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Briggs and Morgan | USA | 19 Oct 2018

New Proposed Regulations on Opportunity Zone Reinvestment

Since the Qualified Opportunity Zone program was originally announced in 2017 Tax Act, investors, funds, developers, and businesses have been…

Briggs and Morgan | USA | 24 Sep 2018

Landmark Minnesota Tax Decision May Provide Tax Savings Opportunity for Trusts

The Minnesota Supreme Court recently ruled in Fielding v. Commissioner that Minnesota Statute Section 290.01, defining a "resident trust," is…

Briggs and Morgan | USA | 28 Aug 2018

Settlement Agreement is enforced even when formal agreement is not finalized.

Mom died and her estate was opened. After mom died, her son, Steven died. Mom’s estate sought to recover about $200,000 from Steven’s estate. It…

Briggs and Morgan | USA | 23 Aug 2018

Gain Deferral Through Opportunity Zone Reinvestment

The 2017 Tax Act implemented the Qualified Opportunity Zone program which makes available substantial tax benefits for investors who reinvest capital…

Briggs and Morgan | USA | 19 Jul 2018

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…

Briggs and Morgan | USA | 10 Jul 2018

Independent Contractor Misclassifications in Minnesota

One area of employment law that often trips up Minnesota companies is whether a worker should be considered an “employee” or an “independent…

Briggs and Morgan | USA | 9 Jul 2018

The California Consumer Privacy Act of 2018: It’s time for Businesses to Get Serious

California has just imposed a significant new set privacy and data security requirements that will impact a significant percentage of consumer-facing…

Briggs and Morgan | USA | 5 Jul 2018

Supreme Court Eliminates Physical Presence Standard in South Dakota v. Wayfair

For the past 50 years, the law with respect to out-of-state retailers on sales to in-state customers has been that it is unconstitutional to compel a…

Briggs and Morgan | USA | 2 Jul 2018

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…

Briggs and Morgan | USA | 28 Jun 2018

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…
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