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Understanding the SECURE Act of 2019: Significant Changes Impact Retirement and Estate Planning
By: Scott Emery
, Maria Plese
| January 15, 2020
Retirement Benefits, Wills & Trust Agreements
On December 20th, the SECURE Act – Setting Every Community Up for Retirement Enhancement Act of 2019 – was signed into law. The new legislation, which took effect January 1, 2020, brings significant changes to account holders and beneficiaries of individual retirement accounts (Traditional and Roth IRAs) and employer-sponsored retirement plans.
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Is Your Rental Real Estate Activity Eligible for the Qualified Business Income (QBI) Deduction?
By: Scott Emery
, Allison Plunkett
| September 23, 2019
The Internal Revenue Service (IRS) has finalized guidance regarding rental real estate and whether that activity qualifies for treatment as a trade or business for purposes of the QBI deduction introduced with the Tax Cuts and Jobs Act of 2017. In this article, we explain the safe harbor recently provided in Revenue Procedure 2019-38. The […]
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Legal Update: Minnesota Wage Theft Statute Changes
By: Court Anderson
, Eric Friske
| June 28, 2019
Employers in Minnesota should be prepared for sweeping changes that go into effect next week. On July 1, 2019, Minnesota will 1) start requiring employers to provide written wage-related information to employees, 2) change existing law governing when employees must be paid and the penalty for failing to pay wages and commission owed, as well […]
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U.S. Supreme Court Resolves Treatment of Trademark Licenses in Bankruptcy
By: J.R. Maddox
| June 16, 2019
For decades, federal courts have been split on what happens to a trademark licensee’s rights when a debtor-licensor “rejects” a trademark license agreement in bankruptcy. In this article, we discuss the two longstanding interpretations of this issue, the recent resolution by the U.S. Supreme Court, and the resulting impact on licensors and licensees. The issue: Rejection-as-breach […]
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Although Copyrights Vest Immediately, Enforcing Them Requires Another Step
By: J.R. Maddox
, Benjamin (Ben) Hamborg
| April 16, 2019
Risk Management
Copyright Registration is Mandatory, Prior to Filing an Infringement Suit A recent ruling by the U.S. Supreme Court has clarified that the Copyright Office must grant registration of a copyright before the copyright holder can sue for infringement and recover damages. This article explains the ruling and its implications. The United States Copyright Act of […]
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Cabin Fever: Considerations for Owning a Cabin with Family or Friends
By: Carter DeLaittre
, Allison Plunkett
| March 20, 2019
Real Estate Equity
With this winter’s relentless snowfall and low temps, many of us have a serious case of cabin fever. As we patiently wait for spring to arrive, we dream of escaping “up north” for peaceful summer weekends of fishing, water skiing and sunset cruising on one of Minnesota’s many beautiful lakes. For some, that dream includes […]
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