From the category archives:

Practice Tips

The Hennepin County Probate Registrars recently released an updated guide to informal probates. The guide contains helpful information when preparing an informal probate, including customs unique to Hennepin County. I frequently used the old guide when preparing probates.

Overall, there isn’t much new compared to the old version. But if you practice in Hennepin County, you’ll want to have the most recent one on hand. I did note with interest that apparently pro se applicants must sign a “Waiver of Legal Advice” attached as the last page of the guide. I don’t know whether this is a new requirement or not. This, of course, doesn’t apply to clients we would represent, but is interesting in that it indicates the court’s reticence about helping pro se applicants. This is worth mentioning to  potential clients of yours if they are trying to decide whether to hire you or go at it alone.

It doesn’t appear that the new guide is available yet on the Hennepin County Probate website, so I have made it available for download on my website at the link below. I will update the link to the court’s website when it becomes available. If you find the link before I do, let me know in the comments.

Download the guide here.

1/27/10: minor edits

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No federal estate taxes in 2010 (for now)

by Boyd Johnson on January 1, 2010

Almost no one thought it would ever happen when 2009 began, but, as scheduled, the federal estate tax has been repealed beginning today (1/1/2010). Essentially the exclusion amount is now unlimited and the tax rate is 0%. As a result, those dying in 2010 may transfer at death an unlimited amount of property tax free.

Keep in mind, however, that Minnesota’s estate tax remains in force. Just like last year, if the decedent was a resident of Minnesota, a Minnesota estate tax return must be filed if the gross estate is $1 million or more. The same is true if a decedent is not a resident of Minnesota but held Minnesota sitused property.

As these changes filter down to the public, Minnesota estate planning attorneys will need to take extra care to educate their clients that Minnesota’s estate tax has not disappeared. There is likely to be confusion.

Additionally, attorneys will want to watch how this plays out in Congress this year. There is a good chance that Congress will act soon and repeal the repeal on the federal estate tax for 2010.

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Minnesota’s new disclaimer law goes into effect today

January 1, 2010

Minnesota’s new disclaimer laws go into effect today (1/1/2010). Under the new laws, compliance with the disclaimer requirements was made significantly easier. Three highlights of the new laws include:

The disclaimer under most circumstances does not need to be filed with a court.
The nonprobate and probate disclaimer statutes have been merged into one statutory section.
For Minnesota [...]

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Now available: the 2009 version of Form 706 (estate tax)

October 27, 2009

The 2009 version of Form 706 has now been released on the IRS website. If you practice in this area, it is always a good idea to read through the updated form and its instructions each year.
Of course the main change this year is that the exemption level rose to $3.5 million at the federal [...]

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The DVS Code: Deciphering joint ownership language for vehicles in Minnesota

October 14, 2009

When it comes to joint ownership language on vehicle titles, Minnesota’s Driver and Vehicles Services Division operates within its own sphere of logic. The logic of the rules has perplexed more than one probate attorney.
Since this issue arises frequently and the DVS cipher is difficult to find even on its own website, I’m reproducing the [...]

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Fees received by personal representatives are taxable

October 2, 2009

Serving as a personal representative takes a lot of time. As a result, some personal representatives consider charging the estate for their time as permitted under Minn. Stat. 524.3-719.
As appealing as that can be, the attorney should help the personal representative consider all the consequences of that decision. One consequence that is often overlooked is [...]

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New requirement for guardianships and conservatorships: the informational statement

September 30, 2009

Under recent changes to the guardianship and conservatorship statutes, guardians and conservators must now file an informational statement with the court prior to their initial appointment.
See 524.5-304(g) (guardianships) and 524.5-406(g) (conservatorships of persons under disability).
The informational statement must be a sworn affidavit stating:

the person’s educational background and relevant work and other experience;
an address [...]

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Proof of death not required for formals in Hennepin County

July 8, 2009

Unlike informal probates in Hennepin County, proof of death documentation (e.g. a death certificate, an obituary, etc.) is not required to be submitted when filing for a formal probate. The reason is that the petitioner proves up the petition in court, testifying under oath the facts of the decedent’s death.
As a result, the proof of [...]

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Save time: Press 1 to get through to Hennepin County Probate Court

July 8, 2009

Time is money and your clients expect you to be efficient. So when you call Hennepin County Probate Court (612-348-3244), it can be frustrating to have to wait through the automated message.
Get through quick: press 1 as soon as you hear the message and you’ll be directed to the staff.

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How to list a post-deceased heir on the probate petition

July 6, 2009

The probate petition requires the petitioner to list heirs of the estate and state whether the heir has survived the decedent by at least 120 hours.
But how should you list an heir who survives the decedent by at least 120 hours, but dies prior to the filing of the petition?
In Hennepin County, list the heir [...]

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