Minnesota has enacted sweeping changes to the Minnesota Common Interest Ownership Act that strengthen owner rights by standardizing notice and meeting practices, curbing abusive fines and late charges, prohibiting conflicts of interest for boards and managers, requiring competitive bidding for large maintenance and construction contracts, and prohibiting retaliation against owners who assert their rights.
Navigating Minnesota Protection Orders: OFPs vs. HROs
Minnesota provides two primary civil remedies to address safety and harassment concerns: Orders for Protection (OFPs) and Harassment Restraining Orders (HROs). While both can impose no-contact and stay-away conditions, they arise under different standards, protect against different conduct, and follow distinct procedures. Understanding the right fit—and how to obtain it—can be critical to receiving timely and effective relief.
A Super Bowl Blitz of AI Ads
AI governance policy can help you capture the value of AI tools that best fit your business, while reducing legal, operational, financial and ethical risks. Such a policy should set clear rules for carefully evaluating, selecting, authorizing, deploying, and monitoring AI tools. Strong guardrails, human-in-the-loop checkpoints, whitelist approval, and auditability are also important parts of the process.
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.
What Employers Should Know About COVID-19 Vaccinations
John Bisanz, Jr.
According to the Centers for Disease Control and Prevention (“CDC”), approximately 50% of Americans over the age of 12 have received one dose of the COVID-19 vaccine.1 The CDC recently issued guidance that “fully vaccinated” people no longer need to wear face coverings and may resume normal activities without physically distancing, “except where required by…
Don't Let a Simple Plan Get In The Way of Properly Insuring Your Home
Christopher Burns | Lloyd Stern
Available to Minnesota residents since 2008, Transfer on Death Deeds (often referred to by the acronym, TODDs) are an estate planning tool used by many and may allow real property owners to effectively avoid a probate court proceeding without transferring the property through other means. In general terms, a TODD is a form of deed…
Reverse Section 1031 Exchanges
Scott Emery | Jeff Shea
The Tax Cuts and Jobs Act (TCJA), P.L. 115-97, changed the law regarding what items of property are eligible for like-kind exchanges. Subject to certain specific exceptions, exchanges of personal or intangible property such as machinery, equipment, patents, and other intangible property no longer qualify for the nonrecognition of gain or loss afforded to like-kind exchanges….
Protect Yourself and Your Employees From Identity Theft During COVID-19
J.R. Maddox | Sarvesh Desai
The COVID-19 pandemic prompted a surge in online activity, as people work from home and obey stay-at-home orders. With that came a significant increase in theft of business and personal information. As standard practice, businesses now allocate significant resources to privacy and data security efforts to protect business information. But there’s also real value in…
Coping with Alzheimer's and Dementia From a Legal and Planning Perspective
Lloyd Stern
Increased standards of living and medical advances in our country over recent decades have resulted in greatly increased life expectancies. Unfortunately, with these additional years comes the increased risk that a substantial number of us will suffer from some form of dementia-related illness or memory loss. It is now estimated that 5.8 million Americans are…
Further Guidance Concerning Forgiveness of Paycheck Protection Program Loans
Scott Emery
This article was original published on March 31, 2020, and most recently updated on July 6, 2020, to reflect legislative changes and guidance. President Trump recently signed legislation extending the deadline to apply for Paycheck Protection Program loans from June 30, 2020, until August 8, 2020. However, this article will focus on the rules and…