LGERS Employer Handbook Retirement Systems Division Sections Retirement Systems Responsibilities Employer Responsibilities Publications & Forms LGERS Membership Requirements Enrolling a New Member Reporting Monthly Member & Employer Contributions Changing Member Information Reporting a Member Death Refunds Online (Refund of Contributions) Transferring Service & Contributions Between Systems Creditable Service & Purchase Provisions Retirement Benefit Eligibility Requirements Retirement Formula & Service Retirement Benefit Benefit Limitations Table of Contents Retirement Systems Division Retirement Systems Division Sections Retirement Systems Responsibilities Publications & Forms Important Information & Contacts Employers Employer Responsibilities Required Monthly Reporting Adding a New Member Changing Member Information Employing a Retiree Members Membership Requirements Retirement Benefit Eligibility Retirement Benefit Calculations NC 401(k) and NC 457 Plans Retirement Benefit Payment Options Retirement Application Process Death Benefits