INDIVIDUAL RETIREMENT ACCOUNTS

See also FINANCIAL INSTITUTIONS

Assets, medical assistance eligibility

Exclusion, Minn. Statutes 2005 256B.056, 256B.057

Banks

Brokerage commissions, disclosure, Minn. Statutes 2005 48.15

Record keeping, Minn. Statutes 2005 48.15

Trustees or custodians, acting as, Minn. Statutes 2005 47.75, 48.15

Contributions to, defined as income, Minn. Statutes 2005 290.067, 290A.03

Credit unions

Acting as trustees, Minn. Statutes 2005 47.75

Offering, Minn. Statutes 2005 52.04, 52.137

Custodians

Banks acting as, Minn. Statutes 2005 48.15

Savings associations acting as, Minn. Statutes 2005 51A.21

Definitions

Dependent care credit, Minn. Statutes 2005 290.067

Property Tax Refund Act, Minn. Statutes 2005 290A.03

Distributions from

Income and franchise taxes, exemption, Minn. Statutes 2005 290.17

Income

Attachment, exemption, Minn. Statutes 2005 550.37

Debts owed to state, setoff exclusion, Minn. Statutes 2005 16D.16

Execution sale, exemption, Minn. Statutes 2005 550.37

Garnishment, exemption, Minn. Statutes 2005 550.37

Income taxes, exemption, Minn. Statutes 2005 290.26

Industrial loan and thrift companies

Acting as trustees, Minn. Statutes 2005 47.75

Personal property taxes, delinquent taxes

Liens or levies for, exemptions, Minn. Statutes 2005 277.20, 277.21

Public retirement plans

Refund repayments, using for, Minn. Statutes 2005 356.441

Rollovers, nontaxable, public retirement plans

Refund repayments, using for, Minn. Statutes 2005 356.441

Savings associations

Acting as custodians, Minn. Statutes 2005 51A.21

Acting as trustees, Minn. Statutes 2005 47.75, 51A.21

Savings banks, acting as trustees, Minn. Statutes 2005 47.75, 50.085

Supplemental retirement plan, see HIGHER EDUCATION SUPPLEMENTAL RETIREMENT PLAN

Transfer of funds to, direct transfers authorized, Minn. Statutes 2005 352.15, 352C.09, 424A.02

Trustees

Financial institutions, Minn. Statutes 2005 47.75, 48.15, 51A.21

Information returns (taxes), Minn. Statutes 2005 289A.12, 289A.18

Value, defined as personal property, Minn. Statutes 2005 256J.08

Verification, MFIP applicants, Minn. Statutes 2005 256J.32