Nebraska Administrative Code
Topic - PUBLIC EMPLOYEES RETIREMENT SYSTEMS
Title 303 - PUBLIC EMPLOYEES RETIREMENT BOARD
Chapter 17 - ADMINISTRATION OF INTERNAL REVENUE SERVICE CODE SECTION 415 AND MAXIMUM COMPENSATION LIMITS
Section 303-17-002 - Definitions
Universal Citation: 303 NE Admin Rules and Regs ch 17 ยง 002
Current through March 20, 2024
002.01 Code
Code means the Internal Revenue Code, as amended.
002.02 Defined Contribution Plan
Defined Contribution Plan means the defined contribution plan component of the Retirement Plan for Nebraska Counties and the State Employees Retirement Plan.
002.03 Defined Benefit Plan
Defined Benefit Plan means the Judges Retirement Plan, the Nebraska State Patrol Retirement Plan, the School Employees Retirement Plan, and the cash balance plan component of the Retirement Plan for Nebraska Counties and the State Employees Retirement Plan of the State of Nebraska.
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