Can you contest an approved estate accounting in Nebraska more than a year later?

Short answer: Possibly — but the later you wait, the harder it usually is. Whether you can successfully contest an approved estate accounting more than a year after approval depends on whether the estate is still open, what kind of court order was entered (interim approval vs. final decree), whether there is evidence of fraud, mistake, or newly discovered assets, and whether Nebraska time limits or equitable defenses (like laches) apply.

Detailed answer — how the process generally works in Nebraska

This explanation assumes you have little or no experience with probate. Probate is the court-supervised process for settling a deceased person’s debts and distributing assets. A personal representative (executor or administrator) submits accountings to the probate court showing money in, money out, and distributions. The court may approve those accountings and enter orders or a final decree closing the estate.

Key concepts:

• Interim accounting vs. final decree: An interim accounting is a periodic report while the estate remains open. A final decree closes the estate and normally settles accounts for good. It is easier to contest an interim accounting than a final decree.
• Time, diligence, and notice: Nebraska courts expect interested persons to object promptly once they receive notice of an accounting or hearing. Delay can create serious obstacles, including dismissal on procedural grounds or a finding of laches (unreasonable delay causing prejudice).
• Grounds to reopen or set aside approval: Common grounds include fraud, concealment, material mistakes in the accounting, newly discovered evidence (that could not have been found earlier with reasonable diligence), or misconduct by the personal representative.

Practical steps if you want to contest an accounting after a year

1. Confirm the estate’s current status. Is the estate still open? Has a final decree been entered and the estate closed? If the estate remains open you have more procedural options.
2. Gather everything you have. Collect copies of the petition, inventory, accountings filed with the court, notices you received, the court’s approvals or final decree, bank records, correspondence, and any evidence of suspected wrongdoing or missing assets.
3. Act quickly. Even after a year your rights can disappear if you wait longer. Nebraska courts often consider the length of the delay and whether other beneficiaries would be prejudiced.
4. Consult a probate attorney. A probate lawyer can evaluate whether your situation fits an established ground to reopen or set aside an approval. If you cannot afford a lawyer, contact local legal aid resources or the Nebraska State Bar Association for referrals.
5. Possible filings:
   • If the estate is still open: file a formal objection to the accounting or a motion asking the court to require a corrected or supplemental accounting and to schedule a hearing.
   • If the estate is closed by a final decree: file a petition to reopen the estate or a motion to set aside the decree. Grounds commonly asserted include fraud, material mistake, newly discovered evidence, or that the personal representative breached fiduciary duties.
6. Serve interested parties and attend the hearing. The court will require notice to beneficiaries, creditors (if relevant), and the personal representative. Expect the court to weigh prejudice to other parties, length of delay, and the strength of your proof.
7. Possible outcomes: If successful, the court may order a new or corrected accounting, surcharge the personal representative (require repayment for losses), remove the personal representative, restore assets to the estate, or reopen the estate for further administration. If unsuccessful, the court may deny relief and possibly award costs to the personal representative.

Legal standards and timing — what to keep in mind

Nebraska law gives probate courts authority to supervise administration and to correct injustices. Courts will not lightly disturb final orders unless there is clear reason. Two practical points:

• When a beneficiary had timely notice of a hearing and did not object, courts will generally be reluctant to unwind the approval except for compelling reasons (fraud, concealment, or newly discovered facts that could not have been discovered earlier).
• Even if no specific statute sets a one-year bar, equitable doctrines (like laches or finality of judgments) can prevent relief after long delays. Conversely, if you can show active concealment or fraud by the personal representative, courts are more willing to reopen matters.

For general reference on Nebraska probate law, see the Nebraska Revised Statutes, Chapter 30 (Nebraska Probate Code): https://nebraskalegislature.gov/laws/statutes.php?chapter=30. For practical probate information and court contacts, see the Nebraska Judicial Branch probate resources: https://supremecourt.nebraska.gov/programs-services/probate.

When a late contest is likely to succeed

You have a better chance if you can show one or more of the following:

• The personal representative intentionally concealed assets or misled beneficiaries.
• You discovered important evidence after the accounting that you could not have found earlier with reasonable diligence (newly discovered assets or documents).
• The accounting contains material math errors or misstatements of fact that change distributions in a meaningful way.
• The personal representative engaged in self-dealing or breached fiduciary duties, and that misconduct was hidden.

When a late contest is unlikely to succeed

• You received clear notice and an opportunity to object but waited more than a year without a good reason.
• The estate was finally closed and later reopened would prejudice third parties (for example, if assets have been distributed to good-faith purchasers or creditors paid).
• You raise only minor accounting disagreements that do not affect distributions or reveal misconduct.

Helpful Hints

• Don’t assume time is unlimited. File something as soon as you suspect a problem — even a short written motion to preserve your rights can help.
• Document everything. Bank statements, emails, and letters to or from the personal representative can be critical evidence.
• Ask the court clerk what filings exist for the estate and request certified copies of the accounting and the court order you want to challenge.
• If assets were sold or distributed, identify recipients and dates; undoing transactions that occurred in good faith is harder.
• Talk to an attorney who practices probate law in Nebraska. Probate rules and local court practices vary by county; a local lawyer can evaluate procedural windows and likely outcomes.

Disclaimer

This article is for general informational purposes only and is not legal advice. It does not create an attorney-client relationship. If you think you have grounds to contest an accounting in Nebraska, consult a licensed Nebraska probate attorney promptly to protect your rights.