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In this series of articles, we are analyzing the various changes that the affected associations will need to make to their policies, procedures, and, potentially, their governing documents by January 1, 2027, to comply with the new requirements of the Minnesota Common Interest Ownership Act (“MCIOA”) adopted in SF 1750....

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A bill was introduced in the Minnesota House this past legislative session that sought to impose an annual tax of 1% on any “taxable wealth” that exceeds $10,000,000. Known as the “Wealth Tax” or HF 4616, the proposed bill joins others around the country seeking to tax the value of...

The Indispensable-Party Trap Lawyers Ignore at Their Peril Most lawsuits fail because the facts are bad or the law is against them. Some fail because the plaintiff sued the wrong group of people. Federal Rule of Civil Procedure 19 is one of the few rules that can end a case...

Insurance companies may have found a new way to eliminate a part of all property owner insurance claims. Most insurance policies contain a stated deadline to complete repairs in order to fully recover the insurance policy benefits. Often half or more of the total insurance claim recovery depends on meeting...

How Smart People Get Led Away from the Question That Matters Distraction is not a mistake. It’s a tactic. In politics, business, and public debate, distraction is how weak answers survive strong questions. The goal is simple: shift attention just far enough away from the issue so the listener forgets...

Authored by; Cole Hickman and Samuel Landman In late March 2026, Senator Chris Van Hollen (D‑MD) reintroduced legislation aimed at strengthening the Social Security system by increasing federal estate and gift tax revenue. The bill, titled the Strengthen Social Security by Taxing Dynastic Wealth Act, would reverse many of the...

A Bulldog Guide to Acting Without Making It Worse Few things rattle business owners more than this suspicion: I think my partner is stealing. If you’re wrong, an accusation like that can blow up a partnership overnight. If you’re right, the damage is already happening—and hesitation only compounds it. The...

AI offers useful support, yet professional guidance remains essential for effective estate planning. Artificial intelligence has moved rapidly into legal services for consumers, including will generators, trust templates, and automated planning tools. This is fueled by people looking for convenience, perceived cost savings, and on-demand access. There appears to be...

Pending legislation that was originally introduced in 2025 that seeks to make major changes to the Minnesota Common Interest Ownership Act, Chapter 515B (“MCIOA”), is poised to become law within the next few weeks. The bill passed the floor of the Senate but failed to make it through all necessary...

With the higher standard deduction and new giving thresholds introduced by recent legislation, many taxpayers no longer receive a tax benefit from annual charitable contributions. A Charitable Lead Annuity Trust (CLAT) offers a strategic way to “bunch” those deductions into a single, high-impact year. By front-loading charitable giving through a...

What Actually Matters—and Where People Get Hurt Oil and gas leases are not standard contracts. They can lock up property interests for decades, shift millions of dollars through a single sentence, and quietly transfer leverage from the mineral owner to the operator if drafted carelessly. Most problems don’t come from...