16-1038. Retirement benefits; exemption from legal process; exception; tax-qualification requirements; benefit error; correction; appeal; tax levy authorized.
(1) The right to any benefits under the retirement system and the assets of any fund of the retirement system shall not be assignable or subject to execution, garnishment, attachment, or the operation of any bankruptcy or insolvency laws, except that the retirement system may comply with the directions set forth in a qualified domestic relations order meeting the requirements of section 414(p) of the Internal Revenue Code. The city or retirement committee may require appropriate releases from any person as a condition to complying with any such order. The retirement system shall not recognize any domestic relations order which alters or changes benefits, provides for a form of benefit not otherwise provided for by the retirement system, increases benefits not otherwise provided by the retirement system, or accelerates or defers the time of payment of benefits. No participant or beneficiary shall have any right to any specific portion of the assets of the retirement system.
(2) The retirement system shall be administered in a manner necessary to comply with the tax-qualification requirements applicable to government retirement plans under section 401(a) of the Internal Revenue Code, including section 401(a)(9) relating to the time and manner in which benefits are required to be distributed and section 401(a)(9)(G) relating to incidental death benefit requirements, section 401(a)(16) relating to compliance with the maximum limitation on the plan benefits or contributions under section 415, section 401(a)(17) which limits the amount of compensation which can be taken into account under a retirement plan, section 401(a)(25) relating to the specification of actuarial assumptions, section 401(a)(31) relating to direct rollover distribution from eligible retirement plans, and section 401(a)(37) relating to the death benefit of a firefighter who dies while performing qualified military service. Any requirements for compliance with section 401(a) of the Internal Revenue Code may be set forth in any trust or funding medium for the retirement system. This subsection shall be in full force and effect only so long as conformity with section 401(a) of the Internal Revenue Code is required for public retirement systems in order to secure the favorable income tax treatment extended to sponsors and beneficiaries of tax-qualified retirement plans.
(3) If the retirement committee determines that the retirement system has previously overpaid or underpaid a benefit payable under sections 16-1020 to 16-1042, it shall have the power to correct such error. In the event of an overpayment, the retirement system may, in addition to any other remedy that the retirement system may possess, offset future benefit payments by the amount of the prior overpayment, together with regular interest thereon.
(4) A firefighter whose benefit payment is adjusted by the retirement committee pursuant to subsection (3) of this section may request a review by the city council of the adjustment made by the retirement committee.
(5) In order to provide the necessary amounts to pay for or fund a pension plan established under sections 16-1020 to 16-1042, the mayor and council may make a levy which is within the levy restrictions of section 77-3442.
Source
Structure Nebraska Revised Statutes
Chapter 16 - Cities of the First Class
16-101 - Cities of the first class, defined; population required.
16-103 - Reorganization as city of the first class; transitional provisions.
16-104 - Wards; election districts; staggering of terms; procedure.
16-105 - Wards; election precincts.
16-112 - Transferred to section 19-916.
16-113 - Transferred to section 19-917.
16-114 - Transferred to section 19-918.
16-114.01 - Transferred to section 19-919.
16-114.02 - Transferred to section 19-920.
16-114.03 - Transferred to section 19-921.
16-115 - Corporate name and seal; service of process.
16-116 - Incorporation as city of the first class; applicability of existing law.
16-117 - Annexation; powers; procedure; hearing.
16-118 - Annexation of land; deemed contiguous; when; effect.
16-119 - Annexation; extraterritorial property use; continuation.
16-120 - Annexation; inhabitants; services; when.
16-121 - Annexation; validation.
16-122 - Annexation of city of the second class or village; conditions.
16-123 - Annexation; powers; when restricted.
16-124 - Annexation; succession to property, contracts, obligations, and choses in action.
16-126 - Taxes and special assessments; annexation; effect.
16-202 - Real estate; conveyance; how effected; remonstrance; procedure; hearing; exceptions.
16-203 - Property tax; levy; amount.
16-204 - Other taxes; power to levy.
16-205 - License or occupation tax; power to levy; exceptions.
16-206 - Dogs and other animals; regulation; license tax; enforcement.
16-209 - Transportation of freight; regulation.
16-210 - Streets and sidewalks; use; safety regulations.
16-211 - Railroads; depots; power to regulate.
16-212 - Railroads; safety regulations; power to prescribe.
16-213 - Money; power to borrow.
16-214 - Bonds; refunding indebtedness.
16-215 - Bonds; sinking fund; authorized; tax to retire bonds.
16-216 - Special elections; authorized; regulation.
16-217 - Officers; removal; vacancies; how filled.
16-218 - Officers; regulation.
16-219 - Officers; bonds or insurance; restrictions upon officers as sureties.
16-220 - Officers; reports; required; when.
16-221 - Watercourses; surface waters; regulation.
16-222 - Fire department; establishment authorized; fire prevention; regulations.
16-222.01 - Emergency response systems; legislative findings.
16-222.02 - Employment of full-time fire chief; appointment; duties.
16-222.03 - Fire chief; annual report; contents; report to city council.
16-224 - Fuel and feed; inspection and sale; regulation.
16-225 - Police; regulation; penalties; power to prescribe.
16-226 - Billiard halls; bowling alleys; disorderly houses; gambling; regulation.
16-228 - Disturbing the peace; punishment.
16-229 - Vagrants; pickpockets; other offenders; punishment.
16-231 - Health; nuisances; regulation.
16-232 - Excavations; regulation.
16-233 - Public buildings; safety regulations; licensing; violations; penalty.
16-234 - Building; construction; safety regulations.
16-235 - Animals and fowl; running at large; regulation.
16-236 - Pounds; erection; keepers.
16-237 - Property; sale at auction; regulation.
16-238 - Spread of disease; regulation; board of health; creation; powers; duties.
16-239 - Hospitals; jails; other institutions; erection; regulation.
16-240 - Health; sanitary regulations.
16-241 - Cemeteries; hospital grounds; waterworks; acquisition; control.
16-242 - Cemeteries; maintenance; funds; how used.
16-243 - Cemeteries; lots; how conveyed; title.
16-244 - Cemeteries; sale of lots; monuments; regulations.
16-245 - Cemeteries; ordinances governing; enforcement.
16-246 - General ordinances; authorized; jurisdiction.
16-247 - Ordinances; revision; publication.
16-248 - Trees, planting; birds, protection of.
16-249 - Streets, alleys, bridges, and sewers; construction and maintenance.
16-250 - Sidewalks; sewers; drains; construction and repair; special assessments.
16-252 - County jail; use by city; compensation.
16-253 - Mayor and city council; supplemental powers; authorized.
16-254 - Ordinance; parking lots and shopping centers; regulation; when authorized.
16-255 - Facilities, programs, and services for elderly persons; authorized.
16-302.01 - Officers; election; qualifications; term.
16-304 - City council; members; bond or insurance; payment of premium; amount; conditions.
16-305 - Officers and employees; merger of offices or employment; salaries.
16-309 - Appointed officers; terms.
16-310 - Officers and employees; compensation fixed by ordinance.
16-311 - Officers; qualifications.
16-312 - Mayor; powers and duties.
16-313 - Mayor; veto power; passage over veto.
16-314 - Mayor; legislative recommendations; jurisdiction.
16-316 - Mayor; pardons; remission of fines.
16-318.01 - City clerk; city treasurer; offices combined; duties; salary.
16-319 - City attorney; duties; compensation; additional legal assistance.
16-320 - City engineer; duties.
16-321.01 - Municipal bidding procedure; waiver; when.
16-322 - Special engineer; when employed.
16-323 - Chief of police; police officers; powers and duties.
16-324 - Street commissioner; duties.
16-325 - Board of public works; appointment; oath; terms; duties; removal from office.
16-326 - Elective officers; compensation; change during term prohibited; exception.
16-327 - Officers; reports required.
16-328 - Transferred to section 19-3501.
16-401 - City council; meetings, regular and special; quorum.
16-402 - City council; president; acting president; duties.
16-403 - City council; ordinances; passage; proof; publication.
16-405 - City council; ordinances; style; publication; emergency ordinances.
16-406 - City council; testimony; power to compel; oaths.
16-501 - Contracts; appropriation a condition precedent.
16-502 - Officer; extra compensation prohibited; exception.
16-503 - Contracts; concurrence of majority of city council required; vote of mayor; record.
16-601 - Transferred to section 19-709.
16-605 - Property; condemnation for streets; damages; how paid.
16-606 - Property; condemnation for streets; assessments; levy; collection.
16-607 - Property; condemnation for other public purposes; bonds; issuance; approval by electors.
16-608 - Property; condemnation; plat; filing.
16-609 - Improvements; power of city council.
16-609.01 - Land abutting street; industrial tract or school site; improvement; agreement.
16-610 - Public ways; maintenance and repair.
16-611 - Vacation of street or alley; abutting property; how treated.
16-613 - Bridges; repair; duty of county; aid by city, when.
16-615 - Grade or change of grade; procedure; damages; how ascertained; special assessments.
16-617 - Improvement districts; power to establish.
16-617.01 - Improvement, defined.
16-618 - Improvement districts; property included.
16-619 - Improvement districts; creation; notice.
16-620 - Improvement districts; objections of property owners; effect.
16-621 - Improvement districts; materials; kind; petition of landowners; bids; advertisement.
16-621.01 - Improvements of streets and alleys; use of salt stabilized base or armor coating, when.
16-623 - Improvement districts; bonds; interest.
16-624 - Improvement districts; creation upon petition; denial; assessments; bonds.
16-625 - Intersections; improvements; railways; duty to pave right-of-way.
16-627 - Intersections; improvement; cost; tax levy.
16-628 - Improvements; tax; when due.
16-629 - Curbs and gutters; authorized; petition; formation of district; bonds.
16-630 - Curbing and guttering bonds; interest rate; special assessments; how levied.
16-631 - Curbing and guttering; cost; paving bonds may include; special assessment.
16-632 - Improvement districts; assessments; when authorized; ordinary repairs excepted.
16-633 - Improvements; assessments against public lands.
16-635 - Improvements; terms, defined; depth to which assessable.
16-636 - Improvement districts; land which city council may include.
16-637 - Improvements; special tax; assessments; action to recover.
16-645 - Damages caused by construction; procedure.
16-646 - Special taxes; lien upon property; collection.
16-647 - Special taxes; payment by part owner.
16-648 - Money from special assessments; how used.
16-649 - Improvements; contracts; bids; requirement.
16-650 - Public improvements; acceptance by city engineer; approval or rejection by city council.
16-651 - Grading and grading districts.
16-652 - Grading; special assessments; when delinquent.
16-653 - Grading bonds; interest rate.
16-654 - Grading upon petition; assessments; bonds.
16-655 - Grading bonds; amount; sale; damages; how ascertained.
16-661 - Construction and repair; materials.
16-662 - Construction and repair; failure of property owner; power of city.
16-664 - Construction; cost; special assessment; levy; when delinquent; payment.
16-665 - Ungraded streets; construction of sidewalks.
16-666 - Assessments; levy; certification; collection.
16-667 - Creation of districts; regulations.
16-667.01 - Prohibit formation of district; procedure.
16-669 - Special assessments; when delinquent; interest; future installments; collection.
16-670 - Bonds; amount; interest; maturity; special assessments; revenue bonds.
16-671 - Construction costs; warrants; power to issue; amount; interest; payment; fund; created.
16-671.01 - Partial payments, authorized; interest; rate; warrants; issuance; payment.
16-672 - Special assessments; equalization; reassessment.
16-672.01 - Storm sewer districts; ordinance; contents.
16-672.02 - Ordinance; hearing; notice.
16-672.03 - Ordinance; protest; filing; effect.
16-672.04 - Ordinance; adoption.
16-672.05 - Construction; notice to contractors, when; contents; bids; acceptance.
16-672.06 - Construction; acceptance; notice of assessments.
16-672.07 - Assessments; hearing; equalization; delinquent payments; interest.
16-672.08 - Special assessments; levy.
16-672.09 - Assessments; maturity; interest; rate.
16-672.10 - Assessments; sinking fund; disbursement.
16-672.11 - Bonds; maturity; interest; rate; contractor; interest; warrants; tax levy.
16-673 - Construction and operation; contracts; procedures.
16-674 - Acquisition of plants or facilities; condemnation; procedure.
16-675 - Acquisition; operation; tax authorized.
16-676 - Acquisition; operation; bonds; issuance; amount; approval of electors required.
16-677 - Bonds; sinking funds; tax to provide.
16-678 - Existing franchises and contracts; rights preserved; tax authorized.
16-679 - Service; duty to provide; rates; regulation.
16-681 - Municipal utilities; service; rates; regulation.
16-682 - Municipal utilities; service; delinquent rents; lien; collection.
16-683 - Construction; bonds; plan and estimate required; extensions, additions, and enlargements.
16-684 - Construction; operation; location; eminent domain; procedure.
16-684.01 - Reserve funds; water mains and equipment; when authorized; labor.
16-685 - Transferred to section 19-2701.
16-686 - Rural lines; when authorized; rates.
16-687 - Contracts; terms; special election.
16-691.01 - Board of public works; surplus funds; investment; securities; purchase; sale.
16-691.02 - Board of public works; surplus funds; disposition; transfer.
16-692 - Water commissioner; city council member and mayor ineligible.
16-693 - Bonds; tax authorized; how used.
16-694 - Sewers; maintenance and repairs; annual tax; service rate in lieu of tax; lien.
16-697.01 - Parks, recreational facilities, and public grounds; acquisition; control.
16-698 - Markets; construction; operation; location; approval of electors; notice; when required.
16-699 - Regulation of markets.
16-6,100 - Public buildings; construction; bonds authorized; approval of electors required, when.
16-6,100.02 - Joint city-county building; expense; bonds; election; approval by electors.
16-6,100.06 - Joint city-county building; annual budget of city and county.
16-6,100.07 - Joint city-county building; building commission; accept gifts.
16-6,101 - Acquisition; revenue bonds; approval of electors required.
16-6,102 - Districts; created.
16-6,103 - Districts; benefits; certification; connection fee.
16-6,104 - Construction of sewer and water mains; cost; payment; connection fees; use.
16-6,105 - Construction of sewer and water mains; cost; revenue bonds; issuance authorized.
16-6,108 - General obligation bonds; issuance; hearing.
16-6,109 - Sections; supplemental to other laws.
16-6,110 - Acquisition of system; acceptance of funds; administration; powers.
16-701 - Fiscal year, commencement.
16-704 - Annual appropriation bill; contents.
16-707 - Board of equalization; meetings; notice; special assessments; grounds for review.
16-708 - Special assessments; invalidity; reassessment.
16-708.01 - Special assessments; illegal annexation; validation.
16-709 - Special assessments; irregularities; correction.
16-711 - Road tax; how expended.
16-712 - City funds; depositories; payment; conflict of interest.
16-713 - City funds; certificates of deposit; time deposits; security required.
16-714 - City funds; depository bond; conditions.
16-715 - City funds; depository; security in lieu of bond; authorized.
16-716 - City funds; depositories; maximum deposits; liability of treasurer.
16-717 - City treasurer; books and accounts.
16-718 - City treasurer; warrants; issuance; delivery.
16-719 - City treasurer; conversion of funds; penalty.
16-720 - City treasurer; report; warrant register.
16-721 - City funds; transfer; when authorized.
16-722 - City receipts and expenditures; publication.
16-723 - Taxes; payable in cash; sinking fund; investment; matured bonds or coupons; payment.
16-726 - Claims and accounts payable; filing; requirements; disallowance; notice; costs.
16-727 - Claims; disallowance; appeal to district court; procedure.
16-728 - Claims; allowance; appeal by taxpayer.
16-729 - Claims; allowance or disallowance; appeal; transcript; trial.
16-731 - County treasurer; monthly payment of bond fund money; when.
16-801 - Offstreet parking; purpose.
16-804 - Revenue bonds; plans and specifications; engineer.
16-805 - City council; rules and regulations; rates and charges; adopt.
16-806 - Ordinance; publication; objections; submission to electors; election; notice.
16-807 - Lease of facilities; competitive bidding.
16-808 - Property not subject to condemnation.
16-809 - Revenue bonds; rights of holders.
16-810 - Revenue bonds; onstreet parking meters; revenue; use; exception.
16-811 - Sections; supplementary to existing law.
16-812 - Transferred to section 19-3301.
16-813 - Transferred to section 19-3302.
16-814 - Transferred to section 19-3303.
16-815 - Transferred to section 19-3304.
16-816 - Transferred to section 19-3305.
16-817 - Transferred to section 19-3306.
16-818 - Transferred to section 19-3307.
16-819 - Transferred to section 19-3308.
16-820 - Transferred to section 19-3309.
16-821 - Transferred to section 19-3310.
16-822 - Transferred to section 19-3311.
16-823 - Transferred to section 19-3312.
16-824 - Transferred to section 19-3313.
16-825 - Transferred to section 19-3314.
16-826 - Transferred to section 19-3315.
16-827 - Transferred to section 19-3316.
16-828 - Transferred to section 19-3317.
16-829 - Transferred to section 19-3318.
16-830 - Transferred to section 19-3319.
16-831 - Transferred to section 19-3320.
16-832 - Transferred to section 19-3321.
16-833 - Transferred to section 19-3322.
16-834 - Transferred to section 19-3323.
16-835 - Transferred to section 19-3324.
16-836 - Transferred to section 19-3325.
16-837 - Transferred to section 19-3326.
16-903 - Platting; recording; city council; powers.
16-904 - Conformity with ordinance; dedication of avenues, streets, and alleys.
16-905 - Designation of jurisdiction; how described.
16-1001 - Act, how cited; applicability.
16-1003 - Police officer; prior service; how treated.
16-1006 - Contributions by city; amount; how credited; interest; when.
16-1007 - Retiring officer; annuity options; how determined; lump-sum payment option.
16-1008 - Retirement options; retirement date.
16-1009 - Police officer; death other than in the line of duty; pension benefit payable.
16-1010 - Police officer; death in the line of duty; beneficiaries; retirement benefits.
16-1011 - Police officer; disability in the line of duty; benefit; requirements.
16-1012 - Police officer; temporary disability; workers' compensation benefits; how treated.
16-1013 - Police officer; termination of employment; benefits; how treated; vesting schedule.
16-1014 - Retirement committee; established; city council; responsibilities.
16-1015 - Retirement committee; members; terms; vacancy.
16-1016 - Retirement system funds; contracts for investments.
16-1017 - Retirement committee; duties.
16-1018 - Termination of employment; transfer of benefits; when.
16-1020 - Applicability of sections.
16-1022 - Firefighter; prior service; how treated.
16-1025 - Contributions by city; amount; how credited; interest.
16-1027 - Retiring firefighter; annuity options; how determined; lump-sum payment.
16-1028 - Retirement options; retirement date.
16-1029 - Firefighter; death other than in the line of duty; pension benefit payable.
16-1030 - Firefighter; death in the line of duty; retirement benefits.
16-1032 - Firefighter; temporary disability; workers' compensation benefits; how treated.
16-1033 - Firefighter; termination of employment; benefits; how treated; vesting schedule.
16-1035 - Retirement committee; members; terms; vacancy; expenses.
16-1036.01 - Firefighters Retirement System Fund; schedule of investment costs; allocation.
16-1037 - Retirement committee; officers; duties.
16-1039 - Firefighter serving on August 7, 1965; pension benefits.
16-1040 - Firefighter subject to prior law; contributions; reimbursement.
16-1041 - Benefits under prior law, how construed.
16-1042 - Termination of employment; transfer of benefits; when.
16-1104 - Merger plan; city council; adopt resolution; advisory vote; notice.
16-1105 - Merger plan; contents; advisory committee.
16-1106 - Public hearing; notice.
16-1107 - Adoption of joint merger plan.
16-1108 - Submission of joint merger plan to voters.
16-1109 - Submission of plan to voters; notice; publication; contents.
16-1110 - Question submitted to voters; form; effective date of plan.
16-1111 - Nominations for merged city offices; special election.
16-1112 - Election of merged city officers; terms; appointive city officers; terms.
16-1113 - Merged cities; name; rights, privileges, franchises, property, and suits; how treated.