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2005 Minnesota Statutes Index (topics)

FIDUCIARIES

Accounting and bookkeeping

Family assets for independence, Minn. Statutes 2005 256E.35

Securities deposited in federal reserve banks, Minn. Statutes 2005 520.33

Administrators of estates, see ADMINISTRATORS OF ESTATES

Affiliates, fiduciaries defined as, Minn. Statutes 2005 513.41

Agents, see AGENTS

Appointment, appropriate evidence of

Defined, Minn. Statutes 2005 336.8-402

Generally, Minn. Statutes 2005 520.24

Assignment for benefit of creditors, see ASSIGNMENT FOR BENEFIT OF CREDITORS

Assignments

Defined, Minn. Statutes 2005 520.21

Generally, Uniform Act for the Simplification of Fiduciary Security Transfers, Minn. Statutes 2005 520.23

Banks

Acting as fiduciaries, see Fiduciaries, banks acting as under BANKS

Defined, Minn. Statutes 2005 520.01

Fiduciaries' personal accounts, duties, Minn. Statutes 2005 520.09

Bonds (officers and fiduciaries)

Insurance companies, liquidation, filing new bonds, Minn. Statutes 2005 60B.26

Lawsuits on, Minn. Statutes 2005 574.24, 2005 574.25

Surety costs, expense claims, Minn. Statutes 2005 574.19

Breach of fiduciary duty

Business corporations, Minn. Statutes 2005 302A.111, 2005 302A.251

Commitment and Treatment Act, Minn. Statutes 2005 253B.02

Cooperative associations, Minn. Statutes 2005 308A.325, 2005 308B.465

Corporations, Minn. Statutes 2005 300.64

Financial planners, Minn. Statutes 2005 45.026

Limited liability companies, Minn. Statutes 2005 322B.115, 2005 322B.663

Negotiable instruments, Minn. Statutes 2005 336.3-206, 2005 336.3-307

Nonprofit corporations, Minn. Statutes 2005 317A.257

Public retirement plans, see Breach of fiduciary duty under specific plans

Vulnerable adults, financial exploitation, Minn. Statutes 2005 609.2335

Breach of obligation

Checks drawn, Minn. Statutes 2005 520.07, 2005 520.08, 2005 520.09

Deposits in name of fiduciaries, Minn. Statutes 2005 520.07

Business corporations, see Fiduciaries under BUSINESS CORPORATIONS

Certificates and certification

Securities deposited in federal reserve banks, Minn. Statutes 2005 520.33

Cooperative associations, Minn. Statutes 2005 308A.201, 2005 308B.561, 2005 308B.611

Custodians for benefit of minors, transfers by, Minn. Statutes 2005 527.26

Declaratory judgment, right to request, Minn. Statutes 2005 555.04

Definitions

Banks and trust companies, Minn. Statutes 2005 48A.12

Commercial Code, Minn. Statutes 2005 336.3-307, 2005 336.8-402

Estate taxes, apportionment, Minn. Statutes 2005 524.3-916

Fraudulent Transfer Act, Minn. Statutes 2005 513.41

Income and franchise taxes, Minn. Statutes 2005 290.01

Probate proceedings, Minn. Statutes 2005 525.95

Public pension fiduciary responsibility, Minn. Statutes 2005 356A.01, 2005 356A.02

Uniform Act for the Simplification of Fiduciary Security Transfers, Minn. Statutes 2005 520.21

Uniform Fiduciaries Act, Minn. Statutes 2005 520.01

Uniform Probate Code, Minn. Statutes 2005 524.1-201

Deposits by

Authorized, Minn. Statutes 2005 520.07

Breach of obligation, Minn. Statutes 2005 520.07, 2005 520.08, 2005 520.09

Central depositories, Minn. Statutes 2005 520.32

Federal reserve banks, deposits of securities with, Minn. Statutes 2005 520.33

Fiduciaries, deposits in name of, Minn. Statutes 2005 520.07

Personal bank accounts, deposits in fiduciary accounts, Minn. Statutes 2005 520.09

Principals, deposits in name of, Minn. Statutes 2005 520.08

Trustees, deposits in name of, Minn. Statutes 2005 520.10

Duty on estate or trust

Income and franchise taxes, Minn. Statutes 2005 290.01

Evidence, appointment or incumbency, evidence of, Minn. Statutes 2005 520.24

Executors, see EXECUTORS

Fiduciary services, income and franchise taxes

Receipts factor, determination, Minn. Statutes 2005 290.191

Good faith

Defined, Minn. Statutes 2005 520.01

Public retirement plans, standard of conduct, Minn. Statutes 2005 356A.04

Guardians ad litem, see GUARDIANS AD LITEM

Guardians and conservators, see GUARDIANS AND CONSERVATORS

Guardians of minors, see GUARDIANS OF MINORS

Income and franchise taxes, see Fiduciary income taxes under INCOME AND FRANCHISE TAXES

Incumbency, appropriate evidence of

Defined, Minn. Statutes 2005 336.8-402

Generally, Minn. Statutes 2005 520.24

Indemnity, public retirement plans, Minn. Statutes 2005 356A.11

Insurance companies, bonds, Minn. Statutes 2005 60B.26

Interested persons, fiduciaries defined as, Minn. Statutes 2005 524.1-201

Investment Advisory Council, fiduciary duties, Minn. Statutes 2005 11A.09

Investment Board, fiduciary duties, Minn. Statutes 2005 11A.09

Investment securities, duties, see Fiduciaries under SECURITIES

Investments permitted

Higher Education Facilities Authority revenue bonds, Minn. Statutes 2005 136A.38

Higher Education Services Office revenue bonds, Minn. Statutes 2005 136A.178

Municipal gas agency bonds, Minn. Statutes 2005 453A.10

Municipal power agency bonds, Minn. Statutes 2005 453.60

Regional railroad authority bonds, Minn. Statutes 2005 398A.07

Rural Finance Authority bonds, Minn. Statutes 2005 41C.10

Savings association accounts, Minn. Statutes 2005 51A.31

Savings bank accounts, Minn. Statutes 2005 50.17

State university revenue bonds, Minn. Statutes 2005 136F.91

Leases, lawsuits against third parties, Minn. Statutes 2005 336.2A-531

Liability

Defined, Minn. Statutes 2005 356A.01

Gambling taxes, Minn. Statutes 2005 297E.02

Income taxes, Minn. Statutes 2005 270C.58

Security transfers, Minn. Statutes 2005 520.02, 2005 520.26, 2005 520.27

Tax liability, see same under this topic

Unemployment insurance taxes, Minn. Statutes 2005 268.063

Limited liability companies, Minn. Statutes 2005 322B.20, 2005 322B.36

Minnesota State Retirement System treasurer

Duties, Minn. Statutes 2005 352.05

Mortgage registry taxes, collection and remittance, Minn. Statutes 2005 287.08

National banks, Minn. Statutes 2005 48A.11, 2005 48A.15

Negotiable instruments, Minn. Statutes 2005 336.3-206, 2005 336.3-307

Nonprofit corporations, see Fiduciaries under NONPROFIT CORPORATIONS

Payments to, Minn. Statutes 2005 520.02

Personal representatives, see PERSONAL REPRESENTATIVES

Power of attorney, general authority, Minn. Statutes 2005 523.24

Principals

Bank accounts, breach of fiduciary obligations, liability of bank, Minn. Statutes 2005 520.07, 2005 520.08, 2005 520.09

Defined, Minn. Statutes 2005 520.01

Property held by, see ABANDONED AND UNCLAIMED PROPERTY

Proxies, see PROXIES (PERSONS)

Public pension fiduciary responsibility, Minn. Statutes 2005 356A.01 to 2005 356A.13

Public retirement plans, see Fiduciaries under specific plans

Receivers, see RECEIVERS AND RECEIVERSHIP

Reinsurance intermediary-brokers, Minn. Statutes 2005 60A.705 to 2005 60A.725

Residential mortgage originators and servicers, Minn. Statutes 2005 58.04, 2005 58.05, 2005 58.16

Safe deposit companies, ascertaining relationships, Minn. Statutes 2005 55.11

Savings associations

Accounts, Minn. Statutes 2005 51A.28, 2005 51A.31

Acting as fiduciary, Minn. Statutes 2005 51A.21

Directors, Minn. Statutes 2005 51A.15

Officers, Minn. Statutes 2005 51A.15

Savings banks

Accounts, rights, Minn. Statutes 2005 50.17

Acting as, mergers and consolidations, Minn. Statutes 2005 49.38

Securities, see Fiduciaries under SECURITIES

Security transfers, Minn. Statutes 2005 520.28, 2005 520.32, 2005 520.33

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

Tax liability

Cigarette and tobacco products taxes, Minn. Statutes 2005 297F.05

Income and franchise taxes, Minn. Statutes 2005 290.04, 2005 290.30

Liquor taxes, Minn. Statutes 2005 297G.06

Motor fuel taxes, Minn. Statutes 2005 296A.14

Tax preparation services, exemptions, Minn. Statutes 2005 270C.445

Tax returns

Income taxes, trusts, filing duties, Minn. Statutes 2005 289A.08, 2005 289A.12

Transfers to minors, custodial property transfers, Minn. Statutes 2005 527.26

Transfers

Defined, Minn. Statutes 2005 520.21

Securities, see Fiduciaries under SECURITIES

Trust companies, acting as fiduciaries, see Fiduciaries, trust companies acting as under TRUST COMPANIES

Trustees, see TRUSTEES

Uniform Act for the Simplification of Fiduciary Security Transfers, Minn. Statutes 2005 520.21 to 2005 520.31

Uniform Fiduciaries Act, generally, Minn. Statutes 2005 520.01 to 2005 520.13

Violations and penalties

Public pension fiduciary responsibility, violations, Minn. Statutes 2005 356A.03

War service, Minn. Statutes 2005 525.95

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