Accounting and bookkeeping, Minn. Statutes 2009 356.20
Actuarial valuations
Additional investment income, Minn. Statutes 2009 423B.15
Additional requirements, Minn. Statutes 2009 356.216
Annual completion date, Minn. Statutes 2009 423B.15
Assets, Minn. Statutes 2009 423B.15
Copies, Minn. Statutes 2009 356A.07
Covered salary limitations, Minn. Statutes 2009 423B.01
Employee/employer contributions, changes in, Minn. Statutes 2009 353.27
Excess investment income, Minn. Statutes 2009 423B.01, 423B.15
Financial reporting requirements, Minn. Statutes 2009 356.20
Future salary increase assumption, Minn. Statutes 2009 356.215
Interest rate assumptions, preretirement, postretirement, Minn. Statutes 2009 356.215
Survivor benefits, Minn. Statutes 2009 423B.10
Age of retirement
Mandatory retirement, Minn. Statutes 2009 423B.12
Service pensions, Minn. Statutes 2009 423B.09
Annuities, see Service pensions under this topic
Appropriations to, withholding
Investment reporting noncompliance, Minn. Statutes 2009 356.219
Articles of incorporation
Defined as plan documents, Minn. Statutes 2009 356A.01
Generally, Minn. Statutes 2009 423B.05
Assets
Actuarial valuations, Minn. Statutes 2009 423B.15
Excess asset amount payment, Minn. Statutes 2009 423B.01, 423B.151
Investment diversification, Minn. Statutes 2009 356A.06
Limitations on use, Minn. Statutes 2009 356.63
Pension fund, Minn. Statutes 2009 423B.04, 423B.06, 423B.07
Reversion to city, after termination of benefit payments, Minn. Statutes 2009 423B.18
Title, holding, Minn. Statutes 2009 356A.06
Assignments, service pensions or benefits, Minn. Statutes 2009 423B.17
Attachment, service pensions or benefits, exemption, Minn. Statutes 2009 423B.17, 550.37
Audits and examinations
Evidence of wrongdoing, reports, Minn. Statutes 2009 6.67
Reports, Minn. Statutes 2009 356.20
Beneficiaries, joint and survivor annuities, Minn. Statutes 2009 356.46, 423B.09
Benefits
Assignment, Minn. Statutes 2009 423B.17
Automatic deposits, Minn. Statutes 2009 356.401
Benefit provisions summary, Minn. Statutes 2009 356A.07
Creditors remedies, use prohibited, Minn. Statutes 2009 423B.17, 550.37
Definitions, Minn. Statutes 2009 356A.01
Disability pensions, see same under this topic
Exemptions and exceptions, Minn. Statutes 2009 356.401
Fiduciaries, duties, Minn. Statutes 2009 356A.02
Health and welfare benefits, Minn. Statutes 2009 423B.07, 423B.13
Ineligibility, failure to comply with mandatory retirement, Minn. Statutes 2009 423B.12
Insurance plan deductions, Minn. Statutes 2009 423B.08
Lawsuits, bond requirements, Minn. Statutes 2009 423B.16
Subpoena authority, Minn. Statutes 2009 356.401
Survivor benefits, see same under this topic
Termination of payments, certification, Minn. Statutes 2009 423B.18
Board of trustees
Appointments by, physicians and surgeons, disability examinations, Minn. Statutes 2009 423B.09
Approvals by, hospital and medical insurance plan, Minn. Statutes 2009 423B.08
Continuation of board, Minn. Statutes 2009 423B.05
Depositories for assets not held by custodian banks, designation, Minn. Statutes 2009 356A.06
Determination by, excess asset amount, Minn. Statutes 2009 423B.151
Duties, Minn. Statutes 2009 423B.04
Members, Minn. Statutes 2009 356A.02, 423B.05, 423B.07
Open meetings, Minn. Statutes 2009 356A.08
Bonds, surety bonds, Minn. Statutes 2009 423B.16
Breach of fiduciary duty
Cofiduciaries, liability, Minn. Statutes 2009 356A.10
Generally, Minn. Statutes 2009 356A.09
Indemnification, Minn. Statutes 2009 356A.11
Lawsuits, Minn. Statutes 2009 356A.12
Bylaws
Defined as plan documents, Minn. Statutes 2009 356A.01
Disability periods, service credit, Minn. Statutes 2009 423B.11
Generally, Minn. Statutes 2009 423B.05
Temporary disability benefits, Minn. Statutes 2009 423B.11
Certificates and certification
Economic interest statements, list of filings, Minn. Statutes 2009 356A.06
Timing of reports, Minn. Statutes 2009 356.219
Chief administrative officer, definitions, Minn. Statutes 2009 356A.01, 356A.02
Child support, income withholding, Minn. Statutes 2009 423B.17
Cofiduciaries, Minn. Statutes 2009 356A.10, 356A.12
Compensation and salaries
Covered salary limitations, Minn. Statutes 2009 423B.01
Fiduciaries, Minn. Statutes 2009 356A.06, 356A.08
Officers, board members, limitations, Minn. Statutes 2009 423B.07
Contested cases, adverse determination of eligibility, benefits, or other rights, Minn. Statutes 2009 356A.07
Continuing education, Minn. Statutes 2009 356A.13
Creditors remedies, service pensions or benefits
Use prohibited, Minn. Statutes 2009 423B.17, 550.37
Decedents estates, payments to
Death refunds, Minn. Statutes 2009 423B.09
Postretirement payments, Minn. Statutes 2009 423B.15
Dedicated fund, Minn. Statutes 2009 356.63
Definitions
Generally, Minn. Statutes 2009 423B.01
Investment performance, Minn. Statutes 2009 356.219
Loss of survivor benefits, Minn. Statutes 2009 356.406
Public pension fiduciary responsibility, Minn. Statutes 2009 356A.01, 356A.06
Depositories, designation, Minn. Statutes 2009 356A.06
Disability pensions
Disability, Minn. Statutes 2009 423B.01, 423B.09
Disbursements for, Minn. Statutes 2009 423B.07
Eligibility, Minn. Statutes 2009 423B.09
Recomputation of benefits, prohibition, Minn. Statutes 2009 423B.23
Supplemental needs trusts, Minn. Statutes 2009 356.465
Temporary disability benefits, Minn. Statutes 2009 423B.11
Disclosure
Fiduciaries, Minn. Statutes 2009 356A.03, 356A.06
Financial reporting, Minn. Statutes 2009 356.20
Dissolution of marriage, division of property, Minn. Statutes 2009 423B.17
Economic interest statements, fiduciaries, Minn. Statutes 2009 356A.06
Elections, board of trustees, Minn. Statutes 2009 423B.05
Employee contributions, Minn. Statutes 2009 353.27, 423B.03, 423B.06
Employees of the retirement plan
Indemnification, breach of fiduciary duty, Minn. Statutes 2009 356A.11
Retirement, Minn. Statutes 2009 353.01
Employer contributions, see Municipal contributions under this topic
Estate taxes, service pensions or benefits, exemption, Minn. Statutes 2009 423B.17
Excess asset amount payment
Definitions, Minn. Statutes 2009 423B.01
Determination of, entitlement, payment method, Minn. Statutes 2009 423B.151
Excess investment income, Minn. Statutes 2009 423B.01, 423B.15
Execution (creditors remedies)
Service pensions or benefits, exemption, Minn. Statutes 2009 423B.17
Expenses, disbursements for, Minn. Statutes 2009 423B.07
Fiduciaries
Activities, generally, Minn. Statutes 2009 356A.02
Assets, title, Minn. Statutes 2009 356A.06
Breach of conduct or duties, Minn. Statutes 2009 356A.09 to 356A.12
Compensation and salaries, Minn. Statutes 2009 356A.06, 356A.08
Continuing education, Minn. Statutes 2009 356A.13
Definitions, Minn. Statutes 2009 356A.01
Direct or indirect profits, Minn. Statutes 2009 356A.06
Disclosure, Minn. Statutes 2009 356A.03, 356A.06
Duties, Minn. Statutes 2009 356A.04, 356A.05
Economic interest statements, Minn. Statutes 2009 356A.06
Felony violations, documentation, service prohibition, Minn. Statutes 2009 356A.03, 609B.177
Generally, Minn. Statutes 2009 356A.01 to 356A.13
Investments, duties, Minn. Statutes 2009 356A.02, 356A.06
Prohibited transactions, Minn. Statutes 2009 356A.06
Service of process on, Minn. Statutes 2009 356A.12
Standard of conduct, Minn. Statutes 2009 356A.04
Filing with
Disability certificates, Minn. Statutes 2009 423B.09
Temporary disability benefit applications, Minn. Statutes 2009 423B.11
Financial reports, Minn. Statutes 2009 356.20, 356A.07
Financial requirements, Minn. Statutes 2009 69.77, 356A.02
Funds and accounts
Dedicated fund, Minn. Statutes 2009 356.63
Health insurance account, Minn. Statutes 2009 423B.14
Pension fund, Minn. Statutes 2009 423B.04, 423B.06, 423B.07
Garnishment, service pensions or benefits
Exemption, Minn. Statutes 2009 423B.17, 550.37
Gifts, pension fund, sources, Minn. Statutes 2009 423B.06
Governing body rules and policies
Defined as plan documents, Minn. Statutes 2009 356A.01
Health and welfare benefits, Minn. Statutes 2009 423B.13
Health insurance account, Minn. Statutes 2009 423B.14
Heirs, payments to, death refunds, Minn. Statutes 2009 423B.09
Hospital and medical insurance plan
Administrative expenses, disbursements for, Minn. Statutes 2009 423B.07
Board of trustees, approval, Minn. Statutes 2009 423B.08
Payment for, pension or benefit deductions, Minn. Statutes 2009 423B.08
Incorporation, Minn. Statutes 2009 423B.05
Insurance
Health insurance account, Minn. Statutes 2009 423B.14
Hospital and medical insurance plan, Minn. Statutes 2009 423B.07, 423B.08
Investment of funds
Additional investment income, Minn. Statutes 2009 423B.15
Authority, generally, Minn. Statutes 2009 69.77
Earnings, pension fund, sources, Minn. Statutes 2009 423B.06
Excess investment income, Minn. Statutes 2009 423B.01, 423B.15
Fiduciaries, duties, Minn. Statutes 2009 356A.02, 356A.06
Generally, Minn. Statutes 2009 356A.06
Policy statement, Minn. Statutes 2009 356.219
Reports about, Minn. Statutes 2009 356.219
Time weighted total rate of return, Minn. Statutes 2009 423B.01, 423B.15
Joint and survivor annuities, Minn. Statutes 2009 356.46, 423B.09
Lawsuits
Breach of fiduciary duty, Minn. Statutes 2009 356A.12
Surety bond, Minn. Statutes 2009 423B.16
Leaves of absence
Membership continuation option, Minn. Statutes 2009 423B.03
Military service, Minn. Statutes 2009 423B.09
Liability, cofiduciaries, Minn. Statutes 2009 356A.10
Mail and mailing, retirement annuities
Information, completed applications, Minn. Statutes 2009 356.46
Mail-in balloting, Minn. Statutes 2009 423B.05
Mandatory retirement, Minn. Statutes 2009 423B.12
Meetings, see OPEN MEETING LAW
Members
Board of trustees, election to, Minn. Statutes 2009 423B.05
Contributions, Minn. Statutes 2009 423B.03, 423B.06
Death caused by surviving beneficiary, loss of survivor benefits, Minn. Statutes 2009 356.406
Definitions, Minn. Statutes 2009 356.406, 356A.01, 423B.01
Excess asset amount payments, entitlement, Minn. Statutes 2009 423B.151
Generally, Minn. Statutes 2009 423B.04
Health insurance account, Minn. Statutes 2009 423B.14
Membership continuation option, Minn. Statutes 2009 423B.03
PERA election, Minn. Statutes 2009 353.01
Reports received, Minn. Statutes 2009 356.20, 356A.07
Simultaneous coverage prohibited, Minn. Statutes 2009 423B.03
Waivers of other rights, Minn. Statutes 2009 423B.03
Military service, Minn. Statutes 2009 423B.09
Municipal charter provisions, defined as plan documents, Minn. Statutes 2009 356A.01
Municipal contributions
Changes in, Minn. Statutes 2009 353.27
Normal cost contribution, Minn. Statutes 2009 423B.19, 423B.20
Pension fund, sources, Minn. Statutes 2009 423B.06
Rate reductions, application of other laws, Minn. Statutes 2009 69.77
Municipal ordinance provisions, defined as plan documents, Minn. Statutes 2009 356A.01
Notice given, investment restrictions, Minn. Statutes 2009 356A.06
Optional annuities
Generally, Minn. Statutes 2009 423B.09
Information summaries, distribution, Minn. Statutes 2009 356.46
Supplemental needs trusts, Minn. Statutes 2009 356.465
Payments by
Fiduciaries, duties, Minn. Statutes 2009 356A.02
Firefighters relief association, municipal contributions, Minn. Statutes 2009 69.77
Pension fund
Creation, maintenance, administration, and management, Minn. Statutes 2009 423B.04
Disbursements, Minn. Statutes 2009 423B.07
Generally, Minn. Statutes 2009 423B.06
Pensions, see Service pensions under this topic
Plan documents, copies to members, Minn. Statutes 2009 356A.07
Police and Firefighters' Relief Associations Guidelines Act, Minn. Statutes 2009 69.77
Postretirement payments, Minn. Statutes 2009 423B.01, 423B.15
Prior service credit, purchases
Post-July 1, 2003, Minn. Statutes 2009 356.551
Strike periods, Minn. Statutes 2009 356.195
Property taxes
Levy reductions, application of other laws, Minn. Statutes 2009 69.77
Unfunded actuarial accrued liability, Minn. Statutes 2009 423B.06
Records and record keeping
Fiduciaries, duties, Minn. Statutes 2009 356A.02
Investments, liquidity documentation, Minn. Statutes 2009 356A.06
Referendum, mail-in balloting, Minn. Statutes 2009 423B.05
Refunds
Automatic deposit, Minn. Statutes 2009 356.401
Death refunds, Minn. Statutes 2009 423B.09
Entitlement, after waiver of other rights, Minn. Statutes 2009 423B.03
Lump sum refunds, failure to comply with mandatory retirement, Minn. Statutes 2009 423B.12
Separation from service, refunds prohibited, Minn. Statutes 2009 423B.09
Reports given
Excess asset amount, Minn. Statutes 2009 423B.151
Excess investment income, Minn. Statutes 2009 423B.15
Generally, Minn. Statutes 2009 356.219
Postretirement payments, Minn. Statutes 2009 423B.15
Rewards, pension fund, sources, Minn. Statutes 2009 423B.06
Rules, health insurance account, periodic distributions, Minn. Statutes 2009 423B.14
Service credit, military service, Minn. Statutes 2009 423B.09
Service pensions
Amount, Minn. Statutes 2009 423C.10
Assignment, Minn. Statutes 2009 423B.17
Automatic deposits, Minn. Statutes 2009 356.401
Completed applications, copies to spouses, Minn. Statutes 2009 356.46
Creditors remedies, use prohibited, Minn. Statutes 2009 423B.17
Disbursements for, Minn. Statutes 2009 423B.07
Exemptions and exceptions, Minn. Statutes 2009 356.401
Generally, Minn. Statutes 2009 423B.09, 609B.460
Ineligibility
Failure to comply with mandatory retirement, Minn. Statutes 2009 423B.12
Prisoners, Minn. Statutes 2009 609B.455
Insurance plan deductions, Minn. Statutes 2009 423B.08
Lawsuits, bond requirements, Minn. Statutes 2009 423B.16
Optional annuities, Minn. Statutes 2009 356.46
Termination of payments, certification, Minn. Statutes 2009 423B.18
Special fund (pension fund), Minn. Statutes 2009 423B.04, 423B.06, 423B.07
Spousal maintenance, income withholding, Minn. Statutes 2009 423B.17
Spouses, retirement annuities, Minn. Statutes 2009 356.46
State aid
Amortization state aid, Minn. Statutes 2009 423A.02, 423B.15
Pension fund, sources, Minn. Statutes 2009 423B.06
Withholding, investment reporting noncompliance, Minn. Statutes 2009 356.219
Statutes of limitations, breach of fiduciary duty, Minn. Statutes 2009 356A.12
Subpoenas, overpayment of benefits, Minn. Statutes 2009 356.401
Successor organizations, Minn. Statutes 2009 356.20
Supplemental needs trusts, optional annuity, Minn. Statutes 2009 356.465
Surety bonds, Minn. Statutes 2009 423B.16
Surviving children, see Survivor benefits under this topic
Surviving spouses
Disbursements for, Minn. Statutes 2009 423B.07
Duties, Minn. Statutes 2009 423B.04
Excess asset amount payments, entitlement, Minn. Statutes 2009 423B.151
Generally, Minn. Statutes 2009 423B.10
Surviving spouse member, defined, Minn. Statutes 2009 423B.01
Survivor benefits, see same under this topic
Survivor benefits
Beneficiaries charged or convicted of causing member's death, Minn. Statutes 2009 356.406
Disbursements for, Minn. Statutes 2009 423B.07
Eligibility, Minn. Statutes 2009 353B.11, 423B.10
Exemptions and exceptions, Minn. Statutes 2009 356.401
Generally, Minn. Statutes 2009 423B.10
Half units, coverage for, Minn. Statutes 2009 423B.09
Overpayment of benefits, subpoenas, Minn. Statutes 2009 356.401
Termination of association, establishment as trust fund, Minn. Statutes 2009 423B.05
Trustees, see Board of trustees under this topic
Unclaimed property, Minn. Statutes 2009 423B.06
Unfunded actuarial accrued liability
Amortization period, change, Minn. Statutes 2009 423B.21
Property tax levies, Minneapolis, Minn. Statutes 2009 423B.06
Violations and penalties
Fiduciaries, felony violations, service prohibition, Minn. Statutes 2009 609B.177
Investment reporting, noncompliance, Minn. Statutes 2009 356.219
Separation from service, refunds prohibited, Minn. Statutes 2009 423B.09
Simultaneous coverage prohibited, Minn. Statutes 2009 423B.03
State aid, withholding, Minn. Statutes 2009 356.219
Waivers
Rights, other public retirement plans, Minn. Statutes 2009 423B.03
State aid or appropriations, withholding for investment reporting noncompliance, Minn. Statutes 2009 356.219
Years of service
Health and welfare benefits, Minn. Statutes 2009 423B.13
Health insurance account participants, Minn. Statutes 2009 423B.14
Service credit, Minn. Statutes 2009 423B.09
Service pensions, Minn. Statutes 2009 423B.09
Temporary disability benefits, Minn. Statutes 2009 423B.11