Neb. Rev. Stat. » Chapter 30
Nebraska Revised Statutes

Neb. Rev. Stat. § 30-2310 (2026)

Advancements; method of determining

✓ text as last checked Oct. 2026 (this copy records no edition or section history)
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If a person dies intestate as to all his estate, property which he gave in his lifetime to an heir is treated as an advancement against the latter's share of the estate only if declared in a contemporaneous writing by the decedent or acknowledged in writing by the heir to be an advancement. For this purpose the property advanced is valued as of the time the heir came into possession or enjoyment of the property or as of the time of death of the decedent, whichever first occurs. If the recipient of the property fails to survive the decedent, the property is not taken into account in computing the intestate share to be received by the recipient's issue, unless the declaration or acknowledgment provides otherwise.

Notes of Decisions
Cited in 3 cases, 1990–2019 · leading case: In re Est. of Soule, 540 N.W.2d 118 (Neb. 1995).
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In re Est. of Soule, 540 N.W.2d 118 (Neb. 1995). · cites it 9× “2d 676 (1990); Neb. Rev. Stat. §§ 30-2310 and 30-2350 (Reissue 1989).”
In re Est. of McFayden, 454 N.W.2d 676 (Neb. 1990). · cites it 3× “Between 1866 and January 1, 1977, when Neb. Rev. Stat. § 30-2310 (Reissue 1989) became operative, Nebraska’s statutory law provided: *219 Any estate, real or personal, that may have been given by the intestate in his lifetime, as an advancement to any child or other lineal…”
In re Est. of Radford, 304 Neb. 205 (Neb. 2019). · cites it 2× “On expanding the definition of ademption, as discussed above, the applicable language of § 30-2350 and the definitions of its terms in § 30-2209 specifically excludes ademption from applying to the bene­ ficiaries of a devisee trust.”
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