Neb. Rev. Stat. § 30-2311
Current with changes from the 2024 legislative session enacted on or before 4/18/2024
A debt owed to the decedent is not charged against the intestate share of any person except the debtor. If the debtor fails to survive the decedent, the debt is not taken into account in computing the intestate share of the debtor's issue.
Neb. Rev. Stat. § 30-2311