
Nebraska Probate Accounting
Nebraska probate accounting: the three-month inventory under Neb. Rev. Stat. 30-2467, the account that closes an estate, and the six-month challenge window.
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Nebraska probate accounting: the three-month inventory under Neb. Rev. Stat. 30-2467, the account that closes an estate, and the six-month challenge window.

Nebraska requires a personal representative bond by default. Section 30-2446 lists six ways out, and section 30-2447 prints no multiplier.

How Nebraska probate works: the county court in all 93 counties, informal and formal proceedings, a two-month creditor bar, and $44.00 collected at filing.

An ordinary Nebraska probate runs 6 to 12 months. The two-month creditor bar starts at the first published notice, and a closing statement waits five months.

Nebraska probate without a lawyer: section 7-110 lets a party file in person, an informal case collects $44.00, and the state publishes no petition form.

Nebraska's trust code makes a living trust revocable by default, and LB838 changed six sections of it in 2026. How to create one, fund it, and back it up.

Nebraska step-up in basis: inherited property resets to date-of-death fair market value under IRC 1014, and the county inheritance tax is a separate bill.

A Nebraska surviving spouse may elect up to one-half of the augmented estate within nine months, plus a $20,000 homestead allowance and two more allowances.

A Nebraska transfer on death deed needs two disinterested witnesses and must be recorded within thirty days of signing. Miss either and the deed does nothing.

Nebraska trust administration under Neb. Rev. Stat. 30-3878: the two 60-day notices, the one duty a trust cannot switch off, and a 12-month tax clock.
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