b'PRESORTEDSTANDARDU.S. POSTAGEPAIDMoss & Barnett Congratulates Our Lawyerswww.LawMoss.com GMSSelected for Inclusion inThe Best Lawyers inMinneapolis, MN PRESORTED150 South Fifth StreetSuite 1200 FIRST CLASS MAIL andOnes to Watch for 2024 Telephone: 612-877-5000 PAIDAmerica Best Lawyers:Minneapolis, MN 55402 U.S. POSTAGEGMSFax: 612-877-5999Moss & Barnett would like to congratulate the following lawyers named to the 2024 Best Lawyers publications: St. Cloud, MN3800 Eighth Street NorthSuite 102The Best Lawyers in America St. Cloud, MN 56303Telephone: 320-654-4100Fax: 320-654-4101IMPORTANT NOTICE This publication is provided only as a general discussion of legal principles and ideas. Every situation is unique and must be reviewed by a licensed attorney to determine the appropriate application of the law to any Cindy J. Ackerman Yuri B. Berndt Kevin M. Busch Jana Aune Deach Timothy L. Gustin particular fact scenario. If you have a legal question, consult with an attorney. The reader of this publication will not rely upon anything herein as legal advice and will not substitute anything contained herein for obtaining legal advice from an attorney. No attorney-client relationship is formed by the publication or reading of this publication. Moss & Barnett, A Professional Association, assumes no liability for typographical or other errors Trusts and Estates Litigation and Controversy-Tax,Banking and Finance Law, Financial ServicesFamily Law Real Estate Law contained herein or for changes in the law affecting anything discussed herein.Tax Law, and Trusts and Estates Regulation Law, Litigation-Banking and Finance, and Securitization and Structured Finance LawDavid S. Johnson Jodi L. Johnson Richard J. Johnson Richard J. Kelber Mary Frances PriceReal Estate Law Real Estate Law Administrative / Regulatory LawCorporate Law andElder Law and Trusts and Estatesand Energy Law Mergers and Acquisitions LawJoseph G. Socha Christopher D. Stall Bryant D. Tchida James J. VedderTrusts and Estates Business OrganizationsCommercial Litigation Family Law(including LLCs and Partnerships) and Corporate LawBest Lawyers: Ones to Watch in America We Advise. You Decide.Kelly C. Engebretson Aylix K. Jensen Brittney M. Jones Peter J. KaiserCommercial Litigation and Construction Law Financial Services Regulation Law Family Law Business Organizations (including LLCs and Partnerships) and Mergers and Acquisitions LawSusan A. King John M. Schmid Alex R. Schoephoerster Patrick T. ZomerTrusts and Estates Real Estate Law Business Organizations (including LLCs and Partnerships),Communications Law10 Closely Held Companies and Family Business Law,www.LawMoss.com# Corporate Law, and Mergers and Acquisitions Law'