Nebraska Revised Statute 21-20,151
A majority of the incorporators or initial directors of a corporation that has not issued shares or has not commenced business may dissolve the corporation by delivering to the Secretary of State for filing articles of dissolution that set forth:
(1) The name of the corporation;
(2) The date of its incorporation;
(3) Either (a) that none of the corporation's shares has been issued or (b) that the corporation has not commenced business;
(4) That no debt of the corporation remains unpaid;
(5) That the net assets of the corporation remaining after winding up have been distributed to the shareholders if shares were issued; and
(6) That a majority of the incorporators or initial directors authorized the dissolution.
Laws 1995, LB 109, § 151.