Farm families usually intend for the family farm, and the benefits and fruits of the family farm, to pass down to the next generations. Sometimes, however, things do not go as planned. Divorce is a fact of life. For a farmer, the prospect of cutting the farm in half cannot only cause great financial pain,...

In late December 2017, President Donald Trump signed into law the Tax Cuts and Jobs Act of 2017. In addition to modifying the income tax brackets and numerous other tax provisions, the law significantly modified how spousal maintenance (alimony) payments are taxed at the federal level. For any Minnesota divorce finalized after December 31, 2018,...

Monitoring workplace behavior to maximize productivity is not always easy. Everyone has their own opinions and personalities. And, unfortunately, some personalities may clash causing unnecessary drama and rumors that infect the workplace. This leads many employers to establish anti-gossip policies addressing some of these issues.  At the outset this sounds like a good idea, but...

Section 1031 Like Kind Exchanges are named for Section 1031 of the Internal Revenue Code.  Section 1031 states:  “No gain or loss shall be recognized on the exchange of property held for productive use in a trade or business or for investment if such property is exchanged solely for property of like kind which is...

ProIn today’s society, where value is placed on creativity and invention, employers need to be extra vigilant to protect the work of their employees, including the development of intellectual property (“IP”).  IP, creations of the mind, includes patents for inventions, trademarks, and copyrights.   Often after an employee leaves a company, the question arises as to...

According to a recent study conducted by Princeton Survey Research Associates International, 78% of Millennials (ages 18-36) do not have an estate plan. One of the major reasons cited by Millennials for not taking the time to create even a basic Will is that they do not have any significant assets worth protecting. However, there...

On June 28, 2017, the United States House of Representatives passed the Protecting Access to Care Act of 2017 (H.R. 1215).  The stated purpose of the bill is to “improve patient access to health care services and provide improved medical care by reducing the excessive burden the liability system places on the health care delivery...