INDIVIDUAL RETIREMENT ACCOUNT PLAN (IRAP)

Benefits

Beginning date of distribution, Minn. Law 2024 c 102 art 8 s 9

Federal benefit limits, Minn. Law 2024 c 102 art 8 s 4

Internal Revenue Code compliance, Minn. Law 2024 c 102 art 8 s 4, 16

Required minimum distributions

Death of participant, Minn. Law 2024 c 102 art 8 s 11

Determination, Minn. Law 2024 c 102 art 8 s 10

Benefits, Internal Revenue Code compliance, Minn. Law 2018 c 211 art 13 s 3 to 2018 c 211 art 13 s 7, 21, 2021 c 22 art 10 s 2

Conforming changes, Minn. Law 2019 1Sp c 8 art 5 s 1, 3, 4, 8, 9, 11, 13, 14

Covered employment, Minn. Law 2019 1Sp c 8 art 5 s 6, 6, 10, 15

Death of participant, required minimum distributions, Minn. Law 2024 c 102 art 8 s 11

Definitions, Minn. Law 2019 c 50 art 1 s 116, 2019 1Sp c 8 art 5 s 6, 7

Generally, Minn. Law 2024 c 102 art 1 s 4 to 2024 c 102 art 1 s 6

Internal Revenue Code compliance, Minn. Law 2024 c 102 art 8 s 8

Disclosure, fiduciaries, Minn. Law 2024 c 102 art 12 s 5

Employee contributions, federal compensation limits, Minn. Law 2024 c 102 art 8 s 3

Employer contributions, Minn. Law 2023 c 41 art 2 s 30

Fiduciaries, felony violations, documentation, service prohibition, collateral sanctions, repealed, Minn. Law 2024 c 123 art 4 s 22

Forfeitures, limitations, Minn. Law 2024 c 102 art 8 s 5

Gifts and bequests, authority to receive, Minn. Law 2018 c 211 art 17 s 2

Information services, Minn. Law 2019 1Sp c 8 art 6 s 3

Interest rates, omitted deductions, Minn. Law 2019 1Sp c 8 art 8 s 16

Investments, reports about, Minn. Law 2012 c 286 art 10 s 7, 8, 13

Member contributions, Minn. Law 2019 1Sp c 8 art 5 s 12, 12

Military service credit, Internal Revenue Code compliance, Minn. Law 2018 c 211 art 13 s 3 to 2018 c 211 art 13 s 7, 21, 2024 c 102 art 8 s 16

Reports given, investment of funds, Minn. Law 2020 c 108 art 4 s 2

Theft or embezzlement from, reporting by employees, Minn. Law 2013 c 35

Transfer of funds, Teachers Retirement Association, transfers to, Minn. Law 2024 c 102 art 1 s 7, 1

Transfers to Teacher Retirement Association work group, Minn. Law 2023 c 47 art 7 s 3

Violations and penalties, fiduciaries, felony violations, service prohibition, collateral sanctions, repealed, Minn. Law 2024 c 123 art 4 s 22