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

Neb. Rev. Stat. § 30-3875 (2026)

(UTC 810) Record keeping and identification of trust property

✓ current as of July 2026
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(UTC 810) (a) A trustee shall keep adequate records of the administration of the trust.

(b) A trustee shall keep trust property separate from the trustee's own property.

(c) Except as otherwise provided in subsection (d) of this section, a trustee shall cause the trust property to be designated so that the interest of the trust, to the extent feasible, appears in records maintained by a party other than a trustee or beneficiary.

(d) If the trustee maintains records clearly indicating the respective interests, a trustee may invest as a whole the property of two or more separate trusts.

Notes of Decisions
Cited in 7 cases (2 in the last 5 years), 2009–2024 · leading case: In re Henry B. Wilson, Jr., Revocable Trust, 300 Neb. 455 (Neb. 2018).
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In re Henry B. Wilson, Jr., Revocable Trust, 300 Neb. 455 (Neb. 2018). · cites it 2× “COUNTY COURT In the trust case, the county court concluded that Roseann and Roger had breached their fiduciary duties as cotrustees of Henry's Trust, under Neb. Rev. Stat. § 30-3875 (Reissue 2016), by failing to keep accurate records, commingling assets, and not keeping the…”
In Re Est. of Hedke, 775 N.W.2d 13 (Neb. 2009). · cites it 2× “[56] See Neb.Rev.Stat. §§ 30-3875 and 30-3877 (Reissue 2008).”
In re William R. Zutavern Revocable Trust, 309 Neb. 542 (Neb. 2021). “ation of § 30-3867(f ); breaching her duty of impartiality among beneficiaries, in violation of § 30-3868; failing to administer the Family Trust as a prudent person by engaging in self-dealing and failing to exercise rea- sonable care, skill, and caution, in violation of §…”
In re Henry B. Wilson, Jr., Revocable Trust (Neb. Ct. App. 2017). · cites it 3× “In the trust case, the county court concluded Roseann and Roger breached their fiduciary duties as cotrustees of Henry’s Trust under Neb. Rev. Stat. § 30-3875 (Reissue 2016) by: failing to keep accurate records, commingling assets, and not keeping the cotrustees’ property…”
In re Henry B. Wilson, Jr., Revocable Trust, 300 Neb. 455 (Neb. 2018). · cites it 2× “County Court In the trust case, the county court concluded that Roseann and Roger had breached their fiduciary duties as cotrustees of Henry’s Trust, under Neb. Rev. Stat. § 30-3875 (Reissue 2016), by failing to keep accurate records, commingling assets, and not keeping the…”
Misle v. Shrier (Neb. Ct. App. 2024). · cites it 2× “Neb. Rev. Stat. § 30-3875 (Reissue 2016) provides, in relevant part, that “[a] trustee shall keep adequate records of the administration of the trust.”
In re Est. of Robb (Neb. Ct. App. 2013). · cites it 2× “Transactions involving the investment or management of trust property entered into by the trustee for the trustee’s own personal account or which is otherwise affected by a conflict between the trustee’s fiduciary and personal interests are voidable unless they are authorized,…”
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