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Office of the Revisor of Statutes

2012 Minnesota Statutes Index (topics)

INDIVIDUAL RETIREMENT ACCOUNTS

See also FINANCIAL INSTITUTIONS

Assets, medical assistance eligibility, exclusion, Minn. Statutes 2012 256B.056, 2012 256B.057

Banks

Brokerage commissions, disclosure, Minn. Statutes 2012 48.15

Record keeping, Minn. Statutes 2012 48.15

Trustees or custodians, acting as, Minn. Statutes 2012 47.75, 2012 48.15

Contributions to

Defined as income, Minn. Statutes 2012 290A.03

Income and franchise taxes, Minn. Statutes 2012 290.067

Credit unions

Acting as trustees, Minn. Statutes 2012 47.75

Offering, Minn. Statutes 2012 52.04, 2012 52.137

Custodians

Banks acting as, Minn. Statutes 2012 48.15

Savings associations acting as, Minn. Statutes 2012 51A.21

Definitions, Property Tax Refund Act, Minn. Statutes 2012 290A.03

Distributions from, income and franchise taxes, exemption, Minn. Statutes 2012 290.17

Income taxes, exemption, Minn. Statutes 2012 290.26

Income

Debts owed to state, setoff exclusion, Minn. Statutes 2012 16D.16

Exemptions, Minn. Statutes 2012 550.37

Industrial loan and thrift companies, acting as trustees, Minn. Statutes 2012 47.75

Personal property taxes, delinquent taxes, liens or levies for, exemptions, Minn. Statutes 2012 277.20, 2012 277.21

Public retirement plans, refund repayments, using for, Minn. Statutes 2012 356.441

Rollovers

Nontaxable, public retirement plans, refund repayments, using for, Minn. Statutes 2012 356.441

Volunteer firefighters, Minn. Statutes 2012 353G.15, 2012 424A.015

Roth accounts, rollovers, tax treatment, Minn. Statutes 2012 290.01

Savings associations

Acting as custodians, Minn. Statutes 2012 51A.21

Acting as trustees, Minn. Statutes 2012 47.75, 2012 51A.21

Savings banks, acting as trustees, Minn. Statutes 2012 47.75, 2012 50.085

Supplemental retirement plan, see HIGHER EDUCATION SUPPLEMENTAL RETIREMENT PLAN

Transfer of funds to, direct transfers authorized, Minn. Statutes 2012 352.15

Trustees

Financial institutions, Minn. Statutes 2012 47.75, 2012 48.15, 2012 51A.21

Information returns (taxes), Minn. Statutes 2012 289A.12, 2012 289A.18

Value, defined as personal property, Minn. Statutes 2012 256J.08

Verification, MFIP applicants, Minn. Statutes 2012 256J.32

Volunteer firefighters, Minn. Statutes 2012 353G.15, 2012 424A.015, 2012 424A.016