Scott Frost was careful not to mention Nebraska or his past with the Huskers during his appearances at the Big 12 Media Days earlier this month. However, that doesn’t mean he’s completely moved past his grudge against the university. With a ruling earlier this week, he’ll be able to continue attempting to exact revenge on his old employer, while the school had hoped to have his lawsuit against it dismissed.
A Lincoln judge Wednesday dismissed one of the claims raised by former Cornhuskers football coach in his lawsuit against the University of Nebraska but allowed the second to go forward. At this stage, it was about whether the university could be sued over it at all. The judge ruled it could indeed be sued, though Frost still has a long walk until he actually gets any money from NU.
The allegations at the heart of the suit concern how Nebraska included the former coach's buyout payments for 2025 and 2026 on his 2022 W-2, resulting in significant tax liability.
In December, Frost, now back at UCF, where he originally had a good enough season that the Huskers hired him after just two years in Orlando, sued the Board of Regents over his 2022 W-2, which included the "present value of the 2025 and 2026 liquidated damages payments" and totaled $9.5 million — far more than the $4 million salary he was paid for the 2022 season.
Scott Frost lawsuit against Nebraska football survives dismissal attempt
The university was able to save some money on taxes using this approach, but, according to the lawsuit, it also created a $1.7 million tax liability for income Frost hadn’t received and led to legal fees and late filing penalties.
Frost claims in the lawsuit he is owed $5 million total. The amount breaks down to $2.5 million each for the 2025 and 2026 seasons as an "offset" portion of his contract from the university for damages.
In the suit's first claim, Frost sought a declaratory judgment regarding his rights, duties, and obligations under his employment agreement with his former employer regarding the "problems created for him by the university" after his termination. The university tried to get this first claim dismissed. However, on Wednesday, Lancaster County District Judge Kevin McManaman ruled against the university, allowing the suit to move forward.
It wasn’t a total win for the former Nebraska coach; the judge also "declined to entertain" Frost's claim for declaratory relief because it "would not terminate the underlying controversy." In other words, while a hurdle was removed for Frost, the case will have to move forward, and he’ll have to clear other hurdles before he comes close to winning and getting any money from the university.
The whole situation is moving at a snail’s pace, but both sides are also demonstrating neither is backing down. It’s yet another sign that while Nebraska and Scott Frost have parted ways, they’re not done with each other just yet.
