When divorcing spouses enter into a spousal maintenance agreement, they often include a “Karon waver.” However, many Karon waivers do not include language required by Minnesota Statutes and Minnesota …
READ MORE →If you are like most companies in the Information Age, your confidential information is critical to your competitive advantage. What is Your Company’s Confidential Information? Each company has its …
READ MORE →Yes, a Minnesota plaintiff can still move for a default judgment after the defendant serves a late answer, but the motion faces a demanding test. A Minnesota court should deny it when the late …
READ MORE →Nearly 200,000 LLCs formed in Minnesota since 1993 will be affected by the new Minnesota Revised Uniform Limited Liability Company Act, which became law in 2014. On April 8th, 2014, Minnesota Governor …
READ MORE →This article explains how Minnesota sales and use tax applies to different types of labor. What’s New in 2013 Taxable business repair services Starting July 1, 2013, the repair and maintenance of …
READ MORE →This article explains how Minnesota sales and use tax applies to different types of labor. Installation labor Installation is labor to set an item into position, or to connect, adjust or program it …
READ MORE →The information below is preserved for archival purposes. It is no longer in effect. 2014 Law (Repealed) Starting April 1, 2014, business-related storage and warehousing services are subject to sales …
READ MORE →A criminal trial isn’t the only time you may need to “plead the Fifth.” You may need to assert your Fifth-Amendment right against self-incrimination in a civil lawsuit, even in the middle of a …
READ MORE →IRC Section 453 defines the appropriate accounting method for reporting income from an “installment sale.”2 An installment sale is generally defined as a sale of property at a profit for which the …
READ MORE →Yes. A broker, insurance producer, or financial adviser can be liable to a client for the tax cost of an annuity surrender the professional recommended or explained carelessly. Liability turns on what …
READ MORE →Before entrusting a brokerage firm with your life savings, or any significant portion of it, spend some time evaluating the firm’s financial health. You’ll be glad you did if the firm ultimately …
READ MORE →It depends but ordinarily not. The United States Supreme Court has held that an employer does not violate the Age Discrimination in Employment Act, 29 U.S.C. §§ 621-634, by acting on the basis of a …
READ MORE →i. Whether a claim that an employer interfered with its employees’ rights under Railway Labor Act falls within the jurisdiction of the adjustment boards or federal courts. The Railway Labor Act …
READ MORE →This page summarizes Minnesota Department of Revenue guidance on petroleum tax licensing and monthly filing. Getting a license All distributors, special fuel dealers, and bulk purchasers including …
READ MORE →Editor’s note (updated July 14, 2026). This bulletin reproduces the Minnesota Department of Revenue’s May 2013 summary of the 2013 legislative session. I keep it here as a historical record of what …
READ MORE →Detective and security services, armored car services, and burglar and fire alarm services are taxable. Sales tax applies to the total charge to the customer. The taxable amount includes all expenses …
READ MORE →This post has been adopted from a Minnesota Department of Revenue Fact Sheet. This fact sheet describes the definition of prosthetic devices and provides a summary of how Minnesota sales and use tax …
READ MORE →This post has been adopted from a Minnesota Department of Revenue Fact Sheet. This fact sheet describes the definition of durable medical equipment and provides a summary of how Minnesota sales and …
READ MORE →A general partnership is a business owned by two or more persons who associate to carry on the business as co-owners for profit. Under Minnesota’s Uniform Partnership Act, “the association of two or …
READ MORE →Many believe that creditors cannot touch their retirement savings. But in many states (including Minnesota) that is frequently not true. If you have an ERISA-qualified 401(k) or pension plan, your …
READ MORE →A person obtains a trademark by being the first to use it in commerce on a good or service. It must be something that may be validly trademarked. Descriptive marks and generic marks generally may not …
READ MORE →Corporations are run, in large part, by Officers and the Board of Directors. Individual Directors make up the Board of Directors. A vast amount of decision making related to the everyday affairs of a …
READ MORE →This fact sheet explains how sales tax applies to sales and purchases made by schools and school districts. Types of schools School districts are public school entities and districts, organized under …
READ MORE →This post has been adopted from a Minnesota Department of Revenue Fact Sheet. Aircraft When you acquire complete or partial ownership of an aircraft, or when you first bring an aircraft into Minnesota …
READ MORE →Yes, a Minnesota employer can still use a non-solicitation agreement. The state’s 2023 noncompete ban leaves agreements not to solicit customers or employees in place, so Minnesota court decisions …
READ MORE →Current-law note: This post summarizes the 2013 legislation as enacted and is not a statement of current Minnesota law. The legislature later repealed the Minnesota gift tax sections described below …
READ MORE →A judgment becomes a lien at the time of docketing, but it does not attach to the judgment debtor’s homestead property.[1] The fact that a judgment becomes a lien when docketed, however, does not mean …
READ MORE →Yes. In most cases a creditor holding a judgment on your personal guarantee cannot force the sale of your Minnesota home, as long as you live in it and your equity is within the homestead exemption …
READ MORE →The Minnesota Workers’ Compensation Act, Minnesota Statutes Chapter 176, requires employers to provide workers’ compensation insurance to its employees. Similarly, the Act provides for four separate …
READ MORE →When an employee’s job changes in a big way (a promotion, a demotion, a new territory, a pay cut), the existing noncompete does not automatically stop working under Minnesota law. What decides it is …
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