Neb. Rev. Stat. § 44-6103

For purposes of the Insurers Demutualization Act, the terms defined in section 44-103 shall have the same meanings as set forth in such section and: (1) Final order shall mean the final written order of the director approving or disapproving the conversion of a mutual insurer to a stock insurer; and (2) Policyholders shall mean the policyholders of the mutual insurer on the day the plan of conversion is initially approved by the board of directors of the mutual insurer.