Thought Leadership


Key Changes Under the One Big Beautiful Bill Act (OBBBA)

Key Changes Under the One Big Beautiful Bill Act (OBBBA)

Scott Emery

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.

Taxes
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We are honored to be recognized by Minnesota Lawyer as an In the Lead: Best Legacy Law Firm. Since 1976, we’ve worked with individuals and businesses navigating complex legal situations. What started as a firm of 10 individuals has now grown to a team of 62 people, including 34 attorneys. Our approach is grounded in…

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We are extremely proud to announce that 24 of our attorneys have been selected as 2025 Minnesota Super Lawyers or Rising Stars. Three attorneys are Top 100 honorees, two are included in the Top 50 Women category, and one is a Top 10 honoree! Thank you to our peers for recognizing our exceptional team of…

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For the seventh consecutive year, Henson Efron has been recognized as a Top Workplace by Star Tribune! We are so grateful for our attorneys and support staff who show up everyday to make ours a top workplace. Within our organization, we prioritize understanding and respecting the individuality of each team member. This means recognizing and…

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We are proud to announce attorneys Anne Haaland, Lloyd Stern, Elizabeth Drotning Hartwell, Christopher Burns, Lisa Spencer, Caitlin Deal, Dylan Wallace, Sarah J. Hewitt, Scott A. Neilson and Katy Graves have been named 2024 North Star Lawyers by the Minnesota State Bar Association. This newly released list honors attorneys who each donate 50 hours or more of…

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Minnesota Adopts Major Changes to Trust and Estate Law, Including 500-Year Dynasty Trusts

Minnesota Adopts Major Changes to Trust and Estate Law, Including 500-Year Dynasty Trusts

Christopher Burns | Scott Emery

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.

Estate Planning
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