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

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

Definitions

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Fiduciaries, felony violations, documentation, service prohibition, collateral sanctions, repealed, Minn.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

Military service credit, Internal Revenue Code compliance, Minn. Law 2024 c 102 art 8 s 16

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Violations and penalties, fiduciaries, felony violations, service prohibition, collateral sanctions, repealed, Minn.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