INDIVIDUAL RETIREMENT ACCOUNTS

See also FINANCIAL INSTITUTIONS

Assets, medical assistance eligibility, exclusion, Minn. Statutes 2016 256B.056, 256B.057

Banks

Brokerage commissions, disclosure, Minn. Statutes 2016 48.15

Record keeping, Minn. Statutes 2016 48.15

Trustees or custodians, acting as, Minn. Statutes 2016 47.75, 48.15

Contributions to

Defined as income, Minn. Statutes 2016 290A.03

Income and franchise taxes, Minn. Statutes 2016 290.067

Credit unions

Acting as trustees, Minn. Statutes 2016 47.75

Offering, Minn. Statutes 2016 52.04, 52.137

Custodians

Banks acting as, Minn. Statutes 2016 48.15

Savings associations acting as, Minn. Statutes 2016 51A.21

Definitions, Property Tax Refund Act, Minn. Statutes 2016 290A.03

Income

Debts owed to state, setoff exclusion, Minn. Statutes 2016 16D.16

Exemptions, Minn. Statutes 2016 550.37

Income taxes

Distributions from, defined as income, Minn. Statutes 2016 290A.03

Exemption, Minn. Statutes 2016 290.26

Industrial loan and thrift companies, acting as trustees, Minn. Statutes 2016 47.75

Personal property taxes, delinquent taxes, liens or levies for, exemptions, Minn. Statutes 2016 277.20, 277.21

Property subject to depletion, Uniform Principal and Income Act, Minn. Statutes 2016 501C.1111

Public retirement plans, refund repayments, using for, Minn. Statutes 2016 356.441

Rollovers

Nontaxable, public retirement plans, refund repayments, using for, Minn. Statutes 2016 356.441

Volunteer firefighters, Minn. Statutes 2016 353G.15, 424A.015

Savings associations

Acting as custodians, Minn. Statutes 2016 51A.21

Acting as trustees, Minn. Statutes 2016 47.75, 51A.21

Savings banks, acting as trustees, Minn. Statutes 2016 47.75, 50.085

Supplemental retirement plan, see HIGHER EDUCATION SUPPLEMENTAL RETIREMENT PLAN

Transfer of funds to, direct transfers authorized, Minn. Statutes 2016 352.15

Trustees

Financial institutions, Minn. Statutes 2016 47.75, 48.15, 51A.21

Information returns (taxes), Minn. Statutes 2016 289A.12, 289A.18

Value, defined as personal property, Minn. Statutes 2016 256J.08

Volunteer firefighters, Minn. Statutes 2016 353G.15, 424A.015, 424A.016