No. 20-1731 ___________________________

Allan M. Schreier, individually, as beneficiary and Co-Trustee of the John J. Schreier Revocable Intervivos Trust and of the Ann Barbara Schreier Revocable Intervivos Trust, and as Co-Personal Representative of the Ann Barbara Schreier Estate

Plaintiff - Appellant

v.

Drealan Kvilhaug Hoefker & Co. P.A.; Hedeen Hughes and Wetering

Defendants - Appellees ____________

Appeal from United States District Court for the District of Minnesota ____________

Submitted: February 15, 2021 Filed: March 26, 2021 ____________ Before LOKEN, COLLOTON, and BENTON, Circuit Judges. ____________ BENTON, Circuit Judge. Allan M. Schreier appeals the district court’s 1 grant of summary judgment to defendants Hedeen Hughes & Wetering (HHW) and Drealan Kvilhaug Hoefker & Co. P.A. (DKH). See Schreier v. Drealan Kvilhaug Hoefker & Co. P.A., 2020 WL 1442004 (D. Minn. Mar. 24, 2020). Having jurisdiction under 28 U.S.C. § 1291, this court affirms.

I.

John and Barbara Schreier, now deceased, owned a 700-acre farm in Minnesota. They had three children: Allan, Carl, and Paul. While John and Barbara were alive, Carl and Paul (and after Paul died in 2011, his widow Michelle) paid rent to use the farmland.

In 1992, John and Barbara placed the farmland into two trusts, one in each of their names. They hired the law firm HHW to prepare the trust documents. Over the years, HHW did additional estate planning for John and Barbara.

In 2009, John, Barbara, and their sons met at HHW to discuss the trusts. After the meeting, the children hired another law firm to opine on the sufficiency of the trusts. The firm confirmed the trusts were appropriate and could not be improved.

In 2010, Allan raised concerns that Carl and Paul were not paying enough rent for the farmland. He met with Barbara and certified public accountant Cindy Penning of DKH to discuss his concerns.

In 2012, Allan again raised concerns about the rent. Barbara asked Penning for advice about the reasonableness of the rent. Penning gave Barbara a public report from the University of Minnesota showing average rents for farmland between 2006 and 2010. For that period, the median rent in the county was $150, the amount Carl

1 The Honorable David S. Doty, United States District Judge for the District of Minnesota. -2- and Michelle were paying. Penning opined that the rent was reasonable. Barbara did not adjust it.

That same year, John died. Allan and Carl became co-trustees of John’s trust; Barbara was the beneficiary. Penning prepared the Minnesota estate tax return, consulting with Bill Wetering of HHW about the trust. There is no evidence Wetering or anyone at HHW provided legal advice on the tax return. The return was due January 17, 2013. After an extension, Penning filed it on January 30th. She did not declare a “Q” deduction because she did not believe it was applicable in January 2013. A few months later, the legislature amended the law, making the “Q” deduction applicable to John’s tax return.

Later that year, Allan emailed Wetering as “the trust’s attorney” to discuss concerns with Carl’s administration of John’s trust. They did not meet to discuss the trust. There is no evidence Wetering responded substantively to the email. Allan did not retain Wetering to represent him personally.

Barbara died in 2014. After her death, Allan continued to be concerned that Carl and Michelle were paying