2013 Nebraska Revised Statutes
Chapter 79 - SCHOOLS
79-918 - Current employee; participation in another governmental plan; how treated.
79-918. Current employee; participation in another governmental plan; how treated.
For one year after September 9, 1995, any school employee employed on or before September 9, 1995, may apply to the board for eligibility and vesting credit for years of participation in another Nebraska governmental plan, as defined by section 414(d) of the Internal Revenue Code. During the years of participation in the other Nebraska governmental plan, the employee must have been a full-time or a part-time employee as described in section 79-902. Such credit shall not be included as years of service in the benefit calculation.
Source
- Laws 1995, LB 501, § 6;
R.S.Supp.,1995, § 79-1514.11;
Laws 1996, LB 900, § 553.
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