reglab/housing_qa huggingface dataset:
NE Code § 84-1313 (2021)
2021 Nebraska Revised Statutes|Chapter 84 - State Officers|84-1313 - Retirement system; accept payments and rollovers; limitations; board; powers.

84-1313.  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 84-1322 or 84-1325 if the contributions do not exceed the amount of payment authorized to be paid by the member pursuant to section 84-1322 or 84-1325 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 84-1322 or 84-1325.(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, § 49;   Laws 1997, LB 624, § 37;  Laws 2002, LB 407, § 59;  Laws 2018, LB1005, § 47.
NE Code § 84-1313.01 (2021)
2021 Nebraska Revised Statutes|Chapter 84 - State Officers|84-1313.01 - Retirement system; accept transfers; limitations; how treated.

84-1313.01.  Retirement system; accept transfers; limitations; how treated.The retirement system may accept as payment for withdrawn amounts made pursuant to the State 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, § 61.
NE Code § 84-1313.02 (2021)
2021 Nebraska Revised Statutes|Chapter 84 - State Officers|84-1313.02 - Retirement system; transfer eligible rollover distribution; conditions.

84-1313.02.  Retirement system; transfer eligible rollover distribution; conditions.The retirement system may transfer any distribution of benefits to a member which is an eligible rollover distribution as defined in section 84-1312 in a direct rollover to the deferred compensation plan authorized under section 84-1504 if the following conditions are met:(1) The member has an amount of compensation deferred immediately after the rollover at least equal to the amount of compensation deferred immediately before the rollover;(2) The account of the member is valued as of the date of final account value;(3) The member is not eligible for additional annual deferrals in the receiving plan unless the member is performing services for the state; and(4) The deferred compensation plan provides for such rollovers.Source  Laws 2009, LB188, § 12;  Laws 2011, LB509, § 47.
NE Code § 84-1314 (2021)
2021 Nebraska Revised Statutes|Chapter 84 - State Officers|84-1314 - State Employees Defined Contribution Retirement Expense Fund; State Employees Cash Balance Retirement Expense Fund; created; use; investment.

84-1314.  State Employees Defined Contribution Retirement Expense Fund; State Employees Cash Balance Retirement Expense Fund; created; use; investment.(1) The State Employees Defined Contribution Retirement Expense Fund is created. The fund shall be credited with money from the retirement system assets and income sufficient to pay the pro rata share of administrative expenses incurred as directed by the board for the proper administration of the State Employees Retirement Act and necessary in connection with the administration and operation of the retirement system, except as provided in sections 84-1309.02, 84-1310.01, and 84-1311.03. Any money in the fund available for investment shall be invested by the state investment officer pursuant to the Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act.(2) The State Employees Cash Balance Retirement Expense Fund is created. The fund shall be credited with money forfeited pursuant to section 84-1321.01 and with money from the retirement system assets and income sufficient to pay the pro rata share of administrative expenses incurred as directed by the board for the proper administration of the State Employees Retirement Act and necessary in connection with the administration and operation of the retirement system, except as provided in sections 84-1309.02, 84-1310.01, and 84-1311.03. Any money in the fund available for investment shall be invested by the state investment officer pursuant to the Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act.(3) Forfeiture funds collected from members participating in the defined contribution benefit shall be used to either pay expenses or reduce employer contributions related to the defined contribution benefit. Any unused funds shall be allocated as earnings of and transferred to the accounts of the remaining members within twelve months after receipt of the funds by the board.Source   Laws 1997, LB 623, § 40;  Laws 2000, LB 1200, § 7;  Laws 2001, LB 408, § 28;  Laws 2003, LB 451, § 26;  Laws 2005, LB 364, § 18;  Laws 2007, LB328, § 8;  Laws 2010, LB950, § 25;  Laws 2013, LB263, § 38. Cross References   Nebraska Capital Expansion Act, see section 72-1269.  Nebraska State Funds Investment Act, see section 72-1260.
NE Code § 84-1315 (2021)
2021 Nebraska Revised Statutes|Chapter 84 - State Officers|84-1315 - Auditor of Public Accounts; annual audit of retirement system; annual report.

84-1315.  Auditor of Public Accounts; annual audit of retirement system; annual 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 1963, c. 532, § 15, p. 1673;   Laws 1971, LB 987, § 37;   Laws 1972, LB 1072, § 1;   Laws 1979, LB 322, § 75;   Laws 1988, LB 1169, § 2;  Laws 2012, LB782, § 232.
NE Code § 84-1315.01 (2021)
2021 Nebraska Revised Statutes|Chapter 84 - State Officers|84-1315.01 - Transferred to section 84-1507.

84-1315.01.  Transferred to section 84-1507.
NE Code § 84-1316 (2021)
2021 Nebraska Revised Statutes|Chapter 84 - State Officers|84-1316 - Retirement system; sue and be sued; actions; representation by Attorney General.

84-1316.  Retirement system; sue and be sued; actions; representation by Attorney General.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 1963, c. 532, § 16, p. 1673;   Laws 1996, LB 847, § 46.
NE Code § 84-1317 (2021)
2021 Nebraska Revised Statutes|Chapter 84 - State Officers|84-1317 - Employees; retirement date; application for benefits; deferment of benefits; board; duties; certain required minimum distributions; election authorized.

84-1317.  Employees; retirement date; application for benefits; deferment of benefits; board; duties; certain required minimum distributions; election authorized.(1) Upon filing an application for benefits with the board, an employee may elect to retire after the attainment of age 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 State 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 State 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 1963, c. 532, § 17, p. 1673;   Laws 1967, c. 619, § 2, p. 2075;   Laws 1971, LB 360, § 1;   Laws 1973, LB 498, § 4;   Laws 1973, LB 55, § 1;   Laws 1974, LB 740, § 2;   Laws 1979, LB 391, § 7;   Laws 1979, LB 161, § 3;   Laws 1981, LB 288, § 1;   Laws 1982, LB 287, § 5;   Laws 1983, LB 604, § 25;   Laws 1983, LB 219, § 2;   Laws 1986, LB 325, § 17;   Laws 1986, LB 311, § 32;   Laws 1987, LB 296, § 4;   Laws 1996, LB 1076, § 39;   Laws 1997, LB 624, § 38;  Laws 2003, LB 451, § 27;  Laws 2009, LB188, § 13;  Laws 2013, LB263, § 39;  Laws 2020, LB1054, § 12.  Cross References  Uniform Disposition of Unclaimed Property Act, see section 69-1329.
NE Code § 84-1318 (2021)
2021 Nebraska Revised Statutes|Chapter 84 - State Officers|84-1318 - Employees; benefits; retirement value; how computed.

84-1318.  Employees; benefits; retirement value; how computed.The retirement value for any employee who retires under the provisions of section 84-1317 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 84-1309.02 as of the date of final account value.Source   Laws 1963, c. 532, § 18, p. 1674;  Laws 2002, LB 687, § 26;  Laws 2003, LB 451, § 28.
NE Code § 84-1319.01 (2021)
2021 Nebraska Revised Statutes|Chapter 84 - State Officers|84-1319.01 - State Equal Retirement Benefit Fund; created; use.

84-1319.01.  State Equal Retirement Benefit Fund; created; use.There is hereby created the State Equal Retirement Benefit Fund, to be administered by the board. Each state agency participating in the retirement system 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 84-1319 and to provide for direct expenses incurred in administering the fund. The amount contributed to the fund by each state agency participating in the retirement system shall be proportionate to the total amount such agency contributes to the system for retirement benefits.Source   Laws 1983, LB 210, § 3;   Laws 1998, LB 1191, § 73.
NE Code § 84-1320 (2021)
2021 Nebraska Revised Statutes|Chapter 84 - State Officers|84-1320 - Prior service retirement benefits; when payable; how computed; deferment; reduction in amount, when.

84-1320.  Prior service retirement benefits; when payable; how computed; deferment; reduction in amount, when.The prior service retirement benefit shall be a straight life annuity, payable monthly with the first payment made as of the annuity start date, in an amount determined in accordance with the State Employees Retirement Act, except that the payments may be made less often than monthly if the monthly payment would be less than fifteen dollars. At the option of the member, the first payment may be deferred to commence at any time, except that no benefit shall be deferred later than the required beginning date. Such deferred benefit shall be the actuarial equivalent, based on factors designated by the board, of the prior service benefit. In the event of retirement before age sixty-five under section 84-1317, the amount of the prior service annuity shall be reduced in accordance with the principles of actuarial equivalence based on factors designated by the board. Any member of the retirement system who ceases to be an employee before becoming eligible for retirement under section 84-1317, who has accrued a prior service retirement benefit as defined in the act, and who has been continuously employed by the state for ten or more years immediately prior to termination shall receive the prior service retirement benefit determined in accordance with the act upon attaining age sixty-five. At the option of the terminating member, such annuity may commence as of the first of the month at any time after such member attains the age of fifty-five or may be deferred, except that no benefit shall be deferred later than the required beginning date. Such election by the terminating member may be made at any time prior to the commencement of the annuity payments. Any terminating employee who forfeits a vested future service retirement benefit by withdrawing his or her employee account shall also forfeit any vested prior service retirement benefit to which he or she would otherwise be entitled.Source   Laws 1963, c. 532, § 20, p. 1675;   Laws 1973, LB 479, § 1;   Laws 1976, LB 643, § 1;   Laws 1984, LB 751, § 8;   Laws 1986, LB 325, § 19;   Laws 1986, LB 311, § 34;   Laws 1987, LB 308, § 2;   Laws 1994, LB 833, § 51;  Laws 2003, LB 451, § 30;  Laws 2020, LB1054, § 14.
NE Code § 84-1323 (2021)
2021 Nebraska Revised Statutes|Chapter 84 - State Officers|84-1323 - Members; death before retirement; death benefit; amount; direct transfer to retirement plan; death while performing qualified military service; additional death benefit.

84-1323.  Members; death before retirement; death benefit; amount; direct transfer to retirement plan; 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 84-1309.02.(b) Except as provided in section 42-1107, the death benefit shall be paid pursuant to section 84-1323.02.(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 the State of Nebraska and such employment had terminated on the date of the member's death.Source   Laws 1963, c. 532, § 23, p. 1676;   Laws 1973, LB 498, § 7;   Laws 1984, LB 751, § 10;   Laws 1994, LB 1306, § 10;   Laws 1996, LB 1273, § 33;  Laws 2002, LB 687, § 31;  Laws 2003, LB 451, § 34;  Laws 2004, LB 1097, § 36;  Laws 2009, LB188, § 16;  Laws 2012, LB916, § 41;  Laws 2019, LB34, § 26.
NE Code § 84-1323.01 (2021)
2021 Nebraska Revised Statutes|Chapter 84 - State Officers|84-1323.01 - Employee; retirement; disability; medical examination; waiver.

84-1323.01.  Employee; retirement; disability; medical examination; waiver.(1) Any member who is an employee, disregarding the length of service, may be retired as a result of disability either upon the member's own application or upon the application of the member's employer or any person acting in the member's 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 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. If any disability beneficiary refuses to undergo such an examination, the 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 1973, LB 498, § 8;   Laws 1993, LB 417, § 8;   Laws 1997, LB 623, § 44;  Laws 1999, LB 703, § 25;  Laws 2001, LB 408, § 29;  Laws 2010, LB950, § 27;  Laws 2017, LB415, § 50.
NE Code § 84-1323.02 (2021)
2021 Nebraska Revised Statutes|Chapter 84 - State Officers|84-1323.02 - Beneficiary designation; order of priority.

84-1323.02.  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, § 28.
NE Code § 84-1324 (2021)
2021 Nebraska Revised Statutes|Chapter 84 - State Officers|84-1324 - Retirement benefits; exemption from legal process; exception.

84-1324.  Retirement benefits; exemption from legal process; exception.All annuities or benefits which any person shall be entitled to receive under the State 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 1963, c. 532, § 24, p. 1676;   Laws 1986, LB 311, § 37;   Laws 1989, LB 506, § 20;   Laws 1996, LB 1273, § 34;  Laws 2012, LB916, § 42;  Laws 2015, LB40, § 15.  Cross References  Spousal Pension Rights Act, see section 42-1101.
NE Code § 84-1326 (2021)
2021 Nebraska Revised Statutes|Chapter 84 - State Officers|84-1326 - Retirement system; membership status; not lost while employment continues.

84-1326.  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 1963, c. 532, § 26, p. 1676.