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Earned Sick and Safe Time Amendment

04.10.2025 Written by: Henningson & Snoxell, Ltd.

As of January 1, 2025, the Earned Sick and Safe Time (ESST) statute has been amended with new requirements for additional paid leave. When employers offer paid time off (PTO) or other paid leave beyond the minimum ESST hours required by law, this additional leave must comply with all ESST statutory requirements (except for accrual requirements) whenever it is used for ESST-qualifying purposes.

For example, if the employer offers 25 hours of PTO in addition to the minimum requirement of 48 hours per year under ESST law, the employer must provide the same notice, documentation, anti-retaliation, replacement workers, etc. as required under ESST if the additional PTO hours are used for an ESST-qualifying purpose. In other words, whenever an employee uses PTO for an ESST-qualifying purpose, the employer must follow the ESST rules regarding notice, documentation, anti-retaliation, replacement workers, etc. Please contact us if you have any questions about the new amendment.

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Update: FinCEN’s Interim Final Rule for BOI Reporting Requirements

04.09.2025 Written by: Henningson & Snoxell, Ltd.

Financial Crimes Enforcement Network (FinCEN) announced its interim final ruling regarding the Beneficial Ownership Information (BOI) reporting requirements Friday evening, March 21, 2025. The interim final ruling provides that entities created in the U.S., and their beneficial owners, are exempt from the BOI reporting requirement. Foreign entities, i.e., entities formed outside of the U.S., are still required to file their BOI report within the applicable timeframe, but U.S. persons who are beneficial owners of a foreign entity are not required to be reported as beneficial owners.

This means that entities formed in the state of Minnesota or any other U.S. state are exempt from filing the initial BOI report and no longer have the continuing obligation to file updated BOI reports. As with many of the BOI updates to this point, this is subject to changes that may occur in the final ruling.

Please contact us if you have questions.

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It never ceases to amaze me how frequently our firm encounters outright bad advice offered by otherwise competent, well-meaning attorneys who simply lack experience in the estate planning arena. Nowhere is this more evident than in the creation of tangible personal property (TPP) lists—a topic that might sound mundane but lies at the heart of some of the most delicate, emotionally fraught aspects of estate transfers. 

Picture this: Mom passes away, and the personal representative is busy managing the estate. Assets are being liquidated, decisions are being made about timing and listing prices for real estate—the entire gamut of complex choices that must be addressed during this difficult time. 

And in the middle of all of that….the allocation of tangible personal property. 

Inevitably, there are certain material possessions that Mom (or Dad) uniquely cherished. Perhaps it’s a watch worn for decades, her prized paintings, the family coat of arms on display in the study, that sword from World War I that Great-Grandpa carried, or Dad’s treasure trove of firearms locked safely away in his secretive vault. These are precisely the items that most families include on a tangible personal property list. 

But here’s where things get interesting—and where inexperienced advisors often go astray. 

The Statute That Many Miss

You might be surprised at how many times we witness outright violations of Minnesota’s clear statute addressing this topic. As you will see—its language is remarkably clear: 

Minnesota Statute 524.2-513, titled ‘Separate writing identifying bequest of tangible property’ begins: “A will may refer to a written statement or list to dispose of items of tangible personal property not otherwise specifically disposed of by the will, other than money and coin collections…” 

This statute goes on to lay out specific core legal requirements for a valid TPP, but here we focus on just one critical element, an exclusion (no gold coins or bullion!). Those several core requirements include, for example, that the TPP list must either be signed by the testator or written in their handwriting, and that it must describe items and recipients with reasonable clarity. 

A TPP list that fails to meet the core statutory requirements can be entirely disregarded, leading to unintended consequences during estate distribution—such as cherished personal items ending up in the wrong hands. When a testator’s intentions are perceived one way but, due to a technical violation of the statute, the assets are instead distributed differently (such as under the Last Will and Testament’s residue clause), it can create significant discord, straining even the healthiest of family relationships. Long after the financial assets of an estate are spent, it is often these personal items that carry the deepest emotional weight—serving as enduring connections to a loved one, evoking memories of times and places long past. 

And for as clear as the foregoing passage reads, it’s amazing how frequently it gets misunderstood or misapplied. So, to be abundantly clear, the phrase “other than money and coin collections” is a deliberate exclusion and unequivocally stands for the rule that gold coins cannot be allocated via a tangible personal property (TPP) list. Rather, they default to the general estate assets unless otherwise addressed in the will or trust. 

Why the Confusion?

Part of the problem seems to be that gold coins ‘feel’ like tangible personal property. They don’t feel like money, and maybe they don’t even register as a “coin collection” in the traditional sense of rare or collectible coins. 

Just the other day, I was speaking with my neighbor who operates a pawnshop. He loves to buy and sell gold of all kinds, especially coins—be they American Eagles, Canadian Maple Leafs, South African Krugerrands, or even gold bullion. 

As a savvy businessperson and negotiator, he’s constantly probing his buyers and sellers to maximize his profit margin on transactions, typically aiming for a $100–200 margin per coin exchange. 

He readily confirmed my suspicion that the vast majority of people buying gold these days acquire it to hold, not to resell. It’s a place to store wealth with an almost guaranteed retention of value and minimal transaction costs. 

A person might hold a set of gold coins for 20 or 30 years, or even pass them down to the next generation. 

With increasing global instability and new rounds of trade wars, gold will only continue to be what it has been throughout the ages: a safe harbor for maintaining wealth. Indeed, your biggest risk factors with gold relate to its safe storage and retrieval, not with it losing value. 

So, while gold may not feel like “money” in the everyday sense, under the language of the statute, it is.  Those coins minted by the U.S. Treasury (American Gold Eagles), the Canadian Treasury (Maple Leafs), and the South African Mint (Krugerrands) are unmistakably “money” in the eyes of Minnesota’s TPP statute. 

Solutions for Your Precious Metals

So how can a testator make sure her cherished gold coin collection is distributed according to her wishes? This presents a particular challenge because gold coins are such a prominent vehicle of wealth transfer, all the more now that gold has broken $3,000 per ounce, and testators frequently want to devise them differently than the rest of their estate—perhaps giving one gold coin to each grandchild, for example. 

One option is gifting during your lifetime, which can be an effective mechanism (though annual gift tax exclusion limits should be considered). 

But as an old proverb wisely notes, “A wise man leaves an inheritance for his children and his grandchildren.” Gifting during one’s lifetime is one thing, but the sentiment and legacy associated with providing an inheritance in the traditional sense—once a person has “run their race”—is quite another. 

Since these gold coins cannot be included on the testators TPP list, depending on the exact circumstances we sometimes suggest a separate clause in your will or trust specifically dealing with gold coins and other precious metals. 

Beyond Gold: Other Special Collections

All that I’ve discussed about gold coins could equally apply to other valuable collections—say a prized firearm collection—which may come with very specific preferences for dispersal among loved ones. 

In a future post, I’ll discuss the advantages of creating a firearms trust (also known as a gun trust), which is not only effective for conveying inheritance when settling an estate but equally valuable during a person’s lifetime for managing their collection and even affording a layer of liability protection. 

Don’t Leave Your Legacy to Chance

Tangible personal property is often one of the most delicate, emotionally fraught aspects of estate transfers, carrying deep emotional weight for families. Whether it is a set of cherished spoons or vintage albums, proper planning with experienced counsel can make all the difference between your wishes being honored and your most treasured possessions becoming a source of family discord. 

Our firm specializes in navigating these nuanced areas of estate planning. With over 40 years of dedicated firm experience focused heavily in estate planning, we understand well both the legal requirements and the emotional significance of these decisions.

Let us help you protect your legacy—keep the dragons at bay and protect your gold, your firearms, and all your most cherished treasures.

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Minnesota Paid Leave Update: Premium Rates

03.24.2025 Written by: Henningson & Snoxell, Ltd.

Two parents and their baby benefitting from MN Paid Leave.

The Minnesota Paid Family and Medical Leave, effective January 1, 2026, provides paid time off for qualifying employees to take care of themselves or their families, for certain military-related events, or certain personal safety issues (“Paid Leave Program”). Family Leave provides payments and job protection for 1-12 weeks for (a) bonding with a new child, (b) caring for a loved one, (c) managing military leave, and (d) certain personal safety issues. Medical Leave provides payments and job protection for 1-12 weeks for an employee’s own serious health condition. However, the employee can only take a maximum of 20 weeks combined under the Paid Leave Program in one (1) year if the employee qualifies for both medical and family leave.

The Paid Leave Program is funded by both employers and employees by contributing premiums to the Paid Leave Program fund. The premium rate is the percentage of an employee’s wage reported each quarter that will be collected and paid to the Paid Leave Program fund. For most employers, the premium rate is 0.88 percent for 2026. For employers who employ thirty (30) or fewer people and the average employee wage is less than 150% of the statewide average weekly wage (less than $2,058 weekly and approximately $105,000 annually), the premium rate for the first year of the program is 0.66 percent of wages, of which two-thirds (2/3) or (0.44%) may be charged to the employee (“Small Employer”).

Employers must pay at least 0.44% (or 0.22% if a Small Employer) of the premium rate but may choose to pay up to 100% of the premium for their employees. The remaining 0.44% or the remaining amount not paid by the employer shall be deducted from the employee’s pay. The first premium payment is due April 30, 2026, based on the wage detail report from January 1, 2026, to March 31, 2026. Employers may deduct the employee’s portion of the Paid Leave premium from their paychecks beginning January 1, 2026. Moving forward, premium rates will be set annually by July 31 for the following year; however, the premium rate will not exceed the maximum rate set by state law (1.2%). To calculate an estimate of your Minnesota Paid Leave premium contribution, visit: https://info.paidleave.mn.gov/employers/premiums/index.jsp.

When an employee wants to use the benefits of the Paid Leave Program, the employee must apply to the Minnesota Paid Leave Program, which will process their claim and pay benefits out of the state fund. The fund pays a wage replacement rate, which is a percentage of the employee’s income on a progressive scale (i.e., lower-income workers receive a higher percentage of their income, and as the employee earns more, the percentage will decrease). However, benefits will be capped at the state average weekly wage (SAWW), which as of October 1, 2024, was $1,372.00 per week (adjusted annually). The employee has 12 months from the first date of absence under the Paid Leave Program to use the Leave time. If the employee does not use the full 20 weeks of absence in a benefit year, the employee does not get to carry over any unused time or receive any money for the unused time. In the new year, the benefits will renew, and the employee will again have up to 20 weeks of benefits available. In the upcoming months, the Minnesota Department of Employment and Economic Development (DEED) will be releasing an estimated benefits calculator similar to the one at the link above.

We encourage you to begin planning, if you have not already, for this obligation to ensure your business is financially and administratively prepared. Please contact us if you have any questions regarding the Minnesota Paid Leave.

Stay tuned for more information and blogs about Minnesota Paid Leave!

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Adam J. Kaufman Is Now Licensed to Practice Law in Wisconsin

03.20.2025 Written by: Henningson & Snoxell, Ltd.

The attorneys at Henningson & Snoxell are committed to providing our clients with comprehensive legal services, and this sometimes includes pursuing licensure in states beyond Minnesota.

As of December 2023, Attorney Adam J. Kaufman is now licensed to practice law in the State of Wisconsin. This presents a benefit to Henningson & Snoxell’s clients who reside or have property in Wisconsin, as they can have the assistance of an attorney right here in Maple Grove rather than searching for an attorney in Wisconsin. As a member of our Estate Planning Department, Mr. Kaufman can work with clients on their Wisconsin estate planning needs, including but not limited to wills/trusts/powers of attorney and health care directives, real estate matters, probates, trust administrations, and guardianships/conservatorships.

Working with an attorney who is licensed in both Minnesota and Wisconsin is especially convenient for clients who own property in or have family ties to both states. If you or someone you know has any Wisconsin legal needs, including estate planning or elder law, please reach out to Mr. Kaufman.

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The Whirlwind of BOI Reporting & Recent Updates

03.05.2025 Written by: Henningson & Snoxell, Ltd.

As business owners, you are most likely aware that the Corporate Transparency Act (CTA) requires most businesses to file Beneficial Ownership Information (BOI) reports with the Financial Crimes Enforcement Network (FinCEN) to help find and stop illicit financing and increase transparency.

To help you understand the whirlwind of BOI reporting requirements, here is a brief outline of the recent BOI updates:

  • December 3, 2024: a nationwide preliminary injunction issued on CTA and BOI reporting requirements.
  • December 23, 2024: a nationwide preliminary injunction lifted pending U.S. Department of Treasury’s appeal.
  • December 26, 2024: a nationwide preliminary injunction put back in place.
  • January 7, 2025: a Texas District Court issued an order pausing the CTA enforcement.
  • January 23, 2025: the U.S. Supreme Court lifted one of the nationwide preliminary injunctions.
  • February 18, 2025: the second and remaining nationwide preliminary injunction has been lifted, making the CTA and BOI reporting requirements mandatory again.

As of this blog, the CTA and BOI reporting requirements are back in effect and reporting companies must comply to avoid severe penalties. Failure to timely file may result in civil penalties of $591 per day (adjusted annually for inflation), with a maximum penalty of $10,000.00 or criminal penalties of up to two (2) years imprisonment or a $10,000.00 fine.

Filing Deadlines**

  • For reporting companies formed or registered on or before February 19, 2025, BOI reports must be filed by March 21, 2025.
  • For reporting companies formed or registered after February 19, 2025, BOI reports must be filed within thirty (30) days of the formation or registration date.
  • If there is a change in ownership information or company information, you must file an updated BOI report within thirty (30) days of the change.

**If your reporting company received an extension, such as the disaster relief extension, the reporting company has until the applicable extension date, rather than the general deadlines.

**If you are a tax-exempt organization that has received a determination letter to that effect, you are exempt from this reporting requirement. Furthermore, if you are an organization that is presumed to be tax-exempt and as such has received no determination letter, you will also be exempt from the reporting requirement IF your Articles of Incorporation contain the appropriate clauses required by the IRS.

Please use the following link to file your BOI report: https://www.fincen.gov/boi. We encourage you to contact us if you have any questions regarding the CTA or BOI reporting requirements.

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Employer Rights & U.S. Immigration and Customs Enforcement (ICE)

02.26.2025 Written by: Henningson & Snoxell, Ltd.

When U.S. Immigration and Customs Enforcement (ICE) conducts a workplace visit, both the federal agents and the business owners have obligations to ensure that proper law enforcement procedures and business protections are respected. ICE officers must present their credentials, which employers have the right to examine, along with any warrants. While ICE officers may freely enter any “public area” of the business (such as lobbies or parking lots), access to “private areas” (like employee offices or break rooms) requires either employer consent or a judicial warrant signed by a judge. It is crucial to understand that administrative warrants (Form I-200 or I-205) require employer consent for entry into private areas, while judicial warrants provide broader authority.

The interaction between businesses and ICE involves established protocols that balance law enforcement objectives with business operations. The employer has the right to have a business representative present during any employee interviews and the right to contact legal counsel. For Form I-9 Audits, ICE must provide prior notification, and employers have three (3) days to produce the forms. If unauthorized employees are identified during an audit, employers have ten (10) days to become compliant. Throughout any ICE visit, both parties should maintain documentation of the interaction. Business owners should understand that they may exercise their rights while also complying with valid legal obligations, ensuring both proper law enforcement procedures and business protections are respected.

We encourage you to contact us regarding any questions or concerns you may have related to this topic. H&S is here to help you and your business comply with your legal obligations. If an employee requires legal assistance related to an ICE workplace visit, please seek legal assistance from an immigration attorney. If you do not know of one or would like a recommendation, please contact us for a referral.

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Opportunity for STEM Businesses: Internship Funding Assistance

02.18.2025 Written by: Henningson & Snoxell, Ltd.

SciTech Internship Program offers Minnesota science, technology, engineering, and math (STEM) employers a grant of up to $2,500.00 to provide college students opportunities to gain experience in the STEM industries. Employers can receive a wage match for up to fifty percent (50%) of the intern’s wages ($2,500 max) when they hire an intern through the SciTech Internship Program.

SciTech Internship Program is a state-funded program that assists small to mid-sized Minnesota STEM companies that provide paid internships for college students in STEM disciplines. Eligible employers must have 250 employees or fewer, be a for-profit business registered in Minnesota, and offer a paid STEM internship. Grants are limited and require the internship to be posted on scitechmn.org to receive the grant.

Henningson & Snoxell is here to help your business succeed by providing insightful legal advice and informing you of opportunities that may help your business grow. Contact us to help your business reach its fullest potential.

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Looking to hire? Make sure your job posting complies with new MN law.

01.08.2025 Written by: Henningson & Snoxell, Ltd.

Effective January 1, 2025, Minnesota employers with 30 or more employees must include wage ranges and descriptions of any benefits that may be offered, including but not limited to health or retirement benefits, in any job postings, including those posted on Indeed, internally, or through a third-party recruiting agency. The wage range should be a “good faith estimate” of the minimum and maximum annual salary or hourly wage range for the posted position. If the wage range is unknown, employers will still need to list the fixed pay rate for the job. However, the salary range cannot be open-ended. Feel free to contact us to review your job postings before you post to ensure compliance.

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New MN ‘Junk Fees’ Law: Transparency for Consumers

12.19.2024 Written by: Henningson & Snoxell, Ltd.

Effective January 1, 2025, individuals and businesses must include all mandatory fees or surcharges in the advertisement, display, and offer of a price for any goods or services. This Minnesota law requires any fees or surcharges that (1) must be paid in order to purchase the goods or services being advertised, (2) are not reasonably avoidable by the consumer (e.g., late fees for equipment rentals, charges for smoking in a hotel room, or credit card surcharges), or (3) a reasonable person would expect to be included in the purchase of the goods or services being advertised, to be included in the advertised, displayed, and offered price of goods or services.

The law includes specific obligations for services where the total amount is based on consumer selections and preferences, online retailers, goods and services offered by auction, and food and beverage establishments.

What fees and surcharges are not required to be included in the total price?

  1. Government-imposed taxes, e.g., sales tax.
  2. Fees authorized by law and related to the purchase or lease of a motor vehicle charged by the motor vehicle dealer.
  3. Businesses or affiliates regulated by the Minnesota Public Utilities Commission.
  4. Fees, surcharges, or other costs associated with real estate settlement services, excluding real estate broker commissions and fees.

Penalties for Noncompliance

Failure to comply may result in an investigation into your business’s practices by the Attorney General, civil penalties of up to $25,000 per violation, and costs and disbursements, including costs of investigation and any reasonable attorneys’ fees.

What do you need to do before January 1, 2025?

  1. Determine whether and how this new law applies to you and your business.
  2. Adjust your pricing strategy to be compliant.
  3. Update any pricing offers, advertisements, or displays.

If you are unsure whether or how this new law applies to you, contact us to help you become compliant before January 1, 2025.

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