FIDUCIARIES

Accounting and bookkeeping

Family assets for independence, Minn. Statutes 2023 256E.35

Securities deposited in Federal Reserve banks, Minn. Statutes 2023 520.33

Administrators of estates, see ADMINISTRATORS OF ESTATES

Agents, see AGENTS

Appointment, appropriate evidence of

Defined, Minn. Statutes 2023 336.8-402

Generally, Minn. Statutes 2023 520.24

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

Assignments

Defined, Minn. Statutes 2023 520.21

Generally, Uniform Act for the Simplification of Fiduciary Security Transfers, Minn. Statutes 2023 520.23

Banks

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

Defined, Minn. Statutes 2023 520.01

Fiduciaries' personal accounts, duties, Minn. Statutes 2023 520.09

Bonds (officers and fiduciaries)

Insurance companies, liquidation, filing new bonds, Minn. Statutes 2023 60B.26

Lawsuits on, Minn. Statutes 2023 574.24, 574.25

Surety costs, expense claims, Minn. Statutes 2023 574.19

Breach of fiduciary duty

Business corporations, Minn. Statutes 2023 302A.111, 302A.251

Cooperative associations, Minn. Statutes 2023 308A.325, 308B.465

Corporations, Minn. Statutes 2023 300.64

Financial planners, Minn. Statutes 2023 45.026

Limited liability companies, Minn. Statutes 2023 322C.0409

Negotiable instruments, Minn. Statutes 2023 336.3-206, 336.3-307

Nonprofit corporations, Minn. Statutes 2023 317A.257

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

Vulnerable adults, financial exploitation, Minn. Statutes 2023 609.2335

Breach of obligation

Application of law, Minn. Statutes 2023 520.11

Checks drawn, Minn. Statutes 2023 520.07, 520.08, 520.09

Deposits in name of fiduciaries, Minn. Statutes 2023 520.07

Business corporations, see Fiduciaries under BUSINESS CORPORATIONS

Certificates and certification, securities deposited in Federal Reserve banks, Minn. Statutes 2023 520.33

Cooperative associations, Minn. Statutes 2023 308A.201, 308B.561, 308B.611

Custodians for benefit of minors, transfers by, Minn. Statutes 2023 527.26

Declaratory judgment, right to request, Minn. Statutes 2023 555.04

Definitions

Banks and trust companies, Minn. Statutes 2023 48A.12

Commercial Code, Minn. Statutes 2023 336.3-307, 336.8-402

Directed trusts, Minn. Statutes 2023 501C.0808

Disclaimer of estate property interests, Minn. Statutes 2023 524.2-1102

Estate taxes, apportionment, Minn. Statutes 2023 524.3-916

Fraudulent Transfer Act, Minn. Statutes 2023 513.41

Income and franchise taxes, Minn. Statutes 2023 290.01

Probate proceedings, Minn. Statutes 2023 525.95

Public pension fiduciary responsibility, Minn. Statutes 2023 356A.01, 356A.02

Uniform Act for the Simplification of Fiduciary Security Transfers, Minn. Statutes 2023 520.21

Uniform Fiduciaries Act, Minn. Statutes 2023 520.01

Uniform Fiduciary Access to Digital Assets Act, Minn. Statutes 2023 521A.02

Uniform Probate Code, Minn. Statutes 2023 524.1-201

Deposits by

Authorized, Minn. Statutes 2023 520.07

Breach of obligation, Minn. Statutes 2023 520.07, 520.08, 520.09

Central depositories, Minn. Statutes 2023 520.32

Federal Reserve banks, deposits of securities with, Minn. Statutes 2023 520.33

Fiduciaries, deposits in name of, Minn. Statutes 2023 520.07

Personal bank accounts, deposits in fiduciary accounts, Minn. Statutes 2023 520.09

Principals, deposits in name of, Minn. Statutes 2023 520.08

Trustees, deposits in name of, Minn. Statutes 2023 520.10

Digital assets

Applicability, Minn. Statutes 2023 521A.03, 521A.17

Conservators, Minn. Statutes 2023 521A.14

Disclosure, Minn. Statutes 2023 521A.06

Duties, Minn. Statutes 2023 521A.15

Liability, Minn. Statutes 2023 521A.16

Personal representatives, Minn. Statutes 2023 521A.07, 521A.08

Powers of attorney, Minn. Statutes 2023 521A.09, 521A.10

Relationship to electronic signatures, Minn. Statutes 2023 521A.18

Terms of service agreements, Minn. Statutes 2023 521A.05

Trustees, Minn. Statutes 2023 521A.11, 521A.12, 521A.13

User directions, Minn. Statutes 2023 521A.04

Disclaimer of estate property interests

Delivery, Minn. Statutes 2023 524.2-1114

Power to disclaim, Minn. Statutes 2023 524.2-1107, 524.2-1113

Duty on estate or trust, income and franchise taxes, Minn. Statutes 2023 290.01

Estate taxes, Minn. Statutes 2023 524.3-916

Evidence, appointment or incumbency, evidence of, Minn. Statutes 2023 520.24

Executors, see EXECUTORS

Fiduciary services, income and franchise taxes, receipts factor, determination, Minn. Statutes 2023 290.191

Generation-skipping taxes, Minn. Statutes 2023 524.3-916

Good faith

Defined, Minn. Statutes 2023 520.01

Public retirement plans, standard of conduct, Minn. Statutes 2023 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 2023 336.8-402

Generally, Minn. Statutes 2023 520.24

Indemnity, public retirement plans, Minn. Statutes 2023 356A.11

Insurance companies, bonds, Minn. Statutes 2023 60B.26

Investment Advisory Council, fiduciary duties, Minn. Statutes 2023 11A.09

Investment Board, fiduciary duties, Minn. Statutes 2023 11A.09

Investment securities, duties, see Fiduciaries under SECURITIES

Investments permitted

Higher Education Facilities Authority revenue bonds, Minn. Statutes 2023 136A.38

Higher Education Office revenue bonds, Minn. Statutes 2023 136A.178

Municipal gas agency bonds, Minn. Statutes 2023 453A.10

Municipal power agency bonds, Minn. Statutes 2023 453.60

Regional railroad authority bonds, Minn. Statutes 2023 398A.07

Rural Finance Authority bonds, Minn. Statutes 2023 41C.10

Savings association accounts, Minn. Statutes 2023 51A.31

Savings bank accounts, Minn. Statutes 2023 50.17

State university revenue bonds, Minn. Statutes 2023 136F.91

Leases, lawsuits against third parties, Minn. Statutes 2023 336.2A-531

Liability

Defined, Minn. Statutes 2023 356A.01

Digital assets, Minn. Statutes 2023 521A.16

Gambling taxes, Minn. Statutes 2023 297E.02

Income taxes, Minn. Statutes 2023 270C.58

Security transfers, Minn. Statutes 2023 520.02, 520.26, 520.27

Tax liability, see same under this topic

Unemployment insurance taxes, Minn. Statutes 2023 268.063

Life insurance, insurable interest in life of insured required, Minn. Statutes 2023 60A.0783

Limited liability companies, Minn. Statutes 2023 322C.0110, 322C.0409

Minnesota State Retirement System treasurer, duties, Minn. Statutes 2023 352.05

Mortgage registry taxes, collection and remittance, Minn. Statutes 2023 287.08

National banks, Minn. Statutes 2023 48A.11, 48A.15

Negotiable instruments, Minn. Statutes 2023 336.3-206, 336.3-307

Nonprofit corporations, see Fiduciaries under NONPROFIT CORPORATIONS

Payments to, Minn. Statutes 2023 520.02

Personal representatives, see PERSONAL REPRESENTATIVES

Power of appointment, disclaimer of estate property interests, Minn. Statutes 2023 524.2-1107, 524.2-1113

Power of attorney, general authority, Minn. Statutes 2023 523.24

Principals

Bank accounts, breach of fiduciary obligations, liability of bank, Minn. Statutes 2023 520.07, 520.08, 520.09

Defined, Minn. Statutes 2023 520.01

Property held by, see ABANDONED AND UNCLAIMED PROPERTY

Proxies, see PROXIES (PERSONS)

Public pension fiduciary responsibility, Minn. Statutes 2023 356A.01 to 356A.13

Public retirement plans, see Fiduciaries under specific plans

Receivers, see RECEIVERS AND RECEIVERSHIP

Reinsurance intermediary-brokers, Minn. Statutes 2023 60A.705 to 60A.725

Residential mortgage originators and servicers, Minn. Statutes 2023 58.04, 58.05, 58.16

Safe deposit companies, ascertaining relationships, Minn. Statutes 2023 55.11

Savings associations

Accounts, Minn. Statutes 2023 51A.28, 51A.31

Acting as fiduciary, Minn. Statutes 2023 51A.21

Directors, Minn. Statutes 2023 51A.15

Officers, Minn. Statutes 2023 51A.15

Savings banks

Accounts, rights, Minn. Statutes 2023 50.17

Acting as, mergers and consolidations, Minn. Statutes 2023 49.38

Securities, see Fiduciaries under SECURITIES

Security transfers, Minn. Statutes 2023 520.28, 520.32, 520.33

Statutory rule against perpetuities, powers, Minn. Statutes 2023 501A.04

Tax liability

Cigarette and tobacco products taxes, Minn. Statutes 2023 297F.05

Income and franchise taxes, Minn. Statutes 2023 290.04, 290.30

Liquor taxes, Minn. Statutes 2023 297G.06

Motor fuel taxes, Minn. Statutes 2023 296A.14

Tax preparation services, exemptions, Minn. Statutes 2023 270C.445

Tax returns, income taxes, trusts, filing duties, Minn. Statutes 2023 289A.08, 289A.12

Transfers

Defined, Minn. Statutes 2023 520.21

Securities, see Fiduciaries under SECURITIES

Transfers to minors, custodial property transfers, Minn. Statutes 2023 527.26

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

Trustees, see TRUSTEES

Trusts, representatives serving as, Minn. Statutes 2023 501C.0303

Uniform Act for the Simplification of Fiduciary Security Transfers, Minn. Statutes 2023 520.21 to 520.31

Uniform Fiduciaries Act, generally, Minn. Statutes 2023 520.01 to 520.13

Uniform Fiduciary Access to Digital Assets Act, Minn. Statutes 2023 521A.01 to 521A.19

War service, Minn. Statutes 2023 525.95