INDIVIDUAL RETIREMENT ACCOUNTS

See also FINANCIAL INSTITUTIONS

Assets, medical assistance eligibility, exclusion, Minn. Statutes 2023 256B.056

Banks

Brokerage commissions, disclosure, Minn. Statutes 2023 48.15

Record keeping, Minn. Statutes 2023 48.15

Trustees or custodians, acting as, Minn. Statutes 2023 47.75, 48.15

Contributions to, defined as income, Minn. Statutes 2023 290A.03

Credit unions

Acting as trustees, Minn. Statutes 2023 47.75

Offering, Minn. Statutes 2023 52.04, 52.137

Custodians

Banks acting as, Minn. Statutes 2023 48.15

Savings associations acting as, Minn. Statutes 2023 51A.21

Definitions, Property Tax Refund Act, Minn. Statutes 2023 290A.03

Income

Debts owed to state, setoff exclusion, Minn. Statutes 2023 16D.16

Exemptions, Minn. Statutes 2023 550.37

Income taxes

Distributions from, defined as income, Minn. Statutes 2023 290A.03

Exemption, Minn. Statutes 2023 290.26

Industrial loan and thrift companies, acting as trustees, Minn. Statutes 2023 47.75

Personal property taxes, delinquent taxes, liens or levies for, exemptions, Minn. Statutes 2023 277.20, 277.21

Property subject to depletion, Uniform Principal and Income Act, Minn. Statutes 2023 501C.1111

Public retirement plans, refund repayments, using for, Minn. Statutes 2023 356.441

Rollovers

Nontaxable, public retirement plans, refund repayments, using for, Minn. Statutes 2023 356.441

Volunteer firefighters, Minn. Statutes 2023 424A.015

Savings associations

Acting as custodians, Minn. Statutes 2023 51A.21

Acting as trustees, Minn. Statutes 2023 47.75, 51A.21

Savings banks, acting as trustees, Minn. Statutes 2023 47.75, 50.085

Supplemental retirement plan, see HIGHER EDUCATION SUPPLEMENTAL RETIREMENT PLAN

Transfer of funds to, direct transfers authorized, Minn. Statutes 2023 352.15

Trustees

Financial institutions, Minn. Statutes 2023 47.75, 48.15, 51A.21

Information returns (taxes), Minn. Statutes 2023 289A.12, 289A.18

Value, defined as personal property, Minn. Statutes 2023 256J.08

Volunteer firefighters, Minn. Statutes 2023 353G.18, 424A.015, 424A.016