TRUSTS

See also BENEFICIARIES; CY PRES; FIDUCIARIES; TRUST ACCOUNTS; TRUST COMPANIES; TRUST FUNDS; TRUSTEES

Accounting period, Uniform Principal and Income Act, Minn. Statutes 2021 501C.1101

Active express trusts

Documents defined as trust instruments, Minn. Statutes 2021 501C.0102

Lawsuits, costs and disbursements, recovery, Minn. Statutes 2021 549.14

Real property, sale, mortgage or lease, Minn. Statutes 2021 501B.46 to 501B.55

Administration

Accounting and inventory, Minn. Statutes 2021 501C.0205

Modification of trust, unanticipated circumstances, Minn. Statutes 2021 501C.0412

Place of administration, Minn. Statutes 2021 501C.0108

Uniform Principal and Interest Act, Minn. Statutes 2021 501C.1102

Administration, affidavits, birth and death records, copies, issuance, Minn. Statutes 2021 144.225

Agents, acknowledgments in a representative capacity, Minn. Statutes 2021 358.52

American employers, trusts defined as, Minn. Statutes 2021 268.035

Aquaculture farmers, Minn. Statutes 2021 17.498

Assets

Bona fide purchasers, express trusts not declared, effect, Minn. Statutes 2021 507.48

Defined as personal property, Minn. Statutes 2021 256J.08

Distribution of assets, termination of trust, Minn. Statutes 2021 501C.0412

Portfolio management strategies, see Trust assets under TRUSTEES

Real property, sale, mortgage, or lease, generally, Minn. Statutes 2021 501B.46 to 501B.55

Beneficiaries, see Trusts under BENEFICIARIES

Bona fide charities, trusts defined as, Minn. Statutes 2021 32D.24

Bonds (public debt), principal and income allocation, Minn. Statutes 2021 501C.1107

Business corporations, personnel benefits, Minn. Statutes 2021 302A.161

Business trusts, see BUSINESS TRUSTS

Campaign finance and public disclosure, Minn. Statutes 2021 10A.01

Certificates of trust, Minn. Statutes 2021 501C.1013

Charges against principal or income, Minn. Statutes 2021 501C.1113

Charitable organizations, notice to others treated as qualified beneficiaries, Minn. Statutes 2021 501C.0110

Charitable trusts, see CHARITABLE TRUSTS

Choice of law, Minn. Statutes 2021 501C.0107

Church benefits boards, Minn. Statutes 2021 317A.909

Citation, Minn. Statutes 2021 501C.1118

Combination of trusts, trustee powers, Minn. Statutes 2021 501C.0417

Commercial telephone solicitation, exemption, Minn. Statutes 2021 325E.26

Common law, effect, Minn. Statutes 2021 501C.0106

Common law trusts, see BUSINESS TRUSTS

Community property, revocable trusts, revocation or amendment requirements, Minn. Statutes 2021 501C.0602

Conservators, revocation or amendment, exercise of settlor rights, Minn. Statutes 2021 501C.0602

Contested cases, health services trusts, birth certificate data, disclosure, Minn. Statutes 2021 144.225

Contracts to make, statutory rule against perpetuities, Minn. Statutes 2021 501A.04

Contracts to revoke, statutory rule against perpetuities, Minn. Statutes 2021 501A.04

Cooper/Sams volunteer ambulance trust

Established, Minn. Statutes 2021 144E.42

Investment Board, duties, Minn. Statutes 2021 144E.40, 144E.44

Legal status, Minn. Statutes 2021 144E.42, 144E.47

Purpose, Minn. Statutes 2021 144E.40

Corporations

Trust agreements, Minn. Statutes 2021 501C.0102

Trusts issuing securities defined as, Minn. Statutes 2021 520.21

County nursing homes, management of, Minn. Statutes 2021 376.58

Court, defined, Minn. Statutes 2021 529.01

Court proceedings

Appeals, Minn. Statutes 2021 501C.0204

Appointment, trustee or special fiduciary, Minn. Statutes 2021 501C.0704

Generally, Minn. Statutes 2021 501C.0201 to 501C.0208

Hearings, Minn. Statutes 2021 501C.0203

Nonjudicial settlement agreements, approval, Minn. Statutes 2021 501C.0111

Notice, hearings, Minn. Statutes 2021 501C.0203

Orders, Minn. Statutes 2021 501C.0203, 501C.0204

Powers, Minn. Statutes 2021 501C.0105

Reformation for correction, mistakes of law or fact, Minn. Statutes 2021 501C.0415

Representatives, appointment, Minn. Statutes 2021 501C.0305

Subject matter jurisdiction, Minn. Statutes 2021 501C.0201, 501C.0202

Supervision of trust, Minn. Statutes 2021 501C.0205

Termination of trust, Minn. Statutes 2021 501C.0410

Trustee's bonds, Minn. Statutes 2021 501C.0702

Venue, Minn. Statutes 2021 501C.0207

Court proceedings, sale, mortgage or lease of real property, Minn. Statutes 2021 501B.47 to 501B.55

Creation of trust

Foreign jurisdictions, Minn. Statutes 2021 501C.0403

Fraud, duress, or undue coercion, Minn. Statutes 2021 501C.0406

Methods, Minn. Statutes 2021 501C.0401

Noncharitable trusts without ascertainable beneficiary, Minn. Statutes 2021 501C.0409

Oral trusts, evidence, Minn. Statutes 2021 501C.0407

Purpose, public policy, Minn. Statutes 2021 501C.0404

Requirements, Minn. Statutes 2021 501C.0402

Credit, Minn. Statutes 2021 334.022

Creditor claims

Distribution of assets, Minn. Statutes 2021 501C.0504, 501C.0505

Spendthrift trusts, Minn. Statutes 2021 501C.0502, 501C.0506

Custodial property

Acceptance by custodial trustees, Minn. Statutes 2021 529.04

Certification to transfer title, Minn. Statutes 2021 507.49

Debit or credit card payments from, Minn. Statutes 2021 529.08

Distribution upon termination of custodial trust, Minn. Statutes 2021 529.16

Generally, Minn. Statutes 2021 529.02

Liability, third persons, Minn. Statutes 2021 529.10, 529.11

Survivorship, Minn. Statutes 2021 529.05

Transfers to minors, see Custodial property under TRANSFERS TO MINORS

Use of, Minn. Statutes 2021 529.08

Custodial trusts

Beneficiaries, Minn. Statutes 2021 529.01, 529.05, 529.09

Definitions, Minn. Statutes 2021 529.01

Exceptions, Minn. Statutes 2021 529.02

Forms, Minn. Statutes 2021 529.04, 529.17

Generally, Minn. Statutes 2021 529.17

Governing law, Minn. Statutes 2021 529.18

Jurisdiction, Minn. Statutes 2021 529.04

Liability, third persons, Minn. Statutes 2021 529.10, 529.11

Memorial fund trusts, Minn. Statutes 2021 501C.1201

Standby custodians, conflicting documents, prevailing document, Minn. Statutes 2021 257B.08

Survivorship, Minn. Statutes 2021 529.05

Termination, Minn. Statutes 2021 529.02

Third persons, liability, Minn. Statutes 2021 529.10, 529.11

Titles, recording, Minn. Statutes 2021 529.06

Uniform Custodial Trust Act, Minn. Statutes 2021 529.01 to 529.19

Custodians of real property

Affidavits of custodianship, Minn. Statutes 2021 507.50

Certificates of custodianship, Minn. Statutes 2021 507.49

Data

Health services trusts, birth certificate data, disclosure, Minn. Statutes 2021 144.225

Tax returns, see same under this topic

Declarations of trust, assignments, declarations of trust defined as, Minn. Statutes 2021 520.21

Declaratory judgment, right to request, Minn. Statutes 2021 555.04

Deeds of trust, see under DEEDS

Definitions

Business corporations, Minn. Statutes 2021 302A.011

Dairy trade practices, Minn. Statutes 2021 32D.24

Disclaimer of estate property interests, Minn. Statutes 2021 524.2-1102

Foreign corporations, Minn. Statutes 2021 303.02

Health care cost containment, Minn. Statutes 2021 62J.03

Income and franchise taxes, Minn. Statutes 2021 290.01

Insurance law, Minn. Statutes 2021 60A.02

Investments of Insurers Act, Minn. Statutes 2021 60L.01

Limited liability companies, Minn. Statutes 2021 322C.0102

Nonprofit corporations, Minn. Statutes 2021 317A.011

Trust Code, Minn. Statutes 2021 501C.0103

Unemployment Insurance Law, Minn. Statutes 2021 268.035

Uniform Custodial Trust Act, Minn. Statutes 2021 529.01

Uniform Principal and Interest Act, Minn. Statutes 2021 501C.1101

Uniform Probate Code, Minn. Statutes 2021 524.1-201

Designated settlement fund, definitions, Minn. Statutes 2021 290.01

Digital assets, see under TRUSTEES

Directed trusts, Minn. Statutes 2021 501C.0808

Disclaimer of estate property interests, Minn. Statutes 2021 524.2-1101 to 524.2-1116

Disclosure

Health services trusts, birth certificate data, Minn. Statutes 2021 144.225

Tax returns of trust, Minn. Statutes 2021 270B.03

Dissolution of marriage, effect, Minn. Statutes 2021 501C.1207

Distribution trust advisor, powers, directed trusts, Minn. Statutes 2021 501C.0808

Distributions

Creditor claims against settlor, Minn. Statutes 2021 501C.0505

Entities, Minn. Statutes 2021 501C.1106

Mandatory distributions, Minn. Statutes 2021 501C.0506

Right to compel, Minn. Statutes 2021 501C.0504

Termination of trust, Minn. Statutes 2021 501C.0412, 501C.0817

Division of trusts, trustee powers, Minn. Statutes 2021 501C.0417

Drafting, nonattorneys, Minn. Statutes 2021 481.02

Duty on estate or trust, income and franchise taxes, Minn. Statutes 2021 290.01

Earnings, depositing, Minn. Statutes 2021 16A.72

Electronic signatures, Minn. Statutes 2021 501C.1302

Employers, trusts defined as, Unemployment Insurance Law, Minn. Statutes 2021 268.035

Enforcement of law, Uniform Custodial Trust Act, Minn. Statutes 2021 529.02

Entity distributions, Minn. Statutes 2021 501C.1106

Equity principles, effect, Minn. Statutes 2021 501C.0106

Excluded fiduciaries, directed trusts, Minn. Statutes 2021 501C.0808

Expenses, charges against principal or income, Minn. Statutes 2021 501C.1103

Express trusts, see Active express trusts under this topic

Family farm trusts, Minn. Statutes 2021 500.24

Federal taxable income, Minn. Statutes 2021 290.01

Fiduciaries

Directed trusts, Minn. Statutes 2021 501C.0808

Trust income tax returns, filing, duties, Minn. Statutes 2021 289A.08, 289A.12

Foreign trust associations, generally, Minn. Statutes 2021 303.25

Government sponsored enterprises, defined, Minn. Statutes 2021 60L.01

Grantors, income, jurisdiction to tax, Minn. Statutes 2021 290.014

Gross income, allocation to state, Minn. Statutes 2021 290.17

Health care facilities, first class cities, Minn. Statutes 2021 447.14, 447.15, 447.16

Health care services trusts

Claims, use of unique patient identification numbers, Minn. Statutes 2021 62J.54

Contested cases, birth certificate data, disclosure, Minn. Statutes 2021 144.225

Data collection, see under HEALTH CARE

Group purchasers, see under HEALTH CARE

Incapacitated, defined, Minn. Statutes 2021 529.01

Incapacitated persons, protective arrangements, single transactions, Minn. Statutes 2021 524.5-412

Income

Charges against, Minn. Statutes 2021 501C.1113

Earned during administration of decedent estate, Minn. Statutes 2021 501C.1105

Generally, Minn. Statutes 2021 501C.1104

Uniform Principal and Income Act, Minn. Statutes 2021 501C.1103

Income and franchise taxes, see Trusts under INCOME AND FRANCHISE TAXES

Income beneficiary, Uniform Principal and Income Act, Minn. Statutes 2021 501C.1101

Industrial loan and thrift companies, accepting, Minn. Statutes 2021 53.05

Insurance companies, Minn. Statutes 2021 60A.10

Insurance trusts, Minn. Statutes 2021 13.714, 471.982

Inter vivos trusts

Affidavits, trustees, real property transactions, Minn. Statutes 2021 501C.1014

Community property, disposition upon death, Minn. Statutes 2021 519A.04, 519A.05, 519A.06, 519A.09

Medical assistance or long-term care, Minn. Statutes 2021 501C.1206

Transfer on death deeds, Minn. Statutes 2021 507.071

Interested persons, petition for hearing, Minn. Statutes 2021 501C.0201

Interpretation of law, Uniform Principal and Income Act, Minn. Statutes 2021 501C.1117

Inventory, value, Uniform Principal and Income Act, Minn. Statutes 2021 501C.1101

Investment trust advisors, Minn. Statutes 2021 501C.0808

Investments in, Investment Board, Minn. Statutes 2021 11A.24

Investments permitted, MNvest program, eligibility, Minn. Statutes 2021 80A.461

Irrevocable trusts

Information and reports, Minn. Statutes 2021 501C.0813

Medical assistance or long-term care, Minn. Statutes 2021 501C.1206

Joint powers investment trusts, Minn. Statutes 2021 118A.05, 118A.07

Joint self-insurance employee health plan arrangements, generally, Minn. Statutes 2021 62H.05

Joint self-insurance plans, Minn. Statutes 2021 60F.05

Jurisdiction

Agents, delegated functions, Minn. Statutes 2021 501C.0807

Determination, Minn. Statutes 2021 501C.0107

Directing parties, Minn. Statutes 2021 501C.0808

District court, Minn. Statutes 2021 501C.0201

Interested persons, Minn. Statutes 2021 501C.0201

Place of administration, Minn. Statutes 2021 501C.0108

Trustees and beneficiaries, Minn. Statutes 2021 501C.0206

Lawsuits

Foreign trust associations, Minn. Statutes 2021 303.25

Health services trusts, birth certificate data, disclosure violations, Minn. Statutes 2021 144.225

Legal representatives, defined, Minn. Statutes 2021 529.01

Liability

Defined, Minn. Statutes 2021 60A.02

Directing parties, Minn. Statutes 2021 501C.0808

Taxes, Minn. Statutes 2021 270C.56

Life insurance, insurable interest in life of insured required, Minn. Statutes 2021 60A.0783

Limited liability companies

Dissociation of members, events causing, Minn. Statutes 2021 322C.0602

Limited partnerships, dissociation of partners, events causing, Minn. Statutes 2021 321.0601, 321.0603

Living trusts, see Inter vivos trusts under this topic

Long-term care insurance, see LONG-TERM CARE INSURANCE

Long-term care recipients, Minn. Statutes 2021 501C.1206

Mandatory distributions, Minn. Statutes 2021 501C.0506

Massachusetts trusts, see BUSINESS TRUSTS

Medical assistance recipients

Generally, Minn. Statutes 2021 256B.056, 256B.0595, 256B.093

Suspension of trust funds, limitations, Minn. Statutes 2021 501C.1205

Trust assets, Minn. Statutes 2021 501C.1206

Members of the beneficiary's family, defined, Minn. Statutes 2021 529.01

Memorial fund trusts, Minn. Statutes 2021 501C.1201

Modification of trust

Generally, Minn. Statutes 2021 501C.0410 to 501C.0417

Mistake correction, Minn. Statutes 2021 524.2-805

Tax objectives, Minn. Statutes 2021 501C.0416, 524.2-806

Mortgage foreclosures, assignment of mortgages, trustees, duties, Minn. Statutes 2021 582.11, 582.12

Multiple employer trusts, insurance policies, Minn. Statutes 2021 61A.02, 62A.10, 72A.491

Mutual insurance companies, conversion to stock companies, Minn. Statutes 2021 66A.41

Names including words "bank," "trust," or "insurance", Minn. Statutes 2021 5.37

Natural resources, proceeds, Minn. Statutes 2021 501C.1109

Nonprofit corporations, Minn. Statutes 2021 317A.161

Nontrust estates, Uniform Principal and Income Act, Minn. Statutes 2021 501C.1114

Notice requirements

Knowledge of trust, Minn. Statutes 2021 501C.0104

Nonjudicial documents, delivery or waiver, Minn. Statutes 2021 501C.0109

Personal representatives, Minn. Statutes 2021 501C.0301, 501C.0302

Persons treated as qualified beneficiaries, Minn. Statutes 2021 501C.0110

Termination of trust, uneconomic trusts, Minn. Statutes 2021 501C.0414

Oral trusts, evidence, Minn. Statutes 2021 501C.0407

Organizations, trusts defined as

Business corporations, Minn. Statutes 2021 302A.011

Limited liability companies, Minn. Statutes 2021 322C.1001

Nonprofit corporations, Minn. Statutes 2021 317A.011

Participation in, nonprofit corporations, Minn. Statutes 2021 317A.161

Partners (partnerships), distribution of entire transferable interest, events causing expulsion, Minn. Statutes 2021 323A.0601

Pass-through entities, distributions, Minn. Statutes 2021 501C.1106

Passive trusts, effect, Minn. Statutes 2021 501C.0402

Payments from, medical assistance, treatment, Minn. Statutes 2021 256B.056, 256B.093

Personal property

Custodial property, certification to transfer title, Minn. Statutes 2021 507.49

Homestead, determination, Minn. Statutes 2021 273.124

Personal representatives, authority, Minn. Statutes 2021 501C.0303

Pooled trusts, medical assistance transfers, Minn. Statutes 2021 256B.056, 256B.0595

Power of alienation, Minn. Statutes 2021 501C.1202

Power of attorney, real estate transactions, Minn. Statutes 2021 523.17

Powers of appointment

Appointive property distributed to trust, Minn. Statutes 2021 502.85

Creation of trust, Minn. Statutes 2021 501C.0401

Trust decanting, Minn. Statutes 2021 502.851

Principal

Charges against, Minn. Statutes 2021 501C.1113

Receipts due but not paid, Minn. Statutes 2021 501C.1104

Uniform Principal and Income Act, Minn. Statutes 2021 501C.1103

Principal place of business, defined as residence, Minn. Statutes 2021 61B.20

Property

Basis, federal and state income taxes, Minn. Statutes 2021 290.0135

Resulting trusts, transfers to other than purchaser, Minn. Statutes 2021 501C.0401

Subject to depletion, Minn. Statutes 2021 501C.1111

Trustee disclaimer of interests, Minn. Statutes 2021 524.2-1110

Prudent investor rule, Minn. Statutes 2021 501C.0901

Public funds, investment trusts, Minn. Statutes 2021 118A.05, 118A.07

Public libraries, first class cities, Minn. Statutes 2021 447.14, 447.15, 447.16

Real estate investment trusts, see REAL ESTATE INVESTMENT TRUSTS

Real property

Agricultural homestead, determination, Minn. Statutes 2021 273.124

Custodians, Minn. Statutes 2021 507.49, 507.50

Homestead, determination, Minn. Statutes 2021 273.124

Sale, mortgage or lease, Minn. Statutes 2021 501B.46 to 501B.55

Transactions, by power of attorney, Minn. Statutes 2021 523.17

Reformation of trusts, Minn. Statutes 2021 501C.0415

Register of trusts and trustees, attorney general, duties, Minn. Statutes 2021 501B.37

Registered land, trusts, transfer of registered land, Minn. Statutes 2021 508.61, 508.62, 508A.61, 508A.62

Reinsurance, Minn. Statutes 2021 60A.097

Remainderpersons, Uniform Principal and Income Act, Minn. Statutes 2021 501C.1101

Representatives

Appointment by court, Minn. Statutes 2021 501C.0305

Fiduciaries and parents as, Minn. Statutes 2021 501C.0303

Generally, Minn. Statutes 2021 501C.0301 to 501C.0305

Holders of general powers as, Minn. Statutes 2021 501C.0302

Notice and receipt of information, Minn. Statutes 2021 501C.0301

Persons with identical interest, Minn. Statutes 2021 501C.0304

Resident trusts, Minn. Statutes 2021 290.01

Resulting trusts, property, transfers to other than purchaser, Minn. Statutes 2021 501C.0401

Retirement plans, self-employed persons as beneficiaries, limitations, Minn. Statutes 2021 501C.1203

Revocable trusts

Amendment by written statement, Minn. Statutes 2021 501C.0603

Capacity of settlor, Minn. Statutes 2021 501C.0601

Conservator exercise of settlor rights, Minn. Statutes 2021 501C.0602

Defined, Minn. Statutes 2021 501C.0103

Dissolution of marriage, effect, Minn. Statutes 2021 501C.1207

Distribution of assets, Minn. Statutes 2021 501C.0605

Generally, Minn. Statutes 2021 501C.0601 to 501C.0605

Information and reports, Minn. Statutes 2021 501C.0813

Revocation or amendment requirements, Minn. Statutes 2021 501C.0602

Settlor powers, Minn. Statutes 2021 501C.0604

Settlor rights, Minn. Statutes 2021 501C.0401

Validity contests, Minn. Statutes 2021 501C.0605

Safe deposit companies, ascertaining trust relationships, Minn. Statutes 2021 55.11

Saint Paul Teachers Retirement Fund Association, establishment as, Minn. Statutes 2021 354A.021

Scope of law, Minn. Statutes 2021 501C.0102

Service of process on, withholding (taxes), noncompliance notice, Minn. Statutes 2021 290.92

Severability of law, Minn. Statutes 2021 501C.1303

Short title

Prudent Investor Rule, Minn. Statutes 2021 501C.0901

Trust Code, Minn. Statutes 2021 501C.0101

Uniform Principal and Interest Act, Minn. Statutes 2021 501C.1118

Sole proprietorships, Minn. Statutes 2021 501C.1108

Spendthrift trusts, Minn. Statutes 2021 501C.0502, 501C.0506

Split interest trusts, incorporation provisions, Minn. Statutes 2021 501B.32

Spouses, remarriage of divorced spouses, revival of trust provisions, Minn. Statutes 2021 501C.1207

Statute of frauds, Minn. Statutes 2021 513.03

Statutes of limitation, validity contests, revocable trusts, Minn. Statutes 2021 501C.0605

Substantial owners, income, jurisdiction to tax, Minn. Statutes 2021 290.014

Supplemental needs trusts, see SUPPLEMENTAL NEEDS TRUSTS

Tax-exempt trusts, Minn. Statutes 2021 270B.02

Tax returns

Disclosure, Minn. Statutes 2021 270B.03

Income taxes, Minn. Statutes 2021 289A.08, 289A.12, 289A.18, 290.014

Violations, personal liability, Minn. Statutes 2021 270C.56

Who may inspect, Minn. Statutes 2021 270B.03

Taxes

Application of law, Minn. Statutes 2021 501C.1116

Personal liability, Minn. Statutes 2021 270C.56

Termination of trust

Court approval, Minn. Statutes 2021 501C.0410

Distribution of assets, Minn. Statutes 2021 501C.0817

Noncharitable irrevocable trusts, Minn. Statutes 2021 501C.0411

Unanticipated circumstances, Minn. Statutes 2021 501C.0412

Uneconomic trusts, Minn. Statutes 2021 501C.0414

Testamentary additions to, Minn. Statutes 2021 524.2-511

Testamentary trusts, see TESTAMENTARY TRUSTS

Third persons, exemption from liability, custodial trusts, Minn. Statutes 2021 529.10

Timber proceeds, Minn. Statutes 2021 501C.1110

Transfer to trust company, substitution of affiliates, conditions, Minn. Statutes 2021 48A.10

Transferors, medical assistance recipients asset transfers, exceptions, Minn. Statutes 2021 256B.0595

Transfers to minors, custodial property transfers, Minn. Statutes 2021 527.25

Trust agreements, documents defined as, Minn. Statutes 2021 501C.0102

Trust assets

Charges against principal or income, Minn. Statutes 2021 501C.1113

Property subject to depletion, Minn. Statutes 2021 501C.1111

Sole proprietorships, separate accounts, Minn. Statutes 2021 501C.1108

Trust Code, Minn. Statutes 2021 501C.0101 to 501C.1304

Trust deeds, see Deeds of trust under DEEDS

Trust instruments

Bond resolutions defined as, Minn. Statutes 2021 501C.0103

Creation of trust, Minn. Statutes 2021 501C.0401

Place of administration, designation, Minn. Statutes 2021 501C.0108

Prudent investor rule, language invoking, Minn. Statutes 2021 501C.0901

Rules of construction, Minn. Statutes 2021 501C.0112

Spendthrift trusts, Minn. Statutes 2021 501C.0502

Trust protectors, Minn. Statutes 2021 501C.0808

Trustee power to adjust income and principal, Minn. Statutes 2021 501C.1112

Trusts created before June 1, 1973, Minn. Statutes 2021 501C.1204

Trusts for care of animals

Beneficiaries, notice, Minn. Statutes 2021 501C.0110

Creation of trust, Minn. Statutes 2021 501C.0402

Generally, Minn. Statutes 2021 501C.0408

Uneconomic trusts, termination, Minn. Statutes 2021 501C.0414

Uniform Custodial Trust Act, Minn. Statutes 2021 529.01 to 529.19

Uniform Fiduciary Access to Digital Assets Act, Minn. Statutes 2021 521A.01 to 521A.19

Uniform Principal and Income Act

Annuities, Minn. Statutes 2021 501C.1111

Bonds, premiums and discounts, Minn. Statutes 2021 501C.1107

Charges against principal or income, Minn. Statutes 2021 501C.1103, 501C.1113

Citation, Minn. Statutes 2021 501C.1118

Definitions, Minn. Statutes 2021 501C.1101

Entity distributions, Minn. Statutes 2021 501C.1103, 501C.1105

Generally, Minn. Statutes 2021 501C.1101 to 501C.1118

Income, Minn. Statutes 2021 501C.1103, 501C.1105, 501C.1116

Income beneficiaries, Minn. Statutes 2021 501C.1101

Income earned during administration of decedent's estate, Minn. Statutes 2021 501C.1104

Interpretation of law, uniformity, Minn. Statutes 2021 501C.1117

Natural resources, receipts, Minn. Statutes 2021 501C.1109

Nontrust estates, Minn. Statutes 2021 501C.1114

Principal, Minn. Statutes 2021 501C.1103, 501C.1116

Property subject to depletion, allocation of receipts, Minn. Statutes 2021 501C.1111

Receipt or expense received, Minn. Statutes 2021 501C.1115

Receipts and expenditures, Minn. Statutes 2021 501C.1102

Remainderperson, defined, Minn. Statutes 2021 501C.1101

Retirement plans, Minn. Statutes 2021 501C.1111

Short title, Minn. Statutes 2021 501C.1118

Sole proprietorships, separate accounts, Minn. Statutes 2021 501C.1108

Timber, allocation of receipts, Minn. Statutes 2021 501C.1110

Trustees, Minn. Statutes 2021 501C.1102, 501C.1112

Uniformity, construction of law, Minn. Statutes 2021 501C.1301

Validity

Creation of trust in foreign jurisdictions, Minn. Statutes 2021 501C.0403

Nonmerger of trusts, Minn. Statutes 2021 501C.0402

Revocable trusts, contesting, Minn. Statutes 2021 501C.0605

Spendthrift trusts, Minn. Statutes 2021 501C.0502

Volunteer Firefighters Relief Associations, defined contributions, Minn. Statutes 2021 424A.016

Voting trusts

Business corporations, Minn. Statutes 2021 302A.453, 302A.455, 302A.461

Professional firms, ownership interests, Minn. Statutes 2021 319B.07

Works of art, consignments, Minn. Statutes 2021 324.03, 324.04

Zebley trust, supplemental needs trusts, exception, Minn. Statutes 2021 356.465