Neb. Rev. Stat. § 23-3574

The petition for merger shall include a plan for the proposed merger which plan shall contain: (1) A description of the proposed boundaries of the merged district; (2) A summary statement of the reasons for the proposed merger; (3) The amount of the outstanding bonded indebtedness of each district and the manner in which such outstanding bonded indebtedness is proposed to be allocated if the merger is approved; (4) The amount of outstanding indebtedness other than the bonded indebtedness of each district; (5) The name of the proposed district; and (6) Such other matters as the petitioner shall determine proper to be included.