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...

Introduction Ten states, including Minnesota, have an estate tax. Many Minnesotans believe that if they relocate to another state—particularly one without an estate tax—they can avoid Minnesota’s estate tax altogether. Unfortunately, the rules are not so simple. Minnesota taxes the assets of its residents at death, and the value of tangible assets located within the...

One highly significant change to Minnesota trust laws which went into effect this year was the change in how long a Minnesota trust can last. Often times, an individual or family wish to create a ‘legacy trust’ to preserve farmland, a family business, or other assets for multiple generations. Common situations where legacy trusts are...

Reverse discrimination claims—allegations that an employer discriminated against a member of a majority group—have gained popularity and notoriety in recent years. While reverse discrimination claims are nothing new, having been recognized by the United States Supreme Court under Title VII by at least 1971, they are less common than traditional discrimination claims. However, these cases...

Artificial intelligence is rapidly transforming how businesses operate, especially in recruiting and hiring. With promises of greater efficiency, speed, and cost savings, AI-driven hiring tools are quickly gaining traction. But with these benefits come new legal challenges that employers must be mindful of. Recent lawsuits highlight growing concerns about whether these tools unintentionally discriminate against...

In the 2023 Legislative Session, Minnesota created Chapter 187, the Minnesota Secure Choice Retirement Program (“MN SCRP”).  This was Chapter 46 of House File 782.  With the many sweeping employment law changes and new regulations slammed through by the DFL trifecta, MN SCRP got little attention. But now that its implementation is (sort of) approaching,...

As technology evolves, industries are finding new, creative ways to leverage technology to increase efficiency. Unmanned aerial vehicles, otherwise referred to as “drones,” are a perfect example of a technological advancement that has enhanced many industries. One industry in particular that has benefited from the use of drones is the agricultural industry. Farmers are currently...