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{2} not attained 62 years of age; aed completed at least five years of continuous service as a enforcement officer immediately prior to service retirement. Any break in continuous service because of disability retirement or disability salary continuation benefits shall not adversely affect an officer's qualification to receive the allowance, provided that the officer returns to service within 45 days after the disability benefits cease. Calculation of the Allowance If the officer qualifies for the allowance, the county will be responsible for calculating and paying .the annual separation allowance in twelve equal installments each year on the last day of each month until the officer reaches 62 years of age, at which time payments shall cease. Also, if a retired officer dies or is reemployed in any capacity by a city, town, county or the state, payments shall also cease. As defined by G.S. 143-166141(b), "creditable service" means the service for which credit is allowed under the retirement system of which the officer is a member, provided that at least 50% of the service is as a law enforcement officer. We have attached three charts which provide examples of salary levels, years of service, and monthly payments of the separation allowance. These charts were developed by the staff of the League of Municipalities (note the reference to police officers). Eligibility. . There are a number of sheriffs who will be leaving office at the end of November. These elected law enforcement officers will not be eligible for the special separation allowance since they will not be employed as of the effective date (1/1/87) of this new benefit. However, a sheriff, upon leaving office, ~ay qualify for the separation allowance if he is employed in another capacity as a law enforcement officer and is so employed as of January 1, 1987. This continuation of employment may be with any local government jurisdiction. In such cases, the last employer is solely responsible for paying the separation allowance if the officer takes early retirement. 2. Sheriff's Association Dues The membership fee charged by the Sheriff's Association was increased significantly this year. In a number of cases, the county government pays this membership fee on behalf of the sheriff.