reglab/statecodes huggingface dataset:
Nebraska Administrative Code › Topic - PUBLIC EMPLOYEES RETIREMENT SYSTEMS › Title 303 - PUBLIC EMPLOYEES RETIREMENT BOARD › Chapter 3 - MATERIALITY AMOUNTS FOR TRANSACTIONS › Section 303-3-001 - Scope of the Rule

Current through June 17, 2024
The objective of this rule is to establish materiality
				  amounts or tolerance levels for various accounting and processing procedures
				  within the Nebraska Public Employees Retirement Systems ('Agency'). Materiality
				  amounts addressed in this rule will not affect the reliability of the Agency's
				  financial statements due to the overall size of the plans administered by the
				  Agency. An auditors' consideration of materiality is a matter of professional
				  judgment and is influenced by their perception of the needs of a reasonable
				  person who will rely on the Agency's financial statements. Materiality
				  judgments are made in light of surrounding circumstances and necessarily
				  involve both quantitative and qualitative considerations. An error or omission
				  is considered material or significant if it changes a reader's interpretation
				  of the financial statements.
Nebraska Administrative Code › Topic - PUBLIC EMPLOYEES RETIREMENT SYSTEMS › Title 303 - PUBLIC EMPLOYEES RETIREMENT BOARD › Chapter 3 - MATERIALITY AMOUNTS FOR TRANSACTIONS › Section 303-3-002 - Purpose

Current through June 17, 2024
002.01 The following risks or inefficiencies
				could occur if a materiality policy is not established:
(1) the cost plan members incur for staff
				time, data processing, materials, postage, etc. in processing transactions that
				may be more than the value of the transaction itself;
(2) data processing cannot be timely or
				efficient if tolerance levels are not available for some editing and processing
				functions; and,
(3) the Agency
				could be subject to public criticism if such transactions amounts proposed to
				be reversed or refunded are immaterial
Nebraska Administrative Code › Topic - PUBLIC EMPLOYEES RETIREMENT SYSTEMS › Title 303 - PUBLIC EMPLOYEES RETIREMENT BOARD › Chapter 3 - MATERIALITY AMOUNTS FOR TRANSACTIONS › Section 303-3-003 - Materiality Amounts for Agency Transactions

Current through June 17, 2024
003.01 Employer Reporting
No receivable or payable will be created if remittances from
				  school employers for monthly contributions are within +/- $ 10.00 per report of
				  the required amount. Schools will not be billed if the past due interest amount
				  calculated on a monthly late remittance is less than $ 10.00.
003.02 Purchase of Service
Payments from members or rollover payments for purchase of
				  service or refunded service will be receipted as payment for contract
				  completion if the payment is within +/-$10 per report of the amount
				  due.
003.03 Recalculation of
				a Final Benefit
003.03(a) For Defined Benefit
				plans: the monthly retiree benefit payments that require recalculation will not
				be adjusted if the change in the monthly benefit amount is within+/- $ 10.00
				per report of the original calculated final benefit.
003.03(b) For State and County plans: The
				monthly defined contribution and cash balance retiree benefit payments that
				require recalculation will not be adjusted if the change in the monthly benefit
				amount is within +/- $ 10.00 of the original calculated final
				benefit.
Nebraska Administrative Code › Topic - PUBLIC EMPLOYEES RETIREMENT SYSTEMS › Title 303 - PUBLIC EMPLOYEES RETIREMENT BOARD › Chapter 4 - REFUND AND TERMINATION BENEFIT PROCEDURES › Section 303-4-001 - Scope of the Rule

Current through June 17, 2024
This rule governs the procedures for paying refunds and
				  termination benefits in the Retirement System for Nebraska Counties (County
				  plan), the Judges Retirement System (Judges plan), the School Employees
				  Retirement System (School plan), the State Patrol Retirement System (Patrol
				  plan), and the State Employees Retirement System (State
				  plan).
Nebraska Administrative Code › Topic - PUBLIC EMPLOYEES RETIREMENT SYSTEMS › Title 303 - PUBLIC EMPLOYEES RETIREMENT BOARD › Chapter 4 - REFUND AND TERMINATION BENEFIT PROCEDURES › Section 303-4-002 - Definitions

Current through June 17, 2024
002.01 The definitions provided in Nebraska
				statutory law for each plan shall apply to the provisions herein as they relate
				to that plan. In addition to those definitions, the following definitions shall
				apply:
002.02 RESERVED
002.03 RESERVED
002.04 RESERVED
002.05 Refund or Termination Benefit
Refund or Termination Benefit means the benefit distributed,
				  whether all or part of a member's retirement account in whatever form it may be
				  lawfully made, when that distribution occurs prior to the date on which the
				  member achieves the earliest date whereby the member qualifies for a retirement
				  benefit.
002.06 Termination
				Date
Termination Date means the date on which the member
				  experiences a bona fide separation from service of employment with the member's
				  employer, the date of which separation is determined by the employer; provided,
				  however, with respect to members of the School Plan, (1) the date of such
				  separation from service shall be determined by the end of the member's
				  contractual agreement or, if there is no contract or only partial fulfillment
				  of a contract, by the employer, and (2) the termination date for a member who
				  is compensated for a full contractual period shall not be deemed to occur until
				  the end date of the contract.
Nebraska Administrative Code › Topic - PUBLIC EMPLOYEES RETIREMENT SYSTEMS › Title 303 - PUBLIC EMPLOYEES RETIREMENT BOARD › Chapter 4 - REFUND AND TERMINATION BENEFIT PROCEDURES › Section 303-4-003 - School Plan

Current through June 17, 2024
003.01 No refund or termination benefit shall
				be made until the employer has provided to NPERS proof that the member's
				termination date has occurred.
003.02 A member may file an application for a
				refund or termination benefit not more than one hundred twenty (120) days prior
				to the member's termination date.
003.03 Distribution Amount
003.03(a) Except as provided in subsection
				(b) of this section, a refund or termination benefit shall consist of the
				member's entire employee account balance.
003.03(b) A refund to the sole beneficiary of
				the member who is the surviving spouse of the member as described in Neb. Rev.
				Stat. §
										79-956(2)(a)
				and (3)(a) shall also include an amount equal
				to 101% of the member's account balance.
Nebraska Administrative Code › Topic - PUBLIC EMPLOYEES RETIREMENT SYSTEMS › Title 303 - PUBLIC EMPLOYEES RETIREMENT BOARD › Chapter 4 - REFUND AND TERMINATION BENEFIT PROCEDURES › Section 303-4-004 - Judges and Patrol Plans

Current through June 17, 2024
004.01 No refund or termination benefit shall
				be made until the employer has provided to NPERS proof that the member has
				terminated employment.
004.02 A
				member may file an application for a refund or termination benefit not more
				than ninety (90) days prior to the member's termination of date.
004.03 A refund or termination benefit shall
				consist of the member's entire employee account balance.
004.04 Timing of Distribution
004.04(a) Distribution of a refund to a
				member shall not occur before the later to occur of (1) sixty (60) calendar
				days after the member's termination date, and (2) twenty (20) business days
				after NPERS receives a completed and valid application for a refund.
004.04(b) Distribution of a refund to the
				beneficiary of a deceased member shall not occur sooner than twenty (20) days
				after the member's death.
004.04(c)
				Subsection 004.04 does not apply to the deferred retirement option plan (DROP)
				provided in Neb. Rev. Stat. §
										81-2041.
Nebraska Administrative Code › Topic - PUBLIC EMPLOYEES RETIREMENT SYSTEMS › Title 303 - PUBLIC EMPLOYEES RETIREMENT BOARD › Chapter 4 - REFUND AND TERMINATION BENEFIT PROCEDURES › Section 303-4-005 - County and State Plans

Current through June 17, 2024
005.01 No refund or termination benefit shall
				be made until the employer has provided NPERS proof that the member has
				terminated employment.
005.02 A
				member may file an application for a refund or termination benefit not more
				than ninety (90) days prior to the member's termination date.
005.03 Timing of Distribution
005.03(a) Distribution of a refund to a
				member shall not occur earlier than forty-five (45) calendar days after the
				member's termination date.
005.03(b) Distribution of a refund to the
				beneficiary of a deceased member shall not occur earlier than twenty (20) days
				after the member's death and shall not occur before the date of final account
				value.
Nebraska Administrative Code › Topic - PUBLIC EMPLOYEES RETIREMENT SYSTEMS › Title 303 - PUBLIC EMPLOYEES RETIREMENT BOARD › Chapter 4 - REFUND AND TERMINATION BENEFIT PROCEDURES › Section 303-4-006 - Required Distributions

Current through June 17, 2024
In each of the plans identified in section 001 above, the
				  distribution requirements enacted pursuant to the Required Minimum Distribution
				  provisions of
				  26 United
				  States Code 401(a)(9),
				  federal regulations promulgated under that statute, and Title 303 Nebraska
				  Administrative Code Chapter 24 rules shall apply, unless provisions of the plan
				  impose more restrictive distribution requirements.
Nebraska Administrative Code › Topic - PUBLIC EMPLOYEES RETIREMENT SYSTEMS › Title 303 - PUBLIC EMPLOYEES RETIREMENT BOARD › Chapter 4 - REFUND AND TERMINATION BENEFIT PROCEDURES › Section 303-4-007 - Distributions to U.S. Citizens Living Abroad

Current through June 17, 2024
Members who are United States citizens living abroad or
				  green card holders living abroad are unable to reject income tax withholding
				  from their refund or termination benefit distributions.
Nebraska Administrative Code › Topic - PUBLIC EMPLOYEES RETIREMENT SYSTEMS › Title 303 - PUBLIC EMPLOYEES RETIREMENT BOARD › Chapter 5 - EVIDENCE TO DETERMINE AGE AND STATUS › Section 303-5-001 - Scope of This Rule

Current through June 17, 2024
001.01 This rule governs the types of proof
				acceptable to determine age, death, marital relationships, and parental
				relationships for members and beneficiaries in the retirement systems under the
				administration of the Nebraska Public Employees Retirement Systems (NPERS). The
				systems to which this rule applies include: the Retirement System for Nebraska
				Counties, the Judges Retirement System, the School Employees Retirement System,
				the State Patrol Retirement System, the State Employees Retirement System, and
				the Deferred Compensation Plan.
001.02 If, under the respective retirement
				systems, proof of age, proof of death, proof of marital status or proof of
				parental relationship is required in order to properly distribute benefits to a
				member or the beneficiary of a member, this rule shall govern the types of
				proof necessary to establish such factual determinations.
Nebraska Administrative Code › Topic - PUBLIC EMPLOYEES RETIREMENT SYSTEMS › Title 303 - PUBLIC EMPLOYEES RETIREMENT BOARD › Chapter 5 - EVIDENCE TO DETERMINE AGE AND STATUS › Section 303-5-002 - Proof of Age

Current through June 17, 2024
002.01 Preferred Evidence of Age
002.01(a) A birth certificate recorded before
				age 5;
002.01(b) A religious record
				of birth or baptism recorded before age 5; or
002.01(c) Notification of registration of
				birth made before age 5; or.
002.01(d) A delayed birth certificate.
Nebraska Administrative Code › Topic - PUBLIC EMPLOYEES RETIREMENT SYSTEMS › Title 303 - PUBLIC EMPLOYEES RETIREMENT BOARD › Chapter 5 - EVIDENCE TO DETERMINE AGE AND STATUS › Section 303-5-003 - Proof of Death

Current through June 17, 2024
003.01 Preferred Evidence of Death
003.01(a) A copy of or extract from the
				public record of death, or verdict of the coroner's jury of the state or
				community where the death occurred; or a certificate or statement of death
				issued by a local registrar or public health official;
003.01(b) A signed statement of the funeral
				director, attending physician, or official of an institution where death
				occurred;
003.01(c) A certified
				copy of, or extract from, an official report or finding of death made by an
				agency or department of the United States or any state; or
003.01(d) If death occurred outside the
				United States, and official report of death by a United States Consul or other
				authorized employee of the United States Department of State, or a certified
				copy of the public record of death in a foreign country.
Nebraska Administrative Code › Topic - PUBLIC EMPLOYEES RETIREMENT SYSTEMS › Title 303 - PUBLIC EMPLOYEES RETIREMENT BOARD › Chapter 5 - EVIDENCE TO DETERMINE AGE AND STATUS › Section 303-5-004 - Proof of Valid Marriage

Current through June 17, 2024
004.01 Preferred Evidence of Marriage
004.01(a) A copy of the public record of the
				marriage, certified by the custodian of the record or by an NPERS
				employee;
004.01(b) A copy of a
				religious record of the marriage certified by the custodian of the record or by
				an NPERS employee; or
004.01(c) The
				original certificate of marriage.
Nebraska Administrative Code › Topic - PUBLIC EMPLOYEES RETIREMENT SYSTEMS › Title 303 - PUBLIC EMPLOYEES RETIREMENT BOARD › Chapter 5 - EVIDENCE TO DETERMINE AGE AND STATUS › Section 303-5-005 - Proof that Marriage Has Ended

Current through June 17, 2024
005.01 Preferred evidence
005.01(a) A certified copy of the decree of
				divorce or annulment; or
005.01(b)
				Evidence of the death (see subsection 003 of this section) of a party to the
				marriage.
Nebraska Administrative Code › Topic - PUBLIC EMPLOYEES RETIREMENT SYSTEMS › Title 303 - PUBLIC EMPLOYEES RETIREMENT BOARD › Chapter 5 - EVIDENCE TO DETERMINE AGE AND STATUS › Section 303-5-006 - Proof of Parental Relationship

Current through June 17, 2024
006.01 Evidence of natural parent-child
				relationships
006.01(a) Preferred evidence. If
				a member or beneficiary is the natural parent or child of a member, preferred
				evidence of the relationship is a copy of the member's or child's public or
				religious birth record made before the child was five (5) years of
				age.
006.01(b) Other evidence. When
				the preferred evidence of a parent-child relationship cannot be obtained, NPERS
				may ask the applicant for evidence of one of the following:
006.01(b)(i) Evidence of the member's
				marriage or of the marriage of the member's parents, if needed to remove any
				reasonable doubt of the relationship;
006.01(b)(ii) Evidence that the person
				claiming to be a child of the presumed parent would be able to inherit under
				intestate succession laws of the state where the death occurred (or in which
				the presumed parent had a permanent home); or
006.01(b)(iii) A signed statement from the
				presumed parent that the person in question is his or her natural
				child
006.01(b)(iv) A copy of a
				court order showing that the person in question has been declared to be the
				child of the presumed parent, or a copy of a court order requiring the presumed
				parent in question to contribute to the support of the person in question
				because such person is his or her child,
006.01(b)(v) Or other such supporting
				evidence as may be required in order to establish the parent/child
				relationship.
Nebraska Administrative Code › Topic - PUBLIC EMPLOYEES RETIREMENT SYSTEMS › Title 303 - PUBLIC EMPLOYEES RETIREMENT BOARD › Chapter 7 › Section 303-7-001

Current through June 17, 2024
ENABLING LEGISLATION:
Neb. Rev.
					 Stat.
79-1503(1987)
Neb. Rev. Stat.
84-1503 (Supp.
					 1988)
Nebraska Administrative Code › Topic - PUBLIC EMPLOYEES RETIREMENT SYSTEMS › Title 303 - PUBLIC EMPLOYEES RETIREMENT BOARD › Chapter 9 - MISSING OR UNRESPONSIVE PARTICIPANTS AND BENEFICIARIES › Section 303-9-001 - Scope of the Rule

Current through June 17, 2024
001.01 This rule and regulation governs the
				procedures for locating missing participants and beneficiaries, the timing of
				such search methods, and the distribution of unclaimed benefits to missing or
				unresponsive participants in the Retirement System for Nebraska Counties
				(County plan), the Judges Retirement System (Judges plan), the School Employees
				Retirement System (School plan), the State Patrol Retirement System (Patrol
				plan), and the State Employees Retirement System (State plan).
001.02 Qualified plans under the Internal
				Revenue Code (IRC) § 401(a) have a duty to make reasonable efforts to
				locate missing participants when a minimum distribution is required to be paid
				in IRC § 401(a)(9). In addition under its fiduciary duty outlined in Neb.
				Rev. Stat. §
									84-1503.02,
				the Public Employees Retirement Board has a duty to make reasonable efforts to
				locate missing participants and implement rules and regulations for
				administering benefits for missing or unresponsive participants and
				beneficiaries.
Nebraska Administrative Code › Topic - PUBLIC EMPLOYEES RETIREMENT SYSTEMS › Title 303 - PUBLIC EMPLOYEES RETIREMENT BOARD › Chapter 9 - MISSING OR UNRESPONSIVE PARTICIPANTS AND BENEFICIARIES › Section 303-9-002 - Definitions

Current through June 17, 2024
002.01 "Director"
"Director" means the director of NPERS, which is identified
				  in Neb. Rev. Stat. §
										84-1503.03.
002.02 "Employer"
"Employer" means:
(a) the State of Nebraska for the Judges
				Plan, the State Patrol Plan, and the State Plan;
(b) an employer covered by the School
				Employees Retirement Act for the School Plan; and,
(c) a county employer covered by the County
				Employees Retirement Act for the County Plan.
Nebraska Administrative Code › Topic - PUBLIC EMPLOYEES RETIREMENT SYSTEMS › Title 303 - PUBLIC EMPLOYEES RETIREMENT BOARD › Chapter 9 - MISSING OR UNRESPONSIVE PARTICIPANTS AND BENEFICIARIES › Section 303-9-003 - Methods for Locating Missing or Unresponsive Participants

Current through June 17, 2024
003.01 Prior to NPERS making a determination
				that a participant is missing, NPERS will have used routine methods of
				delivering notice to participants, such as first-class mail or electronic
				notification.
003.02 If the methods
				identified in subsection 003.01 fail to obtain the information necessary for a
				distribution or NPERS has reason to believe that a participant has failed to
				inform the agency of a change in address, then the participant will be
				considered missing and NPERS may undertake one or more of the following steps
				and procedures to locate a missing participant:
(a) certified mail;
(b) checking related plan records;
(c) checking with the designated plan
				beneficiary;
(d) using a letter
				forwarding service;
(e) Internet
				search tools;
(f) commercial
				locator services;
(g) credit
				reporting agencies; and,
(h) other
				reasonable search methods as determined by the Director.
Nebraska Administrative Code › Topic - PUBLIC EMPLOYEES RETIREMENT SYSTEMS › Title 303 - PUBLIC EMPLOYEES RETIREMENT BOARD › Chapter 9 - MISSING OR UNRESPONSIVE PARTICIPANTS AND BENEFICIARIES › Section 303-9-004 - Cost of Search Methods

Current through June 17, 2024
004.01 The costs of using the search services
				described in 003.02 may be administratively charged to the missing
				participant's account. Such costs, if assessed, shall include reasonable
				charges associated with the search methods utilized.
004.02 The Director will consider the size of
				a missing participant's account balance in relation to the costs of the search
				method utilized when deciding whether the use of such services are appropriate.
				If the cost of a search method utilized is (a) less than $200 and (b) less than
				10% of a missing participant's account balance, then such cost may be
				considered by the Director as a reasonable expense in locating the missing
				participant.
004.03 Some search
				methods described in 003.02 involve a nominal expense and because there is a
				significant potential for effectiveness in locating the missing participant,
				NPERS will utilize such search methods, regardless of the size of the missing
				participant's account balance, or reasonableness limits described in subsection
				004.02.
Nebraska Administrative Code › Topic - PUBLIC EMPLOYEES RETIREMENT SYSTEMS › Title 303 - PUBLIC EMPLOYEES RETIREMENT BOARD › Chapter 9 - MISSING OR UNRESPONSIVE PARTICIPANTS AND BENEFICIARIES › Section 303-9-005 - Timing of Search Methods

Current through June 17, 2024
005.01 Once a participant has been determined
				to be missing after routine methods of delivering notice have been undertaken
				in subsection 003.01, NPERS will within ninety (90) days after making such
				determination begin a formal search process, and implement the search methods
				in subsection 003.02.
005.02 The
				formal search process will consist of NPERS staff undertaking the search
				methods in subsection 003.02 based upon the likelihood of success for each
				method utilized. NPERS will determine the order and frequency in which each
				method is used. This determination will take into consideration the known
				information regarding the each missing participant, including but not limited
				to the following:
(a) last known address or
				residence;
(b) date of last known
				correspondence from the participant;
(c) information about relatives and
				beneficiaries;
(d) employment
				information;
(e) court records;
				and,
(f) any other information
				known to NPERS or transmitted by an employer to NPERS.
Nebraska Administrative Code › Topic - PUBLIC EMPLOYEES RETIREMENT SYSTEMS › Title 303 - PUBLIC EMPLOYEES RETIREMENT BOARD › Chapter 9 - MISSING OR UNRESPONSIVE PARTICIPANTS AND BENEFICIARIES › Section 303-9-006 - Uncashed Checks or Returned Electronic Fund Transfers

Current through June 17, 2024
006.01 Upon the return of an uncashed check
				or returned electronic fund transfer (EFT), NPERS shall perform due diligence
				in determining why the check or EFT was returned or uncashed. NPERS will make a
				reasonable attempt to reconcile the issue causing the check or EFT to be
				returned or uncashed.
006.02 If it
				is determined by NPERS that the attempted recipient of the check or EFT is
				missing, then NPERS shall undertake the search methods described in section 003
				in order to locate the participant and effectuate the payment.
Nebraska Administrative Code › Topic - PUBLIC EMPLOYEES RETIREMENT SYSTEMS › Title 303 - PUBLIC EMPLOYEES RETIREMENT BOARD › Chapter 9 - MISSING OR UNRESPONSIVE PARTICIPANTS AND BENEFICIARIES › Section 303-9-007 - Distributing Unclaimed Benefits

Current through June 17, 2024
007.01 Pursuant to Neb. Rev. Stat. §
									69-1307.03,
				all distributions held in a retirement plan administered by NPERS, which has
				not been paid or distributed for more than thirty (30) days after the earliest
				of the following:
(a) the actual date of
				distribution or attempted distribution;
(b) the date contracted for distribution in
				the plan; or
(c) the date
				specified in the internal revenue law of the United States by which
				distribution must begin in order to avoid a tax penalty, is presumed abandoned
				unless the participant within the five (5) years preceding any such date has
				made additional contributions or transfers of funds to plan, was paid or
				received a distribution, communicated concerning the retirement account, or
				otherwise indicated an interest as evidenced by a memorandum or other record on
				file with NPERS.
Nebraska Administrative Code › Topic - PUBLIC EMPLOYEES RETIREMENT SYSTEMS › Title 303 - PUBLIC EMPLOYEES RETIREMENT BOARD › Chapter 10 - MODIFICATION OF SCHOOL CREDITABLE SERVICE › Section 303-10-001 - Scope of the Rule

Current through June 17, 2024
This rule covers provisions of the School Employees
				  Retirement Act in Neb. Rev. Stat. §
									79-907,
				  requiring the Nebraska Public Employees Retirement Systems ('NPERS') under the
				  direction of the Public Employees Retirement Board ('Board'), to set rules and
				  regulations for a member to make a request for a modification or correction of
				  the creditable service reported on their statement of information, and sent by
				  first class mail at least every two years to each member in the School
				  Employees Retirement System.
Nebraska Administrative Code › Topic - PUBLIC EMPLOYEES RETIREMENT SYSTEMS › Title 303 - PUBLIC EMPLOYEES RETIREMENT BOARD › Chapter 10 - MODIFICATION OF SCHOOL CREDITABLE SERVICE › Section 303-10-002 - Creditable Service Statement and Request for Modification

Current through June 17, 2024
002.01 Every two years, the retirement board
				shall send to each contributing member of the school employees retirement
				system by first-class mail, a statement of creditable service, reported salary,
				and other such information as is determined by the Director of NPERS to be
				necessary in calculating the member's retirement benefit.
002.02 If the member requests a modification
				or correction of his or her statement, the member shall make such request on
				forms created by NPERS. The member may provide additional documentation to the
				Director supporting such modification or correction and provide clear and
				convincing evidence that the statement is in error.
Nebraska Administrative Code › Topic - PUBLIC EMPLOYEES RETIREMENT SYSTEMS › Title 303 - PUBLIC EMPLOYEES RETIREMENT BOARD › Chapter 10 - MODIFICATION OF SCHOOL CREDITABLE SERVICE › Section 303-10-003 - Determination for Modification

Current through June 17, 2024
003.01 The Director shall, within sixty (60)
				days after receipt of the request and documentation supporting the modification
				or correction, determine whether the member has proven by clear and convincing
				evidence that the statement shall be modified or corrected, and notify the
				member of his or her decision.
003.02 The Director shall consider the
				documentation sent by the member and the records maintained by NPERS. If the
				Director determines that the member has provided clear and convincing evidence,
				the Director shall modify or correct the statement. If the Director determines
				that the member has not provided clear and convincing evidence, the Director
				shall deny the modification or correction.
Nebraska Administrative Code › Topic - PUBLIC EMPLOYEES RETIREMENT SYSTEMS › Title 303 - PUBLIC EMPLOYEES RETIREMENT BOARD › Chapter 10 - MODIFICATION OF SCHOOL CREDITABLE SERVICE › Section 303-10-004 - Failure to Make Timely Request

Current through June 17, 2024
004.01 If the member does not make a request
				in subsection 002.02 and provide documentation within ninety (90) days
				following the mailing of the letter described in subsection 002.01, the member
				shall be deemed to have waived his or her request for a modification or
				correction provided in Neb. Rev. Stat. §
									79-907(1)(b).
004.02 The Board has an ongoing fiduciary
				duty to modify or correct a member's statement if the Board discovers an error
				in the information it has on record. A modification or correction shall be made
				within sixty (60) days after the error is brought to the attention of the
				Director or the Board.
Nebraska Administrative Code › Topic - PUBLIC EMPLOYEES RETIREMENT SYSTEMS › Title 303 - PUBLIC EMPLOYEES RETIREMENT BOARD › Chapter 10 - MODIFICATION OF SCHOOL CREDITABLE SERVICE › Section 303-10-005 - Appealing Director's Determination

Current through June 17, 2024
If the member wishes to appeal the Director's determination
				  to the Board, the member shall have thirty (30) days from the date of the
				  Director's determination to appeal the matter to the Board, pursuant to Neb.
				  Rev. Stat. §
									79-950 and
				  Title 303, Chapter 12 of the Nebraska Administrative Code. Appeals from the
				  Board's decision shall be made pursuant to the Administrative Procedures
				  Act.
Nebraska Administrative Code › Topic - PUBLIC EMPLOYEES RETIREMENT SYSTEMS › Title 303 - PUBLIC EMPLOYEES RETIREMENT BOARD › Chapter 11 - SERVICE CREDIT › Section 303-11-001 - Scope of the Rule

Current through June 17, 2024
This rule shall govern how service credit determinations are
				  made for members of the Judges Retirement System, School Employees Retirement
				  System, and the State Patrol Retirement System who provide compensated services
				  in any fiscal year.
Nebraska Administrative Code › Topic - PUBLIC EMPLOYEES RETIREMENT SYSTEMS › Title 303 - PUBLIC EMPLOYEES RETIREMENT BOARD › Chapter 11 - SERVICE CREDIT › Section 303-11-002 - School Employees Service Credit Determination

Current through June 17, 2024
002.01 Prior to July 1, 1986, at least one
				hundred twenty (120) full time days of service in a fiscal year shall be the
				equivalent of one year of service credit. Incremental service credit of
				one-half year of service credit is earned if a member worked at least one
				hundred twenty (120) days on a one-half time basis or sixty (60) days on a full
				time basis. Incremental service credit of less than one year can be earned
				based upon the number of compensated full time days worked during the period
				between one-half year to one full year of service, and the member shall be
				credited with one one-hundred twentieths of a year's service credit for each
				full time day worked during such period provided the member worked on or after
				February 13, 1986. If the member did not work on or after February 13, 1986,
				then the member will not receive any incremental service credit of less than
				one-half year of service under this subsection.
002.02 Commencing July 1, 1986, and through
				June 30, 2002, one thousand thirty-two (1,032) hours in one fiscal year shall
				be the equivalent of one year of service credit. For each fiscal year during
				which the member provides fewer than one thousand (1,032) hours of compensated
				service, the member shall be credited with one one-thousand thirty-seconds of a
				year's service credit for each hour worked. One-half year of service credit is
				earned if a member worked 516 hours. If a member worked more than 516 hours but
				less than 1,032 hours, the service credit received is the exact proportion
				worked. In order to receive any credit at all, a member must have worked a
				minimum of 516 hours.
002.03
				Commencing July 1, 2002, one thousand (1,000) hours or more of compensated
				service in one fiscal year shall be the equivalent of one year of service
				credit. For each fiscal year during which the member provides fewer than one
				thousand (1,000) hours of compensated service, the member shall be credited
				with one one-thousandth of a year's service credit for each hour
				worked.
002.04 In no case shall
				more than one year of service be credited during a fiscal year.
Nebraska Administrative Code › Topic - PUBLIC EMPLOYEES RETIREMENT SYSTEMS › Title 303 - PUBLIC EMPLOYEES RETIREMENT BOARD › Chapter 11 - SERVICE CREDIT › Section 303-11-003 - Judges and State Patrol Employees Service Credit Determination

Current through June 17, 2024
003.01 Each member shall receive one year of
				service credit on the anniversary of the member's participation date.
003.02 If a member terminates employment on a
				date other than on the anniversary of the member's participation date, a
				partial year service credit equal to the number of completed months of service
				after the immediately previous anniversary of the member's participation date
				divided by 12 shall be granted.
Nebraska Administrative Code › Topic - PUBLIC EMPLOYEES RETIREMENT SYSTEMS › Title 303 - PUBLIC EMPLOYEES RETIREMENT BOARD › Chapter 12 - APPEAL OF BOARD ACTIONS AND DECISIONS › Section 303-12-001 - Scope of the Rule

Current through June 17, 2024
Pursuant to Neb. Rev. Stat. §§
									23-2305.01,
				  24-704.01,
				  79-904.01,
				  79-950,
				  81-2019.01,
				  84-1305.02,
				  84-1503,
				  and the Administrative Procedures Act, these rules apply to the initiation and
				  procedure regarding contested cases heard before the Public Employees
				  Retirement Board.
Nebraska Administrative Code › Topic - PUBLIC EMPLOYEES RETIREMENT SYSTEMS › Title 303 - PUBLIC EMPLOYEES RETIREMENT BOARD › Chapter 12 - APPEAL OF BOARD ACTIONS AND DECISIONS › Section 303-12-002 - Definitions

Current through June 17, 2024
For purposes of this rule, the following definitions
				  apply.
002.01 Agency
Agency: means the Nebraska Public Employees Retirement
				  Systems Agency.
002.02
				Contested case
Contested case: means the proceeding in which the legal
				  rights, duties or privileges of specific parties are required by law or
				  constitutional right to be determined after an agency hearing.
002.03 Board
Board: means the Public Employees Retirement
				  Board.
002.04 Director
Director: means the Director of the Nebraska Public
				  Employees Retirement Systems Agency.
002.05 Ex Parte Communications
Ex Parte Communications: means an oral or written
				  communication which is not on the record in a contested case with respect to
				  which reasonable notice to all parties was not given. Ex parte communications
				  shall not include:
002.05(a) .
				Communications which do not pertain to the merits of a contested
				case;
002.05(b) . Communications
				required for the disposition of ex parte matters as authorized by
				law;
002.05(c) . Communications in
				a ratemaking or rulemaking proceeding; and
002.05(d) . Communications to which all
				parties have given consent.
Nebraska Administrative Code › Topic - PUBLIC EMPLOYEES RETIREMENT SYSTEMS › Title 303 - PUBLIC EMPLOYEES RETIREMENT BOARD › Chapter 12 - APPEAL OF BOARD ACTIONS AND DECISIONS › Section 303-12-003 - PLEADINGS

Current through June 17, 2024
003.01 All pleadings shall be made on white,
				letter-sized (8½ x 11) paper and shall be legibly typewritten,
				photostatically reproduced, printed, or handwritten. If handwritten, pleadings
				shall be submitted on forms provided by the Agency, and shall be written in
				blue or black ink.
003.02 All
				pleadings shall be filed with the Agency at its official office. Filings may be
				accomplished by personal delivery or U.S. mail and may only be received during
				regular office hours of the Agency. Upon good cause shown, the Director may
				allow pleadings to be submitted by telefacsimile (fax).
003.03 Pleadings in a contested case shall
				include a petition and answer, and may include a reply, notice, motion,
				stipulation, objection or order or other formal written document filed in a
				proceeding before the Agency and/or a Hearing Officer.
003.04 All pleadings shall meet the
				requirements of these rules to be made a part of the record of a contested
				case.
003.05 All pleadings
				subsequent to the initial petition shall be served by the party filing such
				pleading upon all attorneys of record or representatives of record and upon all
				unrepresented parties. Service shall be made personally or by first-class or
				certified mail. Written proof of such service shall be filed with the
				Agency.
Nebraska Administrative Code › Topic - PUBLIC EMPLOYEES RETIREMENT SYSTEMS › Title 303 - PUBLIC EMPLOYEES RETIREMENT BOARD › Chapter 12 - APPEAL OF BOARD ACTIONS AND DECISIONS › Section 303-12-004 - INITIATION OF THE CONTESTED CASE

Current through June 17, 2024
004.01 Any initiation of a contested case
				shall not be perfected until a member or other aggrieved party has secured a
				written document signed by the Chairperson of the Board or the Director
				regarding the matter in question, which document shall constitute a decision or
				action of the Board from which a contested case appeal is allowed under statute
004.01(a) . It shall be the duty of the
				Director or Chairperson of the Board to decide the matter and issue such
				documents for purposes of perfecting an appeal and contested case.
004.01(b) . The document shall be personally
				served on the member or aggrieved party, or shall be sent by certified mail,
				return receipt requested, to the member or aggrieved party.
Nebraska Administrative Code › Topic - PUBLIC EMPLOYEES RETIREMENT SYSTEMS › Title 303 - PUBLIC EMPLOYEES RETIREMENT BOARD › Chapter 12 - APPEAL OF BOARD ACTIONS AND DECISIONS › Section 303-12-005 - SETTING THE MATTER FOR HEARING

Current through June 17, 2024
005.01 Not later than 30 days after the
				Director has received the petition, the Director shall appoint a Hearing
				Officer to conduct a prehearing conference and a hearing and to submit to the
				Board a recommended decision. If the Director determines that the matter is one
				of significance and that it is a matter on which Board guidance is needed, the
				Director may alternatively appoint a Board member as hearing officer and the
				hearing shall be conducted before the Board.
005.02 The Hearing Officer shall not be:
005.02(a) . A person who has served as
				investigator, prosecutor, or advocate in the contested case or its prehearing
				stage, nor may the hearing officer be advised or assisted by such a
				person;
005.02(b) . A person who is
				subject to the authority, direction, or discretion of a person described in
				subsection
				005.02A.
005.02(c) . If all parties consent, a person
				as described in subsections
				5005.02A or
				005.02B may
				assist the hearing officer in the preparation of orders in the contested
				case.
005.02(d) . A person who has
				participated in a determination of probable cause or other equivalent
				preliminary determination in a contested case may serve as hearing officer or
				assist or advise a hearing officer in the same proceeding.
005.02(e) . A person may serve as hearing
				officer at successive stages of the same contested case.
Nebraska Administrative Code › Topic - PUBLIC EMPLOYEES RETIREMENT SYSTEMS › Title 303 - PUBLIC EMPLOYEES RETIREMENT BOARD › Chapter 12 - APPEAL OF BOARD ACTIONS AND DECISIONS › Section 303-12-006 - CONDUCTING HEARING IN A CONTESTED CASE

Current through June 17, 2024
006.01 Determination of hearing formality
Determination of hearing formality: The hearing officer
				  shall consult the parties and thereafter determine whether disposition shall be
				  by a formal hearing, or whether informal disposition of the matter is
				  appropriate. If the hearing officer determines that a formal disposition is
				  required the parties request it, or one or more of the parties request it, this
				  section shall govern the hearing.
006.02 Order
Order: If required pursuant to 006.01, the hearing shall be
				  conducted in the following order:
006.02(a) . The hearing is called to order by
				the hearing officer. Any preliminary motions, stipulations, or agreed orders
				are entertained.
006.02(b) . Each
				party may be permitted to make an opening statement. Opening statements take
				place in the same order as the presentation of evidence.
006.02(c) . Presentation of evidence.
006.02(c)(i) . Evidence will be received in
				the following order:
006.02(c)(i)(A) Evidence
				is presented by the petitioner;
006.02(c)(i)(B) Evidence is presented by the
				Agency or respondent;
006.02(c)(i)(C) Rebuttal evidence is
				presented by the petitioner; and
006.02(c)(i)(D) Surrebuttal evidence is
				presented by the Agency or respondent.
006.02(c)(ii) . With regard to each witness
				who testifies, the following examination may be conducted;
006.02(c)(ii)(A) Direct examination by the
				party who calls the witness;
006.02(c)(ii)(B) Cross-examination by the
				opposing party;
006.02(c)(ii)(C)
				Redirect examination by the party who called the witness; and
006.02(c)(ii)(D) Recross-examination by the
				opposing party.
006.02d. After the evidence is presented,
				each party may have opportunity to make a closing argument. Closing arguments
				shall be made in the same order as the presentation of evidence. The hearing
				officer may request that the parties submit briefs in lieu of closing
				arguments.
Nebraska Administrative Code › Topic - PUBLIC EMPLOYEES RETIREMENT SYSTEMS › Title 303 - PUBLIC EMPLOYEES RETIREMENT BOARD › Chapter 12 - APPEAL OF BOARD ACTIONS AND DECISIONS › Section 303-12-007 - Decision and Order in a Contested Case

Current through June 17, 2024
007.01 Requirement for a Finding of Fact and
				Conclusions of Law: Every decision and order and order adverse to a party to
				the proceedings rendered by the Board on recommendation of the Hearing Officer
				shall be in writing or stated in the record and shall be accompanied by a
				findings of fact and conclusions of law, prepared by the Hearing
				Officer.
007.02 The decision and
				order shall include:
007.02(a) The name of
				the agency and the name of the proceeding;
007.02(b) The time and place of the hearing;
007.02(c) The names of all parties
				or their attorneys who entered an appearance at the hearing;
007.02(d) A "findings of fact" consisting of
				a concise statement of the conclusions on each contested issue of
				fact;
007.02(e) The "conclusions of
				law" consisting of the application of the controlling law to the facts found,
				and the legal results arising therefrom; and
007.02(f) The "order" consisting of the
				action taken by the agency as a result of the facts found and the legal
				conclusions arising therefrom.
Nebraska Administrative Code › Topic - PUBLIC EMPLOYEES RETIREMENT SYSTEMS › Title 303 - PUBLIC EMPLOYEES RETIREMENT BOARD › Chapter 12 - APPEAL OF BOARD ACTIONS AND DECISIONS › Section 303-12-008 - Appeals

Current through June 17, 2024
008.01 Right of Appeal
Any person aggrieved by a final decision of the Board in a
				  contested case is entitled to judicial review under the Administrative
				  Procedure Act or to resort to such other means of review as may be provided by
				  law.
008.02 Manner of Appeal
Parties desiring to appeal a Board decision shall file a
				  petition for review in the district court of Lancaster County within thirty
				  days after the service of the final decision by the Board. The thirty-day
				  period for appeal commences to run from the date of mailing of the notice of
				  order and decision to the parties or their attorneys of record. Service of the
				  petition for review and summons must be made in accordance with Nebraska
				  law.
008.03 Statutes
				Governing Appeal
Unless otherwise provided by statute, the procedures of Neb.
				  Rev. Stat. §
										84-917
				  govern the procedure for taking an appeal of a Board decision.
Nebraska Administrative Code › Topic - PUBLIC EMPLOYEES RETIREMENT SYSTEMS › Title 303 - PUBLIC EMPLOYEES RETIREMENT BOARD › Chapter 12 - APPEAL OF BOARD ACTIONS AND DECISIONS › Section 303-12-009 - Prohibition against ex parte communications

Current through June 17, 2024
009.01 Prohibition; when applicable
The prohibitions found in this section shall apply beginning
				  at the time notice for hearing is given. An agency may designate an earlier
				  time, but such earlier time shall be required to be set forth in the agency's
				  rules of procedure.
009.02
				Prohibitions to whom applicable
009.02(a)
				Parties and public. No party in a contested case or other person outside the
				agency having an interest in the contested case shall make or knowingly cause
				to be made an ex parte communication to the hearing officer or to the Director
				or employee who is or may be reasonably expected to be involved in the
				decision-making process of the contested case.
009.02(b) Persons in decisionmaking roles. No
				hearing officer or the director or employee who is or may be reasonably be
				expected to be involved in the decision-making process of the contested case
				shall make or knowingly cause to be made an ex parte communication to any party
				in a contested case or other person outside the agency having an interest in
				the contested case.
009.02(c)
				Investigators. No agency head or employee engaged in the investigation or
				enforcement of a contested case shall make or knowingly cause to be made an ex
				parte communication to a hearing officer or agency head or employee who is or
				may reasonably be expected to be involved in the decisionmaking process of the
				contested case.
Nebraska Administrative Code › Topic - PUBLIC EMPLOYEES RETIREMENT SYSTEMS › Title 303 - PUBLIC EMPLOYEES RETIREMENT BOARD › Chapter 13 - COMPENSATION FOR RETIREMENT CONTRIBUTIONS AND BENEFITS › Section 303-13-001 - Scope of the Rule

Current through June 17, 2024
This rule will apply to the definition of employee
				  compensation subject to retirement contribution for members of the Retirement
				  System for Nebraska Counties, (County Plan), the Judges Retirement System,
				  (Judges Plan), the School Employees Retirement System, (School Plan), the State
				  Patrol Retirement System, (Patrol Plan), and the State Employees Retirement
				  System. (State Plan). In addition this rule will apply to the definition of
				  compensation in the calculation of benefits in the Judges Plan, School Plan and
				  Patrol Plan.
Nebraska Administrative Code › Topic - PUBLIC EMPLOYEES RETIREMENT SYSTEMS › Title 303 - PUBLIC EMPLOYEES RETIREMENT BOARD › Chapter 13 - COMPENSATION FOR RETIREMENT CONTRIBUTIONS AND BENEFITS › Section 303-13-002 - General Definitions

Current through June 17, 2024
002.01 The definitions provided in Nebraska
				statutory law for each plan shall apply to the provisions herein as they relate
				to that plan. In addition to those definitions, the following definitions shall
				apply:
002.02 Converted into cash
				payments means, with respect to benefits such as unused leave or employer-paid
				insurance premiums, an arrangement whereby a member has individually arranged
				with his or her employer to receive an equivalent amount of cash, in lieu of
				receipt of the actual benefit.
002.03 Flat salary means a fixed dollar
				amount provided for in a member's contract of employment that is paid with
				respect to each pay period by the employer to the member for rendered service;
				which amount such member may voluntarily choose to receive in cash, apply to
				insurance premiums, apply to a plan offered by employer the under the Internal
				Revenue Code to defer or exclude certain amounts from income, or allocate among
				a combination of the foregoing.
002.04 Internal revenue code means the
				federal internal revenue code of 1986, as further defined pursuant to Neb. Rev.
				Stat. §
									49-801.01.