INDIVIDUAL RETIREMENT ACCOUNTS

See also FINANCIAL INSTITUTIONS

Assets, medical assistance eligibility, exclusion, Minn. Statutes 2015 256B.056, 256B.057

Banks

Brokerage commissions, disclosure, Minn. Statutes 2015 48.15

Record keeping, Minn. Statutes 2015 48.15

Trustees or custodians, acting as, Minn. Statutes 2015 47.75, 48.15

Contributions to

Defined as income, Minn. Statutes 2015 290A.03

Income and franchise taxes, Minn. Statutes 2015 290.067

Credit unions

Acting as trustees, Minn. Statutes 2015 47.75

Offering, Minn. Statutes 2015 52.04, 52.137

Custodians

Banks acting as, Minn. Statutes 2015 48.15

Savings associations acting as, Minn. Statutes 2015 51A.21

Definitions, Property Tax Refund Act, Minn. Statutes 2015 290A.03

Income

Debts owed to state, setoff exclusion, Minn. Statutes 2015 16D.16

Exemptions, Minn. Statutes 2015 550.37

Income taxes

Distributions from, defined as income, Minn. Statutes 2015 290A.03

Exemption, Minn. Statutes 2015 290.26

Industrial loan and thrift companies, acting as trustees, Minn. Statutes 2015 47.75

Personal property taxes, delinquent taxes, liens or levies for, exemptions, Minn. Statutes 2015 277.20, 277.21

Property subject to depletion, Uniform Principal and Income Act, Minn. Statutes 2015 501C.1111

Public retirement plans, refund repayments, using for, Minn. Statutes 2015 356.441

Rollovers

Nontaxable, public retirement plans, refund repayments, using for, Minn. Statutes 2015 356.441

Volunteer firefighters, Minn. Statutes 2015 353G.15, 424A.015

Savings associations

Acting as custodians, Minn. Statutes 2015 51A.21

Acting as trustees, Minn. Statutes 2015 47.75, 51A.21

Savings banks, acting as trustees, Minn. Statutes 2015 47.75, 50.085

Supplemental retirement plan, see HIGHER EDUCATION SUPPLEMENTAL RETIREMENT PLAN

Transfer of funds to, direct transfers authorized, Minn. Statutes 2015 352.15

Trustees

Financial institutions, Minn. Statutes 2015 47.75, 48.15, 51A.21

Information returns (taxes), Minn. Statutes 2015 289A.12, 289A.18

Value, defined as personal property, Minn. Statutes 2015 256J.08

Volunteer firefighters, Minn. Statutes 2015 353G.15, 424A.015, 424A.016