Edited by Susan J. Link
The 5th Edition of the Minnesota Estate Administration Deskbook puts all of the latest and best information on estate administration in Minnesota in one place. With the invaluable help of Editor Susan J. Link and our outstanding roster of expert paralegals and attorneys, we have raised the standard for Minnesota’s premier probate and estate practice manual – more practice tips, more forms, more convenience! The Deskbook also comes with an eFormbook that includes more than 260 downloadable and editable probate forms.
2021 UPDATE
The 2021 Update to the Minnesota Estate Administration Deskbook brings your Minnesota Estate Administration Deskbook up to date. The Update includes significant revisions to the tax chapter and a fully updated Table of Authorities.
BONUS BENEFIT
All current subscribers to the Minnesota Estate Administration Deskbook, hard copy or LinkedLaw, receive special reduced pricing on Minnesota CLE's automated CLEPro Probate Document System. Purchasers of the hard copy deskbook will receive a coupon code for CLEPro with their deskbook. Subscribers of the LinkedLaw version of the deskbook should call Minnesota CLE at 800-759-8840 to receive their code.
BUNDLE AND SAVE!
Purchase the hard copy and receive a coupon code to purchase the corresponding LinkedLaw eDeskbook for only $50! Code will be sent to you with your hard copy.
CHAPTER 1
Getting Started
Introduction; Minnesota Statutes; Glossary of Terms; Engagement Letters; Fees of Attorney for Personal Representative; Death Certificates; The Personal Representative; Jurisdiction, Venue, and Pleadings; Probate Versus Non-Probate Assets; Attorney Tasks for Non-Probate Assets; Intestate Succession; Appendix A: Checklist of Initial Questions; Appendix B: Minnesota Attorney General’s Table of Minnesota Heirship; Appendix C: Attorney-Client Agreement for Probate Administration; Appendix D: Minnesota Death Certificate Application; Appendix E: Client Intake Form; Appendix F: Wills for Deposit or Withdrawal – Fourth Judicial District
– Andrea S. Breckner
CHAPTER 2
Opening an Estate, Inventory, and Disclaimers
Introduction; Choosing Formal or Informal Proceedings; Informal or Formal Proceedings; Informal Commencement – Minn. Stat. §§ 524.3-301-524.3-311; Formal Administration – Minn. Stat. §§ 524.3-401-524.3-505; The Personal Representative; The Initial Documentation; “eFiling” with the Court; Inventory and Record-Keeping; Distribution of Assets; Non-Ademption; Interim Orders; Disclaimers; Minor Heirs and Devisees; Conclusion; Appendix A: Foreign Consul List; Appendix B: Certificate of Representation; Appendix C: Sample Forms
– Susan J. Link & Cynthia R. Costello
CHAPTER 3
Creditors’ Claims
Introduction; Definition of “Claims” – Minn. Stat. § 524.1-201(8); Assets Subject to Claims; Procedural Issues
– William R. Asp
CHAPTER 4
Real Estate
Introduction; Powers of a Personal Representative with Respect to Interests in Real Estate; Management of Real Estate; Sale of Real Estate; Distribution of Interests in Real Estate; Special Situations for Real Estate; Environmental Issues for the Fiduciary
– Christopher B. Hunt
CHAPTER 5
Taxation Issues
Final Individual Income Tax Return; Fiduciary Income Tax Preliminaries; Fiduciary Income Tax Calculation; Estate Tax Returns; The Minnesota Estate Tax Return; Portability; I.R.C. § 6166 Deferral; I.R.C. § 303 Redemption; Generation-Skipping Transfer Tax; Assessment and Discharge; Resources; Conclusion
– Michael P. Sampson & Robert E. Lynn
CHAPTER 6
Estate Litigation
Introduction; Litigation Basics Applicable to Probate Disputes; Disputes Concerning the Construction of a Testamentary Instrument; Disputes Concerning the Validity of a Testamentary Instrument; Disputes Involving Surviving Spouse’s Right to an Elective Share; Resolving Contested Matters Through Settlement; Litigation By and Against a Personal Representative; Alternative Dispute Resolution in Contested Matters; Forms
– Katherine A. Charipar & Emily A. Unger
CHAPTER 7
Closing and Distribution
Introduction; General Considerations; The Final Account; Informal Closing Procedures; Procedures in Formal Closings; Distribution of Assets; Distributions to Persons Under Disability, to Trustees, and to Devisees Refusing to Accept the Distribution or Unknown Devisees; Discharge of Personal Representative; Correction of Errors; Appendix A: Sample Forms
– Alison J. Midden
CHAPTER 8
Miscellaneous Procedures
Introduction; Collection of Personal Property by Affidavit; Special Administration; Summary Proceedings; Subsequent Administration; Determination of Descent; Appendix A: Notice of Homestead Claim
– Tina M. Johnson
CHAPTER 9
Professional Responsibility
Introduction; Competence; Scope of Representation; Diligence and Communication; Attorney’s Fees; Conflicts of Interest; The Attorney as Witness; Dealing with the Court; Dealing with Unrepresented Persons; Compliance with Rules for Tax Practitioners
– Julian Zebot & Diana L. Marianetti
CHAPTER 10
Ancillary Administration
Introduction; Domiciliary Personal Representative Acting Without Local Qualification; Foreign Personal Representative Bringing Civil Actions in Minnesota; Qualification by Domiciliary Representative as a Foreign Personal Representative in Minnesota; Local Administration in Minnesota of the Estate of a Nonresident Decedent; Tax Aspects of Ancillary Administration; Jurisdiction Over Ancillary and Foreign Personal Representatives; Effect of Adjudication; Index of Forms
– James R. Thomson
CHAPTER 11
Review of Recommended Orders, Post-Trial Motions, and Appeals in Estate Litigation
Introduction; Review of a Referee’s Recommended Order; Post-Trial Motions to Amend and for a New Trial; Appeals to the Minnesota Court of Appeals; Appeals to the Minnesota Supreme Court; Conclusion
– Julian C. Zebot & Diana L. Marianetti
Table of Authorities
Subject Index
eFormbook
Minnesota CLE’s Automated Document Systems
099 SERIES: General Forms
100 SERIES: Informal Probate
200 SERIES: Formal Probate
300 SERIES: Interim and Partial Distribution Forms
400 SERIES: Special Administration and Personal Representative
500 SERIES: Claims and Elections
600 SERIES: Inventory and Closing
700 SERIES: Real Estate Deeds
800 SERIES: Summary Procedure
900 SERIES: Ancillary Proceeding
HARD COPY + eFORMBOOK: $249
LINKEDLAW + eFORMBOOK: $125 for 1-year subscription
Bundle and save!
Purchase the hard copy and receive a coupon code to purchase the corresponding LinkedLaw eDeskbook for only $50! Code will be sent to you with your hard copy.
Other discounts that may apply:
Quantity discount:
Please email customerservice@minncle.org or call 800-759-8840 to inquire about bulk orders.
Owners of Hard Copy:
Access the eFormbook through your account on the Minnesota CLE website under My Account > eResources & Publications.
Owners of LinkedLaw:
Access the eFormbook directly from within your LinkedLaw book. (LinkedLaw books can be accessed through your account on the Minnesota CLE website under My Account > eResources & Publications.)
Q.
Do all Deskbooks have a companion eFormbook?
No, but as Deskbooks are updated, eFormbooks, if applicable, are included.
Q.
Once I’ve purchased a Deskbook that includes an eFormbook, how do I access it?
Access the eFormbook through your account on the Minnesota CLE website under My Account > eResources & Publications
Q.
Will I always have access to the Deskbook eFormbook?
Yes, you will always have access to the eFormbook as long as your Deskbook subscription is up-to-date.
Q.
Can I download the forms in my eFormbook?
Yes, and we recommend that you download all of the forms in your eFormbook so you can use them without Internet access.
Q.
Why won't my eforms download when using Google Chrome? What should I do?
Google has started to block the download of certain types of content in its latest versions of Chrome. One option you have is to switch to a different browser. To continue using Chrome, you can try the following:
Copy and paste chrome://settings/content/insecureContent into your Chrome browser address bar. In the "Allow" section, click the Add button. An "Add a Site" pop-up box should appear. Enter www.minncle.org in the box and click the Add button. You should now be able to open and download your eforms.
