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Minnesota Legislature

Office of the Revisor of Statutes

2009 Minnesota Statutes Index (topics)

DECEDENTS ESTATES

See also ADMINISTRATORS OF ESTATES; DESCENT AND DISTRIBUTION; ESCHEAT; LEGACIES; PROBATE; WILLS

Administrative expenses, estate tax arbitration boards, costs, Minn. Statutes 2009 291.44

Administrators of estates, see ADMINISTRATORS OF ESTATES

After acquired property, see AFTER ACQUIRED PROPERTY

Appraisers, fees, Minn. Statutes 2009 357.21

Augmented estates

Composition of, Minn. Statutes 2009 524.2-203

Decedent's nonprobate transfers to others, Minn. Statutes 2009 524.2-205

Decedent's nonprobate transfers to surviving spouse, Minn. Statutes 2009 524.2-206

Exclusions, Minn. Statutes 2009 524.2-208

Surviving spouses, nonprobate transfers, Minn. Statutes 2009 524.2-206, 2009 524.2-207

Value of, Minn. Statutes 2009 524.2-203 to 2009 524.2-207

Beneficiaries

Disclaimer of property interests, Minn. Statutes 2009 524.2-1101 to 524.2-1116

Distributions to, tax information statements, Minn. Statutes 2009 289A.12

Income, jurisdiction to tax, Minn. Statutes 2009 290.014

Tax returns of decedent, inspection, rights, Minn. Statutes 2009 270B.03

Claims against

Claims of beneficial interest, Minn. Statutes 2009 520.21

Committed persons, Minn. Statutes 2009 253B.07

Cremation, burial, and funeral expenses, MFIP recipients, Minn. Statutes 2009 256.935

Distributees' liability, Minn. Statutes 2009 524.3-1004

General assistance medical care, Minn. Statutes 2009 256B.15

General assistance payments

Generally, Minn. Statutes 2009 256D.16

Liability for spouses, Minn. Statutes 2009 519.05

Indigents, burial costs, Minn. Statutes 2009 261.04, 2009 519.05

Medical assistance, Minn. Statutes 2009 256B.15, 2009 519.05

Old age assistance, Minn. Statutes 2009 256.25, 2009 256.462

Real estate tax judgment sales redemption, payment by creditors, Minn. Statutes 2009 281.05

Redemption of deceased debtor's real property by creditor, Minn. Statutes 2009 550.30 to 2009 550.35

Security transfers, Minn. Statutes 2009 520.21

Claims of beneficial interest, Minn. Statutes 2009 520.21

Conveyance of real property of decedents by personal representatives, conflicting description of property, validation of deed, Minn. Statutes 2009 507.42

Coroner data, access, Minn. Statutes 2009 13.83

Definitions

Estate taxes, Minn. Statutes 2009 291.005, 2009 291.41, 2009 524.3-916

Fiduciary security transfers, Minn. Statutes 2009 520.21

Income and franchise taxes, Minn. Statutes 2009 290.01

Intestate succession, Minn. Statutes 2009 525.13

Uniform Custodial Trust Act, Minn. Statutes 2009 529.01

Uniform Probate Code, Minn. Statutes 2009 524.1-201

Uniform Transfers to Minors Act, Minn. Statutes 2009 527.21

Designated beneficiary, decedents estates defined as, Minn. Statutes 2009 354A.011

Devisees, see under DEVISES AND BEQUESTS

Disclosure, tax returns of estate, Minn. Statutes 2009 270B.03

Distribution proceedings, foreign money claims, Minn. Statutes 2009 548.40 to 2009 548.53

Donees of property

Tax returns of decedent, inspection, rights, Minn. Statutes 2009 270B.03

Duty on estate or trust, income and franchise taxes, Minn. Statutes 2009 290.01

Estate taxes, see ESTATE TAXES

Executors, see EXECUTORS

Family allowance, Minn. Statutes 2009 524.2-204

Federal gross estate, valuation, Minn. Statutes 2009 291.075, 2009 291.215

Federal taxable income, Minn. Statutes 2009 290.01

Gross income, allocation to state, Minn. Statutes 2009 290.17

Heirs, see HEIRS

Human services recipients

Welfare fraud, recovery of assistance, Minn. Statutes 2009 256.98

Income and franchise taxes

Extensions or changes to tax status or return information, Minn. Statutes 2009 290.05

Income earned during administration of decedents estates

Expenses charged against principal, Uniform Principal and Income Act, Minn. Statutes 2009 501B.61

Income, Minn. Statutes 2009 501B.61, 2009 501B.63

Trustee's income, Minn. Statutes 2009 501B.63

Income taxes, see INCOME AND FRANCHISE TAXES

Interested persons

Defined, Minn. Statutes 2009 291.41

Estate tax arbitration board hearings, Minn. Statutes 2009 291.44

Notice received, domicile, election to invoke, Minn. Statutes 2009 291.42

Interference with, persons not executors, damages, Minn. Statutes 2009 573.04

Intestate estates, see INTESTATE ESTATES

Lawsuits

Costs and disbursements, recovery, Minn. Statutes 2009 549.14

Professional firms, ownership interests, tender of fair value, Minn. Statutes 2009 319B.08

Tax refunds, venue, Minn. Statutes 2009 289A.50

Legacies, see LEGACIES

Legatees, see LEGATEES

Liability

Income taxes, Minn. Statutes 2009 270C.58

Payment of rent, death of lessee, Minn. Statutes 2009 504B.265

Taxes

Claims for refunds, Minn. Statutes 2009 270C.56

Payment or return violations, Minn. Statutes 2009 270C.56

Limited partnerships

Dissociation of partners, events causing, Minn. Statutes 2009 321.0601, 2009 321.0603

Lottery prizes, payment to, Minn. Statutes 2009 349A.08

Medical examiner data, access, Minn. Statutes 2009 13.83

Minnesota gross estate, valuation, Minn. Statutes 2009 291.075, 2009 291.215

Negotiable instruments

Holders in due course, successors in interest, Minn. Statutes 2009 336.3-302

Nontrust estates, Uniform Principal and Income Act, Minn. Statutes 2009 501B.72

Partnerships, see Deceased partners under PARTNERSHIPS

Payments by, estate tax arbitration boards, costs, Minn. Statutes 2009 291.44

Payments to

Cooper/Sams volunteer ambulance program, Minn. Statutes 2009 144E.46

Crime victim reparations, Minn. Statutes 2009 611A.52, 2009 611A.53

Life insurance benefits, deceased persons, Minn. Statutes 2009 61A.092

Public retirement plans, see Decedents estates under specific plans

Salaries, district court administrators, Minn. Statutes 2009 15A.083

State employee severance pay, highly compensated employees, Minn. Statutes 2009 43A.17

Unemployment benefits, deceased persons, Minn. Statutes 2009 268.087

Personal representatives, see PERSONAL REPRESENTATIVES

Probate, see PROBATE

Property, basis, federal and state income taxes, Minn. Statutes 2009 290.01

Public safety officer's survivor benefits, payment, Minn. Statutes 2009 299A.44

Real property

Alienation by heirs, Minn. Statutes 2009 573.18

Judgments against executors or administrators, effect, Minn. Statutes 2009 573.03

Liability

Debts charged on property, Minn. Statutes 2009 573.17, 2009 573.20

Judgments against executors or administrators, Minn. Statutes 2009 573.03

Judgments against heirs, Minn. Statutes 2009 573.09, 2009 573.18

Redemption of deceased debtor's real property by creditor, Minn. Statutes 2009 550.30 to 2009 550.35

Representatives

Liability, estate taxes, payment, Minn. Statutes 2009 291.12

Property, power of sale, Minn. Statutes 2009 291.16

Resident estates, definitions, Minn. Statutes 2009 290.01

Set asides, cemetery lots or graves

Maintenance funds, Minn. Statutes 2009 306.56, 2009 306.57

Situs of property, defined, Minn. Statutes 2009 291.005

Spouse's election, statutory rule against perpetuities, Minn. Statutes 2009 501A.04

Survivorship, see SURVIVORSHIP

Tax liability, income and franchise taxes

Fiduciaries, duty to pay, Minn. Statutes 2009 290.30

Tax returns

Disclosure, Minn. Statutes 2009 270B.03

Income taxes, Minn. Statutes 2009 289A.08, 2009 290.014

Inspection, Minn. Statutes 2009 270B.03

Tax-exempt estates, lists, publication, Minn. Statutes 2009 270B.02

Taxable income, Minn. Statutes 2009 290.01

Tender to, professional firms

Ownership interests, fair value, Minn. Statutes 2009 319B.08

Transfer or delivery of property

Representatives or trustees, duties, Minn. Statutes 2009 291.12

Transferees, Minn. Statutes 2009 291.12, 2009 291.27

Transferees of property

Income tax returns, filing, duties, Minn. Statutes 2009 289A.08

Liability, Minn. Statutes 2009 270C.58

Trustees

Liability, payment of estate taxes, Minn. Statutes 2009 291.12

Property, power of sale, Minn. Statutes 2009 291.16

Tax returns of decedent, inspection, rights, Minn. Statutes 2009 270B.03

Valuation

Federal regulations, compliance, Minn. Statutes 2009 291.215

Qualified property, special use valuations, Minn. Statutes 2009 291.075

Wills, see WILLS