Neb. Rev. Stat. § 44-243: Neb. Rev. Stat. § 44-243

Except as provided in section 44-202.01 , an all-lines insurer shall maintain a minimum surplus to policyholders, as defined in section 44-222 , of at least two million dollars in the form of capital, if a stock insurance company, or in the form of surplus, if a mutual insurance company, in accordance with sections 44-214 and 44-219 , respectively. Such an insurer shall not be subject to section 44-245 so long as its surplus to policyholders exceeds such minimum. Whenever the surplus to policyholders of such an insurer falls below such minimum, it shall be deemed to be an impaired insurer and shall automatically be subject to section 44-245 .