DECEDENTS ESTATES

See also ADMINISTRATORS OF ESTATES; DESCENT AND DISTRIBUTION; ESCHEAT; LEGACIES; PROBATE; WILLS

Administrative expenses, estate tax arbitration boards, costs, Minn. Statutes 2013 291.44

Administrators of estates, see ADMINISTRATORS OF ESTATES

After acquired property, see AFTER ACQUIRED PROPERTY

Appraisers, fees, Minn. Statutes 2013 357.21

Augmented estates

Composition of, Minn. Statutes 2013 524.2-203

Decedent's nonprobate transfers, Minn. Statutes 2013 524.2-205, 524.2-206

Decedent's nonprobate transfers to others, Minn. Statutes 2013 524.2-205

Decedent's nonprobate transfers to surviving spouse, Minn. Statutes 2013 524.2-206

Exclusions, Minn. Statutes 2013 524.2-208

Net value, Minn. Statutes 2013 524.2-204

Surviving spouses, nonprobate transfers, Minn. Statutes 2013 524.2-206, 524.2-207

Value of, Minn. Statutes 2013 524.2-203 to 524.2-207

Beneficiaries

Disclaimer of property interests, Minn. Statutes 2013 524.2-1101 to 524.2-1116

Distributions to, tax information statements, Minn. Statutes 2013 289A.12

Income, jurisdiction to tax, Minn. Statutes 2013 290.014

Tax returns of decedent, inspection, rights, Minn. Statutes 2013 270B.03

Claims against

Claims of beneficial interest, Minn. Statutes 2013 520.21

Committed persons, Minn. Statutes 2013 253B.07

Cremation, burial, and funeral expenses, MFIP recipients, Minn. Statutes 2013 256.935

Defined, Minn. Statutes 2013 524.5-102

Distributees' liability, Minn. Statutes 2013 524.3-1004, 524.3-1006

General assistance medical care, Minn. Statutes 2013 256B.15

General assistance payments

Generally, Minn. Statutes 2013 256D.16

Liability for spouses, Minn. Statutes 2013 519.05

Indigents, burial costs, Minn. Statutes 2013 261.04, 519.05

Medical assistance, Minn. Statutes 2013 256B.15, 519.05

Old age assistance, Minn. Statutes 2013 256.25, 256.462

Real estate tax judgment sales redemption, payment by creditors, Minn. Statutes 2013 281.05

Redemption of deceased debtor's real property by creditor, Minn. Statutes 2013 550.30 to 550.35

Security transfers, Minn. Statutes 2013 520.21

Claims of beneficial interest, Minn. Statutes 2013 520.21

Conveyance of real property of decedents by personal representatives, conflicting description of property, validation of deed, Minn. Statutes 2013 507.42

Coroner data, access, Minn. Statutes 2013 13.83

Definitions

Estate taxes, Minn. Statutes 2013 291.005, 291.41, 524.3-916

Fiduciary security transfers, Minn. Statutes 2013 520.21

Income and franchise taxes, Minn. Statutes 2013 290.01

Intestate succession, Minn. Statutes 2013 525.13

Uniform Custodial Trust Act, Minn. Statutes 2013 529.01

Uniform Probate Code, Minn. Statutes 2013 524.1-201

Uniform Transfers to Minors Act, Minn. Statutes 2013 527.21

Designated beneficiary, decedents estates defined as, Minn. Statutes 2013 354A.011

Devisees, see under DEVISES AND BEQUESTS

Disclosure, tax returns of estate, Minn. Statutes 2013 270B.03

Distribution proceedings, foreign money claims, Minn. Statutes 2013 548.40 to 548.53

Donees of property, tax returns of decedent, inspection, rights, Minn. Statutes 2013 270B.03

Duty on estate or trust, income and franchise taxes, Minn. Statutes 2013 290.01

Estate taxes, see ESTATE TAXES

Executors, see EXECUTORS

Family allowance, Minn. Statutes 2013 524.2-204

Federal gross estate, valuation, Minn. Statutes 2013 291.075, 291.215

Federal taxable income, Minn. Statutes 2013 290.01

Gross income, allocation to state, Minn. Statutes 2013 290.17

Heirs, see HEIRS

Human services recipients, welfare fraud, recovery of assistance, Minn. Statutes 2013 256.98

Income and franchise taxes, extensions or changes to tax status or return information, Minn. Statutes 2013 290.05

Income earned during administration of decedents estates

Expenses charged against principal, Uniform Principal and Income Act, Minn. Statutes 2013 501B.61

Income, Minn. Statutes 2013 501B.61, 501B.63

Trustee's income, Minn. Statutes 2013 501B.63

Income taxes, see INCOME AND FRANCHISE TAXES

Interested persons

Defined, Minn. Statutes 2013 291.41

Estate tax arbitration board hearings, Minn. Statutes 2013 291.44

Notice received, domicile, election to invoke, Minn. Statutes 2013 291.42

Interference with, persons not executors, damages, Minn. Statutes 2013 573.04

Intestate estates, see INTESTATE ESTATES

Lawsuits

Costs and disbursements, recovery, Minn. Statutes 2013 549.14

Professional firms, ownership interests, tender of fair value, Minn. Statutes 2013 319B.08

Tax refunds, venue, Minn. Statutes 2013 289A.50

Legacies, see LEGACIES

Legatees, see LEGATEES

Liability

Income taxes, Minn. Statutes 2013 270C.58

Payment of rent, death of lessee, Minn. Statutes 2013 504B.265

Taxes

Claims for refunds, Minn. Statutes 2013 270C.56

Payment or return violations, Minn. Statutes 2013 270C.56

Limited partnerships, dissociation of partners, events causing, Minn. Statutes 2013 321.0601, 321.0603

Lottery prizes, payment to, Minn. Statutes 2013 349A.08

Medical examiner data, access, Minn. Statutes 2013 13.83

Minnesota gross estate, valuation, Minn. Statutes 2013 291.075, 291.215

Negotiable instruments, holders in due course, successors in interest, Minn. Statutes 2013 336.3-302

Nontrust estates, Uniform Principal and Income Act, Minn. Statutes 2013 501B.72

Partnerships, see Deceased partners under PARTNERSHIPS

Payments by, estate tax arbitration boards, costs, Minn. Statutes 2013 291.44

Payments to

Cooper/Sams volunteer ambulance program, Minn. Statutes 2013 144E.46

Crime victim reparations, Minn. Statutes 2013 611A.52, 611A.53

Life insurance benefits, deceased persons, Minn. Statutes 2013 61A.092

Public retirement plans, see Decedents estates under specific plans

Salaries, district court administrators, Minn. Statutes 2013 15A.083

State employee severance pay, highly compensated employees, Minn. Statutes 2013 43A.17

Unemployment benefits, deceased persons, Minn. Statutes 2013 268.087

Personal representatives, see PERSONAL REPRESENTATIVES

Probate, see PROBATE

Property

Basis, federal and state income taxes, Minn. Statutes 2013 290.01

Interest in, disclaimers, Minn. Statutes 2013 524.2-1106

Public safety officer's survivor benefits, payment, Minn. Statutes 2013 299A.44

Real property

Alienation by heirs, Minn. Statutes 2013 573.18

Judgments against executors or administrators, effect, Minn. Statutes 2013 573.03

Liability

Debts charged on property, Minn. Statutes 2013 573.17, 573.20

Judgments against executors or administrators, Minn. Statutes 2013 573.03

Judgments against heirs, Minn. Statutes 2013 573.09, 573.18

Redemption of deceased debtor's real property by creditor, Minn. Statutes 2013 550.30 to 550.35

Representatives

Liability, estate taxes, payment, Minn. Statutes 2013 291.12

Property, power of sale, Minn. Statutes 2013 291.16

Resident estates, definitions, Minn. Statutes 2013 290.01

Restitution, request or enforcement by estate or heir, Minn. Statutes 2013 611A.04

Sales, see ESTATE SALES

Set asides, cemetery lots or graves, maintenance funds, Minn. Statutes 2013 306.56, 306.57

Situs of property, defined, Minn. Statutes 2013 291.005

Spouse's election, statutory rule against perpetuities, Minn. Statutes 2013 501A.04

Supervised administration, Minn. Statutes 2013 524.3-501 to 524.3-505

Survivorship, see SURVIVORSHIP

Tax-exempt estates, lists, publication, Minn. Statutes 2013 270B.02

Tax liability, income and franchise taxes, fiduciaries, duty to pay, Minn. Statutes 2013 290.30

Tax returns

Disclosure, Minn. Statutes 2013 270B.03

Income taxes, Minn. Statutes 2013 289A.08, 290.014

Inspection, Minn. Statutes 2013 270B.03

Taxable income, Minn. Statutes 2013 290.01

Tender to, professional firms, ownership interests, fair value, Minn. Statutes 2013 319B.08

Transfer or delivery of property

Representatives or trustees, duties, Minn. Statutes 2013 291.12

Transferees, Minn. Statutes 2013 291.12, 291.27

Transferees of property

Income tax returns, filing, duties, Minn. Statutes 2013 289A.08

Liability, Minn. Statutes 2013 270C.58

Trustees

Liability, payment of estate taxes, Minn. Statutes 2013 291.12

Property, power of sale, Minn. Statutes 2013 291.16

Tax returns of decedent, inspection, rights, Minn. Statutes 2013 270B.03

Uniform Disposition of Community Property Rights at Death Act, Minn. Statutes 2013 519A.01 to 519A.11

Valuation

Federal regulations, compliance, Minn. Statutes 2013 291.215

Qualified property, special use valuations, Minn. Statutes 2013 291.075

Victims of crime, restitution, request or enforcement by estate or heir, Minn. Statutes 2013 611A.04

Wills, see WILLS