MINNEAPOLIS
Monday, December 8, 2025 - Tuesday, December 9, 2025
9:00 AM - 4:30 PM | Check-In: 8:30 AM
Minnesota CLE Conference Center
600 Nicollet Mall # 370
3rd Floor, City Center
Minneapolis, MN 55402
The Event of the Year for Minnesota Tax Attorneys and Professionals!
The Annual Tax Institute has a long-running tradition of providing valuable and timely education. In its 85th year, the Tax Institute has been the go-to educational event for thousands of tax attorneys and professionals in Minnesota through the years. The Institute offers dozens of session choices so you can construct an agenda tailored to your particular work, interest, and experience level.
Don’t miss this great annual program featuring sessions on new laws and developments, core tax topics, and many other great sessions covering a wide scope of tax practice, and a fun time connecting with friends and colleagues from around Minnesota. If you can attend only one tax program this is the one! Nowhere else can you learn so much and have such a good time in the process.
The Institute will Feature:
Plus, Great Benefits for Attendees!
Co-sponsored by Minnesota CLE and the MSBA Tax Law Section.
8:30 – 9:00 a.m.
CHECK-IN & CONTINENTAL BREAKFAST
9:00 – 9:05 a.m.
WELCOME & ANNOUNCEMENTS
9:05 – 10:05 a.m.
The President, the APA, and the Unitary Executive – Reassessing Presidential Control of the Administrative State in 2025
In today’s rapidly shifting policy environment, executive orders increasingly shape tax and fiscal priorities, often testing the limits of administrative authority. This keynote examines how the Administrative Procedure Act (APA) governs executive actions and explores the increasing power of the executive, discussing recent Supreme Court cases on the President's Article II powers. Attendees will gain insight into the legal and practical implications of this evolving dynamic, its impact on policy making, and what it means for practitioners navigating the intersection of law, governance, and administration.
– Professor Jason Marisam
10:05 – 10:50 a.m.
Fireside Chat with the Minnesota Department of Revenue
Tax Institute Planner Benjamin A. Wagner sits down with leaders from the Minnesota Department of Revenue to discuss current tax issues and trends. The panel will highlight agency insights, trends, and things to follow at the state and federal levels heading into the 2026 legislative session.
– Commissioner Paul Marquart, Sarah C. Bronson & Justin T. Nieman
– Benjamin A. Wagner (moderator)
10:50 – 11:05 a.m.
BREAK
11:05 a.m. – 12:05 p.m.
BREAKOUT SESSION A
101
New Business Tax Implications of the OBBBA: What You Need to Know
The recently enacted One Big Beautiful Bill Act introduces sweeping changes to the tax landscape for businesses of all sizes. This session will break down the key provisions that directly affect business operations, from entity-level taxation and deductions to credits and compliance requirements. Attendees will gain a clear understanding of the new rules, the planning opportunities they create, and the potential pitfalls to avoid as the OBBBA reshapes the business tax environment.
– Andrew G. Seifert
102
A Primer on Business Valuation: What Tax and Business Lawyers Need to Know
Understanding business valuation is essential for effective tax planning, transactional work, and advising clients on complex financial decisions. This session will provide a practical overview of valuation principles and tax theory, including when valuation discounts are appropriate, when valuations are required for tax purposes, and how they intersect with issues like §1202 stock and retirement account conversions. Attendees will learn how to spot valuation issues, recognize potential pitfalls, and approach unique or high-risk valuation scenarios.
– Chad Dolly, Vishshrut Garg & Kathleen E. (Splett) Pfutzenreuter
103
ERC Enforcement, Past and Future: Critical Issues Practitioners Need to Know
The Employee Retention Credit has existed for over five years, but the most interesting disputes are just getting underway. This session will separate fact from fiction regarding ERC eligibility, highlight common misconceptions by taxpayers and their advisors, explain tricky assessment-period rules, discuss recent legislation intensifying ERC enforcement, clarify separate roles for the Internal Revenue Service and Department of Justice, explore the first court case challenging the validity of IRS guidance, examine how promoter investigations intersect with taxpayer audits, and more.
– Hale E. Sheppard
12:05 – 1:15 p.m.
Midday Reception for All Attendees!
Compliments of Minnesota CLE
Join fellow attendees at this complimentary midday social at Fogo de Chão, conveniently located in the same building as the conference center. Enjoy hearty hors d’oeuvres, beverages, and casual conversation with colleagues in a relaxed setting.
1:15 – 2:00 p.m.
From Washington to St. Paul: How the Federal Budget Process Shapes State Tax Policy
Federal budgeting decisions made in Washington have far-reaching effects on state tax policy, revenue forecasts, and legislative priorities. This session will break down how the federal budget process influences Minnesota’s fiscal landscape from funding allocations and conformity issues to the ripple effects on tax compliance and planning. Attendees will gain a clearer understanding of the connections between federal fiscal policy and state-level tax implications, helping them anticipate and advise clients with greater precision.
– Mark Haveman
2:00 – 2:15 p.m.
BREAK
2:15 – 3:15 p.m.
BREAKOUT SESSION B
201
Estate Tax Planning and Controversy Update
A survey of the estate tax planning and estate tax controversy world, including the impact of OBBBA changes, popular planning options, non-tax related risks that must be considered, estate tax controversy update, and dealing with tax authorities.
– Kiley E. Petty Henry, Andrew T. Howard & Katina M. Peterson
202
International Tax Update: A Potpourri of Key Developments Including OBBBA
This session will survey the most significant international tax developments from the past year and explore how they may affect your clients here in Minnesota. Topics include key international changes in OBBBA, Permanent Establishment developments, international tax implications of various visas, etc. Attendees will gain practical insights into how global tax reforms are shaping planning, reporting, and risk management strategies at home.
– Kenneth S. Levinson
203
IRS Controversies: Navigating Disputes, Enforcement, and Resolution Strategies
From audits and appeals to enforcement actions and litigation, IRS controversies present complex challenges for both taxpayers and their advisors. This session will provide a practical overview of current trends in IRS disputes, highlight common pitfalls, and offer strategies for effectively managing examinations, negotiating with the Service, and resolving cases. Leave with insights into the latest developments and tools to guide clients through every stage of a tax controversy.
– Benjamin A. Wagner & Matthew J. Wildes
3:15 – 3:30 p.m.
BREAK
3:30 – 4:30 p.m.
BREAKOUT SESSION C
301
Family Businesses and Succession Planning: Tax Rules and Practical Implications
This session will explore the key legal, tax, family and business issues surrounding closely held business succession, including valuation, transfers, and entity considerations. Attendees will gain practical guidance on how to adapt succession strategies and preserve family business continuity in light of evolving federal and state tax rules, including recent changes under the One Big Beautiful Bill Act.
– Thomas L. Bird & Cameron R. Seybolt
302
Hot Topics in State Income Tax
This session will cover the current hottest issues in state income tax that Minnesota tax practitioners need to know! Topics will include combined reporting/the unitary business principle, apportionment (including sourcing and alternative apportionment), conformity, nexus, and more!
– Mike O’Brien & Masha M. Yevzelman
303
Modern Law Firm Management: Leveraging Technology, AI, and Automation for a Smarter Practice
Today’s law firms face growing pressure to operate more efficiently while maintaining high-quality client service. This session explores how to optimize case management systems, evaluate leading software solutions, and incorporate AI and automation tools to streamline workflows. Learn practical strategies for improving productivity, collaboration, and profitability whether you are modernizing a small practice or enhancing efficiency within a larger firm.
– Jess Birken, Leanne Fuith, Matthew E. Ludt & Todd C. Scott
– Benjamin A. Wagner (moderator)
8:30 – 9:00 a.m.
CONTINENTAL BREAKFAST
9:00 – 9:05 a.m.
DAY 2 ANNOUNCEMENTS
9:05 – 10:05 a.m.
Individual Taxation Update
Stay up to date on the latest in individual taxation. This session will review significant legislative changes, recent cases, IRS rulings, and other important developments from the past year. Gain practical insights into how these updates impact planning strategies and compliance for both practitioners and taxpayers for 2026.
– Angela V. Rollins
10:05 – 10:10 a.m.
BREAK
10:10 – 11:25 a.m.
Federal Business Tax Update
This session will highlight the most significant business tax changes from the past year, including statutory, regulatory guidance, and judicial developments. We’ll examine what these changes mean in practice, from compliance challenges to new planning opportunities, so you can better anticipate the needs of your business clients.
– Lisa R. Pugh
11:25 – 11:40 a.m.
BREAK
11:40 a.m. – 12:55 p.m.
Minnesota Tax Law Update
This session will discuss recent Minnesota Supreme Court and Minnesota Tax Court income tax and sales tax decisions (as well as an overview of some important cases that currently are pending in the courts). The presenters will also provide updates on recent legislative and administrative developments, including Minnesota DOR Revenue Notices, 2025 tax law changes, and potential conformity to OBBBA and other tax law changes that may be considered during the 2026 Minnesota legislative session.
– Alexander Korzhen, Christopher P. Martin & Masha M. Yevzelman
12:55 – 1:20 p.m.
LUNCH (provided to attendees)
1:20 – 2:20 p.m.
Chronic Stress, Mental Health and Addiction in the Practice of Law
1.0 elimination of bias credit applied for
Chemical and mental health issues impact both the legal profession and the practice of law, often rising to the level of disabilities. This program explores how stigma and bias affect attorneys and clients alike, offering strategies to recognize, reduce, and eliminate discrimination related to mental health and chemical dependency. Gain awareness of how these issues influence professional performance, access to justice, and lawyer discipline. Plus, learn practical steps to foster inclusion, understanding, and support within the legal community.
– Jon M. Tynjala
LIVE IN-PERSON
Monday & Tuesday, December 8-9, 2025
Minnesota CLE Conference Center
600 Nicollet Mall, Suite 370
Seventh Street & Nicollet Mall, Third Floor City Center
Minneapolis, Minnesota
ONLINE REPLAY
Thursday & Friday, January 8-9, 2026
Attend online
Online replay includes all plenary and breakout sessions. A moderator will be available to answer questions by email.
$445 MSBA members / $445 paralegals / $495 standard rate
Other discounts that may apply:
Scholarships available!
Need-based scholarships are available for in-person and online seminars. For further information or to obtain a scholarship application, contact us at 800-759-8840 or customerservice@minncle.org.
Minnesota CLE is applying to the Minnesota State Board of CLE for 10.0 CLE credits, including 1.0 elimination of bias credit. The maximum number of total credits attendees may claim for this program is 10.0 credits. Minnesota CLE is an accredited sponsor in Wisconsin and North Dakota.
