A BILL TO BE ENTITLED
AN ACT to align benefits for EMERGENCY medical services personnel with benefits for law ENFORCEMENT officers under the teachers' and state employees' retirement SYSTEM, the local governmental employees' retirement system, the supplemental retirement income plan, and the separate insurance benefits plan.
The General Assembly of North Carolina enacts:

part I. ems personnel retirement benefits under the teachers' and state employees' retirement system and the local governmental employees' retirement system
SECTION 1.1.(a)  G.S. 135‑1 is amended by adding a new subdivision to read:
"(9b)	"Emergency medical services personnel" or "EMS personnel" shall mean all full‑time employees of any State department, agency, or institution who meet the definition of emergency services personnel under G.S. 131E‑155."
SECTION 1.1.(b)  Effective July 1, 2020, G.S. 135‑5(a)(4) reads as rewritten:
"(4)	Any member who is a law enforcement officer or EMS personnel and who attains age 50 and completes 15 or more years of creditable service in this capacity or who attains age 55 and completes five or more years of creditable service in this capacity, may retire upon electronic submission or written application to the Board of Trustees setting forth at what time, as of the first day of a calendar month, not less than one day nor more than 120 days subsequent to the execution and filing thereof, the member desires to be retired; Provided, also, any member who has met the conditions herein required but does not retire, and later becomes a teacher or an employee other than as a law enforcement officer or EMS personnel shall continue to have the right to commence retirement."
SECTION 1.1.(c)  G.S. 135‑5(b21) reads as rewritten:
"(b21)	Service Retirement Allowance of Members Retiring on or After July 1, 2019, but before July 1, 2020. – Upon retirement from service on or after July 1, 2019, but before July 1, 2020, in accordance with subsection (a) or (a1) of this section, a member shall receive the following service retirement allowance:
…."
SECTION 1.1.(d)  G.S. 135‑5 is amended by adding a new subsection to read:
"(b22)	Service Retirement Allowance of Members Retiring on or After July 1, 2020. – Upon retirement from service on or after July 1, 2020, in accordance with subsection (a) or (a1) of this section, a member shall receive the following service retirement allowance:
(1)	A member who is a law enforcement officer, an eligible former law enforcement officer, EMS personnel, or eligible former EMS personnel shall receive a service retirement allowance computed as follows:
a.	If the member's service retirement date occurs on or after the member's 55th birthday and completion of five years of creditable service as a law enforcement officer or EMS personnel, or after the completion of 30 years of creditable service, then the allowance shall be equal to one and eighty‑two hundredths percent (1.82%) of the member's average final compensation, multiplied by the number of years of the member's creditable service.
b.	If the member's service retirement date occurs prior to the member's 50th birthday and after the completion of 25 years of creditable service with a minimum of 15 years of creditable service in a law enforcement capacity or as EMS personnel but before the completion of 30 years of creditable service, then the retirement allowance shall be equal to the greater of the following amounts:
1.	The service retirement allowance payable under G.S. 135‑5(b22)(1)a. reduced by one‑third of one percent (1/3 of 1%) thereof for each month by which the member's retirement date precedes the first day of the month coincident with or next following the month the member would have attained age 55.
2.	The service retirement allowance as computed under G.S. 135‑5(b22)(1)a. reduced by five percent (5%) times the difference between 30 years and the member's creditable service at retirement plus four percent (4%) times the difference between age 50 and the member's age at retirement.
c.	If the member's service retirement date occurs on or after the member's 50th birthday and before the member's 55th birthday with 15 or more years of creditable service as a law enforcement officer or as EMS personnel and prior to the completion of 30 years of creditable service, then the retirement allowance shall be equal to the greater of the following amounts:
1.	The service retirement allowance payable under G.S. 135‑5(b22)(1)a. reduced by one‑third of one percent (1/3 of 1%) thereof for each month by which the retirement date precedes the first day of the month coincident with or next following the month the member would have attained age 55.
2.	The service retirement allowance as computed under G.S. 135‑5(b22)(1)a. reduced by five percent (5%) times the difference between 30 years and the amount of creditable service at retirement.
(2)	A member who is not a law enforcement officer, an eligible former law enforcement officer, EMS personnel, or eligible former EMS personnel shall receive a service retirement allowance computed as follows:
a.	If the member's service retirement date occurs on or after the member's 65th birthday upon the completion of five years of membership service, or after the completion of 30 years of creditable service, or on or after the member's 60th birthday upon the completion of 25 years of creditable service, then the allowance shall be equal to one and eighty‑two hundredths percent (1.82%) of the member's average final compensation, multiplied by the number of years of creditable service.
b.	If the member's service retirement date occurs after the member's 60th birthday and before the member's 65th birthday and prior to the completion of 25 years or more of creditable service, then the retirement allowance shall be computed as in G.S. 135‑5(b22)(2)a. but shall be reduced by one‑quarter of one percent (1/4 of 1%) thereof for each month by which the retirement date precedes the first day of the month coincident with or next following the member's 65th birthday.
c.	If the member's early service retirement date occurs on or after the member's 50th birthday and before the member's 60th birthday and after completion of 20 years of creditable service but prior to the completion of 30 years of creditable service, then the early service retirement allowance shall be equal to the greater of the following amounts:
1.	The service retirement allowance as computed under G.S. 135‑5(b22)(2)a. but reduced by the sum of five‑twelfths of one percent (5/12 of 1%) thereof for each month by which the member's retirement date precedes the first day of the month coincident with or next following the month the member would have attained the member's 60th birthday, plus one‑quarter of one percent (1/4 of 1%) thereof for each month by which the member's 60th birthday precedes the first day of the month coincident with or next following the member's 65th birthday.
2.	The service retirement allowance as computed under G.S. 135‑5(b22)(2)a. reduced by five percent (5%) times the difference between 30 years and the amount of creditable service at retirement.
3.	If the member's creditable service commenced prior to July 1, 1994, the service retirement allowance equal to the actuarial equivalent of the allowance payable at the age of 60 years as computed in G.S. 135‑5(b22)(2)b.
d.	Notwithstanding the foregoing provisions, any member whose creditable service commenced prior to July 1, 1963, shall not receive less than the benefit provided by G.S. 135‑5(b)."
SECTION 1.1.(e)  Effective July 1, 2020, G.S. 135‑5(m)(1) reads as rewritten:
"(1)	a.	The member had attained such age and/or creditable service to be eligible to commence retirement with an early or service retirement allowance, or
b.	The member had obtained 20 years of creditable service in which case the retirement allowance shall be computed in accordance with G.S. 135‑5(b22)(1)b. or G.S. 135‑5(b22)(2)c., notwithstanding the requirement of obtaining age 50, or
b1.	The member was a law enforcement officer who had obtained 15 years of service as a law enforcement officer and was killed in the line of duty, in which case the retirement allowance shall be computed in accordance with G.S. 135‑5(b22)(1)b., notwithstanding the requirement of obtaining age 50.
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d.	The member was EMS personnel, had obtained 15 years of service as EMS personnel, and was killed in the line of duty, in which case the retirement allowance shall be computed in accordance with G.S. 135‑5(b22)(1)b., notwithstanding the requirement of obtaining age 50."
SECTION 1.2.(a)  G.S. 128‑21 is amended by adding a new subdivision to read:
"(9b)	"Emergency medical services personnel" or "EMS personnel" shall mean all rescue squad workers and all full‑time employees of any employer that participates in the Local Governmental Employees' Retirement System who meet the definition of emergency services personnel under G.S. 131E‑155."
SECTION 1.2.(b)  Effective July 1, 2020, G.S. 128‑24(5) reads as rewritten:
"(5)	The provisions of this subdivision (5) shall apply to any member whose membership is terminated on or after July 1, 1965, and who becomes entitled to benefits hereunder in accordance with the provisions hereof.
a.	Notwithstanding any other provision of this Chapter, any member who separates from service prior to the attainment of the age of 60 years for any reason other than death or retirement for disability as provided in G.S. 128‑27(c), after completing 15 or more years of creditable service, and who leaves his or her total accumulated contributions in said System shall have the right to retire on a deferred retirement allowance upon attaining the age of 60 years; provided that such member may retire only upon electronic submission or written application to the Board of Trustees setting forth at what time, not less than one day nor more than 120 days subsequent to the execution and filing thereof, the member desires to be retired; and further provided that in the case of a member who so separates from service on or after July 1, 1967, the aforestated requirement of 15 or more years of creditable service shall be reduced to 12 or more years of creditable service; and further provided that in the case of a member who so separates from service on or after July 1, 1971, or whose account is active on July 1, 1971, the aforestated requirement of 12 or more years of creditable service shall be reduced to five or more years of creditable service. Such deferred retirement allowance shall be computed in accordance with the service retirement provisions of this Article pertaining to a member who is not a law enforcement officer, an eligible former law enforcement officer, EMS personnel, or eligible former EMS personnel.
…
b1.	In lieu of the benefits provided in paragraphs a and b of this subdivision, any member who is a law enforcement officer or EMS personnel at the time of separation from service prior to the attainment of the age of 50 years, for any reason other than death or disability as provided in this Article, after completing 15 or more years of creditable service in this capacity immediately prior to separation from service, and who leaves his or her total accumulated contributions in this System, may elect to retire on a deferred early retirement allowance upon attaining the age of 50 years or at any time thereafter; provided, that the member may commence retirement only upon electronic submission or written application to the Board of Trustees setting forth at what time, as of the first day of a calendar month, not less than one day nor more than 120 days subsequent to the execution and filing thereof, he desires to commence retirement. The deferred early retirement allowance shall be computed in accordance with the service retirement provisions of this Article pertaining to law enforcement officers.
b2.	In lieu of the benefits provided in paragraphs a and b of this subdivision, any member who is a law enforcement officer or EMS personnel at the time of separation from service prior to the attainment of the age of 55 years, for any reason other than death or disability as provided in this Article, after completing five or more years of creditable service in this capacity immediately prior to separation from service, and who leaves his or her total accumulated contributions in this System may elect to retire on a deferred service retirement allowance upon attaining the age of 55 years or at any time thereafter; provided, that the member may commence retirement only upon electronic submission or written application to the Board of Trustees setting forth at what time, as of the first day of a calendar month not less than one day nor more than 120 days subsequent to the execution and filing thereof, the member desires to commence retirement. The deferred service retirement allowance shall be computed in accordance with the service retirement provisions of this Article pertaining to law enforcement officers.
b3.	Deferred retirement allowance of members retiring on or after July 1, 1995. – In lieu of the benefits provided in paragraphs a. and b. of this subdivision, any member who separates from service prior to attainment of age 60 years, after completing 20 or more years of creditable service, and who leaves his or her total accumulated contributions in said System, may elect to retire on a deferred retirement allowance upon attaining the age of 50 years or any time thereafter; provided that such member may so retire only upon electronic submission or written application to the Board of Trustees setting forth at what time, not less than one day nor more than 120 days subsequent to the execution and filing thereof, the member desires to be retired. The deferred retirement allowance shall be computed in accordance with the service retirement provisions of this Article pertaining to a member who is not a law enforcement officer, an eligible former law enforcement officer, EMS personnel, or eligible former EMS personnel.
…."
SECTION 1.2.(c)  Effective July 1, 2020, G.S. 128‑27(a) reads as rewritten:
"(a)	Service Retirement Benefits. –
(1)	Any member may retire upon electronic submission or written application to the Board of Trustees setting forth at what time, as of the first day of a calendar month, not less than one day nor more than 120 days subsequent to the execution and filing thereof, the member desires to be retired: Provided, that the said member at the time so specified for the member's retirement shall have attained the age of 60 years and have at least five years of creditable service or shall have completed 30 years of creditable service, or if a firefighter or EMS personnel, the member shall have attained the age of 55 years and have at least five years of creditable service.
…
(5)	Any member who is a law enforcement officer or EMS personnel and who (i) attains age 50 and completes 15 or more years of creditable service in this capacity, or (ii) attains age 55 and completes five or more years of creditable service in this capacity, or (iii) who has completed 25 years of creditable service with a minimum of 15 years of creditable service in a law enforcement capacity may retire upon electronic submission or written application to the Board of Trustees setting forth at what time, as of the first day of a calendar month, not less than one day nor more than 120 days subsequent to the execution and filing thereof, the member desires to be retired; provided, also, any member who has met the conditions required by this subdivision but does not retire, and later becomes an employee other than as a law enforcement officer or EMS personnel, continues to have the right to commence retirement."
SECTION 1.2.(d)  G.S. 128‑27(b22) reads as rewritten:
"(b22)	Service Retirement Allowance of Member Retiring on or After July 1, 2019, but before July 1, 2020. – Upon retirement from service in accordance with subsection (a) or (a1) of this section, on or after July 1, 2019, but before July 1, 2020, a member shall receive the following service retirement allowance:
…."
SECTION 1.2.(e)  G.S. 128‑27 is amended by adding a new subsection to read:
"(b23)	Service Retirement Allowance of Member Retiring on or After July 1, 2020. – Upon retirement from service in accordance with subsection (a) or (a1) of this section, on or after July 1, 2020, a member shall receive the following service retirement allowance:
(1)	A member who is a law enforcement officer, an eligible former law enforcement officer, EMS personnel, or eligible former EMS personnel shall receive a service retirement allowance computed as follows:
a.	If the member's service retirement date occurs on or after the member's 55th birthday and completion of five years of creditable service as a law enforcement officer or EMS personnel, or after the completion of 30 years of creditable service, then the allowance shall be equal to one and eighty‑five hundredths percent (1.85%) of the member's average final compensation, multiplied by the number of years of the member's creditable service.
b.	If the member's service retirement date occurs prior to the member's 50th birthday and after the completion of 25 years of creditable service with a minimum of 15 years of creditable service in a law enforcement capacity or as EMS personnel, but before the completion of 30 years of creditable service, then the retirement allowance shall be equal to the greater of the following amounts:
1.	The service retirement allowance payable under G.S. 128‑27(b23)(1)a. reduced by one‑third of one percent (1/3 of 1%) thereof for each month by which the member's retirement date precedes the first day of the month coincident with or next following the month the member would have attained age 55.
2.	The service retirement allowance as computed under G.S. 128‑27(b23)(1)a. reduced by five percent (5%) times the difference between 30 years and the member's creditable service at retirement plus four percent (4%) times the difference between 50 and the member's age at retirement.
c.	If the member's service retirement date occurs on or after the member's 50th birthday and before the member's 55th birthday with 15 or more years of creditable service as a law enforcement officer or as EMS personnel and prior to the completion of 30 years of creditable service, then the retirement allowance shall be equal to the greater of the following amounts:
1.	The service retirement allowance payable under G.S. 128‑27(b23)(1)a. reduced by one‑third of one percent (1/3 of 1%) thereof for each month by which the retirement date precedes the first day of the month coincident with or next following the month the member would have attained age 55.
2.	The service retirement allowance as computed under G.S. 128‑27(b23)(1)a. reduced by five percent (5%) times the difference between 30 years and the amount of creditable service at retirement.
(2)	A member who is not a law enforcement officer, an eligible former law enforcement officer, EMS personnel, or eligible former EMS personnel shall receive a service retirement allowance computed as follows:
a.	If the member's service retirement date occurs on or after the member's 65th birthday upon the completion of five years of creditable service, or after the completion of 30 years of creditable service, or on or after the member's 60th birthday upon the completion of 25 years of creditable service, then the allowance shall be equal to one and eighty‑five hundredths percent (1.85%) of the member's average final compensation, multiplied by the number of years of creditable service.
b.	If the member's service retirement date occurs after the member's 60th birthday and before the member's 65th birthday and prior to the completion of 25 years or more of creditable service, then the retirement allowance shall be computed as in G.S. 128‑27(b23)(2)a. but shall be reduced by one‑quarter of one percent (1/4 of 1%) thereof for each month by which the retirement date precedes the first day of the month coincident with or next following the member's 65th birthday.
c.	If the member's early service retirement date occurs on or after the member's 50th birthday and before the member's 60th birthday and after completion of 20 years of creditable service but prior to the completion of 30 years of creditable service, then the early service retirement allowance shall be equal to the greater of the following amounts:
1.	The service retirement allowance as computed under G.S. 128‑27(b23)(2)a. but reduced by the sum of five‑twelfths of one percent (5/12 of 1%) thereof for each month by which the retirement date precedes the first day of the month coincident with or next following the month the member would have attained the member's 60th birthday, plus one‑quarter of one percent (1/4 of 1%) thereof for each month by which the member's 60th birthday precedes the first day of the month coincident with or next following the member's 65th birthday.
2.	The service retirement allowance as computed under G.S. 128‑27(b23)(2)a. reduced by five percent (5%) times the difference between 30 years and the amount of creditable service at retirement.
3.	If the member's creditable service commenced prior to July 1, 1995, then the service retirement allowance equal to the actuarial equivalent of the allowance payable at the age of 60 years as computed in G.S. 128‑27(b23)(2)b.
d.	Notwithstanding the foregoing provisions, any member whose creditable service commenced prior to July 1, 1965, shall not receive less than the benefit provided by G.S. 128‑27(b)."
SECTION 1.2.(f)  Effective July 1, 2020, G.S. 128‑30(d)(9) reads as rewritten:
"(9)	Notwithstanding Chapter 150B of the General Statutes and the foregoing provisions of this subsection, the actuary shall determine an additional "accrued liability contribution rate" and a "normal contribution rate" on account of the total earned compensation of each employer's law enforcement officers or EMS personnel each year, known as the "required employer contribution for law enforcement officers and EMS personnel rate." The required employer contribution for law enforcement officers and EMS personnel rate may be adjusted under a contribution rate policy adopted by the Board of Trustees and added to the employers' past service liability rate. The Board of Trustees shall not adopt a contribution rate policy that results in a rate less than the normal contribution rate."

part ii. Separation allowances for emergency medical services personnel
SECTION 2.1.(a)  Article 12 of Chapter 143 of the General Statutes reads as rewritten:
"Article 12D.
"Separation Allowances for Law Enforcement Officers and Emergency Medical Services Personnel.
"§ 143‑166.40.  Rules for selection and retention of law‑enforcement officers; rules exempt from Administrative Procedure Act.
(a)	Except as otherwise provided by State and federal law, the head of each principal State department may establish rules and procedures for the selection and retention of sworn law‑enforcement officers to ensure that they are physically, emotionally, and intellectually qualified to perform their duties. These rules and procedures shall not establish any mandatory age limit for service as a law‑enforcement officer that conflicts with a federal statute.
(b)	These rules and procedures are exempt from the provisions of Chapter 150B of the General Statutes.
"§ 143‑166.41.  Special separation allowance for State law enforcement officers.
(a)	Notwithstanding any other provision of law, every sworn law enforcement officer as defined by G.S. 135‑1(11c) or G.S. 143‑166.30(a)(4) employed by a State department, agency, or institution who qualifies under this section shall receive, beginning in the month in which he retires on a basic service retirement under the provisions of G.S. 135‑5(a), an annual separation allowance equal to eighty‑five hundredths percent (0.85%) of the annual equivalent of the base rate of compensation most recently applicable to him for each year of creditable service. The allowance shall be paid in equal installments on the payroll frequency used by the employer. To qualify for the allowance the officer shall:
(1)	Have (i) completed 30 or more years of creditable service or, (ii) have attained 55 years of age and completed five or more years of creditable service; and
(2)	Not have attained 62 years of age; and
(3)	Have completed at least five years of continuous service as a law enforcement officer as herein defined immediately preceding a service retirement. Any break in the continuous service required by this subsection because of disability retirement or disability salary continuation benefits shall not adversely affect an officer's qualification to receive the allowance, provided the officer returns to service within 45 days after the disability benefits cease and is otherwise qualified to receive the allowance.
…
"§ 143‑166.42.  Special separation allowances for local law enforcement officers.
(a)	On and after January 1, 1987, every sworn law enforcement officer as defined by G.S. 128‑21(11d) or G.S. 143‑166.50(a)(3) employed by a local government employer who qualifies under this section shall receive, beginning in the month in which the officer retires on a basic service retirement under the provisions of G.S. 128‑27(a), an annual separation allowance equal to eighty‑five hundredths percent (0.85%) of the annual equivalent of the base rate of compensation most recently applicable to the officer for each year of creditable service. The allowance shall be paid in equal installments on the payroll frequency used by the employer. To qualify for the allowance, the officer shall:
(1)	Have (i) completed 30 or more years of creditable service or (ii) have attained 55 years of age and completed five or more years of creditable service; and
(2)	Not have attained 62 years of age; and
(3)	Have completed at least five years of continuous service as a law enforcement officer as herein defined immediately preceding a service retirement. Any break in the continuous service required by this subsection because of disability retirement or disability salary continuation benefits shall not adversely affect an officer's qualification to receive the allowance, provided the officer returns to service within 45 days after the disability benefits cease and is otherwise qualified to receive the allowance.
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"§ 143‑166.43.  Separation buyouts for law enforcement officers and emergency medical services personnel.
Any State department, agency, or institution, or any local government employer, may, in its discretion, offer a lump sum separation buyout to a law enforcement officer or emergency services personnel who leaves employment prior to reaching the individual's eligibility for a separation allowance under this Article. The lump sum separation buyout shall be paid from funds available and shall not exceed the total that would otherwise be paid in separation allowance payments under this Article.
"§ 143‑166.44.  Special separation allowance for State emergency medical services personnel.
(a)	The following definitions apply in this section:
(1)	Creditable service. – The service for which credit is allowed under the retirement system of which an individual is a member, provided that at least fifty percent (50%) of the service is as emergency medical services personnel.
(2)	Emergency medical services personnel or EMS personnel. – As defined under G.S. 135‑1.
(b)	An individual who qualifies under this section shall receive, beginning in the month in which the individual retires on a basic service retirement under the provisions of G.S. 135‑5(a), an annual separation allowance equal to eighty‑five hundredths percent (0.85%) of the annual equivalent of the base rate of compensation most recently applicable to the individual for each year of creditable service. The allowance shall be paid in equal installments on the payroll frequency used by the employer. To qualify for the allowance, the individual shall meet all of the following criteria:
(1)	The individual has either (i) completed 30 or more years of creditable service or (ii) attained 60 years of age and completed 25 or more years of creditable service.
(2)	The individual has not attained 62 years of age.
(3)	The individual has completed at least five years of continuous service rendered on or after July 1, 2020, as emergency medical services personnel immediately preceding a service retirement. Any break in the continuous service required by this subdivision because of disability retirement or disability salary continuation benefits shall not adversely affect an individual's qualification to receive the allowance, provided the individual returns to service within 45 days after the disability benefits cease and is otherwise qualified to receive the allowance.
(c)	Payment to a retired individual under the provisions of this section shall cease upon the earlier of the following:
(1)	The death of the individual.
(2)	The last day of the month in which the individual attains 62 years of age.
(3)	The first day of reemployment by any State department, agency, or institution, except that this subdivision does not apply to an individual returning to State employment in a position exempt from the North Carolina Human Resources Act in an agency other than the agency from which that individual retired.
(d)	This section does not affect the benefits to which an individual may be entitled from State, local, federal, or private retirement systems. The benefits payable under this section shall not be subject to any increases in salary or retirement allowances that may be authorized by the General Assembly for employees of the State or retired employees of the State.
(e)	The head of each State department, agency, or institution shall determine the eligibility of employees for the benefits provided under this section.
(f)	The Director of the Budget may authorize the transfer of funds within the budgets of each State department, agency, or institution necessary to carry out the purposes of this section. These funds shall be taken from those appropriated to the department, agency, or institution for salaries and related fringe benefits.
(g)	The head of each State department, agency, or institution shall make the payments set forth in subsection (b) of this section to those persons certified under subsection (e) of this section from funds available in subsection (f) of this section.
"§ 143‑166.45.  Special separation allowances for local emergency medical services personnel.
(a)	The following definitions apply in this section:
(1)	Creditable service. – The service for which credit is allowed under the retirement system of which an individual is a member, provided that at least fifty percent (50%) of the service is as emergency medical services personnel.
(2)	Emergency medical services personnel or EMS personnel. – A rescue squad worker as defined under G.S. 128‑21 or a full‑time employee of any employer that participates in the Local Governmental Employees' Retirement System and who meets the definition of emergency services personnel under G.S. 131E‑155.
(b)	An individual who qualifies under this section shall receive an annual separation allowance beginning in the month in which the individual retires on a basic service retirement under the provisions of G.S. 128‑27(a) or a locally sponsored retirement plan. The annual separation allowance shall be equal to eighty‑five hundredths percent (0.85%) of the annual equivalent of the base rate of compensation most recently applicable to the individual for each year of creditable service. The allowance shall be paid in equal installments on the payroll frequency used by the employer. To qualify for the allowance, the individual shall meet all of the following criteria:
(1)	The individual has either (i) completed 30 or more years of creditable service or (ii) attained 60 years of age and completed 25 or more years of creditable service.
(2)	The individual has not attained 62 years of age.
(3)	The individual has completed at least five years of continuous service rendered on or after July 1, 2020, as emergency medical services personnel immediately preceding a service retirement. Any break in the continuous service required by this subdivision because of disability retirement or disability salary continuation benefits shall not adversely affect an individual's qualification to receive the allowance, provided the individual returns to service within 45 days after the disability benefits cease and is otherwise qualified to receive the allowance.
(c)	Payment to a retired individual under the provisions of this section shall cease upon the earlier of the following:
(1)	The death of the individual.
(2)	The last day of the month in which the individual attains 62 years of age.
(3)	The first day of reemployment by a local government employer in any capacity.
Notwithstanding the provisions of subdivision (3) of this subsection, a local government employer may employ retired EMS personnel in a public safety position in a capacity not requiring participation in the Local Governmental Employees' Retirement System or an equivalent locally sponsored retirement plan, and doing so shall not cause payment to cease to those individuals under the provisions of this section.
(d)	This section does not affect the benefits to which an individual may be entitled from State, local, federal, or private retirement systems. The benefits payable under this section shall not be subject to any increases in salary or retirement allowances that may be authorized by local government employers or for retired employees of local governments.
(e)	The governing body of each local employer shall determine the eligibility of employees for the benefits provided under this section.
(f)	The governing body of each local employer shall make the payments set forth in subsection (b) of this section to those persons certified under subsection (e) of this section from funds available."
SECTION 2.1.(b)  This section is effective when it becomes law and applies to individuals retiring on or after that date.

part iii. employer contributions to the Supplemental Retirement Income Plan/emergency medical services personnel
SECTION 3.1.(a)  The title of Article 12C of Chapter 143 of the General Statutes reads as rewritten:
"Article 12C.
"Retirement Benefits for State Law‑Enforcement Officers and Emergency Medical Services Personnel."
SECTION 3.1.(b)  G.S. 143‑166.30(a) reads as rewritten:
"§ 143‑166.30.  Retirement benefits for State law‑enforcement officers.
(a)	Definitions. – The following definitions apply in this section:"
SECTION 3.1.(c)  Article 12C of Chapter 143 of the General Statutes is amended by adding a new section to read:
"§ 143‑166.31.  State contributions to the Supplemental Retirement Income Plan for emergency medical services personnel.
(a)	Definitions. – The following definitions apply in this section:
(1)	Emergency medical services personnel or EMS personnel. – As defined under G.S. 135‑1.
(2)	Participant. – An emergency medical services personnel with an account with the Supplemental Retirement Income Plan.
(3)	Supplemental Retirement Income Plan. – The Supplemental Retirement Income Plan established under Article 5 of Chapter 135 of the General Statutes.
(b)	State Contribution Amount. – The State shall contribute monthly to a participant's individual account an amount equal to five percent (5%) of the participant's compensation.
(c)	Rights of Participants Under the Uniformed Services Employment and Reemployment Rights Act. – A participant whose employment is interrupted by reason of service in the Uniformed Services, as that term is defined in section 4303(16) of the Uniformed Services Employment and Reemployment Rights Act, Public Law 103‑353, shall be entitled to all rights and benefits that the participant would have been entitled to under this section had the participant's employment not been interrupted, provided that the participant returns to service as a law enforcement officer while the participant's reemployment rights are protected under the provisions of the Uniformed Services Employment and Reemployment Rights Act.
(d)	Forfeiture of Benefits for Certain Felonies. – Participants whose benefits are forfeited under G.S. 135‑18.10A shall also forfeit contributions paid on behalf of the participant by the State to the Supplemental Retirement Income Plan under this section. Any funds forfeited shall be deposited in the Supplemental Retirement Income Plan."
SECTION 3.2.(a)  The title of Article 12E of Chapter 143 of the General Statutes reads as rewritten:
"Article 12E.
"Retirement Benefits for Local Governmental Law‑Enforcement Officers and Emergency Medical Services Personnel."
SECTION 3.2.(b)  G.S. 143‑166.50(a) reads as rewritten:
"§ 143‑166.50.  Retirement benefits for local governmental law‑enforcement officers.
(a)	Definitions. – The following definitions apply in this section:
…."
SECTION 3.2.(c)  Article 12E of Chapter 143 of the General Statutes is amended by adding a new section to read:
"§ 143‑166.51.  Local government employers' contributions to the Supplemental Retirement Income Plan for emergency medical services personnel.
(a)	Definitions. – The following definitions apply in this section:
(1)	Emergency medical services personnel or EMS personnel. – As defined under G.S. 143‑166.45(a).
(2)	Local government. – A county, city, town, or other political subdivision of the State.
(3)	Participant. – An emergency medical services personnel with an account with the Supplemental Retirement Income Plan.
(4)	Supplemental Retirement Income Plan. – The Supplemental Retirement Income Plan established under Article 5 of Chapter 135 of the General Statutes.
(b)	Local Government Employer Contribution Amount. – A local government employer of emergency medical services personnel shall contribute monthly to a participant's individual account an amount equal to five percent (5%) of the participant's compensation.
(c)	Rights of Participants Under the Uniformed Services Employment and Reemployment Rights Act. – A participant whose employment is interrupted by reason of service in the Uniformed Services, as that term is defined in section 4303(16) of the Uniformed Services Employment and Reemployment Rights Act, Public Law 103‑353, shall be entitled to all rights and benefits that the participant would have been entitled to under this section had the participant's employment not been interrupted, provided that the participant returns to service as an emergency medical services personnel while the participant's reemployment rights are protected under the provisions of the Uniformed Services Employment and Reemployment Rights Act.
(d)	Forfeiture of Benefits for Certain Felonies. – Participants whose benefits are forfeited under G.S. 128‑38.4A shall also forfeit contributions paid on behalf of the participant by the State to the Supplemental Retirement Income Plan under this section. Any funds forfeited shall be deposited in the Supplemental Retirement Income Plan."
SECTION 3.3.  This Part is effective July 1, 2020.

part iv. separate INSURANCE benefits plan/emergency medical services PERSONNEL
SECTION 4.1.(a)  Subsections (d), (d1), (e), and (f) of G.S. 143‑166.60 are recodified as subsections (a), (b), (c), and (e) of a new statute, G.S. 143‑166.61, to be entitled "Benefits under the Separate Insurance Benefits Plan."
SECTION 4.1.(b)  Subsection (h) of G.S. 143‑166.60 is recodified as a new statute, G.S. 143‑166.62.
SECTION 4.2.  Article 12F of Chapter 143 of the General Statutes, as amended by Section 4.1 of this act, reads as rewritten:
"Article 12F.
"Separate Insurance Benefits Plan for State and Local Governmental Law Enforcement Officers and Medical Emergency Services Personnel.
"§ 143‑166.60.  Separate Insurance Benefits Plan established.
(a)	Definitions. – The following definitions apply in this Article:
(1)	Boards of Trustees. – The Board of Trustees for the Teachers' and State Employees' Retirement System and the Board of Trustees for the Local Governmental Employees' Retirement System.
(2)	Law enforcement officer. – As defined in G.S. 135‑1 and G.S. 128‑21, unless expressly limited.
(3)	Former law enforcement officer. – A individual who was previously employed as a law enforcement officer by a State or local government and who meets any of the following criteria:
a.	The individual had 20 or more years of service as an officer.
b.	The individual is in receipt of a disability retirement allowance from any State‑administered retirement system.
c.	The individual is in receipt of a benefit from the Disability Income Plan of North Carolina, established under Article 6 of Chapter 135 of the General Statutes.
(4)	Former emergency medical services personnel. – An individual who was previously employed as emergency medical services personnel by a State or local government and who meets any of the following criteria:
a.	The individual had 20 or more years of service as emergency medical services personnel.
b.	The individual is in receipt of a disability retirement allowance from any State‑administered retirement system.
c.	The individual is in receipt of a benefit from the Disability Income Plan of North Carolina, established under Article 6 of Chapter 135 of the General Statutes.
(5)	Emergency medical services personnel. – As defined under G.S. 135‑1 and G.S. 128‑21, unless expressly limited.
(6)	Participant. – An individual who participates in the Separate Insurance Benefits Plan.
(7)	Plan. – The Separate Insurance Benefits Plan established under this Article.
(a1)	A Separate Insurance Benefits Plan is established as an employee welfare benefit plan for the benefit of all of the following individuals:
(1)	Emergency medical services personnel.
(2)	Former emergency medical services personnel.
(3)	Former law enforcement officers.
(4)	Law enforcement officers.
(b)	The Boards of Trustees of the Teachers' and State Employees' Retirement System and the Local Governmental Employees' Retirement System shall jointly administer the Separate Insurance Benefit Plan and shall, under the terms and conditions otherwise appearing in this Article, provide Plan benefits by taking one of the following actions:
(1)	Establishing a separate trust fund in conformance with Section 501(c)(9) of the Internal Revenue Code of 1954 as amended.
(2)	Causing the Plan to affiliate with a master trust, the North Carolina Teachers' and State Employees' Benefits Trust, established under G.S. 135‑7(g)(2), providing the same benefits for participants. Employer and non‑employer contributions to the Benefit Trust and earnings on those contributions are irrevocable. Benefit Trust assets may be used for reasonable expenses to administer benefits provided under this Article, as approved by the Board of Trustees.
…
(g)	The provisions of the Teachers' and State Employees' Retirement System and the Local Governmental Employees' Retirement System pertaining to administration and management of funds under G.S. 128‑28, G.S. 128‑29, G.S. 135‑6 and G.S. 135‑7 are made applicable to the Plan.
"§ 143‑166.61.  Benefits under the Separate Insurance Benefits Plan.
(a)	The Boards of Trustees shall adopt rules to establish benefits under the Separate Insurance Benefits Plan, within the availability of funds, to to provide all of the following benefits:
	
(2)	A group life insurance benefit for participants employed by an employer at the time of death, not to exceed five thousand dollars ($5,000).
(3)	A group life insurance benefit for participants who are eligible former officers or former emergency services personnel, not to exceed four thousand dollars ($4,000).
(4)	An accidental line‑of‑duty insurance death benefit not to exceed two thousand one hundred dollars ($2,100) in total on account of the death of a participant caused by an accident while in the actual performance of duty as an officer or emergency services personnel.
(b)	In addition to the benefits provided under subsection (a) of this section, the assets of the Plan may be used to pay the employer health insurance contributions and contribution rates on behalf of the following individuals:
(1)	Law enforcement officers, as defined in G.S. 135‑1(11c), who are employed by the State.
(2)	Former law enforcement officers who are receiving a retirement allowance from the Teachers' and State Employees' Retirement System.
(3)	Emergency medical services personnel who are employed by the State, as defined under G.S. 135‑1.
(4)	Former emergency medical services personnel who are receiving a retirement allowance from the Teachers' and State Employees' Retirement System.
(c)	Any benefit of the Separate Insurance Benefit Plan that is payable on account of the death of a participant shall be payable to the surviving spouse of the participant or, if there is no surviving spouse, to the participant's estate; provided, that if a participant instructs the Board of Trustees in writing that the participant does not wish these benefits to be paid to his or her spouse or estate, then the benefits shall be paid to the person or persons as the participant may name for this purpose.
(d)	Any life insurance benefits of the Separate Insurance Benefit Plan shall be payable only on account of participants in the Plan for six or more months or, if an actively employed participant, at any time after employment if death results from an accident. The accident and sickness disability insurance benefits shall be payable to a participant at any time after becoming a participant in the Plan.
(e)	If amounts in the trust fund of the Separate Insurance Benefit Plan are insufficient at any time to enable the Boards of Trustees to pay benefits due in full, then an equitable graded percentage of the payment shall be made.
"§ 143‑166.62.  Exemption from garnishment and attachment.
The right of a participant in the Separate Insurance Benefits Plan to the benefits provided under this Article is nonforfeitable and exempt from levy, sale, and garnishment."
SECTION 4.3.  This Part is effective June 1, 2020.

Part V. funds to assist local GOVERNMENTs with achieving benefit parity for ems personnel
SECTION 5.1.  There is appropriated the sum of forty‑four million dollars ($44,000,000) in recurring funds for the 2020‑2021 fiscal year from the General Fund to the Office of State Budget and Management to be placed in reserve for the purpose of assisting State agencies and local government employers in providing the benefits specified in this act.
SECTION 5.2.  This Part is effective July 1, 2020.

Part VI. Effective date
SECTION 6.1.  Except as otherwise provided, this act is effective when it becomes law.