{"data":{"id":"us-ne/neb.-rev.-stat.-77-6105","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-6105","heading":"Qualified individual; withdrawals authorized.","body":"A qualified individual as defined in subdivision (4)(a) of section 77-6102 may make withdrawals as a participant in the Nebraska long-term care savings plan to pay or reimburse long-term care expenses. A qualified individual as defined in subdivision (4)(b) of section 77-6102 may make withdrawals to pay or reimburse long-term care insurance premiums. Any participant who is not a qualified individual or who makes a withdrawal for any reason other than transfer of funds to a spouse, long-term care expenses, long-term care insurance premiums, death of the participant, or termination of the Long-Term Care Savings Plan Act shall be subject to a ten-percent penalty on the amount withdrawn. The State Treasurer shall collect the penalty.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-6105","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"0d1289552505e473d96114a7e1d1253ec9ead2fb381a0d4c154222c6561567bf","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-6104","next":"us-ne/neb.-rev.-stat.-77-6106"},"notice":"GroundRules: Original legal text. Not legal advice."}