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20 <br /> (1) Orange County makes a Supplemental Retirement contribution to an authorized 401(k) or <br /> 457 Plan for each eligible employee as the Board of County Commissioners provides in its annual <br /> budget. <br /> (2) For this purpose, eligible employees are County employees both full time and part time <br /> (regularly scheduled at least 20 hours each workweek) appointed to permanent positions who are <br /> members of the N. C. Local Government Employees' Retirement System and who are not sworn <br /> law enforcement officers. See Section 28-380) for additional retirement benefits for Law <br /> Enforcement Officers. <br /> (3) To participate, an eligible employee completes the appropriate enrollment form. <br /> (4) Employees are eligible for coverage effective the date of appointment to the permanent <br /> position and enrollment in the retirement system. Contributions are suspended for any pay period <br /> in which the employee is in leave without pay status for that pay period.At termination,the County's <br /> supplemental retirement contribution ends. <br /> 0) Additional Retirement Benefits for Law Enforcement Officers. In accordance with N.C. Gen. Stat. § <br /> 143-166.70 additional retirement benefits are provided for Local Law Enforcement Officers. <br /> (1) Local governments are required to provide contributions to the Special Retirement Income <br /> Program (401 K Plan)for local law enforcement officers as follows: <br /> 2% of salary amount in F.Y. 1987- 1988 <br /> 5% of salary amount in F.Y. 1988- 1989 and thereafter <br /> (2) Special Separation Allowance. Local governments are required to pay a special separation <br /> allowance to sworn local law enforcement officers in accordance with N.C. Gen.Stat.§ 143-166.42. <br /> a. Eligibility. The local law enforcement officer must meet one of the following two criteria: <br /> 1. are at least age 55 and have five years creditable service as a law <br /> enforcement officer, or <br /> 2. have at least 30 years creditable service (regardless of age) in the Local <br /> Government Employees'Retirement System with at least 50 percent of that service <br /> being in law enforcement. <br /> b. Termination of Benefits. If the law enforcement officer meets one of the two criteria in <br /> Subsection 28-380)(2) the officer is entitled to a special separation allowance from <br /> retirement until: <br /> 1. The death of the officer; <br /> 2. The last day of the month in which the officer attains 62 years of age; or <br /> 3. The first day of reemployment by a local government employer in any <br /> capacity; however, an officer may be employed in a public safety position in a <br /> capacity not requiring participation in the Local Government Employees' <br /> Retirement system, and doing so will not cause payments to cease. <br /> c. Calculation of Benefits. The Special Separation Allowance received by the officer shall <br /> be calculated as provided by N.C. Gen. Stat. § 143-166.42. <br /> d. Separation Buyout for Law Enforcement Officers. Upon a qualifying retirement,with the <br /> Local Government Employee Retirement System (LGERS),a local law enforcement officer <br /> may receive a buyout of the Special Separation Allowance subject to the following: <br /> 1.The officer has at least 10 years of service to Orange County in any classification <br /> and at least 5 years creditable service to Orange County as a law enforcement <br /> officer; and <br />