Nebraska Revised Statute 8-1901
(1) Department means the Department of Banking and Finance; and
(2) Financial institution means:
(a) A bank, savings bank, building and loan association, savings and loan association, credit union, or trust company, whether chartered by the department, the United States, or a foreign state agency;
(b) A subsidiary of a bank holding company or out-of-state bank holding company; or
(c) A branch of a financial institution described in subdivision (a) or (b) of this subdivision.