reglab/housing_qa huggingface dataset:
NE Code § 23-2313 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-2313 - Retirement system; Auditor of Public Accounts; audit; report.

23-2313.  Retirement system; Auditor of Public Accounts; audit; report.It shall be the duty of the Auditor of Public Accounts to make an annual audit of the retirement system and an annual report to the retirement board and to the Clerk of the Legislature of the condition of the retirement system. The report submitted to the Clerk of the Legislature shall be submitted electronically. Each member of the Legislature shall receive an electronic copy of the report required by this section by making a request for such report to either the Auditor of Public Accounts or the retirement board.Source   Laws 1965, c. 94, § 13, p. 407;   Laws 1973, LB 214, § 2;   Laws 1979, LB 322, § 5;   Laws 1988, LB 1169, § 1;  Laws 2012, LB782, § 23.
NE Code § 23-2314 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-2314 - Retirement system; powers.

23-2314.  Retirement system; powers.The retirement system may sue or be sued in the name of the system, and in all actions brought by or against it, the system shall be represented by the Attorney General.Source   Laws 1965, c. 94, § 14, p. 407;   Laws 1996, LB 847, § 6.
NE Code § 23-2315 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-2315 - Retirement system; retirement; when; conditions; application for benefits; deferment of payment; board; duties; certain required minimum distributions; election authorized.

23-2315.  Retirement system; retirement; when; conditions; application for benefits; deferment of payment; board; duties; certain required minimum distributions; election authorized.(1) Upon filing an application for benefits with the board, an employee may elect to retire at any time after attaining the age of fifty-five or an employee may retire as a result of disability at any age.(2) The member shall specify in the application for benefits the manner in which he or she wishes to receive the retirement benefit under the options provided by the County Employees Retirement Act. Payment under the application for benefits shall be made (a) for annuities, no sooner than the annuity start date, and (b) for other distributions, no sooner than the date of final account value.(3) Payment of any benefit provided under the retirement system shall not be deferred later than the required beginning date.(4) The board shall make reasonable efforts to locate the member or the member's beneficiary and distribute benefits by the required beginning date. If the board is unable to make such a distribution, the benefit shall be distributed pursuant to the Uniform Disposition of Unclaimed Property Act and no amounts may be applied to increase the benefits any member would otherwise receive under the County Employees Retirement Act.(5) A participant or beneficiary who would have been required to receive required minimum distributions for 2009 but for the enactment of section 401(a)(9)(H) of the Internal Revenue Code, and who would have satisfied that requirement by receiving distributions that are either equal to the 2009 required minimum distributions or one or more payments in a series of substantially equal distributions, including the 2009 required minimum distribution, made at least annually and expected to last for the life or life expectancy of the participant, the joint lives or joint life expectancy of the participant and the participant's designated beneficiary, or for a period of at least ten years, shall receive those distributions for 2009 unless the participant or beneficiary chooses not to receive such distributions. Participants and beneficiaries shall be given the opportunity to elect to stop receiving the distributions described in this subsection.Source   Laws 1965, c. 94, § 15, p. 407;   Laws 1975, LB 47, § 2;   Laws 1979, LB 391, § 1;   Laws 1982, LB 287, § 1;   Laws 1986, LB 311, § 5;   Laws 1987, LB 60, § 1;   Laws 1987, LB 296, § 1;   Laws 1994, LB 833, § 7;   Laws 1996, LB 1076, § 3;  Laws 2003, LB 451, § 6;  Laws 2009, LB188, § 3;  Laws 2013, LB263, § 6;  Laws 2020, LB1054, § 2.  Cross References  Uniform Disposition of Unclaimed Property Act, see section 69-1329.
NE Code § 23-2315.01 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-2315.01 - Retirement for disability; application; when; medical examination; waiver.

23-2315.01.  Retirement for disability; application; when; medical examination; waiver.(1) Any member, disregarding the length of service, may be retired as a result of disability either upon his or her own application or upon the application of his or her employer or any person acting in his or her behalf. Before any member may be so retired, a medical examination shall be made at the expense of the retirement system, which examination shall be conducted by a disinterested physician legally authorized to practice medicine under the laws of the state in which he or she practices, such physician to be selected by the retirement board, and the physician shall certify to the board that the member should be retired because he or she suffers from an inability to engage in any substantially gainful activity by reason of any medically determinable physical or mental impairment which was initially diagnosed or became disabling while the member was an active participant in the plan and which can be expected to result in death or to be of long-continued and indefinite duration. The medical examination may be waived if, in the judgment of the retirement board, extraordinary circumstances exist which preclude substantial gainful activity by the member. Such circumstances shall include hospice placement or similar confinement for a terminal illness or injury. The application for disability retirement shall be made within one year of termination of employment.(2) The retirement board may require any disability beneficiary who has not attained the age of fifty-five years to undergo a medical examination at the expense of the board once each year. Should any disability beneficiary refuse to undergo such an examination, his or her disability retirement benefit may be discontinued by the board.(3) The retirement board may adopt and promulgate rules and regulations and prescribe the necessary forms to carry out this section.Source   Laws 1975, LB 47, § 3;   Laws 1997, LB 623, § 5;  Laws 2001, LB 408, § 5;  Laws 2010, LB950, § 6;  Laws 2017, LB415, § 13.
NE Code § 23-2316 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-2316 - Retirement system; retirement value for employee.

23-2316.  Retirement system; retirement value for employee.The retirement value for any employee who retires under the provisions of section 23-2315 shall be (1) for participants in the defined contribution benefit, the sum of the employee's employee account and employer account as of the date of final account value and (2) for participants in the cash balance benefit, the benefit provided in section 23-2308.01 as of the date of final account value.Source   Laws 1965, c. 94, § 16, p. 407;  Laws 2002, LB 687, § 11;  Laws 2003, LB 451, § 7.
NE Code § 23-2317.01 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-2317.01 - County Equal Retirement Benefit Fund; created; use.

23-2317.01.  County Equal Retirement Benefit Fund; created; use.There is hereby created the County Equal Retirement Benefit Fund to be administered by the board. Each county participating in the retirement system on January 1, 1984, pursuant to the County Employees Retirement Act shall make a contribution at least once a year to the fund, in addition to any other retirement contributions. Such contribution shall be in an amount determined by the board to provide all similarly situated male and female members of the retirement system with equal benefits pursuant to subsection (2) of section 23-2317 and to provide for direct expenses incurred in administering the fund. The board shall keep a record of the contributions made by each county.Source   Laws 1983, LB 210, § 4;   Laws 1991, LB 549, § 10;   Laws 1998, LB 1191, § 27.
NE Code § 23-2318 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-2318 - Transferred to section 23-2334.

23-2318.  Transferred to section 23-2334.
NE Code § 23-2321 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-2321 - Retirement system; member; death before retirement; death benefit; death while performing qualified military service; additional death benefit.

23-2321.  Retirement system; member; death before retirement; death benefit; death while performing qualified military service; additional death benefit.(1)(a) In the event of a member's death before the member's retirement date, the death benefit shall be equal to (i) for participants in the defined contribution benefit, the total of the employee account and the employer account and (ii) for participants in the cash balance benefit, the benefit provided in section 23-2308.01.(b) Except as provided in section 42-1107, the death benefit shall be paid pursuant to section 23-2327.(c) If the beneficiary is not the member's surviving spouse, the death benefit shall be paid as a lump-sum payment or payments, except that the entire account must be distributed by the fifth anniversary of the member's death. If the sole primary beneficiary is the member's surviving spouse, the surviving spouse may elect to receive an annuity calculated as if the member retired and selected a one-hundred-percent joint and survivor annuity effective on the annuity purchase date. If the surviving spouse does not elect the annuity option within one hundred eighty days after the death of the member, the surviving spouse shall receive a lump-sum payment or payments, except that the entire account must be distributed by the fifth anniversary of the member's death.(2) A lump-sum death benefit paid to the member's beneficiary, other than the member's estate, that is an eligible distribution may be distributed in the form of a direct transfer to a retirement plan eligible to receive such transfer under the provisions of the Internal Revenue Code.(3) For any member whose death occurs on or after January 1, 2007, while performing qualified military service as defined in section 414(u) of the Internal Revenue Code, the member's beneficiary shall be entitled to any additional death benefit that would have been provided, other than the accrual of any benefit relating to the period of qualified military service. The additional death benefit shall be determined as if the member had returned to employment with a participating county and such employment had terminated on the date of the member's death.Source   Laws 1965, c. 94, § 21, p. 409;   Laws 1975, LB 47, § 5;   Laws 1985, LB 347, § 10;   Laws 1994, LB 1306, § 2;   Laws 1996, LB 1273, § 17;  Laws 2002, LB 687, § 16;  Laws 2003, LB 451, § 12;  Laws 2004, LB 1097, § 6;  Laws 2009, LB188, § 6;  Laws 2012, LB916, § 11;  Laws 2019, LB34, § 6.
NE Code § 23-2322 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-2322 - Retirement system; retirement benefits; exemption from legal process; exception.

23-2322.  Retirement system; retirement benefits; exemption from legal process; exception.Annuities or benefits which any person shall be entitled to receive under the County Employees Retirement Act shall not be subject to garnishment, attachment, levy, the operation of bankruptcy or insolvency laws, or any other process of law whatsoever and shall not be assignable except to the extent that such annuities or benefits are subject to a qualified domestic relations order under the Spousal Pension Rights Act.Source   Laws 1965, c. 94, § 22, p. 409;   Laws 1985, LB 347, § 12;   Laws 1986, LB 311, § 8;   Laws 1989, LB 506, § 1;   Laws 1996, LB 1273, § 18;  Laws 2012, LB916, § 12;  Laws 2015, LB40, § 5.  Cross References  Spousal Pension Rights Act, see section 42-1101.
NE Code § 23-2323 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-2323 - Transferred to section 23-2335.

23-2323.  Transferred to section 23-2335.
NE Code § 23-2323.03 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-2323.03 - Retirement system; accept payments and rollovers; limitations; board; powers.

23-2323.03.  Retirement system; accept payments and rollovers; limitations; board; powers.(1) The retirement system may accept cash rollover contributions from a member who is making payment pursuant to section 23-2306.02, 23-2306.03, 23-2320, or 23-2323.01 if the contributions do not exceed the amount authorized to be paid by the member pursuant to section 23-2306.02, 23-2306.03, 23-2320, or 23-2323.01, and the contributions represent (a) all or any portion of the balance of the member's interest in a qualified plan under section 401(a) of the Internal Revenue Code or (b) the interest of the member from an individual retirement account or an individual retirement annuity, the entire amount of which is attributable to a qualified total distribution, as defined in the Internal Revenue Code, from a qualified plan under section 401(a) of the code and qualified as a tax-free rollover amount. The member's interest under subdivision (a) or (b) of this subsection must be transferred to the retirement system within sixty days from the date of the distribution from the qualified plan, individual retirement account, or individual retirement annuity.(2) Cash transferred to the retirement system as a rollover contribution shall be deposited as other payments made under section 23-2306.02, 23-2306.03, 23-2320, or 23-2323.01.(3) Under the same conditions as provided in subsection (1) of this section, the retirement system may accept eligible rollover distributions from (a) an annuity contract described in section 403(b) of the Internal Revenue Code, (b) a plan described in section 457(b) of the code which is maintained by a state, a political subdivision of a state, or any agency or instrumentality of a state or political subdivision of a state, or (c) the portion of a distribution from an individual retirement account or annuity described in section 408(a) or 408(b) of the code that is eligible to be rolled over and would otherwise be includable in gross income. Amounts accepted pursuant to this subsection shall be deposited as all other payments under this section.(4) The retirement system may accept direct rollover distributions made from a qualified plan pursuant to section 401(a)(31) of the Internal Revenue Code. The direct rollover distribution shall be deposited as all other payments under this section.(5) The board may adopt and promulgate rules and regulations defining procedures for acceptance of rollovers which are consistent with sections 401(a)(31) and 402 of the Internal Revenue Code.Source   Laws 1996, LB 847, § 9;   Laws 1997, LB 250, § 7;   Laws 1997, LB 624, § 7;  Laws 2001, LB 142, § 35;  Laws 2002, LB 407, § 8;  Laws 2018, LB1005, § 11.
NE Code § 23-2323.04 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-2323.04 - Retirement system; accept transfers; limitations; how treated.

23-2323.04.  Retirement system; accept transfers; limitations; how treated.The retirement system may accept as payment for withdrawn amounts made pursuant to the County Employees Retirement Act a direct trustee-to-trustee transfer from (1) an eligible tax-sheltered annuity plan as described in section 403(b) of the Internal Revenue Code or (2) an eligible deferred compensation plan as described in section 457(b) of the code on behalf of a member who is making payments for such amounts. The amount transferred shall not exceed the amount withdrawn and such transferred amount shall qualify as a purchase of permissive service credit by the member as defined in section 415 of the code.Source Laws 2002, LB 407, § 9.
NE Code § 23-2324 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-2324 - Retirement system; membership status; not lost while employment continues.

23-2324.  Retirement system; membership status; not lost while employment continues.Persons who have become members of the retirement system shall not thereafter lose their status as members while they remain employees.Source  Laws 1965, c. 94, § 24, p. 409.
NE Code § 23-2325 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-2325 - Retirement system; false or fraudulent actions; prohibited acts; penalty; denial of benefits.

23-2325.  Retirement system; false or fraudulent actions; prohibited acts; penalty; denial of benefits.Any person who, knowing it to be false or fraudulent, presents or causes to be presented a false or fraudulent claim or benefit application, any false or fraudulent proof in support of such a claim or benefit, or false or fraudulent information which would affect a future claim or benefit application to be paid under the retirement system for the purpose of defrauding or attempting to defraud the retirement system shall be guilty of a Class II misdemeanor. The retirement board shall deny any benefits that it determines are based on false or fraudulent information and shall have a cause of action against the member to recover any benefits already paid on the basis of such information.Source   Laws 1965, c. 94, § 25, p. 410;   Laws 1977, LB 40, § 98;   Laws 1998, LB 1191, § 32.
NE Code § 23-2326 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-2326 - Retirement benefits; declared additional to benefits under federal Social Security Act.

23-2326.  Retirement benefits; declared additional to benefits under federal Social Security Act.The retirement allowances and benefits provided for by the County Employees Retirement Act shall be in addition to benefits and allowances payable under the provisions of the federal Social Security Act.Source   Laws 1965, c. 94, § 26, p. 410;   Laws 1985, LB 347, § 13.
NE Code § 23-2327 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-2327 - Beneficiary designation; order of priority.

23-2327.  Beneficiary designation; order of priority.(1) Except as provided in section 42-1107, in the event of a member's death, the death benefit shall be paid to the following, in order of priority:(a) To the member's surviving designated beneficiary on file with the board;(b) To the spouse married to the member on the member's date of death if there is no surviving designated beneficiary on file with the board; or(c) To the member's estate if the member is not married on the member's date of death and there is no surviving designated beneficiary on file with the board.(2) The priority designations described in subsection (1) of this section shall not apply if the member has retired under a joint and survivor benefit option.Source Laws 2019, LB34, § 8.
NE Code § 23-2328 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-2328 - Retirement system; elected officials and employees having regular term; when act operative.

23-2328.  Retirement system; elected officials and employees having regular term; when act operative.The provisions of the County Employees Retirement Act pertaining to elected officials or other employees having a regular term of office shall be so interpreted as to effectuate its general purpose and to take effect as soon as the same may become operative under the Constitution of the State of Nebraska.Source   Laws 1965, c. 94, § 28, p. 410;   Laws 1985, LB 347, § 15.
NE Code § 23-2329 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-2329 - Retirement system; when effective.

23-2329.  Retirement system; when effective.The County Employees Retirement Act shall become effective for each county upon its adoption by the county board or on January 1, 1987, whichever is earlier.Source   Laws 1965, c. 94, § 29, p. 410;   Laws 1975, LB 45, § 2;   Laws 1985, LB 347, § 16;   Laws 1985, LB 432, § 3.  Cross References  County with one hundred fifty thousand inhabitants or more, provisions applicable if retirement system not adopted, see section 23-1118.
NE Code § 23-2330 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-2330 - Retirement system; adoption; certification; list of eligible employees to retirement board.

23-2330.  Retirement system; adoption; certification; list of eligible employees to retirement board.Upon the adoption of the retirement system by the county board, the county clerk shall certify such action to the retirement board. Upon the adoption of the retirement system by the county board or by January 1, 1987, whichever is earlier, the county clerk shall submit to the board a list of all employees then eligible for participation in the plan, which list shall state the name and address of the employee and his or her gross monthly wage.Source   Laws 1965, c. 94, § 30, p. 410;   Laws 1967, c. 133, § 1, p. 418;   Laws 1973, LB 216, § 2;   Laws 1975, LB 45, § 3;   Laws 1985, LB 347, § 17;   Laws 1985, LB 432, § 4.
NE Code § 23-2330.01 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-2330.01 - Limitation of actions.

23-2330.01.  Limitation of actions.Every claim and demand under the County Employees Retirement Act and against the retirement system or the retirement board shall be forever barred unless the action is brought within two years of the time at which the claim accrued.Source  Laws 1996, LB 1076, § 6.
NE Code § 23-2330.02 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-2330.02 - Retirement system contributions, property, and rights; how treated.

23-2330.02.  Retirement system contributions, property, and rights; how treated.All contributions to the retirement system, all property and rights purchased with the contributions, and all investment income attributable to the contributions, property, or rights shall be held in trust by the State of Nebraska for the exclusive benefit of members and their beneficiaries and shall only be used to pay benefits to such persons and to pay administrative expenses according to the provisions of the County Employees Retirement Act.Source  Laws 1998, LB 1191, § 30.
NE Code § 23-2330.03 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-2330.03 - Termination of system or contributions; effect.

23-2330.03.  Termination of system or contributions; effect.Upon termination or partial termination of the retirement system or upon complete discontinuance of contributions under the retirement system, the rights of all affected members to the amounts credited to the members' accounts shall be nonforfeitable.Source  Laws 1998, LB 1191, § 31.
NE Code § 23-2330.04 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-2330.04 - Municipal county; duties.

23-2330.04.  Municipal county; duties.The municipal county shall be responsible for making contributions and performing other duties and shall exercise the powers of a county under the County Employees Retirement Act with respect to the employees of the municipal county.Source Laws 2001, LB 142, § 36.
NE Code § 23-2331 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-2331 - Act, how cited.

23-2331.  Act, how cited.Sections 23-2301 to 23-2332.01 shall be known and may be cited as the County Employees Retirement Act.Source   Laws 1965, c. 94, § 31, p. 411;   Laws 1985, LB 347, § 18;   Laws 1991, LB 549, § 13;   Laws 1994, LB 833, § 8;   Laws 1995, LB 501, § 3;   Laws 1996, LB 847, § 10;   Laws 1996, LB 1076, § 7;   Laws 1997, LB 250, § 8;   Laws 1997, LB 623, § 6;   Laws 1997, LB 624, § 8;   Laws 1998, LB 1191, § 33;  Laws 1999, LB 687, § 3;  Laws 2001, LB 142, § 37;  Laws 2001, LB 186, § 2;  Laws 2002, LB 407, § 10;  Laws 2002, LB 687, § 17;  Laws 2019, LB34, § 7.