the pension is qualified for Bailey in NC as long as her pension was VESTED by August 12, 1989. That means her work start date had to be prior to August 12, 1984.
the issue is NOT employed prior to August, 12, 1989, it is VESTED prior to August, 12, 1989
https://www.ncdor.gov/taxes-forms/individual-income-tax/bailey-decision-concerning-federal-state-and...
