Nebraska Administrative Code
Topic - PUBLIC EMPLOYEES RETIREMENT SYSTEMS
Title 303 - PUBLIC EMPLOYEES RETIREMENT BOARD
Chapter 16 - MILITARY SERVICE CREDIT AND REEMPLOYMENT
Section 303-16-005 - Military Service Credit for the Judges Retirement Act

Current through March 20, 2024

005.01 Military service under the Judges Retirement Act means active service of:

(a) any judge of the Supreme Court or judge of the district court in any of the armed forces of the United States during a war or national emergency prior or subsequent to September 18, 1955, if such service commenced while such judge was holding the office of judge;

(b) any judge of the Nebraska Workmen's Compensation Court or the Nebraska Workers' Compensation Court in any of the armed forces of the United States during a war or national emergency prior or subsequent to September 20, 1957, if such service commenced while such judge was holding the office of judge;

(c) any judge of the municipal court in any of the armed forces of the United States during a war or national emergency prior or subsequent to October 23, 1967, and prior to July 1, 1985, if such service commenced while such judge was holding the office of judge;

(d) any judge of the county court or associate county judge in any of the armed forces of the United States during a war or national emergency prior or subsequent to January 4, 1973, if such service commenced while such judge was holding the office of judge;

(e) any clerk magistrate, who was an associate county judge and a member of the fund at the time of appointment as a clerk magistrate, in any of the armed forces of the United States during a war or national emergency on or after July 1, 1986, if such service commenced while such clerk magistrate was holding the office of clerk magistrate; and,

(f) any judge of the Court of Appeals in any of the armed forces of the United States during a war or national emergency on or after September 6, 1991, if such service commenced while such judge was holding the office of judge.

005.02 Military service on or after December 12, 1994; pursuant to 38 U.S.C. §§ 4301 et seq. Any judge who is reemployed by the State of Nebraska within ninety (90) days after honorable discharge or honorable separation from active duty shall be treated as not having incurred a break in service by reason of his or her period of qualified military service.

005.03 Such military service shall be credited for purposes of determining the nonforfeitability of the judge's accrued benefits and the accrual of benefits under the plan.

005.04 The state shall be liable for funding any obligation of the plan to provide benefits based upon such period of qualified military service.

005.05 Once an election to purchase military service is made in subsection 003.03, the Agency will request salary verification from the state employer. The salary verification will verify what the member would have earned had the member worked for the employer during the period of military service. Upon receipt of the salary verification by NPERS, the state employer will be invoiced for the amount required to fund the obligation benefit of the plan equal to the employee and employer retirement contributions on the salary attributable during the period(s) of military service plus interest equal to the actuarial assumed rate of return. Payment shall be made by the state employer to NPERS within thirty (30) days of the invoice's receipt.

005.06 The Board shall have the power to determine when a national emergency exists or has existed for the purpose of applying subsection 005.01.

Disclaimer: These regulations may not be the most recent version. Nebraska may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.