Quick answer: the most common mistake is never recording a new deed into the trust's name for real estate. It's still the family's own responsibility, and skipping it means that property goes through full Nebraska probate — on top of the same inheritance tax it would have owed regardless. See how the numbers change in the Nebraska probate vs living trust calculator.
Signing ≠ funding
1. Real estate deed never recorded — the #1 mistake
Moving real estate into a trust requires a new deed, signed and recorded with the register of deeds, naming the trust as owner. This is the step most often skipped. Left undone, that property remains a probate asset — subject to the full county-court process, the creditor claim rules, and the inheritance tax determination, regardless of the trust document sitting in a drawer.
2. Financial accounts left titled individually
Bank and brokerage accounts don't join a trust automatically. Each one has to be retitled into the trust's name, or the institution needs a copy of the trust document plus a change-of-ownership form. Accounts opened after the trust was created are especially easy to forget.
3. Assets acquired after the trust was created
A trust only holds what's actually been transferred into it. A car, account, or property acquired afterward stays outside the trust unless someone deliberately adds it — which is why periodic review matters as much as the initial funding.
4. Assuming the funding mistake also saves on tax
An asset left outside the trust doesn't dodge Nebraska's inheritance tax by accident — it owes the same tax a properly funded trust asset would have owed. The only thing a funding mistake costs is the probate-avoidance benefit; the tax bill was never in play either way.
A local probate attorney can review your estate — many offer a free consultation.