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Minnesota Businesses Anxiously Wait as State Lawmakers Battle over Implementing Federal Tax Reform

USA - March 26 2018 It was not long ago when Congress passed the Tax Cuts and Jobs Act (TCJA), dramatically rewriting the U.S. tax code and making sweeping changes...

John Erhart, Kurt Rempe.

The New IRS Partnership Audit Rules

USA - March 1 2018 The IRS audit rules for all partnerships (including LLCs that are taxed for income tax purposes as partnerships) have changed dramatically. Effective...

Jane C. Ball.

What Happens to Your MN LLC’s Member Control Agreement After 1118?

USA - December 1 2017 As of January 1, 2018, all Minnesota limited liability companies (LLCs) will be governed by Minnesota’s new LLC statute, Chapter 322C, including LLCs...

Jane C. Ball.

Can a 501(c)(3) Host a Political Candidates’ Debate?

USA - September 26 2016 The short answer is “yes.” Whether you are inspired by this year’s U.S. presidential debates or otherwise to host your own debate, a 501(c)(3) can...

New LLC Acts in Minnesota and North Dakota

USA - December 2 2015 New limited liability company (LLC) laws became effective in Minnesota and North Dakota earlier this year, ushering in a significantly different...