Category Archives: Uncategorized

Minnesota Resident Trust Statute is Unconstitutional; Minn. Stat. 290.01, Subd. 7b(a)(2)

In the case of MacDonald Irrevocable GST Trust v. (Minnesota) Commissioner of Revenue, Filed July 18, 2018, A17-1177 __ N.W.2d __ (Minn. 2018), the Minnesota Supreme Court found the Minnesota Resident Trust income tax statute Minn. Stat. § 290.01 Subd. 7b(a)(2) … 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

Statute of limitations Minn. Stat. § 541.05, Subd. 1, ran on breach of fiduciary duty claim- be mindful of tolling by fiduciaries

Hansen v. U.S. Bank, as Special Administrator and Personal Representative of the Estate of Robert J. Hansen, Filed July 2, 2018, A17-1608 (MN.App. 2018). Seller (and his brother) was to sell property to the City in 2009. The City was to … Continue reading

Posted in 541.05, Subd, 1, Malpractice, Personal Representative, probate, Statute of Limitations, toll, tolled, Uncategorized

Significant Malpractice Case for Estate Planning Attorneys

Security Bank & Trust Co. v. Larkin, Hoffman, Daly, Lindgren Ltd., __ N.W.2d __ (Minn. 2018); File June 27, 2018, A16-1810. I reported this case when it was in the Court of Appeals. This Court reversed the Court of Appeals. … Continue reading

Posted in 524.1-201(8), 524.3-703(c), 524.3-803(a), 573.01, Claims, Malpractice, Personal Representative, probate, Some Damage, Standing, Statute of Limitations, trust, Uncategorized

Under Minn. Stat. § 524.3-101 real property devolves at death of testator to devisee even if through a residuary clause and not a specific devise

Estate of Howard Arnold Laymon v. Minnesota Premier Properties, LLC, ___ N.W.2d ___, (Minn. 2018) filed June 21, 2018 upholding 903 N.W.2d 6, (Minn.App. 2017)(A17-0162) filed October 9, 2017. The Minnesota Supreme Court upheld the Court of Appeals decision in … Continue reading

Posted in 524.3-101, Personal Representative, probate, Uncategorized, vesting

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

Revenge Obituary

You have probably seen it. An obituary that was not complementary of the the deceased. I have no doubt that this will start a new trend of people taking a last jab at someone they don’t like. To me the … Continue reading

Posted in Revenge Obituary, Uncategorized

Antenuptial Agreements, the Common Law and M.S. 519.11 is Examined

Minn. Stat. § 519.11 subd. 1 safe-harbor applies to nonmarital property in antenuptial agreements while the common law applies to marital property in antenuptial agreements. Kremer v. Kremer, __ N.W.2d __ (Minn. 2018), A15-2006, Filed May 30, 2018. Minn. Stat. … Continue reading

Posted in Ante Nuptial, Antenuptial, Uncategorized