Mags are a tricky issue...
They can be purchased by the individual officer at their own expense for "duty" use, but that doen't mean they can't use the magazine in their personally-owned weapon, off-duty.
When the person ceases being a law enforcement officers they must immediately do one of the following:
1) Sell or transfer the magazines to another law enforcement officer who is authorized to possess the magazines;
2) Sell or transfer the magazines to an FFL;
3) Surrender the magazines to their law enforcement agency.
If an officer retires "honorably," the agency may "gift" the officer with their post-ban high caps at retirement, although the same does not hold true for a post-ban assault weapon or post-86 MG.
If I missed anything, I am sure someone will be along to correct me shortly.