North Carolina General Statutes
Article 1 - Retirement System for Teachers and State Employees.
§ 135-5.5 - Inactive employers.

135-5.5. Inactive employers.
(a) An employer shall be considered an inactive employer if all of the following criteria are met:
(1) The employer has no employees that qualify for membership in any System under this Chapter.
(2) The employer has made no employer contributions for at least one month.
(3) The employer makes a request in writing to the Retirement Systems Division of the Department of State Treasurer to be made inactive.
(4) The Retirement Systems Division of the State Treasurer has reviewed the employer request to become inactive and has granted that request. The Retirement Systems Division shall provide written notification to the requesting employer of any decisions made under this section.
(b) Not later than April 30 of each calendar year, the Retirement Systems Division of the Department of State Treasurer shall make a report to the Board on all employers who were determined to be inactive employers in that preceding calendar year. (2020-48, s. 1.9(a).)

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