{"meta":{"key":"s_ne--pass-23","task":"S_NE","title":"SNE five bounded corrections to reviewed","parent_title":"Nebraska debt and debt relief law","edition":"pass-23","path":"/research/s_ne--pass-23/","kind":"split_pass","category":"state","role":"state","area_numbers":[66],"groups":["collections"],"date":"2026-10-26","tables":11,"claims":20,"sources":20,"review_status":"scoped_followup_groups_resolved_with_limits_after_P25_no_component_acceptance","review_complete":true,"sha256":"8effe162eade66f2ad7f700e39a963aa75199c46f4982b63dd7b2086800a2a88","headings":["Five-group disposition","1A. Replacement for PASS-20 §D2","Initial examination of the garnishment order — §212.4(a)","Account review — §212.5(a)","Permitted large-batch branch","Priority of account review","1B. Replacement for original PASS-20 C028","1C. Replacement matrix rows","1D. Coverage replacement","2A. Replacement for PASS-20 S022 and §C2","Correct bounded treatment","2B. Replacement for original PASS-20 C020","2C. Replacement for original PASS-20 S022","2D. Failed reproduction routes","3A. Answer-challenge trigger: replacement for C013, §B9, §G, and matrix row","Replacement original C013","Separate court-order-noncompliance branch","Replacement matrix row","3B. Debtor mailing list: replacement for PASS-20 §B6","Served on the garnishee under subsection (1)","Mailed to the judgment debtor under subsection (2)","3C. Financial-institution designation pinpoints","3D. Procedure-coverage replacement","4A. Replacement for PASS-20 S004 — full URLs","4B. Replacement for PASS-20 S017 — full URLs","4C. Replacement for PASS-20 S020 — eight direct form URLs","CC 3:8N version qualification","4D. Revenue Ruling page count","4E. Cattle National Bank body pinpoints","4F. Schaefer Shapiro Part 212 qualification","4G. Florence Lake disclosure and actual outcome","4H. Correct source for joint-account ownership","4I. Federal-source currentness annotations","5A. Replacement for PASS-20 §E3","Correct bounded rule","5B. Replacement VA claim","Freshly read or visually inspected","Preserved limits","Not performed"],"generation_provenance":{"actual_route":"regular_chat_adaptive_models","actual_model":"GPT-5.6 Sol","actual_mode":"Pro","provenance_limit":"Actual documented capture labels only; missing labels remain unknown. No preferred setting is inferred as actual execution."},"public_id":"S_NE/pass-23","facets":{"geography":["us","us-ne"],"debt_type":["business"],"stage":["repossession"],"subject":[]},"scope":"Only five reviewedNE20bank-procedure/source-status groups; afterNE22complete/saved; no new premise fromNE21/22","pending_corrections":0},"markdown":"# S_NE PASS-23 — five bounded corrections to reviewed PASS-20\n\n**Actual fresh check:** October 26, 2026, Pacific / October 26, 2026 UTC\n**Status:** Same-coordinator bounded correction to the reviewed PASS-20 bank-account report; **not independent review**. PASS-20 remains immutable. Only the affected passages, source annotations, claims, matrix rows, and coverage cells below are replaced or qualified. PASS-21 and PASS-22 remain unreviewed and are not used as premises.\n\n## Five-group disposition\n\n| Group | Disposition | Effect on PASS-20 |\n| --- | --- | --- |\n| **1. Part 212’s two federal clocks** | **Answered and split.** Initial order examination and account review have different triggers. The large-batch exception and the account-review priority rule are preserved. | Replace §D2, C028, and the corresponding workflow and coverage rows. All protected-amount, notice, fee, one-review, and noncontinuing-protection findings remain unchanged. |\n| **2. *Pruss* status and speaker** | **Corrected.** The deposited-payment discussion was in Judge Dreher’s dissent. The 1999 BAP opinion was later vacated as moot. *Parsons* adopted reasoning from the *Pruss* majority for Missouri commissions, not the dissent’s deposited-wage discussion or a Nebraska bank-account rule. | Replace P20 S022 and qualify §C2/C020. The exact Nebraska deposited-wage carryover question remains unresolved. |\n| **3. Nebraska procedure precision** | **Answered for filed garnishee answers.** The 20-day answer challenge begins when answers are **filed**. The separate court-order-noncompliance trigger remains held. The debtor-mail list is corrected, and the bank-designation pinpoints are moved to §§25-1010(4) and 25-1056(6). | Replace C013, §§A/B6/B9/G and affected matrix/coverage rows. |\n| **4. Source and observed-version annotations** | **Corrected.** Full direct URLs are supplied for S004, S017, and S020. Form-version conflict, Revenue Ruling page count, opinion body pinpoints, federal compilation headers, and joint-account source attribution are corrected. | Source-only changes except where the underlying opinion outcome or attribution required qualification. |\n| **5. VA purchased-property wording** | **Corrected.** Section 5301’s express purchased-property sentence is limited to taxation. *Porter* preserves deposited benefits while they remain readily available for support and retain the quality of money; permanent investments can fall outside the initial benefit-payment immunity under the reasoning *Porter* discussed. | Replace §E3 and the affected VA claim. No blanket rule that every purchase destroys exemption is supported. |\n\n# GROUP 1 — Part 212’s two distinct two-business-day clocks\n\n## 1A. Replacement for PASS-20 §D2\n\n### Initial examination of the garnishment order — §212.4(a)\n\nBefore taking any other action related to the garnishment order, the financial institution must examine the order to determine whether it contains a **Notice of Right to Garnish Federal Benefits**. That examination must occur no later than **two business days following receipt of the order**.\n\nIf the notice is present and was issued by the United States or a state child-support enforcement agency as specified by the regulation, the bank follows its otherwise customary garnishment procedures and does **not** apply the ordinary account-review and protected-amount process in §§212.5 and 212.6. [eCFR](https://www.ecfr.gov/current/title-31/subtitle-B/chapter-II/subchapter-A/part-212)\n\n### Account review — §212.5(a)\n\nIf the order does **not** contain the qualifying federal-benefits notice, the institution performs the account review no later than **two business days after both**:\n\n1. receipt of the garnishment order; and  \n2. receipt of sufficient information to identify the account holder, when that identifying information was not already included in the order.\n\nThus, the account-review period can begin later than the initial order-examination period if the order lacks enough identifying information. [eCFR](https://www.ecfr.gov/current/title-31/subtitle-B/chapter-II/subchapter-A/part-212)\n\n### Permitted large-batch branch\n\nWhen a creditor transmits a batch of a large number of orders and affirmatively permits a later review date, §212.5(a)(2) permits the financial institution to conduct the reviews on that later date, provided the treatment is consistent with the orders and the institution preserves the required records. The exception is not an unrestricted extension selected unilaterally by the bank. [eCFR+1](https://www.ecfr.gov/current/title-31/subtitle-B/chapter-II/subchapter-A/part-212)\n\n### Priority of account review\n\nThe institution must perform the account review before taking other actions that would affect funds in the account. This preserves the automatic federal-benefit calculation before an ordinary freeze, fee debit, or turnover affects the protected amount. [eCFR](https://www.ecfr.gov/current/title-31/subtitle-B/chapter-II/subchapter-A/part-212)\n\n## 1B. Replacement for original PASS-20 C028\n\n**A financial institution must first examine the garnishment order for the qualifying federal-benefits notice no later than two business days following receipt of the order. If the notice is absent, it must separately perform the account review no later than two business days after receiving both the order and sufficient account-holder identifying information when that information was not contained in the order. A qualifying creditor-authorized large-batch date can alter the ordinary review date under §212.5(a)(2).**\n\n**Sources:** 31 C.F.R. §§212.4(a), 212.5(a)(1)–(2), and 212.5(e).\n**Consequence:** “Two business days after order plus identifying information” describes the **account-review** clock, not the earlier initial notice examination.\n**Confidence:** High. [eCFR+2](https://www.ecfr.gov/current/title-31/subtitle-B/chapter-II/subchapter-A/part-212)\n\n## 1C. Replacement matrix rows\n\n| Federal stage | Trigger | Deadline | Required action | Consequence |\n| --- | --- | --- | --- | --- |\n| **Initial order examination** | Receipt of garnishment order | No later than 2 business days after order receipt | Determine whether qualifying Notice of Right to Garnish Federal Benefits is present | If present, ordinary §§212.5–212.6 review does not apply |\n| **Ordinary account review** | Receipt of order **and** sufficient identifying information if missing from order | No later than 2 business days after both prerequisites exist | Review each covered account for encoded federal-benefit deposits | Establish automatic protected amount |\n| **Large-batch account review** | Creditor transmits large batch and permits later date | Creditor-permitted date consistent with orders | Review batch and preserve §212.11 records | Limited exception to ordinary account-review clock |\n| **Priority** | Account review is required | Before actions affecting account funds | Complete review before ordinary freeze or other account action | Protects federally required amount first |\n\n## 1D. Coverage replacement\n\n| PASS-20 coverage issue | Revised status | Exact remaining gap |\n| --- | --- | --- |\n| Initial federal order examination | **Answered** | Actual order-receipt date and whether a qualifying notice was present |\n| Account-review timing | **Answered** | Actual order date, sufficiency of identifiers, and any authorized batch date |\n| Large-batch exception | **Answered conditionally** | Actual creditor authorization and recordkeeping |\n| Protected-amount formula, bank notice, fees, single-review rule, later deposits | **Unchanged** | Original PASS-20 factual holds remain |\n\n# GROUP 2 — *Pruss* vacatur, dissent attribution, and deposited-wage hold\n\n## 2A. Replacement for PASS-20 S022 and §C2\n\nThe 1999 Bankruptcy Appellate Panel opinion in *In re Pruss*, 235 B.R. 430, involved a Nebraska attorney’s right to unpaid fees or accounts receivable for personal legal services. The BAP majority reversed and remanded. Judge Dreher’s dissent begins at printed page 11, zero-based PDF index 10. [U.S. Court of Appeals+2](https://ecf.ca8.uscourts.gov/opndir/99/06/986070P.pdf)\n\nThe discussion stating that CCPA protection generally ends once the debtor has control over compensation and deposits it into a checking account appears at printed pages 24–25, zero-based PDF indices 23–24, **inside Judge Dreher’s dissent**, not the majority opinion. [U.S. Court of Appeals+1](https://ecf.ca8.uscourts.gov/opndir/99/06/986070P.pdf)\n\nThe underlying *Pruss* controversy was later dismissed, the Eighth Circuit determined the appeal was moot and directed vacatur, and the BAP’s opinion was vacated. *In re Parsons* records that history at printed page 7, zero-based PDF index 6. *Parsons* then adopted the reasoning of the *Pruss majority* for the treatment of a Missouri debtor’s commissions; it did not adopt the dissent’s deposited-payment passage and did not decide Nebraska bank-account exemption law. [U.S. Court of Appeals+1](https://ecf.ca8.uscourts.gov/opndir/01/06/006099P.pdf)\n\n### Correct bounded treatment\n\n*Pruss* may be described only as:\n\n- historical, vacated BAP reasoning;\n- majority reasoning about an attorney’s personal-services receivables;\n- a separate dissent containing the checking-account discussion; and\n- nonprecedential after vacatur.\n\n*Parsons* is a published Eighth Circuit BAP decision applying Missouri law to commissions and adopting the *Pruss majority’s* personal-services reasoning. It is not a Nebraska Supreme Court holding that Nebraska wage-garnishment percentages do—or do not—follow all wages into deposit accounts.\n\n## 2B. Replacement for original PASS-20 C020\n\n**No controlling Nebraska authority was verified establishing that §25-1558’s wage-percentage limits automatically carry over to all wages after deposit into a bank account. The contrary proposition also is not established through *Pruss*: its deposited-payment discussion appeared in a dissent, the BAP opinion was later vacated as moot, and *Parsons* separately applied majority reasoning to Missouri commissions rather than deciding Nebraska deposit protection. Deposited wages may still be protected under another applicable exemption, including §25-1552, depending on the actual facts.**\n\n**Confidence:** High for the source-status correction; **HOLD** for the definitive Nebraska deposited-wage rule. [U.S. Court of Appeals+3](https://ecf.ca8.uscourts.gov/opndir/99/06/986070P.pdf)\n\n## 2C. Replacement for original PASS-20 S022\n\n| Source ID retained | Complete corrected annotation |\n| --- | --- |\n| **S_NE-P20-S022** | ***In re Pruss*, 235 B.R. 430 (B.A.P. 8th Cir. 1999)**, official PDF: https://ecf.ca8.uscourts.gov/opndir/99/06/986070P.pdf. Majority begins printed p.1/PDF index 0; Judge Dreher’s dissent begins printed p.11/PDF index 10; the deposited-checking-account discussion is in the dissent at printed pp.24–25/PDF indices 23–24. The opinion was later vacated as moot and has no precedential force. ***In re Parsons*, 262 B.R. 475 (B.A.P. 8th Cir. 2001)**, official PDF: https://ecf.ca8.uscourts.gov/opndir/01/06/006099P.pdf; printed p.7/PDF index 6 records the vacatur and adopts *Pruss majority* reasoning for Missouri commissions. Neither source supplies a controlling Nebraska bank-deposit rule. |\n\n## 2D. Failed reproduction routes\n\nThe following two supplied reproduction routes failed during the coordinator’s checks and were not retried or used as authority:\n\nPlain text\n```\nhttps://app.midpage.ai/document/pruss-v-butler-in-re-6988248\nhttps://law.counselstack.com/opinion/pruss-v-butler-in-re-pruss-bap8-2000\n```\n\nThe official *Parsons* opinion was sufficient to verify the vacatur history.\n\n# GROUP 3 — Nebraska procedural precision\n\n## 3A. Answer-challenge trigger: replacement for C013, §B9, §G, and matrix row\n\nNeb. Rev. Stat. §25-1030 has two branches:\n\n1. dissatisfaction with the garnishee’s interrogatory answers; and  \n2. alleged failure to comply with a court order to deliver property, pay money into court, or furnish an undertaking.\n\nFor the **unsatisfactory-answer branch**, *Huntington v. Pedersen* holds that the 20-day period begins when the garnishee’s answers are **filed with the court**. It does not begin upon service on the creditor or the creditor’s actual receipt. The controlling body discussion is at printed pages 305–306, zero-based PDF indices 11–12. [Nebraska.gov+3](https://www.nebraska.gov/apps-courts-epub/public/viewCertified?docId=N00010005PUB)\n\nIf the creditor does not apply within that 20-day period, §25-1030 requires the garnishee’s release and discharge in that garnishment-liability proceeding. That consequence does not create universal immunity from a later valid writ concerning different property, a different service date, or a later obligation. [Nebraska Legislature+1](https://nebraskalegislature.gov/laws/statutes.php?statute=25-1030)\n\n### Replacement original C013\n\n**A creditor dissatisfied with a bank’s filed interrogatory answers must file the §25-1030 application to determine garnishee liability within 20 days after the answers are filed with the court. The trigger is not service on or receipt by the creditor. Failure to file timely requires release and discharge of the garnishee in the affected liability proceeding.**\n\n**Confidence:** High. [Nebraska Legislature+2](https://nebraskalegislature.gov/laws/statutes.php?statute=25-1030)\n\n### Separate court-order-noncompliance branch\n\nThe statute also refers to an application following noncompliance with a court order, but it does not expressly identify whether that 20-day period starts at:\n\n- entry of the order;\n- service of the order;\n- the compliance date stated in the order;\n- the first act of noncompliance; or\n- another event.\n\n*Huntington* decided the filed-answer branch. The trigger for the separate order-noncompliance branch remains **unresolved**. [Nebraska Legislature](https://nebraskalegislature.gov/laws/statutes.php?statute=25-1030)\n\n### Replacement matrix row\n\n| Issue | Trigger | Period | Consequence | Qualification |\n| --- | --- | --- | --- | --- |\n| Creditor challenges unsatisfactory garnishee answer | Filing of answers with court | 20 days after filing | Garnishee released/discharged if creditor does not apply timely | Does not depend on service or actual receipt |\n| Creditor alleges noncompliance with court turnover/payment/undertaking order | **Held** | Statute says 20 days but does not identify starting event | Potential garnishee-liability proceeding | Actual order and controlling interpretation required |\n\n## 3B. Debtor mailing list: replacement for PASS-20 §B6\n\nNeb. Rev. Stat. §25-1011 separates service on the garnishee from the creditor’s certified mailing to the judgment debtor.\n\n### Served on the garnishee under subsection (1)\n\n- summons and order of garnishment;\n- duplicate interrogatories;\n- notice to judgment debtor; and\n- request-for-hearing form.\n\n### Mailed to the judgment debtor under subsection (2)\n\n- copy of the summons and order of garnishment;\n- notice to judgment debtor; and\n- request-for-hearing form.\n\nThe statute does **not** list the interrogatories among the documents that subsection (2) requires the creditor to mail to the debtor. A Judicial Branch packet, local practice, or voluntary mailing may include additional papers, but that is distinct from the statutory minimum list. [Nebraska Legislature](https://nebraskalegislature.gov/laws/statutes.php?statute=25-1011)\n\n## 3C. Financial-institution designation pinpoints\n\nPASS-20 S002’s designation discussion is corrected from “§25-1010(1)–(3)” to:\n\n- **§25-1010(4)** for the financial institution’s designated Nebraska location, publication of the designation, treatment of service at a nondesignated branch, and statewide effect across Nebraska branches; and\n- **§25-1056(6)** for the matching postjudgment garnishment provisions. [Nebraska Legislature+3](https://nebraskalegislature.gov/laws/statutes.php?statute=25-1010)\n\nNo current institution-specific designation roster was authenticated in this bounded correction. The legal route is verified; actual service on any particular bank remains held.\n\n## 3D. Procedure-coverage replacement\n\n| Issue | Revised status | Remaining evidence |\n| --- | --- | --- |\n| Unsatisfactory-answer challenge trigger | **Answered** | Actual answer filing date |\n| Court-order-noncompliance trigger | **Unresolved** | Actual order plus controlling authority |\n| Statutory debtor-mail packet | **Answered** | Mailing certificate and actual mailed documents |\n| Bank designation authority | **Answered statutorily** | Current bank-specific designation and service return |\n| Later writ after missed challenge | **Not resolved universally** | New writ, property, service date, and judgment status |\n\n# GROUP 4 — source and observed-version annotations\n\n## 4A. Replacement for PASS-20 S004 — full URLs\n\n**Nebraska garnishee-answer and liability statutes, Nebraska Legislature:**\n\nPlain text\n```\nhttps://nebraskalegislature.gov/laws/statutes.php?statute=25-1026\nhttps://nebraskalegislature.gov/laws/statutes.php?statute=25-1027\nhttps://nebraskalegislature.gov/laws/statutes.php?statute=25-1028\nhttps://nebraskalegislature.gov/laws/statutes.php?statute=25-1029\nhttps://nebraskalegislature.gov/laws/statutes.php?statute=25-1030\nhttps://nebraskalegislature.gov/laws/statutes.php?statute=25-1030.01\nhttps://nebraskalegislature.gov/laws/statutes.php?statute=25-1030.02\nhttps://nebraskalegislature.gov/laws/statutes.php?statute=25-1030.03\nhttps://nebraskalegislature.gov/laws/statutes.php?statute=25-1031\nhttps://nebraskalegislature.gov/laws/statutes.php?statute=25-1031.01\n```\n\nThe complete operative current sections were freshly read on October 26, 2026. They cover the garnishee’s sworn answers, payment or delivery into court, failure to answer, transfer orders, liability challenges, corporate service, burden at trial, third-party intervention, discharge, and conclusiveness. [Nebraska Legislature+9](https://nebraskalegislature.gov/laws/statutes.php?statute=25-1026)\n\n## 4B. Replacement for PASS-20 S017 — full URLs\n\n**Nebraska source-specific exemptions, Nebraska Legislature:**\n\nPlain text\n```\nhttps://nebraskalegislature.gov/laws/statutes.php?statute=25-1553\nhttps://nebraskalegislature.gov/laws/statutes.php?statute=48-149\nhttps://nebraskalegislature.gov/laws/statutes.php?statute=48-647\nhttps://nebraskalegislature.gov/laws/statutes.php?statute=68-148\nhttps://nebraskalegislature.gov/laws/statutes.php?statute=68-1013\nhttps://nebraskalegislature.gov/laws/statutes.php?statute=25-1563.01\nhttps://nebraskalegislature.gov/laws/statutes.php?statute=44-371\n```\n\nThe complete material current clauses were freshly read on October 26, 2026. They remain limited to EITC refunds, workers’ compensation, unemployment, public assistance, retirement interests, and insurance or annuity benefits. No broader sector dossier is implied. [Nebraska Legislature+6](https://nebraskalegislature.gov/laws/statutes.php?statute=25-1553)\n\n## 4C. Replacement for PASS-20 S020 — eight direct form URLs\n\n| Form | Full literal URL | Observed version/read bounds |\n| --- | --- | --- |\n| **CC 3:6 — Affidavit and Praecipe for Summons in Garnishment** | https://nebraskajudicial.gov/sites/default/files/CC-3-6.pdf | Rev. 03/2022; 3 pages; printed p.1/PDF index 0 visually read |\n| **CC 3:8P — Garnishment Interrogatories** | https://nebraskajudicial.gov/sites/default/files/CC-3-8P.pdf | Rev. 01/2025; 3 pages; nonwage section printed p.3/PDF index 2 read |\n| **CC 3:8B — Notice to Judgment Debtor** | https://nebraskajudicial.gov/sites/default/files/CC-3-8B.pdf | Rev. 10/2020; 2 pages; printed p.1/PDF index 0 read |\n| **CC 3:8N — Request for Hearing on Garnishment** | https://nebraskajudicial.gov/sites/default/files/CC-3-8N.pdf | Parsed/accessibility text stated Rev. 08/2026; rendered p.1/PDF index 0 displayed Rev. 03/2022 |\n| **CC 3:8C.1 — Application to Deliver Nonexempt Funds** | https://nebraskajudicial.gov/sites/default/files/CC-3-8C-1.pdf | Rev. 05/2019; 1 page read |\n| **CC 3:8F — Release of Garnishee** | https://nebraskajudicial.gov/sites/default/files/CC-3-8F.pdf | Rev. 05/2015; 1 page read |\n| **CC 3:8.20 — Garnishment Packet, Plaintiff/Creditor** | https://nebraskajudicial.gov/sites/default/files/CC-3-8-20.pdf | NEW 06/2026; 7 pages; bank-funds workflow read |\n| **CC 3:8.21 — Garnishment Packet, Defendant/Debtor** | https://nebraskajudicial.gov/sites/default/files/CC-3-8-21.pdf | Rev. 08/2026; 7 pages; bank-freeze and hearing workflow read |\n\nThese are operational Judicial Branch forms and packets. They do not adjudicate ownership, exemption, balance, service validity, or entitlement to transfer. [Nebraska Judicial Branch+7](https://nebraskajudicial.gov/sites/default/files/CC-3-6.pdf)\n\n### CC 3:8N version qualification\n\nPASS-20’s rendered-page observation of **Rev. 03/2022** remains preserved. A same-day fresh check also produced parsed text stating **Rev. 08/2026**, while the rendered page still displayed 03/2022. No replacement time is inferred. The controlling statutes, not the inconsistent PDF layers, govern. [Nebraska Judicial Branch+1](https://nebraskajudicial.gov/sites/default/files/CC-3-8N.pdf)\n\n## 4D. Revenue Ruling page count\n\nRevenue Ruling 2023-1 is a **one-page** PDF, not a two-page PDF. The $5,970 adjusted §25-1552 amount for 2023 through 2027 remains fully supported. The material appears at printed page 1, zero-based PDF index 0. [Nebraska Department of Revenue+1](https://revenue.nebraska.gov/sites/default/files/doc/legal/rulings/rr2023-1.pdf)\n\n## 4E. *Cattle National Bank* body pinpoints\n\nThe body of *Cattle National Bank & Trust Co. v. Watson* states at printed page 963, zero-based PDF index 20, that the executions and garnishments were void because they were issued before an enforceable final judgment. At printed page 968, zero-based PDF index 25, the court concluded that the orders affected substantial rights and that the execution and garnishment proceedings commenced before final judgment were void. These body pinpoints replace reliance on only the syllabus or opening headnote. [Nebraska.gov+1](https://www.nebraska.gov/apps-courts-epub/public/viewCertified?docId=N00009973PUB)\n\n## 4F. *Schaefer Shapiro* Part 212 qualification\n\nAt printed page 675, zero-based PDF index 6, *Schaefer Shapiro* describes the argument that only the amount captured by Part 212’s two-month account review was protected. At printed page 676, zero-based PDF index 7, the Nebraska Supreme Court explains that even assuming the federal account-review rules applied, funds exceeding that automatic amount could remain exempt under the underlying Social Security statute; the trial court’s factual finding was supported by testimony that the remaining funds were Social Security proceeds. [Nebraska.gov+1](https://www.nebraska.gov/apps-courts-epub/public/viewCertified?docId=N00012229PUB)\n\nThis supports PASS-20’s distinction between:\n\n- the bank’s automatic protected amount; and\n- a broader underlying exemption proved in court.\n\n## 4G. *Florence Lake* disclosure and actual outcome\n\nAt printed pages 197–198, zero-based PDF indices 14–15, the Nebraska Supreme Court states that:\n\n- a garnishee must answer and disclose property or credits;\n- garnishee liability is measured at service; and\n- the creditor acquires no greater right than the debtor had against the garnishee. [Nebraska.gov+1](https://www.nebraska.gov/apps-courts-epub/public/viewAdvanced?docId=N00008782PUB)\n\nAt printed page 204, zero-based PDF index 21, the majority held that ERISA’s anti-alienation provision prevented the creditor from acquiring rights to the 401(k) funds and affirmed that the plan administrator was not liable on the facts. The majority also preserved the administrator’s duty to answer and noted that willful refusal to answer could be addressed by contempt. Disclosure duty is therefore not itself a liability holding. The concurrence begins after the majority disposition and is not substituted for it. [Nebraska.gov](https://www.nebraska.gov/apps-courts-epub/public/viewAdvanced?docId=N00008782PUB)\n\n## 4H. Correct source for joint-account ownership\n\nP20 C048’s source attribution is corrected. *Porter* is a VA-benefits case and is not authority for Nebraska joint-account net-contribution ownership.\n\nThe controlling statutory source is Neb. Rev. Stat. §30-2722:\n\nPlain text\n```\nhttps://nebraskalegislature.gov/laws/statutes.php?statute=30-2722\n```\n\nDuring the parties’ lifetimes, beneficial ownership generally follows net contributions unless clear and convincing evidence establishes a different intent; spouses are presumed to own equally absent contrary proof. *Florence Lake* supplies only the qualified creditor-ceiling principle that the creditor obtains no greater rights than the debtor had. [Nebraska Legislature+1](https://nebraskalegislature.gov/laws/statutes.php?statute=30-2722)\n\n## 4I. Federal-source currentness annotations\n\n| Provision | Full literal URL | Fresh observed header/status |\n| --- | --- | --- |\n| **42 U.S.C. §407** | https://uscode.house.gov/us/usc/119-124/t42/s407/ | Laws in effect through Public Law 119-124, October 15, 2026 |\n| **42 U.S.C. §1383** | https://uscode.house.gov/us/usc/119-124/t42/s1383/ | Laws in effect through Public Law 119-124, October 15, 2026 |\n| **45 U.S.C. §352** | https://uscode.house.gov/us/usc/119-120/t45/s352/ | Laws in effect through Public Law 119-120, October 7, 2026 |\n| **5 U.S.C. §8346** | https://uscode.house.gov/us/usc/119-120/t5/s8346/ | Laws in effect through Public Law 119-120, October 7, 2026 |\n| **5 U.S.C. §8470** | https://uscode.house.gov/us/usc/119-120/t5/s8470/ | Laws in effect through Public Law 119-120, October 7, 2026 |\n| **38 U.S.C. §5301** | https://uscode.house.gov/us/usc/119-124/t38/s5301/ | Fresh PASS-23 direct access succeeded and displayed Public Law 119-124, October 15, 2026 |\n| **38 U.S.C. §5301 GovInfo alternative** | https://www.govinfo.gov/link/uscode/38/5301 | Complete material text at printed pp.1052–1053/PDF indices 0–1; no equivalent 119-124 header printed in the PDF |\n| **31 C.F.R. Part 212** | https://www.ecfr.gov/current/title-31/subtitle-B/chapter-II/subchapter-A/part-212 | Title 31 displayed current through October 22, 2026 and last amended October 15, 2026 |\n\nThe coordinator’s earlier direct failure for the §5301 OLRC route remains a historical access observation. The later successful direct access verifies the current page prospectively and does not rewrite the earlier failed attempt.\n\n# GROUP 5 — VA purchased-property wording\n\n## 5A. Replacement for PASS-20 §E3\n\n38 U.S.C. §5301(a)(1) broadly protects qualifying VA benefit payments before and after receipt from attachment, levy, seizure, and other legal process, subject to its express statutory exceptions.\n\nIts second sentence does **not** say generally that every property purchase destroys the creditor exemption. It says that the exemption “as to taxation” does not extend to property purchased in part or wholly from the benefit payments. The phrase is textually limited to taxation. [U.S. Code+2](https://uscode.house.gov/us/usc/119-124/t38/s5301/)\n\nIn *Porter v. Aetna Casualty & Surety Co.*, the Supreme Court held that VA benefits deposited into savings accounts remained exempt while:\n\n- readily available as needed for the beneficiary’s support and maintenance;\n- retaining the quality of money; and\n- not being converted into permanent investments.\n\nThe Court’s footnote distinguished the literal tax sentence from the separate reasoning in *Carrier*: invested property can fall outside the statute’s initial protection because it is no longer “payments of benefits due or to become due,” not because §5301 contains a universal purchased-property clause governing all creditor process. [Justia Law+3](https://supreme.justia.com/cases/federal/us/370/159/)\n\n### Correct bounded rule\n\nPlain text\n```\nVA benefits retained as money and readily available for support:\n    potentially remain exempt after deposit\n\nBenefits converted into a permanent investment or different property:\n    exemption requires a separate statutory and case-specific analysis\n\nSection 5301 purchased-property sentence:\n    expressly addresses taxation, not a blanket creditor-process forfeiture\n```\n\nNo rule is established that:\n\n- every purchase destroys protection;\n- every item acquired with VA funds is exempt;\n- every savings or investment account remains protected indefinitely; or\n- a claimant may move funds or acquire property to evade lawful process.\n\nActual benefit type, deposit path, account use, investment character, express federal exceptions, and tracing remain held.\n\n## 5B. Replacement VA claim\n\n**Section 5301 protects qualifying VA benefit payments before and after receipt, subject to express exceptions. Its purchased-property sentence is expressly limited to the exemption “as to taxation.” Under *Porter*, deposited benefits can remain protected while readily available for support and retaining the quality of money; conversion into permanent investments can place property outside the initial benefit-payment immunity. No blanket all-purchases rule is supported.**\n\n**Confidence:** High. [U.S. Code+2](https://uscode.house.gov/us/usc/119-124/t38/s5301/)\n\n# Effect on original PASS-20 cells\n\n| PASS-20 location | PASS-23 effect |\n| --- | --- |\n| **§D2 / C028 / federal timing matrix** | Replace merged clock with separate §212.4 examination and §212.5 account-review triggers; add batch and priority branches. |\n| **§C2 / C020 / S022** | Replace reliance on *Pruss* as deposited-wage comparison with vacatur/dissent qualification; preserve Nebraska deposited-wage hold. |\n| **C013 / §§A, B9, G / challenge matrix** | Replace generic “within 20 days” with “20 days after answers are filed”; hold separate court-order-noncompliance trigger. |\n| **§B6** | Remove interrogatories from statutory debtor-certified-mail list; preserve service of interrogatories on garnishee. |\n| **S002** | Correct bank-designation read bounds to §25-1010(4) and matching postjudgment §25-1056(6). |\n| **S004** | Replace ellipses with ten complete literal statute URLs. |\n| **S017** | Replace ellipses with seven complete literal exemption URLs. |\n| **S020 / Part H form inventory** | Replace “listed in Part H” pointer with eight full literal official PDF URLs and exact versions/read bounds. |\n| **CC 3:8N row** | Preserve 03/2022 rendered-page observation and add 08/2026 parsed-text conflict; no replacement date inferred. |\n| **Revenue Ruling 2023-1** | Correct page count to one page; $5,970 remains unchanged. |\n| **Cattle National Bank** | Add body pinpoints at printed pp.963 and 968/PDF indices 20 and 25. |\n| **Schaefer Shapiro** | Add printed p.676/PDF index 7 for underlying-exemption-over-automatic-amount holding. |\n| **Florence Lake** | Add body pp.197–198/PDF 14–15 and majority outcome p.204/PDF 21; disclosure does not equal liability. |\n| **C048** | Replace *Porter* attribution with §30-2722 plus qualified *Florence Lake* creditor-ceiling principle. |\n| **Federal source metadata** | Record exact current headers individually; do not generalize one failed URL family to another. |\n| **§E3 VA discussion** | Replace blanket purchased-property sentence with exact taxation qualification and *Porter* money/permanent-investment distinction. |\n| **All formulas, $5,970 amount, Part 212 protected-amount examples, notices, fees, one-review rule, and original workflows** | Unchanged except where expressly corrected above. |\n\n# S_NE-P23 source register\n\n| Source ID | Title, issuer, full literal URL, pinpoint/read bounds | Version, status, and limitations |\n|---|---|---|---|\n| **S_NE-P23-S001** | **31 C.F.R. Part 212**, eCFR. https://www.ecfr.gov/current/title-31/subtitle-B/chapter-II/subchapter-A/part-212; §§212.4(a), 212.5(a)(1)–(2), 212.5(e)–(f). | Title 31 displayed current through Oct. 22, 2026; last amended Oct. 15, 2026. Fresh 2026-10-26 PT/UTC. eCFR is authoritative but unofficial. [eCFR+3](https://www.ecfr.gov/current/title-31/subtitle-B/chapter-II/subchapter-A/part-212) |\n| **S_NE-P23-S002** | ***In re Pruss*, 235 B.R. 430 (B.A.P. 8th Cir. 1999)**. https://ecf.ca8.uscourts.gov/opndir/99/06/986070P.pdf; majority begins printed p.1/PDF 0; Dreher dissent begins p.11/PDF 10; deposit discussion pp.24–25/PDF 23–24. | Historical published BAP opinion later vacated as moot; no precedential force. Freshly read and pages inspected 2026-10-26. [U.S. Court of Appeals+3](https://ecf.ca8.uscourts.gov/opndir/99/06/986070P.pdf) |\n| **S_NE-P23-S003** | ***In re Parsons*, 262 B.R. 475 (B.A.P. 8th Cir. 2001)**. https://ecf.ca8.uscourts.gov/opndir/01/06/006099P.pdf; printed p.7/PDF index 6 n.8. | Final published BAP opinion; records *Pruss* dismissal, mootness, and vacatur; adopts majority reasoning for Missouri commissions. Fresh 2026-10-26. [U.S. Court of Appeals+1](https://ecf.ca8.uscourts.gov/opndir/01/06/006099P.pdf) |\n| **S_NE-P23-S004** | **Neb. Rev. Stat. §25-1030**, Nebraska Legislature. https://nebraskalegislature.gov/laws/statutes.php?statute=25-1030; complete section. | Current official text freshly read 2026-10-26. Separate answer and court-order-noncompliance branches; second trigger not identified. [Nebraska Legislature](https://nebraskalegislature.gov/laws/statutes.php?statute=25-1030) |\n| **S_NE-P23-S005** | ***Huntington v. Pedersen*, 294 Neb. 294 (2016)**. https://www.nebraska.gov/apps-courts-epub/public/viewCertified?docId=N00010005PUB; printed pp.305–306/PDF indices 11–12. | Final published Nebraska Supreme Court opinion; freshly read and pages inspected. Filed-answer trigger and mandatory discharge. [Nebraska.gov+1](https://www.nebraska.gov/apps-courts-epub/public/viewCertified?docId=N00010005PUB) |\n| **S_NE-P23-S006** | **Neb. Rev. Stat. §25-1011**, Nebraska Legislature. https://nebraskalegislature.gov/laws/statutes.php?statute=25-1011; subsections (1)–(2). | Current official text freshly read 2026-10-26. Distinguishes garnishee service packet from debtor certified-mail packet. [Nebraska Legislature](https://nebraskalegislature.gov/laws/statutes.php?statute=25-1011) |\n| **S_NE-P23-S007** | **Neb. Rev. Stat. §25-1010**, Nebraska Legislature. https://nebraskalegislature.gov/laws/statutes.php?statute=25-1010; subsection (4). | Current official text freshly read 2026-10-26. Financial-institution designated-service route. [Nebraska Legislature+1](https://nebraskalegislature.gov/laws/statutes.php?statute=25-1010) |\n| **S_NE-P23-S008** | **Neb. Rev. Stat. §25-1056**, Nebraska Legislature. https://nebraskalegislature.gov/laws/statutes.php?statute=25-1056; subsection (6). | Current official text freshly read 2026-10-26. Matching postjudgment financial-institution service provisions. [Nebraska Legislature+1](https://nebraskalegislature.gov/laws/statutes.php?statute=25-1056) |\n| **S_NE-P23-S009** | **Nebraska garnishee statutes §§25-1026–25-1031.01**, full literal URLs listed in §4A above. | Complete current operative sections freshly read 2026-10-26. Replaces abbreviated ellipses. [Nebraska Legislature+9](https://nebraskalegislature.gov/laws/statutes.php?statute=25-1026) |\n| **S_NE-P23-S010** | **Nebraska source-specific exemptions**, full literal URLs listed in §4B above. | Current official operative sections freshly read 2026-10-26. Replaces abbreviated ellipses. [Nebraska Legislature+6](https://nebraskalegislature.gov/laws/statutes.php?statute=25-1553) |\n| **S_NE-P23-S011** | **Nebraska Judicial Branch forms**, eight full literal URLs in §4C. | Versions observed from 2015–2026; key pages read. CC 3:8N contains conflicting 08/2026 parsed and 03/2022 rendered indicators. Operational guidance only. [Nebraska Judicial Branch+7](https://nebraskajudicial.gov/sites/default/files/CC-3-6.pdf) |\n| **S_NE-P23-S012** | **Revenue Ruling 2023-1**, Nebraska Department of Revenue. https://revenue.nebraska.gov/sites/default/files/doc/legal/rulings/rr2023-1.pdf; printed p.1/PDF 0. | One-page official ruling dated Sept. 19, 2023; $5,970 for 2023–2027. Freshly read and inspected. [Nebraska Department of Revenue+1](https://revenue.nebraska.gov/sites/default/files/doc/legal/rulings/rr2023-1.pdf) |\n| **S_NE-P23-S013** | ***Cattle National Bank & Trust Co. v. Watson*, 293 Neb. 943 (2016)**. https://www.nebraska.gov/apps-courts-epub/public/viewCertified?docId=N00009973PUB; printed p.963/PDF 20 and p.968/PDF 25. | Final published opinion; body holdings freshly inspected. [Nebraska.gov+1](https://www.nebraska.gov/apps-courts-epub/public/viewCertified?docId=N00009973PUB) |\n| **S_NE-P23-S014** | ***Schaefer Shapiro LLP v. Ball*, 305 Neb. 669 (2020)**. https://www.nebraska.gov/apps-courts-epub/public/viewCertified?docId=N00012229PUB; printed pp.675–676/PDF 6–7. | Final published opinion; Part 212 and underlying-exemption discussion freshly inspected. [Nebraska.gov+1](https://www.nebraska.gov/apps-courts-epub/public/viewCertified?docId=N00012229PUB) |\n| **S_NE-P23-S015** | ***Florence Lake Investments, LLC v. Berg*, 312 Neb. 183 (2022)**. https://www.nebraska.gov/apps-courts-epub/public/viewAdvanced?docId=N00008782PUB; printed pp.197–198/PDF 14–15 and p.204/PDF 21. | Final published opinion; disclosure rule and majority ERISA outcome freshly inspected. [Nebraska.gov+2](https://www.nebraska.gov/apps-courts-epub/public/viewAdvanced?docId=N00008782PUB) |\n| **S_NE-P23-S016** | **Neb. Rev. Stat. §30-2722**, Nebraska Legislature. https://nebraskalegislature.gov/laws/statutes.php?statute=30-2722; complete material ownership provisions. | Current official text freshly read 2026-10-26. Net-contribution rule and spousal presumption. [Nebraska Legislature](https://nebraskalegislature.gov/laws/statutes.php?statute=30-2722) |\n| **S_NE-P23-S017** | **Federal benefit statutes**, exact URLs and headers listed in §4I. | Current headers individually verified as described; no cross-title generalization. [U.S. Code+5](https://uscode.house.gov/us/usc/119-124/t42/s407/) |\n| **S_NE-P23-S018** | **38 U.S.C. §5301 GovInfo PDF**. https://www.govinfo.gov/link/uscode/38/5301; printed pp.1052–1053/PDF 0–1. | Complete material subsections (a)–(e) read; PDF does not itself display OLRC’s 119-124 header. [GovInfo+2](https://www.govinfo.gov/link/uscode/38/5301) |\n| **S_NE-P23-S019** | ***Porter v. Aetna Casualty & Surety Co.*, 370 U.S. 159 (1962)**. https://supreme.justia.com/cases/federal/us/370/159/; reported pp.160–162 and n.3. | Public reproduction of actual Supreme Court majority opinion; freshly read. Money/readily-available/permanent-investment distinction. [Justia Law+3](https://supreme.justia.com/cases/federal/us/370/159/) |\n| **S_NE-P23-S020** | **Failed *Pruss* vacatur reproductions**: https://app.midpage.ai/document/pruss-v-butler-in-re-6988248; https://law.counselstack.com/opinion/pruss-v-butler-in-re-pruss-bap8-2000. | Failed/not read/not relied upon. Official *Parsons* opinion supplied the vacatur history. |\n\n# S_NE-P23 claim register\n\n| Claim ID | Corrected claim | Source/pinpoint | Predicates, limits, confidence |\n| --- | --- | --- | --- |\n| **S_NE-P23-C001** | Initial Part 212 notice examination is due within two business days after receipt of the order. | S001, §212.4(a). | Before other garnishment action; **high** |\n| **S_NE-P23-C002** | Account review is due within two business days after order receipt plus sufficient account-holder identifying information if missing from order. | S001, §212.5(a)(1). | Distinct second clock; **high** |\n| **S_NE-P23-C003** | Creditor-authorized large-batch timing can replace the ordinary account-review date under §212.5(a)(2). | S001. | Actual batch authorization and records required; **high** |\n| **S_NE-P23-C004** | Account review must precede other actions affecting account funds. | S001, §212.5(e). | **High** |\n| **S_NE-P23-C005** | *Pruss*’s deposited-checking-account discussion was in a dissent, and the opinion was later vacated as moot. | S002–S003. | No precedential Nebraska deposit rule; **high** |\n| **S_NE-P23-C006** | *Parsons* adopted *Pruss* majority reasoning for Missouri commissions, not the dissent’s deposited-wage discussion. | S003, p.7/PDF 6 n.8. | Missouri-specific analysis; **high** |\n| **S_NE-P23-C007** | No automatic Nebraska wage-percentage carryover to all bank deposits is established by the corrected federal sources. | S002–S003. | Definitive Nebraska rule remains held; **high bounded conclusion** |\n| **S_NE-P23-C008** | The §25-1030 answer-challenge period begins when garnishee answers are filed. | S004–S005. | 20 days; **high** |\n| **S_NE-P23-C009** | Untimely failure to challenge filed answers releases and discharges the garnishee in that proceeding. | S004–S005. | No universal future-writ immunity; **high** |\n| **S_NE-P23-C010** | The starting event for §25-1030’s order-noncompliance branch remains unresolved. | S004. | **HOLD** |\n| **S_NE-P23-C011** | Section 25-1011(2)’s debtor-mail list excludes the garnishee interrogatories. | S006. | Extra voluntary packet materials distinct; **high** |\n| **S_NE-P23-C012** | Financial-institution designation authority is in §25-1010(4), with matching postjudgment terms in §25-1056(6). | S007–S008. | Bank-specific designation remains factual; **high** |\n| **S_NE-P23-C013** | CC 3:8N displayed conflicting official revision indicators during the fresh check. | S011. | No change date inferred; **high observed-source fact** |\n| **S_NE-P23-C014** | Revenue Ruling 2023-1 is one page and continues to support $5,970 for 2023–2027. | S012. | **High** |\n| **S_NE-P23-C015** | *Florence Lake*’s disclosure duty does not itself establish garnishee liability; ERISA defeated liability on the facts. | S015, pp.197–198 and 204. | No full ERISA conclusion beyond case; **high** |\n| **S_NE-P23-C016** | Nebraska joint-account ownership derives from §30-2722, not *Porter*. | S016. | Contributions and contrary intent remain factual; **high** |\n| **S_NE-P23-C017** | The listed federal Code headers were independently verified on the exact pages described. | S017–S018. | Each source’s own header controls; **high** |\n| **S_NE-P23-C018** | Section 5301’s purchased-property sentence expressly concerns taxation. | S017–S018, §5301(a)(1). | **High** |\n| **S_NE-P23-C019** | Under *Porter*, deposited VA benefits can remain exempt while available for support and retaining the quality of money. | S019, pp.160–162. | Actual tracing and exceptions required; **high** |\n| **S_NE-P23-C020** | Conversion into permanent investments can place property outside the initial benefit-payment immunity, but no blanket all-purchases rule exists. | S019 n.3 and discussion. | Asset-specific analysis required; **high** |\n\n# Coverage table\n\n| Requested correction issue | Status | Linked claims | Exact remaining evidence or next action |\n| --- | --- | --- | --- |\n| Initial Part 212 clock | **Answered** | C001 | Actual order receipt |\n| Account-review clock | **Answered** | C002 | Actual identifying-information receipt |\n| Large-batch branch | **Answered conditionally** | C003 | Creditor authorization and bank records |\n| Review priority | **Answered** | C004 | Actual bank sequence |\n| Existing protected-amount, notice, fee, and one-review findings | **Unchanged** | Original P20 | Original factual holds |\n| *Pruss* speaker attribution | **Answered** | C005 | None |\n| *Pruss* precedential status | **Answered as vacated** | C005 | Complete vacatur order reproduction not necessary after *Parsons* verification |\n| *Parsons* scope | **Answered** | C006 | No Nebraska deposit inference |\n| Nebraska deposited-wage carryover | **Unresolved** | C007 | Controlling Nebraska statute or appellate decision |\n| Universal employee/personal-services classification rule | **Unresolved** | C007 | Actual worker and payment authority |\n| Answer-challenge trigger | **Answered** | C008–C009 | Actual answer filing date |\n| Order-noncompliance trigger | **Unresolved** | C010 | Controlling interpretation or actual order |\n| Future writ effect | **Not universally resolved** | C009 | New writ and property facts |\n| Debtor certified-mail contents | **Answered** | C011 | Actual mailed packet |\n| Bank designation pinpoints | **Answered** | C012 | Institution-specific designation |\n| Complete current designation roster | **Not authenticated** | C012 | Current official bank-specific listing |\n| Full URLs for S004/S017/S020 | **Answered** | Source register | None |\n| CC 3:8N current rendered version | **Conflicted/partial** | C013 | Clean official replacement notice or consistent PDF |\n| Revenue Ruling page count | **Answered** | C014 | None |\n| *Cattle National Bank* body pinpoints | **Answered** | S013 | No whole-case rerun |\n| *Schaefer Shapiro* automatic-versus-underlying exemption | **Answered** | S014 | Actual tracing facts |\n| *Florence Lake* disclosure versus liability | **Answered** | C015 | Full retirement/ERISA analysis excluded |\n| Joint-account source correction | **Answered** | C016 | Actual contribution and intent evidence |\n| Social Security/SSI Code metadata | **Answered** | C017 | Future compilation changes not predicted |\n| Railroad/OPM Code metadata | **Answered** | C017 | Future compilation changes not predicted |\n| VA Code metadata | **Answered prospectively** | C017–C018 | Earlier failed access remains historical |\n| Part 212 eCFR metadata | **Answered** | C001–C004 | eCFR is authoritative but unofficial |\n| VA taxation sentence | **Answered** | C018 | None |\n| VA deposited-money rule | **Answered generally** | C019 | Actual account, support availability, tracing |\n| VA purchased or invested property | **Partial/fact-specific** | C020 | Nature of asset and statutory exception |\n| Original bank roster, retirement, insurance, Medicaid, workers’ compensation, state fee, damages, appeal, sectors, local, tribal, country, contract, and record holds | **Unchanged** | Original PASS-20 | Separate assigned work |\n\n# Self-check\n\n## Freshly read or visually inspected\n\n- 31 C.F.R. §§212.4 and 212.5, including the two clocks, batch branch, and priority.\n- The complete official *Pruss* PDF, including the majority, dissent heading, and deposited-payment pages.\n- The official *Parsons* PDF and its vacatur footnote.\n- Neb. Rev. Stat. §§25-1010, 25-1011, 25-1026 through 25-1031.01, and 25-1056.\n- *Huntington* printed pp.305–306/PDF indices 11–12.\n- Eight official Nebraska Judicial Branch garnishment PDFs.\n- Revenue Ruling 2023-1’s single page.\n- The specified body pages of *Cattle National Bank*, *Schaefer Shapiro*, and *Florence Lake*.\n- Neb. Rev. Stat. §30-2722.\n- Exact federal Code pages for §§407, 1383, 352, 8346, 8470, and 5301.\n- The GovInfo §5301 PDF and *Porter*’s majority opinion and footnote.\n\n## Preserved limits\n\n- No definitive Nebraska deposited-wage carryover rule was found.\n- No universal worker-classification rule was inferred from the vacated *Pruss* record or Missouri-specific *Parsons* analysis.\n- No trigger was established for §25-1030’s separate court-order-noncompliance branch.\n- No current complete bank-designation roster was authenticated.\n- No precise CC 3:8N replacement date was inferred.\n- No blanket purchased-property rule was attributed to §5301 or *Porter*.\n- No full ERISA, VA-asset, retirement, bank-fee, wrongful-garnishment, appeal, damages, or sector analysis was performed.\n\n## Not performed\n\nNo actual account, debtor, creditor, bank, branch, benefit record, garnishment order, service return, docket, form submission, payment ledger, retirement plan, or property record was accessed. No filing, contact, record request, account action, transfer, purchase, browser control, local write, or publication occurred.\n\nAll original PASS-20 factual, bank-roster, source-history, worker-classification, retirement, insurance, Medicaid, compensation, state-fee, damages, appeal, sector, local, tribal, country, contract, and record gaps remain open. No component, Nebraska, parent, A066, operational, or publication acceptance is implied.\n\n**END S_NE PASS-23.**\n\n","tables":[{"headers":["Group","Disposition","Effect on PASS-20"],"index":0,"links":[],"row_links":[[],[],[],[],[],[]],"rows":[["Group","Disposition","Effect on PASS-20"],["1. Part 212’s two federal clocks","Answered and split. Initial order examination and account review have different triggers. The large-batch exception and the account-review priority rule are preserved.","Replace §D2, C028, and the corresponding workflow and coverage rows. All protected-amount, notice, fee, one-review, and noncontinuing-protection findings remain unchanged."],["2. Pruss status and speaker","Corrected. The deposited-payment discussion was in Judge Dreher’s dissent. The 1999 BAP opinion was later vacated as moot. Parsons adopted reasoning from the Pruss majority for Missouri commissions, not the dissent’s deposited-wage discussion or a Nebraska bank-account rule.","Replace P20 S022 and qualify §C2/C020. The exact Nebraska deposited-wage carryover question remains unresolved."],["3. Nebraska procedure precision","Answered for filed garnishee answers. The 20-day answer challenge begins when answers are filed. The separate court-order-noncompliance trigger remains held. The debtor-mail list is corrected, and the bank-designation pinpoints are moved to §§25-1010(4) and 25-1056(6).","Replace C013, §§A/B6/B9/G and affected matrix/coverage rows."],["4. Source and observed-version annotations","Corrected. Full direct URLs are supplied for S004, S017, and S020. Form-version conflict, Revenue Ruling page count, opinion body pinpoints, federal compilation headers, and joint-account source attribution are corrected.","Source-only changes except where the underlying opinion outcome or attribution required qualification."],["5. VA purchased-property wording","Corrected. Section 5301’s express purchased-property sentence is limited to taxation. Porter preserves deposited benefits while they remain readily available for support and retain the quality of money; permanent investments can fall outside the initial benefit-payment immunity under the reasoning Porter discussed.","Replace §E3 and the affected VA claim. No blanket rule that every purchase destroys exemption is supported."]]},{"headers":["Federal stage","Trigger","Deadline","Required action","Consequence"],"index":1,"links":[],"row_links":[[],[],[],[],[]],"rows":[["Federal stage","Trigger","Deadline","Required action","Consequence"],["Initial order examination","Receipt of garnishment order","No later than 2 business days after order receipt","Determine whether qualifying Notice of Right to Garnish Federal Benefits is present","If present, ordinary §§212.5–212.6 review does not apply"],["Ordinary account review","Receipt of order and sufficient identifying information if missing from order","No later than 2 business days after both prerequisites exist","Review each covered account for encoded federal-benefit deposits","Establish automatic protected amount"],["Large-batch account review","Creditor transmits large batch and permits later date","Creditor-permitted date consistent with orders","Review batch and preserve §212.11 records","Limited exception to ordinary account-review clock"],["Priority","Account review is required","Before actions affecting account funds","Complete review before ordinary freeze or other account action","Protects federally required amount first"]]},{"headers":["PASS-20 coverage issue","Revised status","Exact remaining gap"],"index":2,"links":[],"row_links":[[],[],[],[],[]],"rows":[["PASS-20 coverage issue","Revised status","Exact remaining gap"],["Initial federal order examination","Answered","Actual order-receipt date and whether a qualifying notice was present"],["Account-review timing","Answered","Actual order date, sufficiency of identifiers, and any authorized batch date"],["Large-batch exception","Answered conditionally","Actual creditor authorization and recordkeeping"],["Protected-amount formula, bank notice, fees, single-review rule, later deposits","Unchanged","Original PASS-20 factual holds remain"]]},{"headers":["Source ID retained","Complete corrected annotation"],"index":3,"links":[],"row_links":[[],[]],"rows":[["Source ID retained","Complete corrected annotation"],["S_NE-P20-S022","In re Pruss, 235 B.R. 430 (B.A.P. 8th Cir. 1999), official PDF: https://ecf.ca8.uscourts.gov/opndir/99/06/986070P.pdf. Majority begins printed p.1/PDF index 0; Judge Dreher’s dissent begins printed p.11/PDF index 10; the deposited-checking-account discussion is in the dissent at printed pp.24–25/PDF indices 23–24. The opinion was later vacated as moot and has no precedential force. In re Parsons, 262 B.R. 475 (B.A.P. 8th Cir. 2001), official PDF: https://ecf.ca8.uscourts.gov/opndir/01/06/006099P.pdf; printed p.7/PDF index 6 records the vacatur and adopts Pruss majority reasoning for Missouri commissions. Neither source supplies a controlling Nebraska bank-deposit rule."]]},{"headers":["Issue","Trigger","Period","Consequence","Qualification"],"index":4,"links":[],"row_links":[[],[],[]],"rows":[["Issue","Trigger","Period","Consequence","Qualification"],["Creditor challenges unsatisfactory garnishee answer","Filing of answers with court","20 days after filing","Garnishee released/discharged if creditor does not apply timely","Does not depend on service or actual receipt"],["Creditor alleges noncompliance with court turnover/payment/undertaking order","Held","Statute says 20 days but does not identify starting event","Potential garnishee-liability proceeding","Actual order and controlling interpretation required"]]},{"headers":["Issue","Revised status","Remaining evidence"],"index":5,"links":[],"row_links":[[],[],[],[],[],[]],"rows":[["Issue","Revised status","Remaining evidence"],["Unsatisfactory-answer challenge trigger","Answered","Actual answer filing date"],["Court-order-noncompliance trigger","Unresolved","Actual order plus controlling authority"],["Statutory debtor-mail packet","Answered","Mailing certificate and actual mailed documents"],["Bank designation authority","Answered statutorily","Current bank-specific designation and service return"],["Later writ after missed challenge","Not resolved universally","New writ, property, service date, and judgment status"]]},{"headers":["Form","Full literal URL","Observed version/read bounds"],"index":6,"links":[],"row_links":[[],[],[],[],[],[],[],[],[]],"rows":[["Form","Full literal URL","Observed version/read bounds"],["CC 3:6 — Affidavit and Praecipe for Summons in Garnishment","https://nebraskajudicial.gov/sites/default/files/CC-3-6.pdf","Rev. 03/2022; 3 pages; printed p.1/PDF index 0 visually read"],["CC 3:8P — Garnishment Interrogatories","https://nebraskajudicial.gov/sites/default/files/CC-3-8P.pdf","Rev. 01/2025; 3 pages; nonwage section printed p.3/PDF index 2 read"],["CC 3:8B — Notice to Judgment Debtor","https://nebraskajudicial.gov/sites/default/files/CC-3-8B.pdf","Rev. 10/2020; 2 pages; printed p.1/PDF index 0 read"],["CC 3:8N — Request for Hearing on Garnishment","https://nebraskajudicial.gov/sites/default/files/CC-3-8N.pdf","Parsed/accessibility text stated Rev. 08/2026; rendered p.1/PDF index 0 displayed Rev. 03/2022"],["CC 3:8C.1 — Application to Deliver Nonexempt Funds","https://nebraskajudicial.gov/sites/default/files/CC-3-8C-1.pdf","Rev. 05/2019; 1 page read"],["CC 3:8F — Release of Garnishee","https://nebraskajudicial.gov/sites/default/files/CC-3-8F.pdf","Rev. 05/2015; 1 page read"],["CC 3:8.20 — Garnishment Packet, Plaintiff/Creditor","https://nebraskajudicial.gov/sites/default/files/CC-3-8-20.pdf","NEW 06/2026; 7 pages; bank-funds workflow read"],["CC 3:8.21 — Garnishment Packet, Defendant/Debtor","https://nebraskajudicial.gov/sites/default/files/CC-3-8-21.pdf","Rev. 08/2026; 7 pages; bank-freeze and hearing workflow read"]]},{"headers":["Provision","Full literal URL","Fresh observed header/status"],"index":7,"links":[],"row_links":[[],[],[],[],[],[],[],[],[]],"rows":[["Provision","Full literal URL","Fresh observed header/status"],["42 U.S.C. §407","https://uscode.house.gov/us/usc/119-124/t42/s407/","Laws in effect through Public Law 119-124, October 15, 2026"],["42 U.S.C. §1383","https://uscode.house.gov/us/usc/119-124/t42/s1383/","Laws in effect through Public Law 119-124, October 15, 2026"],["45 U.S.C. §352","https://uscode.house.gov/us/usc/119-120/t45/s352/","Laws in effect through Public Law 119-120, October 7, 2026"],["5 U.S.C. §8346","https://uscode.house.gov/us/usc/119-120/t5/s8346/","Laws in effect through Public Law 119-120, October 7, 2026"],["5 U.S.C. §8470","https://uscode.house.gov/us/usc/119-120/t5/s8470/","Laws in effect through Public Law 119-120, October 7, 2026"],["38 U.S.C. §5301","https://uscode.house.gov/us/usc/119-124/t38/s5301/","Fresh PASS-23 direct access succeeded and displayed Public Law 119-124, October 15, 2026"],["38 U.S.C. §5301 GovInfo alternative","https://www.govinfo.gov/link/uscode/38/5301","Complete material text at printed pp.1052–1053/PDF indices 0–1; no equivalent 119-124 header printed in the PDF"],["31 C.F.R. Part 212","https://www.ecfr.gov/current/title-31/subtitle-B/chapter-II/subchapter-A/part-212","Title 31 displayed current through October 22, 2026 and last amended October 15, 2026"]]},{"headers":["PASS-20 location","PASS-23 effect"],"index":8,"links":[],"row_links":[[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[]],"rows":[["PASS-20 location","PASS-23 effect"],["§D2 / C028 / federal timing matrix","Replace merged clock with separate §212.4 examination and §212.5 account-review triggers; add batch and priority branches."],["§C2 / C020 / S022","Replace reliance on Pruss as deposited-wage comparison with vacatur/dissent qualification; preserve Nebraska deposited-wage hold."],["C013 / §§A, B9, G / challenge matrix","Replace generic “within 20 days” with “20 days after answers are filed”; hold separate court-order-noncompliance trigger."],["§B6","Remove interrogatories from statutory debtor-certified-mail list; preserve service of interrogatories on garnishee."],["S002","Correct bank-designation read bounds to §25-1010(4) and matching postjudgment §25-1056(6)."],["S004","Replace ellipses with ten complete literal statute URLs."],["S017","Replace ellipses with seven complete literal exemption URLs."],["S020 / Part H form inventory","Replace “listed in Part H” pointer with eight full literal official PDF URLs and exact versions/read bounds."],["CC 3:8N row","Preserve 03/2022 rendered-page observation and add 08/2026 parsed-text conflict; no replacement date inferred."],["Revenue Ruling 2023-1","Correct page count to one page; $5,970 remains unchanged."],["Cattle National Bank","Add body pinpoints at printed pp.963 and 968/PDF indices 20 and 25."],["Schaefer Shapiro","Add printed p.676/PDF index 7 for underlying-exemption-over-automatic-amount holding."],["Florence Lake","Add body pp.197–198/PDF 14–15 and majority outcome p.204/PDF 21; disclosure does not equal liability."],["C048","Replace Porter attribution with §30-2722 plus qualified Florence Lake creditor-ceiling principle."],["Federal source metadata","Record exact current headers individually; do not generalize one failed URL family to another."],["§E3 VA discussion","Replace blanket purchased-property sentence with exact taxation qualification and Porter money/permanent-investment distinction."],["All formulas, $5,970 amount, Part 212 protected-amount examples, notices, fees, one-review rule, and original workflows","Unchanged except where expressly corrected above."]]},{"headers":["Claim ID","Corrected claim","Source/pinpoint","Predicates, limits, confidence"],"index":9,"links":[],"row_links":[[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[]],"rows":[["Claim ID","Corrected claim","Source/pinpoint","Predicates, limits, confidence"],["S_NE-P23-C001","Initial Part 212 notice examination is due within two business days after receipt of the order.","S001, §212.4(a).","Before other garnishment action; high"],["S_NE-P23-C002","Account review is due within two business days after order receipt plus sufficient account-holder identifying information if missing from order.","S001, §212.5(a)(1).","Distinct second clock; high"],["S_NE-P23-C003","Creditor-authorized large-batch timing can replace the ordinary account-review date under §212.5(a)(2).","S001.","Actual batch authorization and records required; high"],["S_NE-P23-C004","Account review must precede other actions affecting account funds.","S001, §212.5(e).","High"],["S_NE-P23-C005","Pruss’s deposited-checking-account discussion was in a dissent, and the opinion was later vacated as moot.","S002–S003.","No precedential Nebraska deposit rule; high"],["S_NE-P23-C006","Parsons adopted Pruss majority reasoning for Missouri commissions, not the dissent’s deposited-wage discussion.","S003, p.7/PDF 6 n.8.","Missouri-specific analysis; high"],["S_NE-P23-C007","No automatic Nebraska wage-percentage carryover to all bank deposits is established by the corrected federal sources.","S002–S003.","Definitive Nebraska rule remains held; high bounded conclusion"],["S_NE-P23-C008","The §25-1030 answer-challenge period begins when garnishee answers are filed.","S004–S005.","20 days; high"],["S_NE-P23-C009","Untimely failure to challenge filed answers releases and discharges the garnishee in that proceeding.","S004–S005.","No universal future-writ immunity; high"],["S_NE-P23-C010","The starting event for §25-1030’s order-noncompliance branch remains unresolved.","S004.","HOLD"],["S_NE-P23-C011","Section 25-1011(2)’s debtor-mail list excludes the garnishee interrogatories.","S006.","Extra voluntary packet materials distinct; high"],["S_NE-P23-C012","Financial-institution designation authority is in §25-1010(4), with matching postjudgment terms in §25-1056(6).","S007–S008.","Bank-specific designation remains factual; high"],["S_NE-P23-C013","CC 3:8N displayed conflicting official revision indicators during the fresh check.","S011.","No change date inferred; high observed-source fact"],["S_NE-P23-C014","Revenue Ruling 2023-1 is one page and continues to support $5,970 for 2023–2027.","S012.","High"],["S_NE-P23-C015","Florence Lake’s disclosure duty does not itself establish garnishee liability; ERISA defeated liability on the facts.","S015, pp.197–198 and 204.","No full ERISA conclusion beyond case; high"],["S_NE-P23-C016","Nebraska joint-account ownership derives from §30-2722, not Porter.","S016.","Contributions and contrary intent remain factual; high"],["S_NE-P23-C017","The listed federal Code headers were independently verified on the exact pages described.","S017–S018.","Each source’s own header controls; high"],["S_NE-P23-C018","Section 5301’s purchased-property sentence expressly concerns taxation.","S017–S018, §5301(a)(1).","High"],["S_NE-P23-C019","Under Porter, deposited VA benefits can remain exempt while available for support and retaining the quality of money.","S019, pp.160–162.","Actual tracing and exceptions required; high"],["S_NE-P23-C020","Conversion into permanent investments can place property outside the initial benefit-payment immunity, but no blanket all-purchases rule exists.","S019 n.3 and discussion.","Asset-specific analysis required; high"]]},{"headers":["Requested correction issue","Status","Linked claims","Exact remaining evidence or next action"],"index":10,"links":[],"row_links":[[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[]],"rows":[["Requested correction issue","Status","Linked claims","Exact remaining evidence or next action"],["Initial Part 212 clock","Answered","C001","Actual order receipt"],["Account-review clock","Answered","C002","Actual identifying-information receipt"],["Large-batch branch","Answered conditionally","C003","Creditor authorization and bank records"],["Review priority","Answered","C004","Actual bank sequence"],["Existing protected-amount, notice, fee, and one-review findings","Unchanged","Original P20","Original factual holds"],["Pruss speaker attribution","Answered","C005","None"],["Pruss precedential status","Answered as vacated","C005","Complete vacatur order reproduction not necessary after Parsons verification"],["Parsons scope","Answered","C006","No Nebraska deposit inference"],["Nebraska deposited-wage carryover","Unresolved","C007","Controlling Nebraska statute or appellate decision"],["Universal employee/personal-services classification rule","Unresolved","C007","Actual worker and payment authority"],["Answer-challenge trigger","Answered","C008–C009","Actual answer filing date"],["Order-noncompliance trigger","Unresolved","C010","Controlling interpretation or actual order"],["Future writ effect","Not universally resolved","C009","New writ and property facts"],["Debtor certified-mail contents","Answered","C011","Actual mailed packet"],["Bank designation pinpoints","Answered","C012","Institution-specific designation"],["Complete current designation roster","Not authenticated","C012","Current official bank-specific listing"],["Full URLs for S004/S017/S020","Answered","Source register","None"],["CC 3:8N current rendered version","Conflicted/partial","C013","Clean official replacement notice or consistent PDF"],["Revenue Ruling page count","Answered","C014","None"],["Cattle National Bank body pinpoints","Answered","S013","No whole-case rerun"],["Schaefer Shapiro automatic-versus-underlying exemption","Answered","S014","Actual tracing facts"],["Florence Lake disclosure versus liability","Answered","C015","Full retirement/ERISA analysis excluded"],["Joint-account source correction","Answered","C016","Actual contribution and intent evidence"],["Social Security/SSI Code metadata","Answered","C017","Future compilation changes not predicted"],["Railroad/OPM Code metadata","Answered","C017","Future compilation changes not predicted"],["VA Code metadata","Answered prospectively","C017–C018","Earlier failed access remains historical"],["Part 212 eCFR metadata","Answered","C001–C004","eCFR is authoritative but unofficial"],["VA taxation sentence","Answered","C018","None"],["VA deposited-money rule","Answered generally","C019","Actual account, support availability, tracing"],["VA purchased or invested property","Partial/fact-specific","C020","Nature of asset and statutory exception"],["Original bank roster, retirement, insurance, Medicaid, workers’ compensation, state fee, damages, appeal, sectors, local, tribal, country, contract, and record holds","Unchanged","Original PASS-20","Separate assigned work"]]}],"claims":[{"claim_id":"S_NE-P23-C001","area_numbers":[66],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"S_NE-P23-C001","Corrected claim":"Initial Part 212 notice examination is due within two business days after receipt of the order.","Source/pinpoint":"S001, §212.4(a).","Predicates, limits, confidence":"Before other garnishment action; high"},"coordinator_verification_status":"supported_in_examined_conditional_scope","coordinator_limits":"Actual records, all unaddressed P20 source/sector/jurisdiction holds retained.","coordinator_review":"[internal evidence reference]"},{"claim_id":"S_NE-P23-C002","area_numbers":[66],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"S_NE-P23-C002","Corrected claim":"Account review is due within two business days after order receipt plus sufficient account-holder identifying information if missing from order.","Source/pinpoint":"S001, §212.5(a)(1).","Predicates, limits, confidence":"Distinct second clock; high"},"coordinator_verification_status":"supported_in_examined_conditional_scope","coordinator_limits":"Actual records, all unaddressed P20 source/sector/jurisdiction holds retained.","coordinator_review":"[internal evidence reference]"},{"claim_id":"S_NE-P23-C003","area_numbers":[66],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"S_NE-P23-C003","Corrected claim":"Creditor-authorized large-batch timing can replace the ordinary account-review date under §212.5(a)(2).","Source/pinpoint":"S001.","Predicates, limits, confidence":"Actual batch authorization and records required; high"},"coordinator_verification_status":"supported_in_examined_conditional_scope","coordinator_limits":"Actual records, all unaddressed P20 source/sector/jurisdiction holds retained.","coordinator_review":"[internal evidence reference]"},{"claim_id":"S_NE-P23-C004","area_numbers":[66],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"S_NE-P23-C004","Corrected claim":"Account review must precede other actions affecting account funds.","Source/pinpoint":"S001, §212.5(e).","Predicates, limits, confidence":"High"},"coordinator_verification_status":"supported_in_examined_conditional_scope","coordinator_limits":"Actual records, all unaddressed P20 source/sector/jurisdiction holds retained.","coordinator_review":"[internal evidence reference]"},{"claim_id":"S_NE-P23-C005","area_numbers":[66],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"S_NE-P23-C005","Corrected claim":"Pruss’s deposited-checking-account discussion was in a dissent, and the opinion was later vacated as moot.","Source/pinpoint":"S002–S003.","Predicates, limits, confidence":"No precedential Nebraska deposit rule; high"},"coordinator_verification_status":"supported_in_examined_conditional_scope","coordinator_limits":"Actual records, all unaddressed P20 source/sector/jurisdiction holds retained.","coordinator_review":"[internal evidence reference]"},{"claim_id":"S_NE-P23-C006","area_numbers":[66],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"S_NE-P23-C006","Corrected claim":"Parsons adopted Pruss majority reasoning for Missouri commissions, not the dissent’s deposited-wage discussion.","Source/pinpoint":"S003, p.7/PDF 6 n.8.","Predicates, limits, confidence":"Missouri-specific analysis; high"},"coordinator_verification_status":"supported_in_examined_conditional_scope","coordinator_limits":"Actual records, all unaddressed P20 source/sector/jurisdiction holds retained.","coordinator_review":"[internal evidence reference]"},{"claim_id":"S_NE-P23-C007","area_numbers":[66],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"S_NE-P23-C007","Corrected claim":"No automatic Nebraska wage-percentage carryover to all bank deposits is established by the corrected federal sources.","Source/pinpoint":"S002–S003.","Predicates, limits, confidence":"Definitive Nebraska rule remains held; high bounded conclusion"},"coordinator_verification_status":"appropriately_bounded_negative_finding_not_universal_absence","coordinator_limits":"Actual records, all unaddressed P20 source/sector/jurisdiction holds retained. VacatedPrussdissent/ParsonsMissourinotNebraskadepositprecedent.","coordinator_review":"[internal evidence reference]"},{"claim_id":"S_NE-P23-C008","area_numbers":[66],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"S_NE-P23-C008","Corrected claim":"The §25-1030 answer-challenge period begins when garnishee answers are filed.","Source/pinpoint":"S004–S005.","Predicates, limits, confidence":"20 days; high"},"coordinator_verification_status":"supported_in_examined_conditional_scope","coordinator_limits":"Actual records, all unaddressed P20 source/sector/jurisdiction holds retained.","coordinator_review":"[internal evidence reference]"},{"claim_id":"S_NE-P23-C009","area_numbers":[66],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"S_NE-P23-C009","Corrected claim":"Untimely failure to challenge filed answers releases and discharges the garnishee in that proceeding.","Source/pinpoint":"S004–S005.","Predicates, limits, confidence":"No universal future-writ immunity; high"},"coordinator_verification_status":"supported_in_examined_conditional_scope","coordinator_limits":"Actual records, all unaddressed P20 source/sector/jurisdiction holds retained.","coordinator_review":"[internal evidence reference]"},{"claim_id":"S_NE-P23-C010","area_numbers":[66],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"S_NE-P23-C010","Corrected claim":"The starting event for §25-1030’s order-noncompliance branch remains unresolved.","Source/pinpoint":"S004.","Predicates, limits, confidence":"HOLD"},"coordinator_verification_status":"appropriately_explicit_unresolved_trigger","coordinator_limits":"Actual records, all unaddressed P20 source/sector/jurisdiction holds retained.","coordinator_review":"[internal evidence reference]"},{"claim_id":"S_NE-P23-C011","area_numbers":[66],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"S_NE-P23-C011","Corrected claim":"Section 25-1011(2)’s debtor-mail list excludes the garnishee interrogatories.","Source/pinpoint":"S006.","Predicates, limits, confidence":"Extra voluntary packet materials distinct; high"},"coordinator_verification_status":"supported_in_examined_conditional_scope","coordinator_limits":"Actual records, all unaddressed P20 source/sector/jurisdiction holds retained.","coordinator_review":"[internal evidence reference]"},{"claim_id":"S_NE-P23-C012","area_numbers":[66],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"S_NE-P23-C012","Corrected claim":"Financial-institution designation authority is in §25-1010(4), with matching postjudgment terms in §25-1056(6).","Source/pinpoint":"S007–S008.","Predicates, limits, confidence":"Bank-specific designation remains factual; high"},"coordinator_verification_status":"supported_in_examined_conditional_scope","coordinator_limits":"Actual records, all unaddressed P20 source/sector/jurisdiction holds retained.","coordinator_review":"[internal evidence reference]"},{"claim_id":"S_NE-P23-C013","area_numbers":[66],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"S_NE-P23-C013","Corrected claim":"CC 3:8N displayed conflicting official revision indicators during the fresh check.","Source/pinpoint":"S011.","Predicates, limits, confidence":"No change date inferred; high observed-source fact"},"coordinator_verification_status":"dated_source_version_qualification_required","coordinator_limits":"Actual records, all unaddressed P20 source/sector/jurisdiction holds retained. FreshCC3Nall3pages08/2026. Historical03/2022imageconflictunreplicated; NE25.","coordinator_review":"[internal evidence reference]","coordinator_followup_review":"[internal evidence reference]","coordinator_followup_disposition":"dated_annotation_patch_resolved_with_attribution_currentness_and_cross_route_discrepancy_holds"},{"claim_id":"S_NE-P23-C014","area_numbers":[66],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"S_NE-P23-C014","Corrected claim":"Revenue Ruling 2023-1 is one page and continues to support $5,970 for 2023–2027.","Source/pinpoint":"S012.","Predicates, limits, confidence":"High"},"coordinator_verification_status":"supported_in_examined_conditional_scope","coordinator_limits":"Actual records, all unaddressed P20 source/sector/jurisdiction holds retained.","coordinator_review":"[internal evidence reference]"},{"claim_id":"S_NE-P23-C015","area_numbers":[66],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"S_NE-P23-C015","Corrected claim":"Florence Lake’s disclosure duty does not itself establish garnishee liability; ERISA defeated liability on the facts.","Source/pinpoint":"S015, pp.197–198 and 204.","Predicates, limits, confidence":"No full ERISA conclusion beyond case; high"},"coordinator_verification_status":"supported_in_examined_conditional_scope","coordinator_limits":"Actual records, all unaddressed P20 source/sector/jurisdiction holds retained.","coordinator_review":"[internal evidence reference]"},{"claim_id":"S_NE-P23-C016","area_numbers":[66],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"S_NE-P23-C016","Corrected claim":"Nebraska joint-account ownership derives from §30-2722, not Porter.","Source/pinpoint":"S016.","Predicates, limits, confidence":"Contributions and contrary intent remain factual; high"},"coordinator_verification_status":"supported_in_examined_conditional_scope","coordinator_limits":"Actual records, all unaddressed P20 source/sector/jurisdiction holds retained.","coordinator_review":"[internal evidence reference]"},{"claim_id":"S_NE-P23-C017","area_numbers":[66],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"S_NE-P23-C017","Corrected claim":"The listed federal Code headers were independently verified on the exact pages described.","Source/pinpoint":"S017–S018.","Predicates, limits, confidence":"Each source’s own header controls; high"},"coordinator_verification_status":"five_dated_headers_supported_VA_header_not_replicated","coordinator_limits":"Actual records, all unaddressed P20 source/sector/jurisdiction holds retained. NewVAexactURLfailedonce,bodyviaGovinfo; preserve researcher reported success as attributed, no coordinator replication/recovery.","coordinator_review":"[internal evidence reference]","coordinator_followup_review":"[internal evidence reference]","coordinator_followup_disposition":"dated_annotation_patch_resolved_with_attribution_currentness_and_cross_route_discrepancy_holds"},{"claim_id":"S_NE-P23-C018","area_numbers":[66],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"S_NE-P23-C018","Corrected claim":"Section 5301’s purchased-property sentence expressly concerns taxation.","Source/pinpoint":"S017–S018, §5301(a)(1).","Predicates, limits, confidence":"High"},"coordinator_verification_status":"supported_in_examined_conditional_scope","coordinator_limits":"Actual records, all unaddressed P20 source/sector/jurisdiction holds retained. Taxation sentence distinct from Porter/Carrierinvestmentreasoning; no blanketasset outcome.","coordinator_review":"[internal evidence reference]"},{"claim_id":"S_NE-P23-C019","area_numbers":[66],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"S_NE-P23-C019","Corrected claim":"Under Porter, deposited VA benefits can remain exempt while available for support and retaining the quality of money.","Source/pinpoint":"S019, pp.160–162.","Predicates, limits, confidence":"Actual tracing and exceptions required; high"},"coordinator_verification_status":"supported_in_examined_conditional_scope","coordinator_limits":"Actual records, all unaddressed P20 source/sector/jurisdiction holds retained. Taxation sentence distinct from Porter/Carrierinvestmentreasoning; no blanketasset outcome.","coordinator_review":"[internal evidence reference]"},{"claim_id":"S_NE-P23-C020","area_numbers":[66],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"S_NE-P23-C020","Corrected claim":"Conversion into permanent investments can place property outside the initial benefit-payment immunity, but no blanket all-purchases rule exists.","Source/pinpoint":"S019 n.3 and discussion.","Predicates, limits, confidence":"Asset-specific analysis required; high"},"coordinator_verification_status":"supported_in_examined_conditional_scope","coordinator_limits":"Actual records, all unaddressed P20 source/sector/jurisdiction holds retained. Taxation sentence distinct from Porter/Carrierinvestmentreasoning; no blanketasset outcome.","coordinator_review":"[internal evidence reference]"}],"sources":[{"source_id":"S_NE-P23-S001","urls":["https://www.ecfr.gov/current/title-31/subtitle-B/chapter-II/subchapter-A/part-212"],"researcher_record":{"Source ID":"S_NE-P23-S001","Title, issuer, full literal URL, pinpoint/read bounds":"31 C.F.R. Part 212, eCFR. https://www.ecfr.gov/current/title-31/subtitle-B/chapter-II/subchapter-A/part-212; §§212.4(a), 212.5(a)(1)–(2), 212.5(e)–(f).","Version, status, and limitations":"Title 31 displayed current through Oct. 22, 2026; last amended Oct. 15, 2026. Fresh 2026-10-26 PT/UTC. eCFR is authoritative but unofficial. \neCFR\n+3"},"coordinator_verification_status":"bounded_material_check_with_dated_reuse_and_limits","coordinator_import_reconciliation":"Completevisibleliteralpipe table missedbyimporter. OldretainedS_NE-P20-S022annotationtable isnotnewP23source. Raw unchanged.","coordinator_access":"Dated NE20 S010/primary2-3 complete material212.4-5 clauses; exact clocks/batch/priority reread this review","coordinator_result_and_limits":"Correct two triggers, permitted creditor-authorized batch branch and priority locator(e). Notice exception, identifying information, records and actual calendar predicates retained.","coordinator_review":"[internal evidence reference]"},{"source_id":"S_NE-P23-S002","urls":["https://ecf.ca8.uscourts.gov/opndir/99/06/986070P.pdf"],"researcher_record":{"Source ID":"S_NE-P23-S002","Title, issuer, full literal URL, pinpoint/read bounds":"In re Pruss, 235 B.R. 430 (B.A.P. 8th Cir. 1999). https://ecf.ca8.uscourts.gov/opndir/99/06/986070P.pdf; majority begins printed p.1/PDF 0; Dreher dissent begins p.11/PDF 10; deposit discussion pp.24–25/PDF 23–24.","Version, status, and limitations":"Historical published BAP opinion later vacated as moot; no precedential force. Freshly read and pages inspected 2026-10-26. \nU.S. Court of Appeals\n+3"},"coordinator_verification_status":"bounded_material_check_with_dated_reuse_and_limits","coordinator_import_reconciliation":"Completevisibleliteralpipe table missedbyimporter. OldretainedS_NE-P20-S022annotationtable isnotnewP23source. Raw unchanged.","coordinator_access":"Dated NE20 S022/primary10-14 actual Pruss majority1-11/PDF0-10 and Dreher dissent24-25/PDF23-24","coordinator_result_and_limits":"Historical vacated majority, separate dissent discussion; not controlling Nebraska bank-deposit authority.","coordinator_review":"[internal evidence reference]"},{"source_id":"S_NE-P23-S003","urls":["https://ecf.ca8.uscourts.gov/opndir/01/06/006099P.pdf"],"researcher_record":{"Source ID":"S_NE-P23-S003","Title, issuer, full literal URL, pinpoint/read bounds":"In re Parsons, 262 B.R. 475 (B.A.P. 8th Cir. 2001). https://ecf.ca8.uscourts.gov/opndir/01/06/006099P.pdf; printed p.7/PDF index 6 n.8.","Version, status, and limitations":"Final published BAP opinion; records Pruss dismissal, mootness, and vacatur; adopts majority reasoning for Missouri commissions. Fresh 2026-10-26. \nU.S. Court of Appeals\n+1"},"coordinator_verification_status":"bounded_material_check_with_dated_reuse_and_limits","coordinator_import_reconciliation":"Completevisibleliteralpipe table missedbyimporter. OldretainedS_NE-P20-S022annotationtable isnotnewP23source. Raw unchanged.","coordinator_access":"Dated NE20 S022/primary13 actual Parsons printed7/PDF6 footnote8 and adjacent commission analysis, reread vacatur passage","coordinator_result_and_limits":"Official later opinion verifies vacatur as moot and adopts majority reasoning in Missouri commissions case. Not Nebraska deposit rule; no complete citator or direct vacatur-order authentication.","coordinator_review":"[internal evidence reference]"},{"source_id":"S_NE-P23-S004","urls":["https://nebraskalegislature.gov/laws/statutes.php?statute=25-1030"],"researcher_record":{"Source ID":"S_NE-P23-S004","Title, issuer, full literal URL, pinpoint/read bounds":"Neb. Rev. Stat. §25-1030, Nebraska Legislature. https://nebraskalegislature.gov/laws/statutes.php?statute=25-1030; complete section.","Version, status, and limitations":"Current official text freshly read 2026-10-26. Separate answer and court-order-noncompliance branches; second trigger not identified. \nNebraska Legislature"},"coordinator_verification_status":"bounded_material_check_with_dated_reuse_and_limits","coordinator_import_reconciliation":"Completevisibleliteralpipe table missedbyimporter. OldretainedS_NE-P20-S022annotationtable isnotnewP23source. Raw unchanged.","coordinator_access":"Dated NE20 S004/primary10-12 plus NE19 S004/primary2, complete25-1030","coordinator_result_and_limits":"Answer-filing trigger supplied by case; separate order-noncompliance trigger remains unresolved, not assumed event.","coordinator_review":"[internal evidence reference]"},{"source_id":"S_NE-P23-S005","urls":["https://www.nebraska.gov/apps-courts-epub/public/viewCertified?docId=N00010005PUB"],"researcher_record":{"Source ID":"S_NE-P23-S005","Title, issuer, full literal URL, pinpoint/read bounds":"Huntington v. Pedersen, 294 Neb. 294 (2016). https://www.nebraska.gov/apps-courts-epub/public/viewCertified?docId=N00010005PUB; printed pp.305–306/PDF indices 11–12.","Version, status, and limitations":"Final published Nebraska Supreme Court opinion; freshly read and pages inspected. Filed-answer trigger and mandatory discharge. \nNebraska.gov\n+1"},"coordinator_verification_status":"bounded_material_check_with_dated_reuse_and_limits","coordinator_import_reconciliation":"Completevisibleliteralpipe table missedbyimporter. OldretainedS_NE-P20-S022annotationtable isnotnewP23source. Raw unchanged.","coordinator_access":"Dated NE19 S008/primary10/12 actual Huntington305-306/PDF11-12, reused NE20/NE22","coordinator_result_and_limits":"20days from filed answers; mandatory release/discharge limited affected proceeding, not universal later-writ immunity.","coordinator_review":"[internal evidence reference]"},{"source_id":"S_NE-P23-S006","urls":["https://nebraskalegislature.gov/laws/statutes.php?statute=25-1011"],"researcher_record":{"Source ID":"S_NE-P23-S006","Title, issuer, full literal URL, pinpoint/read bounds":"Neb. Rev. Stat. §25-1011, Nebraska Legislature. https://nebraskalegislature.gov/laws/statutes.php?statute=25-1011; subsections (1)–(2).","Version, status, and limitations":"Current official text freshly read 2026-10-26. Distinguishes garnishee service packet from debtor certified-mail packet. \nNebraska Legislature"},"coordinator_verification_status":"bounded_material_check_with_dated_reuse_and_limits","coordinator_import_reconciliation":"Completevisibleliteralpipe table missedbyimporter. OldretainedS_NE-P20-S022annotationtable isnotnewP23source. Raw unchanged.","coordinator_access":"Dated NE20 S003/primary1 and NE19 S002/primary1 complete25-1011(1)-(5), exact lists reread NE22","coordinator_result_and_limits":"Debtor certified-mail list3items vs interrogatories served on garnishee; additional practice not statutory minimum.","coordinator_review":"[internal evidence reference]"},{"source_id":"S_NE-P23-S007","urls":["https://nebraskalegislature.gov/laws/statutes.php?statute=25-1010"],"researcher_record":{"Source ID":"S_NE-P23-S007","Title, issuer, full literal URL, pinpoint/read bounds":"Neb. Rev. Stat. §25-1010, Nebraska Legislature. https://nebraskalegislature.gov/laws/statutes.php?statute=25-1010; subsection (4).","Version, status, and limitations":"Current official text freshly read 2026-10-26. Financial-institution designated-service route. \nNebraska Legislature\n+1"},"coordinator_verification_status":"bounded_material_check_with_dated_reuse_and_limits","coordinator_import_reconciliation":"Completevisibleliteralpipe table missedbyimporter. OldretainedS_NE-P20-S022annotationtable isnotnewP23source. Raw unchanged.","coordinator_access":"Dated NE20 S002/primary16 actual25-1010(4)","coordinator_result_and_limits":"Designation pinpoints supported, fullcurrent bank roster/actual service remain held.","coordinator_review":"[internal evidence reference]"},{"source_id":"S_NE-P23-S008","urls":["https://nebraskalegislature.gov/laws/statutes.php?statute=25-1056"],"researcher_record":{"Source ID":"S_NE-P23-S008","Title, issuer, full literal URL, pinpoint/read bounds":"Neb. Rev. Stat. §25-1056, Nebraska Legislature. https://nebraskalegislature.gov/laws/statutes.php?statute=25-1056; subsection (6).","Version, status, and limitations":"Current official text freshly read 2026-10-26. Matching postjudgment financial-institution service provisions. \nNebraska Legislature\n+1"},"coordinator_verification_status":"bounded_material_check_with_dated_reuse_and_limits","coordinator_import_reconciliation":"Completevisibleliteralpipe table missedbyimporter. OldretainedS_NE-P20-S022annotationtable isnotnewP23source. Raw unchanged.","coordinator_access":"Dated NE20 S001/primary16-17 actual25-1056(6)","coordinator_result_and_limits":"Matching postjudgment designation route supported; actualbank selection not made.","coordinator_review":"[internal evidence reference]"},{"source_id":"S_NE-P23-S009","urls":["https://nebraskalegislature.gov/laws/statutes.php?statute=25-1026","https://nebraskalegislature.gov/laws/statutes.php?statute=25-1027","https://nebraskalegislature.gov/laws/statutes.php?statute=25-1028","https://nebraskalegislature.gov/laws/statutes.php?statute=25-1029","https://nebraskalegislature.gov/laws/statutes.php?statute=25-1030","https://nebraskalegislature.gov/laws/statutes.php?statute=25-1030.01","https://nebraskalegislature.gov/laws/statutes.php?statute=25-1030.02","https://nebraskalegislature.gov/laws/statutes.php?statute=25-1030.03","https://nebraskalegislature.gov/laws/statutes.php?statute=25-1031","https://nebraskalegislature.gov/laws/statutes.php?statute=25-1031.01"],"researcher_record":{"Source ID":"S_NE-P23-S009","Title, issuer, full literal URL, pinpoint/read bounds":"Nebraska garnishee statutes §§25-1026–25-1031.01, full literal URLs listed in §4A above.","Version, status, and limitations":"Complete current operative sections freshly read 2026-10-26. Replaces abbreviated ellipses. \nNebraska Legislature\n+9"},"coordinator_verification_status":"bounded_material_check_with_dated_reuse_and_limits","coordinator_import_reconciliation":"Completevisibleliteralpipe table missedbyimporter. OldretainedS_NE-P20-S022annotationtable isnotnewP23source. Raw unchanged.","coordinator_access":"Dated NE20 S004 and NE19 S004 actual10materialstatutes; exact10literal URLs compared to P23section4A","coordinator_result_and_limits":"Correct complete locators; no new wholeprocedure/currentness acceptance.","coordinator_review":"[internal evidence reference]","coordinator_full_urls":["https://nebraskalegislature.gov/laws/statutes.php?statute=25-1026","https://nebraskalegislature.gov/laws/statutes.php?statute=25-1027","https://nebraskalegislature.gov/laws/statutes.php?statute=25-1028","https://nebraskalegislature.gov/laws/statutes.php?statute=25-1029","https://nebraskalegislature.gov/laws/statutes.php?statute=25-1030","https://nebraskalegislature.gov/laws/statutes.php?statute=25-1030.01","https://nebraskalegislature.gov/laws/statutes.php?statute=25-1030.02","https://nebraskalegislature.gov/laws/statutes.php?statute=25-1030.03","https://nebraskalegislature.gov/laws/statutes.php?statute=25-1031","https://nebraskalegislature.gov/laws/statutes.php?statute=25-1031.01"]},{"source_id":"S_NE-P23-S010","urls":["https://nebraskalegislature.gov/laws/statutes.php?statute=25-1553","https://nebraskalegislature.gov/laws/statutes.php?statute=48-149","https://nebraskalegislature.gov/laws/statutes.php?statute=48-647","https://nebraskalegislature.gov/laws/statutes.php?statute=68-148","https://nebraskalegislature.gov/laws/statutes.php?statute=68-1013","https://nebraskalegislature.gov/laws/statutes.php?statute=25-1563.01","https://nebraskalegislature.gov/laws/statutes.php?statute=44-371"],"researcher_record":{"Source ID":"S_NE-P23-S010","Title, issuer, full literal URL, pinpoint/read bounds":"Nebraska source-specific exemptions, full literal URLs listed in §4B above.","Version, status, and limitations":"Current official operative sections freshly read 2026-10-26. Replaces abbreviated ellipses. \nNebraska Legislature\n+6"},"coordinator_verification_status":"bounded_material_check_with_dated_reuse_and_limits","coordinator_import_reconciliation":"Completevisibleliteralpipe table missedbyimporter. OldretainedS_NE-P20-S022annotationtable isnotnewP23source. Raw unchanged.","coordinator_access":"Dated NE20 S017/primary5/8-9 actualmaterial7exemptionstatutes; exactliteralURLs comparedsection4B","coordinator_result_and_limits":"Locators supported; source-specific exceptions/crossrefs/sector/privatefacts from P20 remain held.","coordinator_review":"[internal evidence reference]","coordinator_full_urls":["https://nebraskalegislature.gov/laws/statutes.php?statute=25-1553","https://nebraskalegislature.gov/laws/statutes.php?statute=48-149","https://nebraskalegislature.gov/laws/statutes.php?statute=48-647","https://nebraskalegislature.gov/laws/statutes.php?statute=68-148","https://nebraskalegislature.gov/laws/statutes.php?statute=68-1013","https://nebraskalegislature.gov/laws/statutes.php?statute=25-1563.01","https://nebraskalegislature.gov/laws/statutes.php?statute=44-371"]},{"source_id":"S_NE-P23-S011","urls":["https://nebraskajudicial.gov/sites/default/files/CC-3-6.pdf","https://nebraskajudicial.gov/sites/default/files/CC-3-8P.pdf","https://nebraskajudicial.gov/sites/default/files/CC-3-8B.pdf","https://nebraskajudicial.gov/sites/default/files/CC-3-8N.pdf","https://nebraskajudicial.gov/sites/default/files/CC-3-8C-1.pdf","https://nebraskajudicial.gov/sites/default/files/CC-3-8F.pdf","https://nebraskajudicial.gov/sites/default/files/CC-3-8-20.pdf","https://nebraskajudicial.gov/sites/default/files/CC-3-8-21.pdf"],"researcher_record":{"Source ID":"S_NE-P23-S011","Title, issuer, full literal URL, pinpoint/read bounds":"Nebraska Judicial Branch forms, eight full literal URLs in §4C.","Version, status, and limitations":"Versions observed from 2015–2026; key pages read. CC 3:8N contains conflicting 08/2026 parsed and 03/2022 rendered indicators. Operational guidance only. \nNebraska Judicial Branch\n+7"},"coordinator_verification_status":"bounded_material_check_with_dated_reuse_and_limits","coordinator_import_reconciliation":"Completevisibleliteralpipe table missedbyimporter. OldretainedS_NE-P20-S022annotationtable isnotnewP23source. Raw unchanged.","coordinator_access":"Dated NE20 S020/NE19 S015 actual8officialformPDFs/parsedmaterial; fresh NE22 originalCC3N/Na bytes and ALL3page visual check recorded15:09+UTC","coordinator_result_and_limits":"Eight complete literalURLs supported. Fresh downloaded CC3N renders08/2026 on all3pages. Historical reported03/2022 image and same-path layerconflict preserved but NOTreplicated; C013/4C/effect/source/coverage needdatedNE25annotation. Otherforms no new visual inspection claimed.","coordinator_review":"[internal evidence reference]","coordinator_full_urls":["https://nebraskajudicial.gov/sites/default/files/CC-3-6.pdf","https://nebraskajudicial.gov/sites/default/files/CC-3-8P.pdf","https://nebraskajudicial.gov/sites/default/files/CC-3-8B.pdf","https://nebraskajudicial.gov/sites/default/files/CC-3-8N.pdf","https://nebraskajudicial.gov/sites/default/files/CC-3-8C-1.pdf","https://nebraskajudicial.gov/sites/default/files/CC-3-8F.pdf","https://nebraskajudicial.gov/sites/default/files/CC-3-8-20.pdf","https://nebraskajudicial.gov/sites/default/files/CC-3-8-21.pdf"],"coordinator_followup_review":"[internal evidence reference]","coordinator_followup_disposition":"dated_annotation_patch_resolved_with_attribution_currentness_and_cross_route_discrepancy_holds"},{"source_id":"S_NE-P23-S012","urls":["https://revenue.nebraska.gov/sites/default/files/doc/legal/rulings/rr2023-1.pdf"],"researcher_record":{"Source ID":"S_NE-P23-S012","Title, issuer, full literal URL, pinpoint/read bounds":"Revenue Ruling 2023-1, Nebraska Department of Revenue. https://revenue.nebraska.gov/sites/default/files/doc/legal/rulings/rr2023-1.pdf; printed p.1/PDF 0.","Version, status, and limitations":"One-page official ruling dated Sept. 19, 2023; $5,970 for 2023–2027. Freshly read and inspected. \nNebraska Department of Revenue\n+1"},"coordinator_verification_status":"bounded_material_check_with_dated_reuse_and_limits","coordinator_import_reconciliation":"Completevisibleliteralpipe table missedbyimporter. OldretainedS_NE-P20-S022annotationtable isnotnewP23source. Raw unchanged.","coordinator_access":"Dated NE20 S006/primary1-2 actualonepageRevenueRuling2023-1","coordinator_result_and_limits":"Onepage,5970for2023-2027 supported; no futureadjustmentprediction.","coordinator_review":"[internal evidence reference]"},{"source_id":"S_NE-P23-S013","urls":["https://www.nebraska.gov/apps-courts-epub/public/viewCertified?docId=N00009973PUB"],"researcher_record":{"Source ID":"S_NE-P23-S013","Title, issuer, full literal URL, pinpoint/read bounds":"Cattle National Bank & Trust Co. v. Watson, 293 Neb. 943 (2016). https://www.nebraska.gov/apps-courts-epub/public/viewCertified?docId=N00009973PUB; printed p.963/PDF 20 and p.968/PDF 25.","Version, status, and limitations":"Final published opinion; body holdings freshly inspected. \nNebraska.gov\n+1"},"coordinator_verification_status":"bounded_material_check_with_dated_reuse_and_limits","coordinator_import_reconciliation":"Completevisibleliteralpipe table missedbyimporter. OldretainedS_NE-P20-S022annotationtable isnotnewP23source. Raw unchanged.","coordinator_access":"Dated NE20 S018/primary15-17 actual Cattle963/PDF20 and968/PDF25 body","coordinator_result_and_limits":"Correct judgment prerequisite/bodypinpoints, not just944headnote; wholemerits/later-history held.","coordinator_review":"[internal evidence reference]"},{"source_id":"S_NE-P23-S014","urls":["https://www.nebraska.gov/apps-courts-epub/public/viewCertified?docId=N00012229PUB"],"researcher_record":{"Source ID":"S_NE-P23-S014","Title, issuer, full literal URL, pinpoint/read bounds":"Schaefer Shapiro LLP v. Ball, 305 Neb. 669 (2020). https://www.nebraska.gov/apps-courts-epub/public/viewCertified?docId=N00012229PUB; printed pp.675–676/PDF 6–7.","Version, status, and limitations":"Final published opinion; Part 212 and underlying-exemption discussion freshly inspected. \nNebraska.gov\n+1"},"coordinator_verification_status":"bounded_material_check_with_dated_reuse_and_limits","coordinator_import_reconciliation":"Completevisibleliteralpipe table missedbyimporter. OldretainedS_NE-P20-S022annotationtable isnotnewP23source. Raw unchanged.","coordinator_access":"Dated NE20 S008/primary3-4 actual Schaefer675-676/PDF6-7 body","coordinator_result_and_limits":"AutomaticPart212amount not ceiling on reasonablytraceable underlyingSSexemption; directdeposit absence in record prevents universal Part212application. Actualburden/tracing held.","coordinator_review":"[internal evidence reference]"},{"source_id":"S_NE-P23-S015","urls":["https://www.nebraska.gov/apps-courts-epub/public/viewAdvanced?docId=N00008782PUB"],"researcher_record":{"Source ID":"S_NE-P23-S015","Title, issuer, full literal URL, pinpoint/read bounds":"Florence Lake Investments, LLC v. Berg, 312 Neb. 183 (2022). https://www.nebraska.gov/apps-courts-epub/public/viewAdvanced?docId=N00008782PUB; printed pp.197–198/PDF 14–15 and p.204/PDF 21.","Version, status, and limitations":"Final published opinion; disclosure rule and majority ERISA outcome freshly inspected. \nNebraska.gov\n+2"},"coordinator_verification_status":"bounded_material_check_with_dated_reuse_and_limits","coordinator_import_reconciliation":"Completevisibleliteralpipe table missedbyimporter. OldretainedS_NE-P20-S022annotationtable isnotnewP23source. Raw unchanged.","coordinator_access":"Dated NE19 S007/primary6/10-13 and NE20 S019 actual Florence197-198/PDF14-15 and204/PDF21majority","coordinator_result_and_limits":"Disclosure separatedfrom actualmajorityERISAliabilityshield; nofullretirementacceptance.","coordinator_review":"[internal evidence reference]"},{"source_id":"S_NE-P23-S016","urls":["https://nebraskalegislature.gov/laws/statutes.php?statute=30-2722"],"researcher_record":{"Source ID":"S_NE-P23-S016","Title, issuer, full literal URL, pinpoint/read bounds":"Neb. Rev. Stat. §30-2722, Nebraska Legislature. https://nebraskalegislature.gov/laws/statutes.php?statute=30-2722; complete material ownership provisions.","Version, status, and limitations":"Current official text freshly read 2026-10-26. Net-contribution rule and spousal presumption. \nNebraska Legislature"},"coordinator_verification_status":"bounded_material_check_with_dated_reuse_and_limits","coordinator_import_reconciliation":"Completevisibleliteralpipe table missedbyimporter. OldretainedS_NE-P20-S022annotationtable isnotnewP23source. Raw unchanged.","coordinator_access":"Dated NE20 S009/primary5 complete30-2722(a)-(d)","coordinator_result_and_limits":"Correct joint ownership source, netcontributions/clearconvincingdifferentintent/spousalequalpresumption; noactualcontributions/intent determined.","coordinator_review":"[internal evidence reference]"},{"source_id":"S_NE-P23-S017","urls":["https://uscode.house.gov/us/usc/119-124/t42/s407/","https://uscode.house.gov/us/usc/119-124/t42/s1383/","https://uscode.house.gov/us/usc/119-120/t45/s352/","https://uscode.house.gov/us/usc/119-120/t5/s8346/","https://uscode.house.gov/us/usc/119-120/t5/s8470/","https://uscode.house.gov/us/usc/119-124/t38/s5301/"],"researcher_record":{"Source ID":"S_NE-P23-S017","Title, issuer, full literal URL, pinpoint/read bounds":"Federal benefit statutes, exact URLs and headers listed in §4I.","Version, status, and limitations":"Current headers individually verified as described; no cross-title generalization. \nU.S. Code\n+5"},"coordinator_verification_status":"bounded_material_check_with_dated_reuse_and_limits","coordinator_import_reconciliation":"Completevisibleliteralpipe table missedbyimporter. OldretainedS_NE-P20-S022annotationtable isnotnewP23source. Raw unchanged.","coordinator_access":"Dated NE20 S011/S015/S016 exact5SS/SSI/RR/OPMheaders and materialtext; NEW exactVA119-124URL attemptedonce after P23successclaim, [internal evidence reference]","coordinator_result_and_limits":"Priorfive exactheaders supported on datedaccess. VAURL again inaccessible by webtool; C017/4I prospective researcher success/119-124header NOTreplicated by coordinator. Notfalse/recoveryclaim; separate historicalattempts preserved. No unchangedfailureloop.","coordinator_review":"[internal evidence reference]","coordinator_full_urls":["https://uscode.house.gov/us/usc/119-124/t42/s407/","https://uscode.house.gov/us/usc/119-124/t42/s1383/","https://uscode.house.gov/us/usc/119-120/t45/s352/","https://uscode.house.gov/us/usc/119-120/t5/s8346/","https://uscode.house.gov/us/usc/119-120/t5/s8470/","https://uscode.house.gov/us/usc/119-124/t38/s5301/"],"coordinator_followup_review":"[internal evidence reference]","coordinator_followup_disposition":"dated_annotation_patch_resolved_with_attribution_currentness_and_cross_route_discrepancy_holds"},{"source_id":"S_NE-P23-S018","urls":["https://www.govinfo.gov/link/uscode/38/5301"],"researcher_record":{"Source ID":"S_NE-P23-S018","Title, issuer, full literal URL, pinpoint/read bounds":"38 U.S.C. §5301 GovInfo PDF. https://www.govinfo.gov/link/uscode/38/5301; printed pp.1052–1053/PDF 0–1.","Version, status, and limitations":"Complete material subsections (a)–(e) read; PDF does not itself display OLRC’s 119-124 header. \nGovInfo\n+2"},"coordinator_verification_status":"bounded_material_check_with_dated_reuse_and_limits","coordinator_import_reconciliation":"Completevisibleliteralpipe table missedbyimporter. OldretainedS_NE-P20-S022annotationtable isnotnewP23source. Raw unchanged.","coordinator_access":"Dated NE20 S013/primary6-9 actualGovinfo5301(a)-(e) body1052-1053/PDF0-1","coordinator_result_and_limits":"Materialtext supported, exactOLRCheader absent; no later-amendment audit inferred.","coordinator_review":"[internal evidence reference]"},{"source_id":"S_NE-P23-S019","urls":["https://supreme.justia.com/cases/federal/us/370/159/"],"researcher_record":{"Source ID":"S_NE-P23-S019","Title, issuer, full literal URL, pinpoint/read bounds":"Porter v. Aetna Casualty & Surety Co., 370 U.S. 159 (1962). https://supreme.justia.com/cases/federal/us/370/159/; reported pp.160–162 and n.3.","Version, status, and limitations":"Public reproduction of actual Supreme Court majority opinion; freshly read. Money/readily-available/permanent-investment distinction. \nJustia Law\n+3"},"coordinator_verification_status":"bounded_material_check_with_dated_reuse_and_limits","coordinator_import_reconciliation":"Completevisibleliteralpipe table missedbyimporter. OldretainedS_NE-P20-S022annotationtable isnotnewP23source. Raw unchanged.","coordinator_access":"Dated NE20 S014/primary15 actualPorter159-162andfootnote3; money/support/permanentinvestment andtaxation passage reread here","coordinator_result_and_limits":"Correct taxation clause and distinct Carrier investmentreasoning; no blanket all-purchases loss/protection. Noactualasset/advice.","coordinator_review":"[internal evidence reference]"},{"source_id":"S_NE-P23-S020","urls":["https://app.midpage.ai/document/pruss-v-butler-in-re-6988248","https://law.counselstack.com/opinion/pruss-v-butler-in-re-pruss-bap8-2000."],"researcher_record":{"Source ID":"S_NE-P23-S020","Title, issuer, full literal URL, pinpoint/read bounds":"Failed Pruss vacatur reproductions: https://app.midpage.ai/document/pruss-v-butler-in-re-6988248; https://law.counselstack.com/opinion/pruss-v-butler-in-re-pruss-bap8-2000.","Version, status, and limitations":"Failed/not read/not relied upon. Official Parsons opinion supplied the vacatur history."},"coordinator_verification_status":"failed_not_authority","coordinator_import_reconciliation":"Completevisibleliteralpipe table missedbyimporter. OldretainedS_NE-P20-S022annotationtable isnotnewP23source. Raw unchanged.","coordinator_access":"Dated NE20 S022 failed2reproductionroutes, not retried","coordinator_result_and_limits":"Notread/notauthority. OfficialParsons confirmsboundedvacaturhistory; no blanket absence/citator claim.","coordinator_review":"[internal evidence reference]"}],"coverage":[{"topic":"Initial Part 212 clock","researcher_record":{"Requested correction issue":"Initial Part 212 clock","Status":"Answered","Linked claims":"C001","Exact remaining evidence or next action":"Actual order receipt"},"coordinator_acceptance":"scoped_correction_review_complete_original_holds_retained","coordinator_review":"[internal evidence reference]"},{"topic":"Account-review clock","researcher_record":{"Requested correction issue":"Account-review clock","Status":"Answered","Linked claims":"C002","Exact remaining evidence or next action":"Actual identifying-information receipt"},"coordinator_acceptance":"scoped_correction_review_complete_original_holds_retained","coordinator_review":"[internal evidence reference]"},{"topic":"Large-batch branch","researcher_record":{"Requested correction issue":"Large-batch branch","Status":"Answered conditionally","Linked claims":"C003","Exact remaining evidence or next action":"Creditor authorization and bank records"},"coordinator_acceptance":"scoped_correction_review_complete_original_holds_retained","coordinator_review":"[internal evidence reference]"},{"topic":"Review priority","researcher_record":{"Requested correction issue":"Review priority","Status":"Answered","Linked claims":"C004","Exact remaining evidence or next action":"Actual bank sequence"},"coordinator_acceptance":"scoped_correction_review_complete_original_holds_retained","coordinator_review":"[internal evidence reference]"},{"topic":"Existing protected-amount, notice, fee, and one-review findings","researcher_record":{"Requested correction issue":"Existing protected-amount, notice, fee, and one-review findings","Status":"Unchanged","Linked claims":"Original P20","Exact remaining evidence or next action":"Original factual holds"},"coordinator_acceptance":"scoped_correction_review_complete_original_holds_retained","coordinator_review":"[internal evidence reference]"},{"topic":"Pruss speaker attribution","researcher_record":{"Requested correction issue":"Pruss speaker attribution","Status":"Answered","Linked claims":"C005","Exact remaining evidence or next action":"None"},"coordinator_acceptance":"scoped_correction_review_complete_original_holds_retained","coordinator_review":"[internal evidence reference]"},{"topic":"Pruss precedential status","researcher_record":{"Requested correction issue":"Pruss precedential status","Status":"Answered as vacated","Linked claims":"C005","Exact remaining evidence or next action":"Complete vacatur order reproduction not necessary after Parsons verification"},"coordinator_acceptance":"scoped_correction_review_complete_original_holds_retained","coordinator_review":"[internal evidence reference]"},{"topic":"Parsons scope","researcher_record":{"Requested correction issue":"Parsons scope","Status":"Answered","Linked claims":"C006","Exact remaining evidence or next action":"No Nebraska deposit inference"},"coordinator_acceptance":"scoped_correction_review_complete_original_holds_retained","coordinator_review":"[internal evidence reference]"},{"topic":"Nebraska deposited-wage carryover","researcher_record":{"Requested correction issue":"Nebraska deposited-wage carryover","Status":"Unresolved","Linked claims":"C007","Exact remaining evidence or next action":"Controlling Nebraska statute or appellate decision"},"coordinator_acceptance":"scoped_correction_review_complete_original_holds_retained","coordinator_review":"[internal evidence reference]"},{"topic":"Universal employee/personal-services classification rule","researcher_record":{"Requested correction issue":"Universal employee/personal-services classification rule","Status":"Unresolved","Linked claims":"C007","Exact remaining evidence or next action":"Actual worker and payment authority"},"coordinator_acceptance":"scoped_correction_review_complete_original_holds_retained","coordinator_review":"[internal evidence reference]"},{"topic":"Answer-challenge trigger","researcher_record":{"Requested correction issue":"Answer-challenge trigger","Status":"Answered","Linked claims":"C008–C009","Exact remaining evidence or next action":"Actual answer filing date"},"coordinator_acceptance":"scoped_correction_review_complete_original_holds_retained","coordinator_review":"[internal evidence reference]"},{"topic":"Order-noncompliance trigger","researcher_record":{"Requested correction issue":"Order-noncompliance trigger","Status":"Unresolved","Linked claims":"C010","Exact remaining evidence or next action":"Controlling interpretation or actual order"},"coordinator_acceptance":"scoped_correction_review_complete_original_holds_retained","coordinator_review":"[internal evidence reference]"},{"topic":"Future writ effect","researcher_record":{"Requested correction issue":"Future writ effect","Status":"Not universally resolved","Linked claims":"C009","Exact remaining evidence or next action":"New writ and property facts"},"coordinator_acceptance":"scoped_correction_review_complete_original_holds_retained","coordinator_review":"[internal evidence reference]"},{"topic":"Debtor certified-mail contents","researcher_record":{"Requested correction issue":"Debtor certified-mail contents","Status":"Answered","Linked claims":"C011","Exact remaining evidence or next action":"Actual mailed packet"},"coordinator_acceptance":"scoped_correction_review_complete_original_holds_retained","coordinator_review":"[internal evidence reference]"},{"topic":"Bank designation pinpoints","researcher_record":{"Requested correction issue":"Bank designation pinpoints","Status":"Answered","Linked claims":"C012","Exact remaining evidence or next action":"Institution-specific designation"},"coordinator_acceptance":"scoped_correction_review_complete_original_holds_retained","coordinator_review":"[internal evidence reference]"},{"topic":"Complete current designation roster","researcher_record":{"Requested correction issue":"Complete current designation roster","Status":"Not authenticated","Linked claims":"C012","Exact remaining evidence or next action":"Current official bank-specific listing"},"coordinator_acceptance":"scoped_correction_review_complete_original_holds_retained","coordinator_review":"[internal evidence reference]"},{"topic":"Full URLs for S004/S017/S020","researcher_record":{"Requested correction issue":"Full URLs for S004/S017/S020","Status":"Answered","Linked claims":"Source register","Exact remaining evidence or next action":"None"},"coordinator_acceptance":"scoped_correction_review_complete_original_holds_retained","coordinator_review":"[internal evidence reference]"},{"topic":"CC 3:8N current rendered version","researcher_record":{"Requested correction issue":"CC 3:8N current rendered version","Status":"Conflicted/partial","Linked claims":"C013","Exact remaining evidence or next action":"Clean official replacement notice or consistent PDF"},"coordinator_acceptance":"clean_current_render_now_observed_dated_original_chat_qualification_pending","coordinator_review":"[internal evidence reference]"},{"topic":"Revenue Ruling page count","researcher_record":{"Requested correction issue":"Revenue Ruling page count","Status":"Answered","Linked claims":"C014","Exact remaining evidence or next action":"None"},"coordinator_acceptance":"scoped_correction_review_complete_original_holds_retained","coordinator_review":"[internal evidence reference]"},{"topic":"Cattle National Bank body pinpoints","researcher_record":{"Requested correction issue":"Cattle National Bank body pinpoints","Status":"Answered","Linked claims":"S013","Exact remaining evidence or next action":"No whole-case rerun"},"coordinator_acceptance":"scoped_correction_review_complete_original_holds_retained","coordinator_review":"[internal evidence reference]"},{"topic":"Schaefer Shapiro automatic-versus-underlying exemption","researcher_record":{"Requested correction issue":"Schaefer Shapiro automatic-versus-underlying exemption","Status":"Answered","Linked claims":"S014","Exact remaining evidence or next action":"Actual tracing facts"},"coordinator_acceptance":"scoped_correction_review_complete_original_holds_retained","coordinator_review":"[internal evidence reference]"},{"topic":"Florence Lake disclosure versus liability","researcher_record":{"Requested correction issue":"Florence Lake disclosure versus liability","Status":"Answered","Linked claims":"C015","Exact remaining evidence or next action":"Full retirement/ERISA analysis excluded"},"coordinator_acceptance":"scoped_correction_review_complete_original_holds_retained","coordinator_review":"[internal evidence reference]"},{"topic":"Joint-account source correction","researcher_record":{"Requested correction issue":"Joint-account source correction","Status":"Answered","Linked claims":"C016","Exact remaining evidence or next action":"Actual contribution and intent evidence"},"coordinator_acceptance":"scoped_correction_review_complete_original_holds_retained","coordinator_review":"[internal evidence reference]"},{"topic":"Social Security/SSI Code metadata","researcher_record":{"Requested correction issue":"Social Security/SSI Code metadata","Status":"Answered","Linked claims":"C017","Exact remaining evidence or next action":"Future compilation changes not predicted"},"coordinator_acceptance":"scoped_correction_review_complete_original_holds_retained","coordinator_review":"[internal evidence reference]"},{"topic":"Railroad/OPM Code metadata","researcher_record":{"Requested correction issue":"Railroad/OPM Code metadata","Status":"Answered","Linked claims":"C017","Exact remaining evidence or next action":"Future compilation changes not predicted"},"coordinator_acceptance":"scoped_correction_review_complete_original_holds_retained","coordinator_review":"[internal evidence reference]"},{"topic":"VA Code metadata","researcher_record":{"Requested correction issue":"VA Code metadata","Status":"Answered prospectively","Linked claims":"C017–C018","Exact remaining evidence or next action":"Earlier failed access remains historical"},"coordinator_acceptance":"researcher_prospective_header_success_unreplicated_coordinator_exact_URL_failed_body_only_supported","coordinator_review":"[internal evidence reference]"},{"topic":"Part 212 eCFR metadata","researcher_record":{"Requested correction issue":"Part 212 eCFR metadata","Status":"Answered","Linked claims":"C001–C004","Exact remaining evidence or next action":"eCFR is authoritative but unofficial"},"coordinator_acceptance":"scoped_correction_review_complete_original_holds_retained","coordinator_review":"[internal evidence reference]"},{"topic":"VA taxation sentence","researcher_record":{"Requested correction issue":"VA taxation sentence","Status":"Answered","Linked claims":"C018","Exact remaining evidence or next action":"None"},"coordinator_acceptance":"scoped_correction_review_complete_original_holds_retained","coordinator_review":"[internal evidence reference]"},{"topic":"VA deposited-money rule","researcher_record":{"Requested correction issue":"VA deposited-money rule","Status":"Answered generally","Linked claims":"C019","Exact remaining evidence or next action":"Actual account, support availability, tracing"},"coordinator_acceptance":"scoped_correction_review_complete_original_holds_retained","coordinator_review":"[internal evidence reference]"},{"topic":"VA purchased or invested property","researcher_record":{"Requested correction issue":"VA purchased or invested property","Status":"Partial/fact-specific","Linked claims":"C020","Exact remaining evidence or next action":"Nature of asset and statutory exception"},"coordinator_acceptance":"scoped_correction_review_complete_original_holds_retained","coordinator_review":"[internal evidence reference]"},{"topic":"Original bank roster, retirement, insurance, Medicaid, workers’ compensation, state fee, damages, appeal, sectors, local, tribal, country, contract, and record holds","researcher_record":{"Requested correction issue":"Original bank roster, retirement, insurance, Medicaid, workers’ compensation, state fee, damages, appeal, sectors, local, tribal, country, contract, and record holds","Status":"Unchanged","Linked claims":"Original PASS-20","Exact remaining evidence or next action":"Separate assigned work"},"coordinator_acceptance":"scoped_correction_review_complete_original_holds_retained","coordinator_review":"[internal evidence reference]"}],"annotations":{},"corrections":[],"resolved_corrections":[],"review_history":[]}