North Carolina General Statutes
Article 3 - Retirement System for Counties, Cities and Towns.
§ 128-26A - Reciprocity of creditable service with other State-administered retirement systems.

128-26A. Reciprocity of creditable service with other State-administered retirement systems.
(a) Only for the purpose of determining eligibility for benefits accruing under this Article, creditable service standing to the credit of a member of the Legislative Retirement System, Consolidated Judicial Retirement System, or the Teachers' and State Employees' Retirement System shall be added to the creditable service standing to the credit of a member of this System; provided, that in the event a person is a retired member of any of the foregoing retirement systems, such creditable service standing to the credit of the retired member prior to retirement shall be likewise counted. In no instance shall service credits maintained in the aforementioned retirement systems be added to the creditable service in this System for application of this System's benefit accrual rate in computing a service retirement benefit unless specifically authorized by this Article.
(b) A person who was a former member of this System and who has forfeited his creditable service in this System by receiving a return of contributions and who has creditable service in the Legislative Retirement System, Consolidated Judicial Retirement System, or the Teachers' and State Employees' Retirement System may count such creditable service for the purpose of restoring the creditable service forfeited in this System under the terms and conditions as set forth in this Article and reestablish membership in this System.
(c) Creditable service under this section shall not be counted twice for the same period of time whether earned as a member, purchased, or granted as prior service credits. (1989 (Reg. Sess., 1990), c. 1066, s. 35(b).)

Structure North Carolina General Statutes

North Carolina General Statutes

Chapter 128 - Offices and Public Officers

Article 3 - Retirement System for Counties, Cities and Towns.

§ 128-21 - Definitions.

§ 128-22 - Name and date of establishment.

§ 128-23 - Acceptance by cities, towns and counties.

§ 128-23.1 - Inactive employers.

§ 128-24 - Membership.

§ 128-26 - Allowance for service.

§ 128-26A - Reciprocity of creditable service with other State-administered retirement systems.

§ 128-27 - Benefits.

§ 128-28 - Administration and responsibility for operation of System.

§ 128-29 - Management of funds.

§ 128-30 - Method of financing.

§ 128-31 - Exemptions from execution; employing unit to offset amount owed by member or beneficiary.

§ 128-32 - Protection against fraud.

§ 128-32.1 - Failure to respond.

§ 128-33 - Certain laws not applicable to members.

§ 128-33.1 - Public records held by the Retirement System.

§ 128-34 - Transfer of members.

§ 128-35 - Obligations of pension accumulation fund.

§ 128-36 - Local laws unaffected; when benefits begin to accrue.

§ 128-37 - Membership of employees of district health departments or public health authorities.

§ 128-37.1 - Membership of employees of county social services department.

§ 128-37.2 - Continued membership for certain fire departments.

§ 128-38 - Reservation of power to change.

§ 128-38.1 - Termination or partial termination; discontinuance of contributions.

§ 128-38.2 - Internal Revenue Code compliance.

§ 128-38.3 - Deduction for payments allowed.

§ 128-38.4 - Forfeiture of retirement benefits for certain felonies committed while serving as elected government official.

§ 128-38.4A - Forfeiture of retirement benefits for certain felonies related to employment or holding office.

§ 128-38.4B - Prohibition on purchase of forfeited service.

§ 128-38.5 - Improper receipt of decedent's retirement allowance.

§ 128-38.6 - Employee protection and remedies against unlawful retaliation for furnishing information to the Retirement Systems Division.

§ 128-38.10 - Qualified Excess Benefit Arrangement.