
Nebraska Estate Planning Basics
Nebraska estate planning takes four documents: a will needing two witnesses and no notary, a power of attorney void without one, and two health care papers.
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Nebraska estate planning takes four documents: a will needing two witnesses and no notary, a power of attorney void without one, and two health care papers.

Nebraska's own estate tax reached only deaths before January 1, 2007. Federal estate tax starts above $15,000,000 for a 2026 death.

A Nebraska personal representative must give notice before appointment, file an inventory, mail creditor notices, and file a closing statement.

Nebraska sets aside $12,500 of household furniture, cars, furnishings, appliances and personal effects for the surviving spouse, ahead of nearly every claim.

Nebraska gives a surviving spouse and dependent children a reasonable maintenance allowance during administration. The $20,000 in section 30-2325 is a ceiling.

Nebraska guardianship is a county court case, and the limited version is the default. What a judge must find, and the nomination that outranks a spouse.

A county collects Nebraska's inheritance tax, not the state. It is 1, 11 or 15 percent above a $100,000, $40,000 or $25,000 exemption per person.

Who inherits without a will in Nebraska: the $150,000 spouse share LB838 set in 2026, the flat one-half for blended families, and the 120-hour rule.

Neb. Rev. Stat. 30-3834 makes a Nebraska pet trust valid for the animal's life, with no dollar cap and no 21-year limit. Who enforces it, and how to fund it.

A Nebraska power of attorney is durable by default and void without a notary. Eight acts need an express grant, and two agents may each act alone.
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