23-2306 Retirement system; members; employees; elected officials; new employee; participation in another governmental plan; how treated; separate employment; effect. - Nebraska Statutes

23-2306. Retirement system;members; employees; elected officials; new employee; participation in anothergovernmental plan; how treated; separate employment; effect.(1) The membership of the retirement system shall be composed ofall persons who are or were employed by member counties and who maintain anaccount balance with the retirement system.(2) The following employees of member counties are authorizedto participate in the retirement system: (a) All permanent full-time employeesshall begin participation in the retirement system upon employment and full-timeelected officials shall begin participation in the retirement system upontaking office, (b) all permanent part-time employees who have attained theage of twenty years may exercise the option to begin participation in theretirement system, and (c) all part-time elected officials may exercise theoption to begin participation in the retirement system. An employee who exercisesthe option to begin participation in the retirement system shall remain inthe system until termination or retirement, regardless of any change of statusas a permanent or temporary employee.(3) On andafter July 1, 2010, no employee of a member county shall be authorized toparticipate in the retirement system provided for in the County EmployeesRetirement Act unless the employee (a) is a United States citizen or (b) isa qualified alien under the federal Immigration and Nationality Act, 8 U.S.C.1101 et seq., as such act existed on January 1, 2009, and is lawfully presentin the United States.(4) Withinthe first one hundred eighty days of employment, a full-time employee mayapply to the board for vesting credit for years of participation in anotherNebraska governmental plan, as defined by section 414(d) of the Internal RevenueCode. During the years of participation in the other Nebraska governmentalplan, the employee must have been a full-time employee, as defined in theNebraska governmental plan in which the credit was earned. The board may adoptand promulgate rules and regulations governing the assessment and grantingof vesting credit.(5) Any employee who qualifiesfor membership in the retirement system pursuant to this section may not bedisqualified from membership in the retirement system solely because suchemployee also maintains separate employment which qualifies the employee formembership in another public retirement system, nor may membership in thisretirement system disqualify such an employee from membership in another publicretirement system solely by reason of separate employment which qualifiessuch employee for membership in this retirement system.(6) A full-time or part-timeemployee of a city, village, or township who becomes a county employee pursuantto a merger of services shall receive vesting credit for his or her yearsof participation in a Nebraska governmental plan, as defined by section 414(d)of the Internal Revenue Code, of the city, village, or township.(7) A full-time or part-timeemployee of a city, village, fire protection district, or township who becomesa municipal county employee shall receive credit for his or her years of employmentwith the city, village, fire protection district, or township for purposesof the vesting provisions of this section.(8) Counties shall ensurethat employees authorized to participate in the retirement system pursuantto this section shall enroll and make required contributions to the retirementsystem immediately upon becoming an employee. Information necessary to determinemembership in the retirement system shall be provided by the employer. SourceLaws 1965, c. 94, § 6, p. 405; Laws 1975, LB 32, § 1; Laws 1984, LB 216, § 3; Laws 1985, LB 349, § 1; Laws 1991, LB 549, § 3; Laws 1995, LB 501, § 1; Laws 1996, LB 1076, § 2; Laws 1997, LB 250, § 5; Laws 1997, LB 624, § 2; Laws 1998, LB 1191, § 24; Laws 2000, LB 1192, § 2; Laws 2001, LB 142, § 33; Laws 2002, LB 407, § 2; Laws 2002, LB 687, § 5; Laws 2004, LB 1097, § 3; Laws 2006, LB 366, § 3; Laws 2008, LB1147, § 1; Laws 2009, LB188, § 1; Laws 2010, LB950, § 1.Operative Date: July 1, 2010