reglab/housing_qa huggingface dataset:
MN Stat § 524.2-806 (2021)
2021 Minnesota Statutes|Chapters 524 - 532 — Probate; Property; Estates; Guardianships; Anatomical Gifts|Chapter 524 — Uniform Probate Code|Section 524.2-806 — Modification To Achieve Transferor's Tax Objectives.

524.2-806 MODIFICATION TO ACHIEVE TRANSFEROR'S TAX OBJECTIVES. Subdivision 1. Permitted purposes. In order to achieve tax objectives that are clearly provided for in the transferor's will, the court may modify the terms of a governing instrument, in a manner that is not contrary to the transferor's probable intention, to ensure that the governing instrument correctly creates an interest: (1) in which a surviving spouse has a qualifying income interest with respect to which an election has been or will be made in whole or in part under section 2056(b)(7), 2056A, or 2523(f) of the Internal Revenue Code; (2) which will qualify for the marital deduction under section 2056 or 2056A of the Internal Revenue Code, by election or otherwise; (3) which will qualify for the charitable deduction under section 2055, 2522, or 642(c) of the Internal Revenue Code; (4) that is to be excepted, excluded, or exempt from or under chapter 13 (tax on generation skipping transfers) of the Internal Revenue Code; or (5) in a trust that satisfies the criteria for qualified subchapter S trusts under section 1361(d) of the Internal Revenue Code. Subd. 2. May be retroactive. The court may provide that a modification under this section has retroactive effect. History:   2016 c 135 art 2 s 29
MN Stat § 524.2-1001 (2021)
2021 Minnesota Statutes|Chapters 524 - 532 — Probate; Property; Estates; Guardianships; Anatomical Gifts|Chapter 524 — Uniform Probate Code|Section 524.2-1001 — Definitions.

524.2-1001 DEFINITIONS. Subdivision 1. Scope. For the purposes of sections 524.2-1001 to 524.2-1010, the terms defined in this section have the meanings ascribed to them. Subd. 2. International will. "International will" means a will executed in conformity with sections 524.2-1002 to 524.2-1005. Subd. 3. Authorized person. "Authorized person" and "person authorized to act in connection with international wills" means a person who by section 524.2-1009, or by the laws of the United States including members of the diplomatic and consular service of the United States designated by Foreign Service Regulations, is empowered to supervise the execution of international wills. History:   1978 c 525 s 2
MN Stat § 524.2-1002 (2021)
2021 Minnesota Statutes|Chapters 524 - 532 — Probate; Property; Estates; Guardianships; Anatomical Gifts|Chapter 524 — Uniform Probate Code|Section 524.2-1002 — International Will; Validity.

524.2-1002 INTERNATIONAL WILL; VALIDITY. Subdivision 1. Form. A will is valid as regards form, irrespective particularly of the place where it is made, of the location of the assets and of the nationality, domicile, or residence of the testator, if it is made in the form of an international will complying with the requirements of sections 524.2-1002 to 524.2-1005. Subd. 2. Effect of invalidity. The invalidity of the will as an international will does not affect its formal validity as a will of another kind. Subd. 3. Multiple testators. Sections 524.2-1001 to 524.2-1010 do not apply to the form of testamentary dispositions made by two or more persons in one instrument. History:   1978 c 525 s 3
MN Stat § 524.2-1003 (2021)
2021 Minnesota Statutes|Chapters 524 - 532 — Probate; Property; Estates; Guardianships; Anatomical Gifts|Chapter 524 — Uniform Probate Code|Section 524.2-1003 — International Will; Requirements.

524.2-1003 INTERNATIONAL WILL; REQUIREMENTS. Subdivision 1. In writing. The will must be made in writing. It need not be written by the testator personally. It may be written in any language, by hand or by any other means. Subd. 2. Testator's declaration. The testator shall declare in the presence of two witnesses and of a person authorized to act in connection with international wills that the document is the testator's will and that the testator knows the contents thereof. The testator need not inform the witnesses or the authorized person of the contents of the will. Subd. 3. Signature. In the presence of the witnesses and of the authorized person, the testator shall sign the will or, having previously signed it, shall acknowledge the signature. Subd. 4. Inability to sign. If the testator is unable to sign, the absence of the signature does not affect the validity of the international will if the testator indicates the reason for the inability to sign and the authorized person makes note thereof on the will. In that case, it is permissible for any other person present, including the authorized person or one of the witnesses, at the direction of the testator, to sign the testator's name for the testator if the authorized person makes note of this on the will, but it is not required that any person sign the testator's name for the testator. Subd. 5. Attestation. The witnesses and the authorized person shall there and then attest the will by signing in the presence of the testator. History:  1978 c 525 s 4; 1986 c 444
MN Stat § 524.2-1004 (2021)
2021 Minnesota Statutes|Chapters 524 - 532 — Probate; Property; Estates; Guardianships; Anatomical Gifts|Chapter 524 — Uniform Probate Code|Section 524.2-1004 — International Wills; Other Points Of Form.

524.2-1004 INTERNATIONAL WILLS; OTHER POINTS OF FORM. Subdivision 1. Multiple pages. The signatures must be placed at the end of the will. If the will consists of several sheets, each sheet must be signed by the testator or, if the testator is unable to sign, by the person signing on the testator's behalf or, if there is no such person, by the authorized person. In addition, each sheet must be numbered. Subd. 2. Date. The date of the will must be the date of its signature by the authorized person. That date must be noted at the end of the will by the authorized person. Subd. 3. Safekeeping. The authorized person shall ask whether the testator wishes to make a declaration concerning the safekeeping of the will. If so and at the express request of the testator, the place where the testator intends to have the will kept must be mentioned in the certificate provided for in section 524.2-1005. Subd. 4. Validity. A will executed in compliance with section 524.2-1003 is not invalid merely because it does not comply with this section. History:  1978 c 525 s 5; 1986 c 444
MN Stat § 524.2-1005 (2021)
2021 Minnesota Statutes|Chapters 524 - 532 — Probate; Property; Estates; Guardianships; Anatomical Gifts|Chapter 524 — Uniform Probate Code|Section 524.2-1005 — International Will; Certificate.

524.2-1005 INTERNATIONAL WILL; CERTIFICATE. The authorized person shall sign and attach to the will a certificate establishing that the requirements of sections 524.2-1002 to 524.2-1005 for valid execution of an international will have been fulfilled. The authorized person shall keep a copy of the certificate and deliver another to the testator. The certificate must be substantially in the following form: CERTIFICATE (Convention of October 26, 1973) 1. I, .............. (name, address, and capacity), a person authorized to act in connection with international wills, 2. certify that on ....... (date) at..................(place) 3. (testator) .............................(name, address, date and place of birth) in my presence and that of the witnesses 4. (a) ...............(name, address, date and place of birth) (b) ...............(name, address, date and place of birth) has declared that the attached document is his/her will and that ..he knows the contents thereof. 5. I furthermore certify that: 6. (a) in my presence and in that of the witnesses (1) the testator has signed the will or has acknowledged his/her signature previously affixed. *(2) following a declaration of the testator stating that the testator was unable to sign the will for the following reason................................., I have mentioned this declaration on the will, *and the signature has been affixed by..................... (name and address) 7. (b) the witnesses and I have signed the will; 8. *(c) each page of the will has been signed by ................ and numbered; 9. (d) I have satisfied myself as to the identity of the testator and of the witnesses as designated above; 10. (e) the witnesses met the conditions requisite to act as such according to the law under which I am acting; 11. *(f) the testator has requested me to include the following statement concerning the safekeeping of the will: .................................................... 12. ..............................PLACE OF EXECUTION 13. ..............................DATE 14. ..............................SIGNATURE and, if necessary, SEAL........ *to be completed if appropriate History:  1978 c 525 s 6; 1986 c 444
MN Stat § 524.2-1006 (2021)
2021 Minnesota Statutes|Chapters 524 - 532 — Probate; Property; Estates; Guardianships; Anatomical Gifts|Chapter 524 — Uniform Probate Code|Section 524.2-1006 — International Will; Effect Of Certificate.

524.2-1006 INTERNATIONAL WILL; EFFECT OF CERTIFICATE. In the absence of evidence to the contrary, the certificate of the authorized person is conclusive of the formal validity of the instrument as a will under sections 524.2-1001 to 524.2-1010. The absence or irregularity of a certificate does not affect the formal validity of a will under sections 524.2-1001 to 524.2-1010. History:   1978 c 525 s 7
MN Stat § 524.2-1007 (2021)
2021 Minnesota Statutes|Chapters 524 - 532 — Probate; Property; Estates; Guardianships; Anatomical Gifts|Chapter 524 — Uniform Probate Code|Section 524.2-1007 — International Will; Revocation.

524.2-1007 INTERNATIONAL WILL; REVOCATION. An international will is subject to the ordinary rules of revocation of wills. History:   1978 c 525 s 8
MN Stat § 524.2-1008 (2021)
2021 Minnesota Statutes|Chapters 524 - 532 — Probate; Property; Estates; Guardianships; Anatomical Gifts|Chapter 524 — Uniform Probate Code|Section 524.2-1008 — Source And Construction.

524.2-1008 SOURCE AND CONSTRUCTION. Sections 524.2-1001 to 524.2-1007 derive from Annex to Convention of October 26, 1973, Providing a Uniform Law on the Form of an International Will. In interpreting and applying sections 524.2-1001 to 524.2-1007, regard shall be had to its international origin and to the need for uniformity in its interpretation. History:   1978 c 525 s 9
MN Stat § 524.2-1009 (2021)
2021 Minnesota Statutes|Chapters 524 - 532 — Probate; Property; Estates; Guardianships; Anatomical Gifts|Chapter 524 — Uniform Probate Code|Section 524.2-1009 — Persons Authorized To Act In Relation To International Will; Eligibility; Recognition By Authorizing Agency.

524.2-1009 PERSONS AUTHORIZED TO ACT IN RELATION TO INTERNATIONAL WILL; ELIGIBILITY; RECOGNITION BY AUTHORIZING AGENCY. Individuals who have been admitted to practice law before the courts of this state and are currently licensed so to do are authorized persons in relation to international wills. History:   1978 c 525 s 10
MN Stat § 524.2-1010 (2021)
2021 Minnesota Statutes|Chapters 524 - 532 — Probate; Property; Estates; Guardianships; Anatomical Gifts|Chapter 524 — Uniform Probate Code|Section 524.2-1010 — International Will Information Registration.

524.2-1010 INTERNATIONAL WILL INFORMATION REGISTRATION. Subdivision 1. Registry. The secretary of state shall establish a registry system by which authorized persons may register, in a central information center, information regarding the execution of international wills. The information shall be private until the death of the testator, after which date it shall be available to any person desiring information about any will who presents a death record or other satisfactory evidence of the testator's death to the secretary of state. Subd. 2. Transmission to other registry. The secretary of state, at the request of the authorized person, may cause the information received about execution of any international will to be transmitted to the registry system of another jurisdiction as identified by the testator, if that other system adheres to rules protecting the confidentiality of the information similar to those established in this state. Subd. 3. Information to be registered. Only the following information may be received, preserved and reported pursuant to this section: (a) The testator's name, Social Security number or other individual identifying number established by law; (b) The testator's address and date and place of birth; and (c) The intended place of deposit or safekeeping of the instrument pending the death of the testator. History:  1978 c 525 s 11; 1986 c 444; 1Sp2001 c 9 art 15 s 32
MN Stat § 524.2-1101 (2021)
2021 Minnesota Statutes|Chapters 524 - 532 — Probate; Property; Estates; Guardianships; Anatomical Gifts|Chapter 524 — Uniform Probate Code|Section 524.2-1101 — Short Title.

524.2-1101 SHORT TITLE. Sections 524.2-1101 to 524.2-1116 may be cited as the "Uniform Disclaimer of Property Interests Act." History:   2009 c 67 s 1
MN Stat § 524.2-1103 (2021)
2021 Minnesota Statutes|Chapters 524 - 532 — Probate; Property; Estates; Guardianships; Anatomical Gifts|Chapter 524 — Uniform Probate Code|Section 524.2-1103 — Scope.

524.2-1103 SCOPE. Sections 524.2-1101 to 524.2-1116 are the exclusive means by which a disclaimer may be made under Minnesota law regardless of whether it is qualified under section 2518 of the Internal Revenue Code of 1986 as defined in section 291.005, subdivision 1, clause (3). History:  2009 c 67 s 3; 2012 c 143 art 4 s 1
MN Stat § 524.2-1104 (2021)
2021 Minnesota Statutes|Chapters 524 - 532 — Probate; Property; Estates; Guardianships; Anatomical Gifts|Chapter 524 — Uniform Probate Code|Section 524.2-1104 — Tax-qualified Disclaimer.

524.2-1104 TAX-QUALIFIED DISCLAIMER. Notwithstanding any other provision of this chapter, other than section 524.2-1106, if, as a result of a disclaimer or transfer, the disclaimed or transferred interest is treated pursuant to the provisions of section 2518 of the Internal Revenue Code of 1986, as defined in section 291.005, subdivision 1, clause (3), as never having been transferred to the disclaimant, then the disclaimer or transfer is effective as a disclaimer under sections 524.2-1101 to 524.2-1116. History:  2009 c 67 s 4; 2012 c 143 art 4 s 2
MN Stat § 524.2-1105 (2021)
2021 Minnesota Statutes|Chapters 524 - 532 — Probate; Property; Estates; Guardianships; Anatomical Gifts|Chapter 524 — Uniform Probate Code|Section 524.2-1105 — When Disclaimer Is Permitted.

524.2-1105 WHEN DISCLAIMER IS PERMITTED. A disclaimer may be made at any time unless it is barred under section 524.2-1106. History:   2009 c 67 s 5
MN Stat § 524.2-1106 (2021)
2021 Minnesota Statutes|Chapters 524 - 532 — Probate; Property; Estates; Guardianships; Anatomical Gifts|Chapter 524 — Uniform Probate Code|Section 524.2-1106 — When Disclaimer Is Barred Or Limited.

524.2-1106 WHEN DISCLAIMER IS BARRED OR LIMITED. (a) A disclaimer is barred by a written waiver of the right to disclaim. (b) A disclaimer of an interest in property is barred if any of the following events occur before the disclaimer becomes effective: (1) the disclaimant accepts the portion of the interest sought to be disclaimed; (2) the disclaimant voluntarily assigns, conveys, encumbers, pledges, or transfers the portion of the interest sought to be disclaimed or contracts to do so; (3) the portion of the interest sought to be disclaimed is sold pursuant to a judicial sale; or (4) the disclaimant is insolvent when the disclaimer becomes irrevocable. (c) Acceptance of a distribution from a trust shall constitute acceptance of only that portion of the beneficial interest in that trust that has been distributed, and shall not constitute acceptance or bar disclaimer of that portion of the beneficial interest in the trust that has not yet been distributed. (d) A disclaimer, in whole or in part, of the future exercise of a power held in a fiduciary capacity is not barred by its previous exercise. (e) A disclaimer, in whole or in part, of the future exercise of a power not held in a fiduciary capacity is not barred by its previous exercise unless the power is exercisable in favor of the disclaimant. (f) A disclaimer of an interest in, or a power over, property which is barred by this section is ineffective. History:  2009 c 67 s 6; 2012 c 143 art 4 s 3
MN Stat § 524.2-1107 (2021)
2021 Minnesota Statutes|Chapters 524 - 532 — Probate; Property; Estates; Guardianships; Anatomical Gifts|Chapter 524 — Uniform Probate Code|Section 524.2-1107 — Power To Disclaim; General Requirements; When Irrevocable.

524.2-1107 POWER TO DISCLAIM; GENERAL REQUIREMENTS; WHEN IRREVOCABLE. (a) A person may disclaim, in whole or in part, any interest in or power over property, including a power of appointment. A person may disclaim the interest or power even if its creator imposed a spendthrift provision or similar restriction on transfer or a restriction or limitation on the right to disclaim. (b) With court approval, a fiduciary may disclaim, in whole or in part, any interest in or power over property, including a power of appointment when acting in a representative capacity. Without court approval, a fiduciary may disclaim, in whole or in part, any interest in or power over property, including a power of appointment, if and to the extent that the instrument creating the fiduciary relationship explicitly grants the fiduciary the right to disclaim. With court approval, a custodial parent may disclaim on behalf of a minor child for whom no conservator has been appointed, in whole or in part, any interest in or power over property, including a power of appointment, which the minor child is to receive. (c) To be effective, a disclaimer must be in writing, declare the writing as a disclaimer, describe the interest or power disclaimed, and be signed by the person or fiduciary making the disclaimer and acknowledged in the manner provided for deeds of real estate to be recorded in this state. In addition, for a disclaimer to be effective, an original of the disclaimer must be delivered or filed in the manner provided in section 524.2-1114. (d) A partial disclaimer may be expressed as a fraction, percentage, monetary amount, specific property, term of years, portion of a beneficial interest in or right to distributions from a trust, limitation of a power, or any other interest or estate in the property. (e) A disclaimer becomes irrevocable when the disclaimer is delivered or filed pursuant to section 524.2-1114 or it becomes effective as provided in sections 524.2-1108 to 524.2-1113, whichever occurs later. (f) A disclaimer made under sections 524.2-1101 to 524.2-1116 is not a transfer, assignment, or release. History:  2009 c 67 s 7; 2012 c 143 art 4 s 4
MN Stat § 524.2-1108 (2021)
2021 Minnesota Statutes|Chapters 524 - 532 — Probate; Property; Estates; Guardianships; Anatomical Gifts|Chapter 524 — Uniform Probate Code|Section 524.2-1108 — Disclaimer Of Interest In Property.

524.2-1108 DISCLAIMER OF INTEREST IN PROPERTY. (a) Except for a disclaimer governed by section 524.2-1109 or 524.2-1110, the rules in paragraphs (b) to (d) apply to a disclaimer of an interest in property. (b) The disclaimer takes effect as of the time the instrument creating the interest becomes irrevocable, or, if the interest arose under the law of intestate succession, as of the time of the intestate's death. (c) The disclaimed interest passes according to any provision in the instrument creating the interest providing for the disposition of the interest, should it be disclaimed, or as disclaimed interests in general. (d) If the instrument does not contain a provision described in paragraph (c), the following rules apply: (1) if the disclaimant is an individual, the disclaimed interest passes as if the disclaimant had died immediately before the interest was created, unless under the governing instrument or other applicable law, the disclaimed interest is contingent on surviving to the time of distribution, in which case the disclaimed interest passes as if the disclaimant had died immediately before the time for distribution. However, if, by law or under the governing instrument, the descendants of the disclaimant would share in the disclaimed interest by any method of representation had the disclaimant died before the time of distribution, the disclaimed interest passes only to the descendants of the disclaimant who survive the time of distribution. For purposes of this paragraph, a disclaimed interest is created at the death of the benefactor or such earlier time, if any, that the benefactor's transfer of the interest is a completed gift for federal gift tax purposes. Also for purposes of this paragraph, a disclaimed interest in an inter vivos trust and other will substitutes that do not lapse with certainty under state law shall pass as if the interest had been created under a will; (2) if the disclaimant is not an individual, the disclaimed interest passes as if the disclaimant did not exist; and (3) upon the disclaimer of a preceding interest, a future interest held by a person other than the disclaimant takes effect as if the disclaimant had died or ceased to exist immediately before the time of distribution, but a future interest held by the disclaimant is not accelerated in possession or enjoyment as a result of the disclaimer. History:   2009 c 67 s 8
MN Stat § 524.2-1109 (2021)
2021 Minnesota Statutes|Chapters 524 - 532 — Probate; Property; Estates; Guardianships; Anatomical Gifts|Chapter 524 — Uniform Probate Code|Section 524.2-1109 — Disclaimer Of Rights Of Survivorship In Jointly Held Property.

524.2-1109 DISCLAIMER OF RIGHTS OF SURVIVORSHIP IN JOINTLY HELD PROPERTY. (a) Upon the death of a holder of jointly held property: (1) if, during the deceased holder's lifetime, the deceased holder could have unilaterally regained a portion of the property attributable to the deceased holder's contributions without the consent of any other holder, another holder may disclaim, in whole or in part, a fractional share of that portion of the property attributable to the deceased holder's contributions determined by dividing the number one by the number of joint holders alive immediately after the death of the holder to whose death the disclaimer relates; and (2) for all other jointly held property, another holder may disclaim, in whole or in part, a fraction of the whole of the property the numerator of which is one and the denominator of which is the product of the number of joint holders alive immediately before the death of the holder to whose death the disclaimer relates multiplied by the number of joint holders alive immediately after the death of the holder to whose death the disclaimer relates. (b) A disclaimer under paragraph (a) takes effect as of the death of the holder of jointly held property to whose death the disclaimer relates. (c) An interest in jointly held property disclaimed by a surviving holder of the property passes as if the disclaimant predeceased the holder to whose death the disclaimer relates. History:   2009 c 67 s 9
MN Stat § 524.2-1110 (2021)
2021 Minnesota Statutes|Chapters 524 - 532 — Probate; Property; Estates; Guardianships; Anatomical Gifts|Chapter 524 — Uniform Probate Code|Section 524.2-1110 — Disclaimer Of Interest By Trustee.

524.2-1110 DISCLAIMER OF INTEREST BY TRUSTEE. If a trustee having the power to disclaim under the instrument creating the fiduciary relationship or pursuant to court order disclaims an interest in property that otherwise would have become trust property, the interest does not become trust property. History:   2009 c 67 s 10