How Nebraska Divides Property in Dissolution (2026)

Nebraska is an equitable distribution state. Marital property is divided equitably — not necessarily equally — based on all relevant circumstances.

What Is Divided — Marital Property

Marital property includes all property acquired by either spouse during the marriage:

• Income earned during the marriage
• Real estate purchased during the marriage
• Retirement contributions made during the marriage
• Bank and investment accounts funded with marital income
• Vehicles purchased during the marriage
• Business interests accumulated during the marriage

Separate property (generally not divided):

• Property owned before the marriage
• Gifts received by one spouse
• Inheritances received by one spouse

Important: Nebraska courts have broad equitable authority and may consider all property — including separate property — in fashioning a fair award, particularly in long marriages. Document separate property carefully.

Equitable Distribution Factors

Nebraska courts consider all relevant factors, including:

1. Duration of the marriage
2. Each spouse's contribution to the marital estate (financial and non-financial)
3. Each spouse's economic circumstances
4. Separate property of each party
5. Property each party brought to the marriage
6. Each party's earning capacity and education level
7. Tax consequences of the proposed division
8. Custodial provisions for children
9. Dissipation or waste of marital assets
10. Other relevant equitable factors

Alimony — No Formula

Nebraska courts may award alimony based on an equitable analysis. Courts consider:

• Duration of the marriage
• Property division in the dissolution
• Each party's present and future earning capacity
• Standard of living established during the marriage
• Contributions to the marriage (including homemaking and career sacrifice)
• Specific circumstances of the parties

There is no formula. Alimony can be periodic (ongoing with modification rights) or lump-sum (fixed, non-modifiable). It terminates on death or remarriage unless the Decree provides otherwise.

Retirement Accounts

• ERISA plans (401k, 403b, pension): QDRO required after Decree. Marital portion = contributions from marriage to date of separation.
• Nebraska Public Employees Retirement System (NPERS) / county/municipal plans: Domestic relations order submitted to the plan administrator after Decree. Contact NPERS for specific procedures.
• IRAs: Transfer incident to dissolution — specific Decree language required; direct rollover to alternate payee IRA.

Real Estate — Nebraska Register of Deeds

Nebraska real property records are maintained by the County Register of Deeds — a county-level office distinct from the District Court.

1. Prepare a Quitclaim Deed or Warranty Deed
2. Execute and notarize
3. Record at the County Register of Deeds of the county where the property is located
4. Fee: approximately $10–$20 per page
5. Nebraska does not impose a documentary stamp tax on transfers incident to dissolution — confirm with the Register of Deeds

Last reviewed: March 2026 | Equitable distribution | All property may be considered in long marriages | Alimony: no formula | QDRO for employer plans | NPERS DRO for state employees | Nebraska Register of Deeds for deed recording | supremecourt.ne.gov | nebraskalegalhelp.org

Last reviewed: March 2026 · Verify current fees and forms with your local court before filing.