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A Historical Organization Case Study of the School Employees Retirement Act Of A Historical Organization Case Study of the School Employees Retirement Act of Nebraska and the Class V School Employees Retirement Act of the State of Nebraska by Dawn Lewis A Dissertation Presented to the Faculty of The Graduate College of the University of Nebraska In Partial Fulfillment of Requirements For the Degree of Doctor of Education Major: Educational Administration (UNL-UNO) Under the Supervision of Professor Jody Isernhagen Lincoln, Nebraska November, 2015 A Historical Organization Case Study of the School Employees Retirement Act of Nebraska and the Class V School Employees Retirement Act of the State of Nebraska Dawn Lewis, Ed.D. University of Nebraska, 2015 Advisor: Jody Isernhagen The purpose of this study was to create a legislative and actuarial history of the School Employees Retirement Act and the Class V School Employees Retirement Act of the State of Nebraska. These acts define the retirement plans of every public school employee across the state of Nebraska. The case study was conducted by analyzing documents, including legislative journals, session laws, committee hearing and floor debate transcripts, and actuarial reports to create a history of the bills passed by legislators from 1945 until today, and identify the impact they had on the function of the plans. Further information was gathered by identifying current policy shaping individuals and conducting face to face or phone interviews to gather information regarding perceived strengths, weaknesses, and the future of the plans. The result is a historical document that summarizes the many changes the plans have undergone, and to inform current lawmakers of the history of those changes, in an effort to assist in making decisions connected to future legislation. Acknowledgments Without the support of many, this accomplishment would not be a reality. First, this project would not be possible without the direction of my advisor, Dr. Jody Isernhagen. Thank you for keeping me motivated and giving me deadlines, advice, structure, and support. Thank you also to Cindy DeRyke in the EDAD office of UNL for the hours you assisted in making sure the document was properly put together; what an invaluable service! To my mentor superintendent, Pat Osmond, who supported this challenge, even when there was important work to be done as your principal, I thank you. Many times you helped me focus my priorities and balance everything. To the many wonderful educational leaders across the state of Nebraska, who encouraged me, I thank you as well. At every turn there was an encouraging word or an offer to assist. Many would not allow me to get off track, continually reminding me the work was important, but also reminding me that finishing this project was just as important as beginning. For my children, who hope that soon I will be able to leave my computer and papers at home when we take family trips, I thank you. My hope is that someday you recall this effort, and realize that education is vital and valuable throughout your lifetime. You remind me often why I started this work. Finally, to my husband, Clint, for graciously understanding why I had to disengage from family life on many weekends to finish this project, I thank you. You encouraged me to begin this process without fully knowing how irritable it would make me at times, and you have dealt with a lot of extra responsibilities to make it reality. You realize that allowing me to grow in this way is inherently a part of who I am, and you accept that about me. There has rarely been a time in our marriage that I have not been toting around books or talking about writing papers or turning in assignments. Those days are soon to be over. You share in this accomplishment as an equal partner. i Table of Contents Chapter I—Introduction ............................................................................................. 1 Statement of the Problem ..................................................................................... 1 Purpose of the Study ............................................................................................ 2 Theoretical Framework ........................................................................................ 3 Research Questions .............................................................................................. 3 Sub Questions ...................................................................................................... 3 Definition of Terms.............................................................................................. 4 Methodology ........................................................................................................ 4 Significance of the Study ..................................................................................... 5 Limitations ........................................................................................................... 6 Delimitations ........................................................................................................ 6 Summary .............................................................................................................. 6 Chapter II—Review of Literature .............................................................................. 8 Introduction .......................................................................................................... 8 Prior Research Available ..................................................................................... 8 Retirement Systems of Neighboring States ......................................................... 11 Availability of Historical Information ................................................................. 13 Summary .............................................................................................................. 15 Chapter III—Methodology ........................................................................................ 17 Research Design ................................................................................................... 17 Research Questions .............................................................................................. 18 Sub Questions ...................................................................................................... 19 Purpose of the Study ............................................................................................ 19 ii Case Description .................................................................................................. 19 Data Collection .................................................................................................... 20 Data Sources ........................................................................................................ 21 Interviews ............................................................................................................. 21 Analysis of Data ................................................................................................... 23 Summary .............................................................................................................. 24 Chapter IV—Findings: Nebraska Retirement System Findings (NPER) ................. 26 Initial Statement ................................................................................................... 26 Early Structure of Unicameral ............................................................................. 26 Codification.......................................................................................................... 26 Nebraska Legislative Districts ............................................................................. 27 Establishing a School Retirement System ........................................................... 28 1945................................................................................................................ 28 1949................................................................................................................ 34 1951................................................................................................................ 36 1953................................................................................................................ 41 1959................................................................................................................ 45 1961................................................................................................................ 47 1963................................................................................................................ 48 1965................................................................................................................ 51 1967: Formula Annuity Introduced ............................................................... 55 1969................................................................................................................ 60 1971................................................................................................................ 64 1973................................................................................................................ 66 1974................................................................................................................ 69 1975................................................................................................................ 70 1976...............................................................................................................
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