Patrick K. Costello
Attorney at Law
Jackson County Minnesota
310 Main Street
Lakefield, Minnesota 56150
507-662-6621
patrickkcostello@msn.com
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.
Minnesota Continuing Legal Education and the Minnesota State Bar Association
- 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