Certificate of Trust — Nebraska UTC Adopted
State-specific requirements for a Certificate of Trust in Nebraska.Create yours now →
Certificate of Trust · At a glance
Nebraska · summary of the record on file
Nebraska Revised Statutes Chapter 30, Article 38 (Nebraska Uniform Trust Code), Neb. Rev. Stat. §§30-38,101 et seq. Certification of trust at Neb. Rev. Stat. §§30-38,102 and 30-38,103. Rule against perpetuities at Neb. Rev. Stat. §§76-2001 to 76-2005. Enacted 2003 (LB 130), effective January 1, 2005.Citation text is shown as currently recorded. No source URL is on file for this state.Source URL missing · unverified- Notary: Nebraska requires a trust to be notarized for practical legal validity — the certification of trust statute (§30-38,102(b)) explicitly requires the certification to be 'in the form of an affidavit and signed and acknowledged by all acting trustees.
- Witnesses: No specific witness count is mandated for trust instruments under the Nebraska UTC, but notarization/acknowledgment is effectively required through the affidavit form for certifications.
- Recording: Real property held in trust requires notarized deeds for recording.
- Source URL: https://nebraskalegislature.gov/laws/statutes.php?statute=30-38,102
- Last verified: 2026-09-17
- Legal review: Not performed
Statutory Citation
Nebraska Revised Statutes Chapter 30, Article 38 (Nebraska Uniform Trust Code), Neb. Rev. Stat. §§30-38,101 et seq. Certification of trust at Neb. Rev. Stat. §§30-38,102 and 30-38,103. Rule against perpetuities at Neb. Rev. Stat. §§76-2001 to 76-2005. Enacted 2003 (LB 130), effective January 1, 2005.
How a Certificate of Trust works in Nebraska
Certification Requirements
Nebraska has a two-section certification of trust scheme. Neb. Rev. Stat. §30-38,102 (Use; form): A trustee may present a certification of trust to any person other than a beneficiary in lieu of a copy of any trust instrument to establish the existence or terms of the trust, voluntarily or at the request of the person. Notwithstanding any provision of the Nebraska UTC, no person is required to accept and rely solely on a certification of trust in lieu of a copy of, or excerpts from, the trust instrument itself. The certification shall be in the form of an affidavit and signed and acknowledged by all acting trustees. Neb. Rev. Stat. §30-38,103 (Contents): A certification of trust may confirm the following facts or contain the following information: (1) the existence of a trust and, for an inter vivos trust, the date of execution or, for a testamentary trust, the date of death of the decedent; (2) the identity of the grantor, settlor, or testator and each currently acting trustee; (3) the powers of the trustee and any restrictions imposed upon the trustee in dealing with trust assets; (4) the name or method of choosing successor trustees; (5) the revocability or irrevocability of the trust and the identity of any person holding a power to revoke it; (6) if there is more than one trustee, whether all must, or if less than all may, act to exercise identified powers; (7) the identifying number of the trust and whether it is a SSN or EIN; (8) the name of each beneficiary and the relationship to the grantor, settlor, or testator; (9) the state or other jurisdiction under which the trust was established; (10) the form in which title to trust assets is to be taken; (11) any information necessary to establish a person's ownership of a homestead for homestead exemption purposes (§§77-3501 to 77-3529). The certification must contain a statement that the trust has not been revoked or amended to make any representations incorrect and that the signatures are those of all the acting trustees.
Nebraska uses a two-section certification of trust scheme under Neb. Rev. Stat. çç 30-38,102 and 30-38,103. Section 30-38,102 provides that a trustee may present a certification of trust to any person other than a beneficiary in lieu of a copy of any trust instrument to establish the existence or terms of the trust. The certification shall be in the form of an affidavit and signed and acknowledged by all acting trustees. Section 30-38,103 sets forth the contents the certification may confirm, including: the existence of the trust and the date of execution or the date of death of the decedent; the identity of the grantor, settlor, or testator and each currently acting trustee; the powers of the trustee and any restrictions; the name or method of choosing successor trustees; the revocability or irrevocability and the identity of any person holding a power to revoke; whether all or less than all trustees must act; the identifying number of the trust and whether it is a SSN or EIN; the name of
Common mistakes that get certificates rejected
A common error is failing to include the affidavit form requirement. Neb. Rev. Stat. ç 30-38,102(b) requires the certification to be in the form of an affidavit and signed and acknowledged by all acting trustees. A certification that is merely signed but not in affidavit form does not conform. Another frequent mistake is omitting the beneficiary names and relationships required by ç 30-38,103(a)(8). A certification that leaves out the homestead exemption information when it is relevant to the transaction may also cause the recipient to require additional documentation. Failing to include the statement that the trust has not been revoked or amended to make representations incorrect is another common deficiency.
What makes Nebraska different
Nebraska's certification of trust is uniquely structured as a two-statute scheme under Neb. Rev. Stat. çç 30-38,102 and 30-38,103, rather than the single UTC ç 1013 model. The statute requires the certification to be in affidavit form and signed by all acting trustees, which is more formal than most UTC states. Nebraska uniquely requires beneficiary names and relationships, homestead exemption information, and the trust's identifying number (SSN or EIN). Nebraska's perpetuities opt-out mechanism under ç 76-2002 allows perpetual dynasty trusts when properly drafted. The state does not have a DAPT statute but provides spendthrift trust protections. Nebraska has a state income tax that applies to trust income for Nebraska-resident fiduciaries, but trusts with no Nebraska connection can avoid it. The Nebraska UTC was updated in 2026 (LB838) with an operative date of July 18, 2026.
Frequently asked questions
Why must a Nebraska certification of trust be in the form of an affidavit?
Under Neb. Rev. Stat. ç 30-38,102(b), the certification of trust must be in the form of an affidavit and signed and acknowledged by all acting trustees. This affidavit requirement makes the Nebraska certification more formal than the standard UTC model. The affidavit form ensures that the certification is sworn and acknowledged, providing an additional layer of formality for third parties relying on the document.
What beneficiary information must a Nebraska certification include?
Neb. Rev. Stat. ç 30-38,103(a)(8) uniquely requires the certification to include the name of each beneficiary and the relationship of each beneficiary to the grantor, settlor, or testator. This provision is not found in the standard UTC certification of trust model and makes the Nebraska certification more detailed than most state certifications. The inclusion of beneficiary names and relationships provides the recipient with greater certainty about the trust's scope and the interests at stake.
Can a Nebraska certification of trust be used for homestead exemption purposes?
Yes. Neb. Rev. Stat. ç 30-38,103(a)(11) permits the certification to include any information necessary to establish a person's ownership of a homestead for homestead exemption purposes under çç 77-3501 to 77-3529. This provision is unique to Nebraska and reflects the state's homestead exemption framework. A certification containing this information may help a trustee establish homestead ownership when dealing with trust-held real property in Nebraska.
Does Nebraska require a person to accept a certification of trust in lieu of the full trust?
No. Neb. Rev. Stat. ç 30-38,102(a) provides that notwithstanding any provision of the Nebraska UTC, no person is required to accept and rely solely on a certification of trust in lieu of a copy of, or excerpts from, the trust instrument itself. This provision protects third parties who prefer to review the full trust instrument. A recipient may request the full instrument or excerpts designating the trustee and conferring power to act.
Execution Requirements
Nebraska requires a trust to be notarized for practical legal validity — the certification of trust statute (§30-38,102(b)) explicitly requires the certification to be 'in the form of an affidavit and signed and acknowledged by all acting trustees.' For the trust instrument itself, the Nebraska Uniform Trust Code requires the settlor to have capacity, indicate intention to create the trust, and have a definite beneficiary. Nebraska does not currently recognize digital-only trusts — the trust must be printed and physically signed. Real property held in trust requires notarized deeds for recording. No specific witness count is mandated for trust instruments under the Nebraska UTC, but notarization/acknowledgment is effectively required through the affidavit form for certifications.
Business Trust Treatment
Nebraska does not have a specific business trust or Massachusetts trust statute separate from the Nebraska Uniform Trust Code. Business trusts operating in Nebraska are typically structured as LLCs, corporations, or limited partnerships under Nebraska's business entity statutes. Nebraska's trust code applies to express trusts generally. The Nebraska LLC Act, business corporation statutes, and partnership statutes are the primary vehicles for business entities. Foreign business trusts may operate in Nebraska subject to foreign entity registration requirements. Nebraska's trust code covers charitable and noncharitable express trusts. Nebraska has notable antitrust statutes (Neb. Rev. Stat. §59-1603) referencing 'trust or otherwise' in restraint of trade, but this addresses monopolistic combinations, not business trust entities.
Favorable Trust Laws
Nebraska modified its Statutory Rule Against Perpetuities Act in 2002 (Neb. Rev. Stat. §76-2002) to permit dynasty trusts: a nonvested property interest is invalid unless it vests or terminates within 21 years after a life in being, OR within 90 years after creation — BUT the governing instrument may state that the rule against perpetuities does not apply, effectively allowing perpetual/dynasty trusts when properly drafted. This opt-out mechanism makes Nebraska a dynasty trust-friendly state. Nebraska does not have a self-settled asset protection trust (DAPT) statute. Nebraska offers spendthrift trust protections under the UTC. Nebraska has a state income tax that applies to trust income for Nebraska-resident fiduciaries, but trusts with no Nebraska connection can avoid it. Nebraska has no state estate or inheritance tax. The dynasty trust opt-out under §76-2002 is Nebraska's most favorable trust feature.
Unique Factors
Nebraska's certification of trust is uniquely structured as a two-statute scheme (§30-38,102 for use/form and §30-38,103 for contents), rather than the single UTC §1013 model. Nebraska uniquely requires the certification to be 'in the form of an affidavit and signed and acknowledged by all acting trustees' (§30-38,102(b)) — more formal than most UTC states. Nebraska uniquely requires the certification to include the name of each beneficiary and their relationship to the grantor/settlor/testator (§30-38,103(a)(8)) — a provision not found in the standard UTC model. Nebraska uniquely includes homestead exemption information as a potential certification element (§30-38,103(a)(11)). Nebraska uniquely provides that 'no person is required to accept and rely solely on a certification of trust' (§30-38,102(a)) — protecting third parties who want the full instrument. Nebraska's perpetuities opt-out mechanism (§76-2002) allows perpetual dynasty trusts, making it a favorable jurisdiction for multi-generational wealth transfer planning. The Nebraska UTC was updated in 2026 (LB838) with an operative date of July 18, 2026.