Minnesota Probate and Trust Law Statutory Deskbook, 5th Edition

Dale T. Schoonover, Editor

Table of Contents

 

CHAPTER ONE

Safe Deposit Box Opened for Will Searches
Liability; Exemptions; MBA Form of Affidavit

 

CHAPTER TWO

145C Health Care Directive
Definitions; Health Care Directive; Requirements; Executed in Another State; Suggested Form; When Effective; Authority and Duties of Health Care Agent; Authority to Review Medical Records; Revocation of Health Care Directive; Presumptions; Immunities; Prohibited Practices; Penalties; Certain Practices Not Condoned; Duties of Health Care Providers to Provide Life-Sustaining Health Care; Suggested Form

253B Minnesota Commitment Act (Rights of Patients)

145B Living Will
Citation; Application of Chapter; Definitions; Living Will; Suggested Form; When Operative; Compliance with Living Will; Transfer of Care; Access to Medical Information by Proxy; Revocation; Penalties; Effect on Insurance; What if There is no Living Will or Proxy?; Reasonable Medical Practice Required; Certain Practices Not Condoned; Recognition of Previously Executed Living Will; Recognition of Document Executed in Another State; Existing Rights

 

CHAPTER THREE

289A Estate Tax Procedures
Application of Chapter; Definitions; Electronically Filed Returns, Signatures; Filing Requirements for Estate Tax Returns; Returns, Where Filed; Due Dates for Filing of Returns; Extensions for Filing Returns; Due Dates for Making Payments of Tax; Extension for Paying Tax; Liability for Payment of Tax; Assessments, Commissioner Filed Returns; Examination, Audits and Collections; Order of Assessment; Limitations on Time for Assessment of Tax; Limitations on Claims for Refund; Bankruptcy, Suspension of Time; Consent to Extend Statute; Claims for Refunds; Interest Payable to Commissioner; Interest on Overpayments; Civil Penalties; Criminal Penalties

 

CHAPTER FOUR

291 Estate Tax
Definitions; Tax Imposed; Rates; Special Use Valuation of Qualified Property; Collection of Tax; Taxes to be Paid to Commissioner of Revenue; Power of Sale; Letter of Administration; Valuation of Estate, Reporting; Unpaid Tax, Omitted Property; Definitions; Election to Invoke; Agreements as to Death Tax; Determination of Domicile; Acceptance of Agreed Sum in Full Payment; Penalties, Interest, Limitation; Application

 

CHAPTER FIVE

500.24 Corporate Farm Act

 

CHAPTER SIX

Rule Against Perpetuities
When Nonvested Interest, Power of Appointment are Invalid, Exceptions; When Nonvested Property Interest or Power of Appointment Created; Reformation; Exclusions From Statutory Rule; Prospective Application; Supersession, Repeal; Short Title

 

CHAPTER SEVEN

501B Trusts
Trusts; Court Proceedings; Charitable Trusts and Their Supervision; Sales and Leases of Real Property; Uniform Principal and Income Act; Minnesota Trustees' Powers Act; Miscellaneous

 

CHAPTER EIGHT

502 Powers of Appointment

 

CHAPTER NINE

Powers of Attorney
Authorization; Common Law, Pre-Existing and Foreign Powers of Attorney; Interpretation; Power of Attorney Presumed to Be Validly Executed; Recording; Certification; Durable Power of Attorney; Expiration Date; Termination; Missing Persons Presumed Living; Revocation of a Power; Power of Attorney-in-Fact to Bind Principal; Multiple Attorneys-in-Fact; Qualification of Successor Attorney-in-Fact in Statutory Short Form Power of Attorney; Successor Attorney-in-Fact Not Liable for Acts of Predecessor; Co-Attorneys-in-Fact Not Liable for Acts of Each Other; Affidavit as Proof of Authority of Attorney-in-Fact; Affidavit of Attorney-in-Fact as Conclusive Proof of Nontermination and Nonrevocation in Real Property Transactions; Signature of Attorney-in-Fact as Conclusive Proof of Nontermination; Third Parties Held Harmless; Liability of Parties Refusing Authority of Attorney-in-Fact to Act on Principal's Behalf; Duties of an Attorney-in-Fact; Liability of Attorney-in-Fact for Improper Execution of Affidavits and Signature; Statutory Short Form of General Power of Attorney, Formal Requirements, Joint Agents; Alternative Short Forms for General Power of Attorney for Military Members in Active Service; Construction

 

CHAPTER TEN

524 Uniform Probate Code

 

CHAPTER ELEVEN

525 Probate Proceedings
Powers of Court; Personnel; Intestate Succession; Wills; Uniform Testamentary Additions to Trust Act; Probate of Wills; Determination of Descent; Property Disposition; Accounting, Distribution; Advancements; Guardianships and Conservatorships; Realty, Sales, Leases, Mortgages; Appeals; General Provisions; Uniform Anatomical Gift Act; Darlene Luther Revised Uniform Anatomical Gift Act

 

CHAPTER TWELVE

527 Uniform Transfers to Minors
Definitions; Scope and Jurisdiction; Nomination of Custodian; Transfer by Gift or Exercise of Power of Appointment; Transfer Authorized by Will or Trust; Other Transfer by Fiduciary; Transfer by Obligor; Receipt for Custodial Property; Manner of Creating Custodial Property and Effecting Transfer, Designation of Initial Custodian, Control; Single Custodianship; Validity and Effect of Transfer; Care of Custodial Property; Powers of Custodian; Use of Custodial Property; Custodian's Expenses, Compensation and Bond; Exemption of Third Person From Liability; Liability to Third Persons; Renunciation, Resignation, Death or Removal of Custodian, Designation of Successor Custodian; Accounting by and Determination of Liability of Custodian; Termination of Custodianship; Conveyance by Custodian; Applicability; Effect on Existing Custodianships; Savings Provision; Short Title

 

CHAPTER THIRTEEN

529 Uniform Custodial Trust Act
Definitions; Custodial Trust, General; Custodial Trustee for Future Payment or Transfer; Form and Effect of Receipt and Acceptance by Custodial Trustee, Jurisdiction; Multiple Beneficiaries, Separate Custodial Trusts, Survivorship; General Duties of Custodial Trustee; General Powers of Custodial Trustee; Use of Custodial Trust Property; Determination of Incapacity, Effect; Exemption of Third Person From Liability; Liability to Third Person; Declination, Resignation, Incapacity, Death, or Removal of Custodial Trustee; Designation of Successor Custodial Trustee; Expenses, Compensation, and Bond of Custodial Trustee; Reporting and Accounting by Custodial Trustee; Determination of Liability of Custodial Trustee; Limitations of Action Against Custodial Trustee; Distribution on Termination; Methods and Forms for Creating Custodial Trusts; Applicable Law; Short Title

 

CHAPTER FOURTEEN

Title V - Probate Court Rules
Applicability of Rules; Definitions; Documents; Notice on Formal Proceedings; Interim Orders; Uncontested Formal Proceedings; Appointment; Informal Proceedings; Formal Testacy and Appointment Proceedings; Transfer of Real Estate; Closing Estates; Fees, Vouchers, and Tax Returns; Subsequent Proceedings; Fiduciaries; Registrar; Guardianships and Conservatorships; Trustees-Accounting-Petition for Appointment; Deposit of Wills

 

CHAPTER FIFTEEN

Transfer on Death Deeds

 

Keyword Index