DECEDENTS ESTATES

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

Administrators of estates, see ADMINISTRATORS OF ESTATES

After acquired property, see AFTER ACQUIRED PROPERTY

Appraisers, fees, Minn. Statutes 2026 357.21

Augmented estates

Composition of, Minn. Statutes 2026 524.2-203

Decedent's nonprobate transfers, Minn. Statutes 2026 524.2-205, 524.2-206

Exclusions, Minn. Statutes 2026 524.2-208

Net value, Minn. Statutes 2026 524.2-204

Surviving spouses, nonprobate transfers, Minn. Statutes 2026 524.2-206, 524.2-207

Value of, Minn. Statutes 2026 524.2-203 to 524.2-207

Beneficiaries

Disclaimer of property interests, Minn. Statutes 2026 524.2-1101 to 524.2-1116

Distributions to, tax information statements, Minn. Statutes 2026 289A.12

Income, jurisdiction to tax, Minn. Statutes 2026 290.014

Tax returns of decedent, inspection, rights, Minn. Statutes 2026 270B.03

Claims against

Claims of beneficial interest, Minn. Statutes 2026 520.21

Committed persons, Minn. Statutes 2026 253B.07

Cremation, burial, and funeral expenses, MFIP recipients, Minn. Statutes 2026 142G.95

Defined, Minn. Statutes 2026 524.5-102

Distributees' liability, Minn. Statutes 2026 524.3-1004, 524.3-1006

General assistance medical care, Minn. Statutes 2026 256B.15

General assistance payments, Minn. Statutes 2026 256D.16

Indigents, burial costs, Minn. Statutes 2026 261.04

Medical assistance, Minn. Statutes 2026 256B.15

Old age assistance, Minn. Statutes 2026 256.25, 256.462

Real estate tax judgment sales redemption, payment by creditors, Minn. Statutes 2026 281.05

Redemption of deceased debtor's real property by creditor, Minn. Statutes 2026 550.30 to 550.35

Security transfers, Minn. Statutes 2026 520.21

Claims of beneficial interest, Minn. Statutes 2026 520.21

Conveyance of real property of decedents by personal representatives, conflicting description of property, validation of deed, Minn. Statutes 2026 507.42

Coroner data, access, Minn. Statutes 2026 13.83

Definitions

Estate taxes, Minn. Statutes 2026 291.005, 524.3-916

Fiduciary security transfers, Minn. Statutes 2026 520.21

Income and franchise taxes, Minn. Statutes 2026 290.01

Intestate succession, Minn. Statutes 2026 525.13

Uniform Custodial Trust Act, Minn. Statutes 2026 529.01

Uniform Probate Code, Minn. Statutes 2026 524.1-201

Uniform Transfers to Minors Act, Minn. Statutes 2026 527.21

Designated beneficiary, decedents estates defined as, Minn. Statutes 2026 354A.011

Devisees, see under DEVISES AND BEQUESTS

Disclosure, tax returns of estate, Minn. Statutes 2026 270B.03

Distribution proceedings, foreign money claims, Minn. Statutes 2026 548.40 to 548.53

Donees of property, tax returns of decedent, inspection, rights, Minn. Statutes 2026 270B.03

Duty on estate or trust, income and franchise taxes, Minn. Statutes 2026 290.01

Estate taxes, see ESTATE TAXES

Executors, see EXECUTORS

Family allowance, Minn. Statutes 2026 524.2-204

Federal gross estate, valuation, Minn. Statutes 2026 291.075, 291.215

Gross income, allocation to state, Minn. Statutes 2026 290.17

Heirs, see HEIRS

Human services recipients, welfare fraud, recovery of assistance, Minn. Statutes 2026 256.98

Income and franchise taxes, extensions or changes to tax status or return information, Minn. Statutes 2026 290.05

Income earned during administration of decedents estates

Decedent estate, defined, Minn. Statutes 2026 501C.1105

Uniform Principal and Income Act, Minn. Statutes 2026 501C.1103

Income taxes, see INCOME AND FRANCHISE TAXES

Interference with, persons not executors, damages, Minn. Statutes 2026 573.04

Intestate estates, see INTESTATE ESTATES

Lawsuits

Costs and disbursements, recovery, Minn. Statutes 2026 549.14

Professional firms, ownership interests, tender of fair value, Minn. Statutes 2026 319B.08

Tax refunds, venue, Minn. Statutes 2026 289A.50

Legacies, see LEGACIES

Legatees, see LEGATEES

Liability

Income taxes, Minn. Statutes 2026 270C.58

Payment of rent, death of lessee, Minn. Statutes 2026 504B.265

Taxes, Minn. Statutes 2026 270C.56

Limited liability companies, dissociation of members, events causing, Minn. Statutes 2026 322C.0602

Limited partnerships, dissociation of partners, events causing, Minn. Statutes 2026 321.0601, 321.0603

Lottery prizes, payment to, Minn. Statutes 2026 349A.08

Medical examiner data, access, Minn. Statutes 2026 13.83

Minnesota gross estate, valuation, Minn. Statutes 2026 291.075, 291.215

Negotiable instruments, holders in due course, successors in interest, Minn. Statutes 2026 336.3-302

Nontrust estates, Uniform Principal and Income Act, Minn. Statutes 2026 501C.1114

Partnerships, see Deceased partners under PARTNERSHIPS

Payments to

Cooper/Sams volunteer ambulance program, Minn. Statutes 2026 144E.46

Crime victim reimbursement, Minn. Statutes 2026 611A.52, 611A.53

Life insurance benefits, deceased persons, Minn. Statutes 2026 61A.092

Public retirement plans, see Decedents estates under specific plans

Salaries, district court administrators, Minn. Statutes 2026 15A.083

State employee severance pay, highly compensated employees, Minn. Statutes 2026 43A.17

Unemployment benefits, deceased persons, Minn. Statutes 2026 268.087

Personal representatives, see PERSONAL REPRESENTATIVES

Principal and Income Act, Minn. Statutes 2026 501C.1101 to 501C.1118

Probate proceedings, see PROBATE

Property

Basis, federal and state income taxes, Minn. Statutes 2026 290.0135

Interest in, disclaimers, Minn. Statutes 2026 524.2-1106

Public safety officer's survivor benefits, payment, Minn. Statutes 2026 299A.44

Real property

Alienation by heirs, Minn. Statutes 2026 573.18

Judgments against executors or administrators, effect, Minn. Statutes 2026 573.03

Liability

Debts charged on property, Minn. Statutes 2026 573.17, 573.20

Judgments against executors or administrators, Minn. Statutes 2026 573.03

Judgments against heirs, Minn. Statutes 2026 573.09, 573.18

Redemption of deceased debtor's real property by creditor, Minn. Statutes 2026 550.30 to 550.35

Representatives

Liability, estate taxes, payment, Minn. Statutes 2026 291.12

Property, power of sale, Minn. Statutes 2026 291.16

Resident estates, definitions, Minn. Statutes 2026 290.01

Restitution, request or enforcement by estate or heir, Minn. Statutes 2026 611A.04

Sales, see ESTATE SALES

Set asides, cemetery lots or graves, maintenance funds, Minn. Statutes 2026 306.56, 306.57

Situs of property, defined, Minn. Statutes 2026 291.005

Spouse's election, statutory rule against perpetuities, Minn. Statutes 2026 501A.04

Supervised administration, Minn. Statutes 2026 524.3-501 to 524.3-505

Survivorship, see SURVIVORSHIP

Tax-exempt estates, lists, publication, Minn. Statutes 2026 270B.02

Tax-forfeited land, repurchase after forfeiture, deeds, Minn. Statutes 2026 282.302, 282.304

Tax liability, income and franchise taxes, fiduciaries, duty to pay, Minn. Statutes 2026 290.30

Tax returns

Disclosure, Minn. Statutes 2026 270B.03

Income taxes, Minn. Statutes 2026 289A.08, 290.014

Inspection, Minn. Statutes 2026 270B.03

Taxable income, Minn. Statutes 2026 290.01

Tender to, professional firms, ownership interests, fair value, Minn. Statutes 2026 319B.08

Transfer or delivery of property

Representatives or trustees, duties, Minn. Statutes 2026 291.12

Transferees, Minn. Statutes 2026 291.12, 291.27

Transferees of property

Income tax returns, filing, duties, Minn. Statutes 2026 289A.08

Liability, Minn. Statutes 2026 270C.58

Trustees

Liability, payment of estate taxes, Minn. Statutes 2026 291.12

Property, power of sale, Minn. Statutes 2026 291.16

Tax returns of decedent, inspection, rights, Minn. Statutes 2026 270B.03

Uniform Disposition of Community Property Rights at Death Act, Minn. Statutes 2026 519A.01 to 519A.11

Valuation

Federal regulations, compliance, Minn. Statutes 2026 291.215

Qualified property, special use valuations, Minn. Statutes 2026 291.075

Victims of crime, restitution, request or enforcement by estate or heir, Minn. Statutes 2026 611A.04

Wills, see WILLS