Neb. Rev. Stat. § 44-5151

(1) An insurer may hold investments not otherwise authorized under the Insurers Investment Act if such investments: (a) Have minimum quality ratings as described in subdivision (2) of section 44-5112 ; and (b) In the aggregate do not exceed one hundred percent of the insurer's policyholders surplus. (2) Investments authorized under any other section of the Insurers Investment Act, except section 44-5153 , shall not be authorized investments under this section.