INDIVIDUAL RETIREMENT ACCOUNTS

See also FINANCIAL INSTITUTIONS

Assets, medical assistance eligibility, exclusion, Minn. Statutes 2020 256B.056, 2020 256B.057

Banks

Brokerage commissions, disclosure, Minn. Statutes 2020 48.15

Record keeping, Minn. Statutes 2020 48.15

Trustees or custodians, acting as, Minn. Statutes 2020 47.75, 2020 48.15

Contributions to, defined as income, Minn. Statutes 2020 290A.03

Credit unions

Acting as trustees, Minn. Statutes 2020 47.75

Offering, Minn. Statutes 2020 52.04, 2020 52.137

Custodians

Banks acting as, Minn. Statutes 2020 48.15

Savings associations acting as, Minn. Statutes 2020 51A.21

Definitions, Property Tax Refund Act, Minn. Statutes 2020 290A.03

Income taxes

Distributions from, defined as income, Minn. Statutes 2020 290A.03

Exemption, Minn. Statutes 2020 290.26

Income

Debts owed to state, setoff exclusion, Minn. Statutes 2020 16D.16

Exemptions, Minn. Statutes 2020 550.37

Industrial loan and thrift companies, acting as trustees, Minn. Statutes 2020 47.75

Personal property taxes, delinquent taxes, liens or levies for, exemptions, Minn. Statutes 2020 277.20, 2020 277.21

Property subject to depletion, Uniform Principal and Income Act, Minn. Statutes 2020 501C.1111

Public retirement plans, refund repayments, using for, Minn. Statutes 2020 356.441

Rollovers

Nontaxable, public retirement plans, refund repayments, using for, Minn. Statutes 2020 356.441

Volunteer firefighters, Minn. Statutes 2020 424A.015

Savings associations

Acting as custodians, Minn. Statutes 2020 51A.21

Acting as trustees, Minn. Statutes 2020 47.75, 2020 51A.21

Savings banks, acting as trustees, Minn. Statutes 2020 47.75, 2020 50.085

Supplemental retirement plan, see HIGHER EDUCATION SUPPLEMENTAL RETIREMENT PLAN

Transfer of funds to, direct transfers authorized, Minn. Statutes 2020 352.15

Trustees

Financial institutions, Minn. Statutes 2020 47.75, 2020 48.15, 2020 51A.21

Information returns (taxes), Minn. Statutes 2020 289A.12, 2020 289A.18

Value, defined as personal property, Minn. Statutes 2020 256J.08

Volunteer firefighters, Minn. Statutes 2020 353G.18, 2020 424A.015, 2020 424A.016