Detailed Answer

Disclaimer: This article is for informational purposes only and is not legal advice. Consult a qualified attorney to discuss your specific situation.

1. Notice of Appointment and Probate Proceedings

Under Neb. Rev. Stat. §30-2461, the personal representative must notify all heirs and devisees of the appointment within 30 days of qualification. This notice must include:

• The name, address, and telephone number of the personal representative or their attorney.
• The court in which the estate is pending and the case number.
• A statement that the heir or devisee has a right to petition the court.

See Neb. Rev. Stat. §30-2461: neb.le.ly/30-2461.

2. Inventory and Appraisal

Within 60 days after appointment, the personal representative must file an inventory of all estate assets with the court and serve a copy on each heir. This requirement appears in Neb. Rev. Stat. §30-2467. The inventory should list:

• Real property, with addresses and appraised values.
• Bank accounts, investments, and personal property, with estimated values.
• Debts and liabilities of the decedent.

See Neb. Rev. Stat. §30-2467: neb.le.ly/30-2467.

3. Accounting and Financial Reports

The personal representative must provide heirs with periodic accountings. Nebraska law requires an annual accounting in any probate continuing longer than one year. The accounting typically includes:

• Receipts and disbursements made on behalf of the estate.
• Current value of estate assets.
• Payments of debts, taxes, and administrative expenses.

See Neb. Rev. Stat. §30-2511: neb.le.ly/30-2511.

4. Final Distribution and Closing the Estate

Before distributing assets, the personal representative must confirm that all claims and taxes are satisfied. A final accounting is filed and served on heirs at least 30 days before the hearing on distribution. This procedure ensures transparency and gives heirs a chance to object.

See Neb. Rev. Stat. §30-2487: neb.le.ly/30-2487.

5. Fiduciary Duties to Heirs

• Duty of Loyalty: Act in the best interests of the estate and its beneficiaries, avoiding conflicts of interest.
• Duty of Care: Manage estate assets with diligence and prudence.
• Duty to Inform: Respond promptly to reasonable requests for information about the estate.
• Duty to Account: Keep clear, accurate records of all transactions.

Helpful Hints

• Keep detailed records of all communications and transactions.
• Provide heirs with copies of notices, inventories, and accountings.
• Consult an attorney promptly if conflicts or objections arise.
• Use certified mail or another trackable method when sending notices.
• Review Nebraska Probate Code provisions to confirm deadlines.