Neb. Rev. Stat. § 76-1511

Trust shall mean a fiduciary relationship with respect to property, subjecting the person by whom the property is held to equitable duties to deal with the property for the benefit of another person, which arises as a result of a manifestation of an intention to create it. Trust does not include a person acting in a fiduciary capacity, as defined in section 76-1510 . A trust includes a legal entity holding property as trustee, agent, escrow agent, attorney in fact, and in any similar capacity.