Nebraska § 24-707 Death of judge;
benefits spouse entitled to receive; contributions paid to beneficiary; when; direct transfer to retirement plan;
death while performing qualified military service; additional death benefit

Nebraska Statutes

§ 24-707 — Death of judge; benefits spouse entitled to receive; contributions paid to beneficiary; when; direct transfer to retirement plan; death while performing qualified military service; additional death benefit

Nebraska § 24-707

Ch. 24Courts

This text of Nebraska § 24-707 (Death of judge; benefits spouse entitled to receive; contributions paid to beneficiary; when; direct transfer to retirement plan; death while performing qualified military service; additional death benefit) is published on Counsel Stack Legal Research, covering Nebraska primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Neb. Rev. Stat. § 24-707 (2026).

Text

(1)In the event of the death of a judge prior to retirement, if such judge shall have had five or more years of creditable service, the surviving spouse of such judge shall at his or her option, exercised within twelve months after the date of death, be immediately entitled to receive an annuity which shall be equal to the amount that would have accrued to the member had he or she elected to have the retirement annuity paid as a one-hundred-percent joint and survivor annuity payable as long as either the member or the member's spouse should survive and had the member retired (a) on the date of death if his or her age at death is sixty-five years or more or (b) at age sixty-five years if his or her age at death is less than sixty-five years. If such option is not exercised by such survivin

Free access — add to your briefcase to read the full text and ask questions with AI

(1) In the event of the death of a judge prior to retirement,
if such judge shall have had five or more years of creditable service, the
surviving spouse of such judge shall at his or her option, exercised within
twelve months after the date of death, be immediately entitled to receive
an annuity which shall be equal to the amount that would have accrued to the
member had he or she elected to have the retirement annuity paid as a one-hundred-percent
joint and survivor annuity payable as long as either the member or the member's
spouse should survive and had the member retired (a) on the date of death
if his or her age at death is sixty-five years or more or (b) at age sixty-five
years if his or her age at death is less than sixty-five years. If such option
is not exercised by such surviving spouse within twelve months after the judge's
death, if there is no surviving spouse, or if the judge has not served for
five years, then the beneficiary, or the estate if the judge has not filed
a statement with the board naming a beneficiary, shall be paid a lump sum
equal to all contributions to the fund made by such judge plus regular interest.
(2) In the event of the death of a judge subsequent to retirement,
if such judge has not filed a statement of intent with the board to elect
to receive any other form of annuity which may be provided for by section 24-710 or elected to make contributions and receive benefits as provided in
section 24-703.03 , the amount of annuities such judge has received under the
provisions of the Judges Retirement Act shall be computed and, if such amount
shall be less than the contributions to the fund made by such judge, plus
regular interest, the difference shall be paid to the beneficiary or estate.
(3) Benefits to which the surviving spouse, beneficiary,
or estate of a judge shall be entitled shall commence immediately upon the
death of such judge.
(4) A lump-sum
death benefit paid to the member's beneficiary, other than the member's estate,
that is an eligible distribution may be distributed in the form of a direct
transfer to a retirement plan eligible to receive such transfer under the
provisions of the Internal Revenue Code.
(5) For any member whose death occurs on
or after January 1, 2007, while performing qualified military service as defined
in section 414(u) of the Internal Revenue Code, the member's beneficiary shall
be entitled to any additional death benefit that would have been provided,
other than the accrual of any benefit relating to the period of qualified
military service. The additional death benefit shall be determined as if the
member had returned to employment with the State of Nebraska and such employment
had terminated on the date of the member's death.

Legislative History

Source: Laws 1955, c. 83, § 7, p. 248; Laws 1973, LB 478, § 1; Laws 1974, LB 905, § 5; Laws 1975, LB 298, § 1; Laws 1977, LB 344, § 4; Laws 1983, LB 223, § 2; Laws 1986, LB 92, 4; Laws 1989, LB 506, § 5; Laws 1994, LB 833, § 20; Laws 1996, LB 1273, § 20; Laws 1997, LB 624, § 12; Laws 2000, LB 1192, § 7; Laws 2003, LB 451, § 15; Laws 2004, LB 1097, § 13; Laws 2007, LB508, § 1; Laws 2012, LB916, § 15.