Nebraska regulates captive insurance companies through the Nebraska Department of Insurance, which ensures that the captives maintain appropriate financial solvency and regulatory compliance. Historically, the state's legislative efforts have focused on fostering a hospitable environment for captive formations, including the implementation of the Captive Insurers Act and premium tax incentives for businesses redomiciling their captives to the state.
Mailing Address:
P.O. Box 95087
Lincoln, NE 68509–5087
(402) 471–2201
Virtual Contact:
Website:
Nebraska Department of Insurance
The Captive Insurers Act is codified in the Nebraska Revised Statutes under Neb. Rev. Stat. §§ 44-8201 to 44-8218. This legislation governs the formation and operation of captive insurance companies—specialized in-house insurers created primarily to insure or reinsure the risks of their parent company or affiliated entities. The statutory framework defines everything from minimum capital and surplus requirements to permissible investments and the regulatory authority of the Nebraska Department of Insurance.
| Total Captive Count* Nebraska | |
|---|---|
| Year | Captives |
| 2025 | 3 |
| 2024 | 4 |
| 2023 | 4 |
| 2022 | 4 |
| 2021 | 4 |
| *Does not include inactive captives and cell captives | |
| Captives' Gross Written Premiums Nebraska | |
|---|---|
| Year | Captives |
| 2025 | $301 million |
| 2024 | $287 million |
| 2023 | $236 million |
| 2022 | $1.1 billion |
| 2021 | $204 million |