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Fredrikson shareholder Lynn S. Linné was honored by the Minnesota State Bar Association (MSBA) Tax Law Section at the Annual Judges Conference on June 10, 2026, in St. Paul. Linné, a member of the Section Council since 2017, was presented with the 2026 Jack Carlson Memorial Distinguished Service Award, recognizing her outstanding accomplishments and dedication to the tax community. The MSBA Tax Section started the award in 1991 to honor lawyers who exemplify extraordinary tax competence, professionalism and contributions to the tax community.

Linné is a property tax attorney focused on valuation‑based disputes and property tax exemption matters. She regularly assists clients in reducing assessed values across a wide range of property types, including industrial, office, retail, hotel, and special‑purpose properties. Linné assists clients with all of their property tax related needs, including valuation appeals, utility property tax appeals, and exemption applications and appeals. She also represents clients in all stages of controversy, including audits, administrative appeals and litigation relating to all state and local tax types. Lynn is licensed in both Minnesota and Wisconsin, and has successfully represented clients before local administrative agencies, the Minnesota Tax Court, the Minnesota Supreme Court, and Wisconsin Circuit Courts. She is also a council member and the past-chair of the Minnesota State Bar Tax Section.

Additionally, Fredrikson shareholder Jennifer R. Pusch was elected chair of the MSBA Tax Section Council, and Fredrikson associate Dylan B. Saul was elected vice chair of the MSBA Tax Section Council.

Pusch advises on energy tax credits, including those impacted by the Inflation Reduction Act and the OBBBA, and advises on state and local taxation of renewable energy projects. Pusch also represents clients in all types of tax disputes and controversies, including federal and state audits, administrative appeals litigation and property tax appeals. Pusch serves clients from a variety of industries including renewable energy development (wind, solar, energy storage, RNG, waste-to-energy, geothermal), construction, manufacturing, computer software, healthcare, restaurants and retail.

Saul has experience conducting legal research and guiding clients through tax disputes and controversies, including audits, administrative appeals and litigation. Among other things, he assists with corporate income and franchise tax disputes, complex SALT matters, offers in compromise, sales and use taxes, and property tax appeals. 

Fredrikson & Byron is a leading Midwest law firm working collaboratively to help businesses achieve their goals regionally, nationally and globally. With a reputation as the firm “where law and business meet,” our attorneys bring business acumen and entrepreneurial thinking to work with clients and operate as business advisors and strategic partners as well as legal counselors. The firm’s 400+ attorneys serve clients from offices in Minnesota, Iowa, North Dakota, Wisconsin, Mexico and China. Learn more at fredlaw.com or LinkedIn.

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