State Codes and Statutes
Statutes > Nebraska > Chapter79 > 79-99079-990. Employees retirementsystem; time served in armed forces or on leave of absence; resignation formaternity purposes; effect.(1) Any member whois eligible for reemployment on or after December 12, 1994, pursuant to 38U.S.C. 4301 et seq., as adopted undersection 55-161, or who is eligible for reemployment under section 55-160 maypay to the retirement system after the date of his or her return from activemilitary service, and within the period required by law, not to exceed fiveyears, an amount equal to the sum of all deductions which would have beenmade from the salary which he or she would have received during the periodof military service for which creditable service is desired. If such paymentis made, the member shall be entitled to credit for membership service indetermining his or her annuity for the period for which contributions havebeen made and the board shall be responsible for any funding necessary toprovide for the benefit which is attributable to this increase in the member'screditable service. The member's payments shall be paid as the trustees maydirect, through direct payments to the retirement system or on an installmentbasis pursuant to a binding irrevocable payroll deduction authorization betweenthe member and the school district. Creditable service may be purchased onlyin one-tenth-year increments, starting with the most recent years' salary.(2) Under such rules and regulations as the board may prescribe,any member who was away from his or her position while on a leave of absencefrom such position authorized by the board of education of the school districtby which he or she was employed at the time of such leave of absence or pursuantto any contractual agreement entered into by such school district may receivecredit for any or all time he or she was on leave of absence. Such time shallbe included in creditable service when determining eligibility for death,disability, termination, and retirement benefits. The member who receivesthe credit shall earn benefits during the leave based on salary at the levelreceived immediately prior to the leave of absence. Such credit shall be receivedif such member pays into the retirement system (a) an amount equal to thesum of the deductions from his or her salary for the portion of the leavefor which creditable service is desired, (b) any contribution which the schooldistrict would have been required to make for the portion of the leave forwhich creditable service is desired had he or she continued to receive salaryat the level received immediately prior to the leave of absence, and (c) regularinterest on these combined payments from the date such deductions would havebeen made to the date of repayment. Such amounts shall be paid as the trusteesmay direct, through direct payments to the retirement system or on an installmentbasis pursuant to a binding irrevocable payroll deduction authorization betweenthe member and the school district over a period not to exceed five yearsfrom the date of the termination of his or her leave of absence. Intereston any delayed payment shall be at the rate of regular interest. Creditableservice may be purchased only in one-tenth-year increments, starting withthe most recent years' salary, and if payments are made on an installmentbasis, creditable service will be credited only as payment has been made tothe retirement system to purchase each additional one-tenth-year increment.Leave of absence shall be construed to include, but not be limited to, sabbaticals,maternity leave, exchange teaching programs, full-time leave as an electedofficial of a professional association or collective-bargaining unit, or leaveof absence to pursue further education or study. A leave of absence grantedpursuant to this section shall not exceed four years in length, and in orderto receive credit for the leave of absence, the member must have returnedto employment with the school district within one year after termination ofthe leave of absence.(3) Until one year after May 2, 2001, any member currentlyemployed by the school district who resigned from full-time employment withthe school district for maternity purposes prior to September 1, 1979, andwas reemployed as a full-time employee by the school district before the endof the school year following the school year of such member's resignationmay have such absence treated as though the absence was a leave of absencedescribed in subsection (2) of this section. The period of such absence formaternity purposes shall be included in creditable service when determiningthe member's eligibility for death, disability, termination, and retirementbenefits if the member submits satisfactory proof to the board that the priorresignation was for maternity purposes and the member complies with the paymentprovisions of subsection (2) of this section before the one-year anniversaryof May 2, 2001. SourceLaws 1951, c. 274, § 12, p. 917; Laws 1981, LB 369, § 1; Laws 1982, LB 131, § 3; Laws 1988, LB 551, § 3; Laws 1991, LB 350, § 4; Laws 1992, LB 1001, § 21; Laws 1993, LB 107, § 4; Laws 1995, LB 505, § 4; Laws 1996, LB 847, § 26; R.S.Supp.,1995, § 79-1043; Laws 1996, LB 900, § 625; Laws 1996, LB 1076, § 12; Laws 2001, LB 711, § 10; Laws 2002, LB 722, § 7; Laws 2005, LB 364, § 12; Laws 2010, LB950, § 18.Operative Date: July 1, 2010
