INDIVIDUAL RETIREMENT ACCOUNTS

See also FINANCIAL INSTITUTIONS

Assets, medical assistance eligibility, exclusion, Minn. Statutes 2007 256B.056, 256B.057

Banks

Brokerage commissions, disclosure, Minn. Statutes 2007 48.15

Record keeping, Minn. Statutes 2007 48.15

Trustees or custodians, acting as, Minn. Statutes 2007 47.75, 48.15

Contributions to, defined as income, Minn. Statutes 2007 290A.03

Contributions to, income and franchise taxes, Minn. Statutes 2007 290.067

Credit unions

Acting as trustees, Minn. Statutes 2007 47.75

Offering, Minn. Statutes 2007 52.04, 52.137

Custodians

Banks acting as, Minn. Statutes 2007 48.15

Savings associations acting as, Minn. Statutes 2007 51A.21

Definitions, Property Tax Refund Act, Minn. Statutes 2007 290A.03

Distributions from, income and franchise taxes, exemption, Minn. Statutes 2007 290.17

Income

Attachment, exemption, Minn. Statutes 2007 550.37

Debts owed to state, setoff exclusion, Minn. Statutes 2007 16D.16

Execution sale, exemption, Minn. Statutes 2007 550.37

Garnishment, exemption, Minn. Statutes 2007 550.37

Income taxes, exemption, Minn. Statutes 2007 290.26

Industrial loan and thrift companies

Acting as trustees, Minn. Statutes 2007 47.75

Personal property taxes, delinquent taxes

Liens or levies for, exemptions, Minn. Statutes 2007 277.20, 277.21

Public retirement plans

Refund repayments, using for, Minn. Statutes 2007 356.441

Rollovers, nontaxable, public retirement plans

Refund repayments, using for, Minn. Statutes 2007 356.441

Savings associations

Acting as custodians, Minn. Statutes 2007 51A.21

Acting as trustees, Minn. Statutes 2007 47.75, 51A.21

Savings banks, acting as trustees, Minn. Statutes 2007 47.75, 50.085

Supplemental retirement plan, see HIGHER EDUCATION SUPPLEMENTAL RETIREMENT PLAN

Transfer of funds to, direct transfers authorized, Minn. Statutes 2007 352.15, 424A.02

Trustees

Financial institutions, Minn. Statutes 2007 47.75, 48.15, 51A.21

Information returns (taxes), Minn. Statutes 2007 289A.12, 289A.18

Value, defined as personal property, Minn. Statutes 2007 256J.08

Verification, MFIP applicants, Minn. Statutes 2007 256J.32