Education

 

Hamline University, Saint Paul, Minnesota. Bachelor of Arts. May 1974.

Creighton University, School of Law. Omaha, Nebraska. Juris Doctor. May 1977.

 

Employment

 

Muir, Lundblad, Meyer, Storey, Stier & Simons, now: Costello, Carlson & Butzon, LLP, Associate 1977, Partner 1980-2023;

Patrick K. Costello, Attoney at Law, 2024 – present.            

             Successor to Jackson County lawyers since 1887

 

Bar Admissions

Supreme Court of Iowa, 1977; Nebraska, 1977; Minnesota, 1978.

United States District Court for the District of Nebraska, 1977; Minnesota, 1981; Northern District of Iowa, 1982.

United States Court of Appeals for the Eighth Circuit, 1982; United States Tax Court. 1979; Federal Circuit, 1994.

 

Bar Associations

 

American Bar Association. Vice-Chair of the Animal Law Committee of the Tort, Trial & Insurance Practice Section, 2004-2009; Real Property, Trust and Estate: Business Planning Group, 2020; Land Use and Environmental Group, 2020; Income & Transfer Tax Planning Group, 2018; Member of the Section on Real Property, Trust & Estate Law, and ABA Senior Lawyer Division.

Minnesota State Bar Association. Recipient: Lifetime Achievement Award, 2019; Board of Governors, now Assembly, 1993-1994, 2003-2008, 2012-2013; 2017-2021; Chair of the Outstate Practice Section, 1992-1994, 2009-2010; Chair of the Agricultural Law Section, 2002-2004; Lawyer Advertising Committee, 1991-1992; Legal Education & Law School Admissions Committee, 2004; Judiciary Committee, 2007-2010; Elections & Appointment Committee, 2017-2018; Member of the Agricultural & Rural Law; Animal Law; Business Law; Elder Law; Immigration Law; Greater Minnesota Practice; Probate & Trust Law; Real Property Law; Solo & Small Practice Sections. Current Section Councils: Agricultural & Rural Law, Greater Minnesota Practice.

Seventeenth Judicial District Bar Association. President, 1992-1993; 2004-2005; Chair of the Legal Fee Arbitration Panel, 1986 – present.

Iowa State Bar Association & Nebraska State Bar Association. Agricultural Law Sections.

 

                          Other Professional Activities and Affiliations

 

American Agricultural Law Association. Board of Directors, 2007- 2010; President, 2014.

American College of Trust and Estate Counsel.

American Veterinary Medical Law Association.

Center for Rural Policy and Development. Board of Directors, 2016-present. Governance Committee Chair, 2020.

Court Referee, Minnesota Fifth Judicial District.

Jackson County Law Library. Board of Trustees, 1993-present.

Lakefield City Attorney.

Lawyers Concerned for Lawyers.

Minnesota State Bar Foundation. Board of Directors, 2012-2022.

Minnesota Hispanic Bar Association.

Southern Minnesota Regional Legal Services. Volunteer lawyer. Campaign for Legal Aid Committee.

 

            Publications, Teaching, and Continuing Legal Education Papers

 

American Bar Association

     •     Author: “Impact of Recapture in Deciding to Use I.R.C. Section 2032A”. Section of Taxation, 1983.

 

American Agricultural Law Association

• Author: “Starting a Charitable Foundation Using the Community Foundation Option” and Panelist: “Estate Planning Goals: Farmers and Ranchers without Descendants.” Memphis, Tennessee, 1994.
• Author: “Current Developments in Farm Estate Planning.” Kansas City, Missouri, 1995.
• Author: “Serving Agricultural Clients.” Colorado Springs, Colorado, 2001.
• Panelist: “Ethical and Competent Management of Law Offices.” Minneapolis, Minnesota 2008.
• Moderator: “Animal Law.” Williamsburg, Virginia, 2009; Omaha, Nebraska, 2012.

• Author: “Ethical Problems with the Sale of a Solo Law Practice.” General Practice Section, 1993.
• Moderator and Instructor: “Agricultural Estate Plan Concepts for Medical Assistance Planning.” Agricultural Law Institute, 1994.
• Instructor: ‘Estate Planning for Farmers and Ranchers.’ Agricultural Law Institute, 1995.
• Author: “Creative Valuation.” Agricultural Law Institute, 1997.
• Author: “Small Business Taxation and Estate Planning Update.” Agricultural Law Institute, 1999.
• Author: “Marital Deductions, Disclaimers and Gifting to Avoid Taxation.” Agricultural Law Institute, 2000.
• Author: “Survey of the Distinctions Made in Minnesota Law for Agricultural Real Estate.” Agricultural Law Institute, 2002.
• Instructor: “Business: Case Law and Statutory Update.” Minnesota CLE Legal Update, 2008.
• Author: “Valuation of Agricultural Assets for Estate and Gift Taxation.” Probate & Trust Law Institute and Agricultural Law Institute, 2009.
• Author: “Farmland Retention by Charitable Entities – Don’t Sell the Farm.” Probate & Trust Law Institute and Agricultural Law Institute, 2014.
• Instructor: “Farm Leases: Past, Present & Future.” Minnesota State Bar – Agricultural & Rural Law Section, 2014.
• Author: “Using the Minnesota Estate Tax-Qualified Farm Property Deduction.” Agricultural Law Institute, 2016.
• Panelist: “Recruiting Attorneys to Rural Practice.”
• Author: “Disclaimer & QTIP Wills and Trusts: Like a “Swiss Army Knife” Loaded with Seldom Needed Tools.” American Agricultural Law Association and Agricultural & Rural Law Institute, 2020.
• Author: Partition, Deterrence, and Mutual Destruction: Dissent In the Ranks: Evolving Standards for Partition Actions in Minnesota.” Minnesota State Bar – Agricultural & Rural Law Institute and Minnesota CLE

                                 Past Bar Association Activities

 

Past Minnesota State Bar Association Positions: Board of Governors, now Assembly - House of Delegates - Judiciary Committee - Governance Committee - Multi-Jurisdictional Practice Committee - Elections & Appointments Committee - Committee on Legal Education & Bar Admissions - Section Council, Chair of Agricultural & Rural Law Section and Outstate, now Greater Minnesota Practice Section - Section Council of Animal Law Section, General Practice Section, Probate & Trust Law Section - Committee on Lawyer Advertising - Agricultural Legislation Committee of the Real Property Law Section. Past American Bar Association Sections, Committees, and Subcommittees: Animal Law Committee of the Tort, Trial and Insurance Practice Section, Vice-Chair – Forum Committee on Rural Lawyers and Agribusiness - Committee on Agriculture of the Section of Taxation – Committee on Agricultural Law of the Section of General Practice – Agribusiness Committee, Special Problems of Farmer and Ranchers Committee, Land Use & Environmental Group, and Income & Transfer Tax Planning Group of the Section of Real Property, Probate & Estate Law – Member: Antitrust Law; Business Law; Law Practice; Legal Education and Admission to the Bar; Solo, Small Firm and General Practice; Taxation; Tort, Trial and Insurance.

                                                         Awards

 

American Agricultural Law Association, Excellence in Agricultural Law Award, 2010

Southwest Initiative Foundation, Southwest Initiative Foundation Award, 2016

Minnesota Lawyer, Attorney of the Year, Outstanding Service to the Profession Award, 2018

Minnesota State Bar Association, Lifetime Achievement Award, 2019

American Agricultural Law Association, Distinguished Service Award, 2019

 

                                                     Practice Areas

 

Agricultural law, probate and trust law, estate administration, federal estate and gift taxation, real estate, private charitable foundations, guardianship, succession planning, business law, secured transactions, business entities, animal law, and extraordinary remedies.

 

                                                                          

 

Patrick K. Costello, Box 1, 310 Main Street, Lakefield, Minnesota 56150-0001, Telephone Number (507) 662-6621, Fax (507) 662-6623

Cell Phone (507) 822-7722 - patrickkcostello@msn.com   -   www.lawofficelawoffice.com