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With the new law providing that this benefit cease at <br />age 62, the number of new employees eligible should be <br />offset by the attrition of employees reaching the age of 62. <br />The annual cost of this program would then remain about <br />the same. <br /> <br /> We would recommend that in keeping with previous <br />policies of Cabarrus County that the special law officer's <br />retirement allowance schedule be extended under County <br />policy to include all Cabarrus County Employees and that <br />$24,000 of fund balance be reserved annually to administer <br />this program. <br /> <br /> <br />