INDIVIDUAL RETIREMENT ACCOUNTS

See also FINANCIAL INSTITUTIONS

Assets, medical assistance eligibility, exclusion, Minn. Statutes 2014 256B.056, 2014 256B.057

Banks

Brokerage commissions, disclosure, Minn. Statutes 2014 48.15

Record keeping, Minn. Statutes 2014 48.15

Trustees or custodians, acting as, Minn. Statutes 2014 47.75, 2014 48.15

Contributions to

Defined as income, Minn. Statutes 2014 290A.03

Income and franchise taxes, Minn. Statutes 2014 290.067

Credit unions

Acting as trustees, Minn. Statutes 2014 47.75

Offering, Minn. Statutes 2014 52.04, 2014 52.137

Custodians

Banks acting as, Minn. Statutes 2014 48.15

Savings associations acting as, Minn. Statutes 2014 51A.21

Definitions, Property Tax Refund Act, Minn. Statutes 2014 290A.03

Income taxes

Distributions from, defined as income, Minn. Statutes 2014 290A.03

Exemption, Minn. Statutes 2014 290.26

Income

Debts owed to state, setoff exclusion, Minn. Statutes 2014 16D.16

Exemptions, Minn. Statutes 2014 550.37

Industrial loan and thrift companies, acting as trustees, Minn. Statutes 2014 47.75

Personal property taxes, delinquent taxes, liens or levies for, exemptions, Minn. Statutes 2014 277.20, 2014 277.21

Public retirement plans, refund repayments, using for, Minn. Statutes 2014 356.441

Rollovers

Nontaxable, public retirement plans, refund repayments, using for, Minn. Statutes 2014 356.441

Volunteer firefighters, Minn. Statutes 2014 353G.15, 2014 424A.015

Savings associations

Acting as custodians, Minn. Statutes 2014 51A.21

Acting as trustees, Minn. Statutes 2014 47.75, 2014 51A.21

Savings banks, acting as trustees, Minn. Statutes 2014 47.75, 2014 50.085

Supplemental retirement plan, see HIGHER EDUCATION SUPPLEMENTAL RETIREMENT PLAN

Transfer of funds to, direct transfers authorized, Minn. Statutes 2014 352.15

Trustees

Financial institutions, Minn. Statutes 2014 47.75, 2014 48.15, 2014 51A.21

Information returns (taxes), Minn. Statutes 2014 289A.12, 2014 289A.18

Value, defined as personal property, Minn. Statutes 2014 256J.08

Volunteer firefighters, Minn. Statutes 2014 353G.15, 2014 424A.015, 2014 424A.016