Many people hear “grandparents’ rights” and assume grandparents have an automatic right to spend time with their grandchildren. In Minnesota, there is no inherent right to visitation. Grandparents—and certain nonparents—have the right to ask a court for visitation, but they must meet specific statutory criteria and a heightened evidentiary burden before a court can order it.
Minnesota Guardianship Changes in 2024 and 2025: What You Need to Know
Minnesota enacted significant revisions to its guardianship statutes in 2024 and 2025. These changes directly impact guardians – who now face greater potential personal liability – as well as individuals subject to guardianships.
Key Tax Changes Under the One Big Beautiful Bill Act (OBBBA)
On July 4, 2025, the One Big Beautiful Bill Act (OBBBA) became law as President Trump penned the final required signature. The OBBBA extends several provisions of the Tax Cuts and Jobs Act of 2017 (TCJA) and includes other changes affecting the taxes of individuals and businesses. Below are summaries of selected tax law provisions.
Minnesota Adopts Changes to Trust and Estate Law, Including 500-Year Dynasty Trusts
In May 2025, substantial amendments to Minnesota’s trust and estate statutes were enacted. Some of these changes include changes to the Uniform Trust Code, the Uniform Probate Code, the Power of Appointment Act, and to modernize Minnesota’s statutory Rule Against Perpetuities. These revisions update the legal framework governing trusts and estates in Minnesota and enhance planning opportunities for multi-generation estate planning.
Sellers and Buyers: Competing Interests
Whenever assets constituting a functioning enterprise are transferred in a taxable transaction, Section 1060 of the Internal Revenue Code requires the seller and buyer to allocate the purchase price among the transferred assets. Treasury Regulations require sellers and buyers to allocate the purchase price to and among seven classes of assets according to the relative…
Letters of Intent: How They Go Awry
As a deal lawyer, I love getting the phone call from a client about a new transaction. My heart sinks, however, when the client happily tells me how simple it will be because they have signed a letter of intent—without a lawyer reviewing it. A letter of intent (“LOI”) is not necessarily a bad thing,…
The Purchase Agreement: Part II
Previously, we discussed key purchase agreement provisions and concepts, including purchase price, earnest money and payments terms. In this edition, we’ll take a closer look at the due diligence process. Here is what you need to know: During the due diligence process, the Buyer will inspect and investigate the property to determine if the contingencies…
The Purchase Agreement: Part I
Previously we discussed the importance of assembling a team of Key Players as a first step to any commercial real estate transaction. Once your team is assembled and discovered a suitable property, the next step is to draft and negotiate a purchase agreement that encapsulates the deal and protects your interest. A well-drafted purchase agreement…
Revocation of Beneficiary Designations Upon Divorce
Katy Graves | Minnesota Lawyer
Kathyrn Graves and Jaime Driggs have some insight when it comes to the revocation of beneficiary designations upon divorce in a family law article in Minnesota Lawyer™. Read more at Revocation of Beneficiary Designations Upon Divorce.
You Can’t Take ‘It’ With You – How You Can Leave ‘It’ Behind
Christopher Burns
Estate planning, trust and probate attorney, Christopher J. Burns, presented “You Can’t Take ‘It’ With You – How You Can Leave ‘It’ Behind” on February 20, 2014 as part of the 2014 Planning Well Seminar Series. The presentation covered basic estate planning tools such as wills, trust agreements, health care directives, and powers of attorney…