303 Neb. Admin. Code, ch. 13, § 007
Current through September 17, 2024
Compensation in excess of the limitations set forth in section 401(a)(17) of the Internal Revenue Code as defined in section 49-801.01 shall be disregarded. For an employee who was a member of the County Plan, the Judges Plan, the School Plan, the Patrol Plan or the State Plan before the first plan year beginning after December 31, 1995, the limitation on compensation shall not be less than the amount which was allowed to be taken into account under the retirement system as in effect on July 1, 1993.
303 Neb. Admin. Code, ch. 13, § 007