Nebraska Statutes 30-3213. Real estate investment trust, defined
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For the purpose of this section and section 30-3214 real estate investment trust shall mean an unincorporated trust or an unincorporated association:
(1) Which is managed by one or more trustees;
(2) The beneficial ownership of which is evidenced by the transferable shares, or by transferable certificates of beneficial interest;
(3) Which does not hold any property primarily for sale to customers in the ordinary course of its trade or business; and
(4) The beneficial ownership of which is held by one hundred or more persons.