Nebraska Code § 44-1554

Records; access; investigation; confidentiality.
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(1) An insurer shall provide access to or copies of records that are relevant to the suspected or attempted financial exploitation of an eligible adult to the director and to law enforcement, either as part of a referral to the director or law enforcement, or upon the request of the director or law enforcement pursuant to an investigation. The records may include historical records as well as records relating to the most recent transactions and disbursement requests from the insurance policy, contract, or account that may comprise financial exploitation of an eligible adult.
(2) All records made available to the director or law enforcement or any other person pursuant to this section, including the National Association of Insurance Commissioners and its affiliates and subsidiaries, in the course of an investigation conducted under the Nebraska Protection of Seniors from Insurance Exploitation Act, shall be confidential, shall not be subject to subpoena, shall not be made public by the director or any other person, and shall not be public records subject to disclosure pursuant to sections 84-712 to 84-712.09. Such workpapers, recorded information, documents, and copies may be provided to other state, federal, foreign, and international regulatory and law enforcement agencies and the National Association of Insurance Commissioners and its affiliates and subsidiaries if the recipient agrees in writing to maintain the confidentiality of such workpapers, recorded information, documents, and copies.

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