NE LB822

Renames the "Police Officers Retirement Act" to the "Cities of the First Class Police Officers Retirement Act" to clarify that the act applies specifically to police officers employed by first class cities in Nebraska

Adds a new statutory definition of "city" meaning a city of the first class that employs police officers, and updates terminology throughout the act to use gender-neutral language

Eliminates obsolete reporting requirements that applied through December 31, 2017, while retaining current annual reporting requirements for defined benefit plans to the Auditor of Public Accounts and Nebraska Retirement Systems Committee

Clarifies procedures for qualifying employment transfers between first class cities, defining terms such as "new employment city," "termination city," and "qualifying change of employment" for police officers transferring retirement funds

Harmonizes cross-references in related statutes including the In the Line of Duty Compensation Act (section 81-8,317) and the rebuttable presumption statute for hypertension/heart/respiratory disease (section 18-1723) to reflect the renamed act