What the rule says
Nebraska's intestacy framework follows the Uniform Probate Code. Under Neb. Rev. Stat. § 30-2302:
- Spouse and all descendants are mutual: The spouse takes the entire estate. - Spouse and at least one descendant from prior relationship of decedent: The spouse takes the first $100,000 plus one-half of the balance. - Spouse and at least one descendant from prior relationship of spouse (not decedent's child): The spouse takes the first $100,000 plus one-half of the balance. - Spouse but no descendants: The spouse takes the entire estate. - Descendants but no spouse: Descendants take the entire estate by representation.
What this means in practice
- Nebraska resident dies without a will, leaving a surviving spouse and three mutual children. Estate $400,000. Spouse takes the entire $400,000. - Nebraska resident dies without a will, leaving a surviving spouse and one child from prior relationship. Estate $400,000. Spouse takes $100,000 + 50% of $300,000 = $250,000. Child takes $150,000.
Nebraska's framework is among the more spouse-favorable for mutual-descendants families.
What you can do about it
- Nebraska will requirements (Neb. Rev. Stat. § 30-2327). A will must be in writing, signed by the testator, and signed by two competent witnesses. - Nebraska does not generally recognize holographic wills. - Self-proving affidavits are recognized. - Beneficiary designations override intestacy. - Spousal election. Under Neb. Rev. Stat. § 30-2313, surviving spouse can elect against the will and take an augmented estate share.
Who this affects most
Nebraska's intestacy formula is most consequential for married Nebraska residents in mutual-descendants families (favorable) and blended families with the $100,000 floor.