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Office of the Revisor of Statutes

2009 Minnesota Statutes Index (topics)

INDIVIDUAL RETIREMENT ACCOUNTS

See also FINANCIAL INSTITUTIONS

Assets, medical assistance eligibility, exclusion, Minn. Statutes 2009 256B.056, 2009 256B.057

Banks

Brokerage commissions, disclosure, Minn. Statutes 2009 48.15

Record keeping, Minn. Statutes 2009 48.15

Trustees or custodians, acting as, Minn. Statutes 2009 47.75, 2009 48.15

Contributions to

Defined as income, Minn. Statutes 2009 290A.03

Income and franchise taxes, Minn. Statutes 2009 290.067

Credit unions

Acting as trustees, Minn. Statutes 2009 47.75

Offering, Minn. Statutes 2009 52.04, 2009 52.137

Custodians

Banks acting as, Minn. Statutes 2009 48.15

Savings associations acting as, Minn. Statutes 2009 51A.21

Definitions, Property Tax Refund Act, Minn. Statutes 2009 290A.03

Distributions from, income and franchise taxes, exemption, Minn. Statutes 2009 290.17

Income taxes, exemption, Minn. Statutes 2009 290.26

Income

Debts owed to state, setoff exclusion, Minn. Statutes 2009 16D.16

Exemptions, Minn. Statutes 2009 550.37

Industrial loan and thrift companies, acting as trustees, Minn. Statutes 2009 47.75

Personal property taxes, delinquent taxes

Liens or levies for, exemptions, Minn. Statutes 2009 277.20, 2009 277.21

Public retirement plans, refund repayments, using for, Minn. Statutes 2009 356.441

Rollovers

Nontaxable, public retirement plans, refund repayments, using for, Minn. Statutes 2009 356.441

Volunteer firefighters, Minn. Statutes 2009 353G.15, 2009 424A.015

Savings associations

Acting as custodians, Minn. Statutes 2009 51A.21

Acting as trustees, Minn. Statutes 2009 47.75, 2009 51A.21

Savings banks, acting as trustees, Minn. Statutes 2009 47.75, 2009 50.085

Supplemental retirement plan, see HIGHER EDUCATION SUPPLEMENTAL RETIREMENT PLAN

Transfer of funds to, direct transfers authorized, Minn. Statutes 2009 352.15

Trustees

Financial institutions, Minn. Statutes 2009 47.75, 2009 48.15, 2009 51A.21

Information returns (taxes), Minn. Statutes 2009 289A.12, 2009 289A.18

Value, defined as personal property, Minn. Statutes 2009 256J.08

Verification, MFIP applicants, Minn. Statutes 2009 256J.32

Volunteer firefighters, Minn. Statutes 2009 353G.15, 2009 424A.015, 2009 424A.016