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.
Business law attorney Clark D. Opdahl has been re-elected to serve as the firm’s managing partner for another three-year term, effective January 1, 2014. He has been serving in this capacity since 2008. In addition to managing the firm’s operations, Opdahl advises and represents companies and individuals in a wide variety of transactions, including mergers and…
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…
Lisa T. Spencer represents clients in all areas of family law, with an emphasis on cases involving complex financial issues. She also assists clients in formulating effective parenting plans with an eye toward minimizing the effects of divorce on children. Lisa is a frequent guest speaker on family law topics, including premarital and postnuptial agreements,…
Litigation attorney Stuart T. Williams was elected President of the Minnesota Board of Pharmacy for 2014. The Board’s seven members, made up of five pharmacists and two public members, are appointed to four-year terms by the Governor. The Board is responsible for the licensing and regulation of more than 7,000 pharmacists, 1,800 pharmacies, and 9,000…
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…
Four practice areas at the Minneapolis law firm Henson Efron were recently included in the 2014 “Best Law Firms” list in the Minneapolis metropolitan area by U.S. News Media Group, the publishers of U.S. News & World Report and Best Lawyers®. As part of this year’s ranking, Henson Efron’s Family Law and Family Law Mediation…