Neb. Rev. Stat. § 8-3205

A deposit is a special deposit if it is: (1) a deposit of funds in a financial institution under an account agreement; (2) for the benefit of at least two beneficiaries, one or more of which may be a depositor; (3) denominated in a medium of exchange that is currently authorized or adopted by a domestic or foreign government; (4) for a permissible purpose stated in the account agreement; and (5) subject to a contingency.