Nebraska Revised Statutes Chapter 30. Decedents' Estates; Protection of Persons and Property § 30-3892. (UTC 1003) Damages in absence of breach

(UTC 1003) (a) A trustee is accountable to an affected beneficiary for any profit made by the trustee arising from the administration of the trust, even absent a breach of trust.

(b) Absent a breach of trust, a trustee is not liable to a beneficiary for a loss or depreciation in the value of trust property or for not having made a profit.