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Dedicated CLE Manager
Online, iOS/Android App
Free Customized CLE Tracker
Accreditation and CLE Rules for Minnesota
National Academy of Continuing Legal Education is an approved Sponsor (10551) of CLE, recognized by the Minnesota Board of Continuing Legal Education.
Minnesota attorneys are required to take 45 credit hours every 3 years including 3 credit hours of Ethics, 2 credit hours of Elimination of Bias and 1 credit hour of Mental Health/Substance Use.
Effective January 1, 2024, there is no limit to the number of on-demand CLE credits a Minnesota lawyer may report towards their three-year reporting period. Approved courses viewed after January 1, 2024, towards the 2024 reporting period (or later) are not subject to a credit cap.
Beginning July 1, 2024, MN attorneys are required to take 1 credit in Mental Health/Substance Use. Category 2 lawyers due to report in 2025 will be the first group of lawyers subject to this requirement.
Minnesota attorneys can earn all 45 CLE credit hours with us including 3 credit hours of Ethics, 2 credit hours of Elimination of Bias and 1 credit hour of Mental Health/Substance Use using our Online & iOS/Android App courses.
All Minnesota licensed attorneys are assigned to one of three reporting groups for CLE purposes. Attorneys can find their assigned reporting group in the upper left-hand corner of their wallet licenses.
Category 1: July 1, 2018 to June 30, 2021 & July 1, 2021 to June 30, 2024
Category 2: July 1, 2019 to June 30, 2022 & July 1, 2022 to June 30, 2025
Category 3: July 1, 2020 to June 30, 2023 & July 1, 2023 to June 30, 2026
Minnesota Board of Continuing Legal Education
Lawyer Registration Office
180 East 5th Street, Suite 950
St. Paul, MN 55101
651-297-7100
The Federal Estate Tax Return, IRS Form 706, in a Fluid Estate Tax Environment
CLE Courses Available Online and with iOS/Android App!
General Credits
1.5
$75
About This Course
With a Federal Estate Tax exclusion of over $13.6 Million, often there is not an actual 706 filing requirement. However, the estate tax exclusion is expected to drop by 50% at the end of 2025, and in the case of the death of the first spouse, a portability election will require the filing of the 706.
In addition, the statute of limitations does not run unless a Form 706 is filed. This course will not only cover the nuts and bolts of filing the 706, but further explain certain strategies regarding trust design, portability, and other elections, etc., which become amplified in a fluid estate tax environment.
General Credits
1.5
$75
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Dedicated CLE Manager
Quality help from a responsive CLE expert dedicated to assisting you.
Riveting Content & an Exceptional Library
Experience outstanding presenters.
Free Customized CLE Tracker
Keep crystal clear records of your courses and credits.
Online, iOS/Android App
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