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2007 Minnesota Statutes Index (topics)

DECEDENTS ESTATES

See also ADMINISTRATORS OF ESTATES; DESCENT AND DISTRIBUTION; ESCHEAT; LEGACIES; PROBATE; WILLS

Administrative expenses, estate tax arbitration boards, costs, Minn. Statutes 2007 291.44

Administrators of estates, see ADMINISTRATORS OF ESTATES

After acquired property, see AFTER ACQUIRED PROPERTY

Appraisers, fees, Minn. Statutes 2007 357.21

Augmented estates

Composition of, Minn. Statutes 2007 524.2-203

Decedent's nonprobate transfers to others, Minn. Statutes 2007 524.2-205

Decedent's nonprobate transfers to surviving spouse, Minn. Statutes 2007 524.2-206

Exclusions, Minn. Statutes 2007 524.2-208

Surviving spouses, nonprobate transfers, Minn. Statutes 2007 524.2-206, 2007 524.2-207

Value of, Minn. Statutes 2007 524.2-203 to 2007 524.2-207

Beneficiaries

Distributions to, tax information statements, Minn. Statutes 2007 289A.12

Income, jurisdiction to tax, Minn. Statutes 2007 290.014

Tax returns of decedent, inspection, rights, Minn. Statutes 2007 270B.03

Claims against

Claims of beneficial interest, Minn. Statutes 2007 520.21

Committed persons, Minn. Statutes 2007 253B.07

Distributees' liability, Minn. Statutes 2007 524.3-1004

Funeral expenses, MFIP recipients, Minn. Statutes 2007 256.935

General assistance medical care, Minn. Statutes 2007 256B.15

General assistance payments, Minn. Statutes 2007 256D.16

Medical assistance, Minn. Statutes 2007 256B.15

Old age assistance, Minn. Statutes 2007 256.25, 2007 256.462

Real estate tax judgment sales redemption, payment by creditors, Minn. Statutes 2007 281.05

Redemption of deceased debtor's real property by creditor, Minn. Statutes 2007 550.30 to 2007 550.35

Security transfers, Minn. Statutes 2007 520.21

Claims of beneficial interest, Minn. Statutes 2007 520.21

Conveyance of real property of decedents by personal representatives, conflicting description of property, validation of deed, Minn. Statutes 2007 507.42

Coroner data, access, Minn. Statutes 2007 13.83

Definitions

Estate taxes, Minn. Statutes 2007 291.005, 2007 291.41, 2007 524.3-916

Fiduciary security transfers, Minn. Statutes 2007 520.21

Income and franchise taxes, Minn. Statutes 2007 290.01

Intestate succession, Minn. Statutes 2007 525.13

Uniform Custodial Trust Act, Minn. Statutes 2007 529.01

Uniform Probate Code, Minn. Statutes 2007 524.1-201

Uniform Transfers to Minors Act, Minn. Statutes 2007 527.21

Designated beneficiary

Decedents estates defined as, Minn. Statutes 2007 354A.011

Devisees, see under DEVISES AND BEQUESTS

Disclosure, tax returns of estate, Minn. Statutes 2007 270B.03

Distribution proceedings, foreign money claims, Minn. Statutes 2007 548.40 to 2007 548.53

Donees of property

Tax returns of decedent, inspection, rights, Minn. Statutes 2007 270B.03

Duty on estate or trust, income and franchise taxes, Minn. Statutes 2007 290.01

Estate taxes, see ESTATE TAXES

Executors, see EXECUTORS

Family allowance, Minn. Statutes 2007 524.2-204

Federal gross estate, valuation, Minn. Statutes 2007 291.075, 2007 291.215

Federal taxable income, Minn. Statutes 2007 290.01

Gross income, allocation to state, Minn. Statutes 2007 290.17

Heirs, see HEIRS

Human services recipients

Welfare fraud, recovery of assistance, Minn. Statutes 2007 256.98

Income and franchise taxes

Extensions or changes to tax status or return information, Minn. Statutes 2007 290.05

Income earned during administration of decedents estates

Expenses charged against principal, Uniform Principal and Income Act, Minn. Statutes 2007 501B.61

Income, Minn. Statutes 2007 501B.61, 2007 501B.63

Trustee's income, Minn. Statutes 2007 501B.63

Income taxes, see INCOME AND FRANCHISE TAXES

Interested persons

Defined, Minn. Statutes 2007 291.41

Estate tax arbitration board hearings, Minn. Statutes 2007 291.44

Notice received, domicile, election to invoke, Minn. Statutes 2007 291.42

Interference with, persons not executors, damages, Minn. Statutes 2007 573.04

Intestate estates, see INTESTATE ESTATES

Lawsuits

Costs and disbursements, recovery, Minn. Statutes 2007 549.14

Professional firms, ownership interests, tender of fair value, Minn. Statutes 2007 319B.08

Tax refunds, venue, Minn. Statutes 2007 289A.50

Legacies, see LEGACIES

Legatees, see LEGATEES

Liability

Income taxes, Minn. Statutes 2007 270C.58

Payment of rent, death of lessee, Minn. Statutes 2007 504B.265

Taxes, payment or return violations, Minn. Statutes 2007 270C.56

Limited partnerships

Dissociation of partners, events causing, Minn. Statutes 2007 321.0601, 2007 321.0603

Lottery prizes, payment to, Minn. Statutes 2007 349A.08

Medical examiner data, access, Minn. Statutes 2007 13.83

Minnesota gross estate, valuation, Minn. Statutes 2007 291.075, 2007 291.215

Negotiable instruments

Holders in due course, successors in interest, Minn. Statutes 2007 336.3-302

Nontrust estates, Uniform Principal and Income Act, Minn. Statutes 2007 501B.72

Partnerships, see Deceased partners under PARTNERSHIPS

Payments by, estate tax arbitration boards, costs, Minn. Statutes 2007 291.44

Payments to

Cooper/Sams volunteer ambulance program, Minn. Statutes 2007 144E.46

Crime victim reparations, Minn. Statutes 2007 611A.52, 2007 611A.53

Life insurance benefits, deceased persons, Minn. Statutes 2007 61A.092

Public retirement plans, see Decedents estates under specific plans

Salaries, district court administrators, Minn. Statutes 2007 15A.083

State employee severance pay, highly compensated employees, Minn. Statutes 2007 43A.17

Unemployment benefits, deceased persons, Minn. Statutes 2007 268.087

Personal representatives, see PERSONAL REPRESENTATIVES

Probate, see PROBATE

Property, basis, federal and state income taxes, Minn. Statutes 2007 290.01

Public safety officer's survivor benefits, payment, Minn. Statutes 2007 299A.44

Real property

Alienation by heirs, Minn. Statutes 2007 573.18

Judgments against executors or administrators, effect, Minn. Statutes 2007 573.03

Liability

Debts charged on property, Minn. Statutes 2007 573.17, 2007 573.20

Judgments against executors or administrators, Minn. Statutes 2007 573.03

Judgments against heirs, Minn. Statutes 2007 573.09, 2007 573.18

Redemption of deceased debtor's real property by creditor, Minn. Statutes 2007 550.30 to 2007 550.35

Representatives

Liability, estate taxes, payment, Minn. Statutes 2007 291.12

Property, power of sale, Minn. Statutes 2007 291.16

Resident estates, definitions, Minn. Statutes 2007 290.01

Set asides, cemetery lots or graves

Maintenance funds, Minn. Statutes 2007 306.56, 2007 306.57

Situs of property, defined, Minn. Statutes 2007 291.005

Spouse's election, statutory rule against perpetuities, Minn. Statutes 2007 501A.04

Survivorship, see SURVIVORSHIP

Tax liability, income and franchise taxes

Fiduciaries, duty to pay, Minn. Statutes 2007 290.30

Tax returns

Disclosure, Minn. Statutes 2007 270B.03

Income taxes, Minn. Statutes 2007 289A.08, 2007 290.014

Inspection, Minn. Statutes 2007 270B.03

Tax-exempt estates, lists, publication, Minn. Statutes 2007 270B.02

Taxable income, Minn. Statutes 2007 290.01

Tender to, professional firms

Ownership interests, fair value, Minn. Statutes 2007 319B.08

Transfer or delivery of property

Representatives or trustees, duties, Minn. Statutes 2007 291.12

Transferees, Minn. Statutes 2007 291.12, 2007 291.27

Transferees of property

Income tax returns, filing, duties, Minn. Statutes 2007 289A.08

Liability, Minn. Statutes 2007 270C.58

Trustees

Liability, payment of estate taxes, Minn. Statutes 2007 291.12

Property, power of sale, Minn. Statutes 2007 291.16

Tax returns of decedent, inspection, rights, Minn. Statutes 2007 270B.03

Valuation

Federal regulations, compliance, Minn. Statutes 2007 291.215

Qualified property, special use valuations, Minn. Statutes 2007 291.075

Wills, see WILLS

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