Section 303-25-005 - Acceptance of Rollover Contributions005.01 Cash transferred as a rollover contribution to the Retirement System for Nebraska Counties shall be deposited as a contribution to the member's account.005.02 The Retirement System for Nebraska Counties may accept direct rollover distributions made from a qualified trust pursuant to section 401(a)(31) of the Internal Revenue Code.303 Neb. Admin. Code, ch. 25, § 005