303 Neb. Admin. Code, ch. 24, § 006
To the extent that provisions of the State Employees Retirement Act, the County Employees Retirement Act, the School Employees Retirement Act, the Nebraska State Patrol Retirement Act, and the Judges Retirement Act do not impose more restrictive distribution requirements, the following rules shall apply to ensure that retirement benefit distributions to members and their beneficiaries comply with the minimum distribution requirements of section 401(a)(9) of the Internal Revenue Code. Furthermore, in order to comply with the minimum distribution incidental benefit rule set forth in Internal Revenue Service regulations, the Board may restrict a member's choice of annuity options as necessary to ensure that plan distributions are for the primary benefit of the member and any payments to beneficiaries are merely incidental.
303 Neb. Admin. Code, ch. 24, § 006