Within 90 daysNeb. Rev. Stat. §§ 30-2467, 30-2468, 30-2469Verified Sep 15, 2026View source of the personal representative's appointment.

The personal representative closes an informal estate by filing a verified sworn statement to close under Neb. Rev. Stat. § 30-24,117, certifying that notice to creditors was published (first publication more than four months earlier), the estate is fully administered and distributed, and a full written account was furnished to affected distributees; no hearing or court order is requiredNeb. Rev. Stat. §§ 30-24,115, 30-24,116, 30-24,117, 30-24,118, 30-24,119Verified Sep 15, 2026View source.

A person named as personal representative who will not serve renounces the appointment before anyone is appointed; the instrument is a written renunciation filed with the courtNeb. Rev. Stat. § 30-2412(c)Verified Sep 23, 2026View source.

No earlier than five months after the original appointment of a general personal representative, and only if the first publication of the notice to creditors occurred more than four months before the date of the closing statementNeb. Rev. Stat. § 30-24,117(a), (a)(1)Verified Sep 15, 2026View source. Payment/settlement of inheritance and other death taxes is a component of the § 30-24,117(a)(2) closing certification (the PR certifies the estate is fully administered including "estate, inheritance and other death taxes, except as specified in the statement"). Nebraska's inheritance tax is county-court-determined (§ 77-2018.01) and paid to the county treasurer (§ 77-2014); the PR must deduct/collect it before delivering property to beneficiaries (§ 77-2011). Consistent with the tax-rules taxClearance blockNeb. Rev. Stat. § 30-24,117(a)(2); §§ 77-2011, 77-2014, 77-2018.01Verified Sep 15, 2026View source.