Nebraska
Nebraska Will and Trust Laws: Witnesses, Holographic Wills (2026)
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A Nebraska will is valid when it is in writing, signed by the testator (or by someone else in the testator's name, in the testator's presence and by the testator's direction), and signed by at least two individuals who each witnessed either the signing or the testator's acknowledgment of the signature or of the will (Neb. Rev. Stat. 30-2327). Any individual who is 18 or older, or is not a minor, and who is of sound mind may make one (30-2326); no notary is needed for validity, and a handwritten will can be valid without witnesses under 30-2328. Living trusts are governed by the Nebraska Uniform Trust Code, sections 30-3801 to 30-38,115.
Each of Nebraska's will-execution sections carries a source note citing its Uniform Probate Code counterpart, and this page sits among the wills and trusts laws by state. Three Nebraska details stand out: the holographic-will section asks for an indication of the date, the revocable-trust default depends on when the trust instrument was signed, and a 2026 law added a no-contest rule for trusts.
Information last verified on 2026-10-20. This article has not been reviewed by a licensed lawyer.
Jurisdiction scope: This article covers Nebraska statutes on making, signing, changing and revoking wills (Neb. Rev. Stat. 30-2326 to 30-2356 and related Probate Code sections) and on revocable living trusts under the Nebraska Uniform Trust Code. It does not cover what happens when someone dies without a will or how probate works (see Nebraska probate), small-estate collection (see the Nebraska small estate affidavit page), powers of attorney (see Nebraska power of attorney laws), or taxes. A living will is a health-care directive, not a will; see the Nebraska advance directive tool.
What makes a will valid in Nebraska?
Two sections set the basic rules. Section 30-2326 covers who may make a will:
"Any individual who is eighteen or more years of age or is not a minor and who is of sound mind may make a will and thereby dispose of personal and real property at and after death" (Neb. Rev. Stat. 30-2326)
Section 30-2327 sets the signing formalities:
"Except as provided for holographic wills, writings within section 30-2338, and wills within section 30-2331, every will is required to be in writing signed by the testator or in the testator's name by some other individual in the testator's presence and by his direction, and is required to be signed by at least two individuals each of whom witnessed either the signing or the testator's acknowledgment of the signature or of the will." (Neb. Rev. Stat. 30-2327)
Three features of that text are worth noting:
- What the witnesses must see. Each witness must have witnessed either the signing itself or the testator's acknowledgment of the signature or of the will. A witness who did not see the testator sign can still qualify if the testator acknowledges the signature or the will to that witness.
- No publication or notary. The section does not require the testator to declare the document to be a will, and it does not require a notary.
- Signature by another. Someone else may sign the testator's name, but only in the testator's presence and by the testator's direction.
Who may witness, and interested witnesses
Under section 30-2330(a), "Any individual generally competent to be a witness may act as a witness to a will." A gift to a witness does not void the will, but it can be cut back:
"A will or any provision thereof is not invalid because the will is signed by an interested witness. Unless there is at least one disinterested witness to a will, an interested witness to a will is entitled to receive any property thereunder only to an amount or extent not exceeding that which is or would be the intestate share of such interested witness if the testator died intestate at the date of death." (Neb. Rev. Stat. 30-2330(b))
So when every witness takes something under the will, each interested witness is limited to what he or she would have inherited without a will. The intestate shares themselves are covered on the Nebraska probate page.
Wills signed in another state
Nebraska accepts wills made under other states' rules. Under section 30-2331, "A written will is valid if executed in compliance with section 30-2327 or 30-2328 or if its execution complies with the law at the time of execution of the place where the will is executed or of the place where at the time of execution or at the time of death the testator is domiciled, has a place of abode or is a national." The rule applies to a written will.
International wills
Since 2020 Nebraska also recognizes an international will under the Uniform Wills Recognition Act (1977), sections 30-201 to 30-209 (Laws 2020, LB966). A will "is valid as regards form, irrespective particularly of the place where it is made, of the location of the assets, and of the nationality, domicile, or residence of the testator, if it is made in the form of an international will complying with the requirements" of that act (30-202(a)).
Section 30-203 requires, among other things, that the testator "declare in the presence of two witnesses and of a person authorized to act in connection with international wills that the document is the testator's will and that the testator knows the contents thereof," that the testator sign the will, or acknowledge a signature already made, in their presence, and that the witnesses and the authorized person "there and then attest the will by signing in the presence of the testator." A lawyer admitted to practice in Nebraska and in good standing as an active practitioner here is an authorized person (30-209).
Does a Nebraska will need to be notarized? The self-proved will
No. Section 30-2327 requires two witnesses and no notary. A notary or other officer enters only through section 30-2329, which lets a will be "self-proved":

"Any will may be simultaneously executed, attested, and made self-proved by the acknowledgment thereof by the testator and the affidavits of the witnesses, each made before an officer authorized to administer oaths under the laws of this state or under the laws of the state where execution occurs and evidenced by the officer's certificate, under official seal" (Neb. Rev. Stat. 30-2329(1))
The statute supplies the form of the testator's acknowledgment and the witnesses' affidavits; in the form, the witnesses state that each signs as witness "in the presence and hearing of the testator." This page does not reproduce the form.
An attested will can also be made self-proved later: under 30-2329(2), it "may at any time subsequent to its execution be made self-proved," by the testator's acknowledgment and the witnesses' affidavits, each made before an officer authorized to administer oaths, with the officer's certificate under official seal attached or annexed to the will.
What self-proving does is set out in the Probate Code's proof section. Under 30-2430(b), "If the will is self-proved, compliance with signature requirements for execution is conclusively presumed and other requirements of execution are presumed subject to rebuttal without the testimony of any witness upon filing the will and the acknowledgment and affidavits annexed or attached thereto, unless there is proof of fraud or forgery affecting the acknowledgment or affidavit."
For a will that is not self-proved, 30-2430(a) provides that in a contested case where evidence of execution is needed, "the testimony of at least one of the attesting witnesses, if within the state competent and able to testify, is required." The same subsection adds that "Due execution of an attested or unattested will may be proved by other evidence."
Are handwritten (holographic) wills valid in Nebraska?
Yes, if the handwriting requirements are met. Section 30-2328 provides:
"An instrument which purports to be testamentary in nature but does not comply with section 30-2327 is valid as a holographic will, whether or not witnessed, if the signature, the material provisions, and an indication of the date of signing are in the handwriting of the testator and, in the absence of such indication of date, if such instrument is the only such instrument or contains no inconsistency with any like instrument or if such date is determinable from the contents of such instrument, from extrinsic circumstances, or from any other evidence." (Neb. Rev. Stat. 30-2328)
Three elements must be in the testator's own handwriting: the signature, the material provisions, and an indication of the date of signing. If the handwritten date is missing, the statute still saves the instrument when it is the only such instrument, when it contains no inconsistency with any like instrument, or when the date can be determined from its contents, from extrinsic circumstances or from other evidence.
A separate list for tangible personal property
Section 30-2338 lets a will refer to a written statement or list that disposes of items of tangible personal property not otherwise specifically disposed of by the will. The list cannot cover "money, evidences of indebtedness, documents of title, and securities, and property used in trade or business." To be admissible, the writing must have an indication of the date (with the same kind of fallback as the holographic rule), must either be in the testator's handwriting or be signed by the testator, and must describe the items and the devisees with reasonable certainty. It may be prepared before or after the will and may be altered later.
Are oral (nuncupative) wills valid in Nebraska?
No. Section 30-2327 requires every will to be in writing, and its only exceptions are holographic wills, 30-2338 property lists and wills valid under 30-2331, which itself applies to "a written will." The will-execution sections of the Probate Code, 30-2326 to 30-2340, contain no section for an oral will.
Electronic wills and remote witnessing
Nebraska's will statutes do not provide for electronic wills. Three provisions frame the question:
- The execution rule. Section 30-2327 requires a will "in writing" signed by the testator and by two witnesses. Sections 30-2326 to 30-2340 contain no electronic-will or remote-witnessing provision.
- The electronic transactions act. Nebraska's Uniform Electronic Transactions Act "does not apply to a transaction to the extent it is governed by: (a) A law governing the creation and execution of wills, codicils, or testamentary trusts" (86-630(2)(a)).
- Online notarization. The Online Notary Public Act lists the online notarial acts as "(1) Acknowledgments; (2) Jurats; (3) Verifications or proofs; and (4) Oaths or affirmations" (64-408). The act does not address witnessing a will.
Is there a harmless-error rule?
No. Nebraska's will-execution sections, 30-2326 to 30-2340, give a will that does not meet 30-2327 two routes to validity: the holographic rule in 30-2328 and the choice-of-law rule in 30-2331. They contain no section that lets a court excuse a defect in how a will was signed or witnessed. An international will under 30-201 to 30-209, described above, is a separate route to validity as to form.
Changing or revoking a Nebraska will
Methods of revocation
Section 30-2332 lists two ways to revoke a will or any part of it:
"(1) by a subsequent will which, as is evident either from its terms or from competent evidence of its terms, revokes the prior will or part expressly or by inconsistency; or (2) by being burned, torn, canceled, obliterated, or destroyed, with the intent and for the purpose of revoking it by the testator or by another person in the presence of and by the direction of the testator." (Neb. Rev. Stat. 30-2332)
Reviving an earlier will
Under section 30-2334(a), if a second will that would have revoked the first is later revoked by physical act, the first will stays revoked "unless it is evident from the circumstances of the revocation of the second will or from testator's contemporary or subsequent declarations that he intended the first will to take effect as executed." If the second will is revoked by a third will, the first stays revoked "except to the extent it appears from the terms of the third will that the testator intended the first will to take effect" (30-2334(b)).
Divorce or annulment
Section 30-2333 governs divorce and annulment, and it reaches well beyond the will. Under 30-2333(d), "Except as provided by the express terms of a governing instrument, a court order, or a contract relating to the division of the marital estate made between the divorced individuals before or after the marriage, divorce, or annulment," the divorce or annulment:
- revokes any revocable disposition or appointment of property to the former spouse in a governing instrument, and any disposition or appointment to a relative of the former spouse;
- revokes any revocable provision giving the former spouse or a relative of the former spouse a power of appointment;
- revokes any revocable nomination of the former spouse or a relative of the former spouse to serve "in any fiduciary or representative capacity, including a personal representative, executor, trustee, conservator, agent, or guardian"; and
- severs joint tenancies with right of survivorship between the former spouses, turning them into equal tenancies in common.
The definitions decide how far that reaches:
- Governing instrument. Section 30-2333(a)(6) defines it as "a deed, a will, a trust, an insurance or annuity policy, an account with POD designation, a security registered in beneficiary form, a transfer on death deed, a pension, profit-sharing, retirement, or similar benefit plan, an instrument creating or exercising a power of appointment or a power of attorney," or a similar instrument, "which is executed by the divorced individual before the divorce or annulment."
- Revocable. Under (a)(10), a provision is revocable if the divorced individual, at the time of the divorce or annulment, "was alone empowered, by law or under the governing instrument, to cancel the designation" in favor of the former spouse or relative.
- Relative of the former spouse. Under (a)(9), a person related to the former spouse by blood, adoption or affinity who, after the divorce or annulment, is not related to the divorced individual.
- Separation. "A decree of separation that does not terminate the status of husband and wife is not a divorce for purposes of this section" (a)(4).
Revoked provisions take effect as if the former spouse and his or her relatives had disclaimed them, and a revoked nomination as if they had died immediately before the divorce or annulment (30-2333(f)). They are "revived by the divorced individual's remarriage to the former spouse or by a nullification of the divorce or annulment" (30-2333(g)). A payor, such as an insurer or plan administrator, that pays in good faith before receiving written notice or knowledge of the divorce, annulment or remarriage is not liable for the payment (30-2333(i)), with a separate rule for financial institutions paying joint or POD accounts.
For employer plans governed by ERISA, the U.S. Supreme Court held in Egelhoff v. Egelhoff, 532 U.S. 141 (2001), that federal law pre-empts a state statute revoking a spouse's beneficiary designation on divorce as applied to those plans (see the wills and trusts hub).
Marriage and other life events
Section 30-2333(h) states that "No change of circumstances other than as described in this section and section 30-2354 effects a revocation." Marriage or the birth of a child after the will does not revoke it; instead, the omitted-spouse and omitted-child rules below give the new spouse or child a share. Section 30-2354 is the slayer rule: a surviving spouse, heir or devisee "who feloniously and intentionally kills or aids and abets the killing of the decedent is not entitled to any benefits under the will," and the estate passes as if that person had predeceased the decedent.
Beneficiaries who die first
Under 30-2339, a devisee who does not survive the testator by 120 hours is treated as having predeceased the testator, unless the will deals explicitly with simultaneous deaths or deaths in a common disaster, or requires survival for a stated period. If a devisee "related to the testator in any degree of kinship" has died, the devisee's issue who survive the testator by 120 hours take in the devisee's place under the anti-lapse rule in 30-2343, which also covers class gifts.
Limits on what a Nebraska will can do
Elective share. Under 30-2313(a), if a married person domiciled in Nebraska dies, "the surviving spouse has a right of election to take an elective share in any fraction not in excess of one-half of the augmented estate under the limitations and conditions hereinafter stated." The petition must be filed in court and mailed or delivered to the personal representative, if any, "within nine months after the date of death or within six months after the probate of the decedent's will, whichever time limitation last expires" (30-2317(a)). Nonprobate transfers described in 30-2314(a)(1) are left out of the computation if the petition is filed later than one year after death, and the court may extend the time for cause shown before it expires. The right can be waived by a signed written contract, agreement or waiver before or after marriage, subject to the voluntariness and disclosure conditions in 30-2316(b).
Omitted spouse. If a testator fails to provide by will for a surviving spouse who married the testator after the will was signed, "the omitted spouse shall receive the same share of the estate he would have received if the decedent left no will unless waived pursuant to section 30-2316" (30-2320(a)).
Omitted children. Under 30-2321(a), a child born or adopted after the will who is not provided for receives an intestate share unless "(1) it appears from the will that the omission was intentional; (2) when the will was executed the testator had one or more children and devised substantially all his estate to the other parent of the omitted child; or (3) the testator provided for the child by transfer outside the will" in an amount at least equal to the intestate share. A living child left out solely because the testator believed the child to be dead also receives an intestate share (30-2321(b)).
Homestead allowance. Under 30-2322, a surviving spouse of a decedent domiciled in Nebraska is entitled to a homestead allowance of $20,000 for a decedent who dies on or after January 1, 2011 and before January 1, 2027, and $25,000 for a decedent who dies on or after January 1, 2027. The allowance "is in addition to any share passing to the surviving spouse or minor or dependent child by the will of the decedent unless otherwise provided therein." For Nebraska's homestead exemption rules, see Nebraska homestead exemption.
Exempt property. Under 30-2323(1), the surviving spouse of a decedent domiciled in Nebraska is also entitled to value, in excess of any security interests, in household furniture, automobiles, furnishings, appliances and personal effects: up to $12,500 for a decedent who dies on or after January 1, 2011 and before January 1, 2027, and up to $17,500 for a decedent who dies on or after January 1, 2027. If there is no surviving spouse, the decedent's children are jointly entitled to the same value, except children the will disinherits. These rights are in addition to gifts under the will unless the will provides otherwise (30-2323(3)).
Excluding an heir. Since July 18, 2026, 30-2301(2) provides that a will "may expressly exclude or limit the right of an individual or class to succeed to property of the decedent passing by intestate succession." If that person survives the decedent, the share he or she would have inherited passes as if that person had disclaimed it. The elective-share, omitted-spouse, omitted-child and allowance rules on this page are separate sections.
No-contest clauses. A will provision penalizing an interested person for contesting the will or instituting other proceedings relating to the estate "is unenforceable if probable cause exists for instituting proceedings" (30-24,103). A parallel rule for trusts took effect in 2026 (30-3827.02, described below).
Keeping a will safe
Under 30-2355, a testator or the testator's agent may deposit a will "with the court having jurisdiction of the county of his residence for safekeeping, under rules of the court." The will is kept confidential and, during the testator's lifetime, is delivered only to the testator or to a person authorized in a writing the testator signs.
After the testator dies, anyone holding the will must, on request of an interested person, deliver it "with reasonable promptness to a person able to secure its probate and, if none is known, to an appropriate court" (30-2356). A person who willfully fails to deliver it is liable to anyone aggrieved for resulting damages, and a person who refuses after a court order is subject to contempt.
Revocable living trusts in Nebraska
The trust code

Nebraska's trust statute is the Nebraska Uniform Trust Code: "Sections 30-3801 to 30-38,115 shall be known and may be cited as the Nebraska Uniform Trust Code" (30-3801). It was enacted by Laws 2003, LB 130. Under 30-38,110(a), "on January 1, 2005: (1) the code applies to all trusts created before, on, or after January 1, 2005," subject to the exceptions in that section. The code defines "revocable," as applied to a trust, as "revocable by the settlor without the consent of the trustee or a person holding an adverse interest" (30-3803(15)).
Creating a trust
Under 30-3828(a), a trust is created only if:
- the settlor has capacity to create a trust and is 18 or older or is not a minor;
- the settlor indicates an intention to create the trust;
- the trust has a definite beneficiary, or is a charitable trust, a trust for the care of an animal under 30-3834, or a trust for a noncharitable purpose under 30-3835;
- the trustee has duties to perform; and
- the same person is not the sole trustee and sole beneficiary.
The section adds no witness or notary requirement. A written instrument is not strictly required either: "Except as required by a statute other than the Nebraska Uniform Trust Code, a trust need not be evidenced by a trust instrument, but the creation of an oral trust and its terms, or an amendment or revocation of an oral trust, may be established only by clear and convincing evidence" (30-3833).
Capacity
Under 30-3853, "The capacity required to create, amend, revoke, or add property to a revocable trust, or to direct the actions of the trustee of a revocable trust, is the same as that required to make a will."
Revocable by default, with a date limit
Section 30-3854(a) provides: "Unless the terms of a trust expressly provide that the trust is irrevocable, the settlor may revoke or amend the trust. This subsection does not apply to a trust created under an instrument executed before January 1, 2005." The default therefore depends on when the trust instrument was signed, not on when the code took effect for the trust.
Where a revocable trust has more than one settlor, 30-3854(b) splits the power: community property in the trust may be revoked by either spouse alone but amended only by both, and for other property each settlor may revoke or amend the portion attributable to that settlor's contribution, with notice by the trustee to the other settlors.
How to revoke or amend a revocable trust
Under 30-3854(c), the settlor may revoke or amend a written revocable trust:
- "by substantial compliance with a method provided in the terms of the trust"; or
- if the trust provides no method, or its method "is not expressly made exclusive," by "(A) a later will or codicil that expressly refers to the trust or specifically devises property that would otherwise have passed according to the terms of the trust; or (B) an instrument evidencing an intent to amend or revoke the trust signed by the settlor, or in the settlor's name by some other individual in the presence of and by the direction of the settlor."
An instrument under (B) must have an indication of the date of the writing or signing, with the same kind of fallback the holographic-will rule uses when no date appears. Nebraska lets a later will or codicil change a revocable trust, but only if it expressly refers to the trust or specifically devises the trust property, and only when the trust's own method is not made exclusive.
Two limits apply to others acting for the settlor. An agent under a power of attorney may exercise the settlor's powers of revocation, amendment or distribution "only to the extent expressly authorized by the terms of the trust or the power" (30-3854(e)); a conservator, or a guardian if no conservator has been appointed, may do so only with the approval of the supervising court (30-3854(f)). The Nebraska power of attorney laws page covers powers of attorney generally. Finally, revocation, amendment and distribution under 30-3854 are "subject to section 30-2333," the divorce rule described above (30-3854(h)).
Contracts not to revoke a trust
A section added in 2026 limits how a promise about a trust can be proved. Under 30-3827.01, "A contract to make a trust, or not to revoke a trust, if executed on or after January 1, 1977, shall only be established by" provisions of a will or trust stating the contract's material provisions, an express reference in a will or trust plus extrinsic evidence of its terms, or a writing signed by the decedent. "The execution of a joint trust does not create a presumption of a contract not to revoke the trust."
Creditors
Under 30-3850(a)(1), "During the lifetime of the settlor, the property of a revocable trust is subject to claims of the settlor's creditors."
After the settlor's death, and subject to the settlor's right to direct the source from which liabilities will be paid, property of a trust that was revocable at death is subject to the settlor's creditors' claims, estate administration costs, funeral expenses and statutory allowances to a surviving spouse and children, to the extent the probate estate is inadequate (30-3850(a)(3)). A proceeding to assert that liability needs a written demand to the personal representative by the surviving spouse, a creditor, a child or a person acting for a child, and must be commenced within one year after death; assets exempt under state or federal law are not reached.
Certification of trust
A trustee can give third parties a certification of trust instead of the full instrument. Section 30-38,103(a) lists what a certification may confirm, including the trust's existence and date of execution, the identity of the settlor and each acting trustee, the trustee's powers, whether the trust is revocable and who holds the power to revoke it, and, since 2026, "Any information necessary to establish a person's ownership of a homestead for purposes of obtaining a homestead exemption under sections 77-3501 to 77-3529." Under 30-38,103(b), the certification must contain a statement that the trust has not been revoked or amended to make any of its representations incorrect and that the signatures are those of all acting trustees.
After the settlor dies: notice and the contest deadline
Under 30-3878(b)(3), within 60 days after the trustee learns that a formerly revocable trust has become irrevocable, "whether by the death of the settlor or otherwise," the trustee must notify the qualified beneficiaries of the trust's existence, the identity of the settlor, the right to request a copy of the trust instrument and the right to a trustee's report.
Section 30-3856(a) sets the contest deadline. A person may bring a proceeding to contest the validity of a trust that was revocable at the settlor's death "within the earlier of: (1) one year after the settlor's death; or (2) one hundred twenty days after the trustee sent the person a copy of the trust instrument and a notice informing the person of the trust's existence, of the trustee's name and address, and of the time allowed for commencing a proceeding."
After the settlor's death, the trustee may distribute the trust property under the trust's terms, and is not liable for doing so unless the trustee knows of a pending contest, or a potential contestant notified the trustee of a possible contest and a proceeding is commenced within 60 days after that notification (30-3856(b)).
A trust no-contest clause is now governed by 30-3827.02, added by Laws 2026, LB838 and operative July 18, 2026: "A provision in a trust purporting to penalize any interested person for contesting the trust or instituting other proceedings relating to the trust is unenforceable if probable cause exists for instituting proceedings."
Pour-over wills
Nebraska's pour-over rule is the Uniform Testamentary Additions to Trusts Act (1991), section 30-3602. A will may leave property to the trustee of a trust established during the testator's lifetime, or at death by the testator's devise, "if the trust is identified in the testator's will and its terms are set forth in a written instrument, other than a will, executed before, concurrently with, or after the execution of the testator's will or in another individual's will if that other individual has predeceased the testator, regardless of the existence, size, or character of the corpus of the trust" (30-3602(a)).
The gift "is not invalid because the trust is amendable or revocable, or because the trust was amended after the execution of the will or the testator's death." Unless the will provides otherwise, the property becomes part of the trust and is administered under its terms, including amendments made before or after death (30-3602(b)), and "a revocation or termination of the trust before the testator's death causes the devise or bequest to lapse" (30-3602(c)). The act applies to the will of a testator who dies on or after August 28, 1999 (30-3603).
Nebraska wills and trusts at a glance
| Question | Nebraska rule | Statute |
|---|---|---|
| Who may make a will | 18 or older, or not a minor, and of sound mind | Neb. Rev. Stat. 30-2326 |
| Signing | In writing, signed by the testator or by another in the testator's presence and by the testator's direction | 30-2327 |
| Witnesses | At least two, each of whom witnessed the signing or the testator's acknowledgment of the signature or of the will | 30-2327 |
| Interested witness | Will not invalid; without a disinterested witness, an interested witness takes no more than his or her intestate share | 30-2330(b) |
| Notary | Not required for validity; used for the optional self-proving acknowledgment and affidavits | 30-2329 |
| Holographic will | Valid, witnessed or not, if signature, material provisions and an indication of the date are in the testator's handwriting; undated instrument saved under the conditions in 30-2328 | 30-2328 |
| Oral will | No; every will must be in writing except as 30-2327 lists | 30-2327 |
| Electronic will | No provision in 30-2326 to 30-2340; electronic transactions act excludes will execution | 30-2327; 86-630(2)(a) |
| Harmless error | No harmless-error provision in 30-2326 to 30-2340 | 30-2326 to 30-2340 |
| International will | Valid as to form if made under the Uniform Wills Recognition Act (1977), including a declaration before two witnesses and an authorized person (a Nebraska lawyer in good standing), who attest in the testator's presence | 30-202; 30-203; 30-209 |
| Will made elsewhere | A written will valid under the law of the place of execution or the testator's domicile, abode or nationality | 30-2331 |
| Divorce | Revocable gifts and nominations for the former spouse and the spouse's relatives revoked, unless the instrument, a court order or a marital property contract provides otherwise; reaches trusts and beneficiary designations (ERISA plans excepted under federal law); see the divorce section | 30-2333 |
| Elective share | Up to one-half of the augmented estate; petition within nine months after death or six months after probate of the will, whichever expires last | 30-2313; 30-2317 |
| Trust code | Nebraska Uniform Trust Code, 30-3801 to 30-38,115 (Laws 2003, LB 130); applies to all trusts from January 1, 2005, subject to its exceptions | 30-3801; 30-38,110 |
| Trust formality | The 30-3828 elements; no witness or notary requirement; an oral trust only by clear and convincing evidence | 30-3828; 30-3833 |
| Revocable by default | Yes for a trust created under an instrument executed on or after January 1, 2005, unless its terms expressly say irrevocable | 30-3854(a) |
| Trust contest deadline | Earlier of one year after death or 120 days after the trustee sent the instrument and notice | 30-3856(a) |
| No-contest clauses | Unenforceable if probable cause exists: wills (30-24,103); trusts (30-3827.02, operative July 18, 2026) | 30-24,103; 30-3827.02 |
Recent changes
- Laws 2026, LB838 (operative July 18, 2026). It added 30-3827.01 (contracts to make or not to revoke a trust) and 30-3827.02 (trust no-contest clauses), added the homestead-exemption item to the certification of trust in 30-38,103, and amended the homestead allowance in 30-2322 so that it rises from $20,000 to $25,000 for decedents who die on or after January 1, 2027. It also added 30-2301(2), which lets a will expressly exclude or limit an heir's intestate share; raised the exempt-property amount in 30-2323 to $17,500 for decedents who die on or after January 1, 2027; added 30-3811.01, which applies the rules of construction for wills "as appropriate" to the terms of a trust and the disposition of trust property; and amended 30-3801 and 30-3803.
- Laws 2017, LB517. It amended the divorce section, 30-2333, and the trust revocation section, 30-3854.
Making a will in practice
The site's free Nebraska will-maker tool can help draft a basic will. Whatever produces the document, signing must follow section 30-2327, and a handwritten will must meet the handwriting and date rules in 30-2328. Complex estates, blended families, business interests or tax questions are reasons to consult a lawyer licensed in Nebraska. The tool is not legal advice.
Members of the armed forces have a federal option as well: under 10 U.S.C. 1044d, a military testamentary instrument is exempt from state formalities and has the same legal effect as a will executed under the law of the state where it is presented for probate (see the wills and trusts hub for the federal layer).
Related pages
- Wills and trusts laws by state
- Nebraska probate
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This article provides general legal information about Nebraska law on wills and revocable trusts as of 2026-10-20. It is not legal advice. For advice about a specific situation, contact a lawyer licensed in Nebraska or the county court that handles probate in your county.
Last updated: 2026-10-20.
Frequently Asked Questions
How many witnesses does a will need in Nebraska?
At least two. Under Neb. Rev. Stat. 30-2327, each witness must have witnessed either the testator's signing or the testator's acknowledgment of the signature or of the will, and must sign the will. A holographic will that meets 30-2328 is valid without witnesses.
Does a will have to be notarized in Nebraska?
No. Section 30-2327 does not require a notary. A notary or other officer authorized to administer oaths is used to make a will self-proved under 30-2329, which lets it be admitted with signature requirements conclusively presumed and other execution requirements presumed, without witness testimony, unless there is proof of fraud or forgery (30-2430(b)).
Is a handwritten will valid in Nebraska?
Yes, if the signature, the material provisions and an indication of the date of signing are in the testator's handwriting; it need not be witnessed (30-2328). If the date is missing, the will can still be valid under the conditions in 30-2328, for example if it is the only such instrument or the date can be determined from other evidence.
Are oral wills valid in Nebraska?
No. Section 30-2327 requires every will to be in writing, and its exceptions (holographic wills, 30-2338 property lists and 30-2331 wills) all involve a writing.
Can I sign a will electronically in Nebraska?
Nebraska's will statutes do not provide for electronic wills. Section 30-2327 requires a will in writing signed by the testator and two witnesses, and the Uniform Electronic Transactions Act does not apply to laws governing the creation and execution of wills (86-630(2)(a)).
Does divorce revoke a will in Nebraska?
Divorce or annulment revokes revocable gifts and fiduciary nominations in the will for the former spouse and the former spouse's relatives, unless the will, a court order or a marital property contract provides otherwise (30-2333); the rest of the will stands. The same section reaches trusts and beneficiary designations, with conditions and a federal limit for ERISA plans; see the divorce section above.
Does getting married revoke a will in Nebraska?
No. Section 30-2333(h) provides that no change of circumstances other than divorce, annulment or the slayer rule revokes a will. A spouse married after the will may receive an intestate share as an omitted spouse unless the right was waived (30-2320).
Is a living trust revocable in Nebraska?
For a trust created under an instrument executed on or after January 1, 2005, yes unless its terms expressly say it is irrevocable (30-3854(a)). The default does not apply to a trust created under an instrument executed before that date.
Can a will change a living trust in Nebraska?
Yes, if the trust does not provide an exclusive method of amendment: a later will or codicil that expressly refers to the trust or specifically devises the trust property can revoke or amend a written revocable trust (30-3854(c)(2)(A)).
How long do you have to contest a revocable trust in Nebraska?
Under 30-3856(a), within the earlier of one year after the settlor's death or 120 days after the trustee sent the person a copy of the trust instrument and a notice of the trust's existence, the trustee's name and address, and the time allowed to sue.
Can a spouse be left out of a will in Nebraska?
A surviving spouse of a Nebraska domiciliary may elect up to one-half of the augmented estate by petition within nine months after death or six months after the will is probated, whichever expires last (30-2313, 30-2317), unless the right was validly waived under 30-2316.
Updates
Independently fact-checked against the cited primary sources
The Law Behind This Article
This article rests on the statutory provisions below, held in our own legal record and retrieved from the official source. Tap a section to read the operative text.
Nebraska Revised Statutes, Chapter 30: DECEDENTS' ESTATES; PROTECTION OF PERSONS AND PROPERTY
§ 30-2327ExecutionIn force
Except as provided for holographic wills, writings within section 30-2338, and wills within section 30-2331, every will is required to be in writing signed by the testator or in the testator's name by some other individual in the testator's presence and by his direction, and is required to be signed by at least two individuals each of whom witnessed either the signing or the testator's acknowledgment of the signature or of the will.
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at nebraskalegislature.gov
§ 30-2328Holographic willIn force
An instrument which purports to be testamentary in nature but does not comply with section 30-2327 is valid as a holographic will, whether or not witnessed, if the signature, the material provisions, and an indication of the date of signing are in the handwriting of the testator and, in the absence of such indication of date, if such instrument is the only such instrument or contains no inconsistency with any like instrument or if such date is determinable from the contents of such instrument, from extrinsic circumstances, or from any other evidence.
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at nebraskalegislature.gov
§ 30-2329Self-proved willIn force
(1) Any will may be simultaneously executed, attested, and made self-proved by the acknowledgment thereof by the testator and the affidavits of the witnesses, each made before an officer authorized to administer oaths under the laws of this state or under the laws of the state where execution occurs and evidenced by the officer's certificate, under official seal, in form and content substantially as follows: I, .......... the testator, sign my name to this instrument this ..... day of ..... 20...., and being first duly sworn, do hereby declare to the undersigned authority that I sign and execute this instrument as my last will and that I sign it willingly or willingly direct another to sign for me, that I execute it as my free and voluntary act for the purposes therein expressed and that I am eighteen years of age or older or am not at this time a minor, and am of sound mind and under no constraint or undue influence. Testator ................. We, ..........
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at nebraskalegislature.gov
§ 30-2330Who may witness; interested witness; intestate shareIn force
(a) Any individual generally competent to be a witness may act as a witness to a will. (b) A will or any provision thereof is not invalid because the will is signed by an interested witness. Unless there is at least one disinterested witness to a will, an interested witness to a will is entitled to receive any property thereunder only to an amount or extent not exceeding that which is or would be the intestate share of such interested witness if the testator died intestate at the date of death.
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at nebraskalegislature.gov
§ 30-2333Revocation by divorce or annulment; no revocation by other changes of circumstancesIn force
(a) For purposes of this section: (1) Beneficiary, as it relates to a trust beneficiary, includes a person who has any present or future interest, vested or contingent, and also includes the owner of an interest by assignment or other transfer; as it relates to a charitable trust, includes any person entitled to enforce the trust; and as it relates to a beneficiary of a beneficiary designation, refers to a beneficiary of an insurance or annuity policy, of an account with POD designation as defined in section 30-2716, of a security registered in beneficiary form, of a pension, profit-sharing, retirement, or similar benefit plan, or of any other nonprobate transfer at death; (2) Beneficiary designated in a governing instrument includes a grantee of a deed, a beneficiary of a transfer on death deed, a transfer-on-death beneficiary, a beneficiary of a POD designation, a devisee, a trust beneficiary, a beneficiary of a beneficiary designation, a donee, appointee, or taker in default of a power of appointment, and a person in whose favor a power of attorney or a power held in any individual, fiduciary, or representative capacity is exercised; (3) Disposition or appointment of…
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at nebraskalegislature.gov
§ 30-2332Revocation by writing or by actIn force
A will or any part thereof is revoked (1) by a subsequent will which, as is evident either from its terms or from competent evidence of its terms, revokes the prior will or part expressly or by inconsistency; or (2) by being burned, torn, canceled, obliterated, or destroyed, with the intent and for the purpose of revoking it by the testator or by another person in the presence of and by the direction of the testator.
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at nebraskalegislature.gov
§ 30-2331Choice of law as to executionIn force
A written will is valid if executed in compliance with section 30-2327 or 30-2328 or if its execution complies with the law at the time of execution of the place where the will is executed or of the place where at the time of execution or at the time of death the testator is domiciled, has a place of abode or is a national.
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at nebraskalegislature.gov
§ 30-3854(UTC 602) Revocation or amendment of revocable trustIn force
(UTC 602) (a) Unless the terms of a trust expressly provide that the trust is irrevocable, the settlor may revoke or amend the trust. This subsection does not apply to a trust created under an instrument executed before January 1, 2005. (b) If a revocable trust is created or funded by more than one settlor: (1) to the extent the trust consists of community property, the trust may be revoked by either spouse acting alone but may be amended only by joint action of both spouses; (2) to the extent the trust consists of property other than community property, each settlor may revoke or amend the trust with regard to the portion of the trust property attributable to that settlor's contribution; and (3) upon the revocation or amendment of the trust by fewer than all of the settlors, the trustee shall promptly notify the other settlors of the revocation or amendment.
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at nebraskalegislature.gov
§ 30-3856(UTC 604) Limitation on action contesting validity of revocable trust; distribution of trust propertyIn force
(UTC 604) (a) A person may commence a judicial proceeding to contest the validity of a trust that was revocable at the settlor's death within the earlier of: (1) one year after the settlor's death; or (2) one hundred twenty days after the trustee sent the person a copy of the trust instrument and a notice informing the person of the trust's existence, of the trustee's name and address, and of the time allowed for commencing a proceeding. (b) Upon the death of the settlor of a trust that was revocable at the settlor's death, the trustee may proceed to distribute the trust property in accordance with the terms of the trust. The trustee is not subject to liability for doing so unless: (1) the trustee knows of a pending judicial proceeding contesting the validity of the trust; or (2) a potential contestant has notified the trustee of a possible judicial proceeding to contest the trust and a judicial proceeding is commenced within sixty days after the contestant sent the notification.
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at nebraskalegislature.gov
§ 30-3602Testamentary additions to trustsIn force
(a) A will may validly devise or bequeath property to the trustee of a trust established or to be established (i) during the testator's lifetime by the testator, by the testator and some other person, or by some other person including a funded or unfunded life insurance trust, although the trustor has reserved any or all rights of ownership of the insurance contracts, or (ii) at the testator's death by the testator's devise to the trustee, if the trust is identified in the testator's will and its terms are set forth in a written instrument, other than a will, executed before, concurrently with, or after the execution of the testator's will or in another individual's will if that other individual has predeceased the testator, regardless of the existence, size, or character of the corpus of the trust. The devise or bequest is not invalid because the trust is amendable or revocable, or because the trust was amended after the execution of the will or the testator's death.
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at nebraskalegislature.gov
§ 30-24,103Penalty clause for contestIn force
A provision in a will purporting to penalize any interested person for contesting the will or instituting other proceedings relating to the estate is unenforceable if probable cause exists for instituting proceedings.
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at nebraskalegislature.gov
§ 30-3827.02Penalty clause for contestIn force
A provision in a trust purporting to penalize any interested person for contesting the trust or instituting other proceedings relating to the trust is unenforceable if probable cause exists for instituting proceedings.
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at nebraskalegislature.gov
§ 30-38,103Certification of trust; contentsIn force
(a) A certification of trust may confirm the following facts or contain the following information: (1) The existence of a trust and, for an inter vivos trust, the date of execution or, for a testamentary trust, the date of death of the decedent; (2) The identity of the grantor, settlor, or testator and each currently acting trustee; (3) The powers of the trustee and any restrictions imposed upon the trustee in dealing with the assets of the trust; (4) The name or method of choosing successor trustees; (5) The revocability or irrevocability of the trust and the identity of any person holding a power to revoke it; (6) If there is more than one trustee, whether all of the currently acting trustees must, or if less than all, may, act to exercise identified powers of the trustee; (7) The identifying number of the trust and whether it is a social security number or an employer identification number; (8) The name of each beneficiary and the relationship to the grantor, settlor, or testator; (9) The state or other jurisdiction under which the trust was established; (10) The form in which title to the assets of the trust is to be taken; and (11) Any information necessary to…
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at nebraskalegislature.gov
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Sources and References
- Neb. Rev. Stat. 30-2327 (Execution)(nebraskalegislature.gov).gov
- Neb. Rev. Stat. 30-2326 (Who may make a will)(nebraskalegislature.gov).gov
- Neb. Rev. Stat. 30-2328 (Holographic will)(nebraskalegislature.gov).gov
- Neb. Rev. Stat. 30-3801 (Nebraska Uniform Trust Code, how cited)(nebraskalegislature.gov).gov
- Neb. Rev. Stat. 30-2330 (Who may witness; interested witness; intestate share)(nebraskalegislature.gov).gov
- Neb. Rev. Stat. 30-2331 (Choice of law as to execution)(nebraskalegislature.gov).gov
- Neb. Rev. Stat. 30-202 (International will; validity)(nebraskalegislature.gov).gov
- Neb. Rev. Stat. 30-203 (International will; requirements)(nebraskalegislature.gov).gov
- Neb. Rev. Stat. 30-209 (Persons authorized to act in relation to international will; eligibility; recognition by authorizing agency)(nebraskalegislature.gov).gov
- Neb. Rev. Stat. 30-2329 (Self-proved will)(nebraskalegislature.gov).gov
- Neb. Rev. Stat. 30-2430 (Formal testacy proceedings; contested cases; testimony of attesting witnesses)(nebraskalegislature.gov).gov
- Neb. Rev. Stat. 30-2338 (Separate writing identifying bequest of tangible property)(nebraskalegislature.gov).gov
- Neb. Rev. Stat. 86-630 (Applicability of act)(nebraskalegislature.gov).gov
- Neb. Rev. Stat. 64-408 (Types of online notarial acts)(nebraskalegislature.gov).gov
- Neb. Rev. Stat. 30-2332 (Revocation by writing or by act)(nebraskalegislature.gov).gov
- Neb. Rev. Stat. 30-2334 (Revival of revoked will)(nebraskalegislature.gov).gov
- Neb. Rev. Stat. 30-2333 (Revocation by divorce or annulment; no revocation by other changes of circumstances)(nebraskalegislature.gov).gov
- Egelhoff v. Egelhoff, 532 U.S. 141 (2001)(loc.gov).gov
- Neb. Rev. Stat. 30-2354 (Effect of homicide on intestate succession, wills, joint assets, life insurance, and beneficiary designations)(nebraskalegislature.gov).gov
- Neb. Rev. Stat. 30-2339 (Requirement that devisee survive testator by one hundred twenty hours)(nebraskalegislature.gov).gov
- Neb. Rev. Stat. 30-2343 (Anti-lapse; deceased devisee; class gifts)(nebraskalegislature.gov).gov
- Neb. Rev. Stat. 30-2313 (Right to elective share; validity of certain conveyances)(nebraskalegislature.gov).gov
- Neb. Rev. Stat. 30-2317 (Proceeding for elective share; time limit)(nebraskalegislature.gov).gov
- Neb. Rev. Stat. 30-2316 (Waiver of right to elect and of other rights; enforceability)(nebraskalegislature.gov).gov
- Neb. Rev. Stat. 30-2320 (Omitted spouse)(nebraskalegislature.gov).gov
- Neb. Rev. Stat. 30-2321 (Pretermitted children)(nebraskalegislature.gov).gov
- Neb. Rev. Stat. 30-2322 (Homestead allowance)(nebraskalegislature.gov).gov
- Neb. Rev. Stat. 30-2323 (Exempt property)(nebraskalegislature.gov).gov
- Neb. Rev. Stat. 30-2301 (Intestate estate; succession; modification by will)(nebraskalegislature.gov).gov
- Neb. Rev. Stat. 30-24,103 (Penalty clause for contest)(nebraskalegislature.gov).gov
- Neb. Rev. Stat. 30-2355 (Deposit of will with court in testator's lifetime)(nebraskalegislature.gov).gov
- Neb. Rev. Stat. 30-2356 (Duty of custodian of will; liability)(nebraskalegislature.gov).gov
- Neb. Rev. Stat. 30-38,110 (Application to existing relationships)(nebraskalegislature.gov).gov
- Neb. Rev. Stat. 30-3803(nebraskalegislature.gov).gov
- Neb. Rev. Stat. 30-3828 (Requirements for creation)(nebraskalegislature.gov).gov
- Neb. Rev. Stat. 30-3833 (Evidence of oral trust)(nebraskalegislature.gov).gov
- Neb. Rev. Stat. 30-3853 (Capacity of settlor of revocable trust)(nebraskalegislature.gov).gov
- Neb. Rev. Stat. 30-3854 (Revocation or amendment of revocable trust)(nebraskalegislature.gov).gov
- Neb. Rev. Stat. 30-3827.01 (Contracts concerning trusts)(nebraskalegislature.gov).gov
- Neb. Rev. Stat. 30-3850 (Creditor's claim against settlor)(nebraskalegislature.gov).gov
- Neb. Rev. Stat. 30-38,103 (Certification of trust; contents)(nebraskalegislature.gov).gov
- Neb. Rev. Stat. 30-3878 (Duty to inform and report)(nebraskalegislature.gov).gov
- Neb. Rev. Stat. 30-3856 (Limitation on action contesting validity of revocable trust; distribution of trust property)(nebraskalegislature.gov).gov
- Neb. Rev. Stat. 30-3827.02 (Penalty clause for contest)(nebraskalegislature.gov).gov
- Neb. Rev. Stat. 30-3811.01 (Rules of construction)(nebraskalegislature.gov).gov
- Neb. Rev. Stat. 30-3602 (Testamentary additions to trusts)(nebraskalegislature.gov).gov
- Neb. Rev. Stat. 30-3603 (Act; applicability)(nebraskalegislature.gov).gov
- 10 U.S.C. 1044d(govinfo.gov).gov
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