Section 303-14-004 - Consistency of Reporting; Annualization, Proration, and Reallocation of Compensation004.01 A member's retirement benefit is not to be enhanced or reduced solely as a result of (a) inconsistent timing in the payment or reporting of compensation by the member's employer or (b) an irregular work schedule. Therefore, to ensure consistent treatment of members of the same plan, NPERS shall, when the facts and circumstances dictate:004.01(a) plot a member's monthly compensation in a consistent manner to account for inconsistent or untimely reporting or payment of compensation by the member's employer; and/or004.01(b) annualize, prorate, or reallocate a member's reported compensation.004.02 Circumstances that may warrant proration, annualization, or reallocation of a member's compensation include, but are not limited to:004.02(a) The member's termination date is prior to the end of a pay period;004.02(b) The member's termination date is prior to the contract end date; 004.02(c) There are gaps in the member's creditable service, especially during the capping period; 004.02(d) The member's retirement date does not coincide with the end of a plan year;004.02(e) The member receives simultaneous payments of compensation for full-time employment from more than one employer covered by the plan; 004.02(f) Successive employers report payment of compensation to the member on incompatible schedules; or 004.02(g) Other facts and circumstances that artificially distort the calculation of either the member's compensation during the capping period or the member's final average compensation or final average monthly compensation, as applicable.004.03 NPERS shall obtain from the member's employer all information necessary to clarify and contextualize the compensation reported by the employer.004.04 In the event that a member's reported compensation is subject to proration, annualization, or reallocation, NPERS shall include a detailed analysis and explanatory spreadsheet in the member's file reflecting the member's actual retirement calculation.303 Neb. Admin. Code, ch. 14, § 004