Neb. Rev. Stat. § 84-1313.02: Retirement system; transfer eligible rollover distribution; conditions.

The retirement system may transfer any distribution of benefits to a member which is an eligible rollover distribution as defined in section 84-1312 in a direct rollover to the deferred compensation plan authorized under section 84-1504 if the following conditions are met:

(1) The member has an amount of compensation deferred immediately after the rollover at least equal to the amount of compensation deferred immediately before the rollover;

(2) The account of the member is valued as of the date of final account value;

(3) The member is not eligible for additional annual deferrals in the receiving plan unless the member is performing services for the state; and

(4) The deferred compensation plan provides for such rollovers.