1.1.................... moves to amend S.F. No. 2427, the first engrossment, as follows:
1.2Page 1, after line 6, insert:

1.3    "Section 1. Minnesota Statutes 2008, section 289A.10, subdivision 1, is amended to
1.4read:
1.5    Subdivision 1. Return required. In the case of a decedent who has an interest in
1.6property with a situs in Minnesota, the personal representative must submit a Minnesota
1.7estate tax return to the commissioner, on a form prescribed by the commissioner, if:
1.8(1) a federal estate tax return is required to be filed; or
1.9(2) the federal gross estate exceeds $700,000 for estates of decedents dying after
1.10December 31, 2001, and before January 1, 2004; $850,000 for estates of decedents dying
1.11after December 31, 2003, and before January 1, 2005; $950,000 for estates of decedents
1.12dying after December 31, 2004, and before January 1, 2006; and $1,000,000 for estates of
1.13decedents dying after December 31, 2005.
1.14The return must contain a computation of the Minnesota estate tax due. The return
1.15must be signed by the personal representative.
1.16EFFECTIVE DATE.This section is effective for estates of decedents dying after
1.17December 31, 2005.

1.18    Sec. 2. Minnesota Statutes 2009 Supplement, section 291.005, subdivision 1, is
1.19amended to read:
1.20    Subdivision 1. Scope. Unless the context otherwise clearly requires, the following
1.21terms used in this chapter shall have the following meanings:
1.22    (1) "Commissioner" means the commissioner of revenue or any person to whom the
1.23commissioner has delegated functions under this chapter.
2.1    (2) "Federal gross estate" means the gross estate of a decedent as required to
2.2be valued and otherwise determined for federal estate tax purposes by federal taxing
2.3authorities pursuant to the provisions of under the Internal Revenue Code.
2.4    (3) "Internal Revenue Code" means the United States Internal Revenue Code of
2.51986, as amended through March 31, 2009, but without regard to the provisions of
2.6sections 501 and 901 of Public Law 107-16.
2.7    (4) "Minnesota adjusted taxable estate" means federal adjusted taxable estate as
2.8defined by section 2011(b)(3) of the Internal Revenue Code, increased by the amount of
2.9deduction for state death taxes allowed under section 2058 of the Internal Revenue Code.
2.10    (5) "Minnesota gross estate" means the federal gross estate of a decedent after (a)
2.11excluding therefrom any property included therein which has its situs outside Minnesota,
2.12and (b) including therein any property omitted from the federal gross estate which is
2.13includable therein, has its situs in Minnesota, and was not disclosed to federal taxing
2.14authorities.
2.15    (6) "Nonresident decedent" means an individual whose domicile at the time of
2.16death was not in Minnesota.
2.17    (7) "Personal representative" means the executor, administrator or other person
2.18appointed by the court to administer and dispose of the property of the decedent. If there
2.19is no executor, administrator or other person appointed, qualified, and acting within this
2.20state, then any person in actual or constructive possession of any property having a situs in
2.21this state which is included in the federal gross estate of the decedent shall be deemed
2.22to be a personal representative to the extent of the property and the Minnesota estate tax
2.23due with respect to the property.
2.24    (8) "Resident decedent" means an individual whose domicile at the time of death
2.25was in Minnesota.
2.26    (9) "Situs of property" means, with respect to real property, the state or country in
2.27which it is located; with respect to tangible personal property, the state or country in which
2.28it was normally kept or located at the time of the decedent's death; and with respect to
2.29intangible personal property, the state or country in which the decedent was domiciled
2.30at death.
2.31EFFECTIVE DATE.This section is effective the day following final enactment
2.32and applies regardless when the decedent died.

2.33    Sec. 3. Minnesota Statutes 2008, section 291.03, is amended by adding a subdivision
2.34to read:
3.1    Subd. 1b. Qualified terminable interest property. For estates of decedents dying
3.2after December 31, 2009, and before January 1, 2011, if no federal estate tax return is
3.3filed the executor may make a qualified terminable interest property election, as defined
3.4in section 2056(b)(7) of the Internal Revenue Code, for purposes of computing the tax
3.5under this chapter. The election may not reduce the taxable estate under this chapter
3.6below $3,500,000. The election must be made on the tax return under this chapter and is
3.7irrevocable. All tax under this chapter must be determined using the qualified terminable
3.8interest property election made on the Minnesota return. For purposes of applying
3.9sections 2044 and 2207A of the Internal Revenue Code when computing the tax under
3.10this chapter for the estate of the decedent's surviving spouse, regardless of the date of
3.11death of the surviving spouse, amounts for which a qualified terminable interest property
3.12election has been made under this section must be treated as though a valid federal
3.13qualified terminable interest property election under section 2056(b)(7) of the Internal
3.14Revenue Code has been made.
3.15EFFECTIVE DATE.This section is effective for estates of decedents dying after
3.16December 31, 2009."
3.17Page 2, line 7, delete the new language and insert ""Birth mother" means a woman
3.18who gives birth to a child, including a woman who is the child's genetic mother and
3.19including a woman who gives birth to a child of assisted reproduction. "Birth mother"
3.20does not include a woman who gives birth pursuant to a gestational agreement."
3.21Page 2, delete lines 8 and 9
3.22Renumber the sections in sequence and correct the internal references
3.23Amend the title accordingly