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.

When equal business owners can no longer agree, the available options depend on the entity, governing documents, ownership records, and specific effect on the business. This Nebraska-focused guide explains LLC and corporate dissolution standards, the corporate election-to-purchase process, fair-value rules under Bohac, temporary court relief, and the risks of unilateral action.