If you are an agricultural asset owner who sells or rents assets to beginning farmers in Minnesota, you may be eligible for a nonrefundable credit. Asset Sales A to Z: Drafting the Purchase Agreement.All health care programs exclude some assets from use in calculating a person's total countable assets. They can be excluded in whole or in part. Describes income and asset limits to qualify for Minnesota Health Care Programs, including Medical Assistance (MA) and MinnesotaCare. To itemize your deductions, complete Schedule M1SA, and include it with your Minnesota return. Other than the Excluded Assets, Seller shall sell, transfer, convey, assign and deliver to Buyer, and.