Scott Frost’s fight with Nebraska isn’t going away quietly.
A Lincoln judge on Wednesday knocked out one part of the former Cornhuskers coach’s lawsuit against the University of Nebraska, but let another claim survive, keeping Frost’s case alive for now. The school had pushed to have the suit dismissed outright. Instead, the matter will keep moving through court, even if Frost still has a long road before he gets anywhere close to collecting money.
The dispute centers on how Nebraska handled Frost’s buyout payments for 2025 and 2026 on his 2022 W-2. According to the lawsuit, the university listed the “present value of the 2025 and 2026 liquidated damages payments” on that form, which pushed the total to $9.5 million. That figure was well above the $4 million Frost was paid for the 2022 season.
Frost, now back at UCF, filed the suit in December against the Board of Regents. He argues the accounting move created a tax mess for him, including a $1.7 million tax liability tied to income he hadn’t actually received, along with legal fees and late filing penalties. He says he is owed $5 million total, split evenly at $2.5 million for the 2025 and 2026 seasons as an “offset” portion of his contract.
The legal fight took another step Wednesday when Lancaster County District Judge Kevin McManaman allowed Frost’s first claim to proceed. That claim sought a declaratory judgment over his rights, duties and obligations under his employment agreement, tied to the “problems created for him by the university” after his termination.
But the ruling was not a clean sweep for Frost. McManaman also “declined to entertain” Frost’s claim for declaratory relief because it “would not terminate the underlying controversy.” So while one obstacle came down, the case is still far from finished.
Frost was notably quiet about Nebraska during his appearances at Big 12 Media Days earlier this month. Even so, the lawsuit shows the separation between the two sides is still very much active. Nebraska and Frost may have moved on in name, but in court, neither one looks ready to back off.
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