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Minnesota Legislature

Office of the Revisor of Statutes

INDIVIDUAL RETIREMENT ACCOUNTS

See also FINANCIAL INSTITUTIONS

Assets, medical assistance eligibility

Exclusion, Minn. Statutes 2006 256B.056, 2006 256B.057

Banks

Brokerage commissions, disclosure, Minn. Statutes 2006 48.15

Record keeping, Minn. Statutes 2006 48.15

Trustees or custodians, acting as, Minn. Statutes 2006 47.75, 2006 48.15

Contributions to, defined as income, Minn. Statutes 2006 290A.03

Contributions to

Income and franchise taxes, Minn. Statutes 2006 290.067

Credit unions

Acting as trustees, Minn. Statutes 2006 47.75

Offering, Minn. Statutes 2006 52.04, 2006 52.137

Custodians

Banks acting as, Minn. Statutes 2006 48.15

Savings associations acting as, Minn. Statutes 2006 51A.21

Definitions, Property Tax Refund Act, Minn. Statutes 2006 290A.03

Distributions from

Income and franchise taxes, exemption, Minn. Statutes 2006 290.17

Income taxes, exemption, Minn. Statutes 2006 290.26

Income

Attachment, exemption, Minn. Statutes 2006 550.37

Debts owed to state, setoff exclusion, Minn. Statutes 2006 16D.16

Execution sale, exemption, Minn. Statutes 2006 550.37

Garnishment, exemption, Minn. Statutes 2006 550.37

Industrial loan and thrift companies

Acting as trustees, Minn. Statutes 2006 47.75

Personal property taxes, delinquent taxes

Liens or levies for, exemptions, Minn. Statutes 2006 277.20, 2006 277.21

Public retirement plans

Refund repayments, using for, Minn. Statutes 2006 356.441

Rollovers, nontaxable, public retirement plans

Refund repayments, using for, Minn. Statutes 2006 356.441

Savings associations

Acting as custodians, Minn. Statutes 2006 51A.21

Acting as trustees, Minn. Statutes 2006 47.75, 2006 51A.21

Savings banks, acting as trustees, Minn. Statutes 2006 47.75, 2006 50.085

Supplemental retirement plan, see HIGHER EDUCATION SUPPLEMENTAL RETIREMENT PLAN

Transfer of funds to, direct transfers authorized, Minn. Statutes 2006 352.15, 2006 424A.02

Trustees

Financial institutions, Minn. Statutes 2006 47.75, 2006 48.15, 2006 51A.21

Information returns (taxes), Minn. Statutes 2006 289A.12, 2006 289A.18

Value, defined as personal property, Minn. Statutes 2006 256J.08

Verification, MFIP applicants, Minn. Statutes 2006 256J.32