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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 2013 256B.056, 2013 256B.057

Banks

Brokerage commissions, disclosure, Minn. Statutes 2013 48.15

Record keeping, Minn. Statutes 2013 48.15

Trustees or custodians, acting as, Minn. Statutes 2013 47.75, 2013 48.15

Contributions to

Defined as income, Minn. Statutes 2013 290A.03

Income and franchise taxes, Minn. Statutes 2013 290.067

Credit unions

Acting as trustees, Minn. Statutes 2013 47.75

Offering, Minn. Statutes 2013 52.04, 2013 52.137

Custodians

Banks acting as, Minn. Statutes 2013 48.15

Savings associations acting as, Minn. Statutes 2013 51A.21

Definitions, Property Tax Refund Act, Minn. Statutes 2013 290A.03

Income taxes

Distributions from, defined as income, Minn. Statutes 2013 290A.03

Exemption, Minn. Statutes 2013 290.26

Income

Debts owed to state, setoff exclusion, Minn. Statutes 2013 16D.16

Exemptions, Minn. Statutes 2013 550.37

Industrial loan and thrift companies, acting as trustees, Minn. Statutes 2013 47.75

Personal property taxes, delinquent taxes, liens or levies for, exemptions, Minn. Statutes 2013 277.20, 2013 277.21

Public retirement plans, refund repayments, using for, Minn. Statutes 2013 356.441

Rollovers

Nontaxable, public retirement plans, refund repayments, using for, Minn. Statutes 2013 356.441

Volunteer firefighters, Minn. Statutes 2013 353G.15, 2013 424A.015

Savings associations

Acting as custodians, Minn. Statutes 2013 51A.21

Acting as trustees, Minn. Statutes 2013 47.75, 2013 51A.21

Savings banks, acting as trustees, Minn. Statutes 2013 47.75, 2013 50.085

Supplemental retirement plan, see HIGHER EDUCATION SUPPLEMENTAL RETIREMENT PLAN

Transfer of funds to, direct transfers authorized, Minn. Statutes 2013 352.15

Trustees

Financial institutions, Minn. Statutes 2013 47.75, 2013 48.15, 2013 51A.21

Information returns (taxes), Minn. Statutes 2013 289A.12, 2013 289A.18

Value, defined as personal property, Minn. Statutes 2013 256J.08

Verification, MFIP applicants, Minn. Statutes 2013 256J.32

Volunteer firefighters, Minn. Statutes 2013 353G.15, 2013 424A.015, 2013 424A.016