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)

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

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