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Minnesota Legislature

Office of the Revisor of Statutes

DECEDENTS ESTATES

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

Administrators of estates, see ADMINISTRATORS OF ESTATES

After acquired property, see AFTER ACQUIRED PROPERTY

Appraisers, fees, Minn. Statutes 2018 357.21

Augmented estates

Composition of, Minn. Statutes 2018 524.2-203

Decedent's nonprobate transfers, Minn. Statutes 2018 524.2-205, 2018 524.2-206

Exclusions, Minn. Statutes 2018 524.2-208

Net value, Minn. Statutes 2018 524.2-204

Surviving spouses, nonprobate transfers, Minn. Statutes 2018 524.2-206, 2018 524.2-207

Value of, Minn. Statutes 2018 524.2-203 to 2018 524.2-207

Beneficiaries

Disclaimer of property interests, Minn. Statutes 2018 524.2-1101 to 2018 524.2-1116

Distributions to, tax information statements, Minn. Statutes 2018 289A.12

Income, jurisdiction to tax, Minn. Statutes 2018 290.014

Tax returns of decedent, inspection, rights, Minn. Statutes 2018 270B.03

Claims against

Claims of beneficial interest, Minn. Statutes 2018 520.21

Committed persons, Minn. Statutes 2018 253B.07

Cremation, burial, and funeral expenses, MFIP recipients, Minn. Statutes 2018 256.935

Defined, Minn. Statutes 2018 524.5-102

Distributees' liability, Minn. Statutes 2018 524.3-1004, 2018 524.3-1006

General assistance medical care, Minn. Statutes 2018 256B.15

General assistance payments, Minn. Statutes 2018 256D.16, 2018 519.05

Indigents, burial costs, Minn. Statutes 2018 261.04, 2018 519.05

Medical assistance, Minn. Statutes 2018 256B.15, 2018 519.05

Old age assistance, Minn. Statutes 2018 256.25, 2018 256.462

Real estate tax judgment sales redemption, payment by creditors, Minn. Statutes 2018 281.05

Redemption of deceased debtor's real property by creditor, Minn. Statutes 2018 550.30 to 2018 550.35

Security transfers, Minn. Statutes 2018 520.21

Claims of beneficial interest, Minn. Statutes 2018 520.21

Conveyance of real property of decedents by personal representatives, conflicting description of property, validation of deed, Minn. Statutes 2018 507.42

Coroner data, access, Minn. Statutes 2018 13.83

Definitions

Estate taxes, Minn. Statutes 2018 291.005, 2018 524.3-916

Fiduciary security transfers, Minn. Statutes 2018 520.21

Income and franchise taxes, Minn. Statutes 2018 290.01

Intestate succession, Minn. Statutes 2018 525.13

Uniform Custodial Trust Act, Minn. Statutes 2018 529.01

Uniform Probate Code, Minn. Statutes 2018 524.1-201

Uniform Transfers to Minors Act, Minn. Statutes 2018 527.21

Designated beneficiary, decedents estates defined as, Minn. Statutes 2018 354A.011

Devisees, see under DEVISES AND BEQUESTS

Disclosure, tax returns of estate, Minn. Statutes 2018 270B.03

Distribution proceedings, foreign money claims, Minn. Statutes 2018 548.40 to 2018 548.53

Donees of property, tax returns of decedent, inspection, rights, Minn. Statutes 2018 270B.03

Duty on estate or trust, income and franchise taxes, Minn. Statutes 2018 290.01

Estate taxes, see ESTATE TAXES

Executors, see EXECUTORS

Family allowance, Minn. Statutes 2018 524.2-204

Federal gross estate, valuation, Minn. Statutes 2018 291.075, 2018 291.215

Gross income, allocation to state, Minn. Statutes 2018 290.17

Heirs, see HEIRS

Human services recipients, welfare fraud, recovery of assistance, Minn. Statutes 2018 256.98

Income and franchise taxes, extensions or changes to tax status or return information, Minn. Statutes 2018 290.05

Income earned during administration of decedents estates, Uniform Principal and Income Act, Minn. Statutes 2018 501C.1103

Income taxes, see INCOME AND FRANCHISE TAXES

Interference with, persons not executors, damages, Minn. Statutes 2018 573.04

Intestate estates, see INTESTATE ESTATES

Lawsuits

Costs and disbursements, recovery, Minn. Statutes 2018 549.14

Professional firms, ownership interests, tender of fair value, Minn. Statutes 2018 319B.08

Tax refunds, venue, Minn. Statutes 2018 289A.50

Legacies, see LEGACIES

Legatees, see LEGATEES

Liability

Income taxes, Minn. Statutes 2018 270C.58

Payment of rent, death of lessee, Minn. Statutes 2018 504B.265

Taxes, Minn. Statutes 2018 270C.56

Limited liability companies, dissociation of members, events causing, Minn. Statutes 2018 322C.0602

Limited partnerships, dissociation of partners, events causing, Minn. Statutes 2018 321.0601, 2018 321.0603

Lottery prizes, payment to, Minn. Statutes 2018 349A.08

Medical examiner data, access, Minn. Statutes 2018 13.83

Minnesota gross estate, valuation, Minn. Statutes 2018 291.075, 2018 291.215

Negotiable instruments, holders in due course, successors in interest, Minn. Statutes 2018 336.3-302

Nontrust estates, Uniform Principal and Income Act, Minn. Statutes 2018 501C.1114

Partnerships, see Deceased partners under PARTNERSHIPS

Payments to

Cooper/Sams volunteer ambulance program, Minn. Statutes 2018 144E.46

Crime victim reparations, Minn. Statutes 2018 611A.52, 2018 611A.53

Life insurance benefits, deceased persons, Minn. Statutes 2018 61A.092

Public retirement plans, see Decedents estates under specific plans

Salaries, district court administrators, Minn. Statutes 2018 15A.083

State employee severance pay, highly compensated employees, Minn. Statutes 2018 43A.17

Unemployment benefits, deceased persons, Minn. Statutes 2018 268.087

Personal representatives, see PERSONAL REPRESENTATIVES

Principal and Income Act, Minn. Statutes 2018 501C.1101 to 2018 501C.1118

Probate proceedings, see PROBATE

Property

Basis, federal and state income taxes, Minn. Statutes 2018 290.0135

Interest in, disclaimers, Minn. Statutes 2018 524.2-1106

Public safety officer's survivor benefits, payment, Minn. Statutes 2018 299A.44

Real property

Alienation by heirs, Minn. Statutes 2018 573.18

Judgments against executors or administrators, effect, Minn. Statutes 2018 573.03

Liability

Debts charged on property, Minn. Statutes 2018 573.17, 2018 573.20

Judgments against executors or administrators, Minn. Statutes 2018 573.03

Judgments against heirs, Minn. Statutes 2018 573.09, 2018 573.18

Redemption of deceased debtor's real property by creditor, Minn. Statutes 2018 550.30 to 2018 550.35

Representatives

Liability, estate taxes, payment, Minn. Statutes 2018 291.12

Property, power of sale, Minn. Statutes 2018 291.16

Resident estates, definitions, Minn. Statutes 2018 290.01

Restitution, request or enforcement by estate or heir, Minn. Statutes 2018 611A.04

Sales, see ESTATE SALES

Set asides, cemetery lots or graves, maintenance funds, Minn. Statutes 2018 306.56, 2018 306.57

Situs of property, defined, Minn. Statutes 2018 291.005

Spouse's election, statutory rule against perpetuities, Minn. Statutes 2018 501A.04

Supervised administration, Minn. Statutes 2018 524.3-501 to 2018 524.3-505

Survivorship, see SURVIVORSHIP

Tax liability, income and franchise taxes, fiduciaries, duty to pay, Minn. Statutes 2018 290.30

Tax returns

Disclosure, Minn. Statutes 2018 270B.03

Income taxes, Minn. Statutes 2018 289A.08, 2018 290.014

Inspection, Minn. Statutes 2018 270B.03

Tax-exempt estates, lists, publication, Minn. Statutes 2018 270B.02

Taxable income, Minn. Statutes 2018 290.01

Tender to, professional firms, ownership interests, fair value, Minn. Statutes 2018 319B.08

Transfer or delivery of property

Representatives or trustees, duties, Minn. Statutes 2018 291.12

Transferees, Minn. Statutes 2018 291.12, 2018 291.27

Transferees of property

Income tax returns, filing, duties, Minn. Statutes 2018 289A.08

Liability, Minn. Statutes 2018 270C.58

Trustees

Liability, payment of estate taxes, Minn. Statutes 2018 291.12

Property, power of sale, Minn. Statutes 2018 291.16

Tax returns of decedent, inspection, rights, Minn. Statutes 2018 270B.03

Uniform Disposition of Community Property Rights at Death Act, Minn. Statutes 2018 519A.01 to 2018 519A.11

Valuation

Federal regulations, compliance, Minn. Statutes 2018 291.215

Qualified property, special use valuations, Minn. Statutes 2018 291.075

Victims of crime, restitution, request or enforcement by estate or heir, Minn. Statutes 2018 611A.04

Wills, see WILLS