Common Minnesota Probate Mistakes to Avoid

There is no separate probate court

Minnesota probate is a division of the state district court in the county where the decedent lived. Informal probate goes through the probate registrar; formal probate goes before a judge.

Calendar the three-year limit

Probate and appointment proceedings generally must be commenced within three years of death under Minn. Stat. 524.3-108; after that, a determination-of-descent proceeding is usually needed to pass title.

Calendar the inventory deadline

The inventory is due within six months after appointment of the personal representative, or nine months after death, whichever is later, under Minn. Stat. 524.3-706.

Do not distribute too early

Creditors have four months after the published notice to present claims (Minn. Stat. 524.3-801, 524.3-803). Pay allowances, claims, and taxes in the statutory order before handing assets to beneficiaries.

The homestead has its own descent rule

The homestead passes to the surviving spouse or descendants largely exempt from unsecured estate debts under Minn. Stat. 524.2-402; do not treat it like ordinary estate property.

Watch the Minnesota estate tax threshold

Minnesota's estate tax exclusion is $3,000,000, far below the federal exclusion, so a Minnesota Form M706 can be due nine months after death even when no federal return is required.