Neb. Rev. Stat. § 30-4617: Neb. Rev. Stat. § 30-4617

(a) Except as otherwise provided in section 30-4616 , an exercise of a power of appointment in favor of an impermissible appointee is ineffective.

(b) An exercise of a power of appointment in favor of a permissible appointee is ineffective to the extent the appointment is a fraud on the power.