Neb. Rev. Stat. § 8-3205: Neb. Rev. Stat. § 8-3205

A deposit is a special deposit if it is:

(1) a deposit of funds in a financial institution under an account agreement;

(2) for the benefit of at least two beneficiaries, one or more of which may be a depositor;

(3) denominated in a medium of exchange that is currently authorized or adopted by a domestic or foreign government;

(4) for a permissible purpose stated in the account agreement; and

(5) subject to a contingency.