T&E Solo Pack · Nebraska · Week Of June 22, 2026

Nebraska.

Your state’s pack. New issues arrive periodically on Mondays. Bookmark it. I built this for the Nebraska T&E solo who knows the Uniform Probate Code (Neb. Rev. Stat. ch. 30) cold but still loses an afternoon a week hunting the current homestead number, the Nebraska Medicaid posture, whether the latest opinion from the Nebraska State Bar Association changes how you scope an engagement, or whether a recent Nebraska Court of Appeals decision just moved the law on capacity, undue influence, or a trustee’s duties. What’s below is what mattered in Nebraska lately — the week’s developments and the recent rulings from the bench.

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 Waiver — Nebraska Medicaid (DHHS)
Estate Recovery — Expanded; spousal protection repealed (LB867)
T&E Solo Pack Built for Nebraska attorneys
The Big Three · Week Of June 22, 2026

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

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

01

The homestead exemption has doubled to $120,000.

Laws 2024, LB1195, § 10 amended Neb. Rev. Stat. § 40-101, raising the homestead exemption from $60,000 to $120,000 effective July 2024, confirmed in the statute’s own source note on the legislature’s official page.

Refresh any homestead-exposure analysis still keyed to the old $60,000 figure — judgment-creditor exposure and homestead-claim math in client files predating July 2024 are now understated. The fix is a short template pass, but only if someone noticed the figure moved.

Nebraska Legislature · Neb. Rev. Stat. § 40-101 · NEBRASKALEGISLATURE.GOV

02

Nebraska’s inheritance-tax repeal failed again in 2025 — the county-level tax stays live.

Nebraska’s county-level inheritance tax remains fully in effect. The 2025 reform vehicle, LB 468, stalled when cloture fell short, after the 2024 phaseout bill, LB 1067, also failed. Nebraska is now among the last states with an inheritance tax (Iowa’s ended Jan. 1, 2025).

Plan on the assumption the tax persists rather than sunsets. Keep inheritance-tax planning by beneficiary class on the table (Class 1 child $100,000 exemption; Class 2 $40,000; Class 3 $25,000) rather than telling a client it is about to disappear.

Nebraska Legislature · LB 468 (2025) · NEBRASKALEGISLATURE.GOV

03

No Nebraska generative-AI ethics guidance yet — practitioners operate under the existing Rules of Professional Conduct.

No formal Nebraska State Bar Association ethics opinion or Nebraska Supreme Court rule on generative AI is located on official channels as of June 2026; Nebraska practitioners operate under the existing Rules of Professional Conduct (competence, confidentiality, supervision).

For a Nebraska T&E solo there is no state-specific AI bright line to wait for — map your AI use onto the current competence, confidentiality, and supervision duties now rather than assuming a forthcoming opinion will draw the lines for you.

Nebraska State Bar Association · nebar.com — no standalone AI opinion located as of June 2026.

From the Courts · Recent · Nebraska

What the courts did — and what it changes at your desk.

Decisions that bind a Nebraska practitioner — Nebraska’s appellate courts and the federal courts covering Nebraska, including the U.S. Eighth Circuit — read for what actually changes how you draft, advise, and plan. Trusts and estates broadly, not Medicaid alone: wills and capacity, undue influence, fiduciary duty, trust construction, and estate recovery. One read, the holding, and the official cite.

Trailing window
Nebraska appellate courts
Federal courts · Eighth Cir.

No new verified T&E decision from Nebraska’s courts this period — controlling authority unchanged.

This lane reads each new opinion from Nebraska’s appellate courts and the federal courts covering Nebraska (Eighth Circuit) before anything lands here, and reads-and-discards matters that aren’t trusts-and-estates — criminal, family, commercial/LLC fiduciary, tax, and cases where an estate or trust is only a party. For this period’s trailing window, no new verified trusts-and-estates or estate-recovery decision from those courts was identified in the sources reviewed.

Nothing to re-paper from the bench this period; controlling authority is unchanged. When the next verified T&E ruling issues, it lands here with the holding and the official cite.

Controlling authority unchanged · Nebraska appellate courts · U.S. Eighth Circuit.

Week Of June 22, 2026

This week.

This week in Nebraska for the T&E solo with Nebraska Medicaid clients: the developments from the Nebraska State Bar Association and Nebraska DHHS (Medicaid) that actually moved your practice this period — each one primary-source verified.

Bar and Medicaid changes land on different schedules and aren’t indexed by practice focus. Every item here was checked against its primary source, with the link, so you can verify before relying on it.