If a Business Was Owned Before the Marriage, Does the Other Spouse Get Half of Its Growth in a Nebraska Divorce?

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.