Nebraska Revised Statute 49-1497
Financial institution, defined; irrevocable trust; how treated.
(1) For purposes of section 49-1496, financial institution means:
(a) A bank or banking corporation as defined in section 8-101.03;
(b) A federal bank or branch bank;
(c) An insurance company providing a loan on an insurance policy;
(d) A small loan company;
(e) A state or federal savings and loan association or credit union; or
(f) The federal government or any political subdivision thereof.
(2) The res or the income of an irrevocable trust of a member of the individual's immediate family is not required to be reported pursuant to section 49-1496.