In re Estate of Lakin ( 2021 )


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    www.nebraska.gov/apps-courts-epub/
    10/22/2021 08:08 AM CDT
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    Nebraska Supreme Court Advance Sheets
    310 Nebraska Reports
    IN RE ESTATE OF LAKIN
    Cite as 
    310 Neb. 271
    In re Estate of Charles E. Lakin, deceased.
    Charles E. Lakin Foundation, Inc., appellant, v.
    Thomas Pribil and William Kilzer, Copersonal
    Representatives of the Estate of
    Charles E. Lakin, appellees.
    In re Trust of Charles E. Lakin, deceased.
    Charles E. Lakin Foundation, Inc. appellant, v.
    Thomas Pribil and William Kilzer, Cotrustees
    of the Charles E. Lakin Revocable
    Trust, et al., appellees.
    Filed October 8, 2021.   Nos. S-20-093, S-20-094.
    1. Summary Judgment: Appeal and Error. An appellate court affirms a
    lower court’s grant of summary judgment if the pleadings and admitted
    evidence show that there is no genuine issue as to any material facts or
    as to the ultimate inferences that may be drawn from the facts and that
    the moving party is entitled to judgment as a matter of law.
    2. ____: ____. In reviewing a summary judgment, an appellate court views
    the evidence in the light most favorable to the party against whom the
    judgment was granted, and gives that party the benefit of all reasonable
    inferences deducible from the evidence.
    3. Summary Judgment: Jurisdiction: Appeal and Error. When review-
    ing cross-motions for summary judgment, an appellate court acquires
    jurisdiction over both motions and may determine the controversy that
    is the subject of those motions.
    4. Appeal and Error. An appellate court may specify the issues as to
    which questions of fact remain and direct further proceedings as the
    court deems necessary.
    5. Jurisdiction: Appeal and Error. It is the power and duty of an appel-
    late court to determine whether it has jurisdiction over the matter before
    it, irrespective of whether the issue is raised by the parties.
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    IN RE ESTATE OF LAKIN
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    6. Jurisdiction: Final Orders: Appeal and Error. Generally, for an
    appellate court to acquire jurisdiction of an appeal, there must be a final
    order entered by the court from which the appeal is taken.
    7. Final Orders. When a trial court clearly intends its order to serve as a
    final adjudication of the rights and liabilities of the parties, the order’s
    silence on requests for relief can be construed as a denial of those
    requests.
    8. Final Orders: Appeal and Error. Pursuant to 
    Neb. Rev. Stat. § 25-1902
    (b) (Cum. Supp. 2020), an order affecting a substantial right
    made during a special proceeding is a final order which may be vacated,
    modified, or reversed.
    9. Decedents’ Estates. A proceeding under the Nebraska Probate Code is a
    special proceeding.
    10. Decedents’ Estates: Final Orders: Appeal and Error. A proceeding
    under 
    Neb. Rev. Stat. § 30-2454
     (Reissue 2016) to remove a personal
    representative for cause is a special proceeding and can be a final,
    appealable order even though it may not terminate the action or consti-
    tute a final disposition of the case.
    11. Final Orders: Appeal and Error. A substantial right is involved if an
    order affects the subject matter of the litigation, such as diminishing a
    claim or defense that was available to an appellant before the order from
    which an appeal is taken.
    12. Decedents’ Estates: Final Orders: Appeal and Error. An order deny-
    ing an application for the appointment of a special administrator in a
    probate dispute is a final, appealable order because the denial of such
    cannot be effectively vindicated on appeal from the judgment in which
    the probate estate would be finally established.
    13. Statutes: Appeal and Error. Statutory language is to be given its plain
    and ordinary meaning, and an appellate court will not resort to inter-
    pretation to ascertain the meaning of statutory words which are plain,
    direct, and unambiguous.
    14. Judgments: Appeal and Error. The plain language of 
    Neb. Rev. Stat. § 25-1912
    (1) (Cum. Supp. 2020) provides that a notice of appeal must
    be filed within 30 days after the entry of the judgment, signed by either
    the appellant or appellant’s attorney, and that the appellant must pay the
    required docket fee.
    15. Actions: Promissory Notes: Reformation: Equity: Courts. While an
    action on a promissory note is an action at law, reformation sounds in
    equity. And a court of equity will look to the substance of a transaction,
    rather than give heed to the mere form it may assume.
    16. Promissory Notes: Words and Phrases. A promissory note is an
    unconditional written promise, signed by the maker, to pay absolutely
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    and in any event a certain sum of money either to, or to the order of,
    the bearer or a designated person.
    17.   Wages: Words and Phrases. Deferred compensation is defined as com-
    pensation which is earned in exchange for services rendered.
    18.   Employment Contracts: Limitations of Actions. Parties to a contract
    of employment may agree that compensation for the services to be fur-
    nished shall be deferred until the completion of the work, but in such
    cases, the statute of limitations does not begin to run until the work has
    been fully performed.
    19.   Decedents’ Estates: Limitations of Actions: Notice: Claims. Under
    
    Neb. Rev. Stat. § 30-2483
     (Reissue 2016) of the Nebraska Probate Code,
    the clerk of the county court must give notice to creditors of an estate to
    present their claims within 2 months after the date of the first publica-
    tion of the notice or be forever barred.
    20.   Decedents’ Estates: Limitations of Actions: Waiver. Only with the
    consent of all successors may a personal representative waive any
    defense of limitations available to the estate.
    21.   Decedents’ Estates: Limitations of Actions: Claims: Waiver. If the
    defense of limitations is not waived by the personal representative, no
    claim against the estate which was barred by any statute of limitations
    at the time of the decedent’s death shall be allowed or paid.
    22.   Decedents’ Estates: Employment Contracts. Recovery is permitted
    for services rendered to a decedent during his or her lifetime if evidence
    shows that services were rendered under an express contract, either writ-
    ten or oral, to pay for them.
    23.   Decedents’ Estates: Notice: Claims. Mere notice to a representative
    of an estate regarding a possible demand or claim against the estate
    does not constitute presenting or filing a claim under 
    Neb. Rev. Stat. § 30-2486
     (Reissue 2016).
    24.   Decedents’ Estates: Claims: Limitations of Actions. All claims against
    a decedent’s estate which arose before the death of the decedent, if
    not barred by another statute of limitations, are barred against the
    estate, the personal representative, and the heirs and devisees of the
    decedent, unless presented according to 
    Neb. Rev. Stat. § 30-2485
    (a)
    (Reissue 2016).
    25.   Decedents’ Estates: Claims. The purpose of 
    Neb. Rev. Stat. § 30-2485
    (Reissue 2016) is to facilitate and expedite proceedings for distribu-
    tion of a decedent’s estate, including an early appraisal of the respec-
    tive rights of interested persons and the prompt settlement of demands
    against the estate.
    26.   ____: ____. As a result of the nonclaim statute, the probate court or the
    personal representative can readily ascertain the nature and extent of
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    IN RE ESTATE OF LAKIN
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    the decedent’s debts, determine whether any sale of property is neces-
    sary to satisfy a decedent’s debts, and project a probable time at which
    the decedent’s estate will be ready for distribution.
    27.   Decedents’ Estates: Claims: Limitations of Actions. If presentation of
    a claim against a decedent’s estate is required, a claim that is not duly
    and timely presented generally is barred, unless the delay is excused or
    relief is granted, and a claim that is not duly presented does not consti-
    tute a charge against, or a lien on, the estate.
    28.   Malpractice. Whether a breach of fiduciary duty has occurred is a ques-
    tion of fact.
    29.   Summary Judgment. On a motion for summary judgment, the question
    is not how a factual issue is to be decided but whether any real issue of
    material fact exists.
    30.   ____. Entry of summary judgment is appropriate only if there are no
    genuine issues of fact and if, as a consequence, one party is entitled to
    judgment as a matter of law.
    31.   Summary Judgment: Parties. The fact that both parties simultaneously
    are arguing that there is no genuine dispute of fact does not establish
    that a trial is unnecessary.
    32.   Pleadings: Evidence: Waiver: Words and Phrases. A judicial admis-
    sion, as a formal act done in the course of judicial proceedings, is a
    substitute for evidence and thereby waives and dispenses with the pro-
    duction of evidence by conceding for the purpose of litigation that the
    proposition of fact alleged by an opponent is true.
    33.   Pleadings: Intent. Judicial admissions must be deliberate, clear, and
    unequivocal, and they do not extend beyond the intent of the admission
    as disclosed by its context.
    34.   Pleadings. Formal acts that may operate as judicial admissions include
    statements made in pleadings.
    Appeal from the County Court for Douglas County:
    Stephanie S. Shearer, Judge. Reversed and remanded for
    further proceedings.
    Zachary W. Lutz-Priefert, Frederick D. Stehlik, William J.
    Lindsay, Jr., and John A. Svoboda, of Gross & Welch, P.C.,
    L.L.O., for appellant.
    Edward D. Hotz, Amanda M. Forker, and Benjamin C.
    Deaver, of Pansing, Hogan, Ernst & Bachman, L.L.P., for
    defendants-appellees Thomas L. Pribil and William A. Kilzer.
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    IN RE ESTATE OF LAKIN
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    310 Neb. 271
    Trenten P. Bausch and Megan S. Wright, of Cline, Williams,
    Wright, Johnson & Oldfather, L.L.P., for appellee Thomas L.
    Pribil in his individual capacity.
    Cathy S. Trent-Vilim and Brian J. Brislen, of Lamson,
    Dugan & Murray, L.L.P., for appellee William A. Kilzer, an
    individual.
    Heavican, C.J., Cassel, Stacy, Funke, and Freudenberg,
    JJ.
    Funke, J.
    The Charles E. Lakin Foundation, Inc., appeals from the
    granting of summary judgment in favor of Thomas Pribil and
    William Kilzer, appellees, who are the copersonal representa-
    tives of the estate of Charles E. Lakin and the cotrustees of the
    Charles E. Lakin Revocable Trust. The foundation contends
    appellees improperly paid Pribil approximately $7 million
    after Lakin’s death. On appeal, we conclude that because Pribil
    failed to file a claim for the debt with the estate, appellees’
    payment of the debt was not authorized. Based upon the sum-
    mary judgment record before this court, we conclude that a
    dispute of material fact exists regarding the foundation’s fidu-
    ciary duty claims against appellees as copersonal representa-
    tives and cotrustees. Therefore, we reverse, and remand for
    further proceedings consistent with this opinion.
    I. BACKGROUND
    1. Parties
    Lakin amassed an estate worth approximately $170 million
    at the time of his death. Lakin’s businesses included owner-
    ship of numerous farms in Iowa and Arizona. Lakin operated
    his business as Lakin Enterprises, which was not incorporated
    or established as a limited liability company. In 1972, Pribil
    began working for Lakin.
    In his “Last Will and Testament,” Lakin nominated
    Pribil and Kilzer, Lakin’s grandson, to serve as copersonal
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    IN RE ESTATE OF LAKIN
    Cite as 
    310 Neb. 271
    representatives of his estate. Lakin executed a trust, appointed
    Pribil and Kilzer to serve as cotrustees of the trust, and made
    the trust the primary beneficiary of his will.
    Lakin’s son, Charles E. Lakin III (Chuck), worked for him
    from 1977 until 2014. Initially, Chuck was a copersonal rep-
    resentative and cotrustee of Lakin’s estate and trust. In 2016,
    Lakin changed his will and trust agreement to remove Chuck
    from both representative positions and nominated Kilzer in
    his place.
    2. Trust Agreement
    Lakin named the foundation as the primary beneficiary of
    the trust. The trust authorized, but did not direct, the trustee
    to “pay or satisfy any other obligations of the Grantor’s estate
    (including without limitation debts of the Grantor and expenses
    of administration of the Grantor’s estate) as the Trustee in its
    sole discretion may deem appropriate.” Further, the trust agree-
    ment gave the trustee the power to dispose of any securities
    or property and to make payments and allocate principal or
    income or any property received as a result thereof.
    3. Promissory Note
    In 1984, Lakin wanted to increase Pribil’s salary, but did not
    want Chuck to know. As a result, Lakin made a confidential
    agreement to pay Pribil deferred wages in the future. Lakin
    and Pribil worked together to prepare a document entitled
    “Promissory Note” (note) setting forth their agreed-upon terms.
    The note reads:
    ON DEMAND, FOR VALUE RECEIVED, [Lakin]
    promises to pay to [Pribil], or order, the sum of ONE
    MILLION TWO HUNDRED THOUSAND DOLLARS
    ($1,200,000.00), plus an additional amount of FIFTY
    THOUSAND DOLLARS ($50,000.00) on each anniver-
    sary date of Pribil’s continuous employment by Lakin,
    together with interest, from date of demand at the rate of
    twelve percent (12%) per annum.
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    IN RE ESTATE OF LAKIN
    Cite as 
    310 Neb. 271
    The initial principal amount of this note represents
    additional compensation to Pribil from Lakin for the first
    twelve (12) years of Pribil’s employment with Lakin.
    Demand for payment on this Note by Pribil cannot be
    made by Pribil until Pribil reaches the age of sixty (60)
    or the demise of Lakin, whichever date occurs first. This
    date shall then be the due date of this note.
    The due date of this note, it is anticipated by Lakin,
    will be the date of the demise of Lakin and Lakin hereby
    directs the estate of Lakin to pay out to Pribil all mon-
    ies, due under this Note, in whole or in part, from time
    to time, as specifically directed by Pribil within ten (10)
    days after receipt of notice, from Pribil.
    In addition to the payment to Pribil of all monies due
    under this Note, Lakin agrees and directs that the princi-
    pal part of this Note shall be paid to Pribil as a tax free
    gift to Pribil or with all federal and state income taxes
    paid in full so that the entire principal part of this note
    shall be net “tax free” monies to Pribil.
    In addition to this note, this date, Lakin and Pribil have
    entered into an Incentive Compensation Agreement which
    is known to parties other than Lakin and Pribil; how-
    ever, for family reasons of Lakin, Lakin has requested
    of Pribil, and Pribil agrees, to keep this note confidential
    between Lakin and Pribil. The only other party that has
    knowledge of this note is the party that typed it for Lakin
    and this party has agreed to Lakin to also keep it confi-
    dential. To Lakin’s knowledge, Pribil does not know who
    this party is.
    With this note it is Lakin’s intent that Pribil shall
    have and for Pribil to know that Pribil will have forever
    financial security. Lakin feels this is justly due to Pribil
    for Pribil’s dedication to Lakin and superb performance
    in Lakin’s behalf and to provide to Pribil the additional
    incentive to remain in the continuous employ of Lakin.
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    IN RE ESTATE OF LAKIN
    Cite as 
    310 Neb. 271
    The validity of the written note is not contested. However,
    an alleged oral modification is contested. According to Pribil,
    he and Lakin orally agreed to reduce the interest rate to 6 per-
    cent annually and agreed that interest would accrue on Pribil’s
    60th birthday. Pribil claimed that in order to keep the agree-
    ment confidential, the note would become due upon Lakin’s
    death. Pribil testified that interest began when he turned 60
    years old in March 2007, even though he did not make a
    demand at that time. Pribil opined that the note was a compen-
    sation agreement for deferred wages due to him for his work
    with Lakin Enterprises.
    4. Probate Proceedings
    Lakin died in March 2016. In April 2016, Pribil and Kilzer
    filed an application for informal probate of the will and infor-
    mal appointment of a personal representative to administer
    Lakin’s estate. In the application, Pribil and Kilzer stated that
    neither was indebted to the estate nor a creditor of the estate.
    During a deposition, Pribil was asked whether his statement
    from the application was accurate, to which he responded,
    “Outside of my wages, but I never — I never understood —
    I’m certainly not indebted, and I didn’t consider myself a
    creditor, because wages is ongoing[.]” Pribil also characterized
    the debt as “an obligation of [Lakin]” and as “wages owing by
    the Estate.”
    Lakin’s will, which was admitted into probate, provides, in
    part, “My Personal Representative shall pay all enforceable
    debts, unsatisfied charitable pledges, funeral expenses, costs
    of administration including ancillary administration, costs of
    safeguarding and delivering devises, and other proper charges
    against my estate as soon as practicable.”
    5. Payment
    It is undisputed that Pribil did not file a claim in the estate
    proceedings. However, in April 2016, Pribil and Kilzer began
    discussions with their legal counsel regarding payment of the
    debt to Pribil. In June 2016, Pribil asked Lakin’s accountant
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    IN RE ESTATE OF LAKIN
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    310 Neb. 271
    to calculate the debt. On September 26, with the consent
    of Kilzer but without approval from the court, Pribil paid
    himself $6,946,828.33 as payment due under the note, with
    $3,242,869.12 withheld for taxes, leaving a net payment of
    approximately $3.7 million. In order to make the full payment
    under the note, Pribil and Kilzer liquidated stocks held by the
    trust without a request to the court.
    6. Petitions for Removal and Surcharge
    In May 2018, the foundation filed a petition for suspension,
    removal, and surcharge of the personal representatives and
    for appointment of successor copersonal representatives or a
    special administrator. At the same time, the foundation filed a
    petition for suspension, removal, and surcharge of the trustees
    and for appointment of successor cotrustees or a special fidu-
    ciary. The foundation moved to compel distribution of assets
    from the estate to the foundation and filed similar motions in
    the trust case. Pribil and Kilzer objected to the motions and,
    subsequently, moved for summary judgment in each case. The
    foundation, in turn, moved for partial summary judgment in
    each case. The foundation later renewed its motions to compel
    distribution of assets. Pribil and Kilzer filed an objection in the
    probate case.
    On June 26, 2018, in both cases, the court held a hearing on
    the foundation’s petitions for suspension and removal and took
    the matter under advisement. At the next hearing, the court
    informed the parties that it had not yet ruled on the matter from
    the previous hearing, and it advised that it would not be able to
    proceed that day due to new information that had come to light
    during the discovery process.
    At a December 6, 2018, hearing, the foundation offered
    into evidence in the probate case the amended petitions for
    suspension, removal, and surcharge of copersonal representa-
    tives and appointment of successor copersonal representatives
    or a special administrator. The foundation offered into evi-
    dence Pribil and Kilzer’s answers in both cases. On December
    20, the court held a hearing regarding the motion to compel
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    IN RE ESTATE OF LAKIN
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    310 Neb. 271
    distribution of assets, and it later held a hearing on a motion
    to stay payment of attorney fees.
    7. County Court’s Order
    On January 6, 2020, the county court entered a single order
    covering both cases. The court listed the motions that were
    pending to include (1) a motion for partial summary judgment
    filed by the foundation, (2) a motion for summary judgment
    filed by Pribil in his individual capacity, (3) a motion for sum-
    mary judgment filed by Kilzer in his individual capacity, (4)
    a motion for summary judgment filed by Pribil and Kilzer in
    their representative capacities, (5) a motion to stay or set aside
    attorney fees, (6) the motion to compel distribution of assets,
    and (7) the renewed motion to compel distribution of assets.
    The court granted summary judgment in favor of Pribil
    and Kilzer in their individual and representative capacities. In
    doing so, the court found that Pribil and Kilzer did not breach
    their fiduciary duties to the estate by paying the note or by
    delaying the administration of the estate. The court further
    found that Pribil and Kilzer did not breach their fiduciary
    duties to the trust by processing and disbursing the funds from
    the trust according to the terms of the note or by delaying the
    administration of the trust.
    The court overruled the foundation’s motion for partial sum-
    mary judgment in both matters. The court overruled the foun-
    dation’s motions to compel distribution and amended motions
    to compel distribution. However, the court’s order did not dis-
    miss the foundation’s petitions, nor did it explicitly rule on the
    foundation’s requests that Pribil and Kilzer be surcharged or be
    directed to provide an accounting.
    8. Appeals
    On February 4, 2020, the foundation filed two notices of
    appeal. The notice of appeal in the probate case identified
    the foundation as the appealing party and was signed by the
    foundation’s attorney. The foundation filed a separate notice of
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    appeal in the trust case, signed by the same attorney, but incor-
    rectly identified the trust as the appealing party. Over 2 months
    later, the foundation filed a motion to correctly identify the
    parties on appeal in the trust case, which the Nebraska Court
    of Appeals sustained. On our own motion, we moved the cases
    to our docket pursuant to our authority to regulate the dockets
    of the appellate courts.
    II. ASSIGNMENTS OF ERROR
    The foundation assigns, restated and consolidated, that the
    county court erred in (1) finding that the note was a deferred
    compensation agreement; (2) finding that the note was not
    barred by the applicable statute of limitations; (3) finding
    that Lakin and Pribil orally modified the note; (4) finding
    that Pribil was not required to file a claim with the estate,
    and thus concluding that Pribil and Kilzer in their representa-
    tive capacities were allowed to pay the amount due under the
    note; (5) concluding that Pribil had not judicially admitted his
    status as a creditor; (6) concluding that Pribil and Kilzer did
    not breach their fiduciary duties to the estate or to the trust;
    (7) not removing Pribil and Kilzer and appointing a successor
    personal representative and trustees; (8) not requiring Pribil,
    under Neb. Ct. R. § 6-1437 (rev. 2020), to obtain the court’s
    permission to pay himself in excess of $250; and (9) conclud-
    ing that Pribil and Kilzer were allowed to rely upon profes-
    sional advice.
    III. STANDARD OF REVIEW
    [1,2] An appellate court affirms a lower court’s grant of
    summary judgment if the pleadings and admitted evidence
    show that there is no genuine issue as to any material facts
    or as to the ultimate inferences that may be drawn from the
    facts and that the moving party is entitled to judgment as a
    matter of law. In reviewing a summary judgment, an appel-
    late court views the evidence in the light most favorable to the
    party against whom the judgment was granted, and gives that
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    party the benefit of all reasonable inferences deducible from
    the evidence. 1
    [3,4] When reviewing cross-motions for summary judgment,
    an appellate court acquires jurisdiction over both motions and
    may determine the controversy that is the subject of those
    motions; an appellate court may also specify the issues as to
    which questions of fact remain and direct further proceedings
    as the court deems necessary. 2
    IV. ANALYSIS
    1. Jurisdictional Issues
    (a) Final, Appealable Order
    [5,6] It is the power and duty of an appellate court to
    determine whether it has jurisdiction over the matter before
    it, irrespective of whether the issue is raised by the parties. 3
    Generally, for an appellate court to acquire jurisdiction of an
    appeal, there must be a final order entered by the court from
    which the appeal is taken. 4 Thus, as a threshold matter, we first
    address whether the county court’s order granting summary
    judgment is a final order.
    [7] The county court’s order did not explicitly discuss the
    foundation’s petition for suspension, removal of, and sur-
    charge of personal representatives and for appointment of suc-
    cessor copersonal representatives or a special administrator.
    However, when a trial court clearly intends its order to serve
    as a final adjudication of the rights and liabilities of the par-
    ties, the order’s silence on requests for relief can be construed
    as a denial of those requests. 5 Here, it is clear to us that the
    county court intended its order granting summary judgment
    1
    Sundermann v. Hy-Vee, 
    306 Neb. 749
    , 
    947 N.W.2d 492
     (2020).
    2
    Johnson v. Nelson, 
    290 Neb. 703
    , 
    861 N.W.2d 705
     (2015); Chicago
    Lumber Co. of Omaha v. Selvera, 
    282 Neb. 12
    , 
    809 N.W.2d 469
     (2011).
    3
    In re Estate of McKillip, 
    284 Neb. 367
    , 
    820 N.W.2d 868
     (2012).
    4
    Id.; State v. Riensche, 
    283 Neb. 820
    , 
    812 N.W.2d 293
     (2012).
    5
    See In re Estate of Hedke, 
    278 Neb. 727
    , 
    775 N.W.2d 13
     (2009).
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    to serve as a final adjudication of the rights and liabilities of
    the parties.
    The foundation asked the court for removal of appellees and
    for surcharge, based on the argument that appellees breached
    their fiduciary duties to the estate and the trust by paying
    Pribil’s note and delaying distribution of the trust assets. In
    granting appellees’ motions for summary judgment, the county
    court explicitly found that appellees did not breach their fidu-
    ciary duties owed to the estate or the trust. Additionally, the
    county court explicitly found that appellees properly paid
    Pribil’s claim and did not delay distribution of the trust assets.
    As such, the county court considered the foundation’s requests
    for affirmative relief and effectively, albeit implicitly, denied
    those requests. In this case, the court’s order can be understood
    as a dismissal of the foundation’s petitions, even if the order
    did not state so explicitly. We must next consider whether the
    order was final under 
    Neb. Rev. Stat. § 25-1902
    (1)(b) (Cum.
    Supp. 2020).
    [8-11] Under § 25-1902(1)(b), an order affecting a substan-
    tial right made during a special proceeding is a final order
    which may be vacated, modified, or reversed. This court has
    previously determined that a proceeding under the Nebraska
    Probate Code is a special proceeding. 6 More specifically, we
    have acknowledged that a proceeding under 
    Neb. Rev. Stat. § 30-2454
     (Reissue 2016) to remove a personal representa-
    tive for cause is a special proceeding within the meaning of
    § 25-1902 and therefore can result in a final, appealable order
    even though it may not terminate the action or constitute a
    final disposition of the case. 7 Further, a substantial right is
    involved if an order affects the subject matter of the litigation,
    such as diminishing a claim or defense that was available to
    an appellant before the order from which an appeal is taken. 8
    6
    See In re Estate of McKillip, supra note 3.
    7
    See In re Estate of Seidler, 
    241 Neb. 402
    , 
    490 N.W.2d 453
     (1992).
    8
    
    Id.
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    It is clear to us that the court’s order disposed of the founda-
    tion’s petitions and, therefore, affected a substantial right of the
    foundation. Moreover, a substantial right is affected when that
    right cannot be effectively vindicated in an appeal from another
    possible final judgment in the case. 9
    [12] In In re Estate of Muncillo, 10 we determined that an
    order denying an application for the appointment of a special
    administrator in a probate dispute was a final, appealable order,
    because the denial of such could not be effectively vindicated
    on appeal from the judgment in which the probate estate would
    be finally established, and that thus, the denial affected an
    essential legal right. 11 Here, just as in In re Estate of Muncillo,
    the dismissal of the foundation’s petition seeking removal of
    appellees and the appointment of a special administrator can-
    not be effectively vindicated on appeal from any other poten-
    tial final judgment or resolution of the case. The court’s order
    affected an essential legal right of the foundation. 12 The county
    court’s order operated as a final, appealable order.
    (b) Defect in Notice of Appeal
    As explained above, the notice of appeal filed in the trust case
    misidentified the appealing party. Kilzer argues this is a fatal
    flaw that deprives this court of proper appellate jurisdiction.
    In Hearst-Argyle Prop. v. Entrex Comm. Servs., 13 we deter-
    mined that a notice of appeal filed under the wrong docket
    number was not fatal to appellate jurisdiction. We recognized
    that the notice of appeal filed in that case correctly identi-
    fied the parties and the order being appealed from and that no
    9
    See 
    id.
    10
    In re Estate of Muncillo, 
    280 Neb. 669
    , 
    789 N.W.2d 37
     (2010).
    11
    
    Id.
    12
    See, e.g., Gillpatrick v. Sabatka-Rine, 
    297 Neb. 880
    , 
    902 N.W.2d 115
    (2017).
    13
    Hearst-Argyle Prop. v. Entrex Comm. Servs., 
    279 Neb. 468
    , 
    778 N.W.2d 465
     (2010).
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    party was confused or misled by the notice. 14 Here, there is no
    claim that the defect in the notice of appeal confused or misled
    a party. In fact, in a stipulation, all parties acknowledged the
    pending appeal and sought to correct a different issue in the
    transcript. Any scrivener’s error in one of the notices of appeal
    had no impact on the parties and does not warrant a dismissal
    of this appeal.
    Kilzer argues that this case can be distinguished from Hearst-
    Argyle Prop. because under 
    Neb. Rev. Stat. § 25-1912
     (Cum.
    Supp. 2020), the identity of an appealing party is a statutory
    requirement. We disagree.
    
    Neb. Rev. Stat. § 30-1601
    (1) (Cum. Supp. 2020) provides
    that “[i]n all matters arising under the Nebraska Probate Code
    . . . appeals may be taken to the Court of Appeals in the
    same manner as an appeal from district court to the Court of
    Appeals.” Section 30-1601(2) provides that “[a]n appeal may be
    taken by any party and may also be taken by any person against
    whom the final judgment or final order may be made or who
    may be affected thereby.” Section 25-1912(1) provides:
    The proceedings to obtain a reversal, vacation, or modifi-
    cation of judgments and decrees rendered or final orders
    made by the district court, including judgments and sen-
    tences upon convictions for felonies and misdemeanors,
    shall be by filing in the office of the clerk of the district
    court in which such judgment, decree, or final order
    was rendered, within thirty days after the entry of such
    judgment, decree, or final order, a notice of intention to
    prosecute such appeal signed by the appellant or appel-
    lants or his, her, or their attorney of record and, except as
    otherwise provided in sections 25-2301 to 25-2310 and
    29-2306 and subsection (4) of section 48-638, by depos-
    iting with the clerk of the district court the docket fee
    required by section 33-103.
    [13,14] It is well established that in general, statutory lan-
    guage is to be given its plain and ordinary meaning, and an
    14
    
    Id.
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    appellate court will not resort to interpretation to ascertain the
    meaning of statutory words which are plain, direct, and unam-
    biguous. 15 The plain language of § 25-1912(1) provides that a
    notice of appeal must be filed within 30 days after the entry of
    the judgment, signed by either the appellant or the appellant’s
    attorney, and that the appellant must pay the required docket
    fee. Looking at the plain language of § 25-1912(1), there is no
    requirement that a notice of appeal must include the appellant’s
    name. Therefore, we reject Kilzer’s argument.
    Because the notice of appeal in the trust case was timely
    filed, was filed under the correct docket, correctly identified
    the order being appealed from, and was signed by the founda-
    tion’s counsel, we find the notice of appeal met all of the statu-
    tory requirements under § 25-1912.
    We conclude that the court’s order operated as a final,
    appealable order, that both notices of appeal met statutory
    requirements, and that this court has appellate jurisdiction over
    the probate case and the trust case.
    2. Note
    The central dispute in this matter involves the 1984 agree-
    ment between Lakin and Pribil styled as a promissory note.
    The parties disagree as to whether the agreement is a promis-
    sory note or a deferred compensation agreement. In its order,
    the county court characterized the note as a deferred compensa-
    tion agreement.
    [15,16] “While an action on a promissory note is an action
    at law, reformation sounds in equity. And a court of equity will
    look to the substance of a transaction, rather than give heed to
    the mere form it may assume.” 16 A promissory note is “‘[a]n
    unconditional written promise, signed by the maker, to pay
    15
    Ash Grove Cement Co. v. Nebraska Dept. of Rev., 
    306 Neb. 947
    , 
    947 N.W.2d 731
     (2020); Metropolitan Utilities Dist. v. Balka, 
    252 Neb. 172
    ,
    
    560 N.W.2d 795
     (1997).
    16
    See Marcovitz v. Rogers, 
    276 Neb. 199
    , 205, 
    752 N.W.2d 605
    , 609-10
    (2008).
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    absolutely and in any event a certain sum of money either to,
    or to the order of, the bearer or a designated person.’” 17
    [17,18] Generally, deferred compensation is defined as com-
    pensation which is earned in exchange for services rendered. 18
    Parties to a contract of employment may agree that compen-
    sation for the services to be furnished shall be deferred until
    the completion of the work, but in such cases, the statute
    of limitations does not begin to run until the work has been
    fully performed. 19
    In this case, although the document bears the title “Promissory
    Note,” the substance of the document clearly reflects Lakin’s
    intention to provide Pribil with additional compensation for his
    services as an employee, as seen in a few key provisions. The
    second paragraph of the document provides, “The initial prin-
    cipal amount of this note represents additional compensation
    to Pribil from Lakin for the first twelve (12) years of Pribil’s
    employment with Lakin.” Additionally, the seventh paragraph
    of the document states:
    With this note it is Lakin’s intent that Pribil shall
    have and for Pribil to know that Pribil will have forever
    financial security. Lakin feels this is justly due to Pribil
    for Pribil’s dedication to Lakin and superb performance
    in Lakin’s behalf and to provide to Pribil the additional
    incentive to remain in the continuous employ of Lakin.
    This language demonstrates Lakin’s intent to pay Pribil com-
    pensation earned in exchange for the services Pribil rendered
    as an employee.
    Therefore, though the parties styled their written agreement
    as a promissory note, the county court did not err in character-
    izing the document as a deferred compensation agreement.
    17
    Id. at 204, 752 N.W.2d at 609, quoting Black’s Law Dictionary 1089 (8th
    ed. 2004).
    18
    Dooling v. Dooling, 
    303 Neb. 494
    , 
    930 N.W.2d 481
     (2019); Livingston v.
    Metropolitan Util. Dist., 
    269 Neb. 301
    , 
    692 N.W.2d 475
     (2005).
    19
    Weiss v. Weiss, 
    179 Neb. 714
    , 
    140 N.W.2d 15
     (1966).
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    3. Statute of Limitations
    The foundation argues the note was unenforceable because
    the statute of limitations had run by the time the note was paid.
    Under 
    Neb. Rev. Stat. § 25-205
     (Reissue 2016), “an action
    upon a . . . contract, or promise in writing . . . can only be
    brought within five years.” The foundation argues that under
    the note, demand for payment could not be made until the
    earlier of Pribil’s 60th birthday, which occurred in 2007, or
    Lakin’s death, which occurred in 2016. As a result, the foun-
    dation contends that the demand date should have occurred in
    2007 and that since it did not, the statute of limitations expired
    in 2012.
    However, as just discussed, we consider the written agree-
    ment to be a deferred compensation agreement. As we have
    previously held, under a deferred compensation agreement,
    the statute of limitations does not begin to run until the work
    has been fully performed. 20 The statute of limitations on the
    note did not commence to run until Pribil ceased to work for
    Lakin, 21 which occurred upon Lakin’s death in March 2016.
    Here, the statute of limitations did not expire until March 2021
    and, thus, did not bar payment under the note. The county court
    did not err in finding the note was not barred by the applicable
    statute of limitations.
    4. Oral Modification
    The foundation argues that the county court erred in finding
    that Lakin and Pribil orally modified the deferred compensa-
    tion agreement. The foundation contends that because the
    parties reduced their agreement to writing, by operation of
    law, the agreement could not be orally modified. Appellees
    20
    See 
    id.
    21
    See, Sodoro, Daly v. Kramer, 
    267 Neb. 970
    , 
    679 N.W.2d 213
     (2004); In
    re Estate of Baker, 
    144 Neb. 797
    , 
    14 N.W.2d 585
     (1944); In re Estate of
    Skade, 
    135 Neb. 712
    , 
    283 N.W. 851
     (1939); Phifer v. Estate of Phifer, 
    112 Neb. 327
    , 
    199 N.W. 511
     (1924).
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    counter that the terms of a written executory contract may
    be orally modified by the parties thereto at any time after its
    execution and before a breach has occurred, without any new
    consideration.
    The terms of the original agreement indicated that Pribil
    could make demand for payment of the note after he turned
    60 years of age. The agreement called for interest on the sums
    owed to Pribil to accrue at the rate of 12 percent per annum
    from the date of demand. In the trial court, appellees alleged
    that the agreement was orally modified to reduce the interest
    rate to 6 percent per annum and to fix the demand date as the
    date of Lakin’s death.
    On appeal, the parties seem to agree that the agreement
    was orally modified, insofar as both advocate for a 6-percent
    interest rate. Having considered the foundation’s appeal, we
    conclude that the alleged oral amendment is irrelevant. As
    we explain in greater detail below, the debt was incurred dur-
    ing Lakin’s life and was subject to the claims-barred statute
    applicable in estate proceedings. This assignment of error is
    without merit.
    5. Claim
    [19-21] Under 
    Neb. Rev. Stat. § 30-2483
     (Cum. Supp.
    2020) of the Nebraska Probate Code, the clerk of the county
    court must give notice to creditors of an estate to present their
    claims within 2 months after the date of the first publication
    of the notice or be forever barred. Only with the consent of all
    successors may a personal representative waive any defense of
    limitations available to the estate. 22 If the defense of limitations
    is not waived by the personal representative, no claim against
    the estate which was barred by any statute of limitations at the
    time of the decedent’s death shall be allowed or paid. 23
    22
    
    Neb. Rev. Stat. § 30-2484
     (Reissue 2016).
    23
    
    Id.
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    (a) Necessity of Claim
    The parties disagree as to whether Pribil was required to file
    a claim in the estate proceeding before the debt could be paid.
    The foundation contends that the debt was incurred by Lakin
    during his lifetime and that therefore, a claim was required.
    Appellees contend that the amounts owed to Pribil were merely
    wages earned after Lakin’s death or administrative expenses of
    the estate and that thus, no claim was required. The probate
    court agreed with appellees and ruled that since Pribil sought
    payment only after Lakin’s death, no claim was needed.
    Appellees rely upon 
    Neb. Rev. Stat. §§ 30-2476
     and
    30-2487 (Reissue 2016) to support their argument. Section
    30-2476(3) authorizes personal representatives to perform the
    decedent’s contracts that continue as obligations of the estate.
    Additionally, § 30-2476 specifically provides that the personal
    representatives, “acting reasonably for the benefit of the inter-
    ested persons, may properly . . . (24) continue any unincorpo-
    rated business or venture in which the decedent was engaged
    at the time of death.” Under § 30-2487(a), when the assets of
    the estate are insufficient to pay all claims in full, costs and
    expenses of administration of an estate have the first priority
    for payment. Costs and expenses of administering an estate
    include “expenses incurred in taking possession or control of
    estate assets and the management, protection, and preservation
    of the estate assets, expenses related to the sale of estate assets,
    and expenses in the day-to-day operation and continuation of
    business interests for the benefit of the estate.” 24
    Here, Lakin owed Pribil $1.2 million as of November 5,
    1984, as additional compensation for the first 12 years of
    Pribil’s employment. Additionally, the note indicated that Lakin
    would owe an additional $50,000 each year of Pribil’s contin-
    ued employment thereafter; that Pribil could demand payment
    after he reached 60 years of age or at the time of Lakin’s
    death, whichever occurred first; and that Lakin’s estate was
    24
    § 30-2487(c).
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    directed to pay Pribil within 10 days of Pribil’s demand. The
    note further indicated that the note would become due upon
    either Pribil’s 60th birthday or Lakin’s demise.
    [22] The record shows that the sums paid to Pribil were for
    periods of time Pribil worked for Lakin before his death. The
    note stated that the debt owed by Lakin arose during his life-
    time. Though Pribil continued in his employment after Lakin’s
    death, for purposes of compensation due under the note, the
    fact that Lakin did not incorporate Lakin Enterprises indicates
    that at Lakin’s death, Pribil no longer worked for Lakin per-
    sonally and any additional work would be chargeable to the
    estate. 25 Recovery is permitted for services rendered to a dece-
    dent during his or her lifetime if evidence shows that services
    were rendered under an express contract, either written or oral,
    to pay for them. 26
    We conclude that the debt was for deferred wages earned by
    Pribil during Lakin’s life. As such, the debt was not for wages
    earned after Lakin’s death or for an administrative expense of
    the estate. In order for the debt to be a valid debt of the estate,
    a claim needed to be filed.
    (b) Filing of Claim
    
    Neb. Rev. Stat. § 30-2486
     (Reissue 2016) sets forth two
    ways in which a claim against an estate may be presented.
    Under § 30-2486(1), the claim may be filed with the probate
    court. Alternatively, under § 30-2486(2), a claimant may file
    suit to recover the amount of the claim, so long as the suit is
    filed within the time period provided for filing claims with
    the estate.
    Here, it is undisputed that Pribil did neither. Pribil did not
    file a written statement of his claim with the clerk of the court,
    nor did he commence a court proceeding against Kilzer, the
    copersonal representative of Lakin’s estate.
    25
    See, In re Estate of Skade, supra note 21; Phifer, supra note 21.
    26
    See In re Estate of Baker, supra note 21.
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    Despite this record, appellees contend that on April 26,
    2016, approximately 29 days after Lakin’s death, Pribil dis-
    cussed the note with Kilzer and with an attorney hired to
    represent the copersonal representatives. The next day, Pribil
    emailed a copy of the note, a letter, and his calculation of inter-
    est to the attorney and Kilzer. Appellees argue that the same
    should constitute notice of the claim.
    [23] This court has held, however, that mere notice to a
    representative of an estate regarding a possible demand or
    claim against the estate does not constitute presenting or fil-
    ing a claim under the statute. 27 In J.R. Simplot Co. v. Jelinek, 28
    a company provided crop services to the decedent’s estate.
    When payments for the services were not made, the company
    filed a “‘Demand for Notice’” with the county court and then
    filed an action against the estate’s personal representative. 29
    The demand for notice simply stated that the company had a
    financial interest in the estate and held an outstanding claim,
    but failed to include either a basis for the claim or the amount
    due. 30 In determining whether the company’s demand for
    notice operated as a timely claim under § 30-2486, we looked
    to our past decision in In re Estate of Feuerhelm. 31 In doing so,
    we explained that the claim in In re Estate of Feuerhelm was
    deficient, in part, because “‘[a]lthough the language of [the]
    claim did alert the personal representative to the possibility
    of a claim by the trust, [the] claim did not contain a demand
    . . . upon the estate for satisfaction of any obligation. . . .’” 32
    We also explained that if notice were accorded the stature
    27
    J.R. Simplot Co. v. Jelinek, 
    275 Neb. 548
    , 
    748 N.W.2d 17
     (2008); In re
    Estate of Feuerhelm, 
    215 Neb. 872
    , 
    341 N.W.2d 342
     (1983).
    28
    J.R. Simplot Co., supra note 27.
    29
    Id. at 556, 
    748 N.W.2d at 25
    .
    30
    
    Id.
    31
    In re Estate of Feuerhelm, 
    supra note 27
    .
    32
    J.R. Simplot Co., supra note 27, 
    275 Neb. at 557
    , 
    748 N.W.2d at 25
    .
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    of a claim, the resultant state of flux and uncertainty would
    frustrate and avoid the purpose and objectives of the non-
    claim statute. 33
    Here, Pribil merely gave notice of the claim to Kilzer, but
    did so in a manner that failed to comply with the plain lan-
    guage of § 30-2486(2). Thus, we find no reason why Pribil’s
    letter or notice of his claim to Kilzer should be considered suf-
    ficient to constitute a proper demand or presentation of a claim
    under § 30-2486. As such, we conclude that Pribil failed to
    properly file or present a claim against Lakin’s estate.
    (c) Failure to File Claim
    [24] 
    Neb. Rev. Stat. § 30-2485
     (Reissue 2016) sets forth the
    limitations on presentation of claims and provides as follows:
    (a) All claims against a decedent’s estate which arose
    before the death of the decedent, including claims of
    the state and any subdivision thereof, whether due or to
    become due, absolute or contingent, liquidated or unliq-
    uidated, founded on contract, tort, or other legal basis,
    if not barred earlier by other statute of limitations, are
    barred against the estate, the personal representative, and
    the heirs and devisees of the decedent, unless presented
    as follows:
    Within two months after the date of the first publica-
    tion of notice to creditors if notice is given in compliance
    with sections 25-520.01 and 30-2483, except that claims
    barred by the nonclaim statute at the decedent’s domicile
    before the first publication for claims in this state are also
    barred in this state. If any creditor has a claim against
    a decedent’s estate which arose before the death of the
    decedent and which was not presented within the time
    allowed by this subdivision, including any creditor who
    did not receive notice, such creditor may apply to the
    33
    J.R. Simplot Co., supra note 27.
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    court within sixty days after the expiration date provided
    in this subdivision for additional time and the court, upon
    good cause shown, may allow further time not to exceed
    thirty days;
    (2) Within three years after the decedent’s death if
    notice to creditors has not been given in compliance with
    sections 25-520.01 and 30-2483.
    (b) All claims . . . against a decedent’s estate which
    arise at or after the death of the decedent . . . are barred
    . . . unless presented as follows:
    ....
    (2) Any . . . claim [other than one based on a contract
    with the personal representative], within four months after
    it arises.
    [25-27] The purpose of § 30-2485 is to facilitate and expe-
    dite proceedings for distribution of a decedent’s estate, includ-
    ing an early appraisal of the respective rights of interested
    persons and the prompt settlement of demands against the
    estate. 34 As a result of the nonclaim statute, the probate court or
    the personal representative can readily ascertain the nature and
    extent of the decedent’s debts, determine whether any sale of
    property is necessary to satisfy a decedent’s debts, and project
    a probable time at which the decedent’s estate will be ready for
    distribution. 35 If presentation of a claim against a decedent’s
    estate is required, a claim that is not duly and timely presented
    generally is barred, unless the delay is excused or relief is
    granted, and a claim that is not duly presented does not consti-
    tute a charge against, or a lien on, the estate. 36
    34
    In re Estate of Feuerhelm, 
    supra note 27
    .
    35
    
    Id.
     See Neb. Rev. Stat. ch. 30, art. 24, part 8 (Reissue 1979) (statutory
    general comment).
    36
    34 C.J.S. Executors and Administrators § 545 (2009). See, In re Estate of
    Giventer, ante p. 39, 
    964 N.W.2d 234
     (2021); In re Estate of Masopust,
    
    232 Neb. 936
    , 
    443 N.W.2d 274
     (1989); J. J. Schaefer Livestock Hauling v.
    Gretna St. Bank, 
    229 Neb. 580
    , 
    428 N.W.2d 185
     (1988).
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    As early as Estate of Fitzgerald v. First Nat. Bank of
    Chariton, 37 this court held: “An administrator [cannot] waive
    the defense of non-claim to the prejudice of his estate, either
    by agreement with the claimant or by neglecting to plead such
    defense.” In In re Estate of Golden, 38 we reaffirmed that con-
    clusion and, citing authorities, said:
    Claims not filed within the time limited by the county
    court, after due notice, are forever barred. . . . Time and
    notice given by the county court were in strict compliance
    with the statutes. The statute of nonclaim as a bar is more
    rigorously applied than the general statute of limitations. .
    . . In Nebraska an administrator cannot waive the defense
    of nonclaim to the prejudice of the estate.
    As a result of our conclusion that Pribil was required to file
    a claim, but failed to do so, the amount owed Pribil under the
    note was barred against the estate, the personal representatives,
    and Lakin’s heirs and devisees. Therefore, there is merit to
    the foundation’s contention that the county court should have
    found that Pribil was required to file a claim with the estate.
    Accordingly, the county county’s determination on that issue is
    hereby reversed.
    6. Breach of Fiduciary Duty
    In granting appellees summary judgment, the court noted
    that the question before it was whether the payment constituted
    “a breach of fiduciary duty by the personal representatives
    and trustees.” Relying upon § 30-2476(21), the court found
    that the foundation had failed to prove its claims against the
    copersonal representatives, because Pribil and Kilzer showed
    that they paid the note in a manner consistent with the advice
    37
    Estate of Fitzgerald v. First Nat. Bank of Chariton, 
    64 Neb. 260
    , 261, 
    89 N.W. 813
    , 813 (1902) (syllabus of the court).
    38
    In re Estate of Golden, 
    120 Neb. 226
    , 230, 
    231 N.W. 833
    , 836 (1930).
    Accord, In re Estate of Masopust, 
    supra note 36
    ; Supp v. Allard, 
    162 Neb. 563
    , 
    76 N.W.2d 459
     (1956).
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    of legal counsel and an accountant. The court then rejected the
    foundation’s claim against the cotrustees, stating that appellees
    “distributed the assets of the Trust in a reasonable manner as
    permitted by the terms of the Trust and the directions of the
    Foundation.”
    The foundation argues that since appellees paid a barred
    claim, the county court erred in determining appellees did not
    breach their fiduciary duties as copersonal representatives and
    cotrustees. The foundation contends that appellees abused their
    power and took actions contrary to the foundation, as the pri-
    mary trust beneficiary. In addition, the foundation calls atten-
    tion to the following undisputed facts: Appellees did not notify
    the foundation of the note, appellees never requested permis-
    sion to pay the note, and appellees liquated trust assets in order
    to fully pay the note. The foundation further argues that appel-
    lees should be required to repay all sums due and owing and
    that appellees should be removed and replaced.
    Appellees emphasize other undisputed facts in the record.
    Appellees rely on language from the note and trust to argue,
    summarized, that Lakin intended to entrust the management of
    his assets to Pribil, “‘a long time, trusted employee of [Lakin]
    with extensive background and expertise,’” and to Kilzer,
    Lakin’s grandson. Brief for appellees at 5. Further, appellees
    argue that they acted in accordance with all of Lakin’s specific
    instructions under the note, including to keep the payment
    confidential and to execute the payment so that it was made as
    a tax-free gift. Appellees contend that their actions fall within
    the discretion granted to personal representatives and trustees
    under Nebraska law and argue that even at the summary judg-
    ment stage, they are entitled to judgment as a matter of law.
    [28] This court has held that a claim for breach of fiduciary
    duties is likened to professional malpractice. 39 The Court
    of Appeals has determined that in order to prove a cause of
    39
    See Community First State Bank v. Olsen, 
    255 Neb. 617
    , 
    587 N.W.2d 364
    (1998).
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    action for breach of a fiduciary duty, the moving party must
    prove the elements of negligence. 40 Therefore, in order for
    the foundation to prove that it is entitled to judgment on the
    breach of fiduciary duty cause of action, it must prove that
    appellees owed it a fiduciary duty, that appellees breached that
    duty, that their breach was the cause of the injury to it, and
    that it was damaged. Whether a breach of fiduciary duty has
    occurred is a question of fact. 41
    Nebraska law governing personal representatives of an estate
    reflects that under 
    Neb. Rev. Stat. § 30-2464
     (Reissue 2016), a
    personal representative is a fiduciary, and that a fiduciary rela-
    tionship exists between a personal representative and the estate
    of the deceased, as well as the heirs, beneficiaries, and all
    persons interested in the estate. 42 It is the personal represent­
    ative’s duty to “settle and distribute the estate of the decedent
    in accordance with the terms of any probated and effective will
    and the Nebraska Probate Code, and as expeditiously and effi-
    ciently as is consistent with the best interests of the estate.” 43 A
    personal representative’s duty is to act on behalf of the estate
    with the end goal of distributing and closing that estate. 44
    A personal representative shall use the authority conferred
    upon him or her by the Nebraska Probate Code; the terms
    of the will, if any; and any order in proceedings to which
    he or she is a party for the best interests of successors to the
    estate. A personal representative is liable to interested persons
    40
    In re Louise V. Steinhoefel Trust, 
    22 Neb. App. 293
    , 
    854 N.W.2d 792
    (2014).
    41
    101 Am. Jur. Trials 1 (2006); 65 Am. Jur. Proof of Facts 3d 109 (2002).
    See, Gillmore v. Morelli, 
    472 N.W.2d 738
     (N.D. 1991); In re Estate of
    Breeden v. Gelfond, 
    87 P.3d 167
     (Colo. App. 2003); Union Miniere, S.A. v.
    Parday Corp., 
    521 N.E.2d 700
     (Ind. App. 1988); Musselman v. Southwinds
    Realty, Inc., 
    146 Ariz. 173
    , 
    704 P.2d 814
     (Ariz. App. 1985).
    42
    In re Estate of Rosso, 
    270 Neb. 323
    , 
    701 N.W.2d 355
     (2005).
    43
    
    Id. at 331
    , 
    701 N.W.2d at 363
    .
    44
    J.R. Simplot Co., supra note 27.
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    for damage or loss resulting from breach of his or her fidu-
    ciary duty. 45
    It is established under Nebraska law that a trustee has
    the duty to administer the trust in good faith, in accordance
    with its terms and the purposes and the interests of the bene­
    ficiaries, and in accordance with the Nebraska Uniform Trust
    Code. 46 The Nebraska Uniform Trust Code states that trustees
    owe the beneficiaries of a trust duties that include loyalty,
    impartiality, prudent administration, protection of trust prop-
    erty, proper recordkeeping, and informing and reporting. 47 A
    violation by a trustee of a duty required by law, whether will-
    ful, fraudulent, or resulting from neglect, is a breach of trust,
    and the trustee is liable for any damages proximately caused
    by the breach. 48
    [29,30] We pause to call attention to the summary judgment
    procedural posture of this case. As an appellate court, this court
    is considering the county court’s summary judgment disposi-
    tion of the foundation’s fiduciary duty claims. Under Nebraska
    law, the party moving for summary judgment has the burden
    of proving that party’s entitlement to judgment as a matter
    of law. 49 On a motion for summary judgment, the question is
    not how a factual issue is to be decided but whether any real
    issue of material fact exists. 50 Entry of summary judgment is
    appropriate only if there are no genuine issues of fact and if,
    as a consequence, one party is entitled to judgment as a matter
    of law. 51
    45
    See 
    Neb. Rev. Stat. § 30-2473
     (Reissue 2016).
    46
    In re William R. Zutavern Revocable Trust, 
    309 Neb. 542
    , 
    961 N.W.2d 807
    (2021); In re Estate of Forgey, 
    298 Neb. 865
    , 
    906 N.W.2d 618
     (2018).
    47
    
    Id.
    48
    Trieweiler v. Sears, 
    268 Neb. 952
    , 
    689 N.W.2d 807
     (2004).
    49
    Bogardi v. Bogardi, 
    249 Neb. 154
    , 
    542 N.W.2d 417
     (1996).
    50
    Wynne v. Menard, Inc., 
    299 Neb. 710
    , 
    910 N.W.2d 96
     (2018); Healy v.
    Langdon, 
    245 Neb. 1
    , 
    511 N.W.2d 498
     (1994); Schlines v. Ekberg, 
    172 Neb. 510
    , 
    110 N.W.2d 49
     (1961).
    51
    Blankenship v. Omaha P. P. Dist., 
    195 Neb. 170
    , 
    237 N.W.2d 86
     (1976).
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    [31] The summary judgment standard is not affected where
    the parties file cross-motions. The fact that both parties simul-
    taneously are arguing that there is no genuine dispute of fact
    does not establish that a trial is unnecessary. 52 As stated by the
    U.S. Court of Appeals for the Third Circuit in Rains v. Cascade
    Industries, Inc., 53 if an issue of material fact exists on cross-
    motions for summary judgment, “it must be disposed of by a
    plenary trial and not on summary judgment.”
    We have thus far held that a claim was required to be
    filed with the estate in this case as a matter of law. Despite
    no claim’s being filed, appellees cite to various provisions
    of the Nebraska Probate Code to argue that the payment was
    never­theless authorized. Appellees’ arguments here are without
    merit and contrary to Nebraska law. Our conclusion that the
    estate’s payment of the note was invalid creates a different
    perspective from which to view the undisputed facts contained
    in the summary judgment record. The often-stated rule in
    Nebraska is that in reviewing a summary judgment, an appel-
    late court views the evidence in the light most favorable to the
    party against whom the judgment was granted, and gives that
    party the benefit of all reasonable inferences deducible from
    the evidence. 54
    Having given full consideration to the record and the parties’
    arguments, we conclude that the foundation has raised gen­
    uine issues of material fact regarding its breach of fiduciary
    52
    10A Charles Alan Wright et al., Federal Practice and Procedure § 2720
    (4th ed. 2016), citing F. H. McGraw & Co. v. New England Foundation
    Co., 
    210 F.2d 62
     (1st Cir. 1954); Home Ins. Co. v. Aetna Cas. & Sur. Co.,
    
    528 F.2d 1388
     (2d Cir. 1976); Levine v. Fairleigh Dickinson University,
    
    646 F.2d 825
     (3d Cir. 1981); Podberesky v. Kirwan, 
    38 F.3d 147
     (4th Cir.
    1994); Capital Films Corp. v. Charles Fries Productions, 
    628 F.2d 387
    (5th Cir. 1980); and B.F. Goodrich Co. v. U.S. Filter Corp., 
    245 F.3d 587
    (6th Cir. 2001).
    53
    Rains v. Cascade Industries, Inc., 
    402 F.2d 241
    , 245 (3d Cir. 1968).
    Accord Peterson v. Homesite Indemnity Co., 
    287 Neb. 48
    , 
    840 N.W.2d 885
    (2013).
    54
    Sundermann, 
    supra note 1
    .
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    claims against appellees. Summary judgment should not have
    been granted. 55 The judgment of the trial court is reversed
    and the cause is remanded for further proceedings according
    to law.
    7. § 6-1437
    The foundation argues, pursuant to § 6-1437 of the Supreme
    Court rules, that Pribil breached his duties as a copersonal rep-
    resentative, because he failed to obtain court permission prior
    to paying himself in excess of $250. However, we conclude
    that a dispute of material fact exists on this issue as well. Our
    record is not clear on the source of the payment, who made the
    payment, and in what capacity. While the record does contain
    Pribil’s deposition testimony on this issue, the check is not in
    our record. Resolution of this issue must be remanded to the
    trial court.
    8. Judicial Admission
    Because the issue will likely recur on remand, we address
    whether Pribil made a judicial admission in his application for
    informal probate. An appellate court may, at its discretion, dis-
    cuss issues unnecessary to the disposition of an appeal where
    those issues are likely to recur during further proceedings. 56
    The foundation argues that Pribil made a judicial admission
    concerning his status as a creditor when he filed his applica-
    tion for informal probate of the will and informal appointment
    of a personal representative. Specifically, the foundation relies
    on paragraph 8, which indicates that “the nominated personal
    representative is neither indebted to the estate nor a creditor of
    the estate.”
    55
    See, e.g., Valentine Production Credit Assn. v. Spencer Foods, Inc., 
    196 Neb. 119
    , 
    241 N.W.2d 541
     (1976); Youngs v. Wagner, 
    172 Neb. 735
    , 
    111 N.W.2d 629
     (1961); Ingersoll v. Montgomery Ward & Co., Inc., 
    171 Neb. 297
    , 
    106 N.W.2d 197
     (1960).
    56
    Fitzgerald v. Community Redevelopment Corp., 
    283 Neb. 428
    , 
    811 N.W.2d 178
     (2012).
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    [32-34] A judicial admission, as a formal act done in the
    course of judicial proceedings, is a substitute for evidence and
    thereby waives and dispenses with the production of evidence
    by conceding for the purpose of litigation that the proposition
    of fact alleged by an opponent is true. 57 Judicial admissions
    must be deliberate, clear, and unequivocal, and they do not
    extend beyond the intent of the admission as disclosed by its
    context. 58 Formal acts that may operate as judicial admissions
    include statements made in pleadings. 59
    Contrary to the foundation’s argument, the record indicates
    that at the time Pribil executed the application for informal
    probate, he did not believe himself to be a creditor, as he con-
    sidered the amount owed to him ordinary wages which could
    be paid as an ongoing business expense. Any such admis-
    sion of Pribil was not deliberate, clear, and unequivocal. This
    assignment of error is without merit.
    V. CONCLUSION
    The county court erred in determining that Pribil’s failure
    to file a claim with the estate did not bar the claim. Disputed
    issues of material fact remain regarding the foundation’s fidu-
    ciary duty claims. As a result, the court erred in granting
    appellees’ motions for summary judgment. This matter must
    be and is remanded to the county court for further proceedings
    consist­ent with this opinion.
    Reversed and remanded for
    further proceedings.
    Miller-Lerman and Papik, JJ., not participating.
    57
    State v. Hernandez, 
    309 Neb. 299
    , 
    959 N.W.2d 769
     (2021).
    58
    
    Id.
    59
    
    Id.