Neb. Rev. Stat. § 30-4018

Unless the power of attorney provides a different method for an agent's resignation, an agent may resign by giving notice to the principal and, if the principal is incapacitated: (1) To the conservator or guardian, if one has been appointed for the principal, and a coagent or successor agent; or (2) If there is no person described in subdivision (1) of this section, to: (a) The principal's caregiver; (b) Another person reasonably believed by the agent to have sufficient interest in the principal's welfare; or (c) A governmental agency having authority to protect the welfare of the principal.