Neb. Admin. Code § 316-23-002 — Definition of the Term Nonresident Estate or Trust Domicile

002.01 A nonresident estate or trust is every estate or trust which is not a resident estate or trust and includes: 002.01A The estate of a decedent who was not domiciled in Nebraska at his or her death, 002.01B A trust which consists of property transferred by the last will and testament of a decedent who at his or her death was not domiciled in Nebraska, 002.01C A trust which consists of property of, or was created by, a person not domiciled in Nebraska at the time the trust became irrevocable. 002.02 002.02A The term domicile shall mean the place where a person has his or her true, fixed, and permanent home and principle establishment and to which, whenever he or she is absent, he or she has the intent to return. Once a domicile is acquired, it is presumed to continue until a new domicile is acquired. A change of domicile requires an actual change of residence coupled with the intention to permanently abandon the former domicile. 002.02B It is possible for an individual to be a resident of another state for the purposes of voting, paying taxes, attending schools of higher education as a resident, or exercising other privileges of a resident of that state and still be domiciled in Nebraska if he or she did not have the intent to permanently abandon his or her former home in Nebraska. 002.02C An unemancipated minor's domicile is usually the same as his or her parents and the domicile of the parents is usually the same as the residence of their minor children. 002.02D An estate or trust, once established as a resident estate or trust, cannot be changed to a nonresident estate or trust because of the change of residence of any of the parties involved, or of the change in location of any of the property involved. 002.03 In determining whether an estate or trust is resident or nonresident, the residence of the executor or administrator or trustee shall not be considered. Neither the residence of the beneficiaries (unless one is the settlor also) nor the situs of the trust or estate shall be determinative as to the residence or nonresidence of the trust or estate. 002.04 If the governing instrument or a rule of conflicts of law adopts the law of a state other than Nebraska for purposes of interpretation or administration of a trust, the trust does not become a nonresident trust. (Section 77-2714.01 R.R.S. 1996. November 11, 1998.)