79-992.01. Termination of employment; employer; duties; member; duties.
(1) An employer participating in a retirement system established pursuant to the Class V School Employees Retirement Act shall:
(a)(i) Until September 1, 2024, notify the administrator and the board of trustees in writing of the date upon which a termination of employment has occurred and provide the administrator and the board of trustees with such information as the board of trustees deems necessary; and
(ii) Beginning September 1, 2024, notify the retirement board in writing of the date upon which a termination of employment has occurred and provide the administrator and the board with such information as the administrator and the board deem necessary;
(b)(i) Until September 1, 2024, notify the administrator and the board of trustees in writing whether or not a member accepted and received an early retirement inducement; and
(ii) Beginning September 1, 2024, notify the retirement board in writing whether or not a member accepted and received an early retirement inducement; and
(c) Submit in writing with the notice of termination of employment and notice of receipt of an early retirement inducement a completed certification by an employer and member under penalty of prosecution pursuant to section 79-992.02 that, prior to the member's termination, there was no prearranged written or verbal agreement for the member to return to service in any capacity with the same employer.
(2) The member shall submit (a) to the administrator and the board of trustees until September 1, 2024, and (b) to the retirement board beginning September 1, 2024, upon the member's termination, under penalty of prosecution pursuant to section 79-992.02, completed certification on forms prescribed by the administrator and the board of trustees or the retirement board, as applicable, stating whether or not the member accepted and received an early retirement inducement from his or her employer.
(3) Until September 1, 2024, and except as provided in section 79-981, the board of trustees, and, beginning September 1, 2024, the retirement board, may adopt and promulgate rules and regulations and prescribe forms as the board of trustees or the retirement board, as applicable, determines appropriate in order to carry out this section and to ensure full disclosure and reporting by an employer and member in order to minimize fraud and abuse and the filing of false or fraudulent claim or benefit applications.
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