Section 303-25-002 - Transfer Due to a Merger of Services002.01 A fulltime or part-time employee of a city, village, or township who becomes a county employee pursuant to a merger of services, may transfer to the retirement system an amount equal to the sum of all deductions for retirement that were made from the employee's compensation, plus earnings, during such period of employment with the city, village, or township.002.02 Payment shall be made within five (5) years after the merger or prior to retirement, whichever comes first, and may be made through a direct transfer or rollover.303 Neb. Admin. Code, ch. 25, § 002