Many people hear “grandparents’ rights” and assume grandparents have an automatic right to spend time with their grandchildren. In Minnesota, there is no inherent right to visitation. Grandparents—and certain nonparents—have the right to ask a court for visitation, but they must meet specific statutory criteria and a heightened evidentiary burden before a court can order it.
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.
Reverse Section 1031 Exchanges
Scott Emery | Jeff Shea
The Tax Cuts and Jobs Act (TCJA), P.L. 115-97, changed the law regarding what items of property are eligible for like-kind exchanges. Subject to certain specific exceptions, exchanges of personal or intangible property such as machinery, equipment, patents, and other intangible property no longer qualify for the nonrecognition of gain or loss afforded to like-kind exchanges….
Protect Yourself and Your Employees From Identity Theft During COVID-19
J.R. Maddox | Sarvesh Desai
The COVID-19 pandemic prompted a surge in online activity, as people work from home and obey stay-at-home orders. With that came a significant increase in theft of business and personal information. As standard practice, businesses now allocate significant resources to privacy and data security efforts to protect business information. But there’s also real value in…
Coping with Alzheimer's and Dementia From a Legal and Planning Perspective
Lloyd Stern | Eric Friske
Increased standards of living and medical advances in our country over recent decades have resulted in greatly increased life expectancies. Unfortunately, with these additional years comes the increased risk that a substantial number of us will suffer from some form of dementia-related illness or memory loss. It is now estimated that 5.8 million Americans are…
Further Guidance Concerning Forgiveness of Paycheck Protection Program Loans
Scott Emery | Eric Friske
This article was original published on March 31, 2020, and most recently updated on July 6, 2020, to reflect legislative changes and guidance. President Trump recently signed legislation extending the deadline to apply for Paycheck Protection Program loans from June 30, 2020, until August 8, 2020. However, this article will focus on the rules and…
Additional Relief: Paycheck Protection Program and Health Care Enhancement Act Signed into Law Today
Scott Emery
After passage on Thursday by the U.S. House of Representatives, today President Trump signed into law the “Paycheck Protection Program and Health Care Enhancement Act” (PPPHCE Act). This legislation provides for $484 billion of funding for the Paycheck Protection Program (PPP), for health care and enhanced COVID-19 testing, and for the Small Business Administration’s (SBA)…
Rent Relief Options for Landlords During the Coronavirus Pandemic
Court Anderson | Scott Emery | Jeff Shea | Eric Friske
The devastating economic impact of social-distancing and stay-in-place orders has resulted in a wave of commercial, industrial, and residential tenants struggling or outright failing to meet rent obligations. In April nearly one-third of tenants failed to timely pay rent, a number that is only expected to increase as government stay-in-place orders continue and businesses struggle…