Nebraska Revised Statute 30-24,101
Chapter 30 Section 24,101
Right of retainer.
Unless a different intention is indicated by the will, the amount of a noncontingent indebtedness of a successor to the estate if due, or its present value if not due, shall be offset against the successor's interest; but the successor has the benefit of any defense which would be available to him in a direct proceeding for recovery of the debt.
- Laws 1974, LB 354, § 179, UPC § 3-903.