Neb. Rev. Stat. § 44-224.02: Neb. Rev. Stat. § 44-224.02

(1) Any domestic insurance company may, in the course of its business, accept reinsurance or bulk reinsurance for the same kinds of insurance and within the same limits as it is authorized to transact directly.

(2) Any domestic insurance company may, in the usual course of business, reinsure any of its risks.