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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 2018 256B.056, 2018 256B.057

Banks

Brokerage commissions, disclosure, Minn. Statutes 2018 48.15

Record keeping, Minn. Statutes 2018 48.15

Trustees or custodians, acting as, Minn. Statutes 2018 47.75, 2018 48.15

Contributions to, defined as income, Minn. Statutes 2018 290A.03

Credit unions

Acting as trustees, Minn. Statutes 2018 47.75

Offering, Minn. Statutes 2018 52.04, 2018 52.137

Custodians

Banks acting as, Minn. Statutes 2018 48.15

Savings associations acting as, Minn. Statutes 2018 51A.21

Definitions, Property Tax Refund Act, Minn. Statutes 2018 290A.03

Income taxes

Distributions from, defined as income, Minn. Statutes 2018 290A.03

Exemption, Minn. Statutes 2018 290.26

Income

Debts owed to state, setoff exclusion, Minn. Statutes 2018 16D.16

Exemptions, Minn. Statutes 2018 550.37

Industrial loan and thrift companies, acting as trustees, Minn. Statutes 2018 47.75

Personal property taxes, delinquent taxes, liens or levies for, exemptions, Minn. Statutes 2018 277.20, 2018 277.21

Property subject to depletion, Uniform Principal and Income Act, Minn. Statutes 2018 501C.1111

Public retirement plans, refund repayments, using for, Minn. Statutes 2018 356.441

Rollovers

Nontaxable, public retirement plans, refund repayments, using for, Minn. Statutes 2018 356.441

Volunteer firefighters, Minn. Statutes 2018 353G.15, 2018 424A.015

Savings associations

Acting as custodians, Minn. Statutes 2018 51A.21

Acting as trustees, Minn. Statutes 2018 47.75, 2018 51A.21

Savings banks, acting as trustees, Minn. Statutes 2018 47.75, 2018 50.085

Supplemental retirement plan, see HIGHER EDUCATION SUPPLEMENTAL RETIREMENT PLAN

Transfer of funds to, direct transfers authorized, Minn. Statutes 2018 352.15

Trustees

Financial institutions, Minn. Statutes 2018 47.75, 2018 48.15, 2018 51A.21

Information returns (taxes), Minn. Statutes 2018 289A.12, 2018 289A.18

Value, defined as personal property, Minn. Statutes 2018 256J.08

Volunteer firefighters, Minn. Statutes 2018 353G.15, 2018 424A.015, 2018 424A.016