Nebraska living trusts & estate documents

Living trust law in Nebraska

A revocable living trust holds your home, accounts, and other property during your life, you stay in full control as trustee and can change or revoke it any time, then passes it to your beneficiaries without probate when you're gone. In Nebraska, trusts are governed by the Nebraska Uniform Trust Code, Neb. Rev. Stat. §30-3801 et seq..

Avoiding probate in Nebraska

Probate in Nebraska is governed by the Nebraska Probate Code, Chapter 30 and handled by the County Court. See state probate code for administration options.

Collection by affidavit, Neb. Rev. Stat. §30-24,125, up to $100,000. Assets held in a funded living trust pass to your beneficiaries without probate, whatever the size of the estate. Many Nebraska homeowners set one up for that reason. Nebraska also authorizes a transfer-on-death deed (Neb. Rev. Stat. § 76-3401 et seq.) to pass real estate outside probate. A living trust does the same for every asset, not just real estate.

In Nebraska, creditors generally have 2 months after the first publication of notice to creditors (or 3 years after death if notice to creditors was not given) to file claims against the estate (Neb. Rev. Stat. § 30-2485), one reason court probate takes time that a funded trust avoids.

Estate and inheritance tax in Nebraska

Nebraska has a county inheritance tax; no estate tax. The separate federal estate tax reaches only estates above $15 million per person (2026, adjusted yearly), so most families never owe it.

Protecting a surviving spouse in Nebraska

A surviving spouse in Nebraska who is left out of the will can instead claim an elective share of up to one-half of the augmented estate under Neb. Rev. Stat. § 30-2313, a protection the will itself cannot override.

Nebraska also sets aside a homestead allowance of $20,000 (rising to $25,000 for deaths on or after January 1, 2027) for the surviving spouse, or if there is none the decedent's minor and dependent children (Neb. Rev. Stat. § 30-2322, as amended by Laws 2026, LB838), exempt from and with priority over all claims against the estate except for costs and expenses of administration.

Signing your Nebraska documents

1. Sign the living trust. Executed and acknowledged before a notary.
2. Sign the will. Two witnesses; notarized self-proving affidavit included (standalone and pour-over wills).
3. Sign the power of attorney. Sign your Durable Power of Attorney before a Notary Public.
4. Sign the health care documents. Sign your Power of Attorney for Health Care (and your Declaration (Living Will) under the Rights of the Terminally Ill Act, when your plan includes one) either in the presence of two adult witnesses, who then sign the Declaration of Witnesses, or before a Notary Public, who completes the certificate printed after it. You do not need both. The form lists who may not serve as a witness, so follow it exactly.
5. Follow your package instructions. Your package includes page-by-page signing instructions written for Nebraska. Follow those as the authoritative guide.

Serving all of Nebraska

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