On April 28, 2025, the Minnesota Court of Appeals issued its opinion in In re Estate of Bogren. The court addressed a matter of first impression in Minnesota – whether a disclaimer of property must clearly state the value of...more
7/1/2025
/ Appeals ,
Disclaimers ,
Estate Planning ,
Fiduciary Duty ,
First Impression ,
Inheritance ,
Probate ,
Property ,
Property Valuation ,
Statutory Interpretation ,
Trusts
On December 12, 2022, the Minnesota Tax Court released an opinion in Estate of Anderson v. Commissioner of Revenue addressing the constitutionality of Minnesota’s estate tax structure as applied to an estate that consisted...more
1/13/2023
/ Appeals ,
Constitutional Challenges ,
Dormant Commerce Clause ,
Due Process ,
Estate Planning ,
Estate Tax ,
Estate-Tax Exemption ,
Fiduciary ,
Primary Residence ,
Tax Court ,
Tax Planning ,
Tax Refunds
In an opinion released last week, the Minnesota Court of Appeals rejected a petition to modify the terms of a trust to allow for the early distribution of trust assets to the beneficiaries. The court also denied the...more
1/6/2022
/ Appeals ,
Attorney's Fees ,
Beneficiaries ,
Business Assets ,
Estate Planning ,
Fiduciary Duty ,
Modification ,
Revocable Trusts ,
Settlors ,
Transfer of Assets ,
Trustees ,
Trusts