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Form 5305-SA Minnesota: What You Should Know

Articles I -V — VI ARTICLE IX. 1. Agreement to Custodial Services. Agreement includes: (a) a custodial agreement between you and the custodian; the agreement includes a custodial agreement between you and the custodian; (b) a custodial agreement entered into with a custodian as the custodian of the account; and the custodian entered into a custodial agreement with you as the custodian of the account or by transferring the account to you. (Source: IRL Form 5305-SA Articles I — IV — VIII ARTICLE X. 1. Custodial Service. “Custodial service” means the following services: (a) The provision to any person of information regarding the account, including but not limited to the following information: (b) The provision of the account information to the custodian in such form and manner, and in such detail, as required by the custodian. Art 8 The information shall be provided in the form and manner and in such detail as to permit the custodian to identify the document as a portion of the account. ARTICLE XI. 1. Statement of Account Requirements. Each Statement of Account required to be filed under IRC Section 408(a) shall include a statement of the information concerning funds held in the account as of January 1 of the year(s) in its text, and: 1. In the case of an institution described in section 408(c)(2)(C) of the Internal Revenue Code of 1986, the information concerning funds held in the account as of January 1, 2018. ARTICLE XII. 3. Periodic Statement of Account Requirements. For account holders who have accounts in two (2), three (3) or four (4) calendar years, a periodic statement of account that includes the information described in paragraphs 2 through 5 of this Article and that: 3. In the case of an institution described in section 408(a) of the Internal Revenue Code of 1986, provides the information concerning the account as of January 1 of the year(s) in its text. ARTICLE XIII. 2. Compliance With Rules.

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