Neb. Rev. Stat. 30-24,117 prescribes exactly three things this statement must say, and they are recited below in the statute’s own order. It prescribes nothing about the shape of the account it refers to: not a schedule, not a column, not a heading. The account further down this page is this product’s own presentation of the estate’s own records, in the standard fiduciary charge-and-discharge form, not a shape Nebraska law requires.

(1) Notice to creditors was published, and the first publication occurred more than four months before the date of this statement.

Date of first publication:

(2) The personal representative has fully administered the estate of the decedent by making payment, settlement or other disposition of all claims which were presented, expenses of administration and estate, inheritance and other death taxes, except as specified in this statement, and the assets of the estate have been distributed to the persons entitled.

Anything excepted from that, and specified here:

If any claim remains undischarged, 30-24,117(a)(2) asks this statement to say which is true: the estate was distributed subject to possible liability with the agreement of the distributees, or other arrangements were made to accommodate it, detailed here:

(3) The personal representative has sent copies of this statement to the distributees and to every creditor or other claimant of whom the personal representative is aware whose claim is neither paid nor barred, and has furnished a full account in writing of the administration to the distributees whose interests are affected by it. The account below is what satisfies that recital.

This statement may not be filed earlier than five months after the date of original appointment of the personal representative (Neb. Rev. Stat. 30-24,117). That is not five months from the date of death.

Date of original appointment:

First publication of the notice to creditors must have occurred more than four months before the date of this statement (30-24,117(a)(1)). That is a different clock from the one above, and a different clock from the one below.

The creditor claims bar itself runs two months from the date of first publication (Neb. Rev. Stat. 30-2483). It is a separate deadline from the two above; it governs when a claim is barred, not when this statement may be filed.

If no proceeding involving the personal representative is pending in the court one year after this statement is filed, the appointment terminates (Neb. Rev. Stat. 30-24,117(b)).