Nebraska § 44-325 - Domestic insurer; dividends; payment; limitation.
Full text of Nebraska Revised Statutes of Nebraska § 44-325 — Domestic insurer; dividends; payment; limitation., with citation guidance and answers to common questions.
§ 44-325. Domestic insurer; dividends; payment; limitation.
No domestic insurer shall declare or pay a dividend from any source other than earned surplus. For purposes of this section, earned surplus means an amount equal to the unassigned funds of an insurer as set forth in the most recent annual statement of the insurer submitted to the Director of Insurance including any surplus arising from unrealized capital gains or revaluation of assets.
Any dividend in excess of the unassigned funds of an insurer, excluding any surplus arising from unrealized capital gains or revaluation of assets, shall be deemed an extraordinary dividend and shall be subject to the requirements of section 44-2134.
Source: official Nebraska text · Last verified 2026-08-27
Frequently Asked Questions About Nebraska § 44-325
What does Revised Statutes of Nebraska § 44-325 cover?
Section 44-325 ("Domestic insurer; dividends; payment; limitation.") is part of the Revised Statutes of Nebraska, the codified statutory law of Nebraska. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nebraska § 44-325?
A common citation format is "Revised Statutes of Nebraska § 44-325" (Nebraska). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nebraska law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nebraska official source linked on this page or consult a licensed Nebraska attorney.
How does Nebraska § 44-325 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nebraska can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nebraska.