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

Neb. Rev. Stat. § 30-3875 (2026)

(UTC 810) Record keeping and identification of trust property

✓ text as last checked Oct. 2026 (this copy records no edition or section history)
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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, 915 N.W.2d 50 (Neb. 2018).
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In re Henry B. Wilson, Jr., Revocable Trust, 915 N.W.2d 50 (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, 961 N.W.2d 807 (Neb. 2021). “ZUTAVERN REVOCABLE TRUST For their second claim for relief, Shawn and Russell asserted that Meredith should be removed as trustee and that a successor trustee and special fiduciary should be appointed under § 30-3862 to take possession of the Family Trust until the case is…”
In re Henry B. Wilson, Jr., Revocable Trust, No. A-15-1014, A-15-1015, 2017 WL 5608085 (Neb. Ct. App. Nov. 21, 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, No. A-24-010 (Neb. Ct. App. Nov. 12, 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, No. A-12-1002 (Neb. Ct. App. Oct. 22, 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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