Cashwell v. Department of State Treasurer

CALABRIA, Judge.

Narley Cashwell (“petitioner”) appeals an order denying petitioner a tax free pension 1 under the Consolidated Judicial Retirement System (“CJRS”) and the Teachers’ and State Employees Retirement System (“TSERS”). We find no error.

I. TSERS and CJRS

The TSERS and CJRS are retirement systems created by the General Assembly for North Carolina state employees. Both systems are similarly structured, administered by the Retirement Systems Division of the Department of the State Treasurer (“respondent”), and funded by contributions from eligible employees (“members”). Each month a…