Nebraska § 30-4706 Disposition of property at death

Nebraska Statutes

§ 30-4706 — Disposition of property at death

Nebraska § 30-4706

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

This text of Nebraska § 30-4706 (Disposition of property at death) 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. § 30-4706 (2026).

Text

(a)One-half of the property to which the Uniform Community Property Disposition at Death Act applies belongs to the surviving community-property spouse of a decedent and is not subject to disposition by the decedent at death.

(b)One-half of the property to which the Uniform Community Property Disposition at Death Act applies belongs to the decedent and is subject to disposition by the decedent at death.

(c)For the purpose of calculating the augmented estate of the decedent and the elective-share right of the surviving community-property spouse:

(1)property under subsection (a) of this section is deemed to be property of the surviving community-property spouse; and

(2)property under subsection (b) of this section is deemed to be property of the decedent.

(d)Except for the purpose of c

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(a) One-half of the property to which the Uniform Community Property Disposition at Death Act applies belongs to the surviving community-property spouse of a decedent and is not subject to disposition by the decedent at death.
(b) One-half of the property to which the Uniform Community Property Disposition at Death Act applies belongs to the decedent and is subject to disposition by the decedent at death.
(c) For the purpose of calculating the augmented estate of the decedent and the elective-share right of the surviving community-property spouse:
(1) property under subsection (a) of this section is deemed to be property of the surviving community-property spouse; and
(2) property under subsection (b) of this section is deemed to be property of the decedent.
(d) Except for the purpose of calculating the augmented estate of the decedent and the elective-share right of the surviving community-property spouse, this section does not apply to property transferred by right of survivorship or under a revocable trust or other nonprobate transfer.
(e) This section does not limit the right of a surviving community-property spouse to the homestead allowance under section 30-2322 , exempt property allowance under section 30-2323 , and family allowance under section 30-2324 .
(f) If at death a decedent purports to transfer to a third person property that, under this section, belongs to the surviving community-property spouse and transfers other property to the surviving community-property spouse, this section does not limit the authority of the court under other law of this state to require that the community-property spouse elect between retaining the property transferred to the community-property spouse or asserting rights under the Uniform Community Property Disposition at Death Act.