Amends the following statutes to correct reference to the Executive Director of the Retirement Systems Division so that the title is accurately reflected:  GS 135-5 (benefits under the Teachers and State Employees Retirement System [TSERS]), GS 128-27 (benefits under the Local Government Employees Retirement System [LGERS]), GS 135-6 (TSERS-administration), GS 128-28 (LGERS-administration), GS 135-10.1 (failure of members to respond-TSERS), GS 128-32.1 (failure of members to respond-LGERS), GS 58-86-2 (NC Firefighters’ and Rescue Squad Workers Pension Fund [FRSP] definitions), GS 58-86-6 (FSRP pension advisory panel), and GS 135-107 (optional retirement program under the State’s disability income plan [DIP]).

Amends the death benefit plan for law enforcement officers under GS 128-27(1l) to clarify that officers who are members of LGERS can participate and be eligible for group life insurance benefits under the Group Life Insurance Plan (currently, just states members are eligible for those benefits under the Plan).

Amends the following statutes to change references to final average compensation to average final compensation: GS 135-8 (financing-TSERS) and GS 128-30 (financing-LGERS).

Amends the following statutes to replaces references to 72 years of age with references to the applicable age under Section 401(a)(9)(C)(v) of the Internal Revenue Code: GS 135-5 (benefits-TSERS), GS 128-27 (benefits-LGERS), GS 135-74 (Internal Revenue Code compliance under the Consolidated Judicial Retirement System[JRS]), and GS 120-4.31(Internal Revenue Code compliance under the Legislative Retirement System [LRS]).

Makes technical changes to GS 135-1(25) (definition of teacher-TSERS), GS 128-29(e) (selection of depositories under LGERS management of funds), and GS 135-48.10 (TSERS confidentiality provisions).

Amends GS 128-23(h) (original text refers to the statute as GS 123-23 but the provision does not appear in that statute), to specify that an ABC board that has ceased participating in LGERS as an inactive employer is not eligible to participate in LGERS.

Makes technical corrections, organizational and conforming changes, and/or language gender neutral.