This bill amends various sections of the Nebraska Revised Statutes to enhance the legal framework surrounding civil procedure and decedents' estates. Key updates include the redefinition of terms and the introduction of new requirements for establishing trusts, along with penalties for contesting them. A significant addition is the provision allowing for a certification of trust to confirm ownership of a homestead. The bill also modifies the inheritance tax rate for certain individuals, aligning various provisions across the statutes to create a more cohesive legal structure.

Specific amendments include an increase in the homestead allowance for surviving spouses based on the date of the decedent's death, as well as clarifications regarding the rights of surviving spouses and children concerning exempt property. The bill establishes that trust provisions penalizing individuals for contesting the trust are unenforceable if there is probable cause. Additionally, it harmonizes the rules for interpreting wills and trusts, ensuring consistency. The bill also clarifies the definition of individuals subject to inheritance tax and modifies the definition of "Owner" for homestead exemptions, allowing trust certifications as valid documentation. Overall, these changes aim to modernize and simplify the laws governing trusts and estates in Nebraska.

Statutes affected:
Introduced: 25-2701, 30-2301, 30-2302, 30-2322, 30-2323, 30-2325, 30-3801, 30-3803, 77-2004, 77-3503