Neb. Rev. Stat. § 76-114
Current with changes from the 2024 legislative session enacted on or before 4/18/2024
When any property is limited, mediately or immediately, in an otherwise effective testamentary conveyance, in form or in effect, to the heirs or next of kin of the conveyor, or to a person or persons who on the death of the conveyor are some or all of his heirs or next of kin, such conveyees acquire the property by purchase and not by descent.
Neb. Rev. Stat. § 76-114