Nebraska Revised Statutes Chapter 30. Decedents' Estates; Protection of Persons and Property § 30-3502. Terms, defined

(1) Adult means an individual who is at least nineteen years of age;

(2) Beneficiary means an individual for whom property has been transferred to or held under a declaration of trust by a custodial trustee for the individual's use and benefit under the act;

(3) Conservator means a person appointed or qualified by a court to manage the estate of an individual or a person legally authorized to perform substantially the same functions;

(4) Court means a county court of this state;

(5) Custodial trust property means an interest in property transferred to or held under a declaration of trust by a custodial trustee under the act and the income from and proceeds of that interest;

(6) Custodial trustee means a person designated as trustee of a custodial trust under the act or a substitute or successor to the person designated;

(7) Guardian means a person appointed or qualified by a court as a guardian of an individual, including a limited guardian, but not a person who is only a guardian ad litem;

(8) Incapacitated means lacking the ability to manage property and business affairs effectively by reason of mental illness, mental deficiency, physical illness or disability, chronic use of drugs, chronic intoxication, confinement, detention by a foreign power, disappearance, minority, or other disabling cause;

(9) Legal representative means a personal representative or conservator;

(10) Member of the beneficiary's family means a beneficiary's spouse, descendant, stepchild, parent, stepparent, grandparent, brother, sister, uncle, or aunt, whether of whole or half blood or by adoption;

(11) Person means an individual, corporation, limited liability company, or other legal entity;

(12) Personal representative means an executor, administrator, or special administrator of a decedent's estate, a person legally authorized to perform substantially the same functions, or a successor to any of them;

(13) State means a state, territory, or possession of the United States, the District of Columbia, or the Commonwealth of Puerto Rico;

(14) Transferor means a person who creates a custodial trust by transfer or declaration; and

(15) Trust company means a financial institution, corporation, or other legal entity, authorized to act as a corporate trustee in the State of Nebraska.