Neb. Rev. Stat. § 30-3412

(1) A determination that a principal is incapable of making health care decisions shall be made in writing by the attending physician and any physician consulted with respect to the determination that the principal is incapable of making health care decisions, and they shall document the cause and nature of the principal's incapacity. The determination shall be included in the principal's medical record with the attending physician and, when applicable, with the consulting physician and the health care facility in or of which the principal is a patient or resides. (2) A physician who has been designated a principal's attorney in fact shall not make the determination that the principal is incapable of making health care decisions.