INDIVIDUAL RETIREMENT ACCOUNTS

See also FINANCIAL INSTITUTIONS

Assets, medical assistance eligibility, exclusion, Minn. Statutes 2021 256B.056, 256B.057

Banks

Brokerage commissions, disclosure, Minn. Statutes 2021 48.15

Record keeping, Minn. Statutes 2021 48.15

Trustees or custodians, acting as, Minn. Statutes 2021 47.75, 48.15

Contributions to, defined as income, Minn. Statutes 2021 290A.03

Credit unions

Acting as trustees, Minn. Statutes 2021 47.75

Offering, Minn. Statutes 2021 52.04, 52.137

Custodians

Banks acting as, Minn. Statutes 2021 48.15

Savings associations acting as, Minn. Statutes 2021 51A.21

Definitions, Property Tax Refund Act, Minn. Statutes 2021 290A.03

Income

Debts owed to state, setoff exclusion, Minn. Statutes 2021 16D.16

Exemptions, Minn. Statutes 2021 550.37

Income taxes

Distributions from, defined as income, Minn. Statutes 2021 290A.03

Exemption, Minn. Statutes 2021 290.26

Industrial loan and thrift companies, acting as trustees, Minn. Statutes 2021 47.75

Personal property taxes, delinquent taxes, liens or levies for, exemptions, Minn. Statutes 2021 277.20, 277.21

Property subject to depletion, Uniform Principal and Income Act, Minn. Statutes 2021 501C.1111

Public retirement plans, refund repayments, using for, Minn. Statutes 2021 356.441

Rollovers

Nontaxable, public retirement plans, refund repayments, using for, Minn. Statutes 2021 356.441

Volunteer firefighters, Minn. Statutes 2021 424A.015

Savings associations

Acting as custodians, Minn. Statutes 2021 51A.21

Acting as trustees, Minn. Statutes 2021 47.75, 51A.21

Savings banks, acting as trustees, Minn. Statutes 2021 47.75, 50.085

Supplemental retirement plan, see HIGHER EDUCATION SUPPLEMENTAL RETIREMENT PLAN

Transfer of funds to, direct transfers authorized, Minn. Statutes 2021 352.15

Trustees

Financial institutions, Minn. Statutes 2021 47.75, 48.15, 51A.21

Information returns (taxes), Minn. Statutes 2021 289A.12, 289A.18

Value, defined as personal property, Minn. Statutes 2021 256J.08

Volunteer firefighters, Minn. Statutes 2021 353G.18, 424A.015, 424A.016