An ideal is an additive subgroup with for all . A ring homomorphism preserves addition and multiplication; for the rings with identity here use the standard unital convention . If , then , and if then . Thus the kernel is an ideal.
A maximal ideal is a proper ideal such that an ideal satisfying is either or .
Assume condition (iii), and factor . If some , the primary decomposition theorem gives the nonzero summand on which the minimal polynomial is exactly . The operator cannot vanish on this whole summand, or its restriction would have minimal polynomial dividing . Choose with . Then
contradicting (iii) with and . Hence every , proving (iii) implies (ii).
Suppose has no repeated irreducible factor. For every polynomial and integer , its monic greatest common divisors satisfy , since raising to a power changes no membership of an irreducible factor of the square-free . This is the square-free minimal polynomial criterion for polynomial kernel stabilization. The kernel identity proved above gives
Thus (ii) implies (iii) over every field.
Over , the distinct irreducible factors of are linear. The primary decomposition theorem therefore reads , a direct sum of eigenspaces. Taking a basis in each summand gives an eigenbasis, proving (ii) implies (i) over the complex numbers.
Over , take . Its minimal polynomial is , which is an irreducible polynomial over and has no repeated factor. But it has no real eigenvalues, so no real eigenbasis. This is the required counterexample. Over a general field, the phrase “no repeated factors” here refers to irreducible factors in , rather than a prior assumption that those factors split.
If a basis consists of eigenvectors, let be the distinct eigenvalues. A polynomial annihilates the diagonal action exactly when it vanishes at each . Consequently the minimal polynomial is , a product of distinct linear factors. It therefore has no repeated irreducible factor, proving (i) implies (ii).

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