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...

The United States Supreme Court is generally asked to hear approximately 7,000 to 8,000 cases each year but only grants review and hears approximately 80 of these cases. And many of the cases the Court reviews involve appeals in criminal cases and other high profile constitutional issues. Given the small number of cases heard and...

Legislation impacting all workplaces throughout the state and beyond was passed during Minnesota’s 2023 legislative session. This article highlights three employment law changes with widespread impact that all employers should know but may not have seen in the 279-page Minnesota labor omnibus bill Governor Tim Walz signed on May 16, 2023. Minnesota Noncompete Ban The...

Many landowners might have read the headlines about the Supreme Court’s wetland decision this year – Sackett v Environmental Protection Agency – and breathed a sigh of relief: “Finally, we can fill a little puddle on our own property without the government intruding on our private property!” But despite this decision, grain farmers and other...

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...

“Expect the best. Prepare for the worst. Capitalize on what comes.” This is but one of the many pieces of sage advice shared by author and motivational speaker, Zig Ziglar, with his audiences and readers over the course of his distinguished career. On the forefront of what farmers might expect, prepare for, and capitalize on...

Safeguarding Yourself from What You May Not Know With big ticket items like Earned Sick and Safe Time and Paid Family Medical Leave passed in the 2022- 2023 Minnesota Legislative Session getting most of the attention, you may have missed some of the smaller items that can get employers in trouble. Wage Disclosure Protections are...