reglab/housing_qa huggingface dataset:
NE Code § 16-1010 (2021)
2021 Nebraska Revised Statutes|Chapter 16 - Cities of the First Class|16-1010 - Police officer; death in the line of duty; beneficiaries; retirement benefits.

16-1010.  Police officer; death in the line of duty; beneficiaries; retirement benefits.When prior to retirement any police officer dies in the line of duty or his or her death is caused by or is the result of injuries received while in the line of duty and if such police officer is not survived by a spouse or by minor children, the entire retirement value shall be payable to the beneficiary specified by the deceased police officer prior to his or her death or to the deceased police officer's estate if no beneficiary was specified. The retirement value or portion thereof to be received by the beneficiary may be paid in the form of a single lump-sum payment, straight life annuity, or other optional form of benefit specified in the retirement system's funding medium. For a police officer who is survived by a spouse or minor children, a retirement pension of fifty percent of regular pay shall be paid to the surviving spouse or, upon his or her remarriage or death, to the minor children during each child's minority subject to deduction of the amounts paid as workers' compensation benefits on account of death as provided in section 16-1012. Each such child shall share equally in the total pension benefit to the age of his or her majority, except that as soon as a child attains the age of majority, such pension as to such child shall cease. Any payments for the benefit of a minor child shall be made on behalf of such child to the surviving parent or, if there is no surviving parent, to the legal guardian of the child. To the extent that the retirement value at the date of death exceeds the amount required to purchase or provide the specified retirement pension, as reduced by any amounts paid as workers' compensation benefits, the excess shall be paid in the manner provided in subsection (1) of section 16-1009. If the actuarial equivalent of the pension benefit payable to a surviving spouse or minor children under this section exceeds the retirement value at the time of the first payment, the city shall contribute such additional amount as may be necessary to purchase or provide for the required pension benefit.Source   Laws 1983, LB 237, § 10;   Laws 1986, LB 811, § 3;   Laws 1992, LB 672, § 14;  Laws 2012, LB1082, § 9.
NE Code § 16-1012 (2021)
2021 Nebraska Revised Statutes|Chapter 16 - Cities of the First Class|16-1012 - Police officer; temporary disability; workers' compensation benefits; how treated.

16-1012.  Police officer; temporary disability; workers' compensation benefits; how treated.No police officer shall be entitled during any period of temporary disability to receive in full both his or her salary and his or her benefits under the Nebraska Workers' Compensation Act. All Nebraska workers' compensation benefits shall be payable in full to such police officer as provided in the Nebraska Workers' Compensation Act, but all amounts paid by the city or its insurer under the Nebraska Workers' Compensation Act to any disabled police officer entitled to receive a salary during such disability shall be considered as payments on account of such salary and shall be credited thereon. The remaining balance of such salary, if any, shall be payable as otherwise provided in the Police Officers Retirement Act.Source   Laws 1983, LB 237, § 12;   Laws 1985, LB 3, § 1;   Laws 1986, LB 811, § 5;  Laws 2012, LB1082, § 10. Cross References  Nebraska Workers' Compensation Act, see section 48-1,110.
NE Code § 16-1014 (2021)
2021 Nebraska Revised Statutes|Chapter 16 - Cities of the First Class|16-1014 - Retirement committee; established; city council; responsibilities.

16-1014.  Retirement committee; established; city council; responsibilities.A retirement committee shall be established to supervise the general operation of the retirement system established pursuant to the Police Officers Retirement Act. The city council shall continue to be responsible for the general administration of such retirement system unless specific functions or all functions with regard to the administration of the retirement system are delegated, by ordinance, to the retirement committee. Whenever duties or powers are vested in the city or the retirement committee under the act or whenever the act fails to specifically allocate the duties or powers of administration of the retirement system, such powers or duties shall be vested in the city unless such powers or duties have been delegated by ordinance to the retirement committee. The city and the retirement committee shall have all powers which are necessary for or appropriate to establishing, maintaining, managing, and administering the retirement system.Source   Laws 1983, LB 237, § 14;   Laws 1992, LB 672, § 17;  Laws 2012, LB1082, § 12;  Laws 2016, LB704, § 206.
NE Code § 16-1015 (2021)
2021 Nebraska Revised Statutes|Chapter 16 - Cities of the First Class|16-1015 - Retirement committee; members; terms; vacancy.

16-1015.  Retirement committee; members; terms; vacancy.Each retirement committee established pursuant to section 16-1014 shall consist of members from both the police force and designees of the city council. The committee shall consist of six members of which four members shall be selected by the officers from the police force of the city. Two members shall be designated by the city council. The members who are not participants in such retirement system shall have a general knowledge of retirement plans. Members of the governing body of such city may serve on the retirement committee. The committee members shall be appointed to four-year terms. Vacancies shall be filled for the remainder of the term by a person with the same representation as his or her predecessor. Members of the retirement committee shall receive no salary and shall not be compensated for expenses.Source  Laws 1983, LB 237, § 15.
NE Code § 16-1016 (2021)
2021 Nebraska Revised Statutes|Chapter 16 - Cities of the First Class|16-1016 - Retirement system funds; contracts for investments.

16-1016.  Retirement system funds; contracts for investments.The funds of the retirement system shall be invested under the general direction of the retirement committee. The city or the retirement committee if delegated such function by the city shall select and contract with a funding agent or agents to hold or invest the assets of the retirement system and to provide for the benefits provided by the Police Officers Retirement Act. The city or committee may select and contract with investment managers registered under the federal Investment Advisers Act of 1940 to invest, reinvest, and otherwise manage such portion of the assets of the retirement system as may be assigned by the city or committee. All funds of the retirement system shall be invested pursuant to the policies established by the Nebraska Investment Council.Source   Laws 1983, LB 237, § 16;   Laws 1991, LB 2, § 2;   Laws 1992, LB 672, § 18;  Laws 2012, LB1082, § 13.
NE Code § 16-1018 (2021)
2021 Nebraska Revised Statutes|Chapter 16 - Cities of the First Class|16-1018 - Termination of employment; transfer of benefits; when.

16-1018.  Termination of employment; transfer of benefits; when.If a police officer terminates his or her employment for the purpose of becoming a police officer employed by another city of the first class in Nebraska and such new employment commences within one hundred twenty days of such termination, such police officer shall be entitled to transfer to the Police Officers Retirement System Fund of the city by which he or she is newly employed, the full amount of his or her employee account and the vested portion of the value of his or her employer account at the time of termination. The transferred funds shall be directly transferred to the police officer's employee account in the retirement system of the city to which transferred and administered by the retirement committee of the city to which transferred. Upon such transfer, the city and the retirement system shall have no further obligation to such police officer or his or her beneficiary. Following the commencement of new employment, the transferring police officer shall be deemed a new employee for all purposes of the retirement system of the city to which he or she transferred.Source   Laws 1983, LB 237, § 18;   Laws 1992, LB 672, § 19.
NE Code § 16-1020 (2021)
2021 Nebraska Revised Statutes|Chapter 16 - Cities of the First Class|16-1020 - Applicability of sections.

16-1020.  Applicability of sections.Except as provided in section 16-1039, sections 16-1020 to 16-1038 shall apply to all firefighters of a city of the first class.Source  Laws 1983, LB 531, § 1.
NE Code § 16-1022 (2021)
2021 Nebraska Revised Statutes|Chapter 16 - Cities of the First Class|16-1022 - Firefighter; prior service; how treated.

16-1022.  Firefighter; prior service; how treated.A firefighter shall be credited with all years of his or her service after August 7, 1965, for the purpose of determining vested retirement benefits under sections 16-1020 to 16-1038.Source  Laws 1983, LB 531, § 3.
NE Code § 16-1023 (2021)
2021 Nebraska Revised Statutes|Chapter 16 - Cities of the First Class|16-1023 - Firefighters Retirement System Fund; city maintain; transfer of contributions; funding of system.

16-1023.  Firefighters Retirement System Fund; city maintain; transfer of contributions; funding of system.(1) Commencing on January 1, 1984, each city of the first class having a paid fire department shall keep and maintain a Firefighters Retirement System Fund for the purpose of investing payroll deductions and city contributions to the retirement system. The fund shall be maintained separate and apart from all city money and funds. The fund shall be administered exclusively for the purposes of the retirement system and for the benefit of participating firefighters and their beneficiaries and so as to establish the fund as a trust under the law of this state for all purposes of section 401(a) of the Internal Revenue Code. Upon the passage of sections 16-1020 to 16-1038 all of the contributions made by a firefighter under section 35-203.01 as it formerly existed and interest accrued at five percent per annum on such contributions prior to January 1, 1984, shall be transferred to the firefighter's employee account. Regular interest shall begin to accrue on the contributions transferred into the fund. Such funds shall be invested in the manner prescribed in section 16-1036.(2) The city shall establish a medium for funding the retirement system which, with the approval of the retirement committee, may be a pension trust fund, custodial account, group annuity contract, or combination thereof, for the purpose of investing money for the retirement system in the manner prescribed by section 16-1036 and to provide the retirement, death, and disability benefits for firefighters granted by sections 16-1020 to 16-1042. The trustee or custodian of any trust fund shall be a designated funding agent which is qualified to act as a fiduciary or custodian in this state, the city treasurer, an appropriate city officer authorized to administer funds of the city, or a combination thereof.Source   Laws 1983, LB 531, § 4;   Laws 1993, LB 724, § 2;   Laws 1995, LB 574, § 22.
NE Code § 16-1024 (2021)
2021 Nebraska Revised Statutes|Chapter 16 - Cities of the First Class|16-1024 - Contribution by firefighter; amount; interest; city; pick up firefighters' contributions; voluntary contribution.

16-1024.  Contribution by firefighter; amount; interest; city; pick up firefighters' contributions; voluntary contribution.(1) Each firefighter participating in the retirement system shall contribute to the retirement system a sum equal to six and one-half percent of his or her salary. Such payment shall be made by regular payroll deductions from his or her periodic salary and shall be credited to his or her employee account on a monthly basis. Each such account shall also be credited with regular interest.(2) Each city of the first class with firefighters participating in a retirement system shall pick up the firefighters' contributions required by subsection (1) of this section for all compensation paid on or after January 1, 1984, and the contributions so picked up shall be treated as employer contributions in determining federal income tax treatment under the Internal Revenue Code, except that the city shall continue to withhold federal income taxes based upon such contributions until the Internal Revenue Service or the federal courts rule that, pursuant to section 414(h) of the Internal Revenue Code, such contributions shall not be included as gross income of the employee until such time as they are distributed from the retirement system. The city shall pay the employee contributions from the same source of funds which is used in paying compensation to the employee. The city shall pick up the employee contributions by a salary deduction either through a reduction in the cash salary of the employee or a combination of a reduction in salary and offset against a future salary increase. In no event shall a firefighter be given an option to choose to receive the amount of the required contribution in lieu of having such contribution paid directly to the retirement system.(3) Each firefighter participating in the retirement system shall be entitled to make voluntary cash contributions to the retirement system in an amount not to exceed the contribution limitations established by the Internal Revenue Code. Voluntary contributions shall be credited to the employee account and shall thereafter be credited with regular interest. A voluntary contribution shall become a part of the Firefighters Retirement System Fund and shall be held, administered, invested, and distributed in the same manner as any other employee contribution to the retirement system.Source   Laws 1983, LB 531, § 5;   Laws 1993, LB 724, § 3;   Laws 1995, LB 574, § 23.
NE Code § 16-1025 (2021)
2021 Nebraska Revised Statutes|Chapter 16 - Cities of the First Class|16-1025 - Contributions by city; amount; how credited; interest.

16-1025.  Contributions by city; amount; how credited; interest.(1) Beginning January 1, 1984, each city of the first class with firefighters participating in a retirement system shall contribute to the retirement system a sum equal to thirteen percent of each such participating firefighter's periodic salary. Such payment shall be credited to his or her employer account on a monthly basis. Each such account shall also be credited with regular interest. The city shall also contribute to the employer account of any firefighter employed by the city on January 1, 1984, an amount equal to the employee's contributions, without interest, that were made to the city prior to January 1, 1984, with such contribution to be made at the time the firefighter retires or terminates employment with the city. The city may contribute such amount before the firefighter's retirement or termination of employment or credit interest on such contribution.(2) Each such city shall contribute any additional amounts necessary to fund retirement or other retirement plan benefits not provided by employee contributions or city contributions to the employer account required by subsection (1) of this section. Such additional contributions shall be accumulated in an unallocated employer account of the Firefighters Retirement System Fund and used to provide the benefits, if any, specified in sections 16-1027 and 16-1029 to 16-1031 which are not otherwise funded by the firefighter's retirement value. Funds needed to provide for a firefighter's benefits shall be transferred from the unallocated employer account when and as such funds are needed. All funds committed by the city to the funding of a firefighter pension system on January 1, 1984, that are not transferred to the firefighters employee accounts shall be transferred to the unallocated employer account.Source   Laws 1983, LB 531, § 6;   Laws 1993, LB 724, § 4.
NE Code § 16-1028 (2021)
2021 Nebraska Revised Statutes|Chapter 16 - Cities of the First Class|16-1028 - Retirement options; retirement date.

16-1028.  Retirement options; retirement date.(1) A firefighter of a city of the first class may:(a) Retire or be retired and receive the applicable retirement pension benefit upon the attainment of age fifty-five while employed by the city as a firefighter;(b) Elect to retire after he or she has attained the age of fifty and has completed at least twenty-one years of service with the city and receive the actuarial equivalent of the pension benefit he or she would otherwise receive upon the attainment of age fifty-five;(c) After twenty-one years of service with the city, terminate employment with the city and, upon the attainment of age fifty-five, receive the applicable retirement pension benefit; or(d) Retire or be retired as a result of disability while in the line of duty, as determined under section 16-1031, at any age and receive the applicable pension benefit provided in such section.(2) A firefighter who is eligible to retire pursuant to subdivision (1)(a) of this section but does not shall continue to contribute to his or her employee account and the city shall continue to contribute to its employer account.(3) For purposes of subdivisions (1)(a), (b), and (d) of this section, the first of the month immediately following the last day of work shall be the retirement date. For purposes of subdivision (1)(c) of this section, the first of the month immediately following the attainment of age fifty-five shall be the retirement date.Source   Laws 1983, LB 531, § 9;   Laws 1993, LB 724, § 6;   Laws 1994, LB 1068, § 2.
NE Code § 16-1030 (2021)
2021 Nebraska Revised Statutes|Chapter 16 - Cities of the First Class|16-1030 - Firefighter; death in the line of duty; retirement benefits.

16-1030.  Firefighter; death in the line of duty; retirement benefits.When prior to commencement of retirement benefits any firefighter participating in the retirement system dies in the line of duty or in case death is caused by or is the result of injuries received while in the line of duty and such firefighter is not survived by a spouse or minor children, the entire retirement value shall be payable to the beneficiary or beneficiaries specified by the deceased firefighter prior to his or her death or to the deceased firefighter's estate in the event that no beneficiary was specified. The retirement value or portion thereof may be paid in the form of a single lump-sum payment, a straight life annuity, or any other optional form of benefit specified in the retirement system's funding medium. For a firefighter who is survived by a spouse or minor children, a retirement pension of fifty percent of regular pay shall be paid to the surviving spouse or, upon his or her remarriage or death, to the minor child or children during such child's or children's minority subject to deduction of the amounts paid as workers' compensation benefits on account of death as provided in section 16-1032. Each such child shall share equally in the total pension benefit to the age of majority, except that as soon as a child attains the age of majority, such pension benefit to such child shall cease and be reallocated among the remaining minor children until the last remaining child dies or reaches the age of majority.Any payments for the benefit of a minor child shall be made on behalf of such child to the surviving spouse or, if there is none, to the legal guardian of the child.In the event the surviving spouse or minor children of such deceased firefighter die before the aggregate amount of pension payments received by the firefighter and his or her survivor beneficiaries, if any, equals the total amount in the firefighter's employee account at the time of the first benefit payment, the difference between the total amount in the employee account and the aggregate amount of pension payments received by the retired firefighter and his or her surviving beneficiaries, if any, shall be paid in a single sum to the firefighter's beneficiary or, in the absence of a surviving beneficiary, his or her estate.To the extent that the retirement value at the date of death exceeds the amount required to purchase the specified retirement pension, reduced by any amounts paid as workers' compensation benefits, the excess shall be paid in the manner provided in subsection (1) of section 16-1029.Source   Laws 1983, LB 531, § 11;   Laws 1986, LB 811, § 6;   Laws 1992, LB 672, § 24;   Laws 1993, LB 724, § 8.
NE Code § 16-1032 (2021)
2021 Nebraska Revised Statutes|Chapter 16 - Cities of the First Class|16-1032 - Firefighter; temporary disability; workers' compensation benefits; how treated.

16-1032.  Firefighter; temporary disability; workers' compensation benefits; how treated.No firefighter shall be entitled during any period of temporary disability to receive in full both his or her salary and his or her benefits under the Nebraska Workers' Compensation Act. All Nebraska workers' compensation benefits shall be payable in full to such firefighter as provided in the Nebraska Workers' Compensation Act, but all amounts paid by the city or its insurer under the Nebraska Workers' Compensation Act to any disabled firefighter entitled to receive a salary during such disability shall be considered as payments on account of such salary and shall be credited thereon. The remaining balance of such salary, if any, shall be payable as otherwise provided in sections 16-1020 to 16-1038.Source   Laws 1983, LB 531, § 13;   Laws 1985, LB 3, § 2;   Laws 1986, LB 811, § 8.  Cross References  Nebraska Workers' Compensation Act, see section 48-1,110.
NE Code § 16-1034 (2021)
2021 Nebraska Revised Statutes|Chapter 16 - Cities of the First Class|16-1034 - Retirement committee; established; city council; responsibilities; powers and duties; allocation.

16-1034.  Retirement committee; established; city council; responsibilities; powers and duties; allocation.A retirement committee shall be established to supervise the general operation of the retirement system. The city council shall be responsible for the general administration of such retirement system unless specific functions or all functions with regard to the administration of the retirement system are delegated, by ordinance, to the retirement committee. All costs incurred with regard to the administration of the retirement system shall be paid by the city from the unallocated employer account as provided in section 16-1036.01.The city and retirement committee shall have all powers which are necessary for or appropriate to establishing, maintaining, managing, and administering the retirement system. Whenever sections 16-1020 to 16-1042 fail to address the allocation of duties or powers in the administration of the retirement system, such powers or duties shall be vested in the city unless such powers or duties have been delegated by ordinance to the retirement committee.Source   Laws 1983, LB 531, § 15;   Laws 1992, LB 672, § 25;   Laws 1993, LB 724, § 11;  Laws 2016, LB704, § 207.