EstateRiskIQ

Risk Intelligence

NE risk areas

Nebraska estate risk areas

These pages explain how default state rules in Nebraska shape inheritance, probate, guardianship, taxes, and complexity. Start with the risk area that matches your biggest concern.

How to use this guide

  • Read the risk summaries to understand default outcomes.
  • Open a risk guide for state-specific details and sources.
  • Use this as education, not legal advice.

Intestacy risk

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.

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Probate risk

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.

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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.

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Guardianship risk

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.

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Complexity triggers

Nebraska grants a spousal elective share tied to the augmented estate and provides a homestead allowance that has priority over most claims.

  • A surviving spouse may elect to take up to one-half of the augmented estate.
  • The homestead allowance is exempt from and has priority over most claims against the estate.

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