Neb. Rev. Stat. § 8-183: Neb. Rev. Stat. § 8-183

Without approval by the director, no asset shall be carried on the books of the bank resulting pursuant to section 8-181 , when the resulting bank is a state bank, at a valuation higher than that on the books of the converting, merging, or consolidating bank at the time of the examination, by a state or national bank examiner, last occurring before the effective date of the conversion, merger, or consolidation.