Nebraska Revised Statutes

Neb. Rev. Stat. § 30-2302 (2026)

Share of the spouse

✓ current as of July 2026

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The intestate share of the surviving spouse is:

(1) if there is no surviving issue or parent of the decedent, the entire intestate estate;

(2) if there is no surviving issue but the decedent is survived by a parent or parents, the first one hundred fifty thousand dollars, plus one-half of the balance of the intestate estate;

(3) if there are surviving issue all of whom are issue of the surviving spouse also, the first one hundred fifty thousand dollars, plus one-half of the balance of the intestate estate;

(4) if there are surviving issue one or more of whom are not issue of the surviving spouse, one-half of the intestate estate.

Notes of Decisions

Cited in 6 cases, 1982–2020 · leading case: In Re Est. of Florey, 325 N.W.2d 643 (Neb. 1982).

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In Re Est. of Florey, 325 N.W.2d 643 (Neb. 1982). · cites it 3× “Under the new probate code, Neb. Rev. Stat. § 30-2302 (Reissue 1979), which became effective on January 1, 1977, the intestate share passing to the surviving spouse was defined as follows: “The intestate share of the surviving spouse is: (1) if there is no surviving issue or…”

In Re Est. of Soule, 540 N.W.2d 118 (Neb. 1995). · cites it 2× “Neb. Rev. Stat. §§ 30-2302 and 30-2306 (Reissue 1989).”

Est. of Lute Ex Rel. Lane v. United States, 19 F. Supp. 2d 1047 (D. Neb. 1998). · cites it 4× “Neb.Rev.Stat. § 30-2302. Thus, the requirements of (c)(3) have been met, and the Renunciation shall be treated as a qualified disclaimer for estate tax purposes.”

United States v. McCollum, 443 F. Supp. 2d 1154 (D. Neb. 2006). · cites it 2× “The government cites Neb.Rev.Stat. § 30-2302(3) (defining the interest of a surviving spouse where there are children but no will; the wife takes the first $50,000 of the decedent's estate and one half of the remainder).”

Harts v. Cnty. of Knox, 308 Neb. 1 (Neb. 2020). · cites it 2× “Persons entitled to prop- erty by . . . intestacy may establish title thereto by proof of the decedent’s ownership, his death, and their relationship to the decedent.”

In Re Est. of Walters, 324 N.W.2d 889 (Neb. 1982). · cites it 2× “The appellee moved for an order assigning her distributive share of the inventory pursuant to Neb. Rev. Stat. §§ 30-2302 and 30-2320 (Reissue 1979).”

— Neb. Rev. Stat. § 30-2302(3) — 1 case

United States v. McCollum, 443 F. Supp. 2d 1154 (D. Neb. 2006). “The government cites Neb.Rev.Stat. § 30-2302(3) (defining the interest of a surviving spouse where there are children but no will; the wife takes the first $50,000 of the decedent's estate and one half of the remainder).”

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