FIDUCIARIES

Accounting and bookkeeping

Family assets for independence, Minn. Statutes 2004 119A.445

Securities deposited in federal reserve banks, Minn. Statutes 2004 520.33

Administrators of estates, see ADMINISTRATORS OF ESTATES

Affiliates, fiduciaries defined as, Minn. Statutes 2004 513.41

Agents, see AGENTS

Application of law

Security transfers, Minn. Statutes 2004 520.28, 520.32, 520.33

Statutory rule against perpetuities, Minn. Statutes 2004 501A.04

Uniform Fiduciaries Act, Minn. Statutes 2004 520.11, 520.12

Appointment, appropriate evidence of

Defined, Minn. Statutes 2004 336.8-402

Generally, Minn. Statutes 2004 520.24

Assignment for benefit of creditors, see ASSIGNMENT FOR BENEFIT OF CREDITORS

Assignments

Defined, Minn. Statutes 2004 520.21

Generally, Uniform Act for the Simplification of Fiduciary Security Transfers, Minn. Statutes 2004 520.23

Banks

Acting as fiduciaries, see Fiduciaries, banks acting as under BANKS

Defined, Minn. Statutes 2004 520.01

Fiduciaries' personal accounts, duties, Minn. Statutes 2004 520.09

Bonds (officers and fiduciaries)

Insurance companies, liquidation, filing new bonds, Minn. Statutes 2004 60B.26

Lawsuits on, Minn. Statutes 2004 574.24, 574.25

Surety costs, expense claims, Minn. Statutes 2004 574.19

Breach of fiduciary duty

Business corporations, Minn. Statutes 2004 302A.111, 302A.251

Cooperative associations, Minn. Statutes 2004 308A.325, 308B.465

Corporations, Minn. Statutes 2004 300.64

Definitions, Commitment and Treatment Act, Minn. Statutes 2004 253B.02

Financial planners, Minn. Statutes 2004 45.026

Limited liability companies, Minn. Statutes 2004 322B.115, 322B.663

Negotiable instruments, Minn. Statutes 2004 336.3-206, 336.3-307

Nonprofit corporations, Minn. Statutes 2004 317A.257

Public retirement plans, see Breach of fiduciary duty under specific plans

Vulnerable adults, financial exploitation, Minn. Statutes 2004 609.2335

Breach of obligation

Checks drawn, Minn. Statutes 2004 520.07, 520.08, 520.09

Deposits in name of fiduciaries, Minn. Statutes 2004 520.07

Business corporations, see Fiduciaries under BUSINESS CORPORATIONS

Certificates and certification

Securities deposited in federal reserve banks, Minn. Statutes 2004 520.33

Claims of beneficial interest, defined, Minn. Statutes 2004 520.21

Cooperative associations, Minn. Statutes 2004 308A.201, 308B.561, 308B.611

Corporations, defined, Minn. Statutes 2004 520.21

Custodians for benefit of minors, transfers by, Minn. Statutes 2004 527.26

Declaratory judgment, right to request, Minn. Statutes 2004 555.04

Definitions

Commercial Code, Minn. Statutes 2004 336.3-307, 336.8-402

Estate taxes, apportionment, Minn. Statutes 2004 524.3-916

Family assets for independence, Minn. Statutes 2004 119A.445

Fraudulent Transfer Act, Minn. Statutes 2004 513.41

Income and franchise taxes, Minn. Statutes 2004 290.01

Probate proceedings, Minn. Statutes 2004 525.95

Public pension fiduciary responsibility, Minn. Statutes 2004 356A.01, 356A.02

Uniform Act for the Simplification of Fiduciary Security Transfers, Minn. Statutes 2004 520.21

Uniform Fiduciaries Act, Minn. Statutes 2004 520.01

Uniform Probate Code, Minn. Statutes 2004 524.1-201

Withholding (taxes), Minn. Statutes 2004 290.92

Deposits by

Authorized, Minn. Statutes 2004 520.07

Breach of obligation, Minn. Statutes 2004 520.07, 520.08, 520.09

Central depositories, Minn. Statutes 2004 520.32

Federal reserve banks, deposits of securities with, Minn. Statutes 2004 520.33

Fiduciaries, deposits in name of, Minn. Statutes 2004 520.07

Personal bank accounts, deposits in fiduciary accounts, Minn. Statutes 2004 520.09

Principals, deposits in name of, Minn. Statutes 2004 520.08

Trustees, deposits in name of, Minn. Statutes 2004 520.10

Duty on estate or trust

Interpretation of law, income and franchise taxes, Minn. Statutes 2004 290.01

Employers, fiduciaries defined as, Minn. Statutes 2004 290.92

Evidence, appointment or incumbency, evidence of, Minn. Statutes 2004 520.24

Executors, see EXECUTORS

Fiduciary capacity, defined, Minn. Statutes 2004 48A.09

Fiduciary record, defined, Minn. Statutes 2004 48A.12

Fiduciary services, income and franchise taxes, receipts factor, determination, Minn. Statutes 2004 290.191

Good faith

Defined, Minn. Statutes 2004 520.01

Public retirement plans, standard of conduct, Minn. Statutes 2004 356A.04

Guardians ad litem, see GUARDIANS AD LITEM

Guardians and conservators, see GUARDIANS AND CONSERVATORS

Guardians of minors, see GUARDIANS OF MINORS

Income and franchise taxes, see Fiduciary income taxes under INCOME AND FRANCHISE TAXES

Incumbency, appropriate evidence of

Defined, Minn. Statutes 2004 336.8-402

Generally, Minn. Statutes 2004 520.24

Indemnity, public retirement plans, Minn. Statutes 2004 356A.11

Insurance companies, bonds, Minn. Statutes 2004 60B.26

Interested persons, fiduciaries defined as, Minn. Statutes 2004 524.1-201

Interpretation of law

Duty on estate or trust, income and franchise taxes, Minn. Statutes 2004 290.01

Investment Advisory Council, fiduciary duties, Minn. Statutes 2004 11A.09

Investment Board, fiduciary duties, Minn. Statutes 2004 11A.09

Investment securities, duties, see Fiduciaries under SECURITIES

Investments permitted

Higher Education Facilities Authority revenue bonds, Minn. Statutes 2004 136A.38

Higher Education Services Office revenue bonds, Minn. Statutes 2004 136A.178

Municipal gas agency bonds, Minn. Statutes 2004 453A.10

Municipal power agency bonds, Minn. Statutes 2004 453.60

Regional railroad authority bonds, Minn. Statutes 2004 398A.07

Rural Finance Authority bonds, Minn. Statutes 2004 41C.10

Savings association accounts, Minn. Statutes 2004 51A.31

Savings bank accounts, Minn. Statutes 2004 50.17

State university revenue bonds, Minn. Statutes 2004 136F.91

Leases, lawsuits against third parties, Minn. Statutes 2004 336.2A-531

Liability

Defined, Minn. Statutes 2004 356A.01

Gambling taxes, Minn. Statutes 2004 297E.02

Income taxes, Minn. Statutes 2004 289A.31

Sales and use taxes, decedents estates, Minn. Statutes 2004 289A.31

Security transfers, Minn. Statutes 2004 520.02, 520.26, 520.27

Tax liability, see same under this topic

Unemployment insurance taxes, Minn. Statutes 2004 268.063

Limited liability companies, Minn. Statutes 2004 322B.20, 322B.36

Minnesota State Retirement System treasurer

Duties, Minn. Statutes 2004 352.05

Mortgage registry taxes, collection and remittance, Minn. Statutes 2004 287.08

National banks, Minn. Statutes 2004 48A.11, 48A.15

Negotiable instruments, Minn. Statutes 2004 336.3-206, 336.3-307

Nonprofit corporations, see Fiduciaries under NONPROFIT CORPORATIONS

Payments to, Minn. Statutes 2004 520.02

Personal representatives, see PERSONAL REPRESENTATIVES

Power of attorney, general authority, Minn. Statutes 2004 523.24

Principals

Bank accounts, breach of fiduciary obligations, liability of bank, Minn. Statutes 2004 520.07, 520.08, 520.09

Defined, Minn. Statutes 2004 520.01

Property held by, see ABANDONED AND UNCLAIMED PROPERTY

Proxies, see PROXIES (PERSONS)

Public pension fiduciary responsibility, Minn. Statutes 2004 356A.01 to 356A.13

Public retirement plans, see Fiduciaries under specific plans

Receivers, see RECEIVERS AND RECEIVERSHIP

Reinsurance intermediary-brokers, Minn. Statutes 2004 60A.705 to 60A.725

Residential mortgage originators and servicers, Minn. Statutes 2004 58.04, 58.05, 58.16

Rulemaking about

Notice of fiduciary capacity, income taxes, Minn. Statutes 2004 290.30

Safe deposit companies, ascertaining relationships, Minn. Statutes 2004 55.11

Savings associations

Accounts, Minn. Statutes 2004 51A.28, 51A.31

Acting as fiduciary, Minn. Statutes 2004 51A.21

Directors, Minn. Statutes 2004 51A.15

Officers, Minn. Statutes 2004 51A.15

Savings banks

Accounts, rights, Minn. Statutes 2004 50.17

Acting as, mergers and consolidations, Minn. Statutes 2004 49.38

Securities, see Fiduciaries under SECURITIES

Statutory rule against perpetuities, powers, Minn. Statutes 2004 501A.04

Tax liability

Cigarette and tobacco products taxes, Minn. Statutes 2004 297F.05

Income and franchise taxes, Minn. Statutes 2004 290.04, 290.30

Liquor taxes, Minn. Statutes 2004 297G.06

Motor fuel taxes, Minn. Statutes 2004 296A.14

Tax preparation services, exemptions, Minn. Statutes 2004 270.30

Tax returns

Income taxes, trusts, filing duties, Minn. Statutes 2004 289A.08, 289A.12

Transfer agents, defined, Minn. Statutes 2004 520.21

Transfers

Defined, Minn. Statutes 2004 520.21

Securities, see Fiduciaries under SECURITIES

Transfers to minors, custodial property transfers, Minn. Statutes 2004 527.26

Trust companies, acting as fiduciaries, see Fiduciaries, trust companies acting as under TRUST COMPANIES

Trustees, see TRUSTEES

Uniform Act for the Simplification of Fiduciary Security Transfers, Minn. Statutes 2004 520.21 to 520.31

Uniform Fiduciaries Act, generally, Minn. Statutes 2004 520.01 to 520.13

Violations and penalties

Public pension fiduciary responsibility, violations, Minn. Statutes 2004 356A.03

War service, Minn. Statutes 2004 525.95