Nebraska § 30-2487 Payment of
claims; order

Nebraska Statutes

§ 30-2487 — Payment of claims; order

Nebraska § 30-2487

Ch. 30Decedents' Estates; Protection of Persons and Property

This text of Nebraska § 30-2487 (Payment of claims; order) is published on Counsel Stack Legal Research, covering Nebraska primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Neb. Rev. Stat. § 30-2487 (2026).

Text

(a)If the applicable assets of the estate are insufficient to pay all claims in full, the personal representative shall make payment in the following order:

(1)Costs and expenses of administration;

(2)Reasonable funeral expenses;

(3)Debts and taxes with preference under federal law;

(4)Reasonable and necessary medical and hospital expenses of the last illness of the decedent, including compensation of persons attending the decedent and claims filed by the Department of Health and Human Services pursuant to section 68-919 ;

(5)Debts and taxes with preference under other laws of this state;

(6)All other claims.

(b)No preference shall be given in the payment of any claim over any other claim of the same class, and a claim due and payable shall not be entitled to a preference over cla

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(a) If the applicable assets of
the estate are insufficient to pay all claims in full, the personal representative
shall make payment in the following order:
(1) Costs and expenses of administration;
(2) Reasonable funeral expenses;
(3) Debts and taxes with preference under federal law;
(4) Reasonable and necessary medical and hospital expenses
of the last illness of the decedent, including compensation of persons attending
the decedent and claims filed by the Department of Health and Human Services
pursuant to section 68-919 ;
(5) Debts and taxes with preference under other laws of this
state;
(6) All other claims.
(b) No preference shall be given in the payment of any claim
over any other claim of the same class, and a claim due and payable shall
not be entitled to a preference over claims not due.
(c) For purposes
of this section and section 30-2485 , costs and expenses of administration
includes expenses incurred in taking possession or control of estate assets
and the management, protection, and preservation of the estate assets, expenses
related to the sale of estate assets, and expenses in the day-to-day operation
and continuation of business interests for the benefit of the estate.

Legislative History

Source: Laws 1974, LB 354, § 165, UPC § 3-805; Laws 1975, LB 481, § 17; Laws 1994, LB 1224, § 40; Laws 1996, LB 1044, § 90; Laws 2006, LB 1248, § 53; Laws 2007, LB296, § 49; Laws 2009, LB35, § 21.