If you own part of a closely held business, or you're married to someone who does, the company's buy-sell agreement may set a buyout price. Does that price decide what the interest is worth in a Nebraska divorce? Not automatically. This post explains what the Nebraska Supreme Court actually decided in Brozek v. Brozek. It also covers why the agreement's exact wording and the valuation evidence both matter, and what an October 2026 Court of Appeals decision says about relying on tax returns. We close with what to gather and what to ask before anyone signs or responds to a proposed buyout.

If one spouse owned a business before the marriage, its growth during the marriage is not automatically divided and not automatically protected. Nebraska courts look at what the business was worth when the marriage began, whether it increased in value, what caused the increase, and who can prove each piece. This post walks through two 2026 Nebraska Court of Appeals decisions, Jeffers and McReynolds, explaining why company tax returns did not establish appreciation in one case. It also covers how courts approach valuing a closely held business and what to preserve before you talk with a lawyer.

Appealing a Nebraska divorce decree does not automatically pause payment obligations. Based on the Nebraska Court of Appeals’ memorandum opinion in McReynolds v. McReynolds, this article explains why equalization payments, attorney-fee awards, and other financial obligations may remain enforceable during an appeal unless proper supersedeas or stay procedures are followed. It also discusses how Nebraska courts may evaluate “inability to pay,” why valuable non-cash assets can matter, and what steps a person should consider before missing a court-ordered divorce payment deadline.