Category Archives: Constitution

UPDATE: US Supreme Court Denies Review of the Minnesota Supreme Court Decision Holding that the Minnesota Resident Trust Statute is Unconstitutional; Minn. Stat. 290.01, Subd. 7b(a)(2)

The United States Supreme Court denied review of the Minnesota Supreme Court decision that found Minnesota’s long arm tax statute unconstitutional. The decision came shortly after the United States Supreme Court issued its decision in Rice Kaestner 1992 Family Trust v. … 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. § 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