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.
Henson Efron family law attorney Melissa Nilsson is featured in the just released 2019 Women in Law Special Issue of Attorney at Law magazine. Melissa has expanded her practice to include services as a mediator and she is now offering the much needed services of drafting Qualified Domestic Relations Orders (QDROs) as a neutral under a flat-fee arrangement….
Henson Efron is pleased to announce attorney Alan Eidsness is a 2019 Minnesota Icon Award Recipient. As the leader of the firm’s award-winning family law group, Alan fosters an environment of excellence, professionalism, intellect, and compassion. The honorees share common characteristics like careers full of remarkable achievements, not to mention the keen ability to lead, succeed…
Celebrating 10 Consecutive Years! U.S. News & World Report and Best Lawyers® has named Henson Efron a 2020 Best Law Firm for the tenth year in a row. The list, released today, highlights seven Henson Efron practice areas in the Minneapolis metropolitan area rankings. Two new practice areas were ranked this year and two moved…
Henson Efron is pleased to announce attorney Scott Neilson has been named a 2019 AcritasStar™. The Acritas Stars™ database is a client-nominated list of stand-out lawyers in private practice. Nominations are submitted by senior in-house counsel in large national and international organizations. The goal of the database and resources offered by Acritas is to provide…
Henson Efron is thrilled to have attorneys Jeff Shea and Sarvesh Desai join the business law group, growing and strengthening our team and broadening our offerings. Jeff comes to us with over 30 years of real estate law experience dealing with all types of real estate issues and transactions for clients, large and small. His…
Is Your Rental Real Estate Activity Eligible for the Qualified Business Income (QBI) Deduction?
Scott Emery | Allison Plunkett
The Internal Revenue Service (IRS) has finalized guidance regarding rental real estate and whether that activity qualifies for treatment as a trade or business for purposes of the QBI deduction introduced with the Tax Cuts and Jobs Act of 2017. In this article, we explain the safe harbor recently provided in Revenue Procedure 2019-38. The…











