NEB. REV.STAT. § 30-24,127 and § 30-24,128 provide for summary closing of estates
which, less liens and encumbrances, do not exceed in value the homestead allowance,
exempt property, the family allowance, costs and expenses of administration, reasonable
funeral expenses, and reasonable and necessary medical and hospital expenses of the
last illness of a decedent. In such cases, there will be a personal representative
to whom an underpayment may be paid before the estate is summarily closed. NEB. REV.
STAT. § 30-24,128(b) provides:
“If no actions or proceedings involving the personal representative are pending in
the court one year after the closing statement is filed, the appointment of the personal
representative terminates.”