An irrevocable life insurance trust (“ILIT”) is exactly as it sounds. It is an irrevocable trust designed to hold one or more life insurance policies. A properly drafted ILIT provides the owner of a life insurance policy with several estate planning benefits, including estate tax avoidance and liquidity for estate tax obligations. An ILIT is...

The modern-day family has evolved beyond the traditional model. Blended families are more common and can create unique challenges when it comes to estate planning and inheritance. One challenge with estate planning for blended families can be balancing the needs of a surviving spouse with the inheritance rights of children from previous marriages. Minnesota’s probate...

The federal government taxes the gratuitous transfer of property (transfers made without receiving compensation or value in return) made by a person during their life or as a result of their death. Most individuals in the United States will never pay federal gift or estate tax because these transfer taxes, for all practical purposes, only...

(This is an emerging issue as of the date of this writing—April 25, 2025.  Further legislation, rulemaking, administrative interpretation, litigation, or smarter attorneys may change or improve upon the analysis below.) As we approach January 1, 2026—the date on which Minnesota’s Paid Family Leave Act (Minnesota Statutes Chapter 268B) takes effect—employers and employment attorneys are...

When employers classify an employee as exempt from the Fair Labor Standards Act’s (FLSA) overtime-pay and minimum-wage requirements, the employer must demonstrate that the employee qualifies for an exemption.1 In litigation, it would be said that the employer “bears the burden of proof.” But how high is the bar for proof? In criminal cases, the...

Editor’s Note: This article was written on March 12, 2025. The statutes at issue are currently being debated by the legislature. Future legislation and caselaw may alter the decisions discussed herein. When the Minnesota Legislature rolled out Earned Sick and Safe Time (ESST) in 2023, most employers and HR professionals focused on the benefits the...

Employees can spend thousands of hours working with their coworkers annually. Thus, it is no surprise that the workplace has become a dating pool for some employees. Unfortunately, this can create problems for employers. Obvious issues include decreased productivity and indecent public displays of affection at work amongst dating employees. Safety concerns may also arise...