Accounting and bookkeeping
Family assets for independence, Minn. Statutes 2010 256E.35
Securities deposited in Federal Reserve banks, Minn. Statutes 2010 520.33
Administrators of estates, see ADMINISTRATORS OF ESTATES
Agents, see AGENTS
Appointment, appropriate evidence of
Defined, Minn. Statutes 2010 336.8-402
Generally, Minn. Statutes 2010 520.24
Assignment for benefit of creditors, see ASSIGNMENT FOR BENEFIT OF CREDITORS
Assignments
Defined, Minn. Statutes 2010 520.21
Generally, Uniform Act for the Simplification of Fiduciary Security Transfers, Minn. Statutes 2010 520.23
Banks
Acting as fiduciaries, see Fiduciaries, banks acting as under BANKS
Defined, Minn. Statutes 2010 520.01
Fiduciaries' personal accounts, duties, Minn. Statutes 2010 520.09
Bonds (officers and fiduciaries)
Insurance companies, liquidation, filing new bonds, Minn. Statutes 2010 60B.26
Lawsuits on, Minn. Statutes 2010 574.24, 574.25
Surety costs, expense claims, Minn. Statutes 2010 574.19
Breach of fiduciary duty
Business corporations, Minn. Statutes 2010 302A.111, 302A.251
Commitment and Treatment Act, Minn. Statutes 2010 253B.02
Cooperative associations, Minn. Statutes 2010 308A.325, 308B.465
Corporations, Minn. Statutes 2010 300.64
Financial planners, Minn. Statutes 2010 45.026
Limited liability companies, Minn. Statutes 2010 322B.115, 322B.663
Negotiable instruments, Minn. Statutes 2010 336.3-206, 336.3-307
Nonprofit corporations, Minn. Statutes 2010 317A.257
Public retirement plans, see Breach of fiduciary duty under specific plans
Vulnerable adults, financial exploitation, Minn. Statutes 2010 609.2335
Breach of obligation
Checks drawn, Minn. Statutes 2010 520.07, 520.08, 520.09
Deposits in name of fiduciaries, Minn. Statutes 2010 520.07
Business corporations, see Fiduciaries under BUSINESS CORPORATIONS
Certificates and certification
Securities deposited in Federal Reserve banks, Minn. Statutes 2010 520.33
Cooperative associations, Minn. Statutes 2010 308A.201, 308B.561, 308B.611
Custodians for benefit of minors, transfers by, Minn. Statutes 2010 527.26
Declaratory judgment, right to request, Minn. Statutes 2010 555.04
Definitions
Banks and trust companies, Minn. Statutes 2010 48A.12
Commercial Code, Minn. Statutes 2010 336.3-307, 336.8-402
Disclaimer of estate property interests, Minn. Statutes 2010 524.2-1102
Estate taxes, Minn. Statutes 2010 524.3-916
Estate taxes, apportionment, Minn. Statutes 2010 524.3-916
Fraudulent Transfer Act, Minn. Statutes 2010 513.41
Income and franchise taxes, Minn. Statutes 2010 290.01
Probate proceedings, Minn. Statutes 2010 525.95
Public pension fiduciary responsibility, Minn. Statutes 2010 356A.01, 356A.02
Uniform Act for the Simplification of Fiduciary Security Transfers, Minn. Statutes 2010 520.21
Uniform Fiduciaries Act, Minn. Statutes 2010 520.01
Uniform Probate Code, Minn. Statutes 2010 524.1-201
Deposits by
Authorized, Minn. Statutes 2010 520.07
Breach of obligation, Minn. Statutes 2010 520.07, 520.08, 520.09
Central depositories, Minn. Statutes 2010 520.32
Federal Reserve banks, deposits of securities with, Minn. Statutes 2010 520.33
Fiduciaries, deposits in name of, Minn. Statutes 2010 520.07
Personal bank accounts, deposits in fiduciary accounts, Minn. Statutes 2010 520.09
Principals, deposits in name of, Minn. Statutes 2010 520.08
Trustees, deposits in name of, Minn. Statutes 2010 520.10
Disclaimer of estate property interests
Delivery, Minn. Statutes 2010 524.2-1114
Power to disclaim, Minn. Statutes 2010 524.2-1107, 524.2-1113
Duty on estate or trust, income and franchise taxes, Minn. Statutes 2010 290.01
Estate taxes, Minn. Statutes 2010 524.3-916
Evidence, appointment or incumbency, evidence of, Minn. Statutes 2010 520.24
Executors, see EXECUTORS
Fiduciary services, income and franchise taxes
Receipts factor, determination, Minn. Statutes 2010 290.191
Generation-skipping taxes, Minn. Statutes 2010 524.3-916
Good faith
Defined, Minn. Statutes 2010 520.01
Public retirement plans, standard of conduct, Minn. Statutes 2010 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 2010 336.8-402
Generally, Minn. Statutes 2010 520.24
Indemnity, public retirement plans, Minn. Statutes 2010 356A.11
Insurance companies, bonds, Minn. Statutes 2010 60B.26
Investment Advisory Council, fiduciary duties, Minn. Statutes 2010 11A.09
Investment Board, fiduciary duties, Minn. Statutes 2010 11A.09
Investment securities, duties, see Fiduciaries under SECURITIES
Investments permitted
Higher Education Facilities Authority revenue bonds, Minn. Statutes 2010 136A.38
Higher Education Office revenue bonds, Minn. Statutes 2010 136A.178
Municipal gas agency bonds, Minn. Statutes 2010 453A.10
Municipal power agency bonds, Minn. Statutes 2010 453.60
Regional railroad authority bonds, Minn. Statutes 2010 398A.07
Rural Finance Authority bonds, Minn. Statutes 2010 41C.10
Savings association accounts, Minn. Statutes 2010 51A.31
Savings bank accounts, Minn. Statutes 2010 50.17
State university revenue bonds, Minn. Statutes 2010 136F.91
Leases, lawsuits against third parties, Minn. Statutes 2010 336.2A-531
Liability
Defined, Minn. Statutes 2010 356A.01
Gambling taxes, Minn. Statutes 2010 297E.02
Income taxes, Minn. Statutes 2010 270C.58
Security transfers, Minn. Statutes 2010 520.02, 520.26, 520.27
Tax liability, see same under this topic
Unemployment insurance taxes, Minn. Statutes 2010 268.063
Life insurance
Insurable interest in life of insured required, Minn. Statutes 2010 60A.0783
Limited liability companies, Minn. Statutes 2010 322B.20, 322B.36
Minnesota State Retirement System treasurer, duties, Minn. Statutes 2010 352.05
Mortgage registry taxes, collection and remittance, Minn. Statutes 2010 287.08
National banks, Minn. Statutes 2010 48A.11, 48A.15
Negotiable instruments, Minn. Statutes 2010 336.3-206, 336.3-307
Nonprofit corporations, see Fiduciaries under NONPROFIT CORPORATIONS
Payments to, Minn. Statutes 2010 520.02
Personal representatives, see PERSONAL REPRESENTATIVES
Power of appointment
Disclaimer of estate property interests, Minn. Statutes 2010 524.2-1107, 524.2-1113
Power of attorney, general authority, Minn. Statutes 2010 523.24
Principals
Bank accounts, breach of fiduciary obligations, liability of bank, Minn. Statutes 2010 520.07, 520.08, 520.09
Defined, Minn. Statutes 2010 520.01
Property held by, see ABANDONED AND UNCLAIMED PROPERTY
Proxies, see PROXIES (PERSONS)
Public pension fiduciary responsibility, Minn. Statutes 2010 356A.01 to 356A.13
Public pension fiduciary responsibility, violations, Minn. Statutes 2010 356A.03
Public retirement plans, see Fiduciaries under specific plans
Receivers, see RECEIVERS AND RECEIVERSHIP
Reinsurance intermediary-brokers, Minn. Statutes 2010 60A.705 to 60A.725
Residential mortgage originators and servicers, Minn. Statutes 2010 58.04, 58.05, 58.16
Safe deposit companies, ascertaining relationships, Minn. Statutes 2010 55.11
Savings associations
Accounts, Minn. Statutes 2010 51A.28, 51A.31
Acting as fiduciary, Minn. Statutes 2010 51A.21
Directors, Minn. Statutes 2010 51A.15
Officers, Minn. Statutes 2010 51A.15
Savings banks
Accounts, rights, Minn. Statutes 2010 50.17
Acting as, mergers and consolidations, Minn. Statutes 2010 49.38
Securities, see Fiduciaries under SECURITIES
Security transfers, Minn. Statutes 2010 520.28, 520.32, 520.33
Statutory rule against perpetuities, powers, Minn. Statutes 2010 501A.04
Tax liability
Cigarette and tobacco products taxes, Minn. Statutes 2010 297F.05
Income and franchise taxes, Minn. Statutes 2010 290.04, 290.30
Liquor taxes, Minn. Statutes 2010 297G.06
Motor fuel taxes, Minn. Statutes 2010 296A.14
Tax preparation services, exemptions, Minn. Statutes 2010 270C.445
Tax returns, income taxes, trusts, filing duties, Minn. Statutes 2010 289A.08, 289A.12
Transfers
Defined, Minn. Statutes 2010 520.21
Securities, see Fiduciaries under SECURITIES
Transfers to minors, custodial property transfers, Minn. Statutes 2010 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 2010 520.21 to 520.31
Uniform Fiduciaries Act, generally, Minn. Statutes 2010 520.01 to 520.13
War service, Minn. Statutes 2010 525.95