§ 30-4706 — Disposition of property at death

(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.

Legislative History

Source: Laws 2024, LB83, § 6.