Minnesota Statutes Insurance (Ch. 59A-79a) § 72A.203. Exemptions

(i) an employee pension or welfare benefit plan that is covered by the Employee Retirement and Income Security Act of 1974 (ERISA),United States Code, title 29, sections 1001to1461;

(ii) a plan described bysection 401(a),401(k),403(b),408(k), or408(p) of the Internal Revenue Code of 1986, as amended, 1if established or maintained by an employer;

(iii) a government or church plan defined insection 414 of the Internal Revenue Code of 1986, as amended, a government or church welfare benefit plan, or a deferred compensation plan of a state or local government or tax-exempt organization undersection 457 of the Internal Revenue Code of 1986, as amended; 2 or

(iv) a nonqualified deferred compensation arrangement established or maintained by an employer or plan sponsor; and

(i) settlements of or assumptions of liabilities associated with personal injury litigation or a dispute or claim resolution process; or

(ii) formal prepaid funeral contracts.