Neb. Rev. Stat. § 8-3208: Neb. Rev. Stat. § 8-3208

(a) Neither a depositor nor a beneficiary has a property interest in a special deposit.

(b) Any property interest with respect to a special deposit is only in the right to receive payment if the financial institution is obligated to pay a beneficiary and not in the special deposit itself. Any property interest under this subsection is determined under other law.