Nebraska Revised Statute 42-742
Contest of registration or enforcement.
(a) A party contesting the validity or enforcement of a registered support order or seeking to vacate the registration has the burden of proving one or more of the following defenses:
(1) the issuing tribunal lacked personal jurisdiction over the contesting party;
(2) the order was obtained by fraud;
(3) the order has been vacated, suspended, or modified by a later order;
(4) the issuing tribunal has stayed the order pending appeal;
(5) there is a defense under the law of this state to the remedy sought;
(6) full or partial payment has been made;
(7) the statute of limitation under section 42-739 precludes enforcement of some or all of the alleged arrearages; or
(8) the alleged controlling order is not the controlling order.
(b) If a party presents evidence establishing a full or partial defense under subsection (a) of this section, a tribunal may stay enforcement of a registered support order, continue the proceeding to permit production of additional relevant evidence, and issue other appropriate orders. An uncontested portion of the registered support order may be enforced by all remedies available under the law of this state.
(c) If the contesting party does not establish a defense under such subsection to the validity or enforcement of a registered support order, the registering tribunal shall issue an order confirming the order.
Pursuant to section 42-743, a litigant is precluded from raising an equitable estoppel defense to challenge the enforcement or modification of a foreign support order once the foreign order has been confirmed pursuant to this section. Trogdon v. Trogdon, 18 Neb. App. 313, 780 N.W.2d 45 (2010).