Reemployment RightsAct. A participant whose employment is interrupted by reason of service inthe Uniformed Services, as that term is defined in section 4303(16) of theUniformed Services Employment and Reemployment Rights Act, Public Law 103‑353,hereafter referred to as "USERRA", shall be entitled to all rightsand benefits that the participant would have been entitled to under thissection had the participant's employment not been interrupted, provided thatthe participant returns to service as a law enforcement officer while theparticipant's reemployment rights are protected under the provisions of USERRA.(1985, c. 479,s. 196(t); c. 729, ss. 6, 7; 1985 (Reg. Sess., 1986), c. 1015, s. 2; c. 1019,s. 1; 1995, c. 361, s. 6; 1997‑144, s. 2; 2006‑141, s. 2; 2007‑384,s. 10.6.)
§ 143‑166.50. Retirement benefits for local governmental law‑enforcement officers.
(a) Definitions. Thefollowing words and phrases as used in this Article, unless a different meaningis plainly required by the context, have the following meaning:
(1) "Beneficiary"means any person in receipt of a retirement allowance or other benefit from aRetirement System.
(2) "Employer"means a county, city, town or other political subdivision of the State.
(3) "Law‑enforcementofficer" means a full‑time paid employee of an employer, whopossesses the power of arrest, who has taken the law enforcement oathadministered under the authority of the State as prescribed by G.S. 11‑11,and who is certified as a law enforcement officer under the provisions ofChapter 17C of the General Statutes or certified as a deputy sheriff under theprovisions of Chapter 17E of the General Statutes. "Law enforcementofficer" also means the sheriff of the county. The number of paidpersonnel employed as law enforcement officers by a law enforcement agency maynot exceed the number of law enforcement positions approved by the applicablelocal governing board.
(4) "Law‑EnforcementOfficers' Retirement System" means the system provided for under Article12 of Chapter 143 of the General Statutes, as it existed prior to January 1,1986.
(5) "LocalGovernmental Employees' Retirement System" means the Local GovernmentalEmployees' Retirement System of North Carolina provided for under Article 3 ofChapter 128 of the General Statutes.
(6) "Member"means an officer included in the membership of a retirement system, includingformer officers no longer employed who also elected to leave their accumulatedcontributions on deposit with a Retirement System.
(7) "Officer"means a "law‑enforcement officer."
(8) "State"means the State of North Carolina.
(b) Basic RetirementSystem. On and after January 1, 1986, law‑enforcement officers employedby an employer shall be members of the Local Government Employees' RetirementSystem, and beneficiaries who were last employed as officers by an employer, orwho are surviving beneficiaries of officers last employed by an employer, arebeneficiaries of the Local Governmental Employees' Retirement System and paidin benefit amounts then in effect. All members of the Law‑EnforcementOfficers' Retirement System last employed and paid by an employer are membersof the Local Retirement System.
(c) Rights. Notwithstandingany other provisions of law, any accrued or inchoate rights of a member of theLaw‑Enforcement Officers' Retirement System as of his transfer to theLocal Governmental Employees' Retirement System on January 1, 1986, includingthe rights to a vested deferred retirement allowance and to commence retirementat certain ages with required years of service as a law‑enforcementofficer, may in no way be diminished; provided, however, in no event may amember commence retirement and continue membership service with the sameRetirement System after January 1, 1986.
No eligible officer shall beprecluded from exercising that officer's pending or inchoate rights under thissection, should the officer elect to make Roth after‑tax contributions tothe Supplemental Retirement Income Plan, except that these Roth after‑taxcontributions and the earnings thereon shall not be subsequently transferred tothe Local Governmental Employees' Retirement System.
(d) Court CostReceipts. Of the sum derived from the cost of court provided for in G.S. 7A‑304(a)(3),the amount designated for this Article, except for the amount designated forthe provisions of G.S. 143‑166.50(e), shall be paid over to the pensionaccumulation fund of the Local Governmental Employees' Retirement System andshall offset, to the extent of these receipts, the employers' normalcontribution rate required in G.S. 128‑30(d)(2) as it pertains to lawenforcement officers.
(e) SupplementalRetirement Income Plan for Local Governmental Law‑Enforcement Officers. As of January 1, 1986, all law‑enforcement officers employed by a localgovernment employer, are participating members of the Supplemental RetirementIncome Plan as provided by Article 5 of Chapter 135 of the General Statutes. Inaddition to the contributions transferred from the Law‑EnforcementOfficers' Retirement System, participants may make voluntary contributions tothe Supplemental Retirement Income Plan to be credited to the designatedindividual accounts of participants; provided, in no instance shall the totalcontributions by a participant exceed ten percent (10%) of a participant'scompensation within any calendar year. From July 1, 1987, until July 1, 1988,local government employers of law enforcement officers shall contribute anamount equal to at least two percent (2%) of participating local officers'monthly compensation to the Supplemental Retirement Income Plan to be creditedto the designated individual accounts of participating local officers; and onand after July 1, 1988, local government employers of law enforcement officersshall contribute an amount equal to five percent (5%) of participating localofficers' monthly compensation to the Supplemental Retirement Income Plan to becredited to the designated individual accounts of participating local officers.
Additional contributions shallalso be made to the individual accounts of all participants in the Plan, exceptfor Sheriffs, on a per capita equal‑share basis from the sum of onedollar and twenty‑five cents ($1.25) for each cost of court collectedunder G.S. 7A‑304.
Upon retirement, a participantin the Plan may elect to transfer his eligible accumulated contributions, notincluding any Roth after‑tax contributions and the earnings thereon, tothe Local Governmental Employees' Retirement System and receive, in addition tohis basic service, early or disability retirement allowance a specialretirement allowance which shall be based on his eligible accumulated accountbalance at the date of the transfer of the assets.
(e1) Rights ofParticipants under the Uniformed Services Employment and Reemployment RightsAct. A participant whose employment is interrupted by reason of service inthe Uniformed Services, as that term is defined in section 4303(16) of theUniformed Services Employment and Reemployment Rights Act, Public Law 103‑353,hereafter referred to as "USERRA", shall be entitled to all rightsand benefits that the participant would have been entitled to under thissection had the participant's employment not been interrupted, provided thatthe participant returns to service as a law enforcement officer while theparticipant's reemployment rights are protected under the provisions of USERRA.(1985, c. 479,s. 196(t); c. 729, ss. 6, 7; 1985 (Reg. Sess., 1986), c. 1015, s. 2; c. 1019,s. 1; 1995, c. 361, s. 6; 1997‑144, s. 2; 2006‑141, s. 2; 2007‑384,s. 10.6.)
