As soon as practicable after their appointment, the trustees shall make and file in the office of the clerk of the court, an inventory of all the effects, rights and credits which come to their possession or knowledge, the truth of which inventory shall be sworn to.
§ 25-21,141.Dissolved corporation; trustees; inventory.
Article 21: Special Proceedings and Actions · Not amended since original codification · Last verified July 22, 2026
In one sentenceAs soon as practicable after being appointed, this section requires the trustees to file a sworn inventory with the clerk of the court listing every effect, right, and credit that has come into their possession or to their knowledge.
Full Text of § 25-21,141
Source
R.S.1867, Code § 724, p. 519; R.S.1913, § 8348; C.S.1922, § 9300; C.S.1929, § 20-21,132; R.S.1943, § 25-21,141.
Plain-English Summary
Section 25-21,141 creates a public, verified record of exactly what the trustees have to work with. As soon as practicable after their appointment, the trustees must make and file, in the office of the clerk of the court, an inventory of all the effects, rights, and credits that come to their possession or knowledge.
That inventory is not an informal list — the truth of it must be sworn to. Filing a sworn inventory early in the process gives creditors, stockholders, and the court a documented baseline against which the trustees’ later collection efforts and distributions can be measured, and it discourages a trustee from quietly overlooking assets that should be part of the winding-up estate.
Frequently Asked Questions
When must the trustees file their inventory?
As soon as practicable after their appointment.
Where is the inventory filed?
In the office of the clerk of the court.
What has to be included in the inventory?
All the effects, rights, and credits that have come to the trustees’ possession or knowledge.
Does the inventory need to be sworn to?
Yes. The statute requires the truth of the inventory to be sworn to.
What is the purpose of requiring an early, sworn inventory?
It creates a documented starting point for the corporation’s assets, so the trustees’ later debt collection and distribution can be checked against what they reported holding at the outset.
Source & verification. Section text and the amendment-history citation are
reproduced verbatim from the Nebraska Legislature, Revisor of Statutes, enacted by the
Nebraska Legislature. Last verified July 22, 2026. ·
Official source
Also known as: trustee inventory requirement nebraskasworn inventory of a dissolved corporationfiling an inventory with the clerkeffects rights and credits inventorytrustee reporting of corporate assets