1) Beneficiary class optimization (LB310)

• Shift Nebraska-situs assets toward closer relationship classes (e.g., lineal heirs) that enjoy larger exemptions/lower rates.
• Use specific bequests or trust subshares so Nebraska property passes to favorable classes, while non-NE assets can fund bequests for more remote beneficiaries.
• Keep relationship proof (birth/marriage/adoption certificates) ready for the court’s class determination.

2) Situs management (what is in Nebraska at death)

• Nonresidents: consider holding vacation homes/boats/vehicles in a way that avoids Nebraska tangible situs at death (storage/use outside NE, timing of moves, evidence of location).
• Residents and nonresidents: intangibles (brokerage/stock) are typically governed by domicile and generally not taxed in NE unless business situs is created—avoid NE-centered management, books/records, or agency that imply situs.
• For entity interests, document that the interest is an intangible; avoid facts that convert to Nebraska business situs.

3) Charitable & exempt transfers

• Use charitable bequests to reduce Nebraska-taxable transfers; pair with lifetime gifts when appropriate.
• Coordinate TOD deeds/beneficiary designations with the LB310 class effects—nonprobate transfers are still considered for inheritance tax.
• For blended families, combine charitable lead/tail with class-favorable distributions of NE property.

4) Valuation & discounts

• Obtain USPAP-compliant appraisals for Nebraska real property (effective date = date of death).
• Consider fractional interest or lack-of-marketability discounts for closely held interests when supported by qualified reports.
• For tangibles (equipment, art, livestock), assemble bills of sale, guides, expert statements, and location evidence.

5) Liquidity & lien clearance

• Budget cash for county tax within the statutory payment window (commonly 12 months) to avoid interest.
• For pending sales/refinances, plan early to get the Order Determining Inheritance Tax and the County Treasurer’s Receipt that title underwriters require.

6) Document pathways & evidence

• Keep an evidence binder: appraisals, deeds/parcel IDs, storage/garaging records, relationship proof, beneficiary matrix.
• Draft a beneficiary/class schedule that the court can adopt into the Order—reduces questions and accelerates hearings.

Estate plan update (before death)

1. Inventory NE-situs assets (real/tangibles) and identify beneficiary classes.
2. Retitle or relocate tangibles where appropriate; avoid NE business-situs facts for intangibles.
3. Revise will/trust to steer NE assets toward favorable classes or charity.
4. Set TOD/beneficiary designations consistent with the plan.

Filing playbook (after death)

1. Order appraisals; build the LB310 class matrix (exemptions/rates applied).
2. Prepare petition, beneficiary/class schedule, and proposed Order.
3. Coordinate Treasurer payoff and obtain the Receipt; deliver to title/escrow.