Nebraska Revised Statute 30-2311
Debts to decedent; retainer.
A debt owed to the decedent is not charged against the intestate share of any person except the debtor. If the debtor fails to survive the decedent, the debt is not taken into account in computing the intestate share of the debtor's issue.
- Laws 1974, LB 354, § 33, UPC § 2-111.