See also BENEFICIARIES; CY PRES; FIDUCIARIES; TRUST ACCOUNTS; TRUST COMPANIES; TRUST FUNDS; TRUSTEES
Actions to enforce, statutes of limitations, Minn. Statutes 2005 541.05
Active express trusts
Declaration, lack of, bona fide purchasers, effect, Minn. Statutes 2005 501B.05
Grantors, reversion of legal estates and interests, Minn. Statutes 2005 501B.04
Lawsuits, costs and disbursements, recovery, Minn. Statutes 2005 549.14
Purpose, Minn. Statutes 2005 501B.01, 501B.03
Real property, sale, mortgage or lease, Minn. Statutes 2005 501B.46 to 501B.57
Administration
Affidavits, birth and death records, copies, issuance, Minn. Statutes 2005 144.225
General rules, Minn. Statutes 2005 501B.60
Advertising, interest rates, Minn. Statutes 2005 45.025
Alternative care recipients, Minn. Statutes 2005 501B.895
Ambulance service personnel longevity award and incentive trust
Established, Minn. Statutes 2005 144E.42
Investment Board, duties, Minn. Statutes 2005 144E.40, 144E.44
Legal status, Minn. Statutes 2005 144E.42, 144E.47
Purpose, Minn. Statutes 2005 144E.40
American employers, trusts defined as, Minn. Statutes 2005 268.035
Aquaculture farmers, Minn. Statutes 2005 17.498
Assets
Defined as personal property, Minn. Statutes 2005 256J.08
Enumerated powers of trustees, generally, Minn. Statutes 2005 501B.81
Portfolio management strategies, see Trust assets, powers of trustees under TRUSTEES
Real property, sale, mortgage, or lease, generally, Minn. Statutes 2005 501B.46 to 501B.57
Beneficiaries, see Trusts under BENEFICIARIES
Bona fide charities, trusts defined as, Minn. Statutes 2005 32.70
Bonds (public debt), Minn. Statutes 2005 501B.25
Business corporations, personnel benefits, Minn. Statutes 2005 302A.161
Business trusts, see BUSINESS TRUSTS
Certificates of trust, Minn. Statutes 2005 501B.56
Charitable trusts, see CHARITABLE TRUSTS
Commercial telephone solicitation, exemption, Minn. Statutes 2005 325E.26
Common law trusts, see BUSINESS TRUSTS
Constructive trusts, express trusts not declared, bona fide purchasers, effect, Minn. Statutes 2005 501B.05
Contested cases, health services trusts
Birth certificate data, disclosure, Minn. Statutes 2005 144.225
Contracts and agreements
Nonjudicial settlement agreements, Minn. Statutes 2005 501B.154, 501B.155
Contracts to make
Statutory rule against perpetuities, Minn. Statutes 2005 501A.04
Contracts to revoke
Statutory rule against perpetuities, Minn. Statutes 2005 501A.04
Corporations
Pass-through entities, distributions, Minn. Statutes 2005 501B.64
Trusts issuing securities defined as, Minn. Statutes 2005 520.21
County courts, concurrent jurisdiction over, Minn. Statutes 2005 487.19
County nursing homes, management of, Minn. Statutes 2005 376.58
Court, defined, Minn. Statutes 2005 529.01
Court proceedings
Annual accounting, exception, Minn. Statutes 2005 501B.23
Appeals, Minn. Statutes 2005 501B.21
Confirmation of appointment of trustee, Minn. Statutes 2005 501B.22
Exceptions, Minn. Statutes 2005 501B.25
Generally, Minn. Statutes 2005 501B.16 to 501B.25
Hearings, Minn. Statutes 2005 501B.18 to 501B.20
Holders of general powers, representation of beneficiaries, Minn. Statutes 2005 501B.20
Jurisdiction, district court, Minn. Statutes 2005 501B.24
Notice, Minn. Statutes 2005 501B.18
Orders, Minn. Statutes 2005 501B.16, 501B.18, 501B.21
Sale, mortgage or lease of real property, Minn. Statutes 2005 501B.47 to 501B.55
Venue, Minn. Statutes 2005 501B.17
Voting trusts, Minn. Statutes 2005 501B.25
Creation by instrument, powers of trustee
Trustees' Powers Act, incorporation by reference, Minn. Statutes 2005 501B.80
Credit, Minn. Statutes 2005 334.022
Custodial property
Acceptance by custodial trustees, Minn. Statutes 2005 529.04
Distribution upon termination of custodial trust, Minn. Statutes 2005 529.16
Generally, Minn. Statutes 2005 529.02
Liability, third persons, Minn. Statutes 2005 529.10, 529.11
Survivorship, Minn. Statutes 2005 529.05
Transfers to minors, see Custodial property under TRANSFERS TO MINORS
Use of, Minn. Statutes 2005 529.08
Custodial trusts
Beneficiaries, Minn. Statutes 2005 529.01, 529.05, 529.09
Definitions, Minn. Statutes 2005 529.01
Exceptions, Minn. Statutes 2005 529.02
Forms, Minn. Statutes 2005 529.04, 529.17
Generally, Minn. Statutes 2005 529.17
Jurisdiction, Minn. Statutes 2005 529.04
Liability, third persons, Minn. Statutes 2005 529.10, 529.11
Memorial fund trust, Minn. Statutes 2005 501B.012
Standby custodians, conflicting documents, prevailing document, Minn. Statutes 2005 257B.08
Survivorship, Minn. Statutes 2005 529.05
Termination, Minn. Statutes 2005 529.02
Third persons, liability, Minn. Statutes 2005 529.10, 529.11
Titles, recording, Minn. Statutes 2005 529.06
Uniform Custodial Trust Act, Minn. Statutes 2005 529.01 to 529.19
Data
Health services trusts, birth certificate data, disclosure, Minn. Statutes 2005 144.225
Tax returns, see same under this topic
Declarations of trust
Assignments, declarations of trust defined as, Minn. Statutes 2005 520.21
Declaratory judgment, right to request, Minn. Statutes 2005 555.04
Deeds of trust, see under DEEDS
Definitions
Business corporations, Minn. Statutes 2005 302A.011
Dairy trade practices, Minn. Statutes 2005 32.70
Foreign corporations, Minn. Statutes 2005 303.02
Health care cost containment, Minn. Statutes 2005 62J.03
Homestead determination, Minn. Statutes 2005 273.124
Income and franchise taxes, Minn. Statutes 2005 290.01
Insurance law, Minn. Statutes 2005 60A.02
Investments of Insurers Act, Minn. Statutes 2005 60L.01
Limited liability companies, Minn. Statutes 2005 322B.03
Nonprofit corporations, Minn. Statutes 2005 317A.011
Unemployment Insurance Law, Minn. Statutes 2005 268.035
Uniform Custodial Trust Act, Minn. Statutes 2005 529.01
Uniform Principal and Income Act, Minn. Statutes 2005 501B.59, 501B.64
Uniform Probate Code, Minn. Statutes 2005 524.1-201
Withholding (taxes), Minn. Statutes 2005 290.92
Designated settlement fund, definitions, Minn. Statutes 2005 290.01
Disclosure
Health services trusts, birth certificate data, Minn. Statutes 2005 144.225
Tax returns of trust, Minn. Statutes 2005 270B.03
Distributions
Income, MFIP participants or applicants, Minn. Statutes 2005 256J.21
Pass-through entities, Minn. Statutes 2005 501B.64
Division of trusts, trustees, powers, Minn. Statutes 2005 501B.15
Drafting, nonattorneys, Minn. Statutes 2005 481.02
Duluth Teachers Retirement Fund Association
Establishment as, Minn. Statutes 2005 354A.021
Duty on estate or trust
Income and franchise taxes, Minn. Statutes 2005 290.01
Earnings, depositing, Minn. Statutes 2005 16A.72
Employers, trusts defined as
Unemployment Insurance Law, Minn. Statutes 2005 268.035
Withholding (taxes), Minn. Statutes 2005 290.92
Enforcement of law
Uniform Custodial Trust Act, Minn. Statutes 2005 529.02
Expenses, payment by trustee
Enumerated powers of trustees, Minn. Statutes 2005 501B.81
Express trusts, see Active express trusts under this topic
Family farm trusts, Minn. Statutes 2005 500.24
Federal taxable income, Minn. Statutes 2005 290.01
Fees, orders for payment
District court, petitions to, Minn. Statutes 2005 501B.16
Fiduciaries
Trust income tax returns, filing, duties, Minn. Statutes 2005 289A.08, 289A.12
Financial asset securitization investment trusts (FASITS), Minn. Statutes 2005 290.015, 290.9743, 290.9744
Foreign trust associations, generally, Minn. Statutes 2005 303.25
Government sponsored enterprises, defined, Minn. Statutes 2005 60L.01
Grantors
Income, jurisdiction to tax, Minn. Statutes 2005 290.014
Gross income, allocation to state, Minn. Statutes 2005 290.17
Guardians ad litem, Minn. Statutes 2005 501B.01 to 501B.13
Guardians and conservators, Minn. Statutes 2005 501B.01 to 501B.13
Guardians of minors, Minn. Statutes 2005 501B.01 to 501B.13
Health care facilities
First class cities, Minn. Statutes 2005 447.14, 447.15, 447.16
Health care services trusts
Claims, use of unique patient identification numbers, Minn. Statutes 2005 62J.54
Contested cases, birth certificate data, disclosure, Minn. Statutes 2005 144.225
Data collection, see under HEALTH CARE
Group purchasers
Generally, see Group purchasers under HEALTH CARE
Health care services trusts defined as, Minn. Statutes 2005 529.01
Incapacitated, defined, Minn. Statutes 2005 529.01
Income and franchise taxes, see Trusts under INCOME AND FRANCHISE TAXES
Income interest, Minn. Statutes 2005 501B.63
Industrial loan and thrift companies, accepting, Minn. Statutes 2005 53.05
Insurance companies, Minn. Statutes 2005 60A.10
Insurance trusts, Minn. Statutes 2005 13.714, 471.982
Inter vivos trusts
Medical assistance or alternative care, Minn. Statutes 2005 501B.895
Inter vivos trusts, affidavits
Trustees, real property transactions, Minn. Statutes 2005 501B.57
Interest rates, advertising, Minn. Statutes 2005 45.025
Inventories and annual accounts, exception, Minn. Statutes 2005 501B.23
Investment powers
Reservation in grantor, effect on trustee, Minn. Statutes 2005 501B.12
Investments in, Investment Board, Minn. Statutes 2005 11A.24
Joint powers investment trusts, Minn. Statutes 2005 118A.05
Joint self-insurance employee health plan arrangements
Requirements, generally, Minn. Statutes 2005 62H.05
Joint self-insurance plans, Minn. Statutes 2005 60F.05
Lawsuits
Foreign trust associations, Minn. Statutes 2005 303.25
Health services trusts, birth certificate data, disclosure violations, Minn. Statutes 2005 144.225
Legal representatives, defined, Minn. Statutes 2005 529.01
Liability
Taxes, payment or return violations, Minn. Statutes 2005 270C.56
Liability, defined, Minn. Statutes 2005 60A.02
Limited liability companies
Personnel benefits, Minn. Statutes 2005 322B.20
Limited partnerships
Dissociation of partners, events causing, Minn. Statutes 2005 321.0601, 321.0603
Trusts that are general partners, termination, Minn. Statutes 2005 322A.32, 322A.59
Living trusts, see Inter vivos trusts under this topic
Long-term care insurance, see LONG-TERM CARE INSURANCE
Massachusetts trusts, see BUSINESS TRUSTS
Medical assistance recipients, Minn. Statutes 2005 256B.056, 256B.0595, 256B.093, 501B.895
Members of the beneficiary's family, defined, Minn. Statutes 2005 529.01
Memorial fund trusts, Minn. Statutes 2005 501B.012
Merger of trusts, trustees, powers, Minn. Statutes 2005 501B.15
Minneapolis Teachers Retirement Fund Association
Establishment as, Minn. Statutes 2005 354A.021
Mortgage foreclosures
Assignment of mortgages, trustees, duties, Minn. Statutes 2005 582.11, 582.12
Multiple employer trusts
Insurance policies, Minn. Statutes 2005 60A.02, 60A.10, 72A.491
Multiple trusts, trustees, enumerated powers, Minn. Statutes 2005 501B.81
Mutual insurance companies
Conversion to stock companies, Minn. Statutes 2005 60A.075
Nonjudicial settlement agreements
Proceedings, Minn. Statutes 2005 501B.155
Validity, generally, Minn. Statutes 2005 501B.154
Nonprofit corporations, Minn. Statutes 2005 317A.161
Nontrust estates
Uniform Principal and Income Act, Minn. Statutes 2005 501B.72
Notice given
Health services trusts, birth certificate data, Minn. Statutes 2005 144.225
Income and franchise taxes, extensions, or changes to tax status or return information, Minn. Statutes 2005 290.05
Organizations, trusts defined as
Business corporations, Minn. Statutes 2005 302A.011
Limited liability companies, Minn. Statutes 2005 322B.03
Nonprofit corporations, Minn. Statutes 2005 317A.011
Participation in, nonprofit corporations, Minn. Statutes 2005 317A.161
Partners (partnerships), distribution of entire transferable interest, events causing expulsion of partners, Minn. Statutes 2005 323A.0601
Pass-through entities, distributions, Minn. Statutes 2005 501B.64
Passive express trusts, Minn. Statutes 2005 501B.02
Payments from
Medical assistance, treatment, Minn. Statutes 2005 256B.056, 256B.093
Power of alienation, Minn. Statutes 2005 501B.09
Powers of appointment, Minn. Statutes 2005 502.79
Principal place of business, defined as residence, Minn. Statutes 2005 61B.20
Property
Basis, federal and state income taxes, Minn. Statutes 2005 290.01
Options to buy or sell, defined as principal, Minn. Statutes 2005 501B.61
Prudent investor rule, Minn. Statutes 2005 501B.151
Public funds, investment trusts, Minn. Statutes 2005 118A.05
Public libraries
First class cities, Minn. Statutes 2005 447.14, 447.15, 447.16
Real estate investment trusts, see REAL ESTATE INVESTMENT TRUSTS
Real property
Agricultural homestead, determination, Minn. Statutes 2005 273.124
Homestead, determination, Minn. Statutes 2005 273.124
Sale, mortgage or lease, Minn. Statutes 2005 501B.46 to 501B.55
Register of trusts and trustees
Attorney general, duties, Minn. Statutes 2005 501B.37
Registered land, see Trusts under LAND REGISTRATION
Reinsurance, Minn. Statutes 2005 60A.097
Resident trusts, Minn. Statutes 2005 290.01
Resulting trusts, Minn. Statutes 2005 501B.05, 501B.07
Retirement plans
Beneficiaries, powers, limitations, Minn. Statutes 2005 501B.87
Revocable trusts, Minn. Statutes 2005 501B.90
Safe deposit companies
Ascertaining trust relationships, Minn. Statutes 2005 55.11
Saint Paul Teachers Retirement Fund Association, establishment as, Minn. Statutes 2005 354A.021
Service of process on
Withholding (taxes), noncompliance notice, Minn. Statutes 2005 290.92
Split interest trusts, incorporation provisions, Minn. Statutes 2005 501B.32
Spouses, remarriage of divorced spouses
Revival of trust provisions, effect, Minn. Statutes 2005 501B.90
Statute of frauds, Minn. Statutes 2005 513.03
Substantial owners, income, jurisdiction to tax, Minn. Statutes 2005 290.014
Successor trustees, Minn. Statutes 2005 501B.08
Supplemental needs trusts, see SUPPLEMENTAL NEEDS TRUSTS
Tax-exempt trusts, Minn. Statutes 2005 270B.02
Tax returns
Disclosure, Minn. Statutes 2005 270B.03
Income taxes, Minn. Statutes 2005 289A.08, 289A.12, 289A.18, 290.014
Violations, personal liability, Minn. Statutes 2005 270C.56
Who may inspect, Minn. Statutes 2005 270B.03
Taxes
Personal liability, Minn. Statutes 2005 270C.56
Testamentary additions to, Minn. Statutes 2005 524.2-511
Testamentary trusts, see TESTAMENTARY TRUSTS
Third persons
Exemption from liability, custodial trusts, Minn. Statutes 2005 529.10
Transfer to trust company
Substitution of affiliates, conditions, Minn. Statutes 2005 48A.10
Transferors
Medical assistance recipients asset transfers, exceptions, Minn. Statutes 2005 256B.0595
Transfers to minors
Custodial property transfers, Minn. Statutes 2005 527.25
Trust deeds, see Deeds of trust under DEEDS
Trust instruments
Prudent investor rule, language invoking, Minn. Statutes 2005 501B.151
Resolutions defined as, Minn. Statutes 2005 501B.25
Trusts created before June 1, 1973
Definitions of terms, Minn. Statutes 2005 501B.88
Uniform Custodial Trust Act, Minn. Statutes 2005 529.01 to 529.19
Uniform Principal and Income Act
Administration of trust, Minn. Statutes 2005 501B.60, 501B.71
Bonds, income, Minn. Statutes 2005 501B.65
Businesses, separate accounts, Minn. Statutes 2005 501B.665
Charges against income or principal, Minn. Statutes 2005 501B.61, 501B.71
Citation, Minn. Statutes 2005 501B.76
Definitions, Minn. Statutes 2005 501B.59, 501B.64
Entity distributions, Minn. Statutes 2005 501B.64
Generally, Minn. Statutes 2005 501B.59 to 501B.76
Income, Minn. Statutes 2005 501B.61, 501B.62, 501B.705, 501B.71, 501B.74
Income beneficiaries, Minn. Statutes 2005 501B.59, 501B.62
Income earned during administration of decedents estates, Minn. Statutes 2005 501B.63
Interpretation of law, Minn. Statutes 2005 501B.75
Inventory value, defined, Minn. Statutes 2005 501B.59
Natural resources, Minn. Statutes 2005 501B.67, 501B.72
Nontrust estates, Minn. Statutes 2005 501B.72
Principal, Minn. Statutes 2005 501B.61, 501B.705, 501B.71, 501B.74
Property subject to depletion, allocation of receipts, Minn. Statutes 2005 501B.69
Receipt or expense received, Minn. Statutes 2005 501B.73
Remainderperson, defined, Minn. Statutes 2005 501B.59
Short title, Minn. Statutes 2005 501B.76
Sole proprietorships, separate accounts, Minn. Statutes 2005 501B.665
Timber, allocation of receipts, Minn. Statutes 2005 501B.68
Trustee, defined, Minn. Statutes 2005 501B.59
Validity, nonmerger, Minn. Statutes 2005 501B.13
Violations and penalties
Taxes, payment or return violations, Minn. Statutes 2005 270C.56
Voting trusts
Business corporations, Minn. Statutes 2005 302A.453, 302A.455, 302A.461
Professional firms, ownership interests, Minn. Statutes 2005 319B.07
Works of art, consignments, Minn. Statutes 2005 324.03, 324.04
Zebley trust
Supplemental needs trusts, exception, Minn. Statutes 2005 356.465