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RTH CAROLINA ASSOCIATION OF COUNTY COMMISSIONERS M~J~O~NDL~ TO: County Managers FROM: Ed Regan DATE: September 19, 1986 SUBJECT: 1) Additional Information - Special Separation Allowance for Law Enforcement Officers 2) Sheriff's Association Membership Dues 1} We have received several inquiries concerning administration of the special separation .allowance that was granted by the 1986 General Assembly for local law enforcement officers. You will recall that this allowance, together with the requirement for employer contributions to the 401(K) plan for law enforcement officers, was contained in BB2130 which was passed in the closing days of the 1986 Session. A general description of both provisions was sent to each county manager in a memorandum from Ron Aycock dated July' 24, 1986. This memorandum is intended to provide answers to some of the more detailed questions that have been posed recently. Following is a summary of the new law and additional information requested by counties. Summary of the Law~(Special Separation Allowance) Effective January 1, 1987, all counties will be required to pay a separation allowance to each /aw enforcement officer they employ who retires from the organization on or after January 1, 1987, and who meets the requirements specified below. The requirements of administering this separation allowance are the responsibility of the local government employer. The State Retirement Systems Division has no responsibility for calculating these allowances or for administering the payments. On the last day of the month in which the law enforcement officer retires, the county should calculate a separation allowance which equals the following: 0.85 percent of the annual equivalent of the officer's most recent basic rate of compensation for each year of creditable service. This amount is payable by the county to the law enforcement officer on a monthly basis. The calculation formula is Last Salary X 0.85 percent X Number of Years of Creditable Service. The separation allowance must be calculated and paid for each officer who has: (1) (a) completed thirty or more years of "creditable service" o__r, (b) attained 55 years of age and completed five or more years of creditable service; and ALBERT COATES LOCAL GOVERNMENT CENTER