reglab/statecodes huggingface dataset:
2023 Nebraska Revised Statutes › Chapter 30 - Decedents' Estates; Protection of Persons and Property › 30-2319 - Charging spouse with gifts received; liability of others for balance of elective share.

30-2319.
Charging spouse with gifts received; liability of others for balance of elective share.
(a) In the proceeding for an elective share, property which is part of the augmented estate which passes or has passed to the surviving spouse by testate or intestate succession or other means and which has not been renounced, including that described in section 30-2314, is applied first to satisfy the elective share and to reduce the amount due from other recipients of portions of the augmented estate.
(b) Remaining property of the augmented estate is so applied that liability for the balance of the elective share of the surviving spouse is equitably apportioned among the recipients of the augmented estate in proportion to the value of their interests therein.
(c) Only original transferees from, or appointees of, the decedent and their donees, to the extent the donees have the property or its proceeds, are subject to the contribution to make up the elective share of the surviving spouse. A person liable to contribution may choose to give up the property transferred to him or to pay its value as of the time it is considered in computing the augmented estate.
Source
Laws 1974, LB 354, § 41, UPC § 2-207.
Annotations
A surviving spouse's beneficial interest in an inter vivos trust created by the decedent is property which passes or has passed to the surviving spouse within the meaning of this section such that it should be charged against the amount of the surviving spouse's elective share of the augmented estate. In re Estate of Myers, 256 Neb. 817, 594 N.W.2d 563 (1999).
This section does not make a distinction between specific and residuary beneficiaries; each beneficiary, regardless of whether it is a specific or residual beneficiary, must contribute proportionately, according to its interests, to the elective share. In re Estate of Ziegenbein, 2 Neb. App. 923, 519 N.W.2d 5 (1994).
2023 Nebraska Revised Statutes › Chapter 30 - Decedents' Estates; Protection of Persons and Property › 30-2320 - Omitted spouse.

30-2320.
Omitted spouse.
(a) If a testator fails to provide by will for his surviving spouse who married the testator after the execution of the will, the omitted spouse shall receive the same share of the estate he would have received if the decedent left no will unless waived pursuant to section 30-2316.
(b) In satisfying a share provided by this section, the devises made by the will abate as provided in section 30-24,100.
Source
Laws 1974, LB 354, § 42, UPC § 2-301.
2023 Nebraska Revised Statutes › Chapter 30 - Decedents' Estates; Protection of Persons and Property › 30-2321 - Pretermitted children.

30-2321.
Pretermitted children.
(a) If a testator fails to provide in his will for any of his children born or adopted after the execution of his will, the omitted child receives a share in the estate equal in value to that which he would have received if the testator had died intestate unless:
(1) it appears from the will that the omission was intentional;
(2) when the will was executed the testator had one or more children and devised substantially all his estate to the other parent of the omitted child; or
(3) the testator provided for the child by transfer outside the will in an amount equal to or greater than such child's share had the testator died intestate.
(b) If at the time of execution of the will the testator fails to provide in his will for a living child solely because he believes the child to be dead, the child receives a share in the estate equal in value to that which he would have received if the testator had died intestate.
(c) In satisfying a share provided by this section, the devises made by the will abate as provided in section 30-24,100.
Source
Laws 1974, LB 354, § 43, UPC § 2-302.
2023 Nebraska Revised Statutes › Chapter 30 - Decedents' Estates; Protection of Persons and Property › 30-2322 - Homestead allowance.

30-2322.
Homestead allowance.
A surviving spouse of a decedent who was domiciled in this state is entitled to a homestead allowance of seven thousand five hundred dollars for a decedent who dies before January 1, 2011, and twenty thousand dollars for a decedent who dies on or after January 1, 2011. If there is no surviving spouse, each minor child and each dependent child of the decedent is entitled to a homestead allowance amounting to the amount allowed for a surviving spouse divided by the number of minor and dependent children of the decedent. The homestead allowance is exempt from and has priority over all claims against the estate except for costs and expenses of administration. Homestead allowance is in addition to any share passing to the surviving spouse or minor or dependent child by the will of the decedent unless otherwise provided therein, by intestate succession or by way of elective share.
Source
Laws 1974, LB 354, § 44, UPC § 2-401;
Laws 1978, LB 650, § 4;
Laws 1980, LB 981, § 1;
Laws 2010, LB712, § 18.
2023 Nebraska Revised Statutes › Chapter 30 - Decedents' Estates; Protection of Persons and Property › 30-2323 - Exempt property.

30-2323.
Exempt property.
(1) In addition to the homestead allowance, the surviving spouse of a decedent who was domiciled in this state is entitled from the estate to value not exceeding five thousand dollars for a decedent who dies before January 1, 2011, and twelve thousand five hundred dollars for a decedent who dies on or after January 1, 2011, in excess of any security interests therein in household furniture, automobiles, furnishings, appliances, and personal effects. If there is no surviving spouse, children of the decedent are entitled jointly to the same value unless the decedent has provided in his or her will that one or more of such children shall be disinherited, in which case only those children not so disinherited shall be so entitled. For purposes of this section, disinherited means providing in one's will that a child shall take nothing or a nominal amount of ten dollars or less from the estate.
(2) If encumbered chattels are selected and if the value in excess of security interests, plus that of other exempt property, is less than the amount allowed under subsection (1) of this section, or if there is not that amount worth of exempt property in the estate, the spouse or children are entitled to other assets of the estate, if any, to the extent necessary to make up the amount allowed under subsection (1) of this section. Rights to exempt property and assets needed to make up a deficiency of exempt property have priority over all claims against the estate except for costs and expenses of administration, except for claims filed by the Department of Health and Human Services pursuant to section 68-919 notwithstanding the order of payment established in section 30-2487, and except that the right to any assets to make up a deficiency of exempt property shall abate as necessary to permit prior payment of homestead allowance and family allowance.
(3) These rights are in addition to any benefit or share passing to the surviving spouse by the will of the decedent unless otherwise provided therein, by intestate succession, or by way of elective share. These rights are in addition to any benefit or share passing to the surviving children by intestate succession and are in addition to any benefit or share passing by the will of the decedent to those surviving children not disinherited unless otherwise provided in the will.
Source
Laws 1974, LB 354, § 45, UPC § 2-402;
Laws 1978, LB 650, § 5;
Laws 1980, LB 981, § 2;
Laws 1999, LB 318, § 1;
Laws 2010, LB712, § 19.
Annotations
This section creates a vested and indefeasible statutory right which may not be abrogated by will that accrues to the surviving spouse or the surviving children jointly if there is no surviving spouse upon the death of the testator. In re Estate of Peterson, 254 Neb. 334, 576 N.W.2d 767 (1998).
2023 Nebraska Revised Statutes › Chapter 30 - Decedents' Estates; Protection of Persons and Property › 30-2324 - Family allowance.

30-2324.
Family allowance.
In addition to the right to homestead allowance and exempt property, if the decedent was domiciled in this state, the surviving spouse and minor children whom the decedent was obligated to support and children who were in fact being supported by him are entitled to a reasonable allowance in money out of the estate for their maintenance during the period of administration, which allowance may not continue for longer than one year if the estate is inadequate to discharge allowed claims. The allowance may be paid as a lump sum or in periodic installments. It is payable to the surviving spouse, if living, for the use of the surviving spouse and minor and dependent children; otherwise to the children, or persons having their care and custody; but in case any minor child or dependent child is not living with the surviving spouse, the allowance may be made partially to the child or his guardian or other person having his care and custody, and partially to the spouse, as their needs may appear. The family allowance is exempt from and has priority over all claims except for costs and expenses of administration and the homestead allowance.
The family allowance is not chargeable against any benefit or share passing to the surviving spouse or children by the will of the decedent unless otherwise provided therein, by intestate succession, or by way of elective share. The death of any person entitled to family allowance, other than the surviving spouse, terminates his right to allowances not yet paid.
Source
Laws 1974, LB 354, § 46, UPC § 2-403;
Laws 1978, LB 650, § 6.
Annotations
Under this section and section 30-2325, a right to allowances for homestead, exempt property, and unpaid spousal support survives the claimant's death to the extent of unpaid support. In re Estate of Stephenson, 243 Neb. 890, 503 N.W.2d 540 (1993).
The rights granted herein are specific, vested, and indefeasible and accrue to the recipient statutorily upon the decedent's death. In re Estate of Carman, 213 Neb. 98, 327 N.W.2d 611 (1982).
2023 Nebraska Revised Statutes › Chapter 30 - Decedents' Estates; Protection of Persons and Property › 30-2325 - Source, determination, and documentation.

30-2325.
Source, determination, and documentation.
If the estate is otherwise sufficient, property specifically devised is not used to satisfy rights to homestead and exempt property. Subject to this restriction, the surviving spouse, the guardians of the minor children, or children who are adults may select property of the estate as homestead allowance and exempt property. After giving such notice as the court may require in a proceeding initiated under the provisions of section 30-2405, the personal representative may make these selections if the surviving spouse, the children or the guardians of the minor children are unable or fail to do so within a reasonable time or if there are no guardians of the minor children. The personal representative may execute an instrument or deed of distribution to establish the ownership of property taken as homestead allowance or exempt property. The personal representative may determine the family allowance in a lump sum not exceeding nine thousand dollars for a decedent who dies before January 1, 2011, and twenty thousand dollars for a decedent who dies on or after January 1, 2011, or periodic installments not exceeding seven hundred fifty dollars per month for one year for a decedent who dies before January 1, 2011, and one thousand six hundred sixty-six dollars and sixty-seven cents per month for one year for a decedent who dies on or after January 1, 2011. The personal representative may disburse funds of the estate in payment of the family allowance and any part of the homestead allowance payable in cash. The personal representative or any interested person aggrieved by any selection, determination, payment, proposed payment, or failure to act under this section may petition the court for appropriate relief, which relief may provide a family allowance larger or smaller than that which the personal representative determined or could have determined.
The homestead allowance, the exempt property, and the family allowance as finally determined by the personal representative or by the court, shall vest in the surviving spouse as of the date of decedent's death, as a vested indefeasible right of property, shall survive as an asset of the surviving spouse's estate if unpaid on the date of death of such surviving spouse, and shall not terminate upon the death or remarriage of the surviving spouse.
Source
Laws 1974, LB 354, § 47, UPC § 2-404;
Laws 1980, LB 981, § 3;
Laws 2010, LB712, § 20.
Annotations
Under section 30-2324 and this section, a right to allowances for homestead, exempt property, and unpaid spousal support survives the claimant's death to the extent of unpaid support. In re Estate of Stephenson, 243 Neb. 890, 503 N.W.2d 540 (1993).
The rights granted herein are specific, vested, and indefeasible and accrue to the recipient statutorily upon the decedent's death. In re Estate of Carman, 213 Neb. 98, 327 N.W.2d 611 (1982).
2023 Nebraska Revised Statutes › Chapter 30 - Decedents' Estates; Protection of Persons and Property › 30-2326 - Who may make a will.

30-2326.
Who may make a will.
Any individual who is eighteen or more years of age or is not a minor and who is of sound mind may make a will and thereby dispose of personal and real property at and after death and prescribe, to the extent not otherwise controlled or limited by this code, the manner of administration of his estate and conduct of his affairs after death and until final settlement of his estate.
Source
Laws 1974, LB 354, § 48, UPC § 2-501.
2023 Nebraska Revised Statutes › Chapter 30 - Decedents' Estates; Protection of Persons and Property › 30-2327 - Execution.

30-2327.
Execution.
Except as provided for holographic wills, writings within section 30-2338, and wills within section 30-2331, every will is required to be in writing signed by the testator or in the testator's name by some other individual in the testator's presence and by his direction, and is required to be signed by at least two individuals each of whom witnessed either the signing or the testator's acknowledgment of the signature or of the will.
Source
Laws 1974, LB 354, § 49, UPC § 2-502.
Annotations
A document purporting to be a will, which is otherwise sufficient, will satisfy the "writing" requirement of this section, whether it is completely handwritten; partly written in ink and partly in pencil; partly typewritten and partly printed; partly printed, partly typewritten, and partly written; or on a printed form, as well as other combinations of these forms and comparable permanent techniques of writing which substantively evidence testamentary intent. In re Estate of Pluhacek, 296 Neb. 528, 894 N.W.2d 325 (2017).
In order to be valid, a will must be signed by witnesses prior to the testator's death. In re Estate of Flicker, 215 Neb. 495, 339 N.W.2d 914 (1983).
Testamentary capacity is not an element of due execution. In re Estate of Flider, 213 Neb. 153, 328 N.W.2d 197 (1982).
An attesting witness need not probe into a testator's mental capacity prior to signing a will as a witness. In re Estate of Camin, 212 Neb. 490, 323 N.W.2d 827 (1982).
There is no requirement under this section that the acknowledgment of a testator's signature on a will be duly sworn or confirmed by oath or affirmation; rather, the two witnesses must witness either the signing of the will or the testator's acknowledgment of the signature. In re Estate of Loftus, 26 Neb. App. 439, 920 N.W.2d 718 (2018).
2023 Nebraska Revised Statutes › Chapter 30 - Decedents' Estates; Protection of Persons and Property › 30-2328 - Holographic will.

30-2328.
Holographic will.
An instrument which purports to be testamentary in nature but does not comply with section 30-2327 is valid as a holographic will, whether or not witnessed, if the signature, the material provisions, and an indication of the date of signing are in the handwriting of the testator and, in the absence of such indication of date, if such instrument is the only such instrument or contains no inconsistency with any like instrument or if such date is determinable from the contents of such instrument, from extrinsic circumstances, or from any other evidence.
Source
Laws 1974, LB 354, § 50, UPC § 2-503;
Laws 1980, LB 694, § 7.
Annotations
A decedent's handwritten initials, as opposed to his or her whole name, constitute a signature within the meaning of this section. In determining the validity of a holographic instrument, only the portion of the instrument actually in the handwriting of the testator is to be considered; all other language is to be disregarded. In re Estate of Foxley, 254 Neb. 204, 575 N.W.2d 150 (1998).
When the purposes for requiring a date on a holographic will can be satisfied, a holographic will dated by only a month and year substantially complies with this section. In re Estate of Wells, 243 Neb. 152, 497 N.W.2d 683 (1993).
A document which did not contain sufficient material provisions expressing testamentary and donative intent within the document itself could not be legally recognized as a valid holographic will. Absent a latent ambiguity, extrinsic evidence could not be considered to aid in that determination. In re Estate of Tiedeman, 25 Neb. App. 722, 912 N.W.2d 816 (2018).
A holographic will must contain sufficient material provisions, meaning words which express donative and testamentary intent. Donative intent relates to words reflecting specific bequests to particular beneficiaries, and testamentary intent concerns whether the document was intended to be a will. In re Estate of Tiedeman, 25 Neb. App. 722, 912 N.W.2d 816 (2018).
In determining the intent of the testator when he or she used controverted words in a holographic will, the court should place itself in the shoes of the testator, ascertain his or her intention, and enforce it, remembering at all times that the testator was unskilled in the field of will drafting. In re Estate of Matthews, 13 Neb. App. 812, 702 N.W.2d 821 (2005).
2023 Nebraska Revised Statutes › Chapter 30 - Decedents' Estates; Protection of Persons and Property › 30-2330 - Who may witness; interested witness; intestate share.

30-2330.
Who may witness; interested witness; intestate share.
(a) Any individual generally competent to be a witness may act as a witness to a will.
(b) A will or any provision thereof is not invalid because the will is signed by an interested witness. Unless there is at least one disinterested witness to a will, an interested witness to a will is entitled to receive any property thereunder only to an amount or extent not exceeding that which is or would be the intestate share of such interested witness if the testator died intestate at the date of death.
Source
Laws 1974, LB 354, § 52, UPC § 2-505.
2023 Nebraska Revised Statutes › Chapter 30 - Decedents' Estates; Protection of Persons and Property › 30-2331 - Choice of law as to execution.

30-2331.
Choice of law as to execution.
A written will is valid if executed in compliance with section 30-2327 or 30-2328 or if its execution complies with the law at the time of execution of the place where the will is executed or of the place where at the time of execution or at the time of death the testator is domiciled, has a place of abode or is a national.
Source
Laws 1974, LB 354, § 53, UPC § 2-506.
2023 Nebraska Revised Statutes › Chapter 30 - Decedents' Estates; Protection of Persons and Property › 30-2332 - Revocation by writing or by act.

30-2332.
Revocation by writing or by act.
A will or any part thereof is revoked
(1) by a subsequent will which, as is evident either from its terms or from competent evidence of its terms, revokes the prior will or part expressly or by inconsistency; or
(2) by being burned, torn, canceled, obliterated, or destroyed, with the intent and for the purpose of revoking it by the testator or by another person in the presence of and by the direction of the testator.
Source
Laws 1974, LB 354, § 54, UPC § 2-507.
Annotations
In order to prove by parol evidence the subsequent execution of a will that revoked a prior will, that evidence must establish by clear and convincing evidence the requirements of proper execution as set out in section 30-2327. In re Estate of Thompson, 214 Neb. 899, 336 N.W.2d 590 (1983).
2023 Nebraska Revised Statutes › Chapter 30 - Decedents' Estates; Protection of Persons and Property › 30-2334 - Revival of revoked will.

30-2334.
Revival of revoked will.
(a) If a second will which, had it remained effective at death, would have revoked the first will in whole or in part, is thereafter revoked by acts under section 30-2332, the first will is revoked in whole or in part unless it is evident from the circumstances of the revocation of the second will or from testator's contemporary or subsequent declarations that he intended the first will to take effect as executed.
(b) If a second will which, had it remained effective at death, would have revoked the first will in whole or in part, is thereafter revoked by a third will, the first will is revoked in whole or in part, except to the extent it appears from the terms of the third will that the testator intended the first will to take effect.
Source
Laws 1974, LB 354, § 56, UPC § 2-509.
2023 Nebraska Revised Statutes › Chapter 30 - Decedents' Estates; Protection of Persons and Property › 30-2335 - Incorporation by reference.

30-2335.
Incorporation by reference.
Any writing in existence when a will is executed may be incorporated by reference if the language of the will manifests this intent and describes the writing sufficiently to permit its identification.
Source
Laws 1974, LB 354, § 57, UPC § 2-510.
2023 Nebraska Revised Statutes › Chapter 30 - Decedents' Estates; Protection of Persons and Property › 30-2336 - Property owned at death and acquired by estate.

30-2336.
Property owned at death and acquired by estate.
A will may provide for the passage of all property the testator owns at death and all property acquired by the estate after the testator's death.
Source
Laws 2020, LB966, § 13.
2023 Nebraska Revised Statutes › Chapter 30 - Decedents' Estates; Protection of Persons and Property › 30-2337 - Events of independent significance.

30-2337.
Events of independent significance.
A will may dispose of property by reference to acts and events which have significance apart from their effect upon the dispositions made by the will, whether they occur before or after the execution of the will or before or after the testator's death. The execution or revocation of a will of another individual is such an event.
Source
Laws 1974, LB 354, § 59, UPC § 2-512.
2023 Nebraska Revised Statutes › Chapter 30 - Decedents' Estates; Protection of Persons and Property › 30-2338 - Separate writing identifying bequest of tangible property.

30-2338.
Separate writing identifying bequest of tangible property.
Whether or not the provisions relating to holographic wills apply, a will may refer to a written statement or list to dispose of items of tangible personal property not otherwise specifically disposed of by the will, other than money, evidences of indebtedness, documents of title, and securities, and property used in trade or business. To be admissible under this section as evidence of the intended disposition, the writing must have an indication of the date of the writing or signing and, in the absence of such indication of date, be the only such writing or contain no inconsistency with any other like writing or permit determination of such date of writing or signing from the contents of such writing, from extrinsic circumstances, or from any other evidence, must either be in the handwriting of the testator or be signed by him or her, and must describe the items and the devisees with reasonable certainty. The writing may be referred to as one to be in existence at the time of the testator's death; it may be prepared before or after the execution of the will; it may be altered by the testator after its preparation; and it may be a writing which has no significance apart from its effect upon the disposition made by the will.
Source
Laws 1974, LB 354, § 60, UPC § 2-513;
Laws 1980, LB 694, § 8.
2023 Nebraska Revised Statutes › Chapter 30 - Decedents' Estates; Protection of Persons and Property › 30-2339 - Requirement that devisee survive testator by one hundred twenty hours.

30-2339.
Requirement that devisee survive testator by one hundred twenty hours.
A devisee who does not survive the testator by one hundred twenty hours is treated as if he predeceased the testator, unless the will of the testator contains some language dealing explicitly with simultaneous deaths or deaths in a common disaster, or requiring that the devisee survive the testator or survive the testator for a stated period in order to take under the will.
Source
Laws 1974, LB 354, § 61, UPC § 2-601.
2023 Nebraska Revised Statutes › Chapter 30 - Decedents' Estates; Protection of Persons and Property › 30-2340 - Choice of law as to meaning and effect of wills.

30-2340.
Choice of law as to meaning and effect of wills.
The meaning and legal effect of a disposition in a will shall be determined by the local law of a particular state selected by the testator in his instrument unless the application of that law is contrary to the provisions relating to the elective share described in part 2 of this article, the provisions relating to exempt property and allowances described in part 4 of this article, or any other public policy of this state otherwise applicable to the disposition.
Source
Laws 1974, LB 354, § 62, UPC § 2-602.
2023 Nebraska Revised Statutes › Chapter 30 - Decedents' Estates; Protection of Persons and Property › 30-2341 - Rules of construction and intention.

30-2341.
Rules of construction and intention.
The intention of a testator as expressed in his will controls the legal effect of his dispositions. The rules of construction expressed in the succeeding sections of this part apply unless a contrary intention is indicated by the will.
Source
Laws 1974, LB 354, § 63, UPC § 2-603.
Annotations
The intention of a testator as expressed in her will controls the legal effect of her dispositions. In re Estate of Akerson, 309 Neb. 470, 960 N.W.2d 719 (2021).
The cardinal rule in construing a will is to ascertain and effectuate the testator's intent if such intent is not contrary to the law. In re Estate of Barger, 303 Neb. 817, 931 N.W.2d 660 (2019).
2023 Nebraska Revised Statutes › Chapter 30 - Decedents' Estates; Protection of Persons and Property › 30-2342 - General residuary clause; construction that will passes all property; after-acquired property.

30-2342.
General residuary clause; construction that will passes all property; after-acquired property.
Except as provided in section 30-2348, a general residuary clause in a will or a will making general disposition of all of the property of the testator is construed to pass all property which the testator owns at his death including property acquired after the execution of the will.
Source
Laws 1974, LB 354, § 64, UPC § 2-604.
2023 Nebraska Revised Statutes › Chapter 30 - Decedents' Estates; Protection of Persons and Property › 30-2342.01 - Gift for benevolent purpose; validity; court; powers; notice to Attorney General.

30-2342.01.
Gift for benevolent purpose; validity; court; powers; notice to Attorney General.
(a) Except as otherwise provided in subsection (d) of this section, no gift, devise, or endowment for religious, educational, charitable, or benevolent purposes, which in other respects is valid under the laws of this state, shall be invalid or fail by reason of the indefiniteness or uncertainty of the recipient of the gift, devise, or endowment or by reason that it is or has become unlawful, impracticable, impossible to achieve, or wasteful.
(b) The court, on application of any interested person or the Attorney General may determine and order an administration or distribution of the gift, devise, or endowment in a manner as consistent as possible with the intent expressed in the document creating the gift, devise, or endowment. This section shall not be deemed to limit application of the common law doctrines of cy pres and deviation or of section 58-615.
(c) In an application for relief under this section which is not brought by the Attorney General, notice of the proceeding shall be given to the Attorney General as a representative for the charitable interests involved.
(d) Subsection (a) of this section shall not apply if the document creating the gift, devise, or endowment expressly provides for an alternate disposition of the gift, devise, or endowment in the event the gift, devise, or endowment has become unlawful, impracticable, impossible to achieve, or wasteful. A general residuary devise by will shall not be considered an express provision for an alternate disposition.
(e) Any gift, devise, or endowment to a trust with charitable purposes as described in section 30-3831 shall be governed by section 30-3839.
Source
Laws 2010, LB758, § 2.
Annotations
Pursuant to subsection (a) of this section, no gift or devise for charitable or benevolent purposes shall be invalid or fail by reason that it is impossible to achieve. In re Estate of Akerson, 309 Neb. 470, 960 N.W.2d 719 (2021).
Pursuant to subsection (b) of this section, the court may determine and order an administration or distribution of the gift or devise in a manner as consistent as possible with the intent expressed in the document. In re Estate of Akerson, 309 Neb. 470, 960 N.W.2d 719 (2021).
2023 Nebraska Revised Statutes › Chapter 30 - Decedents' Estates; Protection of Persons and Property › 30-2342.02 - Terms relating to federal estate and generation-skipping transfer taxes; how construed.

30-2342.02.
Terms relating to federal estate and generation-skipping transfer taxes; how construed.
(1) A will or trust of a decedent who dies after December 31, 2009, and before January 1, 2011, that contains a formula referring to the "unified credit", "estate tax exemption", "applicable exemption amount", "applicable credit amount", "applicable exclusion amount", "generation-skipping transfer tax exemption", "GST exemption", "marital deduction", "maximum marital deduction", or "unlimited marital deduction", or that measures a share of an estate or trust based on the amount that can pass free of federal estate tax or the amount that can pass free of federal generation-skipping transfer tax, or that is otherwise based on a similar provision of federal estate or generation-skipping transfer tax law, shall be deemed to refer to the federal estate and generation-skipping transfer tax laws as they applied with respect to estates of decedents dying on December 31, 2009.
(2) This section does not apply:
(a) If the decedent dies on a date on which there is a then-applicable federal estate or generation-skipping transfer tax; or
(b) With respect to a will or trust that is executed or amended after December 31, 2009, or that manifests an intent that a contrary rule apply if the decedent dies on a date on which there is no then-applicable federal estate or generation-skipping transfer tax.
(3) The personal representative or any affected beneficiary under the will or trust may bring a proceeding to determine whether the decedent intended that the references under subsection (1) of this section be construed with respect to the law as it existed after December 31, 2009. Such a proceeding shall be commenced within twelve months after the death of the decedent.
Source
Laws 2010, LB1047, § 1.
2023 Nebraska Revised Statutes › Chapter 30 - Decedents' Estates; Protection of Persons and Property › 30-2343 - Anti-lapse; deceased devisee; class gifts.

30-2343.
Anti-lapse; deceased devisee; class gifts.
If a devisee related to the testator in any degree of kinship is dead at the time of execution of the will, fails to survive the testator, or is treated as if he predeceased the testator, the issue of the deceased devisee who survive the testator by one hundred twenty hours take in place of the deceased devisee and if they are all of the same degree of kinship to the devisee they take equally, but if of unequal degree then those of more remote degree take by representation. One who would have been a devisee under a class gift if he had survived the testator is treated as a devisee for purposes of this section whether his death occurred before or after the execution of the will.
Source
Laws 1974, LB 354, § 65, UPC § 2-605.
Annotations
Nothing in this section or subsection (b) of section 30-2344 places any limitation upon the estate which passes to the issue of a deceased devisee by operation of this section. In re Estate of Eickmeyer, 262 Neb. 17, 628 N.W.2d 246 (2001).
2023 Nebraska Revised Statutes › Chapter 30 - Decedents' Estates; Protection of Persons and Property › 30-2344 - Failure of testamentary provision.

30-2344.
Failure of testamentary provision.
(a) Except as provided in section 30-2343, if a devise other than a residuary devise fails for any reason, it becomes a part of the residue.
(b) Except as provided in section 30-2343, if the residue is devised to two or more persons and the share of one of the residuary devisees fails for any reason, his share passes to the other residuary devisee, or to other residuary devisees in proportion to their interests in the residue.
Source
Laws 1974, LB 354, § 66, UPC § 2-606.
Annotations
The term "other residuary devisee" in subsection (b) of this section includes residuary devisees specifically named in the will and those who take in their place by operation of section 30-2343. Nothing in section 30-2343 or subsection (b) of this section places any limitation upon the estate which passes to the issue of a deceased devisee by operation of section 30-2343. In re Estate of Eickmeyer, 262 Neb. 17, 628 N.W.2d 246 (2001).
2023 Nebraska Revised Statutes › Chapter 30 - Decedents' Estates; Protection of Persons and Property › 30-2345 - Change in securities; accessions; nonademption.

30-2345.
Change in securities; accessions; nonademption.
(a) If the testator intended a specific devise of certain securities rather than the equivalent value thereof, the specific devisee is entitled only to:
(1) as much of the devised securities as is a part of the estate at the time of the testator's death;
(2) any additional or other securities of the same entity owned by the testator by reason of action entered into or initiated by the entity excluding any acquired by exercise of purchase options;
(3) securities of another entity owned by the testator as a result of a merger, consolidation, reorganization or other similar action entered into or initiated by the entity; and
(4) any additional securities of the entity owned by the testator as a result of a plan of reinvestment if it is a regulated investment company.
(b) Distributions prior to death with respect to a specifically devised security not provided for in subsection (a) are not part of the specific devise.
Source
Laws 1974, LB 354, § 67, UPC § 2-607.
2023 Nebraska Revised Statutes › Chapter 30 - Decedents' Estates; Protection of Persons and Property › 30-2346 - Nonademption of specific devises in certain cases; sale by conservator; unpaid proceeds of sale, condemnation, or insurance.

30-2346.
Nonademption of specific devises in certain cases; sale by conservator; unpaid proceeds of sale, condemnation, or insurance.
(a) If specifically devised property is sold by a conservator or guardian, or if a condemnation award or insurance proceeds are paid to a conservator or guardian as a result of condemnation, fire, or casualty, the specific devisee has the right to a general pecuniary devise equal to the net sale price, the condemnation award, or the insurance proceeds. This subsection does not apply if, subsequent to the sale, condemnation, or casualty, it is adjudicated that the disability of the testator has ceased and the testator survives the adjudication by one year. The right of the specific devisee under this subsection is reduced by any right he has under subsection (b).
(b) A specific devisee has the right to the remaining specifically devised property and:
(1) any balance of the purchase price (together with any security interest) owing from a purchaser to the testator at death by reason of sale of the property;
(2) any amount of a condemnation award for the taking of the property unpaid at death;
(3) any proceeds unpaid at death on fire or casualty insurance on the property; and
(4) property owned by testator at his death as a result of foreclosure, or obtained in lieu of foreclosure, of the security for a specifically devised obligation.
Source
Laws 1974, LB 354, § 68, UPC § 2-608.
Annotations
This section does not create an exception to the common-law rule of implied revocation when property is sold by an attorney in fact under a durable power of attorney. In re Estate of Bauer, 270 Neb. 91, 700 N.W.2d 572 (2005).
Where a testator has, during his lifetime, sold specifically devised property and, at his death, an unpaid balance remains owing to him from the sale, the beneficiary of the specific bequest is entitled to receive the unpaid balance. In re Estate of McClow, Reed v. McClow, 205 Neb. 739, 290 N.W.2d 186 (1980).
When a conservator or guardian, not the testator, sells specifically devised property during the testator's lifetime, no ademption occurs. The proceeds of the sale are not included in the testator's residuary estate, but, rather, are given to the specific devisee to honor the specific devise. In re Guardianship & Conservatorship of Mueller, 23 Neb. App. 430, 872 N.W.2d 906 (2015).
2023 Nebraska Revised Statutes › Chapter 30 - Decedents' Estates; Protection of Persons and Property › 30-2347 - Nonexoneration.

30-2347.
Nonexoneration.
A specific devise passes subject to any security interest existing at the date of death, without right of exoneration, regardless of a general directive in the will to pay debts.
Source
Laws 1974, LB 354, § 69, UPC § 2-609.
2023 Nebraska Revised Statutes › Chapter 30 - Decedents' Estates; Protection of Persons and Property › 30-2348 - Exercise of power of appointment.

30-2348.
Exercise of power of appointment.
A general residuary clause in a will, or a will making general disposition of all of the testator's property, does not exercise a power of appointment held by the testator unless specific reference is made to the power or there is some other indication of intention to include the property subject to the power.
Source
Laws 1974, LB 354, § 70, UPC § 2-610.
2023 Nebraska Revised Statutes › Chapter 30 - Decedents' Estates; Protection of Persons and Property › 30-2349 - Construction of generic terms to accord with relationships as defined for intestate succession.

30-2349.
Construction of generic terms to accord with relationships as defined for intestate succession.
Halfbloods, adopted individuals and individuals born out of wedlock are included in class gift terminology and terms of relationship in accordance with rules for determining relationships for purposes of intestate succession.
Source
Laws 1974, LB 354, § 71, UPC § 2-611.
2023 Nebraska Revised Statutes › Chapter 30 - Decedents' Estates; Protection of Persons and Property › 30-2350 - Ademption by satisfaction.

30-2350.
Ademption by satisfaction.
Property which a testator gave in his lifetime to a person is treated as a satisfaction of a devise to that person in whole or in part only if the will provides for deduction of the lifetime gift, or the testator declares in a writing contemporaneous with the gift that it is to be deducted from the devise or is in satisfaction of the devise, or the devisee acknowledges in a writing contemporaneous with the gift that it is in satisfaction. For purpose of partial satisfaction, property given during lifetime is valued as of the time the devisee came into possession or enjoyment of the property or as of the time of death of the testator, whichever occurs first.
Source
Laws 1974, LB 354, § 72, UPC § 2-612.
Annotations
Ademption by satisfaction is provided only for the devisees of a will, and if a devise is made by a will to a trust or trustee, the trust or trustee is the devisee and the beneficiaries of the trust are not devisees and ademption does not apply. In re Estate of Radford, 304 Neb. 205, 933 N.W.2d 595 (2019).
A donor may express in the gift that the gift is an advancement. In re Estate of McFayden, 235 Neb. 214, 454 N.W.2d 676 (1990).
This section does not permit the use of parol evidence to prove that a testator or testatrix intended an inter vivos gift to be an advancement toward, or ademptive of, a devise in the testator's or testatrix's will. In re Estate of McFayden, 235 Neb. 214, 454 N.W.2d 676 (1990).
This section eliminates as proof a written blanket declaration that future inter vivos gifts to a devisee are to be considered advancements. In re Estate of McFayden, 235 Neb. 214, 454 N.W.2d 676 (1990).
2023 Nebraska Revised Statutes › Chapter 30 - Decedents' Estates; Protection of Persons and Property › 30-2351 - Contracts concerning succession.

30-2351.
Contracts concerning succession.
A contract to make a will or devise, or not to revoke a will or devise, or to die intestate, if executed after January 1, 1977, can be established only by (1) provisions of a will stating material provisions of the contract; (2) an express reference in a will to a contract and extrinsic evidence proving the terms of the contract; or (3) a writing signed by the decedent evidencing the contract. The execution of a joint will or mutual wills does not create a presumption of a contract not to revoke the will or wills.
Source
Laws 1974, LB 354, § 73, UPC § 2-701.
Annotations
The only way to prove the existence of a contract to make a will or not to revoke a will or devise is by producing a will or signed writing in satisfaction of one of the three subsections of this section. Johnson v. Anderson, 278 Neb. 500, 771 N.W.2d 565 (2009).
For the purposes of this section, an oral contract is "executed" at such time as the parties become bound to each other for the performance of the terms of the agreement. In re Estate of Nicholson, 211 Neb. 805, 320 N.W.2d 739 (1982).
2023 Nebraska Revised Statutes › Chapter 30 - Decedents' Estates; Protection of Persons and Property › 30-2353 - Effect of divorce, annulment, and decree of separation.

30-2353.
Effect of divorce, annulment, and decree of separation.
(a) An individual who is divorced from the decedent or whose marriage to the decedent has been dissolved or annulled by a decree that has become final is not a surviving spouse unless, by virtue of a subsequent marriage, he or she is married to the decedent at the time of death. A decree of separation which does not terminate the status of husband and wife is not a divorce for purposes of this section.
(b) For purposes of parts 1, 2, 3, and 4 of this article and of section 30-2412, a surviving spouse does not include:
(1) an individual who obtains or consents to a final decree or judgment of divorce from the decedent or an annulment or dissolution of their marriage, which decree or judgment is not recognized as valid in this state, unless they subsequently participate in a marriage ceremony purporting to marry each to the other, or subsequently live together as man and wife;
(2) an individual who, following an invalid decree or judgment of divorce or annulment or dissolution of marriage obtained by the decedent, participates in a marriage ceremony with a third individual; or
(3) an individual who was a party to a valid proceeding concluded by an order purporting to terminate all marital property rights against the decedent.
Source
Laws 1974, LB 354, § 75, UPC § 2-802;
Laws 2017, LB517, § 2.
Annotations
Pursuant to subsection (b)(3) of this section, a person is not a surviving spouse only if the order includes language purporting to terminate all marital property rights against the decedent. In re Estate of Pfeiffer, 265 Neb. 498, 658 N.W.2d 14 (2003).
Prior to the amendment of section 42-372 to provide that the decree is final upon the death of one of the parties to the dissolution, if one of the parties to a decree of dissolution of marriage died during the 6-month period before which the decree is final under section 42-372, then the dissolution decree was nonoperative and the other party was a surviving spouse under the Nebraska Probate Code. In re Estate of Watson, 217 Neb. 305, 348 N.W.2d 856 (1984).
Nebraska Probate Code did not govern definition of "lawful spouse" for purposes of federal statute governing servicemen's group life insurance policy. Under federal statute legal status of alleged spouse must be determined at a particular point in time, while section of probate code defining "surviving spouse" does not define status at time of a spouse's death, but instead limits rights of one lawfully married to decedent to share in decedent's estate after his death. Prudential Ins. Co. of America v. Dulek, 504 F.Supp. 1015 (D. Neb. 1980).
2023 Nebraska Revised Statutes › Chapter 30 - Decedents' Estates; Protection of Persons and Property › 30-2355 - Deposit of will with court in testator's lifetime.

30-2355.
Deposit of will with court in testator's lifetime.
A will may be deposited by the testator or his agent with the court having jurisdiction of the county of his residence for safekeeping, under rules of the court. The will shall be kept confidential. During the testator's lifetime a deposited will shall be delivered only to him or to a person authorized in writing signed by him to receive the will. A conservator or guardian may be allowed to examine a deposited will of a protected testator under procedures designed to maintain the confidential character of the will to the extent possible, and to assure that it will be resealed and left on deposit after the examination. Upon being informed of the testator's death, the court shall notify any person designated to receive the will and deliver it to him on request; or the court may deliver the will to some other appropriate court.
Source
Laws 1974, LB 354, § 77, UPC § 2-901.
2023 Nebraska Revised Statutes › Chapter 30 - Decedents' Estates; Protection of Persons and Property › 30-2356 - Duty of custodian of will; liability.

30-2356.
Duty of custodian of will; liability.
After the death of a testator and on request of an interested person, any person having custody of a will of the testator is required to deliver it with reasonable promptness to a person able to secure its probate and, if none is known, to an appropriate court. Any person who willfully fails to deliver a will is liable to any person aggrieved for the damages which may be sustained by the failure. Any person who willfully refuses or fails to deliver a will after being ordered by the court in a proceeding brought for the purpose of compelling delivery is subject to penalty for contempt of court.
Source
Laws 1974, LB 354, § 78, UPC § 2-902.