Accounting and bookkeeping
Family assets for independence, Minn. Statutes 2005 256E.35
Securities deposited in federal reserve banks, Minn. Statutes 2005 520.33
Administrators of estates, see ADMINISTRATORS OF ESTATES
Affiliates, fiduciaries defined as, Minn. Statutes 2005 513.41
Agents, see AGENTS
Appointment, appropriate evidence of
Defined, Minn. Statutes 2005 336.8-402
Generally, Minn. Statutes 2005 520.24
Assignment for benefit of creditors, see ASSIGNMENT FOR BENEFIT OF CREDITORS
Assignments
Defined, Minn. Statutes 2005 520.21
Generally, Uniform Act for the Simplification of Fiduciary Security Transfers, Minn. Statutes 2005 520.23
Banks
Acting as fiduciaries, see Fiduciaries, banks acting as under BANKS
Defined, Minn. Statutes 2005 520.01
Fiduciaries' personal accounts, duties, Minn. Statutes 2005 520.09
Bonds (officers and fiduciaries)
Insurance companies, liquidation, filing new bonds, Minn. Statutes 2005 60B.26
Lawsuits on, Minn. Statutes 2005 574.24, 574.25
Surety costs, expense claims, Minn. Statutes 2005 574.19
Breach of fiduciary duty
Business corporations, Minn. Statutes 2005 302A.111, 302A.251
Commitment and Treatment Act, Minn. Statutes 2005 253B.02
Cooperative associations, Minn. Statutes 2005 308A.325, 308B.465
Corporations, Minn. Statutes 2005 300.64
Financial planners, Minn. Statutes 2005 45.026
Limited liability companies, Minn. Statutes 2005 322B.115, 322B.663
Negotiable instruments, Minn. Statutes 2005 336.3-206, 336.3-307
Nonprofit corporations, Minn. Statutes 2005 317A.257
Public retirement plans, see Breach of fiduciary duty under specific plans
Vulnerable adults, financial exploitation, Minn. Statutes 2005 609.2335
Breach of obligation
Checks drawn, Minn. Statutes 2005 520.07, 520.08, 520.09
Deposits in name of fiduciaries, Minn. Statutes 2005 520.07
Business corporations, see Fiduciaries under BUSINESS CORPORATIONS
Certificates and certification
Securities deposited in federal reserve banks, Minn. Statutes 2005 520.33
Cooperative associations, Minn. Statutes 2005 308A.201, 308B.561, 308B.611
Custodians for benefit of minors, transfers by, Minn. Statutes 2005 527.26
Declaratory judgment, right to request, Minn. Statutes 2005 555.04
Definitions
Banks and trust companies, Minn. Statutes 2005 48A.12
Commercial Code, Minn. Statutes 2005 336.3-307, 336.8-402
Estate taxes, apportionment, Minn. Statutes 2005 524.3-916
Fraudulent Transfer Act, Minn. Statutes 2005 513.41
Income and franchise taxes, Minn. Statutes 2005 290.01
Probate proceedings, Minn. Statutes 2005 525.95
Public pension fiduciary responsibility, Minn. Statutes 2005 356A.01, 356A.02
Uniform Act for the Simplification of Fiduciary Security Transfers, Minn. Statutes 2005 520.21
Uniform Fiduciaries Act, Minn. Statutes 2005 520.01
Uniform Probate Code, Minn. Statutes 2005 524.1-201
Deposits by
Authorized, Minn. Statutes 2005 520.07
Breach of obligation, Minn. Statutes 2005 520.07, 520.08, 520.09
Central depositories, Minn. Statutes 2005 520.32
Federal reserve banks, deposits of securities with, Minn. Statutes 2005 520.33
Fiduciaries, deposits in name of, Minn. Statutes 2005 520.07
Personal bank accounts, deposits in fiduciary accounts, Minn. Statutes 2005 520.09
Principals, deposits in name of, Minn. Statutes 2005 520.08
Trustees, deposits in name of, Minn. Statutes 2005 520.10
Duty on estate or trust
Income and franchise taxes, Minn. Statutes 2005 290.01
Evidence, appointment or incumbency, evidence of, Minn. Statutes 2005 520.24
Executors, see EXECUTORS
Fiduciary services, income and franchise taxes
Receipts factor, determination, Minn. Statutes 2005 290.191
Good faith
Defined, Minn. Statutes 2005 520.01
Public retirement plans, standard of conduct, Minn. Statutes 2005 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 2005 336.8-402
Generally, Minn. Statutes 2005 520.24
Indemnity, public retirement plans, Minn. Statutes 2005 356A.11
Insurance companies, bonds, Minn. Statutes 2005 60B.26
Interested persons, fiduciaries defined as, Minn. Statutes 2005 524.1-201
Investment Advisory Council, fiduciary duties, Minn. Statutes 2005 11A.09
Investment Board, fiduciary duties, Minn. Statutes 2005 11A.09
Investment securities, duties, see Fiduciaries under SECURITIES
Investments permitted
Higher Education Facilities Authority revenue bonds, Minn. Statutes 2005 136A.38
Higher Education Services Office revenue bonds, Minn. Statutes 2005 136A.178
Municipal gas agency bonds, Minn. Statutes 2005 453A.10
Municipal power agency bonds, Minn. Statutes 2005 453.60
Regional railroad authority bonds, Minn. Statutes 2005 398A.07
Rural Finance Authority bonds, Minn. Statutes 2005 41C.10
Savings association accounts, Minn. Statutes 2005 51A.31
Savings bank accounts, Minn. Statutes 2005 50.17
State university revenue bonds, Minn. Statutes 2005 136F.91
Leases, lawsuits against third parties, Minn. Statutes 2005 336.2A-531
Liability
Defined, Minn. Statutes 2005 356A.01
Gambling taxes, Minn. Statutes 2005 297E.02
Income taxes, Minn. Statutes 2005 270C.58
Security transfers, Minn. Statutes 2005 520.02, 520.26, 520.27
Tax liability, see same under this topic
Unemployment insurance taxes, Minn. Statutes 2005 268.063
Limited liability companies, Minn. Statutes 2005 322B.20, 322B.36
Minnesota State Retirement System treasurer
Duties, Minn. Statutes 2005 352.05
Mortgage registry taxes, collection and remittance, Minn. Statutes 2005 287.08
National banks, Minn. Statutes 2005 48A.11, 48A.15
Negotiable instruments, Minn. Statutes 2005 336.3-206, 336.3-307
Nonprofit corporations, see Fiduciaries under NONPROFIT CORPORATIONS
Payments to, Minn. Statutes 2005 520.02
Personal representatives, see PERSONAL REPRESENTATIVES
Power of attorney, general authority, Minn. Statutes 2005 523.24
Principals
Bank accounts, breach of fiduciary obligations, liability of bank, Minn. Statutes 2005 520.07, 520.08, 520.09
Defined, Minn. Statutes 2005 520.01
Property held by, see ABANDONED AND UNCLAIMED PROPERTY
Proxies, see PROXIES (PERSONS)
Public pension fiduciary responsibility, Minn. Statutes 2005 356A.01 to 356A.13
Public retirement plans, see Fiduciaries under specific plans
Receivers, see RECEIVERS AND RECEIVERSHIP
Reinsurance intermediary-brokers, Minn. Statutes 2005 60A.705 to 60A.725
Residential mortgage originators and servicers, Minn. Statutes 2005 58.04, 58.05, 58.16
Safe deposit companies, ascertaining relationships, Minn. Statutes 2005 55.11
Savings associations
Accounts, Minn. Statutes 2005 51A.28, 51A.31
Acting as fiduciary, Minn. Statutes 2005 51A.21
Directors, Minn. Statutes 2005 51A.15
Officers, Minn. Statutes 2005 51A.15
Savings banks
Accounts, rights, Minn. Statutes 2005 50.17
Acting as, mergers and consolidations, Minn. Statutes 2005 49.38
Securities, see Fiduciaries under SECURITIES
Security transfers, Minn. Statutes 2005 520.28, 520.32, 520.33
Statutory rule against perpetuities, powers, Minn. Statutes 2005 501A.04
Tax liability
Cigarette and tobacco products taxes, Minn. Statutes 2005 297F.05
Income and franchise taxes, Minn. Statutes 2005 290.04, 290.30
Liquor taxes, Minn. Statutes 2005 297G.06
Motor fuel taxes, Minn. Statutes 2005 296A.14
Tax preparation services, exemptions, Minn. Statutes 2005 270C.445
Tax returns
Income taxes, trusts, filing duties, Minn. Statutes 2005 289A.08, 289A.12
Transfers
Defined, Minn. Statutes 2005 520.21
Securities, see Fiduciaries under SECURITIES
Transfers to minors, custodial property transfers, Minn. Statutes 2005 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 2005 520.21 to 520.31
Uniform Fiduciaries Act, generally, Minn. Statutes 2005 520.01 to 520.13
Violations and penalties
Public pension fiduciary responsibility, violations, Minn. Statutes 2005 356A.03
War service, Minn. Statutes 2005 525.95