Category Archives: Constitution

UPDATE: Appeal to the US Supreme Court on Whether the Minnesota Resident Trust Statute is Unconstitutional; Minn. Stat. 290.01, Subd. 7b(a)(2)

Posted on July 19, 2018 by

While the filing process continues for the Fielding case (response brief Due January 21, 2019) the SCOTUS has agreed to hear a North Carolina Case, Rice Kaestner 1992 Family Trust v. North Carolina Department of Revenue, regarding the state’s ability … Continue reading →

Posted in 290.01 Subd. 7b(a)(2), Constitution, Due Process, Fiduciary Income Tax, Grantor Trust, Irrevocable Trust, MacDonald, Minnesota Supreme Court, Resident Trust, Trust Income Tax, Uncategorized

Minn. Stat. ยง 524.2-804 Subd. 1 disinheriting spouse as beneficiary of a life insurance contract can apply retroactively without violating the contracts clause of the United States Constitution

Posted on June 11, 2018 by

Sveen v. Melin, June 11, 2018, 584 U.S. ____ (2018). Husband and wife were married in 1997. In 1998 husband purchased life insurance and named his wife as beneficiary and kids of a prior relationship as contingent beneficiaries. In 2002 … Continue reading →

Posted in 524.2-804, Constitution, Contracts Clause, Life Insurance, Uncategorized, United States Constitution