Most HR professionals and business owners probably know—or need to know—that Minnesota Statutes section 181.13(a) makes a discharged employee’s “wages or commissions actually earned and unpaid at the time of discharge” immediately due and payable upon the employee’s demand.  Failing to pay wages or commissions within 24 hours after the demand carries a penalty equal...

Employers of non-unionized workforces are sometimes unaware that federal labor relations laws may apply to their employees. For example, the National Labor Relations Act (“NLRA”) applies to both union-represented and non-union-represented workers, providing them with substantial protections for workplace advocacy and organizing activities.  It is important for all employers to have an understanding of these...

As of this writing (March 5, 2026) Minnesota’s Paid Family Medical Leave (“PFML”) program (Minnesota Statutes Chapter 268B) has been in operation for two months.  Here are some of the challenges our clients are seeing and how to overcome them or at least minimize them. 1. Private Plan Employees Applying to the State Program. Yes,...

Under Minnesota law, there are multiple instances where liens can attach to a borrower’s livestock or crops that will result in priority over a financial institution’s first-in-time perfected security interest in the same livestock (Minn. Stat. § 514.966) or crops (Minn. Stat. § 514.94). These types of liens are often referred to as “hidden” liens...

Grain and other commodities often serve as important collateral for farm loans. With declining commodity prices and rising expenses, many farmers may be feeling increased financial pressure following the end of the 2025 crop year. Poor cash flow may have producers looking to sources of cash, and that may lead some to deceptive practices like...

Generally, an IRA is protected from collection efforts.¹ What is less well known is that a consumer can assign his or her IRA to a financial institution as collateral for a loan and this act allows a non-custodial financial institution to collect what is due to them from the account upon delinquency because the consumer...

The One Big Beautiful Bill Act (OBBBA) signed into law on July 4th, 2025, includes some critical estate planning changes. While the main estate planning related changes are focused in just a few areas, OBBBA gives many taxpayers a compelling reason to create or revisit their estate plans. Estate and Gift Tax Exemption First, the...