NC H358

Removes the 10% annual contribution limit for state law-enforcement officers and local government law-enforcement officers participating in Supplemental Retirement Income Plans.

Revises military service credit provisions for retirement system members to align with federal reemployment rights under 38 U.S.C. § 4318, allowing up to 5 years of credit with specific conditions including return to work within federal time limits and purchase of forfeited service credits.

Updates definitions of "membership service" and "retirement" across multiple retirement systems (Teachers' and State Employees', Local Government Employees', Law-Enforcement Officers') to include transferred service from other North Carolina retirement systems and clarify retirement benefit commencement requirements.

Creates new offense of improper receipt of decedent's Disability Income Plan allowance as a Class 1 misdemeanor and consolidates decedent benefit fraud provisions across multiple retirement systems.

Permits Optional Retirement Program to file individual election forms with the Retirement System using electronic transmission and makes technical corrections to emergency medical services roster filing deadlines and fireman definitions.