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Everything we have published

Walk reports, counts and the occasional argument, newest first.

Fifteen employees used to be the line. Now it's one.

Oct 21, 2026

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3 min read

Fifteen employees used to be the line. Now it's one.

Minn. Stat. § 181.939 doesn't wait for headcount anymore.

Four companies, one employee, four wage bases.

Oct 20, 2026

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10 min read

Four companies, one employee, four wage bases.

Common paymasters, PEO agents and what an operating stack actually costs in payroll tax

A salary is not an exemption.

Oct 19, 2026

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6 min read

A salary is not an exemption.

Three tests, and all three have to pass. The salary level is the easy one. The duties test is where dispensary assistant managers fall through.

Ten days to answer. Forty-five to appeal.

Oct 16, 2026

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6 min read

Ten days to answer. Forty-five to appeal.

Miss the first deadline and you lose a cost protection. Miss the second and the case is over — Minnesota's courts don't grant exceptions

The marriage ended. The coverage didn't.

Oct 15, 2026

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3 min read

The marriage ended. The coverage didn't.

One continuation right ends at 36 months. The other, triggered by divorce, has no stated end at all

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