Minnesota Legislature
Office of the Revisor of Statutes
2005 Minnesota Statutes Index (topics)
DULUTH TEACHERS RETIREMENT FUND ASSOCIATION (DTRFA)
See also MINNEAPOLIS TEACHERS RETIREMENT FUND ASSOCIATION (MTRFA); SAINT PAUL TEACHERS RETIREMENT FUND ASSOCIATION (STPTRFA); TEACHERS
Accounting and bookkeeping
Financial and actuarial reporting practices, Minn. Statutes 2005 16A.055, 356.20, 356.215
Refund repayments, Minn. Statutes 2005 356.441
Accumulated contributions
Abandoned amounts, disposition, Minn. Statutes 2005 356.65
Accumulated deductions, see Refunds under this topic
Actuarial valuations
Alternative valuations, Minn. Statutes 2005 356.23
Copies, Minn. Statutes 2005 356A.07
Costs, payment, Minn. Statutes 2005 356.214
Definitions, Minn. Statutes 2005 354A.011, 356.215
Early retirement annuities, Minn. Statutes 2005 354A.31
Employee/employer contributions, changes in, Minn. Statutes 2005 353.27
Financial reporting, Minn. Statutes 2005 356.20
Generally, Minn. Statutes 2005 356.214, 356.215
Legislature, rights, Minn. Statutes 2005 356.22
Optional annuities, Minn. Statutes 2005 354A.32, 354A.33
Quadrennial projection valuations, Minn. Statutes 2005 16A.055, 356.215
Reports about, Minn. Statutes 2005 354A.021, 356.215
Requirements, Minn. Statutes 2005 354A.41
Supplemental actuarial valuations, Minn. Statutes 2005 356.23
Survivor benefits, Minn. Statutes 2005 354A.35
Actuaries
Actuarial valuations, see same under this topic
Approved actuaries, Minn. Statutes 2005 354A.011, 356.214, 356.215
Contracts, Minn. Statutes 2005 354A.021, 356.214
Duties, Minn. Statutes 2005 354A.021, 356.214
Administration
Coordinated program, Minn. Statutes 2005 354A.41
Expenses, Minn. Statutes 2005 356.215
Proposed legislation, Minn. Statutes 2005 356B.05
Age of retirement
Combined service disability benefits, Minn. Statutes 2005 356.302
Coordinated members, generally, Minn. Statutes 2005 354A.31
Early retirement, Minn. Statutes 2005 354A.31
Mandatory retirement, Minn. Statutes 2005 354A.21
Normal retirement age, Minn. Statutes 2005 353.01, 354A.011, 356.403, 356.82
Proportionate retirement annuities, Minn. Statutes 2005 356.32
Survivor benefits, Minn. Statutes 2005 354A.35
Annuities
Abandoned amounts, disposition, Minn. Statutes 2005 356.65
Assignment, Minn. Statutes 2005 354A.11
Automatic deposits, Minn. Statutes 2005 356.401
Bounce back annuities, Minn. Statutes 2005 354A.32
Creditors remedies, use, Minn. Statutes 2005 354A.11
Deferred annuities, Minn. Statutes 2005 354A.35, 354A.37, 356.30
Early retirement, see same under this topic
Estate taxes, exemption, Minn. Statutes 2005 354A.11
Exemption from process, Minn. Statutes 2005 356.401
Generally, see Retirement annuities under this topic
Joint and survivor annuities, Minn. Statutes 2005 354A.32, 354A.35
Normal retirement annuities, see Retirement annuities under this topic
Optional annuities, see same under this topic
Payment, date, Minn. Statutes 2005 356.40
Proportionate retirement annuities, Minn. Statutes 2005 356.62
Qualified annuities, using for refund repayments, Minn. Statutes 2005 356.441
Reduced retirement annuities, see Early retirement under this topic
Service credit purchase procedures, strike periods, Minn. Statutes 2005 356.195
Appropriations to, withholding
Investment reporting noncompliance, Minn. Statutes 2005 356.219
Approvals by, disability benefit payments, Minn. Statutes 2005 354A.36
Articles of incorporation
Amendments, Minn. Statutes 2005 354A.12
Defined as plan documents, Minn. Statutes 2005 356A.01
Updating of, Minn. Statutes 2005 354A.021
Assets
Definitions, Minn. Statutes 2005 356.215, 356.219, 356.63
Investment diversification, Minn. Statutes 2005 356A.06
Market valuation method, Minn. Statutes 2005 356.215
Title, holding, Minn. Statutes 2005 356A.06
Assignments, annuities or benefits, Minn. Statutes 2005 354A.11
Attachment, annuities or benefits, Minn. Statutes 2005 354A.11
Audits and examinations, Minn. Statutes 2005 354A.021, 356.20
Beneficiaries
Data, classification, disclosure, Minn. Statutes 2005 13.632
Designation, Minn. Statutes 2005 354A.011
Payments to
Benefit distribution upon plan termination, Minn. Statutes 2005 356.001
Guaranteed refund annuity, Minn. Statutes 2005 354A.32
Optional annuities, lump sum payments, Minn. Statutes 2005 354A.34
Postretirement adjustments, unpaid amounts, Minn. Statutes 2005 356.42
Reemployment earnings limitation, excess amounts, Minn. Statutes 2005 356.47
Refunds after death, Minn. Statutes 2005 354A.35
Rollover election, Minn. Statutes 2005 356.47
Survivor benefits, Minn. Statutes 2005 354A.35
Benefits
Abandoned amounts, disposition, Minn. Statutes 2005 356.65
Assignment, Minn. Statutes 2005 354A.11
Automatic deposits, Minn. Statutes 2005 356.401
Benefit provisions summary, Minn. Statutes 2005 356A.07
Creditors remedies, use, Minn. Statutes 2005 354A.11
Definitions, Minn. Statutes 2005 354A.011, 356A.01
Disability benefits, see same under this topic
Eligible rollover distributions, Minn. Statutes 2005 356.635
Estate taxes, exemption, Minn. Statutes 2005 354A.11
Exemption from process, Minn. Statutes 2005 356.401
Fiduciaries, duties, Minn. Statutes 2005 356A.02
Internal Revenue Code compliance, Minn. Statutes 2005 356.635
Maximum benefit limitations, Minn. Statutes 2005 356.611
Members' nonforfeitable interest, Minn. Statutes 2005 356.001
Payment, date, Minn. Statutes 2005 356.40
Survivor benefits, see same under this topic
Termination of plan or fund, procedures, Minn. Statutes 2005 356.001
Board of trustees
Designation by, Minn. Statutes 2005 356A.06
Determination by, postretirement adjustments, Minn. Statutes 2005 354A.27
Duties, generally, Minn. Statutes 2005 354A.021
Members
Defined as fiduciaries, Minn. Statutes 2005 356A.02
Fiduciaries, see same under this topic
Open meetings, Minn. Statutes 2005 356A.08
Bounce back annuities, Minn. Statutes 2005 354A.32
Breach of fiduciary duty
Cofiduciaries, liability, Minn. Statutes 2005 356A.10
Generally, Minn. Statutes 2005 356A.09
Indemnification, Minn. Statutes 2005 356A.11
Lawsuits, Minn. Statutes 2005 356A.12
Buybacks
Prior service credit, Minn. Statutes 2005 356.30
Refund repayments, Minn. Statutes 2005 354A.38
Service credit, wrongful discharges, Minn. Statutes 2005 356.50
Service credit purchase procedures, strike periods, Minn. Statutes 2005 356.195
Bylaws, Minn. Statutes 2005 354A.021, 354A.12, 356A.01
Certificates and certification
Economic interest statements, list of filings, Minn. Statutes 2005 356A.06
Payroll deductions, shortages, Minn. Statutes 2005 354A.12
Timing of reports, Minn. Statutes 2005 356.219
Certifying to
Leaves of absence, Minn. Statutes 2005 354A.095, 354A.096
Optional annuity beneficiaries, death, Minn. Statutes 2005 354A.32
Chief administrative officer
Definitions, Minn. Statutes 2005 356A.01, 356A.02
Fiduciaries, see same under this topic
Prior service credit purchases, duties, Minn. Statutes 2005 356.551
Child support, income withholding, Minn. Statutes 2005 354A.11
Cofiduciaries
Duties, generally, Minn. Statutes 2005 356A.10
Liability, Minn. Statutes 2005 356A.10
Service of process on, Minn. Statutes 2005 356A.12
Combined service annuities, Minn. Statutes 2005 356.30
Combined service disability benefits, Minn. Statutes 2005 356.302
Combined service survivor benefits, Minn. Statutes 2005 356.303
Compensation and salaries
Definitions, Minn. Statutes 2005 354A.011, 354A.31, 356.611
Fiduciaries, Minn. Statutes 2005 356A.06, 356A.08
Contested cases
Adverse determination of eligibility, benefits, or other rights, Minn. Statutes 2005 356A.07
Continuing education, fiduciaries, Minn. Statutes 2005 356A.13
Contracts, actuarial services, Minn. Statutes 2005 354A.021
Contributions to more than one public retirement plan
Exclusion by other plans, Minn. Statutes 2005 353.01
Restrictions, Minn. Statutes 2005 354.094, 354A.091
Coordinated members
Defined, Minn. Statutes 2005 354A.011
Postretirement adjustments, Minn. Statutes 2005 356.42
Reemployment following termination, improved benefits, eligibility, Minn. Statutes 2005 354A.31
Coordinated program
Administration, Minn. Statutes 2005 354A.41
Definitions, Minn. Statutes 2005 354A.011
Establishment, Minn. Statutes 2005 354A.24
Generally, Minn. Statutes 2005 354A.31 to 354A.41
Retirement annuities, see same under this topic
Copies, plan documents, summaries, and reports, Minn. Statutes 2005 356A.07
Coverage by more than one system, see Portability with other retirement plans under this topic
Creditors remedies
Annuities or benefits, use, Minn. Statutes 2005 354A.11
Custodian bank accounts, establishment, Minn. Statutes 2005 356.001
Data
Access, marriage dissolution actions, Minn. Statutes 2005 356.49
Classification, disclosure, Minn. Statutes 2005 13.632
Decedents estates
Designated beneficiaries defined as, Minn. Statutes 2005 354A.011
Payments to, Minn. Statutes 2005 354A.34, 354A.35, 356.42, 356.47
Dedicated fund, uses, Minn. Statutes 2005 356.63
Deferred annuities
Augmentation, Minn. Statutes 2005 354A.37, 356.30
Generally, Minn. Statutes 2005 354A.37
Survivor benefits, Minn. Statutes 2005 354A.35
Deferred compensation, see STATE DEFERRED COMPENSATION PLAN
Definitions
Actuarial valuations, Minn. Statutes 2005 356.215
Coordinated program retirement benefits, Minn. Statutes 2005 354A.31
Employee contribution pick up, Minn. Statutes 2005 356.62
Loss of survivor benefits, Minn. Statutes 2005 356.406
Part-time teachers, Minn. Statutes 2005 354A.094
Public Employees Retirement Association, Minn. Statutes 2005 353.01
Public pension fiduciary responsibility, Minn. Statutes 2005 356A.01, 356A.02, 356A.06
Public pension plan assets, Minn. Statutes 2005 356.63
Refunds, Minn. Statutes 2005 354A.37
Retirement annuity application procedure, Minn. Statutes 2005 356.46
Retirement systems, generally, Minn. Statutes 2005 356.62
Social Security law, Minn. Statutes 2005 355.01
Survivor benefits, Minn. Statutes 2005 354A.35
Teachers retirement, Minneapolis, Saint Paul, and Duluth, Minn. Statutes 2005 354A.011, 354A.021
Dependent children
Defined, Minn. Statutes 2005 354A.011
Survivor benefits, see same under this topic
Depositories, designation, Minn. Statutes 2005 356A.06
Disability benefits
Accrual, Minn. Statutes 2005 354A.36
Amount, computation, Minn. Statutes 2005 354A.36
Application for, Minn. Statutes 2005 354A.36
Average salary, Minn. Statutes 2005 354A.36
Board of trustees, duties, Minn. Statutes 2005 354A.36
Combined service disability benefits, Minn. Statutes 2005 356.302
Definitions, Minn. Statutes 2005 354A.011, 356.46
Discontinuation of benefits, verification, Minn. Statutes 2005 354A.36
Employment leave of absence status, Minn. Statutes 2005 354A.36
Medical examinations, Minn. Statutes 2005 354A.36
Medical leave, payment during, Minn. Statutes 2005 354A.096
Normal retirement age status, Minn. Statutes 2005 354A.36
Offsets, Minn. Statutes 2005 354A.36
Optional annuities, election of, Minn. Statutes 2005 354A.36
Payment, time, Minn. Statutes 2005 354A.36
Postretirement adjustments, Minn. Statutes 2005 354A.27, 356.42
Reports about, Minn. Statutes 2005 354A.36
Return to teaching service, retirement fund deductions, Minn. Statutes 2005 354A.36
Service credit, Minn. Statutes 2005 354A.36
Supplemental needs trusts, Minn. Statutes 2005 356.465
Disclosure
Actuarial valuations, Minn. Statutes 2005 356.215
Fiduciaries, Minn. Statutes 2005 356A.03, 356A.06
Financial reporting requirements, Minn. Statutes 2005 356.20
Dissolution of marriage
Division of property, Minn. Statutes 2005 354A.11
Retirement benefits or rights, information regarding, Minn. Statutes 2005 356.49
Early retirement
Actuarial reduction, Minn. Statutes 2005 352.116
Actuarial valuations, Minn. Statutes 2005 353.30
Coverage by more than one plan, Minn. Statutes 2005 353.71
Eligibility, Minn. Statutes 2005 353.30
Generally, Minn. Statutes 2005 354A.31
Economic interest statements, fiduciaries, Minn. Statutes 2005 356A.06
Employee contributions, see Member contributions under this topic
Changes in, Minn. Statutes 2005 353.27
Employees of the retirement plan
Defined as teachers, Minn. Statutes 2005 354A.011
Indemnification, breach of fiduciary duty, Minn. Statutes 2005 356A.11
Employer contributions
Additional employer contributions, Minn. Statutes 2005 354A.12
Amount, generally, Minn. Statutes 2005 354A.12
Changes in, Minn. Statutes 2005 353.27
Coordinated members, Minn. Statutes 2005 354A.12
Delinquent contributions, interest, Minn. Statutes 2005 354A.12
Extended leaves of absence, Minn. Statutes 2005 354A.091
Generally, Minn. Statutes 2005 354A.12
Maternity leave, Minn. Statutes 2005 354A.095
Medical leave, Minn. Statutes 2005 354A.096
Members receiving temporary workers' compensation payments, Minn. Statutes 2005 354A.108
Military or uniformed service credit purchase, Minn. Statutes 2005 354A.093
Parental/parenting leave, Minn. Statutes 2005 354A.095
Part-time teachers, Minn. Statutes 2005 122A.47, 354A.094
Property tax levies, use, Minn. Statutes 2005 354A.12
Rate changes, school aid adjustments due to, Minn. Statutes 2005 127A.50
Sabbatical leave, Minn. Statutes 2005 354A.092
Social Security taxes, Minn. Statutes 2005 354A.12
Wrongful discharges, service credit, Minn. Statutes 2005 356.50
Employers
Benefit provision summaries, duties, Minn. Statutes 2005 356A.07
Certificates and certification, Minn. Statutes 2005 354A.095, 354A.096
Contributions, see Employer contributions under this topic
Payments by, Minn. Statutes 2005 356.551
Payroll deductions, remittance, shortages, liability, Minn. Statutes 2005 354A.12
Reports given, Minn. Statutes 2005 354A.12, 354A.31, 356.62
Reports received, financial reports, Minn. Statutes 2005 356.20
Employing units, see Employers under this topic
Established, Minn. Statutes 2005 354A.021
Estate taxes, annuities or benefits, Minn. Statutes 2005 354A.11
Exclusions from coverage
Members of other teacher retirement plans, Minn. Statutes 2005 354A.011
Execution (creditors remedies)
Annuities or benefits, exemption, Minn. Statutes 2005 354A.11
Experience studies, Minn. Statutes 2005 354A.021, 356.214, 356.215
Extended leaves of absence
Generally, Minn. Statutes 2005 354A.091
Higher education supplemental retirement plan members, Minn. Statutes 2005 136F.43
Fiduciaries
Activities, generally, Minn. Statutes 2005 356A.02
Assets, title, Minn. Statutes 2005 356A.06
Breach of conduct or duties, Minn. Statutes 2005 356A.09 to 356A.12
Compensation and salaries, Minn. Statutes 2005 356A.06, 356A.08
Continuing education, Minn. Statutes 2005 356A.13
Definitions, Minn. Statutes 2005 356A.01
Direct or indirect profits, Minn. Statutes 2005 356A.06
Disclosure, Minn. Statutes 2005 356A.03, 356A.06
Duties, Minn. Statutes 2005 354A.021, 356A.02, 356A.04, 356A.05
Economic interest statements, Minn. Statutes 2005 356A.06
Felony violations, documentation, service prohibition, Minn. Statutes 2005 356A.03
Generally, Minn. Statutes 2005 356A.01 to 356A.13
Investment of funds, see same under this topic
Prohibited transactions, Minn. Statutes 2005 356A.06
Service of process on, Minn. Statutes 2005 356A.12
Standard of conduct, Minn. Statutes 2005 356A.04
Filing with
Beneficiaries, designation form, Minn. Statutes 2005 354A.011
Disability benefit applications, Minn. Statutes 2005 354A.36
Part-time teaching agreements, Minn. Statutes 2005 354A.094
Postretirement adjustments, Minn. Statutes 2005 356.42
Refund applications, Minn. Statutes 2005 354A.37
Retirement annuity applications, Minn. Statutes 2005 354A.31, 356.32
Survivor benefits, Minn. Statutes 2005 354A.35
Financial reports
Alternative reports, Minn. Statutes 2005 356.23
Copies, distribution, Minn. Statutes 2005 356.20, 356A.07
Requirements, generally, Minn. Statutes 2005 356.20
Fines, members' data reports, violations, Minn. Statutes 2005 354A.12
Former members
Marriage dissolution actions, Minn. Statutes 2005 356.49
Reemployment following termination, improved benefits, eligibility, Minn. Statutes 2005 354A.31
Forms
Beneficiaries, designation, Minn. Statutes 2005 354A.011
Postretirement adjustments, optional payment schedule, Minn. Statutes 2005 356.42
Proportionate retirement annuities, applications, Minn. Statutes 2005 356.32
Reemployment earnings limitation, excess amounts, Minn. Statutes 2005 356.47
Survivor benefits, Minn. Statutes 2005 354A.35
Funds and accounts
Custodian bank accounts, Minn. Statutes 2005 356.001
Dedicated fund, Minn. Statutes 2005 356.63
Retirement fund, Minn. Statutes 2005 354A.021, 354A.09, 356.65
Tax sheltered annuity fund, Minn. Statutes 2005 354A.021
Garnishment, annuities or benefits, Minn. Statutes 2005 354A.11
Governing board of a pension plan, see Board of trustees under this topic
Governing body rules and policies
Defined as plan documents, Minn. Statutes 2005 356A.01
Governmental subdivisions, see Employers under this topic
Grievance awards, exclusion from salary, Minn. Statutes 2005 354A.011
Heirs, payments to, refunds after death, Minn. Statutes 2005 354A.35
Insurance, public employees program, Minn. Statutes 2005 43A.316, 356.87
Interest rates
Actuarial valuations, Minn. Statutes 2005 356.215
Deferred annuities augmentation, Minn. Statutes 2005 354A.37
Forfeited service, refund repayments, Minn. Statutes 2005 356.44
Medical leave, contributions, Minn. Statutes 2005 354A.096
Military or uniformed service credit purchase, Minn. Statutes 2005 354A.093
Payroll deductions, shortages, Minn. Statutes 2005 354A.12
Reemployment earnings limitation, excess amounts, Minn. Statutes 2005 356.47
Refund repayments, Minn. Statutes 2005 354A.38
Refunds, Minn. Statutes 2005 354A.35, 354A.37
Investment of funds
Authorized investments, Minn. Statutes 2005 354A.08, 356.64, 356A.06
Fiduciaries, duties, Minn. Statutes 2005 356A.02, 356A.06
Policy statement, Minn. Statutes 2005 356.219
Reports about, Minn. Statutes 2005 356.219
Requirements, generally, Minn. Statutes 2005 356A.06
Joint and survivor annuities
Bounce back annuities, Minn. Statutes 2005 354A.32
Establishment, Minn. Statutes 2005 354A.32
Survivor benefits, modification, Minn. Statutes 2005 354A.35
Lawsuits, breach of fiduciary duty, Minn. Statutes 2005 356A.12
Leaves of absence
Extended leave, Minn. Statutes 2005 136F.43, 354A.091
Maternity leave, Minn. Statutes 2005 354A.095
Medical leave, Minn. Statutes 2005 354A.096
Military or uniformed service, Minn. Statutes 2005 354A.093
Parental/parenting leave, Minn. Statutes 2005 354A.095
Sabbatical leave, Minn. Statutes 2005 354A.011, 354A.092
Legal settlements, exclusion from salary, Minn. Statutes 2005 354A.011
Legislative proposals, Minn. Statutes 2005 356B.05
Liability
Cofiduciaries, Minn. Statutes 2005 356A.10
Defined, Minn. Statutes 2005 356A.01
Unfunded actuarial accrued liability, Minn. Statutes 2005 356.215, 356.22
Loans
Authorized real estate investments, Minn. Statutes 2005 356.64
Local governmental entity, Duluth Teachers Retirement Fund Association defined as, Minn. Statutes 2005 354A.021
Lump sum payments, Minn. Statutes 2005 356.47
Mail and mailing
Benefit distribution notice, Minn. Statutes 2005 356.001
Retirement annuities, information, completed applications, Minn. Statutes 2005 356.46
Mandatory retirement, Minn. Statutes 2005 354A.21
Maternity leave
Certification, Minn. Statutes 2005 354A.095
Employee and employer contributions, Minn. Statutes 2005 354A.095
Prior service credit purchase, Minn. Statutes 2005 354A.095
Medical leave, Minn. Statutes 2005 354A.096
Meetings
Articles of incorporation, amendments, Minn. Statutes 2005 354A.12
Bylaws, amendments, Minn. Statutes 2005 354A.12
Open Meeting Law, see OPEN MEETING LAW
Member contributions
Definitions, Minn. Statutes 2005 356.62
Employers, pick up after 1982, Minn. Statutes 2005 356.62
Extended leaves of absence, Minn. Statutes 2005 354A.091
Federal compensation limits, Minn. Statutes 2005 356.611
Generally, Minn. Statutes 2005 354A.12
Maternity leave, Minn. Statutes 2005 354A.095
Medical leave, Minn. Statutes 2005 354A.096
Members receiving temporary workers' compensation payments, Minn. Statutes 2005 354A.108
Military or uniformed service credit purchase, Minn. Statutes 2005 354A.093
Parental/parenting leave, Minn. Statutes 2005 354A.095
Part-time teachers, Minn. Statutes 2005 354A.094
Reports about, Minn. Statutes 2005 356.62
Sabbatical leave, Minn. Statutes 2005 354A.092
Transfer to IRAP, Minn. Statutes 2005 354B.32
Wrongful discharges, service credit, Minn. Statutes 2005 356.50
Members
Actuarial valuations, Minn. Statutes 2005 353.27, 356.215
Age and identity, proof, Minn. Statutes 2005 354A.31
Coordinated members, Minn. Statutes 2005 354A.011, 354A.31, 356.42
Data, reports, Minn. Statutes 2005 354A.12
Death caused by surviving beneficiary, loss of survivor benefits, Minn. Statutes 2005 356.406
Definitions, Minn. Statutes 2005 356.406
Eligibility, Minn. Statutes 2005 354A.05
Employment condition, Minn. Statutes 2005 354B.22
Exclusion by other plans, Minn. Statutes 2005 352.01, 353.01, 354.41, 354A.011
Exclusions from coverage, Minn. Statutes 2005 354A.011
Marriage dissolution actions, information requirements, Minn. Statutes 2005 356.49
Notice received, member contributions, Minn. Statutes 2005 354B.32
Payments by, Minn. Statutes 2005 356.551
Payments to, Minn. Statutes 2005 356.001
Proof of death, notice received, Minn. Statutes 2005 356.001
Reports received, Minn. Statutes 2005 356.20, 356.47, 356.62, 356A.07
Representatives of, application for annuities, Minn. Statutes 2005 354A.31
Substitute teachers, members acting as, Minn. Statutes 2005 354A.094
Military or uniformed service leave of absence, Minn. Statutes 2005 354A.093, 354A.097
Municipal charter provisions
Defined as plan documents, Minn. Statutes 2005 356A.01
Municipal ordinance provisions
Defined as plan documents, Minn. Statutes 2005 356A.01
Normal retirement annuities, see Retirement annuities under this topic
Notice given
Benefit distribution, Minn. Statutes 2005 356.001
Investment restrictions, Minn. Statutes 2005 356A.06
Payroll deductions, shortages, Minn. Statutes 2005 354A.12
Optional annuities
Actuarial valuations, Minn. Statutes 2005 354A.32
Bounce back annuities, Minn. Statutes 2005 354A.32
Definitions, Minn. Statutes 2005 356.46
Disability benefits, see same under this topic
Establishment, Minn. Statutes 2005 354A.32
Guaranteed refund annuity, Minn. Statutes 2005 354A.32
Information summaries, distribution, Minn. Statutes 2005 356.46
Joint and survivor annuities, Minn. Statutes 2005 354A.32, 354A.35
Lump sum payments, Minn. Statutes 2005 354A.34
Pensions and retirement commission, duties, Minn. Statutes 2005 354A.32
Social Security leveling adjustment option, Minn. Statutes 2005 354A.33
Supplemental needs trusts, Minn. Statutes 2005 356.465
Term certain annuities, Minn. Statutes 2005 354A.32
Organization and governance, Minn. Statutes 2005 354A.021
Parental/parenting leave
Generally, Minn. Statutes 2005 354A.095
Prior service credit purchase, Minn. Statutes 2005 354A.095
Part-time teachers
Employee and employer contributions, Minn. Statutes 2005 122A.47
Requirements, generally, Minn. Statutes 2005 354A.094
Payments by
Actuarial costs, Minn. Statutes 2005 356.214
Allowable expenses, Minn. Statutes 2005 356.001
Audit and examination costs, Minn. Statutes 2005 354A.021
Benefit distribution upon plan termination, Minn. Statutes 2005 356.001
Fiduciaries, duties, Minn. Statutes 2005 356A.02
Payments to, health insurance
Administrative expenses, Minn. Statutes 2005 356.87
Payroll deductions, Minn. Statutes 2005 354A.12
Plan documents
Copies to members, Minn. Statutes 2005 356A.07
Defined, Minn. Statutes 2005 356A.01
Portability with other retirement plans
Legislators retirement plan, Minn. Statutes 2005 3A.12
Minneapolis employees retirement fund, Minn. Statutes 2005 422A.16
Minneapolis Teachers Retirement Fund Association, Minn. Statutes 2005 354A.39
Minnesota State Retirement System, Minn. Statutes 2005 352.72
Public Employees Retirement Association, Minn. Statutes 2005 353.71
Saint Paul Teachers Retirement Fund Association, Minn. Statutes 2005 354A.39
Teachers Retirement Association, Minn. Statutes 2005 354.60
Unclassified employees retirement plan, Minn. Statutes 2005 352D.12
Vesting portability, Minn. Statutes 2005 354A.39
Postretirement adjustments
Board of trustees, duties, Minn. Statutes 2005 354A.27
Eligibility, Minn. Statutes 2005 354A.27, 356.42
Lump-sum payments, conversion to monthly annuity, Minn. Statutes 2005 356.431
Optional payment schedule, Minn. Statutes 2005 356.42
Payment, amount, time, Minn. Statutes 2005 354A.27, 356.42
Refusal to accept, notice, Minn. Statutes 2005 356.42
Surplus investment earnings additional postretirement increase, Minn. Statutes 2005 354A.27
Postretirement income, reports about, Minn. Statutes 2005 354A.31
Prior service contributions
Transfer to unclassified employees retirement plan, Minn. Statutes 2005 352D.12
Prior service credit
Purchases
Chief administrative officer, duties, Minn. Statutes 2005 356.551
Maternity leave, see same under this topic
Military or uniformed service, Minn. Statutes 2005 354A.093, 354A.097
Payment amount, determination, Minn. Statutes 2005 356.551
Post-July 1, 2003, Minn. Statutes 2005 356.551
Reserves requirements, Minn. Statutes 2005 356.30
Technical colleges faculty, transfer of coverage, effect, Minn. Statutes 2005 354B.21
Proportionate retirement annuities, Minn. Statutes 2005 356.32
Public employees insurance program, Minn. Statutes 2005 43A.316, 356.87
Purpose, Minn. Statutes 2005 356.001
Real property, authority to accept or invest in, Minn. Statutes 2005 354A.08
Recommendations by, proposed legislation, Minn. Statutes 2005 356B.05
Records and record keeping
Fiduciaries, duties, Minn. Statutes 2005 356A.02
Investments, liquidity documentation, Minn. Statutes 2005 356A.06
Optional annuities, Minn. Statutes 2005 354A.32, 354A.33
Reemployment earnings limitation, excess amounts, Minn. Statutes 2005 356.47
Reduced retirement annuity, see Early retirement under this topic
Reemployment earnings limitation, Minn. Statutes 2005 354A.31, 356.47
Refunds
Amount, computation, interest, Minn. Statutes 2005 354A.37
Amounts up to 1,500 dollars, Minn. Statutes 2005 354A.35
Application for, Minn. Statutes 2005 354A.37
Automatic deposits, Minn. Statutes 2005 356.401
Death before retirement, Minn. Statutes 2005 354A.35
Deferred annuities, Minn. Statutes 2005 354A.35, 354A.37, 356.30
Eligibility, Minn. Statutes 2005 354A.37
Failure to request, Minn. Statutes 2005 354A.37
Guaranteed refund annuity, Minn. Statutes 2005 354A.32
Interest rates, Minn. Statutes 2005 354A.35
Normal retirement age, certain refunds, Minn. Statutes 2005 354A.37
Payment, time, Minn. Statutes 2005 354A.37
Repayment to
Combined service annuities, Minn. Statutes 2005 356.30
Forfeited service credit, Minn. Statutes 2005 356.44
Generally, Minn. Statutes 2005 354A.38
Individual retirement accounts, using, Minn. Statutes 2005 356.441
Interest rates, Minn. Statutes 2005 354A.38
Legislators retirement plan, Minn. Statutes 2005 3A.12
Minneapolis employees retirement fund, Minn. Statutes 2005 422A.22
Minnesota State Retirement System, Minn. Statutes 2005 352.72
Public Employees Retirement Association, Minn. Statutes 2005 353.71
Qualified annuities, using, Minn. Statutes 2005 356.441
Requirements, Minn. Statutes 2005 356.441
Service credit, effect on, Minn. Statutes 2005 354A.37
Teachers Retirement Association, Minn. Statutes 2005 354.50
Unclassified employees retirement plan, Minn. Statutes 2005 352D.12
Service credit termination, Minn. Statutes 2005 354A.38
Reports given
Actuarial valuations, Minn. Statutes 2005 353.27, 354A.021, 356.215
Articles of incorporation, proposed amendments, Minn. Statutes 2005 354A.12
Bylaws, proposed amendments, Minn. Statutes 2005 354A.12
Experience studies, Minn. Statutes 2005 354A.021, 356.215
Financial reports, Minn. Statutes 2005 356.20, 356.23
Investment of funds, Minn. Statutes 2005 356.219
Marriage dissolution actions, pension benefits or rights, Minn. Statutes 2005 356.49
Postretirement adjustments, Minn. Statutes 2005 356.42
Reemployment earnings limitation, excess amounts, Minn. Statutes 2005 356.47
State auditor, duties, Minn. Statutes 2005 356.219
Timing of reports, Minn. Statutes 2005 356.219
Reserves, prior service credit purchases, Minn. Statutes 2005 356.30
Retirees
Substitute teachers, employment as, Minn. Statutes 2005 354A.21
Technical college system retirees, reemployment earnings limitation, exception, Minn. Statutes 2005 354A.31
Retirement annuities
Accrual, Minn. Statutes 2005 354A.31
Age, Minn. Statutes 2005 354A.011, 354A.31
Amount, computation, Minn. Statutes 2005 354A.31
Application for, Minn. Statutes 2005 354A.31
Benefits, Minn. Statutes 2005 354.44
Completed applications, copies to spouses, Minn. Statutes 2005 356.46
Definitions, Minn. Statutes 2005 354A.011, 354A.31, 356.46
Early retirement, see same under this topic
Exemption from process, Minn. Statutes 2005 356.401
Improved benefits, former coordinated members, reemployment, Minn. Statutes 2005 354A.31
MSRS, generally, Minn. Statutes 2005 352.115
Normal coordinated retirement annuity, Minn. Statutes 2005 354A.31
Optional annuities, Minn. Statutes 2005 356.46
PERA, termination of membership, Minn. Statutes 2005 353.29
Postretirement adjustments, Minn. Statutes 2005 354A.27, 356.42
Postretirement income, reports about, Minn. Statutes 2005 354A.31
Proportionate retirement annuities, Minn. Statutes 2005 354A.21, 356.32
Reemployment earnings limitation, Minn. Statutes 2005 354A.31, 356.47
Representatives of members, duties, Minn. Statutes 2005 354A.31
Retirement benefit formula percentage, Minn. Statutes 2005 354A.31, 356.315
Rollover election, Minn. Statutes 2005 356.47
Service credit, Minn. Statutes 2005 354A.31
Simultaneous payment of survivor benefits, Minn. Statutes 2005 356.40
Supporting documents, Minn. Statutes 2005 354A.31
Retirement fund
Creation, Minn. Statutes 2005 354A.021
Credits to, Minn. Statutes 2005 356.65
Deposits to, Minn. Statutes 2005 354A.021
Disbursements from, Minn. Statutes 2005 354A.021, 354A.09
Retirement plan alternatives
Technical colleges faculty, Minn. Statutes 2005 354B.21
Rule of 90, eligibility, Minn. Statutes 2005 353.30, 354A.31
Sabbatical leave, Minn. Statutes 2005 354A.011, 354A.092
Salary, see Compensation and salaries under this topic
Service credit
Average salary calculations and, Minn. Statutes 2005 354A.011
Combined service annuities, Minn. Statutes 2005 356.30
Combined service benefits, Minn. Statutes 2005 356.302, 356.303
Coordinated members, generally, Minn. Statutes 2005 354A.31
Disability benefits, Minn. Statutes 2005 354A.36
Early retirement, Minn. Statutes 2005 354A.31
Extended leaves of absence, Minn. Statutes 2005 354A.091
Forfeited service, refund repayments, Minn. Statutes 2005 356.44
Maternity leave, see same under this topic
Medical leave, restriction, Minn. Statutes 2005 354A.096
Members receiving temporary workers' compensation payments, Minn. Statutes 2005 354A.108
Military or uniformed service, Minn. Statutes 2005 354A.093, 354A.097
Parental or family leave, Minn. Statutes 2005 354A.095
Part-time teachers, Minn. Statutes 2005 354A.094
Proportionate retirement annuities, Minn. Statutes 2005 356.32
Purchase procedures, strike periods, Minn. Statutes 2005 356.195
Restored service credit, Minn. Statutes 2005 356.44
Sabbatical leave, Minn. Statutes 2005 354A.092
Survivor benefits, Minn. Statutes 2005 354A.35
Technical college system retirees, reemployment, Minn. Statutes 2005 354A.31
Termination, Minn. Statutes 2005 354A.38
Wrongful discharges, Minn. Statutes 2005 356.50
Social Security
Benefits, Minn. Statutes 2005 355.01 to 355.03
Leveling adjustment option, Minn. Statutes 2005 354A.33
Spousal maintenance, income withholding, Minn. Statutes 2005 354A.11
Spouses
Defined, Minn. Statutes 2005 354A.011
Notarized signatures, Minn. Statutes 2005 354A.31
Retirement annuities, Minn. Statutes 2005 356.46
Surviving spouses, Minn. Statutes 2005 356.303
Survivor benefits, see same under this topic
State aid
Special direct state aid, Minn. Statutes 2005 354A.12
Termination, Minn. Statutes 2005 354A.12
Withholding, investment reporting noncompliance, Minn. Statutes 2005 356.219
Statutes of limitations, breach of fiduciary duty, Minn. Statutes 2005 356A.12
Substitute teachers
Extended leaves of absence, teaching during, Minn. Statutes 2005 354A.091
Part-time teachers, Minn. Statutes 2005 354A.094
Retirees, employment as, Minn. Statutes 2005 354A.21
Successor organizations, Minn. Statutes 2005 356.20, 356.215
Supplemental needs trusts, optional annuity, Minn. Statutes 2005 356.465
Surviving child
Defined, Minn. Statutes 2005 356.303
Survivor benefits, see same under this topic
Surviving spouses
Defined, Minn. Statutes 2005 356.303
Payments to, Minn. Statutes 2005 356.42, 356.47
Survivor benefits, see same under this topic
Survivor benefits
Actuarial valuations, Minn. Statutes 2005 354A.35
Age, Minn. Statutes 2005 354A.35
Application for, Minn. Statutes 2005 354A.35
Beneficiaries charged or convicted of causing member's death, Minn. Statutes 2005 356.406
Combined service survivor benefits, Minn. Statutes 2005 356.303
Death after retirement, Minn. Statutes 2005 354A.35
Deferred annuities, Minn. Statutes 2005 354A.35, 354A.37, 356.30
Definitions, Minn. Statutes 2005 356.303, 356.406
Exemption from process, Minn. Statutes 2005 356.401
Joint and survivor annuities, Minn. Statutes 2005 354A.32, 354A.35
Modification of coverage, Minn. Statutes 2005 354A.35
Payment to designated beneficiary, Minn. Statutes 2005 354A.35
Postretirement adjustments, Minn. Statutes 2005 354A.27, 356.42
Service credit, Minn. Statutes 2005 354A.35
Simultaneous payment of retirement annuities, Minn. Statutes 2005 356.40
Term certain annuity, Minn. Statutes 2005 354A.35
Survivors
Data, classification, disclosure, Minn. Statutes 2005 13.632
Defined, Minn. Statutes 2005 356.406
Survivor annuities, see Survivor benefits under this topic
Survivor benefits, see same under this topic
Tax sheltered annuity program and fund, Minn. Statutes 2005 354A.021
Teachers, definitions, Minn. Statutes 2005 354A.011, 355.01
Termination of plan or fund, Minn. Statutes 2005 356.001
Termination of teaching service
Extended leaves of absence, effect, Minn. Statutes 2005 354A.091
Proportionate retirement annuity, entitlement, Minn. Statutes 2005 354A.21
Refunds, see same under this topic
Transfer of funds, IRAP, transfers to, Minn. Statutes 2005 354B.32
Trust, establishment as, Minn. Statutes 2005 354A.021
Trustees, see Board of trustees under this topic
Unfunded actuarial accrued liability, Minn. Statutes 2005 356.215, 356.22
Vesting requirements
Part-time teachers, Minn. Statutes 2005 354A.094
Portability with other retirement plans, Minn. Statutes 2005 354A.39
Service credit, see same under this topic
Violations and penalties
Fiduciaries, felony violations, service prohibition, Minn. Statutes 2005 356A.03
Investment reporting, noncompliance, Minn. Statutes 2005 356.219
Members' data reports, violations, Minn. Statutes 2005 354A.12
Surviving beneficiaries, charge or conviction of causing member's death, Minn. Statutes 2005 356.406
Waivers, state aid or appropriations
Withholding for investment reporting noncompliance, Minn. Statutes 2005 356.219
Wrongful discharges, Minn. Statutes 2005 356.50