Nebraska Administrative Code
Topic - PUBLIC EMPLOYEES RETIREMENT SYSTEMS
Title 303 - PUBLIC EMPLOYEES RETIREMENT BOARD
Chapter 16 - MILITARY SERVICE CREDIT AND REEMPLOYMENT
Section 303-16-006 - Military Service Credit for the School Employees Retirement Act

006.01 Military Service prior to December 12, 1994. Any person who, after having served or signing a contract to serve as a school employee, entered into and served or enters into and serves in the armed forces of the United States during a declared emergency or was drafted under a federal mandatory draft law into the armed forces of the United States during a time of peace, and who, within three (3) calendar years after honorable discharge or honorable separation from active duty or within one (1) year from the date of completion of training provided in the federal Servicemen's Readjustment Act of 1944 or the federal Veterans' Readjustment Assistance Act of 1952, became or becomes a school employee shall be credited, in determining benefits due such member from the retirement system, for a maximum of five (5) years of the time actually served in the armed forces as if such person had been a school employee throughout such time. Costs associated with the service credit received under this subsection and Neb. Rev. Stat. § 79-926(1) shall be covered by the School Plan.

006.02 Military service on or after December 12, 1994; pursuant to 38 U.S.C. §§ 4301 et seq. Any school employee who is reemployed by a covered school employer 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. This ninety (90) day period shall be extended if the school employee returns to employment at the beginning of the school year following the school employee's honorable discharge or honorable separation from active duty.

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

006.04 The former school employer shall be liable for funding any obligation of the plan to provide benefits based upon such period of military service.

006.05 Once an election to purchase military service is made in subsection 003.03, the Agency will request salary verification from the pre-military service 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 pre-military school 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 pre-military service school employer to NPERS within thirty (30) days of the invoice's receipt.