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.
How to Treat Negative Equity in Real Estate
Alan Eidsness | Jaime Driggs | Minnesota Lawyer
Ever since housing prices plummeted, family law attorneys have struggled to determine how to treat real property with negative equity. Does it go on the balance sheet as a negative number or does it get valued at zero? With Middendorf v. Middendorf, the Court of Appeals issued a decision addressing how to treat real property with negative equity, an issue family law attorneys have struggled…
Adoptive Couple v. Baby Girl
Alan Eidsness | Jaime Driggs | Minnesota Lawyer
In their article, “Adoptive Couple v. Baby Girl,” family law attorneys Alan C. Eidsness and Jaime Driggs examined the recent United States Supreme Court decision addressing the Indian Child Welfare Act (ICWA). The case involved the difficult issues of race, fathers’ rights, adoption placement, and Indian rights. Though it had the potential to provide a meaningful…
Waiver of Retirement Benefits in Antenuptial & Postnuptial Agreements
Alan Eidsness | Lisa Spencer | Minnesota Lawyer
The 8th Circuit Court of Appeals recently determined that broad provisions for the waiver of retirement benefits in antenuptial and postnuptial agreements are ineffective if the terms lack strict conformity with 29 U.S.C. §1055(c)(2)(A) of the Employee Retirement Income Security Act (ERISA). Family law attorneys Alan C. Eidsness and Lisa T. Spencer discuss the Court’s decision…
Child Support for Business Owners Following Haefele v. Haefele
Alan Eidsness | Melissa Nilsson | Jaime Driggs | Minnesota Lawyer
The Supreme Court’s decision in Haefele v. Haefele changed the landscape in child support litigation involving owners of closely-held businesses. Before Haefele, disputes in such cases frequently centered on the availability of the owner’s income. The reason for retaining earnings, degree of control, and true cash flow were always topics of inquiry and debate. After Haefele, these considerations still matter, but not with respect to calculating income and…
Vocational Evaluations After Graybow v. Graybow
Alan Eidsness | Jaime Driggs | Minnesota Lawyer
The importance of vocational assessments became unmistakable after Passolt v. Passolt but while some types of evaluations are provided for by statute, none exist for vocational evaluations. Read family law attorneys Alan C. Eidsness and Jaime Driggs’ analysis on requesting vocational evaluations after Graybow v. Graybow. The article is part of a series previously printed…
Parenting Consultants: Lessons from the Case Law
Alan Eidsness | Jaime Driggs | Minnesota Lawyer
Family law attorneys Alan C. Eidsness and Jaime Driggs co-authored “Parenting Consultants: Lessons from the Case Law,” which covers recent court decisions that shed light on the challenging issues raised by the use of parenting consultants. The article is part of a series previously printed in Minnesota Lawyer concerning topics relevant to the area of…