NC H665

Modifies G.S. 143-166.83 to change how the Sheriffs' Supplemental Pension Fund handles insufficient assets to pay benefits.

Requires the Department of Justice to calculate any anticipated insufficiency at the beginning of each calendar year and bill counties on a pro rata basis according to their population.

Counties must pay their billed share by March 1 of each calendar year to the Department of Justice, with funds deposited into the pension fund.

Allows counties to use the portion of civil process service fees under G.S. 7A-311(a)(1) that exceeds what is needed for timely service of process, other funds, or both to cover their contributions.

Eliminates the previous pro rata reduction of pension benefits when the fund is insufficient, replacing it with county contributions to ensure full payment of benefits.