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2004 Minnesota Statutes Index (topics)

DECEDENTS ESTATES

See also ADMINISTRATORS OF ESTATES; DESCENT AND DISTRIBUTION; ESCHEAT; LEGACIES; PROBATE; WILLS

Administrative expenses

Estate tax arbitration boards, costs, Minn. Statutes 2004 291.44

Administrators of estates, see ADMINISTRATORS OF ESTATES

After acquired property, see AFTER ACQUIRED PROPERTY

Appraisers, fees, Minn. Statutes 2004 357.21

Augmented estates

Composition of, Minn. Statutes 2004 524.2-203

Decedent's nonprobate transfers to others, Minn. Statutes 2004 524.2-205

Decedent's nonprobate transfers to surviving spouse, Minn. Statutes 2004 524.2-206

Exclusions, Minn. Statutes 2004 524.2-208

Surviving spouses, nonprobate transfers, Minn. Statutes 2004 524.2-206, 2004 524.2-207

Value of, Minn. Statutes 2004 524.2-203 to 2004 524.2-207

Beneficiaries

Distributions to, tax information statements, Minn. Statutes 2004 289A.12

Income, jurisdiction to tax, Minn. Statutes 2004 290.014

Tax returns of decedent, inspection, rights, Minn. Statutes 2004 270B.03

Claims against

Claims of beneficial interest, defined, Minn. Statutes 2004 520.21

Committed persons, Minn. Statutes 2004 253B.07

Funeral expenses, MFIP recipients, Minn. Statutes 2004 256.935

General assistance medical care, Minn. Statutes 2004 256B.15

General assistance payments, Minn. Statutes 2004 256D.16

Medical assistance, Minn. Statutes 2004 256B.15

Old age assistance, Minn. Statutes 2004 256.25, 2004 256.462

Real estate tax judgment sales redemption, payment by creditors, Minn. Statutes 2004 281.05

Redemption of deceased debtor's real property by creditor, Minn. Statutes 2004 550.30 to 2004 550.35

Security transfers, Minn. Statutes 2004 520.21

Claims of beneficial interest, defined, Minn. Statutes 2004 520.21

Conveyance of real property of decedents by personal representatives, conflicting description of property, validation of deed, Minn. Statutes 2004 507.42

Coroner data, access, Minn. Statutes 2004 13.83

County courts, jurisdiction

Exclusive original jurisdiction over, Minn. Statutes 2004 487.14

Probate division, Minn. Statutes 2004 487.27

Definitions

Estate taxes, apportionment, Minn. Statutes 2004 524.3-916

Income and franchise taxes, Minn. Statutes 2004 290.01

Intestate succession, Minn. Statutes 2004 525.13

Uniform Anatomical Gift Act, Minn. Statutes 2004 525.921

Uniform Custodial Trust Act, Minn. Statutes 2004 529.01

Uniform Probate Code, Minn. Statutes 2004 524.1-201

Uniform Transfers to Minors Act, Minn. Statutes 2004 527.21

Withholding (taxes), Minn. Statutes 2004 290.92

Designated beneficiary

Decedents estates defined as, Minn. Statutes 2004 354A.011

Devisees, see under DEVISES AND BEQUESTS

Disclosure, tax returns of estate, Minn. Statutes 2004 270B.03

Distribution proceedings

Foreign money claims, Minn. Statutes 2004 548.40 to 2004 548.53

Donees of property

Tax returns of decedent, inspection, rights, Minn. Statutes 2004 270B.03

Duty on estate or trust

Interpretation of law, income and franchise taxes, Minn. Statutes 2004 290.01

Employers, decedents estates defined as, Minn. Statutes 2004 290.92

Estate taxes, see ESTATE TAXES

Estates, defined, Minn. Statutes 2004 524.1-201

Executors, see EXECUTORS

Family allowance, Minn. Statutes 2004 524.2-204

Federal gross estate

Defined, Minn. Statutes 2004 291.005

Valuation, Minn. Statutes 2004 291.075, 2004 291.215

Federal taxable income, Minn. Statutes 2004 290.01

Gross income, allocation to state, Minn. Statutes 2004 290.17

Heirs, see HEIRS

Hennepin County Municipal Court

Judges, payment of salary, Minn. Statutes 2004 488A.021

Human services recipients

Welfare fraud, recovery of assistance, Minn. Statutes 2004 256.98

Income earned during administration of decedents estates

Expenses charged against principal, Uniform Principal and Income Act, Minn. Statutes 2004 501B.61

Income, Minn. Statutes 2004 501B.61, 2004 501B.63

Trustee's income, Minn. Statutes 2004 501B.63

Income taxes, see INCOME AND FRANCHISE TAXES

Interested persons

Defined, Minn. Statutes 2004 291.41

Estate tax arbitration board hearings, Minn. Statutes 2004 291.44

Notice received, domicile, election to invoke, Minn. Statutes 2004 291.42

Interference with, persons not executors, damages, Minn. Statutes 2004 573.04

Interpretation of law

Duty on estate or trust, income and franchise taxes, Minn. Statutes 2004 290.01

Intestate estates, see INTESTATE ESTATES

Lawsuits

Costs and disbursements, recovery, Minn. Statutes 2004 549.14

Professional firms, ownership interests, tender of fair value, Minn. Statutes 2004 319B.08

Tax refunds, venue, Minn. Statutes 2004 289A.50

Legacies, see LEGACIES

Legatees, see LEGATEES

Liability

Estate taxes, Minn. Statutes 2004 289A.31

Income taxes, Minn. Statutes 2004 289A.31

Payment of rent, death of lessee, Minn. Statutes 2004 504B.265

Sales and use taxes, Minn. Statutes 2004 289A.31

Taxes, payment or return violations, Minn. Statutes 2004 270.101

Licensed contractors

Business continued after death, Minn. Statutes 2004 326.242

Liens upon, retired judges, unrecovered per diem overpayments, Minn. Statutes 2004 490.102

Limited partnerships

Dissociation of partners, events causing, Minn. Statutes 2004 321.0601, 2004 321.0603

Distribution of entire interest, general partners, events of withdrawal, Minn. Statutes 2004 322A.32

Lottery prizes, payment to, Minn. Statutes 2004 349A.08

Medical examiner data, access, Minn. Statutes 2004 13.83

Minnesota gross estate

Defined, Minn. Statutes 2004 291.005

Valuation, Minn. Statutes 2004 291.075, 2004 291.215

Negotiable instruments

Holders in due course, successors in interest, Minn. Statutes 2004 336.3-302

Nontrust estates

Uniform Principal and Income Act, Minn. Statutes 2004 501B.72

Notice given, income and franchise taxes, extensions, or changes to tax status or return information, Minn. Statutes 2004 290.05

Partnerships, see Deceased partners under PARTNERSHIPS

Payments by, estate tax arbitration boards, costs, Minn. Statutes 2004 291.44

Payments to

Ambulance service personnel longevity award and incentive program, Minn. Statutes 2004 144E.46

Crime victim reparations, Minn. Statutes 2004 611A.52, 2004 611A.53

Life insurance benefits, deceased persons, Minn. Statutes 2004 61A.092

Public retirement plans, see Decedents estates under specific plans

Salaries, judges, Minn. Statutes 2004 15A.083

State employee severance pay, highly compensated employees, Minn. Statutes 2004 43A.17

Unemployment benefits, deceased persons, Minn. Statutes 2004 268.087

Personal representatives, see PERSONAL REPRESENTATIVES

Probate, see PROBATE

Property, basis, federal and state income taxes, Minn. Statutes 2004 290.01

Public safety officer's survivor benefits, payment, Minn. Statutes 2004 299A.44

Real property

Alienation by heirs, Minn. Statutes 2004 573.18

Judgments against executors or administrators, effect, Minn. Statutes 2004 573.03

Liability

Debts charged on property, Minn. Statutes 2004 573.17, 2004 573.20

Judgments against executors or administrators, Minn. Statutes 2004 573.03

Judgments against heirs, Minn. Statutes 2004 573.09, 2004 573.18

Redemption of deceased debtor's real property by creditor, Minn. Statutes 2004 550.30 to 2004 550.35

Representatives

Liability, estate taxes, payment, Minn. Statutes 2004 291.12

Property, power of sale, Minn. Statutes 2004 291.16

Resident estates

Definitions, income and franchise taxes, Minn. Statutes 2004 290.01

Set asides, cemetery lots or graves

Maintenance funds, Minn. Statutes 2004 306.56, 2004 306.57

Settlements, defined, Minn. Statutes 2004 524.1-201

Situs of property, defined, Minn. Statutes 2004 291.005

Spouse's election

Statutory rule against perpetuities, Minn. Statutes 2004 501A.04

Survivorship, see SURVIVORSHIP

Tax liability

Income and franchise taxes, fiduciaries, duty to pay, Minn. Statutes 2004 290.30

Tax returns

Disclosure, Minn. Statutes 2004 270B.03

Income taxes, Minn. Statutes 2004 289A.08, 2004 290.014

Inspection, Minn. Statutes 2004 270B.03

Tax-exempt estates, lists, publication, Minn. Statutes 2004 270B.02

Taxable income, Minn. Statutes 2004 290.01

Tender to, professional firms

Ownership interests, fair value, Minn. Statutes 2004 319B.08

Transfer or delivery of property

Representatives or trustees, duties, Minn. Statutes 2004 291.12

Transferees, Minn. Statutes 2004 291.12, 2004 291.27

Transferees of property

Income tax returns, filing, duties, Minn. Statutes 2004 289A.08

Liability, Minn. Statutes 2004 289A.31

Trustees

Liability, payment of estate taxes, Minn. Statutes 2004 291.12

Property, power of sale, Minn. Statutes 2004 291.16

Tax returns of decedent, inspection, rights, Minn. Statutes 2004 270B.03

Valuation

Federal regulations, compliance, Minn. Statutes 2004 291.215

Qualified property, special use valuations, Minn. Statutes 2004 291.075

Wills, see WILLS

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