Legal Question in Wills and Trusts in Nebraska

inheritance tax class question

I am personal rep about to sign inheritance tax worksheet. One beneficiary, a nephew, was supported by the uncle for more than 10 years (the decedent, who had no children), so he qualifies for Class I tax rate by statute 77-2004. In your opinion, should his relationship be marked as ''child'' with an explanation attached, or as ''nephew'' with an explanation attached. It is currently marked child with an explanation on the worksheet, just wanted another opinion, I was thinking it was more approprate to put down how he was actually related and then explain why he is class I. Thanks.

Asked on 1/30/09, 10:32 am

1 Answer from Attorneys

Monte Schatz Attorney at law

Re: inheritance tax class question

Unless there was a legal adoption of this child by the uncle, you should mark this down as nephew. There is no common law recognition of a parent/child unless a formal termination of the natural parents has occurred followed by an actual adoption by the uncle.

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Answered on 1/30/09, 10:44 am

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