210 Neb. Admin. Code, ch. 47, § 006
A pool may not distribute dividends to its members until it has received approval by the director. A pool may not declare or pay any dividends except from earned surplus, ascertained in accordance with statutory insurance accounting principles. The application for approval to distribute dividends shall specify the date established for payment of the dividend; a statement as to whether the dividend is to be in cash or property, and if in property, how valuation was determined; the dates and amounts of all previous dividends; financial statements as of the month preceding the application; a brief statement as to the effect of the proposed dividend upon the pool's reserves and the reasonableness of surplus in relation to the pool's outstanding liabilities; and, the adequacy of the surplus relative to the pool's financial needs.
210 Neb. Admin. Code, ch. 47, § 006