Statute	Description

23-2301	Terms, defined.
23-2302	Retirement System for Nebraska Counties; establish; purpose.
23-2303	Repealed.
23-2304	Repealed.
23-2305	Public Employees Retirement Board; duties; rules and regulations.
23-2305.01	Board; power to adjust contributions and benefits.
23-2306	Retirement system; members; employees; elected officials; new employee; participation in another governmental plan; how treated; separate employment; effect.
23-2306.01	Retirement system; current employee; participation in another governmental plan; how treated.
23-2306.02	Retirement system; transferred employee; payment to system.
23-2307	Retirement system; members; contribution; amount; county pay.
23-2308	Retirement system; county clerk; payment to primary carrier; late fee.
23-2309	Retirement system; employee account, defined; interest credited to account.
23-2309.01	Employee account; investment options; procedures; administration.
23-2310	Retirement system; employer account, defined; state investment officer; duties.
23-2310.01	Additions to member's account; terms, defined.
23-2310.02	Additions to member's account; limitations; how computed.
23-2310.03	State Treasurer; duties.
23-2310.04	County Employees Retirement System Expense Fund; created; use; investment.
23-2311	Transferred to section 23-2333.
23-2312	Retirement system; primary carrier; records; contents.
23-2313	Retirement system; Auditor of Public Accounts; audit; report.
23-2314	Retirement system; powers.
23-2315	Retirement system; retirement; when; conditions; deferment of payment.
23-2315.01	Retirement for disability; application; when; medical examination.
23-2316	Retirement system; retirement value for employee.
23-2317	Retirement system; future service retirement benefit; when payable; how computed; selection of annuity; board; provide tax information.
23-2317.01	County Equal Retirement Benefit Fund; created; use.
23-2318	Transferred to section 23-2334.
23-2319	Termination of employment; termination benefit; vesting.
23-2319.01	Termination of employment; employer account forfeited; when.
23-2320	Employee; reemployment; status; how treated.
23-2321	Retirement system; employee; death before retirement; death benefit.
23-2322	Retirement system; retirement benefits; exemption from legal process; exception.
23-2323	Transferred to section 23-2335.
23-2323.01	Reemployment; military service; contributions; effect.
23-2323.02	Direct rollover; terms, defined; distributee; powers; board; duties.
23-2323.03	Retirement system; accept payments and rollovers; limitations; board; duties.
23-2324	Retirement system; membership status; not lost while employment continues.
23-2325	Retirement system; false statements; falsification of records; misdemeanor; penalty.
23-2326	Retirement benefits; declared additional to benefits under federal Social Security Act.
23-2327	Retirement system; group contract; provisions permitted.
23-2328	Retirement system; elected officials and employees having regular term; when act operative.
23-2329	Retirement system; when effective.
23-2330	Retirement system; adoption; certification; list of eligible employees to retirement board.
23-2330.01	Limitation of actions.
23-2331	Act, how cited.
23-2332	County in excess of 85,000; commissioned law enforcement personnel; supplemental retirement plan.
23-2333	Retirement; prior service annuity; how computed.
23-2334	Retirement; prior service retirement benefit; how determined.
23-2335	Retirement; employees; military service; credit.