What Directors and Officers (D&O) Insurance Requirements Apply in Nebraska?

Nebraska business-corporation articles may authorize broader director indemnification, but they cannot cover an unauthorized financial benefit, intentional harm, a § 21-2,104 violation, or an intentional criminal-law violation. Confirm whether the insured is a Nebraska business corporation and check its filed articles before relying on that option.

What Is D&O Insurance?

D&O insurance can help pay covered defense costs and losses from claims against company leaders over management decisions. If your organization has a board or executives, check whether the company itself is insured and whether legal bills reduce the limit. Read the national Directors and officers guide.

What Should You Watch for With D&O Insurance in Nebraska?

Broader Charter Indemnity Has Four Carveouts
Nebraska § 21-220(5) lets articles expand indemnification, but excludes an unauthorized benefit, intentional harm to the corporation or shareholders, a § 21-2,104 violation, and intentional criminal-law violations. Ask whether the articles use that option and compare each exception with policy wording. ¹
Derivative Claims Have an Expense Limit and Court Route
Section 21-2,111 generally limits indemnification in a corporation-right proceeding to expenses and bars indemnity after specified adverse findings, subject to a court order under § 21-2,114. After an adverse adjudication, the court’s relief is limited to proceeding expenses; ask who advances defense costs pending that decision. ^2,³
Insurance Authority Is Separate From Indemnity
Nebraska § 21-2,117 permits a corporation to purchase insurance for director or officer liability even when the corporation could not indemnify or advance expenses for that liability. It does not promise policy payment; verify the insured capacities, exclusions, and advancement terms in your actual policy. ⁴

Which D&O Insurance Providers Have Nebraska License Records?

These providers publish a national listing for Directors and officers; the license records below name the licensed entities and roles. Some records rely on company-reported information rather than independent regulator verification. A national listing does not confirm the product is available in Nebraska. Check the regulator’s license lookup and confirm state availability for your business when requesting a quote.

Coalition
Insurance producer, Surplus-lines broker · checked 2026-09-28
Coalition Insurance Solutions, Inc.
Coalition’s license page lists producer and surplus-lines licenses for Coalition Insurance Solutions, Inc. in all 50 states and the District of Columbia. The page separately lists insurers; this record covers the brokerage entity only. ¹³
Coalition offers directors and officers liability through its executive-risks product for private and nonprofit US organizations.
Corgi
Insurance producer · checked 2026-09-28
Corgi Insurance Services, Inc.
Corgi’s company producer-license table lists 50 jurisdictions: 49 states and the District of Columbia, including DC license 3003091619. New Mexico does not appear in the table and is not included here; the omission does not establish that Corgi is unlicensed there. The company-reported table has no stated as-of date and does not establish product availability. ¹⁴
Corgi lists directors and officers insurance among its business insurance offerings.
TechInsurance
Insurance producer · checked 2026-09-28
Specialty Program Group LLC
TechInsurance’s current licensing page names Specialty Program Group LLC / SPG Insurance Solutions and lists state license numbers, but labels Rhode Island “Individual licenses” rather than identifying a license for the named agency. RI is omitted because this disclosure does not establish agency authority there; this is a search limitation, not an assertion that the company is unlicensed. The remaining state entries are company-reported and are not an insurance product availability map. ¹⁷
TechInsurance arranges directors and officers liability insurance for small businesses.
Vouch
Insurance producer, Surplus-lines broker · checked 2026-09-28
Vouch Specialty Insurance Services, LLC
Vouch’s licenses page, effective January 16, 2025, lists producer licenses in all 50 states and DC. Its separate surplus-lines table includes Idaho number 870820, while a footnote says Georgia and Idaho do not issue agency-level surplus-lines licenses. Because those statements conflict for Idaho, this record keeps Idaho producer-only and does not treat the table number as established agency surplus-lines authority. The page is company-reported and does not establish product availability. ¹⁸
Vouch lists directors and officers insurance in its technology-company programs.

Who Regulates Insurance in Nebraska?

Nebraska Department of Insurance

The Nebraska Department of Insurance oversees insurers and producers and examines insurance complaints. Its online company and producer search is maintained through State Based Systems. ^5,^6,⁷

Website: Regulator website
License lookup: Search licensed producers
Complaints: File a complaint
Phone: 877-564-7323

Surplus-Lines Tax and Stamping Office in Nebraska

Reported tax rate. 3% of gross premium charged, less return premiums ^8,^9,^10,¹¹

Nebraska’s 3% tax applies to gross premium charged less return premium when the risk is Nebraska’s home-state placement; fees paid to the carrier are taxable, while broker-retained or third-party fees are not. A Nebraska-licensed surplus-lines producer ordinarily must complete due diligence, while exempt-commercial-purchaser provisions permit limited exceptions; federal ECP status alone does not erase the disclosure and subsequent written-request conditions for the federal search waiver. Nebraska policies state that its Property and Liability Guaranty Association will not cover surplus-lines claims.

What Should You Ask Before Buying D&O Insurance in Nebraska?

Do our Nebraska articles provide broader indemnification, and do they address the four statutory carveouts?
If a derivative claim ends with an adverse finding, what defense costs can the policy pay before a court rules on indemnification?
Does the policy cover the particular director or officer capacity even when our company cannot indemnify the person?

D&O Insurance in Nebraska: Frequently Asked Questions

Can Nebraska articles expand director indemnification?

Yes. Nebraska articles may permit or require broader indemnification, subject to the four exceptions in § 21-220(5) and the separate limits in §§ 21-2,110 to 21-2,119. ¹

May a Nebraska corporation insure a director when it cannot indemnify them?

Yes. Section 21-2,117 permits insurance for covered capacities whether or not the corporation could indemnify or advance expenses for the same liability; policy terms still control payment. ⁴

Sources for D&O Insurance in Nebraska

1
Nebraska Revised Statute § 21-220. Nebraska Legislature; Subsection (b)(5), permissible articles provision and exceptions. Accessed 2026-09-28.
2
Nebraska Revised Statute § 21-2,111. Nebraska Legislature; Subsection (d), derivative and improper-benefit indemnification limits. Accessed 2026-09-28.
3
Nebraska Revised Statute § 21-2,114. Nebraska Legislature; Subsection (a)(3), court-ordered relief after adverse adjudication. Accessed 2026-09-28.
4
Nebraska Revised Statute § 21-2,117. Nebraska Legislature; Corporate insurance authority regardless of indemnification power. Accessed 2026-09-28.
5
Nebraska Department of Insurance. Nebraska Department of Insurance; Official department homepage. Accessed 2026-09-28.
6
Company and Producer Search. Nebraska Department of Insurance; Nebraska DOI’s state-specific search landing page; identifies SBS as the source for producer and company licensing records. Accessed 2026-09-28.
7
File a Complaint. Nebraska Department of Insurance; Official complaint filing page; complaint division examines complaints; toll-free hotline 877-564-7323 is in-state only. Accessed 2026-09-28.
8
Surplus Lines. Nebraska Department of Insurance; Current page states 3% on gross premiums less return premium; carrier fees included, broker-retained/third-party fees excluded; describes due-diligence and ECP/self-procurement rules. Accessed 2026-09-28.
9
Neb. Rev. Stat. §§44-5501–44-5515. Nebraska Legislature; Surplus Lines Insurance Act; §§44-5502, 44-5509 and 44-5510 address home state, policy notice and due diligence. Accessed 2026-09-28.
10
Neb. Rev. Stat. §§44-5502, 44-5510 and 44-5515. Nebraska Legislature; ECP definition, diligent-search rules, exempt purchaser filing/tax treatment; federal ECP waiver also requires broker disclosure and subsequent purchaser written request under 15 U.S.C. §8205. Accessed 2026-09-28.
11
Neb. Rev. Stat. §44-5509. Nebraska Legislature; Required surplus-lines policy disclaimer says Nebraska Property and Liability Guaranty Association will not be liable. Accessed 2026-09-28.
12
Licenses. At-Bay; Current producer introduction and state table; At-Bay Insurance Services LLC; P&C and surplus-lines identifiers. Accessed 2026-09-21.
13
Licenses and Carriers. Coalition; Licenses and Carriers, re-read 22 September 2026: Insurance Licenses table for Coalition Insurance Solutions, Inc., national producer number 18419475, with producer and surplus-lines numbers for all 50 states and DC including California 0L76155, Georgia 196479, Texas 2199630 and 2205589, Pennsylvania 815731 and 817452, Colorado 539028 and Wisconsin 3000108852. Insurance Carriers table naming, with NAIC numbers, Allianz Underwriters Insurance Company 36420, Arch Specialty Insurance Company 21199, Ascot Specialty Insurance Company 45055, Ascot Insurance Company 23752, Aspen Specialty Insurance Company 10717, Chaucer Insurance Company DAC, Coalition Insurance Company 29530, Fireman's Fund Indemnity Corporation 11380, Fortegra Specialty Insurance Company 16823, Lloyd's of London, MSIG Specialty Insurance USA Inc. 34886, MS Transverse Specialty Insurance Company 41807, Steadfast Insurance Company 26387, Vantage Risk Specialty Insurance Company 16275 and Zurich American Insurance Company 16535. Accessed 2026-09-22.
14
Insurance Producer Licenses. Corgi Insurance; Current complete Insurance Producer Licenses table for Corgi Insurance Services, Inc.; 50 rows covering 49 states and DC (DC 3003091619); no New Mexico row; no NPN or as-of date shown. Accessed 2026-09-28.
15
About Hiscox US Insurance. Hiscox; Hiscox Insurance Company Inc. NAIC 10200 as Chicago, IL domiciled insurer admitted or licensed in all 50 states and D.C.; Hiscox Inc. as general agent and Lloyd’s coverholder for Syndicates 33 and 3624; surplus-lines placements through licensed surplus-lines brokers; A.M. Best rating statement. Accessed 2026-09-16.
16
Licenses. ERGO NEXT Insurance; Current entity-by-state license table reopened 28 September 2026: 50 rows under Next First Insurance Agency, Inc., including Washington, DC; New York rows instead list Next Insurance Services PC-1423070 and AP Intego BR-1198885. Accessed 2026-09-28.
17
Insurance Licenses by State. TechInsurance; Current state table; identifies TechInsurance as a division of Specialty Program Group LLC d/b/a SPG Insurance Solutions; lists DC 3000041536 and labels Rhode Island “Individual licenses,” without an agency license number. Accessed 2026-09-28.
18
Licenses. Vouch; Effective 16 January 2025: Vouch Specialty Insurance Services, LLC, NPN 19926463; P&C table (50 states and DC); surplus-lines table includes Idaho 870820; footnote says Georgia and Idaho do not issue agency-level surplus-lines licenses; Idaho retained as producer-only due to conflict. Accessed 2026-09-15.

What Directors and Officers (D&O) Insurance Requirements Apply in Nebraska?

What Is D&O Insurance?

What Should You Watch for With D&O Insurance in Nebraska?

Broader Charter Indemnity Has Four Carveouts

Derivative Claims Have an Expense Limit and Court Route

Insurance Authority Is Separate From Indemnity

Which D&O Insurance Providers Have Nebraska License Records?

Coalition

Corgi

TechInsurance

Vouch