There is a newer version of the Nebraska Revised Statutes
2009 Nebraska Code
Chapter 30 DECEDENTS' ESTATES; PROTECTION OF PERSONS AND PROPERTY
30-24,101 Right of retainer.
30-24,101.
Right of retainer.Unless a different intention is indicated by the will, the amount of a noncontingent indebtedness of a successor to the estate if due, or its present value if not due, shall be offset against the successor's interest; but the successor has the benefit of any defense which would be available to him in a direct proceeding for recovery of the debt.
Source-
Laws 1974, LB 354, § 179, UPC § 3-903.
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