Topic: Minnesota Estate Tax Elections Overview

This presentation will provide an overview of key Minnesota Estate Tax elections, including differences between the Minnesota and federal QTIP elections, the Alternative and Special Valuation elections, and options for payment extensions and installment plans. It also outlines qualification requirements for the Qualified Small Business and Farm Property deductions and concludes with a walkthrough of Form M706Q.

Speakers: Allyson Casseday and Michelle Baker

Allyson Casseday serves as the Lead External Training and Communications Specialist for the Corporate Franchise Tax Division at the Minnesota Department of Revenue. Since joining the department in 2002, she has held key training roles in both the Collection and Corporate Franchise Tax divisions, bringing in over two decades of experience in public service and instructional leadership. 

Allyson holds Bachelor of Science degrees in business administration and human resource management from Saint Mary’s University of Minnesota as well as a communications and organization development certificates from the University of Minnesota.

Michelle Baker is a Senior Revenue Tax Specialist in the Estate Tax Unit with over 10 years at the Minnesota Department of Revenue. She specializes in estate tax audits and compliance, providing valuable guidance to taxpayers and tax preparers.

Michelle holds a bachelor’s in business administration from Cleveland State University and a bachelor’s in accounting from Metropolitan State University. She is passionate about educating peers in her field and helping people better understand estate tax processes, ultimately fostering greater awareness and compliance.

Remote attendance only.

• Member Cost: Free
• Non-Member Cost: $15

CLE credit has been applied for this session.

Please RSVP by July 7, 2026.

Sponsored by: Probate & Tax Sectional

If you have any questions or concerns, please contact Andrea MacLean at Andrea.MacLean@bravlaw.com.