See also PEACE OFFICERS; PUBLIC EMPLOYEES POLICE AND FIRE FUND
Accountants, Minn. Statutes 2004 69.051
Accounting and bookkeeping
Consolidation accounts, Minn. Statutes 2004 353A.09
Refund repayments, Minn. Statutes 2004 356.441
Accumulated contributions
Abandoned amounts, disposition, Minn. Statutes 2004 356.65
Defined, Minn. Statutes 2004 353B.02
Refunds, see same under this topic
Active members, election of benefit coverage, Minn. Statutes 2004 353A.08
Actuarial valuations
Additional requirements, Minn. Statutes 2004 356.216
Alternative valuations, Minn. Statutes 2004 356.23
Consolidated accounts, reserves, Minn. Statutes 2004 353A.09
Financial requirements, Minn. Statutes 2004 69.77
Interpretation of law, Minn. Statutes 2004 356.22
Legislature, rights, Minn. Statutes 2004 356.22
Mortality tables, Minn. Statutes 2004 353A.09
Municipal contributions, additional amounts, Minn. Statutes 2004 353A.09
Pensions and retirement commission, duties, Minn. Statutes 2004 353A.05, 353A.09
Reports about, Minn. Statutes 2004 69.77, 353A.05
Special fund, Minn. Statutes 2004 69.77
Supplemental actuarial valuations, Minn. Statutes 2004 356.23
Voluntary consolidation, actions preliminary to, Minn. Statutes 2004 353A.05
Administration
City officials' powers, limitation, Minn. Statutes 2004 423A.10
Expenses, Minn. Statutes 2004 69.80
Public Employees Retirement Association, duties, Minn. Statutes 2004 353B.04
Voluntary consolidation, transfer to Public Employees Retirement Association, Minn. Statutes 2004 353A.07
Age of retirement
Generally, Minn. Statutes 2004 353B.07
Mandatory retirement age, Minn. Statutes 2004 423.075, 423.076
Postretirement adjustments, certain members, Minn. Statutes 2004 423A.01
Amortization state aid
Additional amortization state aid, Minn. Statutes 2004 69.021, 423A.02
Excess police state aid holding account, appropriations from, Minn. Statutes 2004 69.021
Generally, Minn. Statutes 2004 423A.02
Annual funding, shortfall, Minn. Statutes 2004 69.041
Annuities, see Service pensions under this topic
Appeals, disability benefits, denial, Minn. Statutes 2004 353B.08
Applicable service, defined, Minn. Statutes 2004 353.01
Application of law
Audits and examinations, Minn. Statutes 2004 423A.21
Benefits, Minn. Statutes 2004 353.659
Boards of trustees, Minn. Statutes 2004 423A.21
Consolidation accounts, Minn. Statutes 2004 353A.10, 353B.05
Disability benefits, Minn. Statutes 2004 423A.06, 423A.14, 423A.15
Generally, Minn. Statutes 2004 353B.01
Local relief association consolidation accounts, Minn. Statutes 2004 353B.05
Member contributions, Minn. Statutes 2004 356.62, 423A.01
Officers, Minn. Statutes 2004 423A.21
Police and Firefighters' Relief Associations Guidelines Act, Minn. Statutes 2004 69.77
Postretirement adjustments, Minn. Statutes 2004 423A.01
Public employees police and fire fund benefit plan, Minn. Statutes 2004 353A.083
Public Employees Retirement Association, generally, Minn. Statutes 2004 353A.10, 353B.04
Records, Minn. Statutes 2004 423A.21
State aid, Minn. Statutes 2004 69.77
Termination of plan or fund, Minn. Statutes 2004 356.001
Voluntary consolidation, effect, Minn. Statutes 2004 353A.06
Appropriations to
Consolidation accounts, Minn. Statutes 2004 353B.05
State aid, Minn. Statutes 2004 69.031
Articles of incorporation, amendments
After voluntary consolidation, Minn. Statutes 2004 353A.07
Municipal ratification, Minn. Statutes 2004 69.77
Retired members, Minn. Statutes 2004 423A.07
Assets
Definitions, Minn. Statutes 2004 353A.02
Public Employees Retirement Association, duties, Minn. Statutes 2004 353A.07
Reserves, transfer to postretirement investment fund, Minn. Statutes 2004 353A.09
Voluntary consolidation, transfer to Public Employees Retirement Association, Minn. Statutes 2004 353A.07
Assignments, service pensions or benefits, Minn. Statutes 2004 423A.16
Attachment
Service pensions or benefits, exemption, Minn. Statutes 2004 423A.16, 550.37
Auditors, Minn. Statutes 2004 69.051
Audits and examinations
Accounting and budgeting systems, forms, books, instructions, Minn. Statutes 2004 6.495
Application of law, Minn. Statutes 2004 423A.21
Certified public accountants, contracts, Minn. Statutes 2004 6.495
Costs, payment, Minn. Statutes 2004 69.021
Evidence of wrongdoing, action, Minn. Statutes 2004 6.495
Financial reports, Minn. Statutes 2004 69.051
Malfeasance, misfeasance, or nonfeasance in office, notice, Minn. Statutes 2004 69.051
Reports about, Minn. Statutes 2004 6.495, 423A.22
State auditor, duties, Minn. Statutes 2004 6.495
Unaudited associations, plan for examination, Minn. Statutes 2004 6.495
Beneficiaries
Defined, Minn. Statutes 2004 353A.02
Payments to, benefit distribution upon plan termination, Minn. Statutes 2004 356.001
Refunds, Minn. Statutes 2004 353A.081, 353A.10, 423A.18
Benefit counseling
Public Employees Retirement Association, duties, Minn. Statutes 2004 353A.08
Benefit plans
Definitions, Minn. Statutes 2004 353A.02
Election of coverage, Minn. Statutes 2004 353A.08 to 353A.083
Interpretation of law, Minn. Statutes 2004 423A.05
Modifications, Minn. Statutes 2004 423A.04, 423A.06
Benefits
Abandoned amounts, disposition, Minn. Statutes 2004 356.65
Application of law, Minn. Statutes 2004 353.659
Assignments, Minn. Statutes 2004 423A.16
Attachment, exemption, Minn. Statutes 2004 423A.16, 550.37
Creditors remedies, use prohibited, Minn. Statutes 2004 423A.16, 550.37
Debts owed to state, setoff exclusion, Minn. Statutes 2004 16D.16
Disability benefits, see same under this topic
Disputes regarding, Minn. Statutes 2004 353B.14
Dissolution of marriage, Minn. Statutes 2004 356.49, 423A.16
Eligible rollover distributions, Minn. Statutes 2004 356.635
Garnishment, exemption, Minn. Statutes 2004 423A.16, 550.37
Increases, alternatives, Minn. Statutes 2004 423A.04
Internal Revenue Code compliance, Minn. Statutes 2004 356.635
Interpretation of law, Minn. Statutes 2004 423A.05
Members' nonforfeitable interest, Minn. Statutes 2004 356.001
Other coverage, Minn. Statutes 2004 353B.13
Personal property taxes, delinquent taxes, liens or levies for, Minn. Statutes 2004 277.20, 277.21
Salary base, Minn. Statutes 2004 423A.01
Special benefit coverage, Minn. Statutes 2004 353A.02, 353A.08
Spousal maintenance and child support, income withholding, Minn. Statutes 2004 423A.16
Survivor benefits, see same under this topic
Termination of plan or fund, procedures, Minn. Statutes 2004 356.001
Boards of trustees
Application of law, Minn. Statutes 2004 423A.21
Appointments by, investment subcommittee, Minn. Statutes 2004 423A.21
Meetings, voluntary consolidation, Minn. Statutes 2004 353A.04
Members, Minn. Statutes 2004 353A.07, 423A.01, 423A.07, 423A.21
Petitions to, voluntary consolidation, Minn. Statutes 2004 353A.04
Resolutions by, voluntary consolidation, Minn. Statutes 2004 353A.04
Bonds (officers and fiduciaries), reports about, Minn. Statutes 2004 423A.22
Breach of fiduciary duty
Local relief association consolidation, Minn. Statutes 2004 353A.07
Budgets, reports about, Minn. Statutes 2004 423A.22
Buybacks, Minn. Statutes 2004 353A.10
Bylaws
Access, Minn. Statutes 2004 423A.21
Amendments
After voluntary consolidation, Minn. Statutes 2004 353A.07
Certified copies, Minn. Statutes 2004 423A.171 to 423A.19
Municipal ratification, Minn. Statutes 2004 69.77
Reduced vesting, Minn. Statutes 2004 423A.19
Refunds, Minn. Statutes 2004 423A.18
Retired members, Minn. Statutes 2004 423A.07
Survivor benefits, Minn. Statutes 2004 423A.171
Data classification, Minn. Statutes 2004 423A.21
Certificates and certification
Deficiencies, municipal minimum obligations, Minn. Statutes 2004 69.77
Funds for investment, Minn. Statutes 2004 69.77
State aid, Minn. Statutes 2004 69.011
Certified copies, bylaws, amendments, Minn. Statutes 2004 423A.171 to 423A.19
Chief administrative officer, municipalities
Certificates and certification, local relief association consolidation, Minn. Statutes 2004 353A.04, 353A.06
Defined, Minn. Statutes 2004 353A.02
Notice given, Minn. Statutes 2004 353A.04, 353A.06
Notice received, voluntary consolidation preliminary actions, completion, Minn. Statutes 2004 353A.05
Reports given, local relief association consolidation, data, Minn. Statutes 2004 353A.06
Reports received, local relief association consolidation, actuarial valuations, Minn. Statutes 2004 353A.05
Special benefit coverage, management duties, Minn. Statutes 2004 353A.08
Chief administrative officer, relief associations
Certificates and certification, Minn. Statutes 2004 353A.06, 353A.07
Definitions, generally, Minn. Statutes 2004 353A.02
Duties, generally, Minn. Statutes 2004 353A.05
Fiduciary duties, Minn. Statutes 2004 353A.07, 423A.21
Notice received, voluntary consolidation preliminary actions, completion, Minn. Statutes 2004 353A.05, 353A.06
Child support, income withholding, Minn. Statutes 2004 423A.16
Compensation and salaries
Definitions, Minn. Statutes 2004 353.01
Officers' salaries, authorized expenses, Minn. Statutes 2004 69.80
Salary base, Minn. Statutes 2004 353B.02, 423A.01
Consolidation, see Voluntary consolidation under this topic
Consolidation accounts
Actuarial valuations, Minn. Statutes 2004 353.665
Amortization state aid requirements, Minn. Statutes 2004 423A.02
Annual appropriations, Minn. Statutes 2004 353B.05
Application of law, Minn. Statutes 2004 353A.10, 353B.05
Credits to, Minn. Statutes 2004 353A.09
Defined, Minn. Statutes 2004 353A.02
Definitions, Minn. Statutes 2004 353.01
Disbursements, Minn. Statutes 2004 353B.05
Dissolution of account, transfer of funds to municipalities, Minn. Statutes 2004 353A.10
Establishment, Minn. Statutes 2004 353A.09
Investment of funds, Minn. Statutes 2004 353B.06
Member contributions, Minn. Statutes 2004 353B.05
Merger into public employees police and fire fund, Minn. Statutes 2004 353.665
Payments from, Minn. Statutes 2004 353A.09
Postretirement increases, automatic, refusal, Minn. Statutes 2004 353.271
Postretirement investment fund, exclusion from participation, Minn. Statutes 2004 353.271
Pre-1997 consolidations, application of law, Minn. Statutes 2004 353A.083
Pre-1999 consolidations, benefit changes, municipal approval, Minn. Statutes 2004 353A.083
Public Employees Retirement Association, duties, Minn. Statutes 2004 353A.09
Record keeping, Minn. Statutes 2004 353A.09
Refunds, see same under this topic
Reserves, transfer to postretirement investment fund, Minn. Statutes 2004 353A.09
Termination, Minn. Statutes 2004 353.665
Transfer of assets and liabilities, Minn. Statutes 2004 353.665
Contributions to more than one public retirement plan
Interpretation of law, Minn. Statutes 2004 353.01
Costs, payment, voluntary consolidation, Minn. Statutes 2004 353A.07
Coverage by more than one system, see Portability with other retirement plans under this topic
Coverage by plan, Minn. Statutes 2004 353B.03, 353B.14
Covered employees
Defined, Minn. Statutes 2004 353B.02
Generally, see Members under this topic
Covered governmental entity, see Municipalities under this topic
Creditors remedies, service pensions or benefits
Use prohibited, Minn. Statutes 2004 423A.16, 550.37
Custodian bank accounts, establishment, Minn. Statutes 2004 356.001
Data, access, marriage dissolution, Minn. Statutes 2004 356.49
Decedents estates, refunds, Minn. Statutes 2004 423A.18
Deferred compensation, see STATE DEFERRED COMPENSATION PLAN
Deferred members, Minn. Statutes 2004 353A.02, 353A.08
Deferred service pensions
Generally, Minn. Statutes 2004 353B.10
Postretirement benefit adjustments, Minn. Statutes 2004 353B.12
Postretirement interest rate adjustments, Minn. Statutes 2004 353A.08
Definitions
Employee contribution pick up, Minn. Statutes 2004 356.62
Excess police state aid, Minn. Statutes 2004 69.021
Local relief association benefit plans, Minn. Statutes 2004 353B.02
Local relief association consolidation, Minn. Statutes 2004 353A.02
State aid, Minn. Statutes 2004 69.011
Dependent children
Election of benefit coverage, Minn. Statutes 2004 353A.081
Refunds, Minn. Statutes 2004 353A.10
Statements by, survivor benefits, waiver, Minn. Statutes 2004 353A.081
Surviving child benefit, Minn. Statutes 2004 353B.11, 353B.12, 423A.19
Survivor benefits, see same under this topic
Disability benefits
Accrual, Minn. Statutes 2004 353A.083, 353B.08
Amount, Minn. Statutes 2004 423A.06, 423A.14
Application for, Minn. Statutes 2004 353B.08
Application of law, Minn. Statutes 2004 423A.06, 423A.14, 423A.15
Classes of disabilities, Minn. Statutes 2004 353B.08
Coverage, limitation, Minn. Statutes 2004 423A.11
Denial, appeals, Minn. Statutes 2004 353B.08
Disability, defined, Minn. Statutes 2004 353B.02
Discontinuation of benefits, Minn. Statutes 2004 353B.08
Duty disabilities, Minn. Statutes 2004 353B.08
Election of benefit coverage, Minn. Statutes 2004 353A.08
Eligibility, generally, Minn. Statutes 2004 423A.06
Less hazardous duty employment, Minn. Statutes 2004 423A.13
Medical advisor, Public Employees Retirement Association, duties, Minn. Statutes 2004 353B.08
Medical evidence and examinations, Minn. Statutes 2004 353B.08
Minimum coverage, certain members, Minn. Statutes 2004 423A.06
Modifications, approval, Minn. Statutes 2004 423A.06
Nonduty disabilities, Minn. Statutes 2004 353B.08
Offset to refunds, Minn. Statutes 2004 423A.18
Offsets from, Minn. Statutes 2004 353B.08, 423A.14
Other disability benefit coverage, Minn. Statutes 2004 353B.08
Postretirement adjustments
Election of benefit coverage, effect, Minn. Statutes 2004 353A.08
Generally, Minn. Statutes 2004 353B.12, 423A.06, 423A.11
Increases, back payments, Minn. Statutes 2004 353A.081
Recomputing as service pensions, Minn. Statutes 2004 353B.08, 423A.11, 423A.14
Reports about, Minn. Statutes 2004 353B.08
Service credit during disability periods, Minn. Statutes 2004 423A.12
Termination of benefits, Minn. Statutes 2004 423A.11
Disbursements, Minn. Statutes 2004 353B.05
Disputes over benefit amounts or plan provisions, Minn. Statutes 2004 353B.14
Dissolution of marriage
Division of property, Minn. Statutes 2004 423A.16
Retirement benefits or rights, information regarding, Minn. Statutes 2004 356.49
Duluth police pension association
Defined as local police relief association, Minn. Statutes 2004 353A.02
Effective date of the consolidation, Minn. Statutes 2004 353A.02, 353A.06
Election of benefit coverage
Forms, filing, Minn. Statutes 2004 353A.08, 353A.081
Generally, Minn. Statutes 2004 353A.08
Public employees police and fire fund benefits, Minn. Statutes 2004 353A.08 to 353A.083
Survivors, eligibility, Minn. Statutes 2004 353A.08, 353A.081
Employee contributions, see Member contributions under this topic
Employer contributions, see Municipal contributions under this topic
Employing units, see Municipalities under this topic
Estate taxes, service pensions or benefits
Exemption, Minn. Statutes 2004 423A.16
Execution (creditors remedies)
Service pensions or benefits, exemption, Minn. Statutes 2004 423A.16
Fairmont, see FAIRMONT POLICE RELIEF ASSOCIATION
Fiduciaries
Breach of conduct or duties, Minn. Statutes 2004 353A.07
Duties, Minn. Statutes 2004 423A.21
Prohibited transactions, Minn. Statutes 2004 423A.21
Filing with
Financial reports, Minn. Statutes 2004 69.051
Refund applications, Minn. Statutes 2004 353A.10
Financial reports
Alternative reports, Minn. Statutes 2004 356.23
Requirements, generally, Minn. Statutes 2004 69.051, 423A.22
State aid, Minn. Statutes 2004 69.021
Financial requirements, Minn. Statutes 2004 69.77
First class cities relief associations
Mandatory retirement age, Minn. Statutes 2004 423.075
Forfeited property, disposition, Minn. Statutes 2004 609.5315
Former members, marriage dissolution actions
Information requirements, Minn. Statutes 2004 356.49
Fraternal organization, functioning as, Minn. Statutes 2004 353A.07
Full-time equivalent number of peace officers providing contract service, certification, Minn. Statutes 2004 69.011
Funds and accounts
Consolidation accounts, see same under this topic
Custodian bank accounts, Minn. Statutes 2004 356.001
General fund, see same under this topic
Special fund, see same under this topic
Trust funds, Minn. Statutes 2004 423A.01
Garnishment, service pensions or benefits, exemption, Minn. Statutes 2004 423A.16, 550.37
General fund
Assets, investment, Minn. Statutes 2004 69.77
Credits to, abandoned contributions, annuities, or benefits, Minn. Statutes 2004 356.65
Establishment, continuation after voluntary consolidation, Minn. Statutes 2004 353A.07
Payments from, Minn. Statutes 2004 69.80
Reports about, Minn. Statutes 2004 69.051
Governing board of a pension plan, see Boards of trustees under this topic
Governmental subdivisions, duties, see Municipalities under this topic
Guardians of minors, duties
Election of benefit coverage, Minn. Statutes 2004 353A.081
Hearings
Public hearing, defined, Minn. Statutes 2004 353A.02
Voluntary consolidation, Minn. Statutes 2004 353A.04
Insurance, public employees program, Minn. Statutes 2004 43A.316, 356.87
Interest rates
Municipal contributions, Minn. Statutes 2004 69.77, 353A.09
Postretirement adjustments, Minn. Statutes 2004 353A.08, 423A.02
Refunds, Minn. Statutes 2004 353A.10, 423A.18
State aid, unpaid amounts, Minn. Statutes 2004 69.031, 353.28
Interpretation of law
Actuarial valuations, Minn. Statutes 2004 356.22
Benefit plans, Minn. Statutes 2004 423A.05
Benefits, Minn. Statutes 2004 423A.05
Contributions to more than one public retirement plan, Minn. Statutes 2004 353.01
Service pensions, Minn. Statutes 2004 423A.05
Service pensions or benefits, alternative increases, Minn. Statutes 2004 423A.05
Termination of plan or fund, Minn. Statutes 2004 356.001
Unfunded actuarial accrued liability, Minn. Statutes 2004 356.22
Investment of funds
Authorized investments, Minn. Statutes 2004 69.77
Boards of trustees, duties, Minn. Statutes 2004 69.77
Definitions, Minn. Statutes 2004 353A.02
General fund assets, Minn. Statutes 2004 69.77
Ineligible or inappropriate investments, liquidation, Minn. Statutes 2004 353A.05
Investment agencies, appointment, Minn. Statutes 2004 69.77
Investment Board, duties, Minn. Statutes 2004 353A.05, 353B.06
Investment portfolio, review, Minn. Statutes 2004 353A.05
Local relief association consolidation accounts, Minn. Statutes 2004 353B.06
Reports about, Minn. Statutes 2004 423A.22
Requirements, Minn. Statutes 2004 69.77
Special fund assets, Minn. Statutes 2004 69.77
Voluntary consolidation, transfer to PERA, Minn. Statutes 2004 353A.07
Investment subcommittee, members, appointment, Minn. Statutes 2004 423A.21
Liabilities and obligations
Voluntary consolidation, transfer to PERA, Minn. Statutes 2004 353A.07
Liability, see Unfunded actuarial accrued liability under this topic
Mail and mailing, benefit distribution notice, Minn. Statutes 2004 356.001
Mail balloting, Minn. Statutes 2004 353A.04
Marriage after retirement
Effect on survivor benefits, Minn. Statutes 2004 423A.171
Meetings, see OPEN MEETING LAW
Member contributions
Application of law, Minn. Statutes 2004 356.62, 423A.01
Consolidated associations, Minn. Statutes 2004 353A.09, 353A.10, 353B.05
Definitions, Minn. Statutes 2004 356.62
Employers, pick up after 1982, Minn. Statutes 2004 356.62
Generally, Minn. Statutes 2004 69.77
Military service credit, Minn. Statutes 2004 353A.08
Reports about, Minn. Statutes 2004 356.62
Members
Contributions, see Member contributions under this topic
Definitions, Minn. Statutes 2004 353A.02, 356.62
Marriage dissolution actions, information requirements, Minn. Statutes 2004 356.49
Payments to, benefit distribution upon plan termination, Minn. Statutes 2004 356.001
Petitions by, Minn. Statutes 2004 353A.04
Public employees police and fire fund, coverage restrictions, Minn. Statutes 2004 353.01
Public Employees Retirement Association, coverage restrictions, Minn. Statutes 2004 353.01
Reports about, Minn. Statutes 2004 353A.05
Reports received, member contribution pick ups, Minn. Statutes 2004 356.62
Military service credit
Internal Revenue Code compliance, Minn. Statutes 2004 356.635
Voluntary consolidation, Minn. Statutes 2004 353A.08
Minneapolis police relief association, see MINNEAPOLIS POLICE RELIEF ASSOCIATION
Minnesota Police Pension Council, relief associations, exclusion from definition of local police relief association, Minn. Statutes 2004 353A.02
Municipal clerks
Bylaws, amendments, duties, Minn. Statutes 2004 423A.171 to 423A.19
Defined, Minn. Statutes 2004 69.011
Municipal contributions
Authorization, Minn. Statutes 2004 69.77
Consolidated associations, Minn. Statutes 2004 353A.09, 353A.10
Excess police state aid, reduction requirements, Minn. Statutes 2004 69.021
Excess sums, Minn. Statutes 2004 69.77
Failure to pay, collection process, Minn. Statutes 2004 353.28
Military service credit, Minn. Statutes 2004 353A.08
Minimum obligation, Minn. Statutes 2004 69.77, 423A.01
Rate reductions, application of other laws, Minn. Statutes 2004 69.77
Reports about, Minn. Statutes 2004 423A.22
State aid, application toward, Minn. Statutes 2004 69.031
Municipalities
Administration, powers limitation, Minn. Statutes 2004 423A.10
Amortization state aid, Minn. Statutes 2004 423A.02
Appointments by, boards of trustees, members, Minn. Statutes 2004 423A.21
Approvals by, Minn. Statutes 2004 423A.01, 423A.06, 423A.19
Budgets, Minn. Statutes 2004 69.77
Certifying to, Minn. Statutes 2004 353.28, 353A.09
Contributions, see Municipal contributions under this topic
Defined, Minn. Statutes 2004 69.011
Election to retain association, Minn. Statutes 2004 423A.01
Less hazardous duty for disabled employees, Minn. Statutes 2004 423A.13
Notice given, workers' compensation, amounts payable, Minn. Statutes 2004 423A.14
Payments by, minimum obligation, Minn. Statutes 2004 69.77
Payments to, see State aid under this topic
Property taxes, Minn. Statutes 2004 69.77
Reports given, member contribution pick ups, Minn. Statutes 2004 356.62
Reports received, financial reports, Minn. Statutes 2004 423A.22
Representation, boards of trustees, Minn. Statutes 2004 423A.21
Resolutions by
Benefit plans, modifications, Minn. Statutes 2004 423A.04
Consolidation accounts, retention, Minn. Statutes 2004 353.665
Contribution rates, modification, Minn. Statutes 2004 353A.09
Disability benefits, modifications, Minn. Statutes 2004 423A.06
Election to retain association, Minn. Statutes 2004 423A.01
Service pensions or benefits, alternative increases, Minn. Statutes 2004 423A.04
Special fund, receipts and disbursements, Minn. Statutes 2004 423A.22
State aid, see same under this topic
Transfer of funds, state aid, Minn. Statutes 2004 69.031
Trust funds, Minn. Statutes 2004 423A.01
Normal retirement annuities, see Service pensions under this topic
Notice given, benefit distribution, Minn. Statutes 2004 356.001
Notice received
Members, proof of death, Minn. Statutes 2004 356.001
Workers' compensation, amounts payable, Minn. Statutes 2004 423A.14
Officers, Minn. Statutes 2004 423A.21
Optional annuities, survivor benefits
Accrual, pre-1997 consolidation, Minn. Statutes 2004 353A.083
Other benefit coverage, Minn. Statutes 2004 353B.13
Payments by
Allowable expenses, Minn. Statutes 2004 356.001
Benefit distribution upon plan termination, Minn. Statutes 2004 356.001
Payments in lieu of deductions
Prohibitions, Minn. Statutes 2004 353A.08, 353A.10
Payments to
Health insurance, administrative expenses, Minn. Statutes 2004 356.87
State aid, Minn. Statutes 2004 69.021, 69.031
Payroll deductions
Generally, Minn. Statutes 2004 353A.09
Member contributions, Minn. Statutes 2004 69.77
Municipalities, duties, Minn. Statutes 2004 69.77, 353A.07
Peace officers
Number of, certifying to Revenue Department, Minn. Statutes 2004 69.011
Petitions, voluntary consolidation, Minn. Statutes 2004 353A.04
Police and Firefighters' Relief Associations Guidelines Act, Minn. Statutes 2004 69.77
Policy of state, voluntary consolidation, Minn. Statutes 2004 353A.01
Portability with other retirement plans
Legislators retirement plan, exclusion, Minn. Statutes 2004 3A.12
Minneapolis employees retirement fund, exclusion, Minn. Statutes 2004 422A.16
Minnesota State Retirement System, exclusion, Minn. Statutes 2004 352.72
Public Employees Retirement Association, exclusion, Minn. Statutes 2004 353.71
State Patrol retirement fund, exclusion, Minn. Statutes 2004 352B.30
Teachers Retirement Association, exclusion, Minn. Statutes 2004 354.60
Teachers retirement, Minneapolis, Saint Paul, and Duluth, exclusion, Minn. Statutes 2004 354A.39
Postretirement adjustments
Application of law, Minn. Statutes 2004 423A.01
Automatic adjustments, certain members, Minn. Statutes 2004 423A.01
Defined, Minn. Statutes 2004 353A.02
Disability benefits, Minn. Statutes 2004 423A.06, 423A.11
Effective date, Minn. Statutes 2004 353B.12
Election of benefit coverage, effect, Minn. Statutes 2004 353A.08
Generally, Minn. Statutes 2004 353B.12
Increases, back payments, Minn. Statutes 2004 353A.081
Interest rate, Minn. Statutes 2004 353A.08
Maximum percentage increases, Minn. Statutes 2004 423A.01
Reduced vesting service pensions and survivor benefits, Minn. Statutes 2004 423A.19
Salary base, Minn. Statutes 2004 423A.01
Postretirement investment fund
Participation, limitations, Minn. Statutes 2004 353A.08, 353A.081
Prior service credit, purchases
Post-July 1, 2003, Minn. Statutes 2004 356.551
Prohibitions, Minn. Statutes 2004 353A.08, 353A.10
Property taxes, Minn. Statutes 2004 69.77
Public employees insurance program, Minn. Statutes 2004 43A.316, 356.87
Public funds, see under DEPOSITORIES
Purpose, Minn. Statutes 2004 356.001
Records and record keeping
Access, Minn. Statutes 2004 423A.21
Application of law, Minn. Statutes 2004 423A.21
Certified copies, Minn. Statutes 2004 353A.07
Consolidation accounts, Minn. Statutes 2004 353A.09
Data classification, Minn. Statutes 2004 423A.21
Voluntary consolidation, transfer to PERA, Minn. Statutes 2004 353A.07
Referendum
Defined, Minn. Statutes 2004 353A.02
Voluntary consolidation, Minn. Statutes 2004 353A.04
Voting, members, survivors, Minn. Statutes 2004 353A.04
Refunds
Amount, Minn. Statutes 2004 353B.09, 423A.18
Application for, Minn. Statutes 2004 353A.10
Bylaws, amendments, Minn. Statutes 2004 423A.18
Deferred service pension in lieu of, Minn. Statutes 2004 353B.10
Eligibility, Minn. Statutes 2004 353A.10
Entitlement, Minn. Statutes 2004 353B.09
Excess contributions, Minn. Statutes 2004 353A.10
Interest rates, Minn. Statutes 2004 353A.10, 423A.18
Offset from service pension or disability payments, Minn. Statutes 2004 423A.18
Payment, Minn. Statutes 2004 423A.18
Repayment to, Minn. Statutes 2004 353A.10, 356.441
Survivor benefits, refund in lieu of, Minn. Statutes 2004 353A.081
Voluntary consolidation, military service contributions, Minn. Statutes 2004 353A.08
Remarriage
Effect on survivor benefits, Minn. Statutes 2004 353B.11, 423A.17
Reports given
Actuarial valuations, Minn. Statutes 2004 69.77
Financial reports, see same under this topic
Financial requirements, Minn. Statutes 2004 69.77, 423A.22
Marriage dissolution actions, pension benefits or rights, Minn. Statutes 2004 356.49
Revenue commissioner, financial compliance, Minn. Statutes 2004 6.495
Voluntary consolidation actions, Minn. Statutes 2004 353A.06
Reports received
Marriage dissolution documents, Minn. Statutes 2004 356.49
Voluntary consolidation, actuarial valuations, Minn. Statutes 2004 353A.05
Reserves
Actuarial valuations, Minn. Statutes 2004 356.216
Transfer to postretirement investment fund, Minn. Statutes 2004 353A.09
Retired members
Defined, Minn. Statutes 2004 353B.02
Election of benefits coverage, Minn. Statutes 2004 353A.08
Reemployment, effect on service pension, Minn. Statutes 2004 353B.07
Representation, boards of trustees, Minn. Statutes 2004 423A.07
Retirement annuities, see Service pensions under this topic
Retirement plan options, Minn. Statutes 2004 353A.08 to 353A.083
Rulemaking about, state aid, Minn. Statutes 2004 69.021
Saint Paul police relief association
Defined as local police relief association, Minn. Statutes 2004 353A.02
Secretary, certificates and certification, voluntary consolidation, compliance with procedures, Minn. Statutes 2004 353A.04
Service credit
Disability periods, Minn. Statutes 2004 423A.12
Reduced vesting service pension, Minn. Statutes 2004 423A.19
Service pensions
Abandoned amounts, disposition, Minn. Statutes 2004 356.65
Accrual, Minn. Statutes 2004 353A.083, 353B.07
Additional annuities, certain members, Minn. Statutes 2004 423A.01
Age, verification, Minn. Statutes 2004 353B.07
Amount, formula percentage rate, Minn. Statutes 2004 353B.07
Application for, Minn. Statutes 2004 353B.07
Assignments, Minn. Statutes 2004 423A.16
Attachment, exemption, Minn. Statutes 2004 423A.16, 550.37
Creditors remedies, use prohibited, Minn. Statutes 2004 423A.16, 550.37
Debts owed to state, setoff exclusion, Minn. Statutes 2004 16D.16
Deferred pensions, Minn. Statutes 2004 353A.08, 353B.10, 353B.12
Disability benefits recomputed as, Minn. Statutes 2004 353B.08, 423A.11
Dissolution of marriage, division of property, Minn. Statutes 2004 423A.16
Election of benefit coverage, Minn. Statutes 2004 353A.08
Garnishment, exemption, Minn. Statutes 2004 423A.16, 550.37
Increases, alternatives, Minn. Statutes 2004 423A.04
Interpretation of law, Minn. Statutes 2004 423A.05
Offset to refunds, Minn. Statutes 2004 423A.18
Payment, generally, Minn. Statutes 2004 353B.07
Postretirement adjustments, Minn. Statutes 2004 353A.08, 353B.12, 423A.01, 423A.19
Qualified annuities, using for refund repayments, Minn. Statutes 2004 356.441
Reduced vesting service pension, Minn. Statutes 2004 423A.19
Reemployment of service pensioner, effect, Minn. Statutes 2004 353B.07
Salary base, Minn. Statutes 2004 423A.01
Spousal maintenance and child support, income withholding, Minn. Statutes 2004 423A.16
Years of service, Minn. Statutes 2004 353B.07
Social Security benefits, exclusion, Minn. Statutes 2004 355.07
Special benefit coverage, Minn. Statutes 2004 353A.02, 353A.08
Special fund
Actuarial valuations, Minn. Statutes 2004 69.77
Assets, Minn. Statutes 2004 69.77, 423A.01
Authorized administrative expenses, Minn. Statutes 2004 69.80
Deposits to, Minn. Statutes 2004 69.031, 69.77, 423A.02
Municipalities, duties, Minn. Statutes 2004 423A.22
Receipts and disbursements, Minn. Statutes 2004 423A.22
Records, Minn. Statutes 2004 423A.21
Reports about, Minn. Statutes 2004 69.051
Termination, Minn. Statutes 2004 353A.07
Trust companies, agreements regarding, Minn. Statutes 2004 423A.22
Unfunded accrued liability, amortization state aid, Minn. Statutes 2004 423A.02
Voluntary consolidation, transfer to Public Employees Retirement Association, Minn. Statutes 2004 353A.07
Spousal maintenance, income withholding, Minn. Statutes 2004 423A.16
State aid
Amortization state aid, Minn. Statutes 2004 69.021, 423A.02
Amount, Minn. Statutes 2004 69.021, 69.031, 353.28
Appeals, Minn. Statutes 2004 69.021
Application of law, Minn. Statutes 2004 69.77
Appropriations for, Minn. Statutes 2004 69.031
Certification, Minn. Statutes 2004 69.011
Consolidated associations, allocation, Minn. Statutes 2004 353A.10
Disbursement, Minn. Statutes 2004 69.031, 423A.01
Disqualification, Minn. Statutes 2004 69.011, 69.051, 69.77
Excess police state-aid, Minn. Statutes 2004 69.021
Failure to file certification, penalty, Minn. Statutes 2004 69.011
Metropolitan Airports Commission, application of aid, Minn. Statutes 2004 69.031
Minneapolis employees retirement fund, employer contributions, applying toward, Minn. Statutes 2004 69.031
Municipal clerks, duties, Minn. Statutes 2004 69.011
Municipal contributions, application of aid toward, Minn. Statutes 2004 69.031, 69.77
Municipal treasurers, duties, Minn. Statutes 2004 69.031
Natural Resources Department, duties, Minn. Statutes 2004 69.011, 69.031
Payment, procedures, Minn. Statutes 2004 69.021
Public employees police and fire fund, employer contributions, applying toward, Minn. Statutes 2004 69.031
Public Safety Department, duties, Minn. Statutes 2004 69.011, 69.031
Qualifications, Minn. Statutes 2004 69.021, 69.051
Revenue Department, duties, Minn. Statutes 2004 69.021, 69.77
Rulemaking, Minn. Statutes 2004 69.021
State auditor, duties, Minn. Statutes 2004 69.77
Supplementary amortization state aid, Minn. Statutes 2004 423A.02
Transfer of funds, Minn. Statutes 2004 69.031
Warrants for payment, issuance, Minn. Statutes 2004 69.031
Surviving spouses
Election of benefit coverage, Minn. Statutes 2004 353A.081
Refunds, Minn. Statutes 2004 353A.10
Statements by, survivor benefits, waiver, Minn. Statutes 2004 353A.081
Surviving spouse benefit, Minn. Statutes 2004 353B.11, 353B.12, 423A.19
Survivor benefits, see same under this topic
Survivor benefits
Bylaws, amendments, Minn. Statutes 2004 423A.171
Election of benefit coverage, Minn. Statutes 2004 353A.08, 353A.081
Increased benefits, accrual, back payment, Minn. Statutes 2004 353A.081
Marriage after retirement, Minn. Statutes 2004 423A.171
Maximum amount, Minn. Statutes 2004 353B.11, 353B.12
Member contributions, Minn. Statutes 2004 69.77
Optional annuities, accrual, pre-1997 consolidation, Minn. Statutes 2004 353A.083
Other death benefit coverage, Minn. Statutes 2004 353B.11
Postretirement adjustments, Minn. Statutes 2004 353A.08, 353A.081, 423A.19
Refunds in lieu of, Minn. Statutes 2004 353A.081
Remarriage, effect, generally, Minn. Statutes 2004 353B.11, 423A.17
Surviving child and surviving spouse benefit, Minn. Statutes 2004 353B.11, 353B.12, 423A.19
Waivers, Minn. Statutes 2004 353A.081
Termination of coverage, Minn. Statutes 2004 353B.03
Termination of local relief associations, Minn. Statutes 2004 356.001, 423A.01
Transfer of funds
Consolidation accounts, Minn. Statutes 2004 353A.09, 353A.10
Postretirement conversion requirements, Minn. Statutes 2004 356.431
Public employees police and fire fund and local relief association accounts, Minn. Statutes 2004 353A.09
Special fund assets, transfer to trust funds, Minn. Statutes 2004 423A.01
State aid, Minn. Statutes 2004 69.031
Trust fund assets, reversion to municipalities, Minn. Statutes 2004 423A.01
Treasurers
Bond, Minn. Statutes 2004 69.051
Finance Department as ex officio treasurer, Minn. Statutes 2004 353B.06
Trust funds, Minn. Statutes 2004 423A.01
Trustees, see Boards of trustees under this topic
Unfunded actuarial accrued liability
Allocations from excess police state-aid holding account, Minn. Statutes 2004 69.021, 423A.02
Amortization state aid, effect on eligibility, Minn. Statutes 2004 423A.02
Amortization, excess municipal contributions, Minn. Statutes 2004 69.77
Financial requirements, Minn. Statutes 2004 69.77
Interpretation of law, Minn. Statutes 2004 356.22
Vesting requirements
Bylaws, amendments, Minn. Statutes 2004 423A.19
Definitions, Minn. Statutes 2004 353B.02
Generally, Minn. Statutes 2004 353B.07
Reduced vesting, Minn. Statutes 2004 423A.19
Service credit, Minn. Statutes 2004 423A.19
Violations and penalties
State aid, disqualification, Minn. Statutes 2004 69.011, 69.051, 69.77
Voluntary consolidation
Actions preliminary to consolidation finalization, defined, Minn. Statutes 2004 353A.02
Actuarial valuations, Minn. Statutes 2004 353A.05
Application of law, Minn. Statutes 2004 353A.06
Articles of incorporation, amendments, Minn. Statutes 2004 353A.07
Authorization, policy of state, Minn. Statutes 2004 353A.01
Bylaws, amendments, Minn. Statutes 2004 353A.07
Costs, Minn. Statutes 2004 353A.07
Effective date, Minn. Statutes 2004 353A.02, 353A.06
Finalization of consolidation, Minn. Statutes 2004 353A.06
Initiation procedure, Minn. Statutes 2004 353A.04
Membership referendum procedure, Minn. Statutes 2004 353A.04
Military service credit, contributions and refund, Minn. Statutes 2004 353A.08
Option, Minn. Statutes 2004 353A.03
Pensions and retirement commission, duties, Minn. Statutes 2004 353A.05
Public Employees Retirement Association, Minn. Statutes 2004 353A.06
Reports about, Minn. Statutes 2004 353A.05, 353A.06
Savings clause, Minn. Statutes 2004 353A.01, 353A.10
Transfer to Public Employees Retirement Association, Minn. Statutes 2004 353A.07
Waivers, survivor benefits, Minn. Statutes 2004 353A.081