Next of kin under Nebraska intestate inheritance law include:
- Surviving spouse
- Children
- Parents
- Siblings
- Grandparents
- Aunts and uncles
The next of kin heirs at law inherit when a decedent died without a valid will under Nebraska law, otherwise known as intestate.
What Next Of Kin Inherit Under Nebraska Law?
The next of kin heirs at law that inherit in Nebraska will depend on the other survivors of the decedent.
Survivors of Decedent | Share of Intestate Estate |
Surviving spouse only | – Spouse inherits entire estate |
Children or other descendants (grandchildren, great-grandchildren) | – Children and descendants of deceased children inherit entire estate |
Spouse and descendants from the marriage | – Spouse inherits the first $100,000, and ½ of the balance – Descendants inherit remaining balance |
Spouse and at least one descendant from decedent and someone other than surviving spouse | – Spouse inherits ½ of estate – Descendants inherit remaining balance |
Spouse and parents, no children | – Spouse inherits the first $100,000, and ½ of the balance – Parents inherit remaining balance |
Parents, no spouse or children | – Parents inherit entire estate |
Siblings, no parents, spouse, or children | – Siblings inherit entire estate |
Grandparents, no siblings, parents, spouse, children | – Grandparents inherit entire estate (1/2 to paternal side, and ½ to maternal side) |
Aunts and uncles, no grandparents, siblings, parents, spouse, children | – Aunts and uncles equally share estate |
Nebraska’s intestate succession laws are found in Nebraska Statutes §§ 30-2302 and 30-2303.
What Do Next Of Kin Inherit Under Nebraska Intestate Succession Law?
If someone is a next of kin heir at law under Nebraska’s laws of intestate succession, they only inherit assets from the decedent’s probate estate. If a decedent died with only non-probate assets, then there will be no probate assets for the next of kin to inherit under Nebraska law.
Some examples of non-probate assets include bank accounts with pay-on-death beneficiaries and assets held in a revocable trust. An example of probate assets are a bank account held by the decedent that has no designated beneficiaries, and items of personal property. See Probate and Non-Probate Assets Chart.
Nebraska Has a Survivorship Period of 120 Hours For Intestate Inheritance
In order for a next of kin heir at law to inherit under Nebraska’s intestate succession statutes, the heir must survive the decedent by 120 hours. Nebraska Statute § 30-2304 states:
Any person who fails to survive the decedent by one hundred twenty hours is deemed to have predeceased the decedent for purposes of homestead allowance, exempt property and intestate succession, and the decedent’s heirs are determined accordingly. If the time of death of the decedent or of the person who would otherwise be an heir, or the times of death of both, cannot be determined, and it cannot be established that the person who would otherwise be an heir has survived the decedent by one hundred twenty hours, it is deemed that the person failed to survive for the required period. This section is not to be applied where its application would result in a taking of intestate estate by the state under section 30-2305.
Does The State Of Nebraska Inherit A Decedent’s Property?
While it is possible for the State of Nebraska to inherit an intestate decedent’s property, it is exceedingly rare. There would have to be no next of kin heirs at law in order for the intestate estate to pass or escheat to the state. See Nebraska Statute § 30-2305.
It is not always simple to determine who is the next of kin heir at law in a Nebraska intestate estate — a Nebraska probate lawyer can help.
