Neb. Rev. Stat. » Chapter 27
Nebraska Revised Statutes

Neb. Rev. Stat. § 27-408 (2026)

Rule 408. Compromise and offers to compromise

✓ current as of July 2026
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Evidence of (1) furnishing or offering or promising to furnish, or (2) accepting or offering or promising to accept, a valuable consideration in compromising or attempting to compromise a claim which was disputed as to either validity or amount, is not admissible to prove liability for or invalidity of the claim or its amount. Evidence of conduct or statements made in compromise negotiations is likewise not admissible. This rule does not require the exclusion of any evidence otherwise discoverable merely because it is presented in the course of compromise negotiations. This rule also does not require exclusion when the evidence is offered for another purpose, such as proving bias or prejudice of a witness, negativing a contention of undue delay, or proving an effort to obstruct a criminal investigation or prosecution.

Notes of Decisions
Cited in 21 cases (5 in the last 5 years), 1978–2025 · leading case: McGill Restoration v. Lion Place Condo. Assn., 309 Neb. 202 (Neb. 2021).
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McGill Restoration v. Lion Place Condo. Assn., 309 Neb. 202 (Neb. 2021). · cites it 17× “To use conduct or statements in compromise negotia- tions for impeachment would tend to swallow the exclusionary rule and impair the public policy of promoting settlements; therefore, admis- sibility as an inconsistent statement does not fall under the “another purpose”…”
London v. Stewart, 376 N.W.2d 553 (Neb. 1985). · cites it 16× “Siecke's husband in the lawsuit was properly admitted under the provisions of Neb.Rev.Stat. § 27-408 (Reissue 1979), which provides in pertinent part as follows: "Evidence of .”
Sanitary & Improvement Dist. No. 384 v. Bruhns Packing Co., 609 N.W.2d 679 (Neb. 2000). · cites it 5× “SID #384 objected to the admission of the notice of acquisition as irrelevant, unduly prejudicial, and inadmissible under Neb. Rev. Stat. § 27-408 (Reissue 1995) as a settlement offer.”
Delicious Foods Co. v. Millard Warehouse, Inc., 507 N.W.2d 631 (Neb. 1993). · cites it 4× “The matter is controlled by Neb. Rev. Stat. § 27-408 (Reissue 1989), which provides, in relevant part: Evidence of (1) furnishing or offering or promising to furnish, or (2) accepting or offering or promising to accept, a valuable consideration in compromising or attempting to…”
Pribil v. Koinzan, 647 N.W.2d 110 (Neb. Ct. App. 2002). · cites it 2× “408, Neb. Rev. Stat. § 27-408 (Reissue 1995), and that the complained about jury instruction has been specifically approved by the Nebraska Supreme Court.”
State v. Brown, 317 Neb. 273 (Neb. 2024). · cites it 2× “[14-16] A mistrial is properly granted in a criminal case where an event occurs during the course of a trial that is of such a nature that its damaging effect cannot be removed by proper admonition or instruction to the jury and thus prevents a fair trial.”
Baker v. Blue Ridge Ins., 337 N.W.2d 411 (Neb. 1983). · cites it 2× “Such assignments of error are based upon Neb. Rev. Stat. § 27-408 (Reissue 1979): “Rule 408.”
Metro. Utils. Dist. v. Pelton, 459 N.W.2d 193 (Neb. 1990). · cites it 2× “After trial, the district court found that Pelton was liable for the utility debt, stating as its reason that Pelton had acknowledged indebtedness in the above memorandums.”
Wilke v. Holdrege Coop. Equity Exch., 265 N.W.2d 672 (Neb. 1978). · cites it 2× “The letter was admitted into evidence at the hearing on the motion for summary judgment over the objection of the plaintiff, who contended that it was inadmissible as a letter of compromise under section 27-408, R. R. S. 1943. The letter, even assuming, without deciding, that it…”
Sortino v. Miller, 335 N.W.2d 284 (Neb. 1983). · cites it 2× “As such, the court sustained defendants’ objection to such statements under Neb. Rev. Stat. § 27-408 (Reissue 1979), which states in relevant part: “Evidence of conduct or statements made in compromise negotiations is likewise not admissible.”
State v. Kruger, 320 Neb. 361 (Neb. 2025). · cites it 2× “Neb. Rev. Stat. § 27-408 (Reissue 2016). - 394 - Nebraska Supreme Court Advance Sheets 320 Nebraska Reports STATE V.”
Pogge v. Am. Fam. Mut. Ins., 723 N.W.2d 334 (Neb. 2006). · cites it 2× “” Based upon this reasoning, the district court sustained American Family’s motion for summary judgment and dismissed the Pogges’ declaratory judgment action.”
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