INDIVIDUAL RETIREMENT ACCOUNTS

See also FINANCIAL INSTITUTIONS

Assets, medical assistance eligibility, exclusion, Minn. Statutes 2025 256B.056

Banks

Brokerage commissions, disclosure, Minn. Statutes 2025 48.15

Record keeping, Minn. Statutes 2025 48.15

Trustees or custodians, acting as, Minn. Statutes 2025 47.75, 48.15

Contributions to, defined as income, Minn. Statutes 2025 290A.03

Credit unions

Acting as trustees, Minn. Statutes 2025 47.75

Offering, Minn. Statutes 2025 52.04, 52.137

Custodians

Banks acting as, Minn. Statutes 2025 48.15

Savings associations acting as, Minn. Statutes 2025 51A.21

Definitions, Property Tax Refund Act, Minn. Statutes 2025 290A.03

Income

Debts owed to state, setoff exclusion, Minn. Statutes 2025 16D.16

Exemptions, Minn. Statutes 2025 550.37

Income taxes

Distributions from, defined as income, Minn. Statutes 2025 290A.03

Exemption, Minn. Statutes 2025 290.26

Industrial loan and thrift companies, acting as trustees, Minn. Statutes 2025 47.75

Personal property taxes, delinquent taxes, liens or levies for, exemptions, Minn. Statutes 2025 277.20, 277.21

Property subject to depletion, Uniform Principal and Income Act, Minn. Statutes 2025 501C.1111

Public retirement plans, refund repayments, using for, Minn. Statutes 2025 356.441

Rollovers

Nontaxable, public retirement plans, refund repayments, using for, Minn. Statutes 2025 356.441

Volunteer firefighters, Minn. Statutes 2025 424A.015

Savings associations

Acting as custodians, Minn. Statutes 2025 51A.21

Acting as trustees, Minn. Statutes 2025 47.75, 51A.21

Savings banks, acting as trustees, Minn. Statutes 2025 47.75, 50.085

Supplemental retirement plan, see HIGHER EDUCATION SUPPLEMENTAL RETIREMENT PLAN

Transfer of funds to, direct transfers authorized, Minn. Statutes 2025 352.15

Trustees

Financial institutions, Minn. Statutes 2025 47.75, 48.15, 51A.21

Information returns (taxes), Minn. Statutes 2025 289A.12, 289A.18

Value, defined as personal property, Minn. Statutes 2025 142G.02

Volunteer firefighters, Minn. Statutes 2025 353G.18, 424A.015, 424A.016