From the category archives:

In the News

After 20 years on the bench as one of Hennepin County’s probate referees, Bruce Kruger is retiring. Today, the court sent an announcement of his upcoming retirement party for attorneys and colleagues. The party is scheduled for July 30th from noon to 2:00 p.m. in Courtroom 457. No RSVP is required.

Earlier this year, Hennepin County was seeking to fill two, part-time referee positions. Perhaps this news is the reason.

Referee Kruger will be missed. I found him to be tough, but fair. Whenever I had a probate with feuding relatives, I was always glad to draw Kruger at the hearing. He would get to the core of the matter and had no tolerance for petty bickering that so often accompanies family feuds.

Though his demeanor in the courtroom could be gruff at times, I’ve found him to be personable. Once I met him in his chambers along with opposing counsel for a pretrial hearing. He swiftly guided us to a resolution and then he spent at least another 30 minutes just shooting the breeze with us. If I recall correctly, we talked about fishing, sports, and a few probate “war stories.” He didn’t seem to be in a hurry and, as a younger attorney, I relished the opportunity to get to know a referee whom I appeared before frequently. It seemed the chat would have lasted even longer, but the opposing counsel was in a hurry to go somewhere.

On another occasion in his courtroom for an initial formal hearing, Referee Kruger asked my client whether the decedent’s will had a “written list.” The client responded that, yes, there was a written list. This was news to me since I had never seen it. Obviously, Kruger wanted the written list and the client responded that it was at home. With the signing of the Order appointing my client as the PR suspended, my client and I went out into the hallway to discuss this written list that I hadn’t seen. I discovered that she had misunderstood the question and thought Kruger was referring to “the written list” of inventory of all the decedent’s belongings that my client had prepared. I sheepishly led my client back into the courtroom to correct the record, expecting that somehow I’d be reamed for it as I had seen another judge do in a certain county to the north. To my surprise, Kruger was gracious and thanked us for coming back in to correct the record so quickly. We were thankful as well, since the Order wouldn’t have issued without it.

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Helpful blog posts on estate tax law changes for 2010

by Boyd Johnson on January 11, 2010

Joel A. Schoenmeyer, a Chicago-area attorney, is publishing a series of excellent blog posts regarding implications of the estate tax law changes on his Death and Taxes Blog. These posts are helpful primers for understanding what is going on this year.

The series is entitled, “5 Things You Need to Know About the Estate Tax in 2010” and the posts he has published so far are linked below:

  1. Capital Gains
  2. Retroactivity
  3. Trust Problems
  4. State Estate Taxes
  5. 2011 and On

Updated on 1/27/2010

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Update: Effective date for Affidavit of Collection is August 1

June 18, 2009

There has been some confusion in the Minnesota probate sphere concerning the effective date for the new asset limit for the Affidavit of Collection process.
For a recap of the issues, see here and here.
Multiple sources have confirmed that the effective date is 12:01 a.m. on August 1st and that the new asset limit is not [...]

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Small is now bigger, but dangers abound: Changes to Affidavit for Collection of Personal Property

May 26, 2009

“Small” is now bigger thanks to Governor Pawlenty’s approval of H.F. 265. The new law makes changes to Minnesota’s probate code.
Among other things, the bill revised Minn. Stat. 524.3-1201, the procedure for collecting personal property of a decedent by affidavit. Changes to this statute include:

The asset limit increases from $20,000 to $50,000.
The successor no [...]

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Probate court fees set to increase

May 18, 2009

Minnesota Governor Tim Pawlenty has signed S.F. No. 802, which increases court filing fees (357.021, subd 2). The filing fees that affect probate cases include the following:

The filing fee increases from a base of $240 to a base of $310
Certified copies increase from $10 per copy to $14.
Other copies increase from $5 to $8.
Motion fees [...]

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Intestacy calculator

January 26, 2009

Forbes has made available an intestacy calculator online. I haven’t tested it enough to determine whether it is accurate. However, it appears to generally give the right answers, though the calculator is rather simplistic. For example, it doesn’t calculate the spousal elective share nor take into account the descent of the homestead, both [...]

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Map of state estate tax thresholds

January 26, 2009

Forbes has published a helpful map showing states that still have an estate tax (like Minnesota), their exemption levels, and their tax rates. See the image below or click here for the link an an explanation of the color coding.

Source: Forbes.com at http://images.forbes.com/media/2009/01/19/statetaxmap_565×381.gif

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Obama and estate taxes

January 12, 2009

The Wall Street Journal has an article today on Obama’s plans to keep the federal estate tax. Here are the highlights:

The Senate Finance Committee Chairman, Max Baucus, will “move in the next few weeks” on addressing the estate tax. It is expected that he will advocate reversing current law, which would eliminate the estate [...]

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New numbers for a new year

January 1, 2009

As a reminder for estate planners, two new numbers you should be aware of in 2009:

The federal estate tax exemption amount is now $3.5 million (Minnesota’s remains unchanged at $1 million).
The annual gift tax allowance is now $13,000 (the lifetime gift tax exemption is frozen at $1 million).

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Are Amendments to Minnesota’s Probate Code Coming?

November 13, 2008

This summer the Commissioners on Uniform State Laws convened to finalize 2008 amendments to the Uniform Probate Code for recommendation to the states. You can view the 2008 approved amendments (red-line version) by clicking here.
It will be interesting to see whether Minnesota’s legislature adopts any of the new amendments. I’ve heard rumblings that [...]

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