(a) If the applicable assets of
the estate are insufficient to pay all claims in full, the personal representative
shall make payment in the following order:
(1) Costs and expenses of administration;
(2) Reasonable funeral expenses;
(3) Debts and taxes with preference under federal law;
(4) Reasonable and necessary medical and hospital expenses
of the last illness of the decedent, including compensation of persons attending
the decedent and claims filed by the Department of Health and Human Services
pursuant to section 68-919;
(5) Debts and taxes with preference under other laws of this
state;
(6) All other claims.
(b) No preference shall be given in the payment of any claim
over any other claim of the same class, and a claim due and payable shall
not be entitled to a preference over claims not due.
(c) For purposes
of this section and section 30-2485, costs and expenses of administration
includes expenses incurred in taking possession or control of estate assets
and the management, protection, and preservation of the estate assets, expenses
related to the sale of estate assets, and expenses in the day-to-day operation
and continuation of business interests for the benefit of the estate.
Notes of Decisions
Cited in
11
cases (
3 in the last 5 years), 1989–2025 · leading case:
In re Est. of Hutton, 306 Neb. 579 (Neb. 2020).
In re Est. of Hutton, 306 Neb. 579 (Neb. 2020).
· cites it 4× “” Section 30-2487 states that “[c]osts and expenses of administration” are paid from “assets of the estate.”
In re Est. of Lakin, 310 Neb. 271 (Neb. 2021).
· cites it 2× “” Under § 30-2487(a), when the assets of the estate are insufficient to pay all claims in full, costs and expenses of administration of an estate have the first priority for payment.”
Shriners Hosp. for Child. v. Domeier, 615 N.W.2d 98 (Neb. 2000).
· cites it 2× “See Neb. Rev. Stat. §§ 30-2487 (Cum. Supp. 1998) and 30-3106 (Reissue 1995) (generally requiring payment of creditors out of estate proceeds).”
McCook Nat'l Bank v. Bennett, 537 N.W.2d 353 (Neb. 1995).
· cites it 2× “(1) determining that the Nebraska Probate Code was not applicable and controlling in this matter, (2) ordering the proceeds held by the clerk of the district court to be paid directly to the Bank rather than finding the proceeds assets of the estate to be administered pursuant…”
In Re Est. of Snover, 443 N.W.2d 894 (Neb. 1989).
“Section 30-2476(18) specifically provides that the personal representative may pay “compensation of the personal representative, and other expenses incident to the administration of the estate.”
Harring v. Gress, 890 N.W.2d 502 (Neb. 2017).
· cites it 2× “(b) All claims, other than for costs and expenses of administration as defined in section 30-2487, against a decedent’s estate which arise at or after the death of the decedent, including claims of the state and any subdivi- sion thereof, whether due or to become due, absolute…”
In re Est. of Ryan, 302 Neb. 821 (Neb. 2019).
· cites it 2× “Thus, the contingencies’ 7 See Neb. Rev. Stat. § 30-2487 (Reissue 2016) (classifying claims).”
In re Est. of Weeder, 318 Neb. 393 (Neb. 2025).
“In order for the law-of-the-case doctrine to apply, the prior decision needed to be made in the instant action.”
In re Est. of Ryan, 302 Neb. 821 (Neb. 2019).
· cites it 2× “Thus, the contingencies’ 7 See Neb. Rev. Stat. § 30-2487 (Reissue 2016) (classifying claims).”
In re Est. of Clason (Neb. Ct. App. 2025).
· cites it 2× “Neb. Rev. Stat. § 30-2487 (c) (Reissue 2016) indicates that proper costs and expenses of administration of an estate include “expenses incurred in taking possession or control of estate -5- assets and the management, protection, and preservation of the estate assets, expenses…”
— Neb. Rev. Stat. § 30-2487(a) — 3 cases
In re Est. of Lakin, 310 Neb. 271 (Neb. 2021).
“” Under § 30-2487(a), when the assets of the estate are insufficient to pay all claims in full, costs and expenses of administration of an estate have the first priority for payment.”
In Re Est. of Snover, 443 N.W.2d 894 (Neb. 1989).
“Section 30-2476(18) specifically provides that the personal representative may pay “compensation of the personal representative, and other expenses incident to the administration of the estate.”
In re Est. of Hutton, 306 Neb. 579 (Neb. 2020).
“” Section 30-2487 states that “[c]osts and expenses of administration” are paid from “assets of the estate.”
— Neb. Rev. Stat. § 30-2487(a)(1) — 1 case
In re Est. of Hutton, 306 Neb. 579 (Neb. 2020).
“” Section 30-2487 states that “[c]osts and expenses of administration” are paid from “assets of the estate.”
— Neb. Rev. Stat. § 30-2487(c) — 1 case
In re Est. of Lakin, 310 Neb. 271 (Neb. 2021).
“” Under § 30-2487(a), when the assets of the estate are insufficient to pay all claims in full, costs and expenses of administration of an estate have the first priority for payment.”
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