Neb. Rev. Stat. § 49-1497

(1) For purposes of section 49-1496 , financial institution means: (a) A bank or banking corporation as defined in section 8-101.03 ; (b) A federal bank or branch bank; (c) An insurance company providing a loan on an insurance policy; (d) A small loan company; (e) A state or federal savings and loan association or credit union; or (f) The federal government or any political subdivision thereof. (2) The res or the income of an irrevocable trust of a member of the individual's immediate family is not required to be reported pursuant to section 49-1496 .