Nebraska Revised Statute 21-2028
(1) A corporate name:
(a) Shall contain the word corporation, incorporated, company, or limited, or the abbreviation corp., inc., co., or ltd., or words or abbreviations of like import in another language, except that a corporation organized to conduct a banking business under the Nebraska Banking Act may use a name which includes the word bank without using any such words or abbreviations; and
(b) Shall not contain language stating or implying that the corporation is organized for a purpose other than that permitted by section 21-2024 and its articles of incorporation.
(2) Except as authorized by subsections (3) and (4) of this section, a corporate name shall not be the same as or deceptively similar to, upon the records of the Secretary of State, any of the names referenced in subdivisions (2)(a) through (f) of this section:
(a) The corporate name of a corporation incorporated or authorized to transact business in this state;
(c) The fictitious name adopted by a foreign corporation authorized to transact business in this state because its real name is unavailable;
(d) The corporate name of a not-for-profit corporation incorporated or authorized to transact business in this state;
(f) Any other business entity name registered or filed with the Secretary of State pursuant to Nebraska law.
(3) A corporation may apply to the Secretary of State for authorization to use a name that is deceptively similar to, upon his or her records, one or more of the names described in subsection (2) of this section. The Secretary of State shall authorize use of the name applied for if:
(a) The other corporation or business entity consents to the use in writing; or
(b) The applicant delivers to the Secretary of State a certified copy of the final judgment of a court of competent jurisdiction establishing the applicant's right to use the name applied for in this state.
(4) A corporation may use the name, including the fictitious name, of another domestic or foreign corporation or business entity that is used in this state if the other corporation or business entity is incorporated or authorized to transact business in this state and the proposed user corporation has:
(a) Merged with the other corporation or business entity;
(b) Been formed by reorganization of the other corporation or business entity; or
(c) Acquired all or substantially all of the assets, including the name, of the other corporation or business entity.
(5) The Business Corporation Act shall not be construed to control the use of fictitious names.
Nebraska Banking Act, see section 8-101.01.