Neb. Rev. Stat. §§ 30-24,101
Current with changes through the 2024 First Special Legislative Session
Unless a different intention is indicated by the will, the amount of a noncontingent indebtedness of a successor to the estate if due, or its present value if not due, shall be offset against the successor's interest; but the successor has the benefit of any defense which would be available to him in a direct proceeding for recovery of the debt.
Neb. Rev. Stat. §§ 30-24,101