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.
Proposals and Prenups: What to do before – or after – you say I do
Lisa Spencer
February is the month of love, so it’s no surprise that Valentine’s Day is a popular day for couples to get engaged. Unlike previous generations, Millennials appear to be taking their time finding the love of their lives. According to the U.S. Census Bureau in 2018, the average age for saying “I do” is 27.8…
Family law attorney and shareholder, Melissa Nilsson is now a qualified neutral under Rule 114 of the Minnesota General Rules of Practice by Minnesota’s Judicial Branch’s Alternative Dispute Resolution (ADR) Program. Minnesota courts value the effectiveness of ADR as a tool for settling disputes and a great majority of marital dissolution cases, are settled through…
Henson Efron is pleased to announce tax attorney Scott Emery has joined the firm. With over 20 years of experience counseling both businesses and individuals and a Master of Laws in Taxation from Washington University School of Law, Scott brings the talent necessary to advise clients on tax issues in a variety of areas including business formation,…
Stuart Williams, a litigation attorney at Henson Efron, was recently reappointed to the St. Louis Park Fire Civil Service Commission for another three year term. The commission is vested with the authority to regulate and supervise the employment, promotion, discharge and suspension of all sworn fire positions of full-time status of the St. Louis Park…
The Estate Planning Gift to Give Your Millennial Children in 2019 by Megan Gorman, Forbes, December 12, 2018 Link to full article. Excerpts from article: “Most Gen Xers and Millennials, when asked by their parents, do not have their financial affairs and estate planning affairs arranged in a manner sufficient to satisfy senior generations,” says…
U.S. News & World Report and Best Lawyers® has named Henson Efron a 2019 Best Law Firm for the ninth year in a row. The list, released today, highlights five Henson Efron practice areas in the Minneapolis metropolitan area rankings. Family Law – Tier 1 Commercial Litigation – Tier 2 Family Law Mediation – Tier…