Nebraska Revised Statute 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) Notify the board of trustees in writing of the date upon which a termination of employment has occurred and provide the board of trustees with such information as the board of trustees deems necessary;
(b) Notify the board of trustees 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 the 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 to the board of trustees upon the member's termination, under penalty of prosecution pursuant to section 79-992.02, completed certification on forms prescribed by the board of trustees stating whether or not the member accepted and received an early retirement inducement from his or her employer.
(3) The board of trustees may adopt and promulgate rules and regulations and prescribe forms as the board determines appropriate in order to carry out this section and to ensure full disclosure and reporting by the employer and member in order to minimize fraud and abuse and the filing of false or fraudulent claim or benefit applications.