Nebraska Exemption Statutes
 

PUBLIC EMPLOYEE RETIREMENT BENEFITS

  • County Employees – Neb. Rev. Stat. § 23-2322 (Reissue 1997)
  • Legislators – Neb. Rev. Stat. § 24-710.02 (Reissue 1995)
  • Judges – Neb. Rev. Stat. § 50-916 (Repealed)
  • School Employees
    • Neb. Rev. Stat. § 79-1060 (Repealed)
    • Neb. Rev. Stat. § 79-9,104 (effective date March 22, 2002) Employees retirement system; annuitites; benefits; exempt from claims of creditors; exceptions.
  • School Retirement System
    • Neb. Rev. Stat. § 79-1552; becomes
    • Neb. Rev. Stat. § 79-948 (effective July 19, 1996) Retirement benefits; exemptions from taxation and legal process; exception. Note: The Revision of Statutes has pursuant to section 49-769 correlated LB900, section 583, with LB 1273, section 26, to reflect all amendments.
  • State Patrolmen
    • Neb. Rev. Stat. § 60-459 Transferred to section 81-2032
    • Neb. Rev. Stat. § 81-2032. Retirement system; funds; exemption from legal process; exception.
  • State Employees – Neb. Rev. Stat. § 84-1324 (Reissue 1994)

PERSONAL PROPERTY / CATCH-ALL

  • Personality – Neb. Rev. Stat. § 25-1552 (2000 Cum. Supp.)

SPECIFIC PERSONAL PROPERTY

  • Specific Exemptions; Personal Property; Selection by Debtor – Neb. Rev. Stat. § 25-1556 (2000 Cum. Supp.)

WAGES

  • Wages; Subject to Garnishment; Amount; Exceptions – Neb. Rev. Stat. § 25-1558 (2001 Cum. Supp.)

PENSION

  • Pensions of Disabled Soldiers and Sailors – Neb. Rev. Stat. § 25-1559 (Reissue 1995)
  • Stock, Pension, or Similar Plan or Contract – Neb. Rev. Stat. § 25-1563.01 (2001 Cum. Supp.)

PERSONAL INJURY SETTLEMENTS

  • Lump-sum settlement; structured settlement; exempt from certain process; when – Neb. Rev. Stat. § 25-1563.02 (Reissue 1995)

HOMESTEAD

  • Homestead, defined; exempted – Neb. Rev. Stat. § 40-101 (Reissue 1998)
  • Homestead, selection, property available for – Neb. Rev. Stat. § 40-102 (Reissue 1998)
  • Homestead; exemption; when inoperative – Neb. Rev. Stat. § 40-103 (Reissue 1998)
  • Homestead selection - Neb. Rev. Stat. § 40-105 (Reissue 1998)
  • Homestead; when set dqq selection of others lands Neb. Rev. Stat. §  (Reissue 1998)
  • Indivisible homestead; sale; conditions – Neb. Rev. Stat. § 40-111 (Reissue 1998)
  • Indivisible homestead; sale; proceeds; disposition – Neb. Rev. Stat. § 40-112 (Reissue 1998)
  • Indivisible homestead; sale; surplus proceeds; protection – Neb. Rev. Stat. § 40-113 (Reissue 1998)
  • Head of family, defined – Neb. Rev. Stat. § 40-115 (Reissue 1998)
  • Homestead; protection of surplus after execution sale – Neb. Rev. Stat. § 40-116 (Reissue 1998)

ANNUITY CONTRACT, INSURANCE PROCEEDS, and BENEFITS

  • Annuity contract; insurance proceeds and benefits; exempt from claims of creditors; exception; determination of values – Neb. Rev. Stat. § 44-371 (Reissue 1998)
  • Fraternal Benefit Society Benefits – Neb. Rev. Stat. § 44-1089 (Reissue 1998)

WORKERS' COMPENSATION BENEFITS

  • Compensation payments; nonassignable; not subject to attachment – Neb. Rev. Stat. § 48-149 (Reissue 1998)

UNEMPLOYMENT COMPENSATION BENEFITS

  • Benefits; assignments void; exemption from legal process; exception; child support obligations; terms, defined – Neb. Rev. Stat. § 48-647 (Reissue 1998)

ASSISTANCE TO AGED, BLIND, and DISABLED

  • Assistance to the aged, blind, and disabled; not vested right; not assignable; exemption from levy – Neb. Rev. Stat. § 68-1013 (Reissue 1996)

MISCELLANEOUS

  • Tax Refunds
  • Cemetery Lots – Neb. Rev. Stat. § 12-605 (Reissue 1997)
  • Social Security Benefits - 42 U.S.C § 407

ARTICLES

  • R. F. Duncan, "Through the Trap Door Darkly: Nebraska Exemption Policy and the Bankruptcy Reform Act," 60 Neb. L. Rev. 219 (1981)
  • Oliver B. Pollak and David G. Hicks, " ‘Please, Sir, I Want Some More,’ Loopholes, Austerity and the Cost of Living – Nebraska Exemption Policy Revisited,’ " 73 Neb. L. Rev. 298 (1994).