Thank you for your interest in communicating with Best & Flanagan LLP through one of its lawyers or paralegals.

By sending the email (and any information contained therein), you understand and agree that no attorney-client relationship is created or exists between us.

If you are not already a client, please do not provide us with any information relating to your legal matter(s) without first speaking to one of our lawyers, as any information provided before we confirm that we are willing and able to consult with you about becoming a client, may not be privileged, confidential, or protected information, and could be used against you if we represent a party adverse to you.
Steven KrugerSteven Kruger
Steven R. Kruger
60 South Sixth Street
Suite 2700
Minneapolis, MN 55402
P 612.349.5646
connect here
Thank you for adding my contact information. It's a great way for us to keep in touch.

Steven R. Kruger is a member of the firm’s Business Law practice group. His main areas of concentration are advising and working with closely-held and family owned businesses and professional firms, analyzing and providing advice on business and personal income tax matters, and creating and advising nonprofit and tax exempt organizations. In the course of this work, Steve and his colleagues at Best & Flanagan consciously work in a cooperative and collaborative way with their clients’ advisors.

Steve helps closely-held businesses, especially family businesses, engage in strategic and structural planning. Steve works closely with the firm’s Private Wealth Planning group to develop integrated solutions for issues related to family entities and investments, trust administration and estate planning. Steve understands and has significant experience with the unique complexity, dynamics, issues, opportunities and challenges that exist in family businesses.

Steve also works with a variety of non-family closely-held businesses in a number of different industries. He has represented numerous professional firms, including physicians, architects, dentists, accountants and other lawyers. He assists clients with forming and restructuring corporations, limited partnerships and LLCs. In addition, he helps clients with the sale and purchase of businesses. Steve also assists clients with the creation of tax exempt private foundations and public charities and related tax and legal compliance issues. He has frequently lectured in the areas of corporate and business law, taxation and nonprofit organizations. Steve has been selected to the Minnesota Super Lawyers list for several years as well as named among the Best Lawyers in America®. Steve also holds a CPA certificate (inactive).

His charitable work has included serving on the Board of Directors of non-profit corporations such as Search Institute, Volunteers of America and Senior Resources, assisting in the formation and governance of several nonprofit corporations, and assisting with a church merger. He is also on the Minnesota State Advisory Board for Fellowship of Christian Athletes and served on the Heart Advisory Committee for the University of Minnesota Medical Foundation. Steve also takes part in a number of volunteer and community activities, including church activities and coaching.

Related Practices
University of Michigan, 1982, J.D., cum laude
Wartburg College, 1979, B.A., summa cum laude
State of Arizona
State of Minnesota
U.S. District Court, District of Minnesota
U.S. Court of Federal Claims
Firm News
Professional Associations
  • American Bar Association (Business Law and Taxation Sections)
  • Minnesota State Bar Association (Business Law, Corporate Counsel and Taxation Sections)
  • Hennepin County Bar Association
Awards & Recognition
  • The Best Lawyers in America®, 2014-present, in the specialty of Tax Law
  • Top Lawyers in Minnesota, Minnesota Monthly, 2022-present
    • Tax Law
    • Nonprofits/Charities Law
    • Corporate Law
  • Honoree, Minnesota Super Lawyers, 2003-2021