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.
Neb. Rev. Stat. § 30-2311
Debts to decedent; retainer
Laws 1974, LB 354, § 33, UPC § 2-111.
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.