Neb. Rev. Stat. § 8-1901

For purposes of sections 8-1901 to 8-1903 , unless the context otherwise requires: (1) Department means the Department of Banking and Finance; and (2) Financial institution means: (a) A bank, savings bank, building and loan association, savings and loan association, credit union, or trust company, whether chartered by the department, the United States, or a foreign state agency; (b) A subsidiary of a bank holding company or out-of-state bank holding company; or (c) A branch of a financial institution described in subdivision (a) or (b) of this subdivision.