Neb. Rev. Stat. § 8-3213

(a) Unless otherwise provided in the account agreement, a special deposit terminates five years after the date the special deposit was first funded. (b) Unless otherwise provided in the account agreement, if the financial institution cannot identify or locate a beneficiary entitled to payment when the special deposit is terminated, and a balance remains in the special deposit, the financial institution shall pay the balance to the depositor or depositors as a beneficiary or beneficiaries. (c) A financial institution that pays the remaining balance as provided under subsection (b) has no further obligation with respect to the special deposit.