reglab/housing_qa huggingface dataset:
NE Code § 23-2106 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-2106 - Transferred to section 13-706.

23-2106.  Transferred to section 13-706.
NE Code § 23-2201 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-2201 - Transferred to section 13-802.

23-2201.  Transferred to section 13-802.
NE Code § 23-2202 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-2202 - Transferred to section 13-801.

23-2202.  Transferred to section 13-801.
NE Code § 23-2203 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-2203 - Transferred to section 13-803.

23-2203.  Transferred to section 13-803.
NE Code § 23-2204 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-2204 - Transferred to section 13-804.

23-2204.  Transferred to section 13-804.
NE Code § 23-2205 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-2205 - Transferred to section 13-805.

23-2205.  Transferred to section 13-805.
NE Code § 23-2206 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-2206 - Transferred to section 13-806.

23-2206.  Transferred to section 13-806.
NE Code § 23-2207 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-2207 - Transferred to section 13-807.

23-2207.  Transferred to section 13-807.
NE Code § 23-2302 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-2302 - Retirement System for Nebraska Counties; establish; purpose; acceptance of contributions.

23-2302.  Retirement System for Nebraska Counties; establish; purpose; acceptance of contributions.(1) A county employees retirement system shall be established for the purpose of providing a retirement annuity or other benefits for employees as provided by the County Employees Retirement Act. It shall be known as the Retirement System for Nebraska Counties, and by such name shall transact all business and hold all cash and other property as provided in the County Employees Retirement Act.(2) The retirement system shall not accept as contributions any money from members or participating counties except the following:(a) Mandatory contributions and fees established by sections 23-2307 and 23-2308;(b) Payments on behalf of transferred employees made pursuant to section 23-2306.02 or 23-2306.03;(c) Money that is a repayment of refunded contributions made pursuant to section 23-2320;(d) Contributions for military service credit made pursuant to section 23-2323.01;(e) Actuarially required contributions pursuant to subdivision (4)(b) of section 23-2317;(f) Trustee-to-trustee transfers pursuant to section 23-2323.04;(g) Corrections ordered by the board pursuant to section 23-2305.01; or(h) Payments made pursuant to subsection (4) of section 23-2306.Source   Laws 1965, c. 94, § 2, p. 403;   Laws 1985, LB 347, § 2;   Laws 1985, LB 432, § 2;  Laws 2003, LB 451, § 3;  Laws 2011, LB509, § 3;  Laws 2018, LB1005, § 1.
NE Code § 23-2305 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-2305 - Public Employees Retirement Board; duties; rules and regulations.

23-2305.  Public Employees Retirement Board; duties; rules and regulations.It shall be the duty of the board to administer the County Employees Retirement Act as provided in section 84-1503. The board may adopt and promulgate rules and regulations to carry out the act.Source   Laws 1965, c. 94, § 5, p. 404;   Laws 1969, c. 172, § 2, p. 752;   Laws 1979, LB 416, § 1;   Laws 1985, LB 347, § 3;   Laws 1991, LB 549, § 2;   Laws 1995, LB 369, § 3;   Laws 1996, LB 847, § 3;  Laws 2018, LB1005, § 2.
NE Code § 23-2305.01 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-2305.01 - Board; power to adjust contributions and benefits; overpayment of benefits; investigatory powers; subpoenas.

23-2305.01.  Board; power to adjust contributions and benefits; overpayment of benefits; investigatory powers; subpoenas.(1)(a) If the board determines that the retirement system has previously received contributions or distributed benefits which for any reason are not in accordance with the statutory provisions of the County Employees Retirement Act, the board shall refund contributions, require additional contributions, adjust benefits, credit dividend amounts, or require repayment of benefits paid. In the event of an overpayment of a benefit, the board may, in addition to other remedies, offset future benefit payments by the amount of the prior overpayment, together with regular interest or interest credits, whichever is appropriate, thereon. In the event of an underpayment of a benefit, the board shall immediately make payment equal to the deficit amount plus regular interest or interest credits, whichever is appropriate.(b) The board shall have the power, through the director of the Nebraska Public Employees Retirement Systems or the director's designee, to make a thorough investigation of any overpayment of a benefit, when in the judgment of the retirement system such investigation is necessary, including, but not limited to, circumstances in which benefit payments are made after the death of a member or beneficiary and the retirement system is not made aware of such member's or beneficiary's death. In connection with any such investigation, the board, through the director or the director's designee, shall have the power to compel the attendance of witnesses and the production of books, papers, records, and documents, whether in hardcopy, electronic form, or otherwise, and issue subpoenas for such purposes. Such subpoenas shall be served in the same manner and have the same effect as subpoenas from district courts.(2) The board may adopt and promulgate rules and regulations implementing this section, which may include, but not be limited to, the following: (a) The procedures for refunding contributions, adjusting future contributions or benefit payments, and requiring additional contributions or repayment of benefits; (b) the process for a member, member's beneficiary, employee, or employer to dispute an adjustment of contributions or benefits; and (c) notice provided to all affected persons. All notices shall be sent prior to an adjustment and shall describe the process for disputing an adjustment of contributions or benefits.Source   Laws 1996, LB 1076, § 5;  Laws 2002, LB 687, § 4;  Laws 2006, LB 1019, § 2;  Laws 2015, LB40, § 4;  Laws 2018, LB1005, § 3.
NE Code § 23-2306.02 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-2306.02 - Retirement system; transferred employee; payment to system.

23-2306.02.  Retirement system; transferred employee; payment to system.Under such rules and regulations as the retirement board may adopt and promulgate, a full-time or part-time employee of a city, village, or township who becomes a county employee pursuant to a merger of services may pay to the retirement system an amount equal to the sum of all deductions which were made from the employee's compensation, plus earnings, during such period of employment with the city, village, or township. Payment shall be made within five years after the merger or prior to retirement, whichever comes first, and may be made through direct payment, installment payments, or an irrevocable payroll authorization.Source   Laws 1997, LB 250, § 6;  Laws 2018, LB1005, § 5.
NE Code § 23-2306.03 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-2306.03 - Retirement system; municipal county employee; participation in another governmental plan; how treated.

23-2306.03.  Retirement system; municipal county employee; participation in another governmental plan; how treated.Under such rules and regulations as the retirement board may adopt and promulgate, a full-time or part-time employee of a city, village, fire protection district, or township who becomes a municipal county employee shall transfer all of his or her funds in the retirement system of the city, village, fire protection district, or township by paying to the Retirement System for Nebraska Counties from funds held by the retirement system of the city, village, fire protection district, or township an amount equal to one of the following: (1) If the retirement system of the city, village, fire protection district, or township maintains a defined benefit plan, an amount not to exceed the initial benefit transfer value as provided in section 13-2401, leaving no funds attributable to the transferred employee within the retirement system of the city, village, fire protection district, or township; or (2) if the retirement system of the city, village, fire protection district, or township maintains a defined contribution plan, an amount not to exceed the employee and employer accounts of the transferring employee plus earnings during the period of employment with the city, village, fire protection district, or township. The employee shall receive vesting credit for his or her years of service in a governmental plan, as defined in section 414(d) of the Internal Revenue Code, maintained by the city, village, fire protection district, or township. Payment shall be made within five years after employment begins with the receiving entity or prior to retirement, whichever comes first, and may be made through direct payment, installment payments, or an irrevocable payroll deduction authorization.Source  Laws 2001, LB 142, § 34;  Laws 2006, LB 366, § 4;  Laws 2018, LB1005, § 6.
NE Code § 23-2307 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-2307 - Retirement system; members; contribution; amount; county pay.

23-2307.  Retirement system; members; contribution; amount; county pay.Each employee who is a member of the retirement system shall pay to the county or have picked up by the county a sum equal to four and one-half percent of his or her compensation for each pay period. The contributions, although designated as employee contributions, shall be paid by the county in lieu of employee contributions. The county shall pick up the employee contributions required by this section for all compensation paid on or after January 1, 1985, and the contributions so picked up shall be treated as employer contributions pursuant to section 414(h)(2) of the Internal Revenue Code in determining federal tax treatment under the code and shall not be included as gross income of the employee until such time as they are distributed or made available. The county shall pay these employee contributions from the same source of funds which is used in paying earnings to the employee. The county shall pick up these contributions by a compensation deduction through a reduction in the cash compensation of the employee. Employee contributions picked up shall be treated for all purposes of the County Employees Retirement Act in the same manner and to the extent as employee contributions made prior to the date picked up.Source   Laws 1965, c. 94, § 7, p. 405;   Laws 1981, LB 459, § 1;   Laws 1984, LB 218, § 1;   Laws 1985, LB 347, § 4;   Laws 1991, LB 549, § 4;   Laws 1992, LB 1057, § 1;   Laws 1995, LB 574, § 31;  Laws 2001, LB 186, § 1;  Laws 2001, LB 408, § 1;  Laws 2013, LB263, § 4.
NE Code § 23-2308 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-2308 - County Employees Retirement Fund; created; investment; system; county clerk; payment; fees; accounting of funds.

23-2308.  County Employees Retirement Fund; created; investment; system; county clerk; payment; fees; accounting of funds.(1) The County Employees Retirement Fund is created. The fund shall be administered by the board and shall consist of contributions and other such sums as provided in section 23-2302. 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 county clerk shall pay to the board or an entity designated by the board an amount equal to two hundred fifty percent of the amounts deducted from the compensation of employees in accordance with the provisions of section 23-2307, which two hundred fifty percent equals the employees' contributions plus the county's contributions of one hundred fifty percent of the employees' contributions.(3) The board may charge the county an administrative processing fee of twenty-five dollars if the reports of necessary information or payments made pursuant to this section are received later than the date on which the board requires that such information or money should be received. In addition, the board may charge the county a late fee of thirty-eight thousandths of one percent of the amount required to be submitted pursuant to this section for each day such amount has not been received or in an amount equal to the amount of any costs incurred by the member due to the late receipt of contributions, whichever is greater. The late fee may be used to make a member's account whole for any costs that may have been incurred by the member due to the late receipt of contributions.(4) The Department of Administrative Services may, for accounting purposes, create subfunds of the County Employees Retirement Fund to separately account for defined contribution plan assets and cash balance plan assets.Source   Laws 1965, c. 94, § 8, p. 405;   Laws 1981, LB 459, § 2;   Laws 1991, LB 549, § 5;   Laws 1992, LB 1057, § 2;   Laws 1993, LB 417, § 2;   Laws 1998, LB 1191, § 25;  Laws 2002, LB 407, § 3;  Laws 2005, LB 364, § 1;  Laws 2011, LB509, § 5;  Laws 2012, LB916, § 5. Cross References   Nebraska Capital Expansion Act, see section 72-1269.  Nebraska State Funds Investment Act, see section 72-1260.
NE Code § 23-2309 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-2309 - Defined contribution benefit; employee account, defined; interest credited to account.

23-2309.  Defined contribution benefit; employee account, defined; interest credited to account.For a member employed and participating in the retirement system prior to January 1, 2003, who has elected not to participate in the cash balance benefit, a member's share of the fund arising from the compensation deductions made in accordance with section 23-2307 shall be known as his or her employee account. Each year, commencing January 1, 1975, and ending December 31, 1985, regular interest shall be credited to the employee account. As of January 1 of each such year, a member's employee account shall be equal to one hundred percent of his or her employee account as of the next preceding January 1, increased by any regular interest earned and any amounts deducted from the member's compensation since the next preceding January 1 in accordance with section 23-2307.On and after January 1, 1986, the employee account shall be equal to the sum of the employee's stable return account, equities account, and any assets of additional accounts created pursuant to section 23-2309.01.Source   Laws 1965, c. 94, § 9, p. 405;   Laws 1974, LB 905, § 2;   Laws 1983, LB 313, § 1;   Laws 1985, LB 347, § 5;   Laws 1991, LB 549, § 6;   Laws 1994, LB 833, § 2;  Laws 2002, LB 687, § 7.
NE Code § 23-2310.03 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-2310.03 - State Treasurer; duties.

23-2310.03.  State Treasurer; duties.The State Treasurer shall be the custodian of the funds and securities of the retirement system and may deposit the funds and securities in any financial institution approved by the Nebraska Investment Council. All disbursements therefrom shall be paid by him or her only upon vouchers signed by a person authorized by the retirement board. The State Treasurer shall transmit monthly to the board a detailed statement showing all credits to and disbursements from the funds in his or her custody belonging to the retirement system.Source  Laws 1997, LB 623, § 1.
NE Code § 23-2310.04 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-2310.04 - County Employees Defined Contribution Retirement Expense Fund; County Employees Cash Balance Retirement Expense Fund; created; use; investment; forfeiture funds; use.

23-2310.04.  County Employees Defined Contribution Retirement Expense Fund; County Employees Cash Balance Retirement Expense Fund; created; use; investment; forfeiture funds; use.(1) The County 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 County Employees Retirement Act and necessary in connection with the administration and operation of the retirement system, except as provided in sections 23-2308.01, 23-2309.01, and 23-2310.05. 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 County Employees Cash Balance Retirement Expense Fund is created. The fund shall be credited with money forfeited pursuant to section 23-2319.01 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 County Employees Retirement Act and necessary in connection with the administration and operation of the retirement system, except as provided in sections 23-2308.01, 23-2309.01, and 23-2310.05. 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, § 2;  Laws 2000, LB 1200, § 2;  Laws 2001, LB 408, § 3;  Laws 2003, LB 451, § 5;  Laws 2005, LB 364, § 3;  Laws 2007, LB328, § 2;  Laws 2010, LB950, § 4;  Laws 2013, LB263, § 5. Cross References   Nebraska Capital Expansion Act, see section 72-1269.  Nebraska State Funds Investment Act, see section 72-1260.
NE Code § 23-2310.05 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-2310.05 - Defined contribution benefit; employer account; investment options; procedures; administration.

23-2310.05.  Defined contribution benefit; employer account; investment options; procedures; administration.(1) Each member employed and participating in the retirement system prior to January 1, 2003, who has elected not to participate in the cash balance benefit, shall be allowed to allocate all contributions to his or her employer account to various investment options. Such investment options shall be the same as the investment options of the employee account as provided in subsection (1) of section 23-2309.01. If a member fails to select an option or combination of options, all of his or her funds in the employer account shall be placed in the investment option described in subdivision (1)(a)(v) or (1)(b)(v) of section 23-2309.01, whichever option is applicable based on the date of contribution. Each member shall be given a detailed current description of each investment option prior to making or revising his or her allocation.(2) Each member of the retirement system may allocate contributions to his or her employer account to the investment options in percentage increments as set by the board in any proportion, including full allocation to any one option. A member under subdivision (1)(a) of section 23-2321 or his or her beneficiary may transfer any portion of his or her funds among the options. The board may adopt and promulgate rules and regulations for changes of a member's allocation of contributions to his or her accounts after his or her most recent allocation and for transfers from one investment account to another.(3) The board shall develop a schedule for the allocation of administrative costs of maintaining the various investment options and shall assess the costs so that each member pays a reasonable fee as determined by the board.(4) In order to carry out the provisions of this section, the board may enter into administrative services agreements for accounting or record-keeping services. No agreement shall be entered into unless the board determines that it will result in administrative economy and will be in the best interests of the state and participating employees.(5) The state, the board, the state investment officer, the members of the Nebraska Investment Council, or the county shall not be liable for any investment results resulting from the member's exercise of control over the assets in the employer account.Source  Laws 1999, LB 687, § 1;  Laws 2000, LB 1200, § 3;  Laws 2001, LB 408, § 4;  Laws 2002, LB 407, § 5;  Laws 2002, LB 687, § 10;  Laws 2004, LB 1097, § 4;  Laws 2005, LB 364, § 4;  Laws 2005, LB 503, § 2;  Laws 2008, LB1147, § 3;  Laws 2010, LB950, § 5;  Laws 2012, LB916, § 8;  Laws 2018, LB1005, § 8;  Laws 2019, LB32, § 2.
NE Code § 23-2311 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-2311 - Transferred to section 23-2333.

23-2311.  Transferred to section 23-2333.
NE Code § 23-2312 (2021)
2021 Nebraska Revised Statutes|Chapter 23 - County Government and Officers|23-2312 - Retirement system; records; contents; employer education program.

23-2312.  Retirement system; records; contents; employer education program.(1) The director of the Nebraska Public Employees Retirement Systems shall keep a complete record of all members with respect to names, current addresses, ages, contributions, and any other facts as may be necessary in the administration of the County Employees Retirement Act. The information in the records shall be provided by the employer in an accurate and verifiable form, as specified by the director. The director shall, from time to time, carry out testing procedures pursuant to section 84-1512 to verify the accuracy of such information. For the purpose of obtaining such facts and information, the director shall have access to the records of the various counties and state departments and agencies and the holder of the records shall comply with a request by the director for access by providing such facts and information to the director in a timely manner. A certified copy of a birth certificate or delayed birth certificate shall be prima facie evidence of the age of the person named in the certificate.(2) The director shall develop and implement an employer education program using principles generally accepted by public employee retirement systems so that all employers have the knowledge and information necessary to prepare and file reports as the board requires.Source   Laws 1965, c. 94, § 12, p. 406;   Laws 1985, LB 347, § 7;   Laws 1986, LB 311, § 4;   Laws 1991, LB 549, § 9;   Laws 1998, LB 1191, § 26;  Laws 2000, LB 1192, § 3;  Laws 2005, LB 503, § 3.