Neb. Rev. Stat. § 43-2708: Neb. Rev. Stat. § 43-2708

(1) Subject to subsections (2) and (3) of this section, a person not subject to section 43-2706 or 43-2707 who holds property of or owes a liquidated debt to a minor not having a conservator may make an irrevocable transfer to a custodian for the benefit of the minor pursuant to section 43-2710 .

(2) If a person having the right to do so under section 43-2704 has nominated a custodian under that section to receive the custodial property, the transfer must be made to that person.

(3) If no custodian has been nominated under section 43-2704 or all persons so nominated as custodian die before the transfer or are unable, decline, or are ineligible to serve, a transfer under this section may be made to an adult member of the minor's family or to a trust company unless the property exceeds ten thousand dollars in value.