Neb. Rev. Stat. » Chapter 67
Nebraska Revised Statutes

Neb. Rev. Stat. § 67-409 (2026)

Partnership as entity; limited liability partnership; treatment

✓ text as last checked Oct. 2026 (this copy records no edition or section history)
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(1) A partnership is an entity distinct from its partners.

(2) A limited liability partnership is a syndicate for purposes of Article XII, section 8, of the Constitution of Nebraska, except that a registered limited liability partnership in which the partners are members of a family, or a trust created for the benefit of a member of that family, related to one another within the fourth degree of kindred according to the rules of civil law, or their spouses, at least one of whom is a person residing on or actively engaged in the day-to-day labor and management of the farm or ranch and none of whom are nonresident aliens, is not a syndicate for purposes of Article XII, section 8, of the Constitution of Nebraska. A limited liability partnership continues to be the same entity that existed before the filing of a statement of qualification under section 67-454.

Notes of Decisions
Cited in 2 cases (1 in the last 5 years), 2008–2025 · leading case: Shoemaker v. Shoemaker, 745 N.W.2d 299 (Neb. 2008).
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Shoemaker v. Shoemaker, 745 N.W.2d 299 (Neb. 2008). “[19] See § 67-409(1). [20] Thomas R. Hurst, Will the Revised Uniform Partnership Act (1994) Ever Be Uniformly Adopted?, 48 Fla.”
BP P'ship v. Berkshire, No. 25-08007 (Bankr. D. Neb. Oct. 8, 2025). · cites it 2× “See Neb. Rev. Stat. § 67-409 ; Brook Valley Ltd.”
Neb. Rev. Stat. § 67-409(1): 1 case
Shoemaker v. Shoemaker, 745 N.W.2d 299 (Neb. 2008). “[19] See § 67-409(1). [20] Thomas R. Hurst, Will the Revised Uniform Partnership Act (1994) Ever Be Uniformly Adopted?, 48 Fla.”
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