FIDUCIARIES

Accounting and bookkeeping

Family assets for independence, Minn. Statutes 2008 256E.35

Securities deposited in Federal Reserve banks, Minn. Statutes 2008 520.33

Administrators of estates, see ADMINISTRATORS OF ESTATES

Agents, see AGENTS

Appointment, appropriate evidence of

Defined, Minn. Statutes 2008 336.8-402

Generally, Minn. Statutes 2008 520.24

Assignment for benefit of creditors, see ASSIGNMENT FOR BENEFIT OF CREDITORS

Assignments

Defined, Minn. Statutes 2008 520.21

Generally, Uniform Act for the Simplification of Fiduciary Security Transfers, Minn. Statutes 2008 520.23

Banks

Acting as fiduciaries, see Fiduciaries, banks acting as under BANKS

Defined, Minn. Statutes 2008 520.01

Fiduciaries' personal accounts, duties, Minn. Statutes 2008 520.09

Bonds (officers and fiduciaries)

Insurance companies, liquidation, filing new bonds, Minn. Statutes 2008 60B.26

Lawsuits on, Minn. Statutes 2008 574.24, 574.25

Surety costs, expense claims, Minn. Statutes 2008 574.19

Breach of fiduciary duty

Business corporations, Minn. Statutes 2008 302A.111, 302A.251

Commitment and Treatment Act, Minn. Statutes 2008 253B.02

Cooperative associations, Minn. Statutes 2008 308A.325, 308B.465

Corporations, Minn. Statutes 2008 300.64

Financial planners, Minn. Statutes 2008 45.026

Limited liability companies, Minn. Statutes 2008 322B.115, 322B.663

Negotiable instruments, Minn. Statutes 2008 336.3-206, 336.3-307

Nonprofit corporations, Minn. Statutes 2008 317A.257

Public retirement plans, see Breach of fiduciary duty under specific plans

Vulnerable adults, financial exploitation, Minn. Statutes 2008 609.2335

Breach of obligation

Checks drawn, Minn. Statutes 2008 520.07, 520.08, 520.09

Deposits in name of fiduciaries, Minn. Statutes 2008 520.07

Business corporations, see Fiduciaries under BUSINESS CORPORATIONS

Certificates and certification

Securities deposited in Federal Reserve banks, Minn. Statutes 2008 520.33

Cooperative associations, Minn. Statutes 2008 308A.201, 308B.561, 308B.611

Custodians for benefit of minors, transfers by, Minn. Statutes 2008 527.26

Declaratory judgment, right to request, Minn. Statutes 2008 555.04

Definitions

Banks and trust companies, Minn. Statutes 2008 48A.12

Commercial Code, Minn. Statutes 2008 336.3-307, 336.8-402

Estate taxes, apportionment, Minn. Statutes 2008 524.3-916

Fraudulent Transfer Act, Minn. Statutes 2008 513.41

Income and franchise taxes, Minn. Statutes 2008 290.01

Probate proceedings, Minn. Statutes 2008 525.95

Public pension fiduciary responsibility, Minn. Statutes 2008 356A.01, 356A.02

Uniform Act for the Simplification of Fiduciary Security Transfers, Minn. Statutes 2008 520.21

Uniform Fiduciaries Act, Minn. Statutes 2008 520.01

Uniform Probate Code, Minn. Statutes 2008 524.1-201

Deposits by

Authorized, Minn. Statutes 2008 520.07

Breach of obligation, Minn. Statutes 2008 520.07, 520.08, 520.09

Central depositories, Minn. Statutes 2008 520.32

Federal Reserve banks, deposits of securities with, Minn. Statutes 2008 520.33

Fiduciaries, deposits in name of, Minn. Statutes 2008 520.07

Personal bank accounts, deposits in fiduciary accounts, Minn. Statutes 2008 520.09

Principals, deposits in name of, Minn. Statutes 2008 520.08

Trustees, deposits in name of, Minn. Statutes 2008 520.10

Duty on estate or trust, income and franchise taxes, Minn. Statutes 2008 290.01

Evidence, appointment or incumbency, evidence of, Minn. Statutes 2008 520.24

Executors, see EXECUTORS

Fiduciary services, income and franchise taxes

Receipts factor, determination, Minn. Statutes 2008 290.191

Good faith

Defined, Minn. Statutes 2008 520.01

Public retirement plans, standard of conduct, Minn. Statutes 2008 356A.04

Guardians ad litem, see GUARDIANS AD LITEM

Guardians and conservators, see GUARDIANS AND CONSERVATORS

Guardians of minors, see GUARDIANS OF MINORS

Income and franchise taxes, see Fiduciary income taxes under INCOME AND FRANCHISE TAXES

Incumbency, appropriate evidence of

Defined, Minn. Statutes 2008 336.8-402

Generally, Minn. Statutes 2008 520.24

Indemnity, public retirement plans, Minn. Statutes 2008 356A.11

Insurance companies, bonds, Minn. Statutes 2008 60B.26

Investment Advisory Council, fiduciary duties, Minn. Statutes 2008 11A.09

Investment Board, fiduciary duties, Minn. Statutes 2008 11A.09

Investment securities, duties, see Fiduciaries under SECURITIES

Investments permitted

Higher Education Facilities Authority revenue bonds, Minn. Statutes 2008 136A.38

Higher Education Office revenue bonds, Minn. Statutes 2008 136A.178

Municipal gas agency bonds, Minn. Statutes 2008 453A.10

Municipal power agency bonds, Minn. Statutes 2008 453.60

Regional railroad authority bonds, Minn. Statutes 2008 398A.07

Rural Finance Authority bonds, Minn. Statutes 2008 41C.10

Savings association accounts, Minn. Statutes 2008 51A.31

Savings bank accounts, Minn. Statutes 2008 50.17

State university revenue bonds, Minn. Statutes 2008 136F.91

Leases, lawsuits against third parties, Minn. Statutes 2008 336.2A-531

Liability

Defined, Minn. Statutes 2008 356A.01

Gambling taxes, Minn. Statutes 2008 297E.02

Income taxes, Minn. Statutes 2008 270C.58

Security transfers, Minn. Statutes 2008 520.02, 520.26, 520.27

Tax liability, see same under this topic

Unemployment insurance taxes, Minn. Statutes 2008 268.063

Limited liability companies, Minn. Statutes 2008 322B.20, 322B.36

Minnesota State Retirement System treasurer, duties, Minn. Statutes 2008 352.05

Mortgage registry taxes, collection and remittance, Minn. Statutes 2008 287.08

National banks, Minn. Statutes 2008 48A.11, 48A.15

Negotiable instruments, Minn. Statutes 2008 336.3-206, 336.3-307

Nonprofit corporations, see Fiduciaries under NONPROFIT CORPORATIONS

Payments to, Minn. Statutes 2008 520.02

Personal representatives, see PERSONAL REPRESENTATIVES

Power of attorney, general authority, Minn. Statutes 2008 523.24

Principals

Bank accounts, breach of fiduciary obligations, liability of bank, Minn. Statutes 2008 520.07, 520.08, 520.09

Defined, Minn. Statutes 2008 520.01

Property held by, see ABANDONED AND UNCLAIMED PROPERTY

Proxies, see PROXIES (PERSONS)

Public pension fiduciary responsibility, Minn. Statutes 2008 356A.01 to 356A.13

Public pension fiduciary responsibility, violations, Minn. Statutes 2008 356A.03

Public retirement plans, see Fiduciaries under specific plans

Receivers, see RECEIVERS AND RECEIVERSHIP

Reinsurance intermediary-brokers, Minn. Statutes 2008 60A.705 to 60A.725

Residential mortgage originators and servicers, Minn. Statutes 2008 58.04, 58.05, 58.16

Safe deposit companies, ascertaining relationships, Minn. Statutes 2008 55.11

Savings associations

Accounts, Minn. Statutes 2008 51A.28, 51A.31

Acting as fiduciary, Minn. Statutes 2008 51A.21

Directors, Minn. Statutes 2008 51A.15

Officers, Minn. Statutes 2008 51A.15

Savings banks

Accounts, rights, Minn. Statutes 2008 50.17

Acting as, mergers and consolidations, Minn. Statutes 2008 49.38

Securities, see Fiduciaries under SECURITIES

Security transfers, Minn. Statutes 2008 520.28, 520.32, 520.33

Statutory rule against perpetuities, powers, Minn. Statutes 2008 501A.04

Tax liability

Cigarette and tobacco products taxes, Minn. Statutes 2008 297F.05

Income and franchise taxes, Minn. Statutes 2008 290.04, 290.30

Liquor taxes, Minn. Statutes 2008 297G.06

Motor fuel taxes, Minn. Statutes 2008 296A.14

Tax preparation services, exemptions, Minn. Statutes 2008 270C.445

Tax returns, income taxes, trusts, filing duties, Minn. Statutes 2008 289A.08, 289A.12

Transfers

Defined, Minn. Statutes 2008 520.21

Securities, see Fiduciaries under SECURITIES

Transfers to minors, custodial property transfers, Minn. Statutes 2008 527.26

Trust companies, acting as fiduciaries, see Fiduciaries, trust companies acting as under TRUST COMPANIES

Trustees, see TRUSTEES

Uniform Act for the Simplification of Fiduciary Security Transfers, Minn. Statutes 2008 520.21 to 520.31

Uniform Fiduciaries Act, generally, Minn. Statutes 2008 520.01 to 520.13

War service, Minn. Statutes 2008 525.95