Nebraska Code § 30-2302

Share of the spouse.
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The intestate share of the surviving spouse is:
(1) if there is no surviving issue or parent of the decedent, the entire intestate estate;
(2) if there is no surviving issue but the decedent is survived by a parent or parents, the first one hundred fifty thousand dollars, plus one-half of the balance of the intestate estate;
(3) if there are surviving issue all of whom are issue of the surviving spouse also, the first one hundred fifty thousand dollars, plus one-half of the balance of the intestate estate;
(4) if there are surviving issue one or more of whom are not issue of the surviving spouse, one-half of the intestate estate.

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