77-2038. Inheritance tax; decedent's will may direct apportionment of taxes; inter vivos instrument.
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/ne/chapter-77/77-2038A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Notwithstanding the provisions of Chapter 77, article 20, the decedent's will may provide direction for the apportionment of the taxes assessed upon any of the decedent's property subject to Nebraska inheritance tax or any written instrument executed inter vivos by the decedent may provide direction for the apportionment of the taxes assessed upon any property subject to Nebraska inheritance tax for the property dealt with in such inter vivos instrument.
The language in a trust clearly showed that the settlor wished to shift the burden of inheritance tax from the beneficiaries where the trust instructed the trustee to "pay from this trust all inheritance and estate taxes," whether on trust property or not, and the next subpart of the trust directed trustee to pay expenses and debts. In re Hessler Living Trust, 316 Neb. 600, 5 N.W.3d 723 (2024).