Nebraska Revised Statute 21-2,161
Chapter 21 Section 2,161
(1) Merger means a business combination pursuant to section 21-2,162.
(2) Party to a merger or party to a share exchange means any domestic or foreign corporation or eligible entity that will:
(i) Merge under a plan of merger;
(ii) Acquire shares or eligible interests of another corporation or an eligible entity in a share exchange; or
(iii) Have all of its shares or eligible interests or all of one or more classes or series of its shares or eligible interests acquired in a share exchange.
(3) Share exchange means a business combination pursuant to section 21-2,163.
(4) Survivor in a merger means the corporation or eligible entity into which one or more other corporations or eligible entities are merged. A survivor of a merger may preexist the merger or be created by the merger.