T&E Solo Pack · Nebraska · Week Of May 25, 2026

Nebraska.

Your state's pack. New issue every Monday. Bookmark it. I built this for the Nebraska T&E solo who knows the Probate Code cold but still loses an afternoon a week tracking the moving Medicaid pieces — and who needs to flag the inheritance-tax and estate-recovery exposure that ride along with every TOD deed.

For licensed attorneys. This pack is general legal information and professional commentary for practicing attorneys — it is not legal advice, does not apply to any specific matter, and creates no attorney-client relationship. Verify every authority against the cited primary source before relying on it with a client. Published by Mike Moss, a Utah-admitted attorney, as an AI-enablement information product; it is not an offer of legal services and is not a representation that the author is admitted to practice in your jurisdiction.

NE
Nebraska · Cornhusker State
UPC — Yes (Chapter 30)
Community Property — No (common-law)
LTC — Nebraska Medicaid (DHHS)
Estate Recovery — Expanded; spousal protection repealed (LB867)
T&E Solo Pack Built for Nebraska attorneys
The Big Three · Week Of May 25, 2026

Here's what I'd want you to see from last week.

Three developments I think actually matter to a Nebraska T&E solo. Each has a read that lands on your practice specifically — and each comes with a reachable citation so you can verify it yourself before you use it with a client.

01

Nebraska repealed its Medicaid spousal-asset-protection provisions.

LB867 (109th Leg., 2026) passed 49-0 and takes effect immediately, repealing §§ 68-921 through 68-925 and amending the recovery statute (§ 68-919) to drop the cross-reference to spousal protection. The Nebraska spousal-asset-protection framework is gone; planning resets to federal CSRA/MMNA only.

This narrows a planning lever that existed for the community spouse. Re-paper your married-couple Medicaid plans around federal spousal-impoverishment rules, not the repealed state provisions. Confirm the operative effective date in the enrolled bill before relying on it.

Neb. LB867 (109th Leg., 2026, enacted 49-0) · nebraskalegislature.gov

02

A Nebraska TOD deed carries an explicit Medicaid-reimbursement and inheritance-tax warning.

The Nebraska Uniform Real Property Transfer on Death Act (§§ 76-3401 et seq.) requires the deed to warn that the beneficiary is personally liable for Medicaid reimbursement and that the property remains subject to Nebraska inheritance tax.

Two traps in one instrument: the TOD beneficiary takes the recovery exposure, and Nebraska's county-level inheritance tax still bites (1% class I after $100,000; 11% / 15% for remoter takers). Plan both.

Neb. Rev. Stat. § 76-3401 et seq. · nebraskalegislature.gov

03

The 2026 federal figures are set — Nebraska uses the standard home-equity floor.

Maximum CSRA is $162,660 (minimum $32,532); Nebraska applies the $752,000 home-equity limit (not the higher tier).

Two places this lands: community-spouse protection math and high-value-home clients. Flag the OBBBA flat $1,000,000 cap (eff. Jan 1, 2028) now.

42 U.S.C. § 1396p · CMS 2026 Standards (medicaid.gov)

Week Of May 25, 2026

This week.

This week in Nebraska for the T&E solo with Medicaid-planning clients: what the Nebraska State Bar, DHHS, the Unicameral, and CMS put in front of you.

The bar CLE calendar, DHHS bulletins, the Unicameral's bill tracker, and the federal standards all publish on different schedules. This is that sift, already done, with the link on each item.