TRUSTEES

See also TRUSTS

Accounting and bookkeeping

Court-supervised trusts, Minn. Statutes 2017 501C.0205

Sole proprietorships, Minn. Statutes 2017 501C.1108

Supplemental needs trusts, Minn. Statutes 2017 501C.1205

Trust property, Minn. Statutes 2017 501C.0810

Acknowledgments in a representative capacity, Minn. Statutes 2017 358.41, 358.50

Administration of trust

Court proceedings, attorney fees and costs, Minn. Statutes 2017 501C.1004

Discretion, Uniform Principal and Income Act, Minn. Statutes 2017 501C.1102

Duty to administer, Minn. Statutes 2017 501C.0801

Events affecting, Minn. Statutes 2017 501C.1007

Exculpatory provisions, Minn. Statutes 2017 501C.1008

Prudent administration, Minn. Statutes 2017 501C.0803

Torts committed, limitation on trustee personal liability, Minn. Statutes 2017 501C.1010

Affidavits, real property transactions, Minn. Statutes 2017 501C.1014

Agents, delegated functions, Minn. Statutes 2017 501C.0807

Agricultural land, acquisition of title, Minn. Statutes 2017 500.221

Allocation of principal and income

Annuities, Minn. Statutes 2017 501C.1111

Natural resources, Minn. Statutes 2017 501C.1109

Power to adjust, Minn. Statutes 2017 501C.1112

Property subject to depletion, Minn. Statutes 2017 501C.1111

Prudent investor rule, Minn. Statutes 2017 501C.1112

Right to income, apportionment, Minn. Statutes 2017 501C.1104

Timber proceeds, Minn. Statutes 2017 501C.1110

Appointment

Accepting trusteeship, acts constituting, Minn. Statutes 2017 501C.0701

Confirmation, Minn. Statutes 2017 501C.0205

Decedents, death by wrongful act, Minn. Statutes 2017 573.02

Dissolution of marriage, Minn. Statutes 2017 518A.63

Generally, Minn. Statutes 2017 49.215

Partnerships, events causing expulsion of partners, Minn. Statutes 2017 323A.0601

Vacancies in trusteeship, Minn. Statutes 2017 501C.0704

Assets of trust, see Trust assets under this topic

Assignment of mortgages, foreclosure, duties, generally, Minn. Statutes 2017 582.11, 582.12

Authenticating trustees, investment securities

Registration of transfer, duties, Minn. Statutes 2017 336.8-407

Unauthorized signatures, Minn. Statutes 2017 336.8-205

Warranties, Minn. Statutes 2017 336.8-208

Bankruptcy, see Trustees under BANKRUPTCY

Banks acting as, see Trustees under BANKS

Beneficiaries

Duty of loyalty to, Minn. Statutes 2017 501C.0802

Impartiality, Minn. Statutes 2017 501C.0803

Notice to others treated as qualified beneficiaries, Minn. Statutes 2017 501C.0110

Power to select, Minn. Statutes 2017 501C.0402

Trustee as beneficiary, nonmerger of trust, Minn. Statutes 2017 501C.0402

Beneficiaries, trusts for care of animals, Minn. Statutes 2017 501C.0110, 501C.0408

Bonds

Insurance companies, liquidation, filing new bonds, Minn. Statutes 2017 60B.26

Lawsuits on, Minn. Statutes 2017 574.11, 574.25

Running to state, Minn. Statutes 2017 574.11

Surety costs, expense claims, Minn. Statutes 2017 574.19

Trustee's bond, Minn. Statutes 2017 501C.0702

Breach of trust

Damages, Minn. Statutes 2017 501C.1002

Exculpatory provisions, Minn. Statutes 2017 501C.1008

Former trustees, enforcement and defense of claims, Minn. Statutes 2017 501C.0811

Remedies, Minn. Statutes 2017 501C.1001

Business corporations

Defined as legal representatives, Minn. Statutes 2017 302A.011

Shares controlled by, voting rights, Minn. Statutes 2017 302A.447, 302A.453

Cemetery associations, see Trustees under CEMETERY ASSOCIATIONS

Certificates of trust, Minn. Statutes 2017 501C.1013

Charitable organizations, Minn. Statutes 2017 309.52, 309.53, 309.55

Charitable trusts, see CHARITABLE TRUSTS

Child support, appointment to receive payment, Minn. Statutes 2017 518A.63

Church benefits boards, Minn. Statutes 2017 317A.909

Collecting trust property, powers, Minn. Statutes 2017 501C.0816

Combination of trusts, powers, Minn. Statutes 2017 501C.0417

Common interest communities, associations as, Minn. Statutes 2017 515B.3-119

Compensation

Beneficiary agreement, Minn. Statutes 2017 501C.0802

Charges against principal or income, Minn. Statutes 2017 501C.1113

Generally, Minn. Statutes 2017 501C.0708

Powers of appointment, Minn. Statutes 2017 502.851

Compensation and salaries, payment, Minn. Statutes 2017 181.16

Condominiums, unit owners association as, Minn. Statutes 2017 515.25, 515A.3-117

Confirmation, see Court proceedings under TRUSTS

Conflict of interest, Minn. Statutes 2017 501C.0802, 501C.0814

Continuing care facilities, rehabilitation, Minn. Statutes 2017 80D.11

Contracts and agreements

Limitation on trustee personal liability, Minn. Statutes 2017 501C.1010

Sale, mortgage or lease of real property, confirmation, Minn. Statutes 2017 501B.52, 501B.53, 501B.54

Conveyance of real property

Encumbrances, Minn. Statutes 2017 507.20, 507.21

Registered land, see Trustees under LAND REGISTRATION

Corporate trustees, scope of law, Minn. Statutes 2017 501C.0102

Corporations

Generally, see Trustees under CORPORATIONS

Legal work, Minn. Statutes 2017 481.02

Cotrustees

Duties and decisionmaking, Minn. Statutes 2017 501C.0703

Powers and duties, vacation of office by former trustee, Minn. Statutes 2017 501C.0707

Vacancies in trusteeship, Minn. Statutes 2017 501C.0704

County law libraries, see Board of trustees under COUNTY LAW LIBRARIES

Court proceedings

Administration of trust

Attorney fees and costs, Minn. Statutes 2017 501C.1004

Limitation of actions, Minn. Statutes 2017 501C.1005

Beneficiaries, actions against trustees, Minn. Statutes 2017 501C.0802

Removal of trustee, Minn. Statutes 2017 501C.0706

Vacancies in trusteeship, Minn. Statutes 2017 501C.0704

Court-supervised trusts, appointment of trustee, Minn. Statutes 2017 501C.0205

Creditors, express trusts not declared, effect, Minn. Statutes 2017 507.48

Custodial trustees

Acceptance, Minn. Statutes 2017 529.04

Accounting by, Minn. Statutes 2017 529.14

Defined, Minn. Statutes 2017 529.01

Designation, Minn. Statutes 2017 529.03

Duties and powers, generally, Minn. Statutes 2017 529.06, 529.07

Generally, Minn. Statutes 2017 529.12, 529.13

Lawsuits against, limitations, Minn. Statutes 2017 529.15

Liability, Minn. Statutes 2017 529.11, 529.14

Limitations of action against, Minn. Statutes 2017 529.15

Obligations, Minn. Statutes 2017 529.04

Reports given, Minn. Statutes 2017 529.14

Debt management services providers, exclusion, Minn. Statutes 2017 332A.02

Decedents estates

Liability, estate taxes, payment, Minn. Statutes 2017 291.12

Property, power to sell, Minn. Statutes 2017 291.16

Sale of decedent's property to satisfy judgments, Minn. Statutes 2017 550.04

Tax returns of decedent, inspection, rights, Minn. Statutes 2017 270B.03

Deeds to, Minn. Statutes 2017 507.35

Definitions

Business corporations, Minn. Statutes 2017 302A.011

Commercial Code, Minn. Statutes 2017 336.3-307

Custodial trusts, Minn. Statutes 2017 529.01

Employment law, Minn. Statutes 2017 181.60

Estate taxes, Minn. Statutes 2017 524.3-916

Human Rights Act, Minn. Statutes 2017 363A.03

Income and franchise taxes, Minn. Statutes 2017 290.01

Industrial development districts, Minn. Statutes 2017 469.153

Interested persons, Minn. Statutes 2017 501C.0201

Limited liability companies, Minn. Statutes 2017 322B.03, 322C.0102

Nonprofit corporations, Minn. Statutes 2017 317A.011

Trust Code, Minn. Statutes 2017 501C.0103

Trusts, Minn. Statutes 2017 501B.35

Unemployment Insurance Law, Minn. Statutes 2017 268.035

Uniform Act for the Simplification of Fiduciary Security transfers, Minn. Statutes 2017 520.21

Uniform Fiduciaries Act, Minn. Statutes 2017 520.01

Uniform Fiduciary Access to Digital Assets Act, Minn. Statutes 2017 521A.02

Uniform Probate Code, Minn. Statutes 2017 524.1-201

Workers' compensation self-insurance, Minn. Statutes 2017 79A.01

Delegation

Cotrustees, Minn. Statutes 2017 501C.0703

Powers and duties, Minn. Statutes 2017 501C.0807

Delivery of property, Minn. Statutes 2017 501C.0809

Digital assets

Applicability, Minn. Statutes 2017 521A.03, 521A.17

Disclosure

Electronic communications, Minn. Statutes 2017 521A.11, 521A.12

Other assets, Minn. Statutes 2017 521A.13

Procedure, Minn. Statutes 2017 521A.06

Duties, Minn. Statutes 2017 521A.15

Liability, Minn. Statutes 2017 521A.16

Terms of service agreements, Minn. Statutes 2017 521A.05

User directions, Minn. Statutes 2017 521A.04

Directed trusts, Minn. Statutes 2017 501C.0808

Disclaimer of property interests

Delivery, Minn. Statutes 2017 524.2-1114

Effect, Minn. Statutes 2017 524.2-1110

Discretion

Powers and duties, Minn. Statutes 2017 501C.0814

Powers of appointment, Minn. Statutes 2017 502.851

Discretionary powers of distribution, statutory rule against perpetuities, Minn. Statutes 2017 501A.04

Dissolution of marriage, appointment to receive payments, Minn. Statutes 2017 518A.63

Distribution of trust assets

Creditor claims against beneficiary, Minn. Statutes 2017 501C.0504

Events affecting, Minn. Statutes 2017 501C.1007

Income earned during administration of decedent estate, Minn. Statutes 2017 501C.1105

Revocable trusts

Revocation or amendment requirements, Minn. Statutes 2017 501C.0602

Validity contests, Minn. Statutes 2017 501C.0605

Termination of trust, Minn. Statutes 2017 501C.0817

Division of trusts, powers, Minn. Statutes 2017 501C.0417

Duty to inform and report, Minn. Statutes 2017 501C.0813

Employers, trustees defined as

Employment law, Minn. Statutes 2017 181.60

Unemployment Insurance Law, Minn. Statutes 2017 268.035

Estate taxes, Minn. Statutes 2017 524.3-916

Estates, tax returns, inspection by trustee, Minn. Statutes 2017 270B.03

Excess business holdings, Minn. Statutes 2017 501B.32

Exemptions, real estate licensure, Minn. Statutes 2017 82.56

Expenses

Charges against principal or income, Minn. Statutes 2017 501C.1103, 501C.1113

Income earned during administration of decedent estate, Minn. Statutes 2017 501C.1105

Reimbursement, Minn. Statutes 2017 501C.0709

Fiduciaries, trustees defined as

Commercial Code, Minn. Statutes 2017 336.3-307

Income and franchise taxes, Minn. Statutes 2017 290.01

Powers of appointment, Minn. Statutes 2017 502.851

Foreign corporations

Foreign corporations acting as, business transactions, Minn. Statutes 2017 303.03

Withdrawal applications, Minn. Statutes 2017 303.16

Foreign trust associations, acting as, Minn. Statutes 2017 303.25

General powers, Minn. Statutes 2017 501C.0815

Generally, Minn. Statutes 2017 501C.0701 to 501C.0709, 501C.0801 to 501C.0817

Generation-skipping taxes, Minn. Statutes 2017 524.3-916

Grain buyers, orders, Minn. Statutes 2017 223.17

Housing Finance Agency, appointment, powers and duties, Minn. Statutes 2017 462A.16, 462A.17

Identification, trust property, Minn. Statutes 2017 501C.0810

Impartiality, Minn. Statutes 2017 501C.0803

Income, charges against, Minn. Statutes 2017 501C.1113

Income earned during administration of decedent estate, distribution of assets, Minn. Statutes 2017 501C.1105

Income taxes, assessment and collection, time limitations, Minn. Statutes 2017 270C.58, 289A.38

Individual retirement accounts

Banks, acting as trustees, Minn. Statutes 2017 48.15

Financial institutions, acting as trustees, Minn. Statutes 2017 47.75

Industrial development districts

Bondholders, rights and remedies, Minn. Statutes 2017 469.163

Limitations on powers, duties, and liabilities, Minn. Statutes 2017 469.161

Industrial loan and thrift companies, acting as trustees, Minn. Statutes 2017 53.05

Inventory, Minn. Statutes 2017 501C.0205

Investment Board, management duties, Minn. Statutes 2017 11A.04

Investments by

Higher Education Facilities Authority revenue bonds, Minn. Statutes 2017 136A.38

Higher Education Office revenue bonds, Minn. Statutes 2017 136A.178

Municipal gas agency bonds, Minn. Statutes 2017 453A.10

Municipal power agency bonds, Minn. Statutes 2017 453.60

Powers, Minn. Statutes 2017 501C.0816

Prudent investor rule, compliance, Minn. Statutes 2017 501C.0901

Rural Finance Authority bonds, Minn. Statutes 2017 41C.10

Savings association accounts, Minn. Statutes 2017 51A.31

Savings bank accounts, Minn. Statutes 2017 50.17

Settlor reservation of control, effect, Minn. Statutes 2017 501C.1208

State university revenue bonds, Minn. Statutes 2017 136F.91

Irrevocable trusts, duty to inform and report, Minn. Statutes 2017 501C.0813

Joint property, casualty, or automobile self-insurance plans, board of trustees, Minn. Statutes 2017 60F.05

Joint self-insurance employee health plans, Minn. Statutes 2017 62H.05

Judgments, sale of decedent's property to satisfy, Minn. Statutes 2017 550.04

Jurisdiction

Personal jurisdiction of court, Minn. Statutes 2017 501C.0206

Place of administration, Minn. Statutes 2017 501C.0108

Lawsuits

Costs and disbursements, recovery, Minn. Statutes 2017 549.14

Death by wrongful act, Minn. Statutes 2017 573.02

Higher Education Facilities Authority revenue bonds, compelling performance, Minn. Statutes 2017 136A.37

Higher Education Office revenue bonds, compelling performance, Minn. Statutes 2017 136A.177

Legal representatives, trustees defined as

Business corporations, Minn. Statutes 2017 302A.011

Limited liability companies, Minn. Statutes 2017 322B.03

Nonprofit corporations, Minn. Statutes 2017 317A.011

Liability

Absent breach of trust, Minn. Statutes 2017 501C.1003

Beneficiary consent to trustee conduct, Minn. Statutes 2017 501C.1009

Breach of trust, Minn. Statutes 2017 501C.1001

Contracts, interest as general partner, Minn. Statutes 2017 501C.1011

Cotrustees, Minn. Statutes 2017 501C.0703

Digital assets, Minn. Statutes 2017 521A.16

Events affecting administration or distribution of trust, Minn. Statutes 2017 501C.1007

Exculpatory provisions, Minn. Statutes 2017 501C.1008

Generally, Minn. Statutes 2017 501C.1001 to 501C.1011

Hazardous substances releases, exemption, Minn. Statutes 2017 115B.03

Income taxes, trusts, Minn. Statutes 2017 270C.58, 289A.31

Limitation of actions, Minn. Statutes 2017 501C.1005

Limitation on trustee personal liability, Minn. Statutes 2017 501C.1010

Persons assisting or dealing with trustee, Minn. Statutes 2017 501C.1012

Public corporations, Minn. Statutes 2017 317A.257

Reliance on trust instrument, Minn. Statutes 2017 501C.1006

Settlor reservation of investment control, effect, Minn. Statutes 2017 501C.1208

Life insurance, insurable interest in life of insured required, Minn. Statutes 2017 60A.0783

Life insurance companies, Minn. Statutes 2017 66A.43

Limited liability companies

Death, incompetency or bankruptcy of individual members, Minn. Statutes 2017 322B.323, 322C.0602

Dissociation of members, events causing, Minn. Statutes 2017 322C.0602

Dissolution, termination, receivership, or bankruptcy of corporate members, Minn. Statutes 2017 322B.323

Legal representatives, trustees defined as, Minn. Statutes 2017 322B.03

Membership interests controlled by, voting rights, Minn. Statutes 2017 322B.36

Records, inspection rights, Minn. Statutes 2017 322B.373

Limited partnerships, appointment, dissociation of partners, events causing, Minn. Statutes 2017 321.0603

Loyalty, duty of, Minn. Statutes 2017 501C.0802

Medical savings accounts, financial institutions, acting as trustees, Minn. Statutes 2017 47.75, 48.15

Minnesota State Academies Board, acting as trustees for academies' properties, Minn. Statutes 2017 125A.62

Mortgages, assignments, foreclosure, powers and duties, generally, Minn. Statutes 2017 582.11, 582.12

Multiparty accounts, see MULTIPARTY ACCOUNTS

Natural resources, lawsuits to recover damages, authorizing, Minn. Statutes 2017 115B.17

Nonprofit corporations, see Trustees under NONPROFIT CORPORATIONS

Oaths

Oaths of office, Minn. Statutes 2017 358.06

Power to administer, Minn. Statutes 2017 358.10

Trustees of decedents, Minn. Statutes 2017 573.02

Partnerships, enforcement, partners' contributions, winding up, Minn. Statutes 2017 323A.0807

Payments to, negotiable instruments, identification of payee, Minn. Statutes 2017 336.3-110

Personal obligations

Discretionary powers, Minn. Statutes 2017 501C.0814

Trust assets not subject to, Minn. Statutes 2017 501C.0507

Personal property owned, possessed, or controlled by, tax listing statements, verification, Minn. Statutes 2017 273.25

Powers and duties

Control, protection, and delivery of tangible property, Minn. Statutes 2017 501C.0809

Cotrustees, Minn. Statutes 2017 501C.0703

Delegation, Minn. Statutes 2017 501C.0807

Discretionary powers, Minn. Statutes 2017 501C.0814

Distribution of assets, termination of trust, Minn. Statutes 2017 501C.0817

Duty of loyalty, Minn. Statutes 2017 501C.0802

Duty to inform and report, Minn. Statutes 2017 501C.0813

Enforcement and defense of claims, Minn. Statutes 2017 501C.0811

General powers, Minn. Statutes 2017 501C.0815

Generally, Minn. Statutes 2017 501C.0105, 501C.0801 to 501C.0817

Impartiality, Minn. Statutes 2017 501C.0803

Loyalty, Minn. Statutes 2017 501C.0802

Prudent administration, Minn. Statutes 2017 501C.0803, 501C.0804

Record keeping and identification of property, Minn. Statutes 2017 501C.0810

Revocable trusts, settlor powers, Minn. Statutes 2017 501C.0604

Specific powers, Minn. Statutes 2017 501C.0816

Powers of appointment

Creation of trust, Minn. Statutes 2017 501C.0401

Discretion, exercise of, Minn. Statutes 2017 502.851

Principal, charges against, Minn. Statutes 2017 501C.1113

Private foundations, duties, Minn. Statutes 2017 501B.32

Probate, distributions, Minn. Statutes 2017 524.3-913

Proxies, see PROXIES (PERSONS)

Prudent investor rule, Minn. Statutes 2017 501C.0901

Public corporations, liability of trustees, Minn. Statutes 2017 317A.257

Public grain warehouse operators, default, Minn. Statutes 2017 232.22

Public retirement plans, see Board of trustees under specific plans

Real estate licensure, exemption, Minn. Statutes 2017 82.56

Register of trusts and trustees, attorney general, duties, Minn. Statutes 2017 501B.37

Reinsurers, Minn. Statutes 2017 60A.092

Rejecting trusteeship, acts constituting, Minn. Statutes 2017 501C.0701

Religious corporations, see Trustees under RELIGIOUS CORPORATIONS

Religious organizations and societies, appointment, dissolution proceedings, Minn. Statutes 2017 315.38

Removal of trustee

Powers of appointment, Minn. Statutes 2017 502.851

Procedures, Minn. Statutes 2017 501C.0706

Reports given, agricultural land, restrictions on acquisition of title, Minn. Statutes 2017 500.221

Representatives

Serving as, Minn. Statutes 2017 501C.0303

Trustees defined as, Minn. Statutes 2017 336.1-201

Residential mortgage originator and servicer licenses, exemptions, Minn. Statutes 2017 58.04, 58.05

Resignation of trustee, Minn. Statutes 2017 501C.0705

Revocable trusts

Distribution of assets, Minn. Statutes 2017 501C.0605

Duty to inform and report, Minn. Statutes 2017 501C.0813

Settlor powers, Minn. Statutes 2017 501C.0604

Settlor revocation or amendment, delivery of assets, Minn. Statutes 2017 501C.0602

Rural Finance Authority, bondholders, Minn. Statutes 2017 41C.09

Savings associations, see Trustees under SAVINGS ASSOCIATIONS

Savings banks

Accounts, rights, Minn. Statutes 2017 50.17

Acting as trustees, Minn. Statutes 2017 49.38, 50.085

School boards, independent school districts, authority, Minn. Statutes 2017 123B.02

Securities issued by, life insurance companies, investments, Minn. Statutes 2017 61A.28

Self-dealing, Minn. Statutes 2017 501B.32, 501C.0802, 501C.0814

Signatures, income tax returns, Minn. Statutes 2017 289A.08

Sole proprietorships, operation and accounts, Minn. Statutes 2017 501C.1108

Special fiduciaries, appointment, Minn. Statutes 2017 501C.0814

Specific powers, Minn. Statutes 2017 501C.0816

Split interest trusts, duties, Minn. Statutes 2017 501B.32

Spousal maintenance, appointment to receive payment, Minn. Statutes 2017 518A.63

Spouse-trustee, discretionary powers, Minn. Statutes 2017 501C.0814

Stocks or securities, powers, Minn. Statutes 2017 501C.0816

Successor trustees

Transfer of assets to, Minn. Statutes 2017 501C.0108

Vacation of office by former trustee, Minn. Statutes 2017 501C.0707

Supervision of Charitable Trusts and Trustees Act, Minn. Statutes 2017 501B.33 to 501B.45

Tax-exempt corporations, liability, Minn. Statutes 2017 317A.257

Tax returns

Income taxes, trusts, filing, duties, Minn. Statutes 2017 289A.08

Inspection, rights, Minn. Statutes 2017 270B.03

Taxable expenditures, Minn. Statutes 2017 501B.32

Testamentary trusts, Minn. Statutes 2017 524.1-201

Torts, limitation on trustee personal liability, Minn. Statutes 2017 501C.1010

Traffic accident reports, access to data, Minn. Statutes 2017 169.09

Trust assets

Control, protection and delivery, Minn. Statutes 2017 501C.0809

Distributions, termination of trust, Minn. Statutes 2017 501C.0412, 501C.0414

Powers of trustees, nonmerger of trusts, Minn. Statutes 2017 501C.0402

Sale or exchange, Minn. Statutes 2017 501C.0816

Self-dealing, Minn. Statutes 2017 501C.0507

Trust companies, acting as trustees

Cemetery associations, see Trustees under CEMETERY ASSOCIATIONS

Companies with 10,000 dollars minimum amount, Minn. Statutes 2017 48A.03

Fiduciary duties and powers, Minn. Statutes 2017 48A.07

Mergers or consolidations, effect, Minn. Statutes 2017 49.38

National banking associations, conversions, Minn. Statutes 2017 49.44

Trust instruments, reliance on terms, Minn. Statutes 2017 501C.1006

Trustee's bond, Minn. Statutes 2017 501C.0702

Uniform Fiduciary Access to Digital Assets Act, Minn. Statutes 2017 521A.01 to 521A.19

Uniform Principal and Income Act

Adjustment between principal and income, Minn. Statutes 2017 501C.1112

Discretion, Minn. Statutes 2017 501C.1102

Entity distributions, reliance on financial statements, Minn. Statutes 2017 501C.1106

Expenses, charges against principal or income, Minn. Statutes 2017 501C.1103, 501C.1113

Income earned during administration of decedent estate, distribution of assets, Minn. Statutes 2017 501C.1105

Vacancies in trusteeship

Actions constituting, Minn. Statutes 2017 501C.0704

Delivery of assets by former trustee, Minn. Statutes 2017 501C.0707

Removal of trustee, Minn. Statutes 2017 501C.0706

Resignation of trustee, Minn. Statutes 2017 501C.0705

Workers' compensation, see Payments by employers or insurers under WORKERS COMPENSATION