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INDEX

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LEGISLATIVE RETIREMENT SYSTEM, §§120-4.8 to 120-4.33.

Administration of system.

Board of trustees of teachers' and state employees' retirement system, §§120-4.9, 120-4.10.

Annuity savings fund.

Accumulated contributions paid from fund, §120-4.17(b).

Assets credited to, §120-4.17(a).

Management of fund, §120-4.18.

Transfer of accumulated contributions to pension accumulation fund upon retirement, §120-4.17(c).

Transfer of interest from pension accumulation fund to annuity savings fund, §120-4.17(e).

Assets, §120-4.17.

Attachment.

Exemption from attachment, §120-4.29.

Benefits.

Death benefits, §120-4.27.
Distributions, §120-4.26A.

Disability retirement benefits, §120-4.22.
Application, §120-4.22(a).
Computation, §120-4.22(c).
Eligibility, §120-4.22(a).
Limitations, §120-4.22(d).
Medical certification, §120-4.22(b).
Reexamination for disability retirement allowance, §120-4.23.

Employees' or retirees' associations.
Deduction for payments to, §120-4.32.

Forfeiture of retirement benefits.
Federal offenses, §120-4.33(b).
Felony convictions, §120-4.33(a).
Remittance to the civil penalty and forfeiture fund, §120-4.33(d).
State offenses, §120-4.33(c).

Payment options, §120-4.26.

Post-retirement increases in allowances, §120-4.22A.

Prior service.
Purchase of prior service, §120-4.14.

Recommitting benefits to retirees of legislative retirement fund, §120-4.13.

Return to service by former retirement fund or system member, §120-4.24.

Service retirement benefits, §120-4.21.
Computation, §120-4.21(b).
Eligibility, §120-4.21(a).
Limitations, §§120-4.21(c), (d).
Written application, §120-4.21(a).

Survivor's alternative benefits, §120-4.28.

Transfer from retirement fund to retirement system, §120-4.13.

Contributions.

By members, §120-4.19.

By the state, §120-4.20.
Accrued liability contribution, §120-4.20(c).
Amount of contributions, §120-4.20(a).
Annual contributions, §120-4.20(f).
Determination of normal contribution, §120-4.20(b).
Normal contribution rate, §120-4.20(e).
Unfounded accrued liability, §120-4.20(d).

Repayment of contributions withdrawn from retirement fund and system, §120-4.15.

Return of accumulated contributions, §120-4.25.

Termination or partial termination of system.
Discontinuance of contributions, §120-4.30.

Creditable service, §120-4.12.

Defined, §120-4.12(a).

Membership service, §120-4.12(b).

Prior service.
Defined, purchase, §120-4.12(c) to (e).

Reciprocity.
Other state-administered retirement systems, §120-4.12A.

Credits.

Creditable service, §120-4.12.

Repayments and purchases of service credit, §120-4.16.

Date of establishment, §120-4.9.

Death benefits, §120-4.27.

Distributions, §120-4.26A.

Survivor's alternative benefit, §120-4.28.

Definitions, §§120-4.8, 120-4.12.

Disability income plan.

Teachers.
Reciprocity of membership service, §135-114.

Disability retirement benefits, §120-4.22.

Application, §120-4.22(a).

Computation, §120-4.22(c).

Eligibility, §120-4.22(a).

Limitations, §120-4.22(d).

Medical certification, §120-4.22(b).

Reexamination for disability retirement allowance, §120-4.23.

Disposition of assets of system, §120-4.17(a).

Employees' or retirees' associations.

Deduction for payments to, §120-4.32.

Establishment, §120-4.9.

Federal law.

Internal Revenue Code.
Compliance, §120-4.31.

Former members of general assembly.

Return to service, §120-4.24.

Garnishment.

Exemption from garnishment, §120-4.29.

Internal Revenue Code.

Compliance, §120-4.31.

Legislative services commission.

Direction and policies concerning system vested in commission, §§120-4.9, 120-4.10.

Management of funds, §120-4.18.

Membership, §120-4.11.

Contributions by members, §120-4.19.

Excluded members, §120-4.11.

Former members of legislative retirement fund, §120-4.11.

Persons leaving general assembly.
Return of accumulated contributions, §120-4.25.

Transfer from legislative retirement fund to legislative retirement system, §120-4.13.

Membership service, §120-4.12(b).

Name, §120-4.9.

Pension accumulation fund, §120-4.17(d).

Assets credited to, §120-4.17(a).

Management of fund, §120-4.18.

Transfer of accumulated contributions from annuity savings fund to pension accumulation fund upon retirement, §120-4.17(c).

Transfer of interest to annuity savings fund, §120-4.17(e).

Post-retirement increases in allowances, §120-4.22A(a).

Retirement commenced on January 1, 1986, §120-4.22A(b).

Retirement commenced on January 1, 1987, §120-4.22A(c).

Retirement commenced on January 1, 1988, §120-4.22A(d).

Retirement commenced on January 1, 1989, §120-4.22A(e).

Retirement commenced on January 1, 1990, §120-4.22A(f).

Retirement commenced on January 1, 1992, §120-4.22A(g).

Retirement commenced on January 1, 1993, §120-4.22A(h).

Retirement commenced on January 1, 1994, §120-4.22A(i).

Retirement commenced on January 1, 1995, §120-4.22A(j).

Retirement commenced on January 1, 1996, §120-4.22A(k).

Retirement commenced on January 1, 1997, §120-4.22A(l).

Retirement commenced on January 1, 1998, §120-4.22A(m).

Retirement commenced on January 1, 2002, §120-4.22A(q).

Retirement commenced on or before January 1, 1999, §120-4.22A(n).

Retirement commenced on or before January 1, 2003, §120-4.22A(r).

Retirement commenced on or before January 1, 2004, §120-4.22A(s).

Retirement commenced on or before January 1, 2005, §120-4.22A(t).

Retirement commenced on or before January 1, 2006, §120-4.22A(u).

Retirement commencing on or before January 1, 2000, §120-4.22A(o).

Retirement commencing on or before January 1, 2001, §120-4.22A(p).

Prior service, §120-4.12(c).

Purchase of prior service, §120-4.14.
Armed forces, §120-4.12(d).

Purchase of service credit, §120-4.16.

Reciprocity.

Creditable service.
Other state-administered retirement systems, §120-4.12A.

Repayment of contributions, §120-4.15.

Repayment of service credit, §120-4.16.

Return to service by former retirement fund or system member, §120-4.24.

Service retirement benefits, §120-4.21.

Computation, §120-4.21(b).

Eligibility, §120-4.21(a).

Limitations, §§120-4.21(c), (d).

Written application, §120-4.21(a).

State of North Carolina.

Contributions by the state, §120-4.20.

Supplemental retirement income act, §§135-90 to 135-95. See SUPPLEMENTAL RETIREMENT INCOME ACT.

Survivor's alternative benefit, §120-4.28.

Taxation.

Exemption from taxation, §120-4.29.

Teachers and state employees retirement system.

Board of trustees.
Administration of system, §§120-4.9, 120-4.10.

Termination of system.

Discontinuance of contributions, §120-4.30.

United States.

Internal Revenue Code.
Compliance, §120-4.31.

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