INDIVIDUAL RETIREMENT ACCOUNTS

See also FINANCIAL INSTITUTIONS

Assets, medical assistance eligibility, exclusion, Minn. Statutes 2008 256B.056, 256B.057

Banks

Brokerage commissions, disclosure, Minn. Statutes 2008 48.15

Record keeping, Minn. Statutes 2008 48.15

Trustees or custodians, acting as, Minn. Statutes 2008 47.75, 48.15

Contributions to, defined as income, Minn. Statutes 2008 290A.03

Contributions to, income and franchise taxes, Minn. Statutes 2008 290.067

Credit unions

Acting as trustees, Minn. Statutes 2008 47.75

Offering, Minn. Statutes 2008 52.04, 52.137

Custodians

Banks acting as, Minn. Statutes 2008 48.15

Savings associations acting as, Minn. Statutes 2008 51A.21

Definitions, Property Tax Refund Act, Minn. Statutes 2008 290A.03

Distributions from, income and franchise taxes, exemption, Minn. Statutes 2008 290.17

Income

Attachment, exemption, Minn. Statutes 2008 550.37

Debts owed to state, setoff exclusion, Minn. Statutes 2008 16D.16

Execution sale, exemption, Minn. Statutes 2008 550.37

Garnishment, exemption, Minn. Statutes 2008 550.37

Income taxes, exemption, Minn. Statutes 2008 290.26

Industrial loan and thrift companies

Acting as trustees, Minn. Statutes 2008 47.75

Personal property taxes, delinquent taxes

Liens or levies for, exemptions, Minn. Statutes 2008 277.20, 277.21

Public retirement plans

Refund repayments, using for, Minn. Statutes 2008 356.441

Rollovers, nontaxable, public retirement plans

Refund repayments, using for, Minn. Statutes 2008 356.441

Savings associations

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

Acting as trustees, Minn. Statutes 2008 47.75, 51A.21

Savings banks, acting as trustees, Minn. Statutes 2008 47.75, 50.085

Supplemental retirement plan, see HIGHER EDUCATION SUPPLEMENTAL RETIREMENT PLAN

Transfer of funds to, direct transfers authorized, Minn. Statutes 2008 352.15, 424A.02

Trustees

Financial institutions, Minn. Statutes 2008 47.75, 48.15, 51A.21

Information returns (taxes), Minn. Statutes 2008 289A.12, 289A.18

Value, defined as personal property, Minn. Statutes 2008 256J.08

Verification, MFIP applicants, Minn. Statutes 2008 256J.32