MN risk areas
Minnesota estate risk areas
These pages explain how default state rules in Minnesota shape inheritance, probate, guardianship, taxes, and complexity. Start with the risk area that matches your biggest concern.
How to use this guide
- Read the risk summaries to understand default outcomes.
- Open a risk guide for state-specific details and sources.
- Use this as education, not legal advice.
Intestacy risk
Minnesota intestacy gives the surviving spouse the entire estate in some cases; otherwise the spouse receives a dollar amount plus a fraction, with the remainder passing by representation.
- If there is no surviving descendant, or all descendants are also the spouse’s and the spouse has no other descendants, the spouse inherits the entire estate.
- If there are descendants not shared with the spouse (or the spouse has other descendants), the spouse receives the first $225,000 plus one-half of the balance.
- Any remaining estate passes to descendants by representation, then to parents, then to descendants of parents.
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Probate risk
Minnesota allows collection of personal property by affidavit for small estates after a 30-day waiting period.
- The probate estate value must be $75,000 or less.
- At least 30 days must pass after death before using the affidavit.
- No personal representative may be pending or appointed in any jurisdiction.
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Tax exposure
Minnesota imposes an estate tax with a $3,000,000 exclusion amount for 2025; it does not levy an inheritance tax.
- For decedents dying in 2025, the Minnesota estate tax exclusion amount is $3,000,000.
- Estates above the exclusion must file a Minnesota estate tax return.
- Minnesota does not impose an inheritance tax.
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Guardianship risk
Minnesota courts can appoint guardians for minors when statutory conditions are met, with priority for parental nominees and a minor’s nominee at age 14 or older.
- Parents may nominate a guardian by will or other signed writing.
- The court may appoint a guardian if both parents are deceased or parental rights have been terminated.
- A parental nominee generally has priority if the appointment has not been prevented or terminated.
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Complexity triggers
Minnesota uses an augmented-estate elective share tied to marriage length and provides a family allowance that has priority over claims.
- A surviving spouse may elect a percentage of the augmented estate based on the length of the marriage.
- The family allowance for a surviving spouse or minor children has priority over claims and is not charged against an elective share.
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