NC H768

Allows law enforcement officers and justice officers aged 59½ or older to receive retirement benefits while continuing to work or returning to service, provided they meet IRS qualified pension plan requirements.

Permits retired law enforcement and justice officers to return to work with the same or different employer after a bona fide separation period (one month for state employees, six months for local government employees) without losing retirement benefits.

Requires employers to pay both member and employer contributions to the retirement system during any subsequent employment by a retired officer, and specifies that such service does not increase retirement benefits or count toward future service credits.

Establishes sworn affidavit requirements to confirm the separation from service is genuine, including that there was no prior understanding of reemployment and the officer would not perform more than 20% of their previous average service level.

Effective October 1, 2023, and expires October 1, 2027, with provisions automatically void if the Internal Revenue Service determines any section conflicts with federal tax law.