{"data":{"id":"us-mn/minn.-stat.-60a.1285","jurisdiction":"us-mn","citation":"Minn. Stat. § 60A.1285","heading":"OTHER IMPAIRMENTS.","body":"If distressed or delinquent mortgage loans being valued according to section 60A.123, subdivisions 3 and 4, are determined to be permanently impaired, a direct write-down must be recognized as a realized loss, and a new cost basis established.","path":["INSURANCE","CHAPTER 60A. GENERAL INSURANCE POWERS","FINANCIAL REGULATION"],"source_url":"https://www.revisor.mn.gov/statutes/cite/60A.1285","current_through":"2025 Minnesota Statutes","vintage":"","retrieved_at":"2026-09-02T22:10:28Z","sha256":"cdf9321d721fcfa828013a36cd5c6fec64098f875963914dc98c55012327e62b","source_id":"us-mn","stale":false,"prev":"us-mn/minn.-stat.-60a.128","next":"us-mn/minn.-stat.-60a.129"},"notice":"GroundRules: Original legal text. Not legal advice."}