Neb. Rev. Stat. § 79-932

(1) Payment of any benefit provided under the retirement system shall not be deferred later than the required beginning date. (2) The board shall make reasonable efforts to locate the member or the member's beneficiary and distribute benefits by the required beginning date. If the board is unable to make such a distribution, the benefit shall be distributed pursuant to the Uniform Disposition of Unclaimed Property Act and no amounts may be applied to increase the benefits any member would otherwise receive under the School Employees Retirement Act.