SAINT PAUL TEACHERS RETIREMENT FUND ASSOCIATION (STPTRFA)

See also TEACHERS

Accounting and bookkeeping

Financial and actuarial reporting practices, Minn. Statutes 2024 16A.055, 356.20, 356.215

Investment expenses, Minn. Statutes 2024 354A.12

Refund repayments, Minn. Statutes 2024 356.441

Accumulated contributions, abandoned amounts, disposition, Minn. Statutes 2024 356.65

Accumulated deductions, see Refunds under this topic

Actuarial valuations

Actuarial equivalent, defined, Minn. Statutes 2024 354A.011

Alternative valuations, Minn. Statutes 2024 356.23

Copies, Minn. Statutes 2024 356A.07

Definitions, Minn. Statutes 2024 354A.011, 356.215

Early retirement annuities, Minn. Statutes 2024 354A.31

Financial reporting requirements, Minn. Statutes 2024 356.20

Generally, Minn. Statutes 2024 356.214, 356.215

Legislature, rights, Minn. Statutes 2024 356.22

Optional annuities, Minn. Statutes 2024 354A.32, 354A.33

Present value, single life annuity, rate conversion to, Minn. Statutes 2024 356.612

Reports about, Minn. Statutes 2024 354A.021, 356.215

Requirements, Minn. Statutes 2024 354A.41

Supplemental actuarial valuations, Minn. Statutes 2024 356.23

Survivor benefits, Minn. Statutes 2024 354A.35

Actuaries, Minn. Statutes 2024 354A.021, 356.214

Administration

Coordinated program, Minn. Statutes 2024 354A.41

Internal Revenue Code compliance, Minn. Statutes 2024 356.636

Legislative proposals, Minn. Statutes 2024 356B.01, 356B.02

Administrative expenses

Actuarial valuations, Minn. Statutes 2024 356.215

Definitions, Minn. Statutes 2024 356.215

Supplemental administrative expenses, Minn. Statutes 2024 354A.21

Age of retirement

Combined service disability benefits, Minn. Statutes 2024 356.302

Coordinated members, generally, Minn. Statutes 2024 354A.31

Early retirement, Minn. Statutes 2024 354A.31

Mandatory retirement, Minn. Statutes 2024 354A.21

Normal retirement age, Minn. Statutes 2024 353.01, 354A.011, 356.403, 356.82

Proportionate retirement annuities, Minn. Statutes 2024 356.32

Survivor benefits, Minn. Statutes 2024 354A.35

Annuities

Abandoned amounts, disposition, Minn. Statutes 2024 356.65

Assignment, Minn. Statutes 2024 354A.11

Automatic deposit, Minn. Statutes 2024 356.401

Bounce back annuities, Minn. Statutes 2024 354A.32

Combined service annuities, Minn. Statutes 2024 356.30

Creditors remedies, use prohibited, Minn. Statutes 2024 354A.11

Deferred annuities, Minn. Statutes 2024 354A.35, 354A.37, 356.30

Early retirement, see same under this topic

Estate taxes, exemption, Minn. Statutes 2024 354A.11

Exemption from process, Minn. Statutes 2024 356.401

Joint and survivor annuities, Minn. Statutes 2024 354A.32, 356.46

Normal retirement annuities, see Retirement annuities under this topic

Optional annuities, see same under this topic

Payment, date, Minn. Statutes 2024 356.40

Qualified annuities, using for refund repayments, Minn. Statutes 2024 356.441

Reduced retirement annuity, see Early retirement under this topic

Repayment, wrongful discharges, Minn. Statutes 2024 356.50

Retirement annuities, see same under this topic

Approvals by, disability benefit payments, Minn. Statutes 2024 354A.36

Articles of incorporation

Amendments, Minn. Statutes 2024 354A.12, 354A.29

Defined as plan documents, Minn. Statutes 2024 356A.01

Updating of, Minn. Statutes 2024 354A.021

Assets

Definitions, Minn. Statutes 2024 356.215

Investment diversification, Minn. Statutes 2024 356A.06

Limitations on use, Minn. Statutes 2024 356.63

Market valuation method, Minn. Statutes 2024 356.215

Title, holding, Minn. Statutes 2024 356A.06

Assignments, annuities or benefits, Minn. Statutes 2024 354A.11

Attachment, annuities or benefits, exemption, Minn. Statutes 2024 354A.11

Audits and examinations

Evidence of wrongdoing, reports, Minn. Statutes 2024 6.67

Generally, Minn. Statutes 2024 354A.021

Reporting, Minn. Statutes 2024 356.20

Basic members, postretirement adjustments, Minn. Statutes 2024 356.42

Basic program, Minn. Statutes 2024 354A.23

Beneficiaries

Data, classification, disclosure, Minn. Statutes 2024 13.632

Designation, Minn. Statutes 2024 354A.011

Payments to

Benefit distribution upon plan termination, Minn. Statutes 2024 356.001

Guaranteed refund annuity, Minn. Statutes 2024 354A.32

Optional annuities, lump-sum payments, Minn. Statutes 2024 354A.34

Postretirement adjustments, unpaid amounts, Minn. Statutes 2024 356.42

Reemployment earnings limitation, excess amounts, Minn. Statutes 2024 356.47

Refunds after death, Minn. Statutes 2024 354A.35

Rollover election, Minn. Statutes 2024 356.47

Survivor benefits, see same under this topic

Benefits

Abandoned amounts, disposition, Minn. Statutes 2024 356.65

Assignment, Minn. Statutes 2024 354A.11

Automatic deposit, Minn. Statutes 2024 356.401

Beginning date of distribution, Minn. Statutes 2024 356.635

Benefit provisions summary, Minn. Statutes 2024 356A.07

Combined service benefits, Minn. Statutes 2024 356.302, 356.303

Creditors remedies, use prohibited, Minn. Statutes 2024 354A.11

Definitions, Minn. Statutes 2024 354A.011, 356.635, 356A.01

Direct rollovers, Minn. Statutes 2024 356.633

Disability benefits, see same under this topic

Distribution, notice, Minn. Statutes 2024 356.001

Eligible rollover distributions, Minn. Statutes 2024 356.633

Estate taxes, exemption, Minn. Statutes 2024 354A.11

Exemption from process, Minn. Statutes 2024 356.401

Federal benefit limits, Minn. Statutes 2024 356.612

Fiduciaries, duties, Minn. Statutes 2024 356A.02

Health benefits, Minn. Statutes 2024 126C.41

Internal Revenue Code compliance, Minn. Statutes 2024 356.612, 356.635

Members' nonforfeitable interest, Minn. Statutes 2024 356.001

Overpayment, Minn. Statutes 2024 354A.12

Payment, date, Minn. Statutes 2024 356.40

Present value, single life annuity, rate conversion to, Minn. Statutes 2024 356.612

Subpoena authority, Minn. Statutes 2024 356.401

Survivor benefits, see same under this topic

Termination of plan or fund, procedures, Minn. Statutes 2024 356.001

Board of trustees

Designation by, depositories for assets not held by custodian banks, Minn. Statutes 2024 356A.06

Duties, generally, Minn. Statutes 2024 354A.021

Members, Minn. Statutes 2024 356A.01 to 356A.13

Open meetings, Minn. Statutes 2024 356A.08

Bounce back annuities, Minn. Statutes 2024 354A.32

Breach of fiduciary duty

Cofiduciaries, liability, Minn. Statutes 2024 356A.10

Generally, Minn. Statutes 2024 356A.09

Indemnification, Minn. Statutes 2024 356A.11

Lawsuits, Minn. Statutes 2024 356A.12

Buybacks

Prior service credit, see same under this topic

Refund repayments, Minn. Statutes 2024 354A.23, 354A.38

Service credit, wrongful discharges, Minn. Statutes 2024 356.50

Bylaws

Amendments, Minn. Statutes 2024 354A.12, 354A.29

Defined as plan documents, Minn. Statutes 2024 356A.01

Updating of, Minn. Statutes 2024 354A.021

Certificates and certification

Economic interest statements, list of filings, Minn. Statutes 2024 356A.06

Payroll deductions, shortages, Minn. Statutes 2024 354A.12

Certifying to

Leaves of absence, Minn. Statutes 2024 354A.095, 354A.096

Optional annuity beneficiaries, death, Minn. Statutes 2024 354A.32

Chief administrative officer, see Executive director under this topic

Child support, income withholding, Minn. Statutes 2024 354A.11

Cofiduciaries

Duties, generally, Minn. Statutes 2024 356A.10

Liability, Minn. Statutes 2024 356A.10

Service of process on, Minn. Statutes 2024 356A.12

Combined service annuities, Minn. Statutes 2024 356.30

Combined service disability benefits, Minn. Statutes 2024 356.302

Combined service survivor benefits, Minn. Statutes 2024 356.303

Compensation and salaries

Fiduciaries, Minn. Statutes 2024 356A.06, 356A.08

Generally, Minn. Statutes 2024 354A.011

Contested cases, adverse determination of eligibility, benefits, or other rights, Minn. Statutes 2024 356A.07

Continuing education, fiduciaries, Minn. Statutes 2024 356A.13

Contracts and agreements, actuarial services, Minn. Statutes 2024 354A.021

Contribution or deduction errors, correction, Minn. Statutes 2024 354A.12

Contributions to more than one public retirement plan

Restrictions, Minn. Statutes 2024 354.095, 354A.091

Retirement age, Minn. Statutes 2024 353.01

Coordinated members

Postretirement adjustments, Minn. Statutes 2024 356.42

Reemployment following termination, improved benefits, eligibility, Minn. Statutes 2024 354A.31

Coordinated program

Administration, Minn. Statutes 2024 354A.41

Establishment, Minn. Statutes 2024 354A.30

Generally, Minn. Statutes 2024 354A.31 to 354A.41

Retirement annuities, see same under this topic

Coordinated service, pre-1978 service, computation of benefits, Minn. Statutes 2024 354A.40

Copies, plan documents, summaries, and reports, Minn. Statutes 2024 356A.07

Coverage by more than one system

Generally, Minn. Statutes 2024 356.311

Unclassified employees retirement plan, Minn. Statutes 2024 352D.12

Coverage or deduction errors, correction, Minn. Statutes 2024 356.637

Covered employees, referendum, Medicare coverage, Minn. Statutes 2024 355.095

Covered governmental entity, see Employers under this topic

Covered salary, Minn. Statutes 2024 354A.011

Creditors remedies, annuities or benefits, use prohibited, Minn. Statutes 2024 354A.11

Custodian bank accounts, establishment, Minn. Statutes 2024 356.001

Data

Access, marriage dissolution actions, Minn. Statutes 2024 356.49

Classification, disclosure, Minn. Statutes 2024 13.632

Decedents estates, payments to, Minn. Statutes 2024 354A.34, 354A.35, 356.42, 356.47

Dedicated fund, uses, Minn. Statutes 2024 356.63

Deferred annuities

Augmentation, Minn. Statutes 2024 354A.37, 356.30

Eligibility, Minn. Statutes 2024 354A.37

Payment, time, Minn. Statutes 2024 354A.37

Survivor benefits, Minn. Statutes 2024 354A.35

Deferred compensation, see STATE DEFERRED COMPENSATION PLAN

Definitions

Actuarial valuations, Minn. Statutes 2024 356.215

Correction of coverage errors, Minn. Statutes 2024 356.637

Internal Revenue Code compliance, Minn. Statutes 2024 356.635

Loss of survivor benefits, Minn. Statutes 2024 356.406

Public pension fiduciary responsibility, Minn. Statutes 2024 356A.01, 356A.06

Social Security, Minn. Statutes 2024 355.01

Survivor causing death of member, Minn. Statutes 2024 356.406

Teachers retirement, Minn. Statutes 2024 354A.011

Depositories, designation, Minn. Statutes 2024 356A.06

Disability benefits

Combined service disability benefits, Minn. Statutes 2024 356.302, 356.303

Generally, Minn. Statutes 2024 354A.36

Health insurance premiums, withholding, Minn. Statutes 2024 356.87

Medical leave, payment during, Minn. Statutes 2024 354A.096

Permanent and total disability, defined, Minn. Statutes 2024 354A.011

Postretirement adjustments, Minn. Statutes 2024 356.42

Supplemental needs trusts, Minn. Statutes 2024 356.465

Wrongful discharges, effect on, Minn. Statutes 2024 356.50

Disclosure

Actuarial valuations, Minn. Statutes 2024 356.215

Fiduciaries, Minn. Statutes 2024 356A.03, 356A.06

Financial reporting requirements, Minn. Statutes 2024 356.20

Dissolution of marriage

Division of property, Minn. Statutes 2024 354A.11

Optional annuities, revocation, Minn. Statutes 2024 356.48

Retirement benefits or rights, information regarding, Minn. Statutes 2024 356.49

Distributions, direct rollovers, Minn. Statutes 2024 356.633

Division of plan, based on election or nonelection of Social Security coverage, Minn. Statutes 2024 355.091

Donations, authority to accept, Minn. Statutes 2024 356.648

Early retirement

Actuarial reduction, Minn. Statutes 2024 352.116

Actuarial valuations, Minn. Statutes 2024 354A.31

Early retirement incentives or health benefits, Minn. Statutes 2024 126C.41

Generally, Minn. Statutes 2024 354A.31

Economic interest statements, fiduciaries, Minn. Statutes 2024 356A.06

Employee contributions, see Member contributions under this topic

Employees of the retirement plan

Defined as teachers, Minn. Statutes 2024 354A.011

Indemnification, breach of fiduciary duty, Minn. Statutes 2024 356A.11

Employer contributions

Extended leaves of absence, Minn. Statutes 2024 354A.091

Generally, Minn. Statutes 2024 354A.12

Maternity leave, Minn. Statutes 2024 354A.095

Medical leave, Minn. Statutes 2024 354A.096

Medicare coverage, Minn. Statutes 2024 355.095

Military or uniformed service credit purchase, Minn. Statutes 2024 354A.093

Parental/parenting leave, Minn. Statutes 2024 354A.095

Part-time teachers, Minn. Statutes 2024 122A.47, 354A.094

Property taxes for, health benefits, Minn. Statutes 2024 126C.41

Sabbatical leave, Minn. Statutes 2024 354A.092

Wrongful discharges, service credit, Minn. Statutes 2024 356.50

Employers

Benefit provision summaries, duties, Minn. Statutes 2024 356A.07

Certificates and certification, leaves of absence, Minn. Statutes 2024 354A.095, 354A.096

Contributions, see Employer contributions under this topic

Dissolution, allocation of receivables, Minn. Statutes 2024 356.98

Payments by, prior service credit purchases, Minn. Statutes 2024 356.551

Payroll deductions, remittance, shortages, liability, Minn. Statutes 2024 354A.12

Reporting violations, fees and penalties, Minn. Statutes 2024 354A.12

Reports given, Minn. Statutes 2024 354A.12, 354A.31, 356.50, 356.62

Reports received, financial reports, Minn. Statutes 2024 356.20

Employing units, duties, see Employers under this topic

Established, Minn. Statutes 2024 354A.021

Estate taxes, annuities or benefits, exemption, Minn. Statutes 2024 354A.11

Exclusions from coverage, members of other teacher retirement plans, Minn. Statutes 2024 354A.011

Execution (creditors remedies), annuities or benefits, exemption, Minn. Statutes 2024 354A.11

Executive director

Definitions, Minn. Statutes 2024 356A.01, 356A.02

Fiduciary duties, Minn. Statutes 2024 356A.01 to 356A.13

Prior service credit purchases, duties, Minn. Statutes 2024 356.551

Experience studies, Minn. Statutes 2024 354A.021, 356.214, 356.215

Extended leaves of absence

Generally, Minn. Statutes 2024 354A.091

Higher education supplemental retirement plan members, Minn. Statutes 2024 136F.43

Fiduciaries

Activities, generally, Minn. Statutes 2024 356A.02

Assets, title, Minn. Statutes 2024 356A.06

Breach of conduct or duties, Minn. Statutes 2024 356A.09 to 356A.12

Compensation and salaries, Minn. Statutes 2024 356A.06, 356A.08

Continuing education, Minn. Statutes 2024 356A.13

Definitions, Minn. Statutes 2024 356A.01

Direct or indirect profits, Minn. Statutes 2024 356A.06

Disclosure, Minn. Statutes 2024 356A.03, 356A.06

Duties, Minn. Statutes 2024 354A.021, 356A.02, 356A.04, 356A.05

Economic interest statements, Minn. Statutes 2024 356A.06

Felony violations, documentation, service prohibition, Minn. Statutes 2024 356A.03

Generally, Minn. Statutes 2024 356A.01 to 356A.13

Investment of funds, see same under this topic

Prohibited transactions, Minn. Statutes 2024 356A.06

Service of process on, Minn. Statutes 2024 356A.12

Standard of conduct, Minn. Statutes 2024 356A.04

Filing with

Beneficiaries, designation form, Minn. Statutes 2024 354A.011

Disability benefit applications, Minn. Statutes 2024 354A.36

Optional annuities, revocation, Minn. Statutes 2024 356.48

Part-time teaching agreements, Minn. Statutes 2024 354A.094

Postretirement adjustments, Minn. Statutes 2024 356.42

Refund applications, Minn. Statutes 2024 354A.37

Retirement annuity applications, Minn. Statutes 2024 354A.31, 356.32

Survivor benefits, Minn. Statutes 2024 354A.35

Financial reports

Alternative reports, Minn. Statutes 2024 356.23

Copies, distribution, Minn. Statutes 2024 356.20, 356A.07

Requirements, generally, Minn. Statutes 2024 356.20

Fines, members' data reports, violations, Minn. Statutes 2024 354A.12

Forfeitures, Minn. Statutes 2024 356.614

Former members

Marriage dissolution actions, information requirements, Minn. Statutes 2024 356.49

Reemployment following termination, improved benefits, eligibility, Minn. Statutes 2024 354A.31

Forms

Beneficiaries, designation, Minn. Statutes 2024 354A.011

Postretirement adjustments, optional payment schedule, Minn. Statutes 2024 356.42

Proportionate retirement annuities, applications, Minn. Statutes 2024 356.32

Reemployment earnings limitation, excess amounts, Minn. Statutes 2024 356.47

Survivor benefits, Minn. Statutes 2024 354A.35

Full funding, established dates for, Minn. Statutes 2024 356.215

Funds and accounts

Amortization state aid account, Minn. Statutes 2024 423A.02

Dedicated fund, Minn. Statutes 2024 356.63

Retirement fund, see same under this topic

Theft or embezzlement from, reporting by employees, Minn. Statutes 2024 609.456

Garnishment, annuities or benefits, exemption, Minn. Statutes 2024 354A.11

Gifts and bequests, authority to accept, Minn. Statutes 2024 356.648

Governing board of a pension plan, see Board of trustees under this topic

Governing body rules and policies, defined as plan documents, Minn. Statutes 2024 356A.01

Governmental subdivisions, duties, see Employers under this topic

Grievance awards, exclusion from salary, Minn. Statutes 2024 354A.011

Heirs, payments to, refunds after death, Minn. Statutes 2024 354A.35

Information services, Minn. Statutes 2024 356.97

Insurance, public employees program, Minn. Statutes 2024 43A.316, 356.87

Interest rates

Actuarial valuations, Minn. Statutes 2024 356.215

Deferred annuities augmentation, Minn. Statutes 2024 354A.37

Generally, Minn. Statutes 2024 356.59

Reemployment earnings limitation, excess amounts, Minn. Statutes 2024 356.47

Refund payments, Minn. Statutes 2024 356.59

Refunds, Minn. Statutes 2024 354A.35, 354A.37, 356.59

Investment of funds

Authorized investments, Minn. Statutes 2024 354A.08, 356.64, 356A.06

Fiduciaries, duties, Minn. Statutes 2024 356A.02, 356A.06

Investment expenses, Minn. Statutes 2024 354A.12, 356.215

Reports about, Minn. Statutes 2024 356.219

Requirements, generally, Minn. Statutes 2024 356A.06

Joint and survivor annuities

Bounce back annuities, Minn. Statutes 2024 354A.32

Establishment, Minn. Statutes 2024 354A.32

Mandatory, Minn. Statutes 2024 356.46

Lawsuits, breach of fiduciary duty, Minn. Statutes 2024 356A.12

Leaves of absence

Extended leave, Minn. Statutes 2024 136F.43, 354A.091

Maternity leave, Minn. Statutes 2024 354A.095

Medical leave, Minn. Statutes 2024 354A.096

Military or uniformed service, Minn. Statutes 2024 354A.093

Parental/parenting leave, Minn. Statutes 2024 354A.095

Sabbatical leave, Minn. Statutes 2024 354A.011, 354A.092

Legal settlements, exclusion from salary, Minn. Statutes 2024 354A.011

Legislative proposals, Minn. Statutes 2024 356B.01, 356B.02

Liability

Cofiduciaries, Minn. Statutes 2024 356A.10

Unfunded actuarial accrued liability, Minn. Statutes 2024 356.215, 356.22

Life insurance death benefits, authority to accept, Minn. Statutes 2024 356.648

Loans, authorized real estate investments, Minn. Statutes 2024 356.64

Local governmental entity, Saint Paul Teachers Retirement Fund Association defined as, Minn. Statutes 2024 354A.021

Lump-sum payments, Minn. Statutes 2024 356.47

Mail and mailing

Benefit distribution notice, Minn. Statutes 2024 356.001

Retirement annuities, information, completed applications, Minn. Statutes 2024 356.46

Mandatory retirement, Minn. Statutes 2024 354A.21

Maternity leave, Minn. Statutes 2024 354A.095

Medical leave, Minn. Statutes 2024 354A.096

Meetings

Articles of incorporation, amendments, Minn. Statutes 2024 354A.12

Bylaws, amendments, Minn. Statutes 2024 354A.12

Open Meeting Law, see OPEN MEETING LAW

Member contributions

Employers, pick up, Minn. Statutes 2024 356.62

Extended leaves of absence, Minn. Statutes 2024 354A.091

Federal compensation limits, Minn. Statutes 2024 356.611

Generally, Minn. Statutes 2024 354A.12

Maternity leave, Minn. Statutes 2024 354A.095

Medical leave, Minn. Statutes 2024 354A.096

Military or uniformed service credit purchase, Minn. Statutes 2024 354A.093

Parental/parenting leave, Minn. Statutes 2024 354A.095

Part-time teachers, Minn. Statutes 2024 354A.094

Reports about, Minn. Statutes 2024 356.62

Sabbatical leave, Minn. Statutes 2024 354A.092

Teaching service in other states, service credit purchase, Minn. Statutes 2024 354A.0961

Wrongful discharges, service credit, Minn. Statutes 2024 356.50

Members

Actuarial valuations, Minn. Statutes 2024 356.215

Age and identity, proof, Minn. Statutes 2024 354A.31

Basic members, Minn. Statutes 2024 354A.011

Charter school teachers, Minn. Statutes 2024 124E.12

Coordinated members, Minn. Statutes 2024 354A.011

Data, initial reports, payroll period reports, Minn. Statutes 2024 354A.12

Death caused by surviving beneficiary, loss of survivor benefits, Minn. Statutes 2024 356.406

Definitions

Generally, Minn. Statutes 2024 354A.011

Loss of survivor benefits, Minn. Statutes 2024 356.406

Public pension fiduciary responsibility, Minn. Statutes 2024 356A.01

Social Security law, Minn. Statutes 2024 355.01

Eligibility, Minn. Statutes 2024 354A.05

Exclusion by other plans, Minn. Statutes 2024 352.01, 353.01, 354.41, 354A.011

Exclusions from coverage, members of other teacher retirement plans, Minn. Statutes 2024 354A.011

Marriage dissolution actions, information requirements, Minn. Statutes 2024 356.49

Payments by, Minn. Statutes 2024 354A.12, 356.551

Payments to, benefit distribution upon plan termination, Minn. Statutes 2024 356.001

Proof of death, Minn. Statutes 2024 356.001

Reports received, Minn. Statutes 2024 356.20, 356.47, 356.62, 356A.07

Representatives of, application for annuities, Minn. Statutes 2024 354A.31

Substitute teachers, members acting as, Minn. Statutes 2024 354A.094

Military or uniformed service leave of absence, Minn. Statutes 2024 354A.093

Normal retirement annuities, see Retirement annuities under this topic

Optional annuities

Disability benefits, see same under this topic

Generally, Minn. Statutes 2024 354A.32

Information summaries, distribution, Minn. Statutes 2024 356.46

Joint and survivor annuities, Minn. Statutes 2024 354A.32, 356.46

Lump-sum payments, Minn. Statutes 2024 354A.34

Revocation, Minn. Statutes 2024 356.48

Social Security leveling adjustment option, Minn. Statutes 2024 354A.33

Supplemental needs trusts, Minn. Statutes 2024 356.465

Organization and governance, Minn. Statutes 2024 354A.021

Parental/parenting leave, Minn. Statutes 2024 354A.095

Part-time teachers

Employee and employer contributions, Minn. Statutes 2024 122A.47

Generally, Minn. Statutes 2024 354A.094

Payments by

Allowable expenses, Minn. Statutes 2024 356.001

Audit and examination costs, Minn. Statutes 2024 354A.021

Benefit distribution upon plan termination, Minn. Statutes 2024 356.001

Fiduciaries, duties, Minn. Statutes 2024 356A.02

Health insurance premiums, Minn. Statutes 2024 356.87

Payments to

Amortization state aid requirements, Minn. Statutes 2024 126C.41, 423A.02

Health insurance, administrative expenses, Minn. Statutes 2024 356.87

Prior service credit, see same under this topic

Payroll deductions, Minn. Statutes 2024 354A.12

Plan documents, copies to members, Minn. Statutes 2024 356A.07

Portability with other retirement plans, unclassified employees retirement plan, Minn. Statutes 2024 352D.12

Postretirement adjustments

Calculations, Minn. Statutes 2024 354A.29

Lump-sum payments, conversion to monthly annuity, Minn. Statutes 2024 356.431

Payment, Minn. Statutes 2024 356.42

Postretirement income, reports about, Minn. Statutes 2024 354A.31

Prior service contributions, transfer to unclassified employees retirement plan, Minn. Statutes 2024 352D.12

Prior service credit

Purchases

Generally, Minn. Statutes 2024 356.551

Maternity leave or break in service, Minn. Statutes 2024 354A.095

Parental or family leave, Minn. Statutes 2024 354A.095

Reserves requirements, Minn. Statutes 2024 356.30

Strike periods, Minn. Statutes 2024 356.195

Technical colleges faculty, transfer of coverage, effect, Minn. Statutes 2024 354B.211

Proportionate retirement annuities, Minn. Statutes 2024 356.32

Public employees insurance program, Minn. Statutes 2024 43A.316, 356.87

Purpose, Minn. Statutes 2024 356.001

Real property, authority to accept or invest in, Minn. Statutes 2024 354A.08

Records and record keeping

Fiduciaries, duties, Minn. Statutes 2024 356A.02

Investments, liquidity documentation, Minn. Statutes 2024 356A.06

Optional annuities, Minn. Statutes 2024 354A.32, 354A.33

Reemployment earnings limitation, excess amounts, Minn. Statutes 2024 356.47

Reduced retirement annuity, see Early retirement under this topic

Reemployment earnings limitation, Minn. Statutes 2024 354A.31, 356.47

Refunds

Amounts up to 1,500 dollars, Minn. Statutes 2024 354A.35

Automatic deposit, Minn. Statutes 2024 356.401

Basic program, Minn. Statutes 2024 354A.23

Death before retirement, Minn. Statutes 2024 354A.35

Deferred annuities, see same under this topic

Generally, Minn. Statutes 2024 354A.37

Guaranteed refund annuity, Minn. Statutes 2024 354A.32

Interest rates, Minn. Statutes 2024 354A.35, 356.59

Repayment to

Combined service annuities, Minn. Statutes 2024 356.30

Generally, Minn. Statutes 2024 354A.38

Individual retirement accounts, using, Minn. Statutes 2024 356.441

Qualified annuities, using, Minn. Statutes 2024 356.441

Requirements, Minn. Statutes 2024 356.441

Service credit, effect on, Minn. Statutes 2024 354A.37

Unclassified Employees Retirement Association, Minn. Statutes 2024 352D.12

Service credit termination, Minn. Statutes 2024 354A.38

Reports given

Actuarial valuations, Minn. Statutes 2024 354A.021, 356.215

Annual report, Minn. Statutes 2024 354A.12

Articles of incorporation, proposed amendments, Minn. Statutes 2024 354A.12

Bylaws, proposed amendments, Minn. Statutes 2024 354A.12

Experience studies, Minn. Statutes 2024 354A.021, 356.215

Financial reports, Minn. Statutes 2024 356.20, 356.23

Investment of funds, Minn. Statutes 2024 356.219

Marriage dissolution actions, pension benefits or rights, Minn. Statutes 2024 356.49

Postretirement adjustments, Minn. Statutes 2024 356.42

Reemployment earnings limitation, excess amounts, Minn. Statutes 2024 356.47

Tax qualification, Minn. Statutes 2024 356.636

Reserves, prior service credit purchases, Minn. Statutes 2024 356.30

Retirees

Substitute teachers, employment as, Minn. Statutes 2024 354A.21

Technical college system retirees, reemployment earnings limitation, exception, Minn. Statutes 2024 354A.31

Retirement annuities

Age, Minn. Statutes 2024 354A.011, 354A.31

Amount

Computation, Minn. Statutes 2024 354A.31, 354A.40

Formula, Minn. Statutes 2024 352.115

Completed applications, copies to spouses, Minn. Statutes 2024 356.46

Definitions, Minn. Statutes 2024 354A.011, 356.46

Early retirement, see same under this topic

Exemption from process, Minn. Statutes 2024 356.401

Generally, Minn. Statutes 2024 354A.31

Health insurance premiums, withholding, Minn. Statutes 2024 356.87

Optional annuities, Minn. Statutes 2024 356.46

Postretirement adjustments, Minn. Statutes 2024 356.42

Proportionate retirement annuities, Minn. Statutes 2024 354A.21, 356.32

Reemployment earnings limitation, Minn. Statutes 2024 354A.31, 356.47

Retirement benefit accrual rate increase, Minn. Statutes 2024 354A.31, 356.315

Rollover election, Minn. Statutes 2024 356.47

Service credit, Minn. Statutes 2024 354A.011, 354A.31

Simultaneous payment of survivor benefits, Minn. Statutes 2024 356.40

Retirement fund

Creation, Minn. Statutes 2024 354A.021

Credits to, Minn. Statutes 2024 356.65

Deposits to, Minn. Statutes 2024 354A.021, 354A.12

Disbursements from, Minn. Statutes 2024 354A.021, 354A.09

Retirement plan alternatives, technical colleges faculty, Minn. Statutes 2024 354B.211

Rule of 90, eligibility, Minn. Statutes 2024 354A.31

Sabbatical leave, Minn. Statutes 2024 354A.011, 354A.092

Salary, see Compensation and salaries under this topic

School districts, new or returning employees, Minn. Statutes 2024 354A.12

Service credit

Combined service annuities, Minn. Statutes 2024 356.30

Combined service benefits, Minn. Statutes 2024 356.302, 356.303

Coordinated members, generally, Minn. Statutes 2024 354A.31

Coordinated service, Minn. Statutes 2024 354A.011, 354A.40

Disability benefits, Minn. Statutes 2024 354A.36

Early retirement, Minn. Statutes 2024 354A.31

Extended leaves of absence, Minn. Statutes 2024 354A.091

Maternity leave, see same under this topic

Medical leave, restriction, Minn. Statutes 2024 354A.096

Military or uniformed service, Minn. Statutes 2024 354A.093

Parental/parenting leave, Minn. Statutes 2024 354A.095

Part-time teaching service, Minn. Statutes 2024 354A.094

Pre-1978 service, computation of benefits, Minn. Statutes 2024 354A.40

Proportionate retirement annuities, Minn. Statutes 2024 356.32

Purchase procedures, see Prior service credit under this topic

Retirement annuities, salary calculations, Minn. Statutes 2024 354A.011

Sabbatical leave, Minn. Statutes 2024 354A.092

Survivor benefits, Minn. Statutes 2024 354A.35

Teaching service in other states, Minn. Statutes 2024 354A.0961

Technical college system retirees, reemployment, Minn. Statutes 2024 354A.31

Termination, Minn. Statutes 2024 354A.38

Wrongful discharges, Minn. Statutes 2024 356.50

Social Security

Benefits, Minn. Statutes 2024 355.01 to 355.03

Leveling adjustment option, Minn. Statutes 2024 354A.33

Spousal maintenance, income withholding, Minn. Statutes 2024 354A.11

Spouses

Notarized signatures, Minn. Statutes 2024 354A.31

Retirement annuities, Minn. Statutes 2024 356.46

Surviving spouses, Minn. Statutes 2024 356.303

Survivor benefits, see same under this topic

State aid

Amortization state aid requirements, Minn. Statutes 2024 126C.41, 423A.02

Pension adjustment revenue, Minn. Statutes 2024 126C.10

Termination, Minn. Statutes 2024 354A.12

Withholding, investment reporting noncompliance, Minn. Statutes 2024 356.219

Statutes of limitations, breach of fiduciary duty, Minn. Statutes 2024 356A.12

Subpoenas, overpayment of benefits, Minn. Statutes 2024 356.401

Substitute teachers

Extended leaves of absence, teaching during, Minn. Statutes 2024 354A.091

Part-time teachers, Minn. Statutes 2024 354A.094

Retirees, employment as, Minn. Statutes 2024 354A.21

Successor organizations, Minn. Statutes 2024 356.20, 356.215

Supplemental needs trusts, optional annuity, Minn. Statutes 2024 356.465

Surviving spouses

Payments to, Minn. Statutes 2024 356.42, 356.47

Survivor benefits, see same under this topic

Survivor benefits

Beneficiaries charged or convicted of causing member's death, Minn. Statutes 2024 356.406

Combined service survivor benefits, Minn. Statutes 2024 356.303

Deferred annuities, Minn. Statutes 2024 354A.35, 354A.37, 356.30

Exemption from process, Minn. Statutes 2024 356.401

Generally, Minn. Statutes 2024 354A.35

Health insurance premiums, withholding, Minn. Statutes 2024 356.87

Joint and survivor annuities, Minn. Statutes 2024 354A.32, 356.46

Optional survivors annuity, defined, Minn. Statutes 2024 354A.011

Overpayment of benefits, subpoenas, Minn. Statutes 2024 356.401

Postretirement adjustments, Minn. Statutes 2024 356.42

Same-sex spouses, eligibility, Minn. Statutes 2024 354A.25

Simultaneous payment of retirement annuities, Minn. Statutes 2024 356.40

Survivors, data, classification, disclosure, Minn. Statutes 2024 13.632

Tax qualification, Internal Revenue Code compliance, Minn. Statutes 2024 356.636

Teaching service in other states, service credit purchase, Minn. Statutes 2024 354A.0961

Termination of plan or fund, Minn. Statutes 2024 356.001

Termination of teaching service

Extended leaves of absence, effect, Minn. Statutes 2024 354A.091

Proportionate retirement annuity, entitlement, Minn. Statutes 2024 354A.21

Refunds, see same under this topic

Theft or embezzlement from, reporting by employees, Minn. Statutes 2024 609.456

Trust, establishment as, Minn. Statutes 2024 354A.021

Trustees, see Board of trustees under this topic

Unfunded actuarial accrued liability

Actuarial valuations, Minn. Statutes 2024 356.215, 356.22

Amortization state aid, local relief associations, reallocation, Minn. Statutes 2024 423A.02

Vesting requirements

Defined, Minn. Statutes 2024 354A.011

Part-time teachers, Minn. Statutes 2024 354A.094

Service credit, see same under this topic

Violations and penalties

Employers, reporting violations, Minn. Statutes 2024 354A.12

Investment reporting, noncompliance, Minn. Statutes 2024 356.219

Members' data reports, violations, Minn. Statutes 2024 354A.12

Wrongful discharges, Minn. Statutes 2024 356.50