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Yes. Nebraska is one of only six states that still imposes an inheritance tax. Unlike an estate tax (which Nebraska does not have), the inheritance tax is paid by the person who receives the assets — not the estate itself. The rate depends on the beneficiary’s relationship to the deceased. Immediate family members pay 1% on amounts over $100,000. More distant relatives like aunts, uncles, nieces, and nephews pay 11% on amounts over $40,000. Unrelated beneficiaries pay 15% on amounts over $25,000. Spouses are fully exempt. Strategic estate planning — including trusts, lifetime gifting, and proper asset titling — can significantly reduce or eliminate this tax burden for your heirs.

Most Nebraska estates take 6 to 12 months to settle through probate. Estates valued under $50,000 in personal property (or $50,000 in real estate after subtracting liens) may qualify for simplified procedures, including a small estate affidavit that bypasses formal probate entirely. Larger or contested estates can take 18 months or longer. Under Nebraska court rules, final disposition should occur within 18 months for standard estates and within 24 months when a federal estate tax return is involved. A properly structured estate plan — particularly one using a revocable living trust — can help your family avoid the probate process altogether.

No. Nebraska is an equitable distribution state, not a community property state. Courts divide marital property in a way that is fair and reasonable rather than automatically splitting everything in half. In practice, Nebraska courts often apply what’s known as the one-third to one-half guideline, meaning each spouse typically receives between one-third and one-half of the marital estate depending on factors like the length of the marriage, each spouse’s financial contributions, earning capacity, and the custody arrangement for any children.

Nebraska courts decide custody based on the best interests of the child under the Nebraska Parenting Act (Neb. Rev. Stat. § 43-2923). There is no automatic presumption of 50/50 parenting time. Judges evaluate factors including each parent’s relationship with the child before the case began, the child’s health and welfare, the child’s wishes (if mature enough to express reasoned preferences), and any credible evidence of abuse or neglect. Both parents are required to submit a parenting plan. If they can’t agree, the court will create one. Nebraska also requires mediation before a judge will rule on contested custody matters.

When someone dies without a will in Nebraska, their assets are distributed according to the state’s intestacy laws. If you’re married with no children, your spouse inherits everything. If you have children who are also your surviving spouse’s children, the spouse still inherits the entire estate. But if any children are from a different relationship, the surviving spouse receives the first $100,000 plus half of the remaining estate — and the rest goes to the children. Without a surviving spouse or children, assets pass to parents, siblings, and then more distant relatives. These outcomes rarely match what people actually want, which is why even a basic will matters.

It depends on the size and complexity of your estate. A will is sufficient for many Nebraska residents — it names guardians for minor children, directs asset distribution, and appoints a personal representative. However, a will still goes through probate. If you want to avoid probate, maintain privacy, plan for incapacity, or protect assets for blended families or special needs dependents, a revocable living trust may be the better tool. In Nebraska, probate is required for estates exceeding $50,000, so trusts become especially valuable once assets cross that threshold.

There is no specific age in Nebraska where a child gets to “choose” their custodial parent. The age of majority in Nebraska is 19 — the highest in the country — and custody orders remain enforceable until then. However, under Neb. Rev. Stat. § 43-2923, a judge must consider the child’s wishes if the child is mature enough to express a preference based on “sound reasoning.” Courts tend to give more weight to the preferences of teenagers, but a child’s stated preference is never the deciding factor on its own. It is always weighed alongside the other best-interest factors.