Neb. Rev. Stat. §§ 44-3,120
Any corporation organized under any laws of this state, or the laws of any other state, or which has an office or is transacting business in this state, which is engaged in, organizing or receiving subscriptions for or disposing of stocks of, or in any manner aiding or taking part in the formation or in the business of an insurance company or association, either as agent or otherwise, or which is holding capital stock of one or more insurance companies for the purpose of controlling the management thereof as voting trustees or otherwise, or any employee, agent, or attorney thereof, who aids and abets such insurance company or association in borrowing, renting, hiring, leasing, or engaging the use of such stocks, bonds, debentures, notes, investment certificates, securities, or other obligations or evidences of indebtedness, shall be guilty of a felony.
Neb. Rev. Stat. §§ 44-3,120