Nebraska Revised Statutes

Neb. Rev. Stat. § 30-2473 (2026)

Improper exercise of power; breach of fiduciary duty

✓ current as of July 2026

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If the exercise of power concerning the estate is improper, the personal representative is liable to interested persons for damage or loss resulting from breach of his fiduciary duty to the same extent as a trustee of an express trust. The rights of purchasers and others dealing with a personal representative shall be determined as provided in sections 30-2474 and 30-2475.

Notes of Decisions

Cited in 9 cases (5 in the last 5 years), 2014–2025 · leading case: Gallagher v. Graham (In Re Est. of Graham), 301 Neb. 594 (Neb. 2018).

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Gallagher v. Graham (In Re Est. of Graham), 301 Neb. 594 (Neb. 2018). · cites it 4× “11 The relevant portion of the Nebraska Probate Code, Neb. Rev. Stat. § 30-2473 (Reissue 2016), **604 provides that "the personal representative is liable to interested persons for damage or loss resulting from breach of his fiduciary duty.”

In re Est. of Graham, 301 Neb. 594 (Neb. 2018). · cites it 5× “Conversion, Damage, or Loss of Estate P roperty [9] Gallagher and Clarke argue that the court erred in fail- ing to find that Graham converted, damaged, or lost property bequeathed to them, and in failing to order Graham to pay damages to the estate accordingly.”

In re Est. of Lakin, 310 Neb. 271 (Neb. 2021). · cites it 2× “Under Nebraska law, the party moving for summary judgment has the burden of proving that party’s entitlement to judgment as a matter of law.”

In re Est. of Hutton, 306 Neb. 579 (Neb. 2020). “” Under § 30-2473, a personal representa- tive is liable to interested persons for damage or loss resulting from breach of his or her fiduciary duty.”

In re Est. of Filsinger, 29 Neb. Ct. App. 809 (Neb. Ct. App. 2021). · cites it 3× “§ 30-2464 (Reissue 2016); (3) failing to find that the Personal Representative violated Neb. Rev. Stat. § 30-2473 (Reissue 2016); and (4) failing to find that the Personal Representative committed inadequate disclosure, fraud, or misrepresentation in his administration of…”

In re Est. of Chess, 995 N.W.2d 675 (Neb. Ct. App. 2023). · cites it 2× “[11] If a personal representative’s exercise of power con- cerning the estate is improper, he or she is liable to interested persons for “damage or loss resulting from breach of his [or her] fiduciary duty to the same extent as a trustee of an express trust.”

Wiggins v. Omaha Hous. Auth. Found. Inc. (D. Neb. 2025). · cites it 4× “As a basis for her claims, Wiggins also cites to Neb. Rev. Stat. § 30-2473 , which provides that the personal representative of an estate who improperly exercises his or her power “is liable to interested persons for damage or loss resulting from breach of his [or her] fiduciary…”

Lee v. Omaha Hous. Auth. Found. Inc. (D. Neb. 2025). · cites it 4× “As a basis for his claims, Lee also cites to Neb. Rev. Stat. § 30-2473 , which provides that the personal representative of an estate who improperly exercises his or her power “is liable to interested persons for damage or loss resulting from breach of his [or her] fiduciary…”

In re Est. of Murphy (Neb. Ct. App. 2014). “” § 30-2473. Although Nebraska has not specifically addressed the burden of proof required to surcharge a personal representative for breach of his fiduciary duties, other courts have placed the burden on the party seeking a surcharge to show that the representative failed to…”

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