Change provisions relating to civil procedure, decedents' estates, trusts, and inheritance taxes

LB 1160 updates Nebraska's estate and inheritance laws to modernize rules for decedents' estates, trusts, and inheritance taxes. It increases homestead allowances for surviving spouses (to $25,000 for deaths after 2027) and adjusts exempt property allowances for household items (to $17,500). The bill also allows a "certification of trust" to establish homestead ownership and clarifies that specific property devises in wills don't cover homestead/exempt claims. These changes directly affect surviving spouses, minor/dependent children, and estate administrators handling probate matters under Nebraska law.