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Disclaimer: This article is for educational purposes only and does not constitute legal advice. Consult a qualified attorney licensed in Nebraska for advice about your specific circumstances.

Detailed Answer

In Nebraska, the personal representative (formerly called executor) follows a series of steps in probate to ensure estate expenses and creditor claims get paid before distributing assets to heirs. These procedures protect the estate from unexpected liabilities and satisfy statutory requirements under the Nebraska Probate Code.

1. Petition for Probate and Appointment

   The personal representative files a petition in county court to open probate. The court issues letters testamentary or of administration, granting authority to manage estate assets (Neb. Rev. Stat. 30-2310).

2. Inventory and Appraisal

   The personal representative inventories and appraises estate property. That inventory informs creditors and the court of available assets.

3. Notice to Creditors

   Within three months of appointment, the personal representative publishes notice to creditors in a local newspaper and mails direct notice to known creditors (Neb. Rev. Stat. 30-2412). This starts the claims deadline.

4. Claims Filing Period

   Creditors have up to three months after notice publication, and up to six months after appointment, to file valid claims. Late claims may be barred unless the court allows them for excusable neglect.

5. Allowance and Disallowance of Claims

   The personal representative reviews claims and may object if a claim appears invalid. The court rules on objections and allows or disallows each claim.

6. Payment of Expenses and Claims

   Nebraska law sets a priority order for paying estate obligations (Neb. Rev. Stat. 30-2414):

   • Administrative expenses (including attorney fees and court costs)
   • Funeral expenses and family allowances
   • Valid creditor claims
   • Taxes (estate and income taxes)
   • Bequests and residuary distributions
7. Final Accounting and Court Approval

   Once all claims and expenses are paid or settled, the personal representative files a final accounting with the court. The court reviews the accounting and, if approved, issues an order directing distribution to heirs.

Helpful Hints

• Keep detailed records of all notices, claims, and payments.
• Publish creditor notice in the county where the decedent lived.
• Confirm mailing addresses for known creditors to avoid delays.
• Track statutory deadlines: three months for claims, six months for final claims cutoff.
• Review Neb. Rev. Stat. 30-2414 closely for payment priority.
• Consult an attorney before objecting to or settling a disputed claim.