Nebraska Revised Statute 44-421
Chapter 44
44-421.
Actuarial opinions; life insurance company; annual submission.
Every life insurance company doing business in this state shall annually submit the opinion of a qualified actuary as to whether the reserves and related actuarial items held in support of the policies and contracts specified by the director are computed appropriately, are based on assumptions which satisfy contractual provisions, are consistent with prior reported amounts, and comply with applicable laws of this state.