Nebraska Revised Statutes

Neb. Rev. Stat. § 25-1563.01 (2026)

Stock, pension, or similar plan or contract; exempt from certain process; when

✓ current as of July 2026

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In bankruptcy and in the collection of a money judgment, the following benefits shall be exempt from attachment, garnishment, or other legal or equitable process and from all claims of creditors: To the extent reasonably necessary for the support of the debtor and any dependent of the debtor, an interest held under a stock bonus, pension, profit-sharing, or similar plan or contract payable on account of illness, disability, death, age, or length of service unless:

(1) Within two years prior to bankruptcy or to entry against the individual of a money judgment which thereafter becomes final, such plan or contract was established or was amended to increase contributions by or under the auspices of the individual or of an insider that employed the individual at the time the individual's rights under such plan or contract arose; or

(2) Such plan or contract does not qualify under section 401(a), 403(a), 403(b), 408, or 408A of the Internal Revenue Code.

For purposes of this section, unless the context otherwise requires, insider shall have the meaning provided in 11 U.S.C. 101.

Notes of Decisions

Cited in 12 cases (1 in the last 5 years), 1988–2026 · leading case: Matter of Weaver, 98 B.R. 497 (Bankr. D. Neb. 1988).

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Matter of Weaver, 98 B.R. 497 (Bankr. D. Neb. 1988). · cites it 30× “This case involves the interpretation of Nebraska’s recently enacted exemption for stock, pension or similar plans under Neb.Rev.Stat. § 25-1563.01 (Supp.1987). Critical to disposition of this case is the meaning of the statutory phrase which limits the exemption to funds…”

Matter of Nuttleman, 117 B.R. 975 (Bankr. D. Neb. 1990). · cites it 14× “On the debtors’ schedules, they claim the pension plan exempt pursuant to Neb.Rev.Stat. §§ 25-1563.01 and 44-371 (1988).”

Novak v. Novak, 508 N.W.2d 283 (Neb. Ct. App. 1993). · cites it 7× “ATTACHMENT OF IRA Linda also cross-appeals that portion of the trial court’s decision which held that Gerald’s IRA funds were exempt from attachment pursuant to Neb. Rev. Stat. § 25-1563.01 (Reissue 1989).”

Novak v. Novak, 513 N.W.2d 303 (Neb. 1994). · cites it 3× “Neb. Rev. Stat. § 25-1563.01 (Reissue 1989) provides: In bankruptcy and in the collection of a money judgment, the following benefits shall be exempt from attachment, garnishment, or other legal or equitable process and from all claims of creditors: To the extent reasonably…”

Bergan Mercy Health Sys. v. Haven, 620 N.W.2d 339 (Neb. 2000). · cites it 2× “1994), determined that under the exemption statute, § 25-1563.01, the mandatory terms thereof exempt personal injury or wrongful death settlements, whether in a lump sum or on a periodic basis, from any claims of creditors, which exemption includes liens under § 52-401.”

Nuttleman v. Myers, 128 B.R. 254 (D. Neb. 1991). · cites it 4× “On their schedules the debtors claimed that the proceeds of David Nuttleman’s pension *255 plan were exempt under Neb.Rev.Stat. § 25-1563.01 and § 44-371 (Reissue 1988).”

Butler v. Becton, Dickenson & Co. (In Re Loomer), 198 B.R. 755 (Bankr. D. Neb. 1996). · cites it 3× “: To the extent reasonably necessary for the support of the debtor and any dependent of the debtor, an interest held under a stock bonus, pension, profit-sharing, or similar plan or contract payable on account of illness, disability, death, age, or length of service unless: (1)…”

In Re Rosen, 318 B.R. 166 (Bankr. D. Neb. 2004). · cites it 8× “The exemption was claimed under Neb.Rev.Stat. § 25-1563.01. 1 By the time of trial the value had increased to approximately $638,000.”

Matter of Armstrong, 93 B.R. 197 (Bankr. D. Neb. 1988). · cites it 2× “See Neb.Rev. Stat. § 25-1563.01 (Supp.1987). This section, adopted by the same legislative session that put a cap upon the annuity exemption, provides that certain pension, profit-sharing or similar plans are exempt from creditor claims unless (1) [wjithin two years prior to…”

In Re Bashara, 293 B.R. 216 (Bankr. D. Neb. 2003). · cites it 22× “Are Individual Retirement Accounts (IRAs) exempt under Neb.Rev. Stat. § 25-1563.01? DISCUSSION These debtors filed a Chapter 7 petition on November 1, 2002.”

J.M. v. Hobbs (Neb. 2014). · cites it 4× “546 Neb. Rev. Stat. § 25-1563.01 (Reissue 2008), which permits a judgment to attach to a judgment debtor’s retirement assets except those that are reasonably necessary for the support of the debtor and any beneficiaries.”

Richard N. Berkshire (Bankr. D. Neb. 2026). · cites it 2× “” Neb. Rev. Stat. § 25-1563.01 . Mr. Bachman’s reliance on state law exemptions ignores the plain text of the federal exemption statute.”

— Neb. Rev. Stat. § 25-1563.01(1) — 1 case

In Re Rosen, 318 B.R. 166 (Bankr. D. Neb. 2004). “The exemption was claimed under Neb.Rev.Stat. § 25-1563.01. 1 By the time of trial the value had increased to approximately $638,000.”

— Neb. Rev. Stat. § 25-1563.01(2) — 2 cases

Novak v. Novak, 508 N.W.2d 283 (Neb. Ct. App. 1993). “ATTACHMENT OF IRA Linda also cross-appeals that portion of the trial court’s decision which held that Gerald’s IRA funds were exempt from attachment pursuant to Neb. Rev. Stat. § 25-1563.01 (Reissue 1989).”

In Re Bashara, 293 B.R. 216 (Bankr. D. Neb. 2003). “Are Individual Retirement Accounts (IRAs) exempt under Neb.Rev. Stat. § 25-1563.01? DISCUSSION These debtors filed a Chapter 7 petition on November 1, 2002.”

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