INDIVIDUAL RETIREMENT ACCOUNTS

See also FINANCIAL INSTITUTIONS

Assets, medical assistance eligibility, exclusion, Minn. Statutes 2010 256B.056, 2010 256B.057

Banks

Brokerage commissions, disclosure, Minn. Statutes 2010 48.15

Record keeping, Minn. Statutes 2010 48.15

Trustees or custodians, acting as, Minn. Statutes 2010 47.75, 2010 48.15

Contributions to

Defined as income, Minn. Statutes 2010 290A.03

Income and franchise taxes, Minn. Statutes 2010 290.067

Credit unions

Acting as trustees, Minn. Statutes 2010 47.75

Offering, Minn. Statutes 2010 52.04, 2010 52.137

Custodians

Banks acting as, Minn. Statutes 2010 48.15

Savings associations acting as, Minn. Statutes 2010 51A.21

Definitions, Property Tax Refund Act, Minn. Statutes 2010 290A.03

Distributions from, income and franchise taxes, exemption, Minn. Statutes 2010 290.17

Income taxes, exemption, Minn. Statutes 2010 290.26

Income

Debts owed to state, setoff exclusion, Minn. Statutes 2010 16D.16

Exemptions, Minn. Statutes 2010 550.37

Industrial loan and thrift companies, acting as trustees, Minn. Statutes 2010 47.75

Personal property taxes, delinquent taxes

Liens or levies for, exemptions, Minn. Statutes 2010 277.20, 2010 277.21

Public retirement plans, refund repayments, using for, Minn. Statutes 2010 356.441

Rollovers

Nontaxable, public retirement plans, refund repayments, using for, Minn. Statutes 2010 356.441

Volunteer firefighters, Minn. Statutes 2010 353G.15, 2010 424A.015

Savings associations

Acting as custodians, Minn. Statutes 2010 51A.21

Acting as trustees, Minn. Statutes 2010 47.75, 2010 51A.21

Savings banks, acting as trustees, Minn. Statutes 2010 47.75, 2010 50.085

Supplemental retirement plan, see HIGHER EDUCATION SUPPLEMENTAL RETIREMENT PLAN

Transfer of funds to, direct transfers authorized, Minn. Statutes 2010 352.15

Trustees

Financial institutions, Minn. Statutes 2010 47.75, 2010 48.15, 2010 51A.21

Information returns (taxes), Minn. Statutes 2010 289A.12, 2010 289A.18

Value, defined as personal property, Minn. Statutes 2010 256J.08

Verification, MFIP applicants, Minn. Statutes 2010 256J.32

Volunteer firefighters, Minn. Statutes 2010 353G.15, 2010 424A.015, 2010 424A.016