Neb. Rev. Stat. § 79-971

The Nebraska Public Employees Retirement Systems shall keep an accounting of the required deposits from the compensation of members collected to provide savings annuities. The accumulated contributions, plus statutorily required accumulated interest, of a member may be (1) returned to the member upon the member's termination, (2) paid pursuant to section 79-969 in the event of the member's death, or (3) in the event of the member's retirement, used to assist in funding the member's school retirement allowance, disability retirement allowance, or formula annuity allowance. Any accumulated contributions forfeited shall be transferred from the School Retirement Fund to the Contingent Account.