Neb. Rev. Stat. § 44-407.13: Neb. Rev. Stat. § 44-407.13

The minimum values as specified in sections 44-407.16 to 44-407.19 and 44-407.21 of any paid-up annuity, cash surrender, or death benefits available under an annuity contract shall be based upon minimum nonforfeiture amounts as defined in section 44-407.14 .