Neb. Rev. Stat. § 46-1,159

The election notice shall: (1) State that the election has been called for the purpose of affording the electors an opportunity to approve or reject the plan of merger; (2) Contain a description of the boundary of the proposed district; (3) Contain a statement giving a summary of the reason for the proposed merger including a summary of the terms on which the merger is to be made, and the amount of outstanding indebtedness of each district; (4) State the equitable adjustments of all property, debts and liabilities among the districts involved; (5) State the name of the proposed district; (6) Contain such other matters as are set out in the merger plan; (7) Specify the time of holding the election; and (8) Name the directors of the districts to be merged who shall constitute the first board of directors of the new district.