Editors: Susan J. Link & Michael P. Sampson
The 6th Edition of the Minnesota Estate Administration Deskbook puts all of the latest and best information on administrating an estate in Minnesota from start to finish in one place. Editors Susan J. Link and Michael P. Sampson with our outstanding roster of expert attorneys and paralegals have raised the standard for Minnesota’s premier probate and estate practice manual, sharing their best practice tips and commentary to help you better serve your clients. The Deskbook also comes with a companion eFormbook that includes more than 260 downloadable and editable probate forms.
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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 will find a flyer and coupon code in the back of their LinkedLaw book.
2024 UPDATE
The 2024 Update to the Minnesota Estate Administration Deskbook with eFormbook features significant revisions to the taxation chapter, including a new section on the Corporate Transparency Act.
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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 Nonprobate Assets; Attorney Tasks for Nonprobate Assets; Intestate Succession; Appendix A – Client Intake Form; Appendix B – Attorney-Client Agreement for Probate Administration; Appendix C – Checklist of Initial Questions; Appendix D – Minnesota Attorney General’s Table of Minnesota Heirship; Appendix E – Minnesota Death Certificate Application; Appendix F – Wills for Deposit or Withdrawal – Fourth Judicial District
– Jayne E. Sykora & Jennifer Santini
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, Rachel M. Dahl & Morgan McClurg
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; Gift Tax Returns; Generation Skipping Transfer Tax; Fiduciary Income Tax Preliminaries; Fiduciary Income Tax Calculation; Estate Tax Returns; Portability; Section 6166 Deferral; Disposition of a Decedent’s Interest in a Closely Held Business Activity; The Minnesota Estate Tax Return; Assessment and Discharge; Additional Resources; Potential Implications of the Corporate Transparency Act; Conclusion; Appendix A – Sample Income Allocation Statement for Year of a Taxpayer’s Death; Appendix B – Checklists from IRS Instructions to Form 706
– 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 & Anne Rondoni Tavernier
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 – Minnesota Department of Public Safety – Assignment of a Vehicle to a Surviving Spouse/Not Subject to Probate Form; Appendix B – Acceptance of Appointment as Successor Trustee; Appendix C – Minnesota Uniform Conveyancing Forms, Form 90.1.4 – Affidavit of Trustee (Testamentary Trust); Appendix D – Minnesota Uniform Conveyancing Forms, Form 90.1.1 – Certificate of Trust; Appendix E – eFormbook 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
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