Adult Guardianship Periodic Reporting Requirements in Nebraska
At a glance
| Covered guardian and report types | Guardian: annual person report and, with estate control, inventory/account; conservator: inventory and annual account (Neb. Rev. Stat. §§ 30-2628(4), (6), 30-2647–2648; Ct. R. § 6-1442). |
|---|---|
| First plan, inventory or account | Court rule calls for guardian or conservator estate inventory within 30 days of appointment with oath/affirmation; statute requires guardian inventory if no conservator, and conservator inventory in all cases (Neb. Rev. Stat. §§ 30-2628(4), 30-2647; Ct. R. § 6-1442(A)). |
| Repeat interval and due date | Guardian condition report at least yearly; conservator annual account; estate-controlling guardian's account due within 30 days after first appointment year and annually thereafter unless court orders otherwise (Neb. Rev. Stat. §§ 30-2628(6), 30-2648; Ct. R. § 6-1442(B)). |
| Condition and care-plan content | Guardian reports the ward's condition and any estate in guardian's possession/control; statute allows interested-person comments for 30 days after report filing (Neb. Rev. Stat. § 30-2628(6)). |
| Property and accounting content | Estate-controlling guardian and conservator account annually, with updated inventory; bank and brokerage statements go to court unless waived for good cause (Neb. Rev. Stat. §§ 30-2628(4), 30-2647–2648; Ct. R. § 6-1442(B)). |
| Oath and required attachments | Inventory includes completeness oath/affirmation; account carries updated inventory, bank/brokerage records and mailing certificate, subject to rule exceptions (Neb. Rev. Stat. §§ 30-2628(4), 30-2647; Ct. R. § 6-1442(A)–(B)). |
| Who receives or may inspect the report | Initial inventory and annual accounts mailed to interested persons with objection notice and mailing certificate; annual guardian report mailing certificate required; bank statements generally stay with court (Neb. Rev. Stat. §§ 30-2628(4), 30-2647; Ct. R. § 6-1442(A)–(C)). |
| Court review and late filing | Court reviews reports/accounts and can hold hearing; inventory or accounting 30 days overdue triggers show-cause hearing on possible removal (Neb. Rev. Stat. § 30-2628(6); Ct. R. § 6-1442(A), (F)–(G)). |
| Final or change-triggered report | Conservator accounts on resignation/removal and may settle at end of disability with court or former protected person/representative; newly found assets over $500 trigger 30-day notice form (Neb. Rev. Stat. § 30-2648; Ct. R. § 6-1442(E)). |
Requirements one by one
First inventory and annual reporting
Court Rule § 6-1442(A) requires a guardian or conservator inventory within 30 days after appointment, with a completeness oath or affirmation. The statutes separately require a guardian to inventory an estate when no conservator has been appointed and every conservator to inventory the protected person's estate. (§§ 30-2628(4), 30-2647.)
A guardian reports the adult's condition and any estate the guardian controls at least yearly. A conservator accounts annually; the rule schedules an estate-controlling fiduciary's account no later than 30 days after the first year from appointment and annually thereafter unless the court orders otherwise. The account includes an updated inventory and, absent good-cause waiver, bank and brokerage statements. (§§ 30-2628(6), 30-2648; Ct. R. § 6-1442(B).)
Copies and review
The first inventory goes to interested persons with a right-to-object notice and mailing certificate. An account carries the same type of mailing proof; the court generally receives the financial statements without copies going to interested persons. Guardians without estate control still file a certificate showing that they mailed the annual report and objection notice. The court reviews inventories, reports and accounts and may set a hearing if concerns arise. (§§ 30-2628(4), 30-2647; Ct. R. § 6-1442(A)–(C), (G).)
What trips people up
A late inventory or account has an express procedure: if still unfiled 30 days after its due date, the court must issue a show-cause order and set a hearing on possible removal. The order is a hearing step, not automatic removal. (Ct. R. § 6-1442(A), (F).)
A notice of a newly discovered asset is due within 30 days after learning of an asset, gift, award, settlement or inheritance over $500 omitted from the current inventory; the rule also requires mailing proof and objection notice. (Ct. R. § 6-1442(E).)
Common questions
Can an interested person respond to the guardian's report? The court receives comments about continued guardianship or amendment of the order for 30 days after the report is filed. (§ 30-2628(6).)
What happens when the conservatorship ends? The conservator accounts on resignation or removal. On the end of minority or disability, the conservator may account to the court or to the former protected person or that person's personal representative. (§ 30-2648.)
Statutes and sources
The operative statute sections are Neb. Rev. Stat. § 30-2628, § 30-2647, and § 30-2648. The current Nebraska Supreme Court Rule § 6-1442 supplies detailed filing and review procedure. Verbatim excerpts and official URLs appear above. Accessed October 3, 2026.
Source links
Every statute quoted above, linked, with the date we checked it.
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