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.
Legal Readiness for College-Bound Teens: What Parents Need to Know
Christopher Burns | Brigitt Orfield
Editor’s Note, May 2025: While originally published in 2024, the guidance below remains current. With graduation season in full swing, now is a great time to revisit these legal and financial considerations for your college-bound student. As the proud parents of new high school graduates, you are likely filled with excitement and busy with graduation…
Potential Changes Coming to Minnesota’s Sick and Safe Time Law
John Bisanz, Jr.
Every business owner knows that clarity of purpose is essential for a company to be successful. Knowing and articulating why you do what you do enables management and staff to collaborate, innovate, and find new and better ways to conduct business.
Back in April 2022, in one of the most complex and highly publicized trust disputes in Minnesota’s history, Henson Efron attorneys Christopher J. Burns and Eric Friske helped the Minnesota Attorney General’s Office secure an order removing Trustee Brian Lipschultz from the Otto Bremer Trust for having committed a series of breaches of his fiduciary…
Don’t Wait Until the Holidays to Unwrap: Corporate Transparency Act Reporting Begins January 1, 2024
Scott Emery | Sequoia L. Butler
Important Update: On December 4, 2024, the U.S. District Court for the Eastern District of Texas issued a nationwide preliminary injunction against the enforcement of the Corporate Transparency Act (CTA), citing that the CTA and its reporting requirements are likely unconstitutional. Read our most recent article on the subject here. Starting January 1, 2024, the…
For the 14th consecutive year, Henson Efron has been listed as a Best Law Firm® by Best Lawyers® for 2024. Firms included in the Best Law Firms® 2024 list are recognized for professional excellence with persistently impressive ratings from clients and peers. To be considered for this milestone achievement, at least one lawyer in the…
Eco-Conscious Rest: The Intersection of Green Burials and Minnesota Law
Lloyd Stern
In the ever-evolving realm of estate planning, it’s crucial to be attuned not only to legal intricacies but also to cultural shifts and environmental considerations. As more individuals are opting for sustainable and eco-friendly practices in life, so too are they looking to extend these choices into their final rest. Henson Efron is committed to…