Ogden Glazer + Schaefer Interact

I recently finished reading Arnold Schwarzenegger’s book Be Useful, and one message really stuck with me: None of us are self-made. Every accomplishment, every milestone, is built on the support, wisdom, and generosity of others. As I reflect on ten years of legal practice, and how I got here, this truth feels especially meaningful.

With the holidays around the corner, it’s the perfect time to express my gratitude to a few of the incredible people who have helped me
Continue Reading Being Thankful – One Week Early

When a fantastic trademark dispute arises, especially one involving superheroes, this trademark attorney cannot help but blog about it. The nature of this particular trademark dispute is epic, perhaps rising to the level worthy of a superhero blockbuster (or maybe that’s just this attorney’s trademark geekdom talking). In either event, like many legal disputes, this trademark dispute has several moving parts and has thus far spanned several proceedings. In short, it is complicated. With that in mind, it makes
Continue Reading SUPER BABIES vs. Other SUPER Trademarks

As an extension filer for almost the entirety of my adult life, I’m all too well aware that while the US Treasury might give you an extension on the time to file, there is never an extension of the time to pay your taxes. This applies to income tax and excise tax – and if you’re a distillery that is subject to a bond requirement because your excise tax remittances and production volumes are high enough, ensuring you have
Continue Reading Breaking Bond – Why Withdrawal Coverage Matters For Your Distillery

Minnesota is one of 13 states with a mandatory paid leave program for employees within its borders. Though the program is officially scheduled to roll out in 2026, there is a pressing deadline coming up at the end of the month. If you are a Minnesota employer, a fellow geek of the law, or just casually interested, read on.

On May 24, 2023, Governor Walz signed HF2, known as the “Paid Leave Law.” The law directs the Minnesota
Continue Reading Minnesota Paid Leave Law: Deadline Approaching

With the 🍂 Midwest weather looking like it should in mid-October, we offer you a poem along with a photo of Lola this week.

Fall, Leaves, Fall by Emily Brontë

Fall, leaves, fall; die, flowers, away;Lengthen night and shorten day;Every leaf speaks bliss to meFluttering from the autumn tree.I shall smile when wreaths of snowBlossom where the rose should grow;I shall sing when night’s decayUshers in a drearier day.

See you next week for more legal information. 📌 Remember
Continue Reading It’s finally fall!

We are in the Fourth Quarter of the calendar year. That means that all the stuff that needs to be done by December 31, 2024 are coming due really soon.  Many, however, don’t realize that until around Thanksgiving, and then it is a mad dash. It doesn’t have to be that way.

Here are some easy things to check off your list now:

  • Did your business file its Annual Report?
    • Yes, if you are an LLC or corporation


Continue Reading Year End Isn’t That Far Away

The 2018 Farm Bill made a significant change to the definition of “marijuana” by introducing a THC threshold. Specifically, it now requires a concentration of at least 0.3% Delta-9 THC on a dry weight basis for something to be considered marijuana. In simpler terms, if a plant—or any product derived from it—contains 0.3% Delta-9 THC or less, it’s not classified as marijuana and therefore, not illegal to possess.
What Does “Dry Weight Basis” Mean?
“Dry weight basis” might sound
Continue Reading Understanding the 0.3% THC Threshold

In last week’s post, we talked about the Connelly case before the U.S. Supreme Court, which involved a fight between an estate and the IRS about whether money from a Key Person Insurance policy (that a company takes out on the lives of its shareholders) should count toward the company’s fair-market valuation for the purposes of estate taxes for the shareholder’s estate. The link for last week’s post can be found here.

With the context and case last
Continue Reading Connelly: How to Pull the Wrench from the Works

The U.S. Supreme Court issued a plethora of impactful decisions in its last term. One that might have flown under the radar had to do with estate taxes. Though topic of taxes does not normally make for engaging content, this just might be an exception. If you are a business owner (or are related to one), you might be impacted, so please read on.

Now that the hook is out there, let’s turn to the topic: estate taxes and
Continue Reading Connelly: A Wrench in the Succession Planning Works?

Remember back with Carter’s Big Mac post, I said we’d explore more things? Here is one of those posts!

The enforcement of laws depends on who made the law. If a city counsel created the ordinance, then it applies to that city – and no others. Same with counties, states, and countries. Sometimes an organization helps set out some templates so those entities can have some guidance and there can be some uniformity among the multitude of legislatures.
Continue Reading Border to Border

As the golden days of summer start to wane, the mornings greet us with a hint of chill, and the evenings slip into darkness a bit too soon. It’s already noticeable how dark it is by 7:30 p.m. or how it still lingers at 5 a.m. The purpose of this post isn’t to depress you (though I’d be lying if I said I wasn’t a little sad about the upcoming change of seasons) but to encourage you to finish
Continue Reading Finish Summer Strong While Prepping for Year-End Success

This blog has made it a whole 2 months since the last post about Minnesota’s Adult-Use Cannabis Law, and now it is time to get back into it!

On July 31st, Office of Cannabis Management [OCM] put out its first draft of the proposed rules related to adult-use cannabis. In its announcement, OCM made clear that this was merely a first draft, and that this was not part of the formal comment period. In other words, this is the
Continue Reading The Preview to the Preview

This is Erin setting the scene for this week’s post. It’s written by Carter, our high school administrative assistant. It was spurred by our firm’s recent discussions about 1) our culture and how it impacts our actions, and 2) what a target client is. I was happy to see that our people are listening, thinking, and implementing those discussions – even the high schooler. So if he can do it, what’s our excuse if others aren’t? How about you?
Continue Reading OG+S’s Lego Parallel

As a small business owner, there are lot of plates that you are constantly spinning. How are your customers? Employees? What’s going on with your vendors? Your distributors? And on and on. One thing that often slips through is the actual status of the company. We had an intern this summer, and one of her jobs was to look through a bunch of our clients (not all – we aren’t that mean) and check on their status with either
Continue Reading Keep On Keeping On