Nebraska Revised Statutes

Neb. Rev. Stat. § 30-2310 (2026)

Advancements; method of determining

✓ current as of July 2026

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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× “13 We initially note the instant case does not involve a question of advancement because advancements occur when a decedent dies intestate, but Sheila died testate.”

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