NC H487

Reduces the required separation period from 6 months to 2 months for retired assistant district attorneys and assistant public defenders who return to work for the Judicial Branch, provided they earned at least 5 years of membership service in those roles

Requires the Administrative Office of the Courts and Director of Indigent Services to certify monthly to the Retirement System each member's employment status and total service time as an assistant district attorney or assistant public defender

Mandates the State Treasurer seek an IRS private letter ruling by January 1, 2026 (or within 120 days of enactment) to confirm the changes do not jeopardize the Teachers' and State Employees' Retirement System's tax status

Automatically repeals the act if the IRS declines to rule, fails to respond by December 17, 2026, or issues an unfavorable determination

Appropriates $100,000 in nonrecurring funds for fiscal year 2025-2026 to obtain the IRS ruling, with the main provisions effective January 1, 2027