reglab/statecodes huggingface dataset:
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-2012 - Removal of disabled officers; procedure.

23-2012.
Removal of disabled officers; procedure.
Whenever the county board shall determine after hearing that any county officer or deputy is physically or mentally incapable of performing the duties of his office and cannot recover sufficiently to be able to perform such duties, the board shall declare such position vacant and appoint a successor. The county board shall appoint two physicians to examine the officer or deputy and shall receive the report of the physicians as evidence at the hearing. If the person so removed is an officer, the appointment shall be for the unexpired portion of the term. Such hearing shall be held only after ten days' notice in writing to the officer or deputy concerned. An appeal to district court may be taken from the action in the same manner as appeals are now taken from the action of the county board in the allowance or disallowance of claims against the county. The provisions of this section shall not apply to the office of county judge.
Source
Laws 1967, c. 110, § 1, p. 358.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-2013 - Incarcerated county officer; forfeiture of office; replacement.

23-2013.
Incarcerated county officer; forfeiture of office; replacement.
Except as provided in section 23-2001, the county board may require a county officer incarcerated for the conviction of a crime to temporarily forfeit his or her powers and duties while so incarcerated. The county board may declare the office temporarily vacant and appoint a replacement for the period of time such officer is incarcerated. The temporary officer shall assume all the powers and duties of the office and be compensated accordingly. No compensation shall be given to the incarcerated officer. If no other action is taken, the county officer may resume all duties of his or her office after the completion of his or her period of incarceration.
Source
Laws 1985, LB 423, § 1.
Annotations
The Legislature's provisions of denying compensation when an official is incarcerated do not show an intent to provide compensation in all other instances. Hogan v. Garden County, 268 Neb. 631, 686 N.W.2d 356 (2004).
This section is silent about compensation. Hogan v. Garden County, 268 Neb. 631, 686 N.W.2d 356 (2004).
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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 the member's 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 the member's funds in the employer account shall be placed in the investment option described in subdivision (1)(a)(v) of section 23-2309.01. Each member shall be given a detailed current description of each investment option prior to making or revising the member's allocation.
(2) Each member of the retirement system may allocate contributions to the member's 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 the member's beneficiary may transfer any portion of the member's funds among the options. The board may adopt and promulgate rules and regulations for changes of a member's allocation of contributions to the member's accounts after the member's 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 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;
Laws 2022, LB700, § 2.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-2317.01 - County Equal Retirement Benefit Fund; created; use; investment.

23-2317.01.
County Equal Retirement Benefit Fund; created; use; investment.
The County Equal Retirement Benefit Fund is created. The fund shall 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. 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.
Source
Laws 1983, LB 210, § 4;
Laws 1991, LB 549, § 10;
Laws 1998, LB 1191, § 27;
Laws 2022, LB700, § 3.
Cross References
Nebraska Capital Expansion Act, see section 72-1269.
Nebraska State Funds Investment Act, see section 72-1260.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Nebraska Revised Statutes › Chapter 23 - County Government and Officers › 23-2332 - County in excess of 85,000 inhabitants; commissioned law enforcement personnel; supplemental retirement plan.

23-2332.
County in excess of 85,000 inhabitants; commissioned law enforcement personnel; supplemental retirement plan.
Any county with a population in excess of eighty-five thousand inhabitants that participates in the Retirement System for Nebraska Counties established by the County Employees Retirement Act shall establish and fund a supplemental retirement plan for the benefit of all present and future commissioned law enforcement personnel employed by such county. The auxiliary benefit plan shall be funded by additional contributions to the county employees retirement plan in excess of the amounts established by sections 23-2307 and 23-2308. The additional contributions made by employees shall be credited to the employee account, and contributions paid by the county shall be credited to the employer account, with each amount to be established at a rate of three percent of compensation. All contributions made pursuant to this section shall be invested and administered according to the County Employees Retirement Act.
Source
Laws 1985, LB 432, § 5;
Laws 1991, LB 549, § 14;
Laws 2023, LB103, § 3.
Operative Date: September 2, 2023