2013 Nebraska Revised Statutes
Chapter 79 - SCHOOLS
79-948 - Retirement benefits; exemption from taxation and legal process; exception; payment for civil damages; conditions.

79-948. Retirement benefits; exemption from taxation and legal process; exception; payment for civil damages; conditions.

(1) Except as provided in subsection (2) of this section, the right of a person to an annuity, an allowance, or any optional benefit under the School Employees Retirement Act, any other right accrued or accruing to any person or persons under such act, the various funds and account created thereby, and all the money, investments, and income thereof shall be exempt from any state, county, municipal, or other local tax, shall not be subject to execution, garnishment, attachment, 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 annuity, allowance, or benefit is subject to a qualified domestic relations order under the Spousal Pension Rights Act. The payment of any annuity, allowance, or benefit subject to such order shall take priority over any payment made pursuant to subsection (2) of this section.

(2) If a member of the retirement system is convicted of or pleads no contest to a felony that is defined as assault, sexual assault, kidnapping, child abuse, false imprisonment, or theft by embezzlement and is found liable for civil damages as a result of such felony, following distribution of the member's annuity, allowance, or optional benefit from the retirement system, the court may order the payment of such annuity, allowance, or optional benefit under the retirement system for such civil damages, except that the annuities, allowances, or optional benefits to the extent reasonably necessary for the support of the member or any of his or her beneficiaries shall be exempt from such payment. Any order for payment of annuities, allowances, or optional benefits shall not be stayed on the filing of any appeal of the conviction. If the conviction is reversed on final judgment, all annuities, allowances, or optional benefits paid as civil damages shall be forfeited and returned to the member. The changes made to this section by Laws 2012, LB916, shall apply to persons convicted of or who have pled no contest to such a felony and who have been found liable for civil damages as a result of such felony prior to, on, or after April 7, 2012.

Source

Laws 1945, c. 219, § 53, p. 655;
R.S.Supp.,1947, § 79-2953;
Laws 1949, c. 256, § 486, p. 857;
Laws 1969, c. 735, § 15, p. 2783;
Laws 1971, LB 987, § 30;
Laws 1986, LB 311, § 20;
Laws 1988, LB 1170, § 19;
Laws 1989, LB 506, § 11;
Laws 1991, LB 549, § 44;
R.S.1943, (1994), § 79-1552;
Laws 1996, LB 900, § 583;
Laws 1996, LB 1273, § 26;
Laws 2002, LB 407, § 34;
Laws 2012, LB916, § 22.

Cross References

Spousal Pension Rights Act, see section 42-1101.