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This study of Nebraska's existing school structure (i.e., costs, curriculum offerings, and organization) is part of an interstate project on school district reorganization. Historical development of education in Nebraska and national trends in school district reorganization are discussed. Seven guidelines for planning and implementing a statewide program of school district reorganization are presented. Suggestions are made for legislation and for further study in areas of organization for technical training, organizational structure for 13th and 14th years of education, coordination of higher education, and organization of metropolitan, urban, and suburban areas. A bibliography and list of project position papers are appended. (JH