INDIVIDUAL RETIREMENT ACCOUNTS

See also FINANCIAL INSTITUTIONS

Assets, medical assistance eligibility, exclusion, Minn. Statutes 2011 256B.056, 256B.057

Banks

Brokerage commissions, disclosure, Minn. Statutes 2011 48.15

Record keeping, Minn. Statutes 2011 48.15

Trustees or custodians, acting as, Minn. Statutes 2011 47.75, 48.15

Contributions to

Defined as income, Minn. Statutes 2011 290A.03

Income and franchise taxes, Minn. Statutes 2011 290.067

Credit unions

Acting as trustees, Minn. Statutes 2011 47.75

Offering, Minn. Statutes 2011 52.04, 52.137

Custodians

Banks acting as, Minn. Statutes 2011 48.15

Savings associations acting as, Minn. Statutes 2011 51A.21

Definitions, Property Tax Refund Act, Minn. Statutes 2011 290A.03

Distributions from, income and franchise taxes, exemption, Minn. Statutes 2011 290.17

Income

Debts owed to state, setoff exclusion, Minn. Statutes 2011 16D.16

Exemptions, Minn. Statutes 2011 550.37

Income taxes, exemption, Minn. Statutes 2011 290.26

Industrial loan and thrift companies, acting as trustees, Minn. Statutes 2011 47.75

Personal property taxes, delinquent taxes

Liens or levies for, exemptions, Minn. Statutes 2011 277.20, 277.21

Public retirement plans, refund repayments, using for, Minn. Statutes 2011 356.441

Rollovers

Nontaxable, public retirement plans, refund repayments, using for, Minn. Statutes 2011 356.441

Volunteer firefighters, Minn. Statutes 2011 353G.15, 424A.015

Roth accounts, rollovers, tax treatment, Minn. Statutes 2011 290.01

Savings associations

Acting as custodians, Minn. Statutes 2011 51A.21

Acting as trustees, Minn. Statutes 2011 47.75, 51A.21

Savings banks, acting as trustees, Minn. Statutes 2011 47.75, 50.085

Supplemental retirement plan, see HIGHER EDUCATION SUPPLEMENTAL RETIREMENT PLAN

Transfer of funds to, direct transfers authorized, Minn. Statutes 2011 352.15

Trustees

Financial institutions, Minn. Statutes 2011 47.75, 48.15, 51A.21

Information returns (taxes), Minn. Statutes 2011 289A.12, 289A.18

Value, defined as personal property, Minn. Statutes 2011 256J.08

Verification, MFIP applicants, Minn. Statutes 2011 256J.32

Volunteer firefighters, Minn. Statutes 2011 353G.15, 424A.015, 424A.016