Date of this Version



© 1995, The Board of Regents of the University of Nebraska on behalf of the University of Nebraska–Lincoln Extension. All rights reserved.


This is one in a series of Cooperative Extension publications providing information and background for estate planning by persons operating Nebraska's farms and ranches. Titles of documents in the series are listed at the end. Reading the documents in this series will improve your understanding of estate planning tools and alternatives, and will make it easier to communicate with your attorney, accountant, and other helpers when your estate plan is prepared.