See also JUDGES
Accounting and bookkeeping
Financial and actuarial reporting practices, Minn. Statutes 2022 16A.055, 356.20, 356.215
Refund repayments, Minn. Statutes 2022 356.441
Accrued annuities, Minn. Statutes 2022 352.01
Accumulated contributions, abandoned amounts, disposition, Minn. Statutes 2022 356.65
Actuarial equivalent, defined, Minn. Statutes 2022 490.121
Actuarial valuations
Alternative valuations, Minn. Statutes 2022 356.23
Copies, Minn. Statutes 2022 356A.07
Financial reporting, Minn. Statutes 2022 356.20
Generally, Minn. Statutes 2022 356.214, 356.215
Legislature, rights, Minn. Statutes 2022 356.22
Optional annuities, Minn. Statutes 2022 490.124
Present value, single life annuity, rate conversion to, Minn. Statutes 2022 356.635
Supplemental actuarial valuations, Minn. Statutes 2022 356.23
Actuaries
Actuarial valuations, see same under this topic
Approved actuaries, Minn. Statutes 2022 356.214, 356.215, 490.121
Contracts, Minn. Statutes 2022 356.214
Duties, Minn. Statutes 2022 356.214
Administration
Expenses, Minn. Statutes 2022 356.215
Minnesota State Retirement System, Minn. Statutes 2022 352.03, 490.122
Rulemaking, Minn. Statutes 2022 352.03
Age of retirement
Combined service disability benefits, Minn. Statutes 2022 356.302
Mandatory retirement, Minn. Statutes 2022 490.124, 490.125
Normal retirement age, Minn. Statutes 2022 353.01, 356.403
Annuities, see Retirement annuities under this topic
Appeals procedure, Minn. Statutes 2022 356.96
Assets
Definitions, Minn. Statutes 2022 356.215
Investment diversification, Minn. Statutes 2022 356A.06
Limitations on use, Minn. Statutes 2022 356.63
Market valuation method, Minn. Statutes 2022 356.215
Title, holding, Minn. Statutes 2022 356A.06
Unneeded assets, certification, Minn. Statutes 2022 11A.23
Assignments, annuities, benefits, or refunds, Minn. Statutes 2022 490.126
Attachment, annuities, benefits, or refunds, exemption, Minn. Statutes 2022 490.126
Audits and examinations, financial reporting, Minn. Statutes 2022 356.20
Beneficiaries, payments to
Benefit distribution upon plan termination, Minn. Statutes 2022 356.001
Death refunds, Minn. Statutes 2022 490.124
Benefits
Abandoned amounts, disposition, Minn. Statutes 2022 356.65
Automatic deposit, Minn. Statutes 2022 356.401
Benefit provisions summary, Minn. Statutes 2022 356A.07
Combined service benefits, Minn. Statutes 2022 356.302, 356.303
Deferred benefits, Minn. Statutes 2022 356.30, 490.124
Definitions, Minn. Statutes 2022 356.635, 356A.01
Disability benefits, see same under this topic
Eligible rollover distributions, Minn. Statutes 2022 356.635
Exemption from process, Minn. Statutes 2022 356.401
Fiduciaries, duties, Minn. Statutes 2022 356A.02
Generally, Minn. Statutes 2022 490.126
Internal Revenue Code compliance, Minn. Statutes 2022 356.635
Members' nonforfeitable interest, Minn. Statutes 2022 356.001
Payment, Minn. Statutes 2022 356.001, 356.40
Present value, single life annuity, rate conversion to, Minn. Statutes 2022 356.635
Provisions, Minn. Statutes 2022 356A.07
Subpoena authority, Minn. Statutes 2022 356.401
Survivor benefits, see same under this topic
Suspension, retirement, or removal, rights not affected, Minn. Statutes 2022 490A.02
Termination of plan or fund, procedures, Minn. Statutes 2022 356.001
Termination or denial, Minn. Statutes 2022 356.96
Breach of fiduciary duty
Cofiduciaries, liability, Minn. Statutes 2022 356A.10
Generally, Minn. Statutes 2022 356A.09
Indemnification, Minn. Statutes 2022 356A.11
Lawsuits, Minn. Statutes 2022 356A.12
Buybacks
Prior service credit, Minn. Statutes 2022 356.30
Refund repayments, Minn. Statutes 2022 490.124
Service credit, wrongful discharges, Minn. Statutes 2022 356.50
Certificates and certification
Economic interest statements, list of filings, Minn. Statutes 2022 356A.06
Unneeded assets, Minn. Statutes 2022 11A.23
Chief administrative officer, duties, see Executive director under MINNESOTA STATE RETIREMENT SYSTEM (MSRS)
Child support, income withholding, Minn. Statutes 2022 490.126
Cofiduciaries
Duties, generally, Minn. Statutes 2022 356A.10
Service of process on, Minn. Statutes 2022 356A.12
Combined service annuities, Minn. Statutes 2022 356.30
Combined service disability benefits, Minn. Statutes 2022 356.302
Combined service survivor benefits, Minn. Statutes 2022 356.303
Compensation and salaries
Disability retirement salary, Minn. Statutes 2022 490.124
Fiduciaries, Minn. Statutes 2022 356A.06, 356A.08
Compulsory retirement, Minn. Statutes 2022 490.126
Contested cases
Adverse determination of eligibility, benefits, or other rights, Minn. Statutes 2022 356A.07
Appeals of benefit termination or denial, Minn. Statutes 2022 356.96
Continuing education, Minn. Statutes 2022 356A.13
Contribution errors, correction, Minn. Statutes 2022 490.123
Contributions to more than one public retirement plan
Age of retirement, Minn. Statutes 2022 353.01
Restrictions, Minn. Statutes 2022 354.094
Copies, plan documents, summaries, and reports, Minn. Statutes 2022 356A.07
County court judges, survivor benefits, Minn. Statutes 2022 490.124
Court, defined, Minn. Statutes 2022 490.121
Court of appeals judges, prior service credit, Minn. Statutes 2022 490.133
Coverage errors, correction, Minn. Statutes 2022 356.99
Covered employees, referendum, Medicare coverage, Minn. Statutes 2022 355.095
Covered governmental entities, see Employers under this topic
Creditors remedies, annuities, benefits, or refunds, use prohibited, Minn. Statutes 2022 490.126
Custodian bank accounts, establishment, Minn. Statutes 2022 356.001
Data, access, marriage dissolution actions, Minn. Statutes 2022 356.49
Decedents estates, payments to, death refunds, Minn. Statutes 2022 490.124
Dedicated funds, uses, Minn. Statutes 2022 356.63
Deferred annuities
Combined service annuities, augmentation, Minn. Statutes 2022 356.30
Generally, Minn. Statutes 2022 490.124
Deferred compensation, see STATE DEFERRED COMPENSATION PLAN
Definitions
Actuarial valuations, Minn. Statutes 2022 356.215
Correction of coverage errors, Minn. Statutes 2022 356.99
Internal Revenue Code compliance, Minn. Statutes 2022 356.635
Loss of survivor benefits, Minn. Statutes 2022 356.406
Minnesota State Retirement System, Minn. Statutes 2022 352.01
Public pension fiduciary responsibility, Minn. Statutes 2022 356A.01, 356A.06
Retirement, survivor annuities, Minn. Statutes 2022 490.121
Dependent children, see Survivor benefits under this topic
Dependent surviving child, defined, Minn. Statutes 2022 490.121
Depositories, designation, Minn. Statutes 2022 356A.06
Disability benefits
Combined service disability benefits, Minn. Statutes 2022 356.302
Definitions, Minn. Statutes 2022 490.121
Disability retirement annuities, Minn. Statutes 2022 490.124
Postretirement adjustments, Minn. Statutes 2022 490.124
Supplemental needs trusts, Minn. Statutes 2022 356.465
Wrongful discharges, effect on, Minn. Statutes 2022 356.50
Disclosure
Actuarial valuations, Minn. Statutes 2022 356.215
Fiduciaries, Minn. Statutes 2022 356A.03, 356A.06
Financial reporting, Minn. Statutes 2022 356.20
Dissolution of marriage
Division of property, Minn. Statutes 2022 490.126
Optional annuities, revocation, Minn. Statutes 2022 356.48
Retirement benefits or rights, Minn. Statutes 2022 356.49
District court judges, survivor benefits, Minn. Statutes 2022 490.124
Division of plan, based on election or nonelection of Social Security coverage, Minn. Statutes 2022 355.091
Donations, authority to accept, Minn. Statutes 2022 356.631
Early retirement
Actuarial reduction, Minn. Statutes 2022 352.116
Generally, Minn. Statutes 2022 490.124
Economic interest statements, fiduciaries, Minn. Statutes 2022 356A.06
Employee contributions, see Member contributions under this topic
Employees of the retirement plan, indemnification, breach of fiduciary duty, Minn. Statutes 2022 356A.11
Employer contributions, Medicare coverage, Minn. Statutes 2022 355.095
Employers
Benefit provision summaries, duties, Minn. Statutes 2022 356A.07
Contributions, Minn. Statutes 2022 356.50, 490.123
Dissolution, allocation of receivables, Minn. Statutes 2022 356.98
Payments by, prior service credit purchases, Minn. Statutes 2022 356.551
Reports given, Minn. Statutes 2022 356.50, 356.62
Reports received, financial reports, Minn. Statutes 2022 356.20
Employing units, see Employers under this topic
Estate taxes, annuities, benefits, or refunds, exemption, Minn. Statutes 2022 490.126
Execution (creditors remedies), annuities, benefits, or refunds, exemption, Minn. Statutes 2022 490.126
Executive director, benefit termination or denial, appeals, Minn. Statutes 2022 356.96
Executive orders, generally, Minn. Statutes 2022 490.126
Experience studies, Minn. Statutes 2022 356.214, 356.215
Fiduciaries
Activities, generally, Minn. Statutes 2022 356A.02
Assets, title, Minn. Statutes 2022 356A.06
Breach of conduct or duties, Minn. Statutes 2022 356A.09 to 356A.12
Compensation and salaries, Minn. Statutes 2022 356A.06, 356A.08
Continuing education, Minn. Statutes 2022 356A.13
Definitions, Minn. Statutes 2022 356A.01
Direct or indirect profits, Minn. Statutes 2022 356A.06
Disclosure, Minn. Statutes 2022 356A.03, 356A.06
Duties, Minn. Statutes 2022 356A.02, 356A.04, 356A.05, 490.122
Economic interest statements, Minn. Statutes 2022 356A.06
Felony violations, documentation, service prohibition, Minn. Statutes 2022 356A.03, 609B.177
Generally, Minn. Statutes 2022 356A.01 to 356A.13
Investments, duties, Minn. Statutes 2022 356A.02, 356A.06
Prohibited transactions, Minn. Statutes 2022 356A.06
Service of process on, Minn. Statutes 2022 356A.12
Standard of conduct, Minn. Statutes 2022 356A.04
Financial reports
Alternative reports, Minn. Statutes 2022 356.23
Copies, distribution, Minn. Statutes 2022 356.20, 356A.07
Requirements, generally, Minn. Statutes 2022 356.20
Former members, marriage dissolution actions, Minn. Statutes 2022 356.49
Full funding, established dates for, Minn. Statutes 2022 356.215
Funds and accounts
Custodian bank accounts, Minn. Statutes 2022 356.001
Dedicated fund, Minn. Statutes 2022 356.63
Investment, Minn. Statutes 2022 356.215, 356A.06, 490.123
Judges' retirement fund, see same under this topic
Garnishment, annuities, benefits, or refunds, exemption, Minn. Statutes 2022 490.126
Gifts and bequests, authority to accept, Minn. Statutes 2022 356.631
Governing board of a pension plan, see Board of directors under MINNESOTA STATE RETIREMENT SYSTEM (MSRS)
Governing body rules and policies, defined as plan documents, Minn. Statutes 2022 356A.01
Governmental subdivisions, duties, see Employers under this topic
Information services, Minn. Statutes 2022 356.97
Insurance, public employees insurance program, Minn. Statutes 2022 43A.316, 356.87
Insurance companies law, exclusion, Minn. Statutes 2022 352.16
Insurance law, exclusion, Minn. Statutes 2022 352.16
Interest rates
Actuarial valuations, Minn. Statutes 2022 356.215
Generally, Minn. Statutes 2022 356.59
Refund repayments, Minn. Statutes 2022 490.124
Refunds, Minn. Statutes 2022 490.124
Investment of funds
Certification of available funds, Minn. Statutes 2022 490.123
Fiduciaries, duties, Minn. Statutes 2022 356A.02, 356A.06
Generally, Minn. Statutes 2022 356A.06
Investment Board, duties, Minn. Statutes 2022 11A.23, 490.123
Investment expenses, Minn. Statutes 2022 356.215
Minnesota State Retirement System, duties, Minn. Statutes 2022 490.123
Reports about, Minn. Statutes 2022 356.219
Joint and survivor annuities
Application for, Minn. Statutes 2022 356.46
Computation, Minn. Statutes 2022 356.461
Optional annuity, Minn. Statutes 2022 490.124
Termination of survivor designation, Minn. Statutes 2022 356.408
Judge, defined, Minn. Statutes 2022 490.121
Judges' retirement fund
Credits to, abandoned contributions, annuities, or benefits, Minn. Statutes 2022 356.65
Deposits to, Minn. Statutes 2022 490.123, 490.124
Generally, Minn. Statutes 2022 490.123
Lawsuits, breach of fiduciary duty, Minn. Statutes 2022 356A.12
Liability
Cofiduciaries, Minn. Statutes 2022 356A.10
Unfunded actuarial accrued liability, Minn. Statutes 2022 356.215, 356.22
Life insurance death benefits, authority to accept, Minn. Statutes 2022 356.631
Mail and mailing
Benefit distribution notice, Minn. Statutes 2022 356.001
Retirement annuities, information, completed applications, Minn. Statutes 2022 356.46
Mandatory retirement
Generally, Minn. Statutes 2022 490.125
Mandatory retirement date, defined, Minn. Statutes 2022 490.121
Proportionate annuities, Minn. Statutes 2022 490.124
Meetings, Open Meeting Law, see OPEN MEETING LAW
Member contributions
Amount, formula, Minn. Statutes 2022 490.123
Employers, pick up after 1982, Minn. Statutes 2022 356.62
Exception from process, Minn. Statutes 2022 356.401
Federal compensation limits, Minn. Statutes 2022 356.611
Reports about, Minn. Statutes 2022 356.62
Wrongful discharges, service credit, Minn. Statutes 2022 356.50
Members
Actuarial valuations, Minn. Statutes 2022 356.215
Death caused by surviving beneficiary, loss of survivor benefits, Minn. Statutes 2022 356.406
Definitions, Minn. Statutes 2022 356.406, 356A.01
Marriage dissolution actions, information requirements, Minn. Statutes 2022 356.49
Payments by, prior service credit purchases, Minn. Statutes 2022 356.551
Payments to, benefit distribution upon plan termination, Minn. Statutes 2022 356.001
Proof of death, notice, Minn. Statutes 2022 356.001
Reports received, Minn. Statutes 2022 356.20, 356.62, 356A.07
Military or uniformed service, service credit, Minn. Statutes 2022 490.1211
Normal retirement annuities
Amount, formula, Minn. Statutes 2022 352.115
Generally, Minn. Statutes 2022 490.124
Retirement benefit formula percentage, Minn. Statutes 2022 356.315
Normal retirement date, defined, Minn. Statutes 2022 490.121
Optional annuities
Generally, Minn. Statutes 2022 490.124
Information summaries, distribution, Minn. Statutes 2022 356.46
Revocation, Minn. Statutes 2022 356.48
Supplemental needs trusts, Minn. Statutes 2022 356.465
Payments by
Administration expenses, Minn. Statutes 2022 490.123
Allowable expenses, Minn. Statutes 2022 356.001
Benefit distribution upon plan termination, Minn. Statutes 2022 356.001
Fiduciaries, duties, Minn. Statutes 2022 356A.02
Payments to, health insurance, administrative expenses, Minn. Statutes 2022 356.87
Payroll deductions, member contributions, Minn. Statutes 2022 490.123
Plan documents, Minn. Statutes 2022 356A.01, 356A.07
Policy of state, actuarial valuations, Minn. Statutes 2022 356.215
Postretirement adjustments, Minn. Statutes 2022 356.415, 490.124
Prior service credit, purchases, Minn. Statutes 2022 356.195, 356.30, 356.551
Probate judges, survivor benefits, Minn. Statutes 2022 490.124
Proportionate annuities, Minn. Statutes 2022 490.124
Public employees insurance program, Minn. Statutes 2022 43A.316, 356.87
Purpose, Minn. Statutes 2022 356.001
Records and record keeping
Appeals of benefit termination or denial, Minn. Statutes 2022 356.96
Fiduciaries, duties, Minn. Statutes 2022 356A.02
Investments, liquidity documentation, Minn. Statutes 2022 356A.06
Refunds
Automatic deposit, Minn. Statutes 2022 356.401
Generally, Minn. Statutes 2022 490.124, 490.126
Interest rates, Minn. Statutes 2022 356.59
Repayment to
Combined service annuities, Minn. Statutes 2022 356.30
Generally, Minn. Statutes 2022 490.124
Individual retirement accounts, using, Minn. Statutes 2022 356.441
Interest rates, Minn. Statutes 2022 356.59
Qualified annuities, using, Minn. Statutes 2022 356.441
Requirements, Minn. Statutes 2022 356.441
Reports given
Actuarial valuations, Minn. Statutes 2022 356.215
Experience studies, Minn. Statutes 2022 356.215
Financial reports, Minn. Statutes 2022 356.20, 356.23
Investment of funds, Minn. Statutes 2022 356.219
Marriage dissolution actions, pension benefits or rights, Minn. Statutes 2022 356.49
Reserves
Insufficient amounts, certification, Minn. Statutes 2022 490.123
Prior service credit purchases, Minn. Statutes 2022 356.30
Retirement, Minn. Statutes 2022 490.126
Retirement annuities
Abandoned amounts, disposition, Minn. Statutes 2022 356.65
Automatic deposit, Minn. Statutes 2022 356.401
Combined service annuities, Minn. Statutes 2022 356.30
Completed applications, copies to spouses, Minn. Statutes 2022 356.46
Deferred annuities, Minn. Statutes 2022 356.30, 490.124, 490.125
Definitions, Minn. Statutes 2022 490.121, 490.1221
Early retirement, see same under this topic
Exemption from process, Minn. Statutes 2022 356.401
Generally, Minn. Statutes 2022 490.124, 490.126
Joint and survivor annuities, computation, Minn. Statutes 2022 356.461
Normal retirement annuities, see same under this topic
Optional annuities, Minn. Statutes 2022 356.46, 490.124
Payment, Minn. Statutes 2022 356.40, 490.126
Postretirement adjustments, Minn. Statutes 2022 490.124
Qualified annuities, using for refund repayments, Minn. Statutes 2022 356.441
Repayment, wrongful discharges, Minn. Statutes 2022 356.50
Service credit purchase procedures, strike periods, Minn. Statutes 2022 356.195
Simultaneous payment of survivor benefits, Minn. Statutes 2022 356.40
Retirement dates, definitions, Minn. Statutes 2022 490.121
Salary, definition, Minn. Statutes 2022 353.01
Service credit
Combined service annuities, Minn. Statutes 2022 356.30
Combined service benefits, Minn. Statutes 2022 356.302, 356.303
Court of appeals judges, Minn. Statutes 2022 490.133
Generally, Minn. Statutes 2022 490.124
Military or uniformed service, Minn. Statutes 2022 490.1211
Prior service credit purchases, Minn. Statutes 2022 356.195, 356.30, 356.551
Service credit limit, Minn. Statutes 2022 352D.02, 490.121, 490.1221, 490.123, 490.124
Wrongful discharges, Minn. Statutes 2022 356.50
Spousal maintenance, income withholding, Minn. Statutes 2022 490.126
Spouses, retirement annuities, Minn. Statutes 2022 356.46
State aid appropriation, Minn. Statutes 2022 490.123
Statutes of limitations, breach of fiduciary duty, Minn. Statutes 2022 356A.12
Subpoenas, overpayment of benefits, Minn. Statutes 2022 356.401
Successor organizations, Minn. Statutes 2022 356.20, 356.215
Supplemental needs trusts, optional annuity, Minn. Statutes 2022 356.465
Supreme court justices, survivor benefits, Minn. Statutes 2022 490.124
Surviving spouses, definitions, Minn. Statutes 2022 356.303
Survivor benefits
Beneficiaries charged or convicted of causing member's death, effect on, Minn. Statutes 2022 356.406
Combined service survivor benefits, Minn. Statutes 2022 356.303
Definitions, Minn. Statutes 2022 356.303, 356.406, 490.121, 490.1221
Exemption from process, Minn. Statutes 2022 356.401
Generally, Minn. Statutes 2022 490.124
Overpayment of benefits, subpoenas, Minn. Statutes 2022 356.401
Postretirement adjustments, Minn. Statutes 2022 490.124
Simultaneous payment of retirement annuities, Minn. Statutes 2022 356.40
Termination of plan or fund, Minn. Statutes 2022 356.001
Termination of rights, Minn. Statutes 2022 490.124
Tier I program
Employer contributions, Minn. Statutes 2022 490.123
Generally, Minn. Statutes 2022 490.121
Member contributions, Minn. Statutes 2022 490.123
Members, Minn. Statutes 2022 490.1221
Retirement annuity amounts, Minn. Statutes 2022 490.124
Tier II program
Definition, Minn. Statutes 2022 490.121
Employer contributions, Minn. Statutes 2022 490.123
Member contributions, Minn. Statutes 2022 490.123
Members, Minn. Statutes 2022 490.1221
Retirement annuity amounts, Minn. Statutes 2022 490.124
Service credit limit, Minn. Statutes 2022 490.121, 490.1222
Treasurer, Minn. Statutes 2022 490.123
Unfunded actuarial accrued liability, Minn. Statutes 2022 356.215, 356.22
Vesting requirements, see Service credit under this topic
Violations and penalties
Fiduciaries, felony violations, service prohibition, Minn. Statutes 2022 609B.177
Prohibited transactions, Minn. Statutes 2022 356A.06
Warrants for payment of money, Minn. Statutes 2022 490.123
Wrongful discharges, Minn. Statutes 2022 356.50