Nebraska Revised Statute 30-3892
Chapter 30 Section 3892
(UTC 1003) Damages in absence of breach.
(UTC 1003) (a) A trustee is accountable to an affected beneficiary for any profit made by the trustee arising from the administration of the trust, even absent a breach of trust.
(b) Absent a breach of trust, a trustee is not liable to a beneficiary for a loss or depreciation in the value of trust property or for not having made a profit.