• December 18, 2023Finance & Banking

    I Agreed to What? Emails and Text Messages as Electronic Signatures

    As the world continues its shift towards electronic and virtual means of conducting business, lenders and lawyers remain stalwart in their commitment to physical paper, or at a minimum, PDFs with ink or e-signatures. However, our worlds are not immune to the encroachment of increasingly virtual and informal means of communicating and conducting business, even...
  • December 4, 2023Estate Planning

    Estate Freezing and Gifting – Estate Planning In The Shadow of The TCJA Sunset

    Under the current federal tax code, the lifetime gift and estate tax exemption for an individual is $12,920,000 and $25,840,000 for a married couple. However, unless legislative action is taken to extend these exemptions, decedents who pass away after January I, 2026, will have effectively half of the previous exemption amount estimated to be around...
  • Hand holding grain
    November 22, 2023Agriculture Law & Agribusiness

    Expansion of the Beginning Farmer Tax Credit: What is the BFTC Program and How Can It Benefit You?

    It is no secret that the average age of the Minnesota farmer has steadily increased in recent years. With that in mind, the question of how to incentivize younger generations to start farming has become increasingly prevalent. With high start-up costs and fluctuating markets, getting new farmers in to agriculture is challenging. However, Minnesota recognized...
  • August 8, 2023Finance & Banking

    Potential Opportunities in Legalization: Financial Services and Minnesota’s Legalization of Cannabis

    On May 30th, 2023, Governor Tim Walz signed into law a bill legalizing the recreational use of marijuana in the State of Minnesota. The bill is likely to create a new sector in Minnesota’s retail business landscape; however, financial institutions’ opportunities to work with those new businesses may not be as open and carefree as...
  • June 25, 2023Estate Planning

    So you think you need a Revocable Trust?

    It is a common conception today that a revocable trust is the “one-size fits all” solution to all estate planning needs. While a revocable trust is a powerful tool in building an estate plan, it is not necessarily the right tool for all. This article will discuss the factors you should consider when determining whether...
  • Right to repair laws
    June 23, 2023Agriculture Law & Agribusiness

    Right to Repair Laws

    Farming equipment manufactured today has more software than ever before. The increased sophistication of this equipment has benefitted the agricultural industry in significant ways. For example, the integration of newer technologies into agricultural implements has resulted in measurable gains in productivity, yields, and revenue. However, the increasing sophistication of technology is not without drawbacks. As...