Terms Used In Nebraska Statutes 44-5265

• Director: shall mean the Director of Insurance. See Nebraska Statutes 44-5239
• Small employer: shall mean any person, political subdivision, firm, corporation, limited liability company, partnership, or association that is actively engaged in business that, on at least fifty percent of its working days during the preceding calendar quarter, employed at least two and no more than fifty eligible employees, the majority of whom were employed within this state. See Nebraska Statutes 44-5253