Neb. Rev. Stat. § 43-2721: Neb. Rev. Stat. § 43-2721

The custodian shall transfer in an appropriate manner the custodial property to the minor or to the minor's estate upon the earlier of:

(1) The minor's attainment of twenty-one years of age with respect to custodial property transferred under section 43-2705 or 43-2706 ;

(2) The minor's attainment of majority under section 43-2101 with respect to custodial property transferred under section 43-2707 or 43-2708 ; or

(3) The minor's death.