
Nebraska Pet Trust
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 pet trust works. Neb. Rev. Stat. § 30-3834 lets you create a trust to provide for the care of an animal alive during your lifetime, and it runs until that animal dies. Nebraska attaches no dollar cap and no fixed term. The two decisions that settle whether it does its job are who enforces it and how much you put in.
A pet trust is almost always a clause inside a Nebraska revocable living trust or a will rather than a document of its own, so read this page beside the rest of a Nebraska estate plan. Every section quoted below was read on September 10, 2026 at the Nebraska Legislature's own statute pages, including the amendment chain each section prints under its text. This page states Nebraska law rather than the terms of one document. Read yours first, then take anything with money attached to a licensed Nebraska attorney.
| Question | Nebraska answer | Statute |
|---|---|---|
| Is a pet trust valid? | Yes, for an animal alive during the settlor's lifetime | § 30-3834(a) |
| When does it end? | On the animal's death, or the last survivor's where it covers several | § 30-3834(a) |
| Is there a 21-year limit? | No. That cap sits in the next section and excepts animal trusts | § 30-3835(1) |
| Is there a dollar cap? | None on funding. A court may trim what exceeds the intended use | § 30-3834(c) |
| Who can enforce it? | A person appointed in the document, or one the court appoints | § 30-3834(b) |
| What standing does the enforcer hold? | The rights of a qualified beneficiary under the whole code | § 30-3810(c) |
| Does the animal count as a beneficiary? | It does not have to. Animal trusts skip that requirement | § 30-3828(a)(3)(B) |
| Can the trustee wind a small trust up? | Under $100,000, after notice, when the cost outruns the fund | § 30-3840(a) |
| Is trustee bond required? | No, unless the court finds it needed or the terms demand it | § 30-3858(a) |
| Which court hears it? | The county court | § 30-3814(a) |
What Neb. Rev. Stat. 30-3834 Says, in Three Subsections
The section is short and every clause earns its place.
Subsection (a) creates the vehicle and sets its lifespan. A trust may be created to provide for the care of an animal alive during the settlor's lifetime, and it terminates on the death of the animal or, where the trust was created to provide for the care of more than one animal alive during the settlor's lifetime, on the death of the last surviving animal.
Subsection (b) hands the trust an enforcer. The trust may be enforced by a person appointed in the terms of the trust or, where no person is so appointed, by a person appointed by the court. A person having an interest in the welfare of the animal may request the court to appoint a person to enforce the trust or to remove a person appointed.
Subsection (c) fences the money. Property may be applied only to its intended use, except to the extent the court determines that the value of the trust property exceeds the amount required for the intended use. Property not required for the intended use must be distributed to the settlor, if then living, otherwise to the settlor's successors in interest, unless the terms of the trust send it somewhere else.
That text has stood unchanged since the Nebraska Uniform Trust Code arrived. The section prints one amendment entry, Laws 2003, LB 130, § 34, and nothing after it. The code around it is not frozen: § 30-3801, which names the code and fixes its range, carries Laws 2026, LB838, § 19 as its most recent entry, so the Legislature reached the trust code in 2026 and left the animal-trust section alone. Section 30-38,110(a) made the code operative on January 1, 2005, applied it to all trusts created before, on, or after that date, and preserved acts done before that day.
Nebraska Carries Two Animal-Trust Sections, and Only One Creates the Trust
Search the Nebraska statutes for a trust for the care of an animal and you get two hits. Reading them as one rule is the mistake this section exists to prevent.
Section 30-3834 is the Nebraska Uniform Trust Code provision. It is what makes the trust valid, sets its duration, appoints an enforcer and disposes of leftover property. That is the section to cite for a Nebraska pet trust.
Section 30-4523 sits inside a different statute. Sections 30-4501 to 30-4529 are the Uniform Trust Decanting Act, and § 30-4523 governs only what happens when someone pours an existing animal trust into a new one. It defines an animal trust as a trust or an interest in a trust created to provide for the care of one or more animals, and it defines a protector as the person appointed in the animal trust to enforce it on the animal's behalf, or one the court appoints where the document appoints nobody. Three rules follow. The decanting power reaches an animal trust that has a protector, to the extent the trust could be decanted if each animal that benefits were an individual, and only where the protector consents in a signed record. The protector holds the rights of a qualified beneficiary under that act. And where the first trust is an animal trust, the second trust must provide that trust property may be applied only to its intended purpose for the period the first trust benefited the animal.
The practical reading is short. Cite § 30-3834 when you write the trust. Reach for § 30-4523 only when a trustee proposes to move an existing animal trust into a new one, and read the protector's consent requirement as the animal's veto.
The Animal Has To Be Alive While You Are
The words in subsection (a) do real work. The trust covers an animal alive during the settlor's lifetime, which reaches every pet you own when you die and does not reach one acquired for you afterward or a litter born later. A clause written for whatever animals you own at death is inside the line. A clause written for the future offspring of those animals is not, and money aimed at them can end up as excess property under subsection (c).
Because the trust ends when the last covered animal dies, the trustee has to be able to tell which animal is which. Microchip numbers, registration papers and a dated photograph in the trust file cost nothing and settle the question years later, when the person who knew the dog is gone.
Nebraska Puts No 21-Year Ceiling on an Animal Trust
Many states cap a pet trust at 21 years. Nebraska does not, and the reason is one clause of punctuation away. Section 30-3835(1) governs a noncharitable trust without a definite or definitely ascertainable beneficiary and says such a trust may not be enforced for more than twenty-one years. The section opens with the words except as otherwise provided in section 30-3834 or Chapter 12, article 5, or by another statute, so the 21-year ceiling never reaches an animal trust. The second of those carve-outs is the cemetery perpetual-care machinery in Chapter 12, article 5, which Nebraska lifts out of the same limit.
That matters for the animals whose lifespans embarrass a statutory guess. A horse can pass 30 years, a macaw 50, a tortoise longer still. In Nebraska, the trust follows the animal rather than a calendar.
Section 30-3828 explains why the whole arrangement holds together. A trust is created only if it has a definite beneficiary or is a charitable trust, a trust for the care of an animal as provided in § 30-3834, or a trust for a noncharitable purpose as provided in § 30-3835. You never have to solve the puzzle of naming an animal as a beneficiary, because Nebraska removed the requirement instead.
Read that paragraph closely and it also tells you what does not work. The exception runs to a trust for the care of an animal, not to the animal. Nebraska is blunt about the animal's own status elsewhere in the statutes: § 54-601(1) declares dogs to be personal property for all intents and purposes. Property does not take property. Leaving a sum to a dog by name in a will asks the county court to deliver an estate asset to something the statutes made an asset. Write the trust and the same money arrives with a trustee holding it.
The Enforcer Is the Job Most Documents Leave Blank
Subsection (b) is the part people skip, and it is the part that decides whether the money is spent on the animal.
Appoint an enforcer in the document. Leave the slot empty and enforcement waits on a court appointment, which waits on somebody with an interest in the animal's welfare noticing that something has gone wrong and filing in the county court to say so. Nothing in the section requires the trustee to go looking for that person.
Once appointed, the enforcer is not a bystander. Section 30-3810(c) gives a person appointed to enforce a trust created for the care of an animal under § 30-3834 or § 30-3835 the rights of a qualified beneficiary under the code. Five of those rights carry weight here:
- The whole instrument, on request. Section 30-3878(b)(1) has the trustee promptly furnish a beneficiary a copy of the trust instrument on request. The Nebraska text does not narrow that to the portions relating to the requester's own interest.
- The two dated notices. Section 30-3878(b)(2) gives the trustee 60 days after accepting a trusteeship to notify the qualified beneficiaries of the acceptance and of the trustee's name, address and telephone number. Section 30-3878(b)(3) gives a further 60 days running from the day the trustee learns of the creation of an irrevocable trust, or learns that a formerly revocable trust has become irrevocable, whether by the settlor's death or otherwise, which is not the same as the day you die. That second notice has to carry four things: the trust's existence, the identity of the settlor or settlors, the right to request a copy of the trust instrument, and the right to a trustee's report. Section 30-3878(f) switches both duties off for a trustee who accepted a trusteeship before January 1, 2006, for an irrevocable trust created before that date, and for a revocable trust that became irrevocable before it.
- Advance warning before the fee moves. Section 30-3878(b)(4) has the trustee notify the qualified beneficiaries in advance of any change in the method or rate of the trustee's compensation. On a fund sized for one animal, the trustee's fee is the largest thing competing with the veterinary bill, so an enforcer should treat that notice as the one worth reading closely.
- The report. Section 30-3878(c) sends a report of trust property, liabilities, receipts and disbursements, including the source and amount of the trustee's compensation and a listing of the trust assets with market values where feasible, to the distributees and permissible distributees at least annually and at termination, and to other qualified or nonqualified beneficiaries who request it. An enforcer takes no distribution from a pet trust, so the report arrives on request rather than automatically. Ask in writing, and ask every year.
- A route to remove the trustee. Section 30-3862(a) lets a beneficiary request the county court to remove a trustee, and subsection (b) lists the grounds, among them a serious breach of trust and a persistent failure to administer the trust effectively. Subsection (c) lets the court grant interim relief to protect the trust property while it decides.
One of those rights cannot be drafted away. Section 30-3805(b)(8) puts the trustee's duty under § 30-3878(a) to keep the qualified beneficiaries reasonably informed, and to answer a qualified beneficiary's request for reports and information about an irrevocable trust, on the short list of rules the terms of a trust never override. The dated notices in subsection (b) sit outside that list, so a document can switch those off. Know which half you are reading before you assume the enforcer will hear anything.
Keeping the enforcer separate from the trustee is a drafting choice rather than a Nebraska rule, and it is the choice that makes the rest of this section mean anything. Someone who holds the money should not be the only person entitled to complain about how it is spent. Appoint a backup enforcer too, since the role can outlast the person you first pick.
How Much To Put In, and the Rule That Trims Too Much
Nebraska sets no minimum and no maximum. The discipline comes from subsection (c): the court may cut the trust back to the extent it determines the value of the trust property exceeds the amount required for the intended use.
So build the number rather than picking it. Yearly food, routine veterinary care, medication, grooming, boarding while the caretaker travels, and an allowance for the illness that arrives late in an animal's life. Multiply by a remaining lifespan you can defend, then add what the trustee will charge. Section 30-3864(a) entitles a trustee to compensation that is reasonable under the circumstances where the terms of the trust say nothing, and subsection (b) lets the court allow more or less than a figure the document names where the trustee's duties turn out substantially different from those contemplated, or where the specified compensation would be unreasonably low or high.
Then name the remainder taker. Subsection (c) already has a default, sending leftover property to you if you are living and otherwise to your successors in interest, but it defers to the terms of the trust. Writing in a shelter, a rescue group or a person keeps that money out of the estate settlement your family is already working through.
A Nebraska Trustee Can Close a Small Trust Without a Court
This is the Nebraska rule most likely to surprise someone who funded a pet trust modestly on purpose.
Section 30-3840(a) lets the trustee of a trust consisting of trust property having a total value less than $100,000 terminate the trust, after notice to the qualified beneficiaries, where the trustee concludes that the value of the trust property is insufficient to justify the cost of administration. Nearly every pet trust anyone has funded sits under that line. Subsection (b) gives the court the same power on the same ground, plus the option of removing the trustee and appointing a different one instead. Subsection (c) then requires the trustee to distribute the property on termination in a manner consistent with the purposes of the trust. Subsection (d) lifts exactly one thing out of the section, an easement for conservation or preservation, and a pet trust is not it.
Two counterweights are worth building in. The enforcer's standing as a qualified beneficiary under § 30-3810(c) means the § 30-3840(a) notice has to reach a person whose whole job is the animal. And the terms of the trust can take the trustee's own termination power away, because § 30-3805(a) applies the code to a trustee's duties and powers only except as otherwise provided in the terms of the trust. The court's power is a different matter: § 30-3805(b)(4) puts the court's authority to modify or terminate under §§ 30-3836 to 30-3842 among the rules a trust document cannot vary.
Bond Is Off for a Trustee and On for an Executor
Nebraska writes the bond default two opposite ways in the same chapter, and a paragraph copied from a national article gets one of them wrong.
Section 30-3858(a) reads that a trustee shall give bond to secure performance of the trustee's duties only if the court finds that a bond is needed to protect the interests of the beneficiaries, or a bond is required by the terms of the trust and the court has not dispensed with the requirement. The default runs away from a bond. Subsection (b) lets the court set the amount, decide whether sureties are necessary, and modify or terminate a bond at any time. Subsection (c) excuses a bank or trust company qualified to act as a trustee in this state even where the terms of the trust require a bond.
Now compare the probate side. Section 30-2446(1) reads that a bond shall be required of a personal representative unless one of six things is true: the will expressly waives it or waives the surety, all heirs or devisees file a written waiver, a guardian or conservator waives for a ward, an adult waives on their own behalf, the representative is a national banking association or a state banking permit holder or a trust company certified by the Department of Banking and Finance, or the appointment petition alleges the estate will permit the summary procedures of § 30-24,127. Subsection (3) then requires a bond promptly if the inventory later shows the summary procedure will not fit. Nebraska bond requirements covers that side in full.
So a Nebraska trustee starts with no bond and an executor starts with one. If your pet trust is funded through a will rather than a living trust, both rules touch the same money at different stages, and the person who ends up paying a premium is the animal.
Which Court, and Whether To Register
Section 30-3814(a) gives the county court jurisdiction over all subject matter relating to trusts, to the full extent permitted by the Constitution of Nebraska. Subsection (b) gives it full power to make orders, judgments and decrees, subsection (c) makes each proceeding independent of any other proceeding involving the same trust, and subsection (e) ends a proceeding for appointment of a trustee with an order making or declining the appointment. That is the same court that handles probate, so the Nebraska county courts directory is the right starting point for an enforcer as well as an executor.
Registration is optional, whatever the catchline says. Section 30-3816 is captioned duty to register trusts, and subsection (1) says the trustee of a trust having its principal place of administration in Nebraska may register it in the county court at that place. Unless the trust instrument designates one, the principal place of administration is the trustee's usual place of business where the trust records are kept, or the trustee's residence if there is no such place of business. Subsection (5) closes the question: no one other than a trustee shall register a trust, and registration is not required in order for a court to exercise jurisdiction over a trust, a trustee, or the beneficiaries.
Registering is still worth a thought for a pet trust that will outlive the people who wrote it. It puts a public record of the trust's existence in a named county, which is a starting point for an enforcer who has to find the trustee years from now.
Where the Pet Trust Lives in Your Plan
Section 30-3827 lists three ways a Nebraska trust comes into being: transfer of property to another person as trustee during the settlor's lifetime or by will or other disposition taking effect at the settlor's death; a declaration by the owner of property that the owner holds identifiable property as trustee, except as required by a statute outside the code; or the exercise of a power of appointment in favor of a trustee.
The choice between funding during your life and funding at death changes the timing, and an animal notices the difference. A pet trust inside a revocable trust you funded while alive is ready the day you die. A pet trust written into a will waits for the county court to admit the will and appoint someone before a trustee holds anything. Keeping assets out of probate is usually a conversation about houses and accounts. Here it is about a dog that needs feeding on Tuesday.
The animal itself moves before the money does, and Nebraska gives you one cheap tool for that. Section 30-2338 lets a will refer to a written statement or list disposing of items of tangible personal property the will has not already given away by name. The list has to describe the items and the recipients with reasonable certainty, be in the testator's handwriting or signed by the testator, and carry an indication of the date of writing or signing, with fallbacks where the date is missing. It can be written before or after the will, altered later, and it has no effect apart from the will. What it cannot do is carry money: the section excludes money, evidences of indebtedness, documents of title, securities, and property used in trade or business. So the list can name who receives the animal. The trust still has to fund the care. See Nebraska will requirements for the execution rules the will itself has to meet.
Whichever route you take, name a caretaker who can take physical custody straight away, tell your executor and your family who that is, and give the trustee written authority to reimburse the caretaker for care advanced before the trust is funded.
The Nebraska Inheritance Tax Reaches the Remainder
Nebraska is one of a handful of states that still charges an inheritance tax, and the county collects it. Two sections belong on this page.
Section 77-2011 puts the duty on the fiduciary. Any administrator, executor or trustee having charge of legacies or property for distribution subject to the tax shall deduct the tax from it, or, where the legacy or property is not money, shall collect the tax on the appraised value from the person entitled to the property. The same sentence bars that fiduciary from delivering, or being compelled to deliver, any specific legacy or property subject to tax until the tax on it has been collected. That is a reason to hand the caretaker physical custody of the animal through a route that does not wait on a tax determination, and to fund the trust during your life where you can.
Section 77-2007.04 is the one that shapes the remainder decision. Bequests, legacies, devises or gifts to or for the use of a corporation, organization, association, society, institution or foundation organized and operating exclusively for religious, charitable, public, scientific or educational purposes, no part of which is owned or used for financial gain or profit or inures to the benefit of a private stockholder or individual, are not subject to tax under §§ 77-2001 to 77-2006, if one of three conditions holds: the organization is organized under the laws of Nebraska or of the United States, the property transferred is limited for use within this state, or a reciprocity test is met for an out-of-state organization. A Nebraska humane society or rescue group named as remainder taker can fall inside that exemption. Check the organization's actual status rather than assuming it. Rates, per-beneficiary exemptions and the county procedure are in the Nebraska inheritance tax guide.
What To Put in the Document
- The animals covered, described so a stranger can identify them years later.
- A caretaker and at least one backup, each of whom has agreed in advance.
- A trustee, and a separate enforcer appointed under § 30-3834(b), each with a successor named.
- The standard of care in the animal's own terms: food, veterinary schedule, medication, boarding, exercise, and who chooses the veterinarian.
- The funding figure and where it comes from.
- A sentence turning off the trustee's § 30-3840(a) termination power, if you funded below $100,000 on purpose.
- Whether a trustee bond is wanted, since § 30-3858(a) does not supply one.
- The remainder taker, so § 30-3834(c) does not choose one for you.
- What happens to the animal's remains, and whether the trust pays for it.
- A verification schedule that gives the enforcer something concrete to check.
When To Bring In a Nebraska Attorney
Draft this alongside the rest of your plan rather than as an afterthought. A Nebraska attorney earns the fee where the fund is large enough to attract a challenge, where the animal is a horse or a bird whose care runs decades, where you want the trustee's § 30-3840(a) termination power switched off, or where the money is arriving through a will and the county court sits between the animal and the trustee. If a document already exists, have someone read it against the sections above before you assume it does what you were told it does. Nebraska executor duties covers the estate side of that handoff.
Frequently Asked Questions
Are pet trusts legal in Nebraska?
Yes. Neb. Rev. Stat. § 30-3834(a) lets a trust be created to provide for the care of an animal alive during the settlor's lifetime, and the trust terminates on that animal's death or, where it covers more than one animal alive during the settlor's lifetime, on the death of the last surviving animal. The section arrived with the Nebraska Uniform Trust Code at Laws 2003, LB 130, § 34, and that single entry is still the whole amendment chain the Legislature prints under the section today. Section 30-38,110(a) made the code operative on January 1, 2005 and applied it to trusts created before, on, or after that date.
How long can a Nebraska pet trust last?
For the animal's life, with no fixed ceiling. The 21-year limit people expect sits one section over, in Neb. Rev. Stat. § 30-3835(1), which governs a noncharitable trust without a definite or definitely ascertainable beneficiary. That section opens with the words except as otherwise provided in section 30-3834 or Chapter 12, article 5, or by another statute, so the 21-year cap never reaches an animal trust. A Nebraska trust written for a horse or a parrot that outlives 21 years stays valid the whole way.
Who enforces a Nebraska pet trust?
A person appointed in the terms of the trust, or one the court appoints if the document appoints nobody, under Neb. Rev. Stat. § 30-3834(b). A person having an interest in the welfare of the animal may ask the court to appoint someone to enforce the trust or to remove a person already appointed. Section 30-3810(c) then gives that enforcer the rights of a qualified beneficiary under the whole code, which is what turns the role into something with teeth. The enforcer can demand a copy of the trust instrument under § 30-3878(b)(1) and can ask the county court to remove the trustee under § 30-3862.
How much money can you leave a Nebraska pet trust?
Nebraska caps nothing on the way in and one thing on the way out. Neb. Rev. Stat. § 30-3834(c) applies trust property only to its intended use, except to the extent the court determines that the value of the trust property exceeds the amount required for that use. So build the figure from real numbers: yearly food, veterinary care, medication, grooming and boarding, times a remaining life you can defend, plus the trustee's pay, which under § 30-3864(a) is compensation that is reasonable under the circumstances when the document says nothing.
What happens to the money left over when the animal dies?
Neb. Rev. Stat. § 30-3834(c) sends property not required for the intended use to the settlor if the settlor is then living, and otherwise to the settlor's successors in interest, except as otherwise provided in the terms of the trust. That last clause is the one to use. Name the remainder taker yourself, whether that is a relative or an animal shelter, or the statute picks your successors in interest for you.
Can a Nebraska trustee shut down a small pet trust?
Yes, and the Nebraska line is low enough to matter. Neb. Rev. Stat. § 30-3840(a) lets the trustee of a trust holding property with a total value less than $100,000 terminate it, after notice to the qualified beneficiaries, if the trustee concludes the value is insufficient to justify the cost of administration. Nearly every pet trust ever funded sits below that figure. Section 30-3805(a) lets the terms of the trust take that power away from the trustee. Section 30-3805(b)(4) does not let the terms take the matching power away from the court under § 30-3840(b).
Does a Nebraska pet trust trustee have to post bond?
No, and Nebraska runs the opposite way from its own probate rule here. Neb. Rev. Stat. § 30-3858(a) says a trustee shall give bond only if the court finds that a bond is needed to protect the interests of the beneficiaries, or the terms of the trust require one and the court has not dispensed with the requirement. Compare § 30-2446(1), which says a bond shall be required of a personal representative unless one of six exceptions applies. A trustee starts with no bond. An executor starts with one.
Which court handles a Nebraska pet trust?
The county court. Neb. Rev. Stat. § 30-3814(a) gives the county court jurisdiction over all subject matter relating to trusts, to the full extent the Constitution of Nebraska permits, and subsection (c) makes each proceeding independent of any other proceeding involving the same trust. That is the same court that hears probate, so an enforcer asking for relief and a family settling an estate end up in the same building.
Do you have to register a Nebraska trust?
No. The catchline on Neb. Rev. Stat. § 30-3816 reads duty to register trusts, and the text of subsection (1) says a trustee may register the trust in the county court at its principal place of administration. Subsection (5) settles it: no one other than a trustee shall register a trust, and registration is not required in order for a court to exercise jurisdiction over a trust, a trustee, or the beneficiaries. Read the catchline as a leftover label rather than as the rule.
Does Nebraska inheritance tax reach a pet trust?
Nebraska's inheritance tax is assessed and collected by the county, and it reaches transfers at death whether or not a probate is opened. Neb. Rev. Stat. § 77-2011 makes any administrator, executor or trustee holding property for distribution subject to the tax deduct it, or where the property is not money, collect the tax on the appraised value from the person entitled to the property, and it bars delivery of that property until the tax is collected. Section 77-2007.04 exempts gifts to an organization operating exclusively for religious, charitable, public, scientific, or educational purposes, with no part inuring to a private individual, on the conditions the section lists. Rates and per-beneficiary exemptions are in the Nebraska inheritance tax guide.
Related Guides
- Nebraska Revocable Living Trust
- Nebraska Estate Planning Basics
- Nebraska Will Requirements
- Nebraska Bond Requirements
- Nebraska Inheritance Tax
- How to Avoid Probate in Nebraska
- Nebraska Probate Guide
Sources:
- Title: Neb. Rev. Stat. 30-3834, (UTC 408) Trust for care of animal. Publisher: Nebraska Legislature, Nebraska Revised Statutes Chapter 30. Publication Date: Laws 2003, LB 130, section 34; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=30-3834
- Title: Neb. Rev. Stat. 30-3835, (UTC 409) Noncharitable trust without ascertainable beneficiary. Publisher: Nebraska Legislature, Nebraska Revised Statutes Chapter 30. Publication Date: Laws 2003, LB 130, section 35; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=30-3835
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- Title: Neb. Rev. Stat. 30-3828, (UTC 402) Requirements for creation. Publisher: Nebraska Legislature, Nebraska Revised Statutes Chapter 30. Publication Date: Laws 2024, LB1195, section 8; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=30-3828
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- Title: Neb. Rev. Stat. 30-38,110, (UTC 1106) Application to existing relationships. Publisher: Nebraska Legislature, Nebraska Revised Statutes Chapter 30. Publication Date: Laws 2007, LB124, section 28; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=30-38,110
- Title: Neb. Rev. Stat. 30-4501, Act, how cited (Uniform Trust Decanting Act). Publisher: Nebraska Legislature, Nebraska Revised Statutes Chapter 30. Publication Date: Laws 2020, LB808, section 11; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=30-4501
- Title: Neb. Rev. Stat. 30-4523, Trust for care of animal. Publisher: Nebraska Legislature, Nebraska Revised Statutes Chapter 30. Publication Date: Laws 2020, LB808, section 33; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=30-4523
- Title: Neb. Rev. Stat. 30-2446, Bond required; exceptions; when court may require; required when value of estate will not permit summary procedures. Publisher: Nebraska Legislature, Nebraska Revised Statutes Chapter 30. Publication Date: Laws 2024, LB1195, section 3; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=30-2446
- Title: Neb. Rev. Stat. 30-2338, Separate writing identifying bequest of tangible property. Publisher: Nebraska Legislature, Nebraska Revised Statutes Chapter 30. Publication Date: Laws 1980, LB 694, section 8; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=30-2338
- Title: Neb. Rev. Stat. 54-601, Dogs; personal property; owner liable for damages; exceptions. Publisher: Nebraska Legislature, Nebraska Revised Statutes Chapter 54. Publication Date: Laws 2009, LB347, section 1; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=54-601
- Title: Neb. Rev. Stat. 77-2011, Inheritance tax; distribution of property; duty of personal representative or trustee to deduct or collect tax. Publisher: Nebraska Legislature, Nebraska Revised Statutes Chapter 77. Publication Date: R.S.1943, section 77-2011; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=77-2011
- Title: Neb. Rev. Stat. 77-2007.04, Inheritance tax; property; religious, charitable, or educational purposes; exempt. Publisher: Nebraska Legislature, Nebraska Revised Statutes Chapter 77. Publication Date: Laws 1949, c. 241, section 3, p. 655; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=77-2007.04
- Title: Nebraska Revised Statutes Chapter 30 section index (Uniform Trust Code catchlines). Publisher: Nebraska Legislature. Publication Date: Not listed; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/browse-chapters.php?chapter=30
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