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LR 96

Interim study to examine the Nebraska Public Employees Retirement Systems administered by the Public Employees Retirement Board

109th Legislature (2025-2026)

An interim study will evaluate funding, benefits, contributions, and administration for Nebraska’s public employee retirement systems to inform future policy and sustainability.

Notice of hearing for November 21, 2025
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Bill Summary · LR 96

LR 96 – Interim Study to Examine Nebraska Public Employees Retirement Systems

Overview

LR 96 is a Legislative Resolution introduced during the 109th Nebraska Legislature (First Session) on March 28, 2025. It designates an interim study by the Nebraska Retirement Systems Committee to examine the Nebraska Public Employees Retirement Systems administered by the Public Employees Retirement Board (PERB). The resolution is a formal request for an interim study without immediate statutory changes, with findings and recommendations to be reported to the Legislative Council or the Legislature.

Purpose

  • To conduct an interim study of the Nebraska Public Employees Retirement Systems administered by PERB.
  • To evaluate issues related to funding needs, benefits, contributions, and administration for each system.

Systems Included

The study covers the following retirement systems:
- State Employees Retirement System of Nebraska (SERS)
- Retirement System for Nebraska Counties
- School Employees Retirement System of Nebraska
- Nebraska State Patrol Retirement System
- Nebraska Judges Retirement System
- Retirement system administered under the Class V School Employees Retirement Act

Key Provisions and Scope

  • The Nebraska Retirement Systems Committee is designated to carry out the interim study and examine each system’s:
    • Funding needs
    • Benefits
    • Contributions
    • Administrative structure and processes
  • The study is intended to yield findings and recommendations regarding the administration and sustainability of the systems.

Committee and Reporting

  • Responsible Committee: Nebraska Retirement Systems Committee (designated to conduct the study).
  • Reporting requirement: Upon completion, the committee must report its findings and recommendations to the Legislative Council or the Legislature.

Procedural and Timeline Details

  • Introduced: March 28, 2025
  • Initial referral: Referred to Executive Board (March 28, 2025)
  • Subsequent referral: Referred to Nebraska Retirement Systems Committee (May 19, 2025)
  • Hearing notice: Notice of hearing for November 21, 2025 (dated September 3, 2025)
  • Purpose of hearing: To consider and advance the interim study outlined in LR 96

Potential Impact

  • The study could identify funding gaps, assess the balance of benefits and contributions, and review administrative practices across all included retirement systems.
  • Findings may inform future legislative proposals or policy adjustments aimed at improving financial sustainability, equity of benefits, and efficiency of administration for Nebraska’s public employee retirement programs.

Note

LR 96 is a resolution directing an interim study and does not itself alter statutes; any resulting legislative proposals would be considered in future sessions based on the committee’s report.

Compiled from official sources — confirm details with the bill’s official record.

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