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.
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…
Waiver of Retirement Benefits in Antenuptial & Postnuptial Agreements
Alan Eidsness | Lisa Spencer | Minnesota Lawyer
The 8th Circuit Court of Appeals recently determined that broad provisions for the waiver of retirement benefits in antenuptial and postnuptial agreements are ineffective if the terms lack strict conformity with 29 U.S.C. §1055(c)(2)(A) of the Employee Retirement Income Security Act (ERISA). Family law attorneys Alan C. Eidsness and Lisa T. Spencer discuss the Court’s decision…
Litigation attorneys Stuart T. Williams and Jillian Pearson were recently featured in the Verdicts and Settlements section of Minnesota Lawyer for their defense victory in October. The client was alleged to have misappropriated trade secrets, tortiously interfered with the competitor’s agreements and unfairly competed with the competitor. The case revolved around the accusations that a former…
Child Support for Business Owners Following Haefele v. Haefele
Alan Eidsness | Melissa Nilsson | Jaime Driggs | Minnesota Lawyer
The Supreme Court’s decision in Haefele v. Haefele changed the landscape in child support litigation involving owners of closely-held businesses. Before Haefele, disputes in such cases frequently centered on the availability of the owner’s income. The reason for retaining earnings, degree of control, and true cash flow were always topics of inquiry and debate. After Haefele, these considerations still matter, but not with respect to calculating income and…
Business law attorney Jennie A. Clarke will be joined by real estate attorney Mollie R. Anderson on November 18, 2013 to present Henson Efron’s second seminar in conjunction with WomenVenture – “Real Estate & Landlord/Tenant Matters.” The seminar will address legal issues regarding leasing of commercial real estate space and landlord/tenant negotiations, and will include…