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79-933.09 Retirement system; accept transfers; limitations; how treated.

79-933.09. Retirement system; accept transfers; limitations; how treated.The retirement system may accept as payment for purchases of service credit or withdrawn amounts made pursuant to the School Employees Retirement Act a direct trustee-to-trustee transfer from (1) an eligible tax-sheltered annuity plan as described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 credit or amounts. The amount transferred shall not exceed the amount of payment required for the service credit being purchased and the purchase of such service credit shall qualify as a purchase of permissive service credit by the member as defined in section 415 of the code. SourceLaws 2002, LB 407, ยง 31.

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