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Minnesota Legislature

Office of the Revisor of Statutes

2019 Minnesota Statutes Index (topics)

INDIVIDUAL RETIREMENT ACCOUNTS

See also FINANCIAL INSTITUTIONS

Assets, medical assistance eligibility, exclusion, Minn. Statutes 2019 256B.056, 2019 256B.057

Banks

Brokerage commissions, disclosure, Minn. Statutes 2019 48.15

Record keeping, Minn. Statutes 2019 48.15

Trustees or custodians, acting as, Minn. Statutes 2019 47.75, 2019 48.15

Contributions to, defined as income, Minn. Statutes 2019 290A.03

Credit unions

Acting as trustees, Minn. Statutes 2019 47.75

Offering, Minn. Statutes 2019 52.04, 2019 52.137

Custodians

Banks acting as, Minn. Statutes 2019 48.15

Savings associations acting as, Minn. Statutes 2019 51A.21

Definitions, Property Tax Refund Act, Minn. Statutes 2019 290A.03

Income taxes

Distributions from, defined as income, Minn. Statutes 2019 290A.03

Exemption, Minn. Statutes 2019 290.26

Income

Debts owed to state, setoff exclusion, Minn. Statutes 2019 16D.16

Exemptions, Minn. Statutes 2019 550.37

Industrial loan and thrift companies, acting as trustees, Minn. Statutes 2019 47.75

Personal property taxes, delinquent taxes, liens or levies for, exemptions, Minn. Statutes 2019 277.20, 2019 277.21

Property subject to depletion, Uniform Principal and Income Act, Minn. Statutes 2019 501C.1111

Public retirement plans, refund repayments, using for, Minn. Statutes 2019 356.441

Rollovers

Nontaxable, public retirement plans, refund repayments, using for, Minn. Statutes 2019 356.441

Volunteer firefighters, Minn. Statutes 2019 424A.015

Savings associations

Acting as custodians, Minn. Statutes 2019 51A.21

Acting as trustees, Minn. Statutes 2019 47.75, 2019 51A.21

Savings banks, acting as trustees, Minn. Statutes 2019 47.75, 2019 50.085

Supplemental retirement plan, see HIGHER EDUCATION SUPPLEMENTAL RETIREMENT PLAN

Transfer of funds to, direct transfers authorized, Minn. Statutes 2019 352.15

Trustees

Financial institutions, Minn. Statutes 2019 47.75, 2019 48.15, 2019 51A.21

Information returns (taxes), Minn. Statutes 2019 289A.12, 2019 289A.18

Value, defined as personal property, Minn. Statutes 2019 256J.08

Volunteer firefighters, Minn. Statutes 2019 353G.18, 2019 424A.015, 2019 424A.016