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2005 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 2005 291.44

Administrators of estates, see ADMINISTRATORS OF ESTATES

After acquired property, see AFTER ACQUIRED PROPERTY

Appraisers, fees, Minn. Statutes 2005 357.21

Augmented estates

Composition of, Minn. Statutes 2005 524.2-203

Decedent's nonprobate transfers to others, Minn. Statutes 2005 524.2-205

Decedent's nonprobate transfers to surviving spouse, Minn. Statutes 2005 524.2-206

Exclusions, Minn. Statutes 2005 524.2-208

Surviving spouses, nonprobate transfers, Minn. Statutes 2005 524.2-206, 2005 524.2-207

Value of, Minn. Statutes 2005 524.2-203 to 2005 524.2-207

Beneficiaries

Distributions to, tax information statements, Minn. Statutes 2005 289A.12

Income, jurisdiction to tax, Minn. Statutes 2005 290.014

Tax returns of decedent, inspection, rights, Minn. Statutes 2005 270B.03

Claims against

Claims of beneficial interest, Minn. Statutes 2005 520.21

Committed persons, Minn. Statutes 2005 253B.07

Funeral expenses, MFIP recipients, Minn. Statutes 2005 256.935

General assistance medical care, Minn. Statutes 2005 256B.15

General assistance payments, Minn. Statutes 2005 256D.16

Medical assistance, Minn. Statutes 2005 256B.15

Old age assistance, Minn. Statutes 2005 256.25, 2005 256.462

Real estate tax judgment sales redemption, payment by creditors, Minn. Statutes 2005 281.05

Redemption of deceased debtor's real property by creditor, Minn. Statutes 2005 550.30 to 2005 550.35

Security transfers, Minn. Statutes 2005 520.21

Claims of beneficial interest, Minn. Statutes 2005 520.21

Conveyance of real property of decedents by personal representatives, conflicting description of property, validation of deed, Minn. Statutes 2005 507.42

Coroner data, access, Minn. Statutes 2005 13.83

County courts, jurisdiction

Exclusive original jurisdiction over, Minn. Statutes 2005 487.14

Probate division, Minn. Statutes 2005 487.27

Definitions

Estate taxes, Minn. Statutes 2005 291.005, 2005 291.41, 2005 524.3-916

Fiduciary security transfers, Minn. Statutes 2005 520.21

Income and franchise taxes, Minn. Statutes 2005 290.01

Intestate succession, Minn. Statutes 2005 525.13

Uniform Anatomical Gift Act, Minn. Statutes 2005 525.921

Uniform Custodial Trust Act, Minn. Statutes 2005 529.01

Uniform Probate Code, Minn. Statutes 2005 524.1-201

Uniform Transfers to Minors Act, Minn. Statutes 2005 527.21

Designated beneficiary

Decedents estates defined as, Minn. Statutes 2005 354A.011

Devisees, see under DEVISES AND BEQUESTS

Disclosure, tax returns of estate, Minn. Statutes 2005 270B.03

Distribution proceedings

Foreign money claims, Minn. Statutes 2005 548.40 to 2005 548.53

Donees of property

Tax returns of decedent, inspection, rights, Minn. Statutes 2005 270B.03

Duty on estate or trust

Income and franchise taxes, Minn. Statutes 2005 290.01

Estate taxes, see ESTATE TAXES

Executors, see EXECUTORS

Family allowance, Minn. Statutes 2005 524.2-204

Federal gross estate

Valuation, Minn. Statutes 2005 291.075, 2005 291.215

Federal taxable income, Minn. Statutes 2005 290.01

Gross income, allocation to state, Minn. Statutes 2005 290.17

Heirs, see HEIRS

Hennepin County Municipal Court

Judges, payment of salary, Minn. Statutes 2005 488A.021

Human services recipients

Welfare fraud, recovery of assistance, Minn. Statutes 2005 256.98

Income earned during administration of decedents estates

Expenses charged against principal, Uniform Principal and Income Act, Minn. Statutes 2005 501B.61

Income, Minn. Statutes 2005 501B.61, 2005 501B.63

Trustee's income, Minn. Statutes 2005 501B.63

Income taxes, see INCOME AND FRANCHISE TAXES

Interested persons

Defined, Minn. Statutes 2005 291.41

Estate tax arbitration board hearings, Minn. Statutes 2005 291.44

Notice received, domicile, election to invoke, Minn. Statutes 2005 291.42

Interference with, persons not executors, damages, Minn. Statutes 2005 573.04

Intestate estates, see INTESTATE ESTATES

Lawsuits

Costs and disbursements, recovery, Minn. Statutes 2005 549.14

Professional firms, ownership interests, tender of fair value, Minn. Statutes 2005 319B.08

Tax refunds, venue, Minn. Statutes 2005 289A.50

Legacies, see LEGACIES

Legatees, see LEGATEES

Liability

Income taxes, Minn. Statutes 2005 270C.58

Payment of rent, death of lessee, Minn. Statutes 2005 504B.265

Taxes, payment or return violations, Minn. Statutes 2005 270C.56

Licensed contractors

Business continued after death, Minn. Statutes 2005 326.242

Liens upon, retired judges, unrecovered per diem overpayments, Minn. Statutes 2005 490.102

Limited partnerships

Dissociation of partners, events causing, Minn. Statutes 2005 321.0601, 2005 321.0603

Distribution of entire interest, general partners, events of withdrawal, Minn. Statutes 2005 322A.32

Lottery prizes, payment to, Minn. Statutes 2005 349A.08

Medical examiner data, access, Minn. Statutes 2005 13.83

Minnesota gross estate

Valuation, Minn. Statutes 2005 291.075, 2005 291.215

Negotiable instruments

Holders in due course, successors in interest, Minn. Statutes 2005 336.3-302

Nontrust estates

Uniform Principal and Income Act, Minn. Statutes 2005 501B.72

Notice given, income and franchise taxes, extensions, or changes to tax status or return information, Minn. Statutes 2005 290.05

Partnerships, see Deceased partners under PARTNERSHIPS

Payments by, estate tax arbitration boards, costs, Minn. Statutes 2005 291.44

Payments to

Ambulance service personnel longevity award and incentive program, Minn. Statutes 2005 144E.46

Crime victim reparations, Minn. Statutes 2005 611A.52, 2005 611A.53

Life insurance benefits, deceased persons, Minn. Statutes 2005 61A.092

Public retirement plans, see Decedents estates under specific plans

Salaries, district court administrators, Minn. Statutes 2005 15A.083

State employee severance pay, highly compensated employees, Minn. Statutes 2005 43A.17

Unemployment benefits, deceased persons, Minn. Statutes 2005 268.087

Personal representatives, see PERSONAL REPRESENTATIVES

Probate, see PROBATE

Property, basis, federal and state income taxes, Minn. Statutes 2005 290.01

Public safety officer's survivor benefits, payment, Minn. Statutes 2005 299A.44

Real property

Alienation by heirs, Minn. Statutes 2005 573.18

Judgments against executors or administrators, effect, Minn. Statutes 2005 573.03

Liability

Debts charged on property, Minn. Statutes 2005 573.17, 2005 573.20

Judgments against executors or administrators, Minn. Statutes 2005 573.03

Judgments against heirs, Minn. Statutes 2005 573.09, 2005 573.18

Redemption of deceased debtor's real property by creditor, Minn. Statutes 2005 550.30 to 2005 550.35

Recovery from

Medical assistance

Limitations, long-term care partnership, Minn. Statutes 2005 256B.0571

Representatives

Liability, estate taxes, payment, Minn. Statutes 2005 291.12

Property, power of sale, Minn. Statutes 2005 291.16

Resident estates, definitions, Minn. Statutes 2005 290.01

Set asides, cemetery lots or graves

Maintenance funds, Minn. Statutes 2005 306.56, 2005 306.57

Situs of property, defined, Minn. Statutes 2005 291.005

Spouse's election

Statutory rule against perpetuities, Minn. Statutes 2005 501A.04

Survivorship, see SURVIVORSHIP

Tax liability

Income and franchise taxes, fiduciaries, duty to pay, Minn. Statutes 2005 290.30

Tax returns

Disclosure, Minn. Statutes 2005 270B.03

Income taxes, Minn. Statutes 2005 289A.08, 2005 290.014

Inspection, Minn. Statutes 2005 270B.03

Tax-exempt estates, lists, publication, Minn. Statutes 2005 270B.02

Taxable income, Minn. Statutes 2005 290.01

Tender to, professional firms

Ownership interests, fair value, Minn. Statutes 2005 319B.08

Transfer or delivery of property

Representatives or trustees, duties, Minn. Statutes 2005 291.12

Transferees, Minn. Statutes 2005 291.12, 2005 291.27

Transferees of property

Income tax returns, filing, duties, Minn. Statutes 2005 289A.08

Liability, Minn. Statutes 2005 270C.58

Trustees

Liability, payment of estate taxes, Minn. Statutes 2005 291.12

Property, power of sale, Minn. Statutes 2005 291.16

Tax returns of decedent, inspection, rights, Minn. Statutes 2005 270B.03

Valuation

Federal regulations, compliance, Minn. Statutes 2005 291.215

Qualified property, special use valuations, Minn. Statutes 2005 291.075

Wills, see WILLS

700 State Office Building, 100 Rev. Dr. Martin Luther King Jr. Blvd., St. Paul, MN 55155 ♦ Phone: (651) 296-2868 ♦ TTY: 1-800-627-3529 ♦ Fax: (651) 296-0569