NE state guide
Nebraska estate risk overview
This guide explains how estate outcomes work in Nebraskawhen there is no plan. We cover intestacy rules, probate flow, guardianship defaults, and tax exposure in clear, educational language.
Snapshot
Key default outcomes
- Intestacy laws determine who receives assets.
- Probate court oversees the estate and public filings.
- Guardianship for minors is court-appointed if needed.
- State and federal tax rules may apply to larger estates.
What happens without a will
Nebraska intestacy gives the surviving spouse a dollar amount plus a fraction in many cases, with the remainder passing to descendants or other heirs in statutory order.
- If there is no surviving issue or parent, the spouse inherits the entire estate.
- If a parent survives but no issue, the spouse receives the first $100,000 plus one-half of the balance.
- If all surviving issue are also the spouse's, the spouse receives the first $100,000 plus one-half of the balance.
- If any surviving issue is not the spouse's, the spouse receives one-half of the intestate estate.
- Any remaining estate passes to descendants, then parents, then descendants of parents and more remote relatives.
- An heir must survive the decedent by 120 hours to inherit under intestacy.
Probate process
Nebraska allows collection of personal property by affidavit for small estates after a 30-day waiting period.
- The personal-property value limit is $100,000 net of liens and encumbrances.
- At least 30 days must pass after death before using the affidavit.
- The affidavit must identify the successor's relationship or basis for claim.
- The affidavit must state the successor's relationship or basis for claiming the property.
Estate and inheritance tax exposure
Nebraska imposes an inheritance tax with exemptions and rates based on beneficiary class, with updated thresholds for deaths on or after January 1, 2023.
- Siblings and lineal descendants have a $100,000 exemption and a 1% tax rate above that amount.
- Remote relatives have a $40,000 exemption and an 11% tax rate above that amount.
- Nonrelatives have a $25,000 exemption and a 15% tax rate above that amount.
- There is no inheritance tax imposed on any beneficiary who is less than 22 years of age.
- Inheritance tax rates depend on beneficiary class, and close relatives are often exempt or taxed at lower rates.
Guardianship for minors
Nebraska treats parents as natural guardians and allows courts to appoint guardians when parental rights are terminated or suspended, with preference for testamentary nominees and a minor’s nominee at age 14 or older.
- Parents are natural guardians; guardianship generally devolves to the surviving parent.
- The court may appoint a guardian if parental rights are terminated or suspended by circumstances or court order.
- A testamentary guardian has priority unless they fail to accept within the statutory window.
- The court must appoint a minor's nominee if the minor is 14 or older unless contrary to best interests.
- Notice of a guardianship hearing must be given to parents and to minors age 14 or older.
- Older minors may nominate a guardian, subject to court approval.
- Parents can nominate a guardian by will or written instrument, subject to court approval.
- Courts rely on best-interest findings when appointing a guardian.
- Notice and hearing requirements apply before appointment.
Risk areas
Explore estate risk dimensions in Nebraska
Intestacy risk
How assets are distributed when there is no will and state default rules control the outcome.
Probate risk
Court-supervised estate process, timing, cost exposure, and public record requirements.
Tax exposure
State estate or inheritance tax rules and how they interact with federal thresholds.
Guardianship risk
How courts appoint guardians for minors when no plan is in place.
Complexity triggers
Scenarios that increase estate risk, such as blended families or multi-state property.
Common mistakes in Nebraska
- Assuming a spouse automatically receives everything under state law.
- Leaving guardianship decisions to the court by default.
- Ignoring probate timelines, creditor notices, or court filings.
- Failing to coordinate beneficiary designations with estate intent.
- Overlooking inheritance tax exposure for non-exempt heirs.
Who is most exposed
Higher default risk in Nebraska
- Families with minor children or dependents.
- Blended families or second marriages.
- Households with property in more than one state.
- Business owners without succession instructions.
- Higher-net-worth estates near state tax thresholds.
Next: explore planning options in Nebraska
EstateRiskIQ does not provide legal advice. We highlight how default outcomes work so you can decide whether to explore professional guidance or planning tools.