Governing Laws The Teachers' and State Employees' Retirement System (TSERS), Local Governmental Employees' Retirement System (LGERS) and the Supplemental Board of Trustees have laws that govern their actions and conduct. TSERS/LGERS Laws Retirement System Laws Supplemental Retirement Board of Trustees Board, Department, and NC 401(k) Plan: N.C.G.S. § 135, Article 5NC 457 Plan: N.C.G.S. § 143B-426.24NC 403(b) Program (K-12 schools): N.C.G.S. § 115C-341.2NC 403(b) Program (community colleges): N.C.G.S. § 115D-25.4
Governing Laws The Teachers' and State Employees' Retirement System (TSERS), Local Governmental Employees' Retirement System (LGERS) and the Supplemental Board of Trustees have laws that govern their actions and conduct. TSERS/LGERS Laws Retirement System Laws Supplemental Retirement Board of Trustees Board, Department, and NC 401(k) Plan: N.C.G.S. § 135, Article 5NC 457 Plan: N.C.G.S. § 143B-426.24NC 403(b) Program (K-12 schools): N.C.G.S. § 115C-341.2NC 403(b) Program (community colleges): N.C.G.S. § 115D-25.4
