Minnesota Legislature
Office of the Revisor of Statutes
2004 Minnesota Statutes Index (topics)
MINNEAPOLIS TEACHERS RETIREMENT FUND ASSOCIATION (MTRFA)
See also DULUTH TEACHERS RETIREMENT FUND ASSOCIATION (DTRFA); SAINT PAUL TEACHERS RETIREMENT FUND ASSOCIATION (STPTRFA); TEACHERS
Accounting and bookkeeping
Financial and actuarial reporting practices, Minn. Statutes 2004 16A.055, 356.20, 356.215
Investment expenses, Minn. Statutes 2004 354A.12
Other administrative expenses, Minn. Statutes 2004 354A.12
Refund repayments, Minn. Statutes 2004 356.441
Accumulated contributions
Abandoned amounts, disposition, Minn. Statutes 2004 356.65
Accumulated deductions, see Refunds under this topic
Actuarial valuations
Actuarial equivalent, defined, Minn. Statutes 2004 354A.011
Alternative valuations, Minn. Statutes 2004 356.23
Copies, Minn. Statutes 2004 356A.07
Costs, payment, Minn. Statutes 2004 356.214
Definitions, Minn. Statutes 2004 354A.011, 356.215
Early retirement annuities, Minn. Statutes 2004 353.30, 354A.31
Financial reporting requirements, Minn. Statutes 2004 356.20
Generally, Minn. Statutes 2004 356.214, 356.215
Interpretation of law, Minn. Statutes 2004 356.22
Legislature, rights, Minn. Statutes 2004 356.22
Optional annuities, Minn. Statutes 2004 354A.32, 354A.33
Quadrennial projection valuations, Minn. Statutes 2004 16A.055, 356.215
Reports about, Minn. Statutes 2004 354A.021, 356.215
Requirements, Minn. Statutes 2004 354A.41
Supplemental actuarial valuations, Minn. Statutes 2004 356.23
Survivor benefits, Minn. Statutes 2004 354A.35
Actuaries
Actuarial valuations, see same under this topic
Approved actuaries, Minn. Statutes 2004 354A.011, 356.214, 356.215
Contracts, Minn. Statutes 2004 354A.021, 356.214
Duties, Minn. Statutes 2004 354A.021, 356.214
Administration
Coordinated program, application of law, Minn. Statutes 2004 354A.41
Expenses, Minn. Statutes 2004 354A.12, 354A.21, 356.215
Proposed legislation, Minn. Statutes 2004 356B.05
Administrative expenses
Actuarial valuations, Minn. Statutes 2004 356.215
Definitions, Minn. Statutes 2004 354A.12, 356.215
Other administrative expenses, accounting requirements, Minn. Statutes 2004 354A.12
Supplemental administrative expenses, Minn. Statutes 2004 354A.12, 354A.21
Age of retirement
Combined service disability benefits, Minn. Statutes 2004 356.302
Coordinated members, generally, Minn. Statutes 2004 354A.31
Early retirement, Minn. Statutes 2004 354A.31
Mandatory retirement, Minn. Statutes 2004 354A.21
Normal retirement age
Defined, Minn. Statutes 2004 353.01, 354A.011
Social Security Act, compliance, Minn. Statutes 2004 356.403, 356.82
Proportionate retirement annuities, Minn. Statutes 2004 356.32
Survivor benefits, Minn. Statutes 2004 354A.35
Allowable service, defined, Minn. Statutes 2004 354A.011
Annuities
Abandoned amounts, disposition, Minn. Statutes 2004 356.65
Annuity reserve fund, Minn. Statutes 2004 354A.28
Assignment, Minn. Statutes 2004 354A.11
Bounce back annuities, Minn. Statutes 2004 354A.32
Combined service annuities, Minn. Statutes 2004 356.30
Creditors remedies, use prohibited, Minn. Statutes 2004 354A.11
Deferred annuities, Minn. Statutes 2004 354A.35, 354A.37, 356.30
Defined, Minn. Statutes 2004 354A.011
Early retirement, see same under this topic
Estate taxes, exemption, Minn. Statutes 2004 354A.11
Joint and survivor annuities, Minn. Statutes 2004 354A.32, 354A.35
Normal retirement annuities, see Retirement annuities under this topic
Optional annuities, see same under this topic
Payment, date, Minn. Statutes 2004 356.40
Proportionate retirement annuities, Minn. Statutes 2004 356.32
Qualified annuities, using for refund repayments, Minn. Statutes 2004 356.441
Reduced retirement annuities, see Early retirement under this topic
Retirement annuities, see same under this topic
Tax sheltered annuities, Minn. Statutes 2004 354A.021
Annuity reserve fund, Minn. Statutes 2004 354A.28
Application of law
Actuarial valuations, Minn. Statutes 2004 356.215
Board of trustees, open meetings, Minn. Statutes 2004 356A.08
Combined service annuities, Minn. Statutes 2004 356.30
Coordinated program, administration, Minn. Statutes 2004 354A.41
Covered salary limitation, exception, Minn. Statutes 2004 356.611
Deferred annuities, augmentation, Minn. Statutes 2004 354A.37
Discharge for cause, while on extended leave of absence, Minn. Statutes 2004 354A.091
Early retirement, Minn. Statutes 2004 352.116, 353.71, 354A.31
Employee contributions, Minn. Statutes 2004 356.62
Normal retirement annuity, computation, Minn. Statutes 2004 354A.31
Retirement annuities, Minn. Statutes 2004 352.115, 353.29, 354A.31
Special School District 1 (Minneapolis), continuity, Minn. Statutes 2004 128D.10
Successor organizations, Minn. Statutes 2004 356.20, 356.215
Termination of plan or fund, Minn. Statutes 2004 356.001
Appropriations to, withholding
Investment reporting noncompliance, Minn. Statutes 2004 356.219
Approvals by, disability benefit payments, Minn. Statutes 2004 354A.36
Articles of incorporation
Amendments, Minn. Statutes 2004 354A.12
Defined as plan documents, Minn. Statutes 2004 356A.01
Assessments, Minn. Statutes 2004 354A.12
Assets
Definitions, Minn. Statutes 2004 356.215, 356.219, 356.63
Interpretation of law, Minn. Statutes 2004 356.63
Investment diversification, Minn. Statutes 2004 356A.06
Market valuation method, Minn. Statutes 2004 356.215
Title, holding, Minn. Statutes 2004 356A.06
Assignments, annuities or benefits, Minn. Statutes 2004 354A.11
Attachment, annuities or benefits, exemption, Minn. Statutes 2004 354A.11
Audits and examinations, Minn. Statutes 2004 354A.021, 356.20
Average salary, defined, Minn. Statutes 2004 354A.31
Basic members
Defined, Minn. Statutes 2004 354A.011
Postretirement adjustments, Minn. Statutes 2004 356.42
Basic program, Minn. Statutes 2004 354A.23
Beneficiaries
Data, classification, disclosure, Minn. Statutes 2004 13.632
Designated beneficiary, defined, Minn. Statutes 2004 354A.011, 354A.35
Designation requirements, Minn. Statutes 2004 354A.011
Payments to
Benefit distribution upon plan termination, Minn. Statutes 2004 356.001
Guaranteed refund annuity, Minn. Statutes 2004 354A.32
Optional annuities, lump sum payments, Minn. Statutes 2004 354A.34
Postretirement adjustments, unpaid amounts, Minn. Statutes 2004 356.42
Reemployment earnings limitation, excess amounts, Minn. Statutes 2004 356.47
Refunds after death, Minn. Statutes 2004 354A.35
Survivor benefits, Minn. Statutes 2004 354A.35
Benefits
Abandoned amounts, disposition, Minn. Statutes 2004 356.65
Assignment, Minn. Statutes 2004 354A.11
Benefit provisions summary, Minn. Statutes 2004 356A.07
Combined service benefits, Minn. Statutes 2004 356.302, 356.303
Creditors remedies, use prohibited, Minn. Statutes 2004 354A.11
Definitions, Minn. Statutes 2004 354A.011, 356A.01
Disability benefits, see same under this topic
Eligible rollover distributions, Minn. Statutes 2004 356.635
Estate taxes, exemption, Minn. Statutes 2004 354A.11
Fiduciaries, duties, Minn. Statutes 2004 356A.02
Health benefits, Minn. Statutes 2004 126C.41
Internal Revenue Code compliance, Minn. Statutes 2004 356.635
Maximum benefit limitations, Minn. Statutes 2004 356.611
Members' nonforfeitable interest, Minn. Statutes 2004 356.001
Payment, date, Minn. Statutes 2004 356.40
Recipients, defined, Minn. Statutes 2004 356A.01
Survivor benefits, see same under this topic
Termination of plan or fund, procedures, Minn. Statutes 2004 356.001
Board of trustees
Designation by, depositories for assets not held by custodian banks, Minn. Statutes 2004 356A.06
Duties, generally, Minn. Statutes 2004 354A.021
Members
Defined as fiduciaries, Minn. Statutes 2004 356A.02
Fiduciaries, see same under this topic
Open meetings, application of law, Minn. Statutes 2004 356A.08
Union business agents, membership prohibited, Minn. Statutes 2004 354A.051
Bounce back annuities, Minn. Statutes 2004 354A.32
Breach of fiduciary duty
Cofiduciaries, liability, Minn. Statutes 2004 356A.10
Generally, Minn. Statutes 2004 356A.09
Indemnification, Minn. Statutes 2004 356A.11
Lawsuits, Minn. Statutes 2004 356A.12
Remedies, Minn. Statutes 2004 356A.09
Buybacks
Prior service credit, see same under this topic
Refund repayments, Minn. Statutes 2004 354A.23, 354A.38
Service credit, wrongful discharges, Minn. Statutes 2004 356.50
Bylaws
Amendments, Minn. Statutes 2004 354A.12
Defined as plan documents, Minn. Statutes 2004 356A.01
Certificates and certification
Economic interest statements, list of filings, Minn. Statutes 2004 356A.06
Payroll deductions, shortages, Minn. Statutes 2004 354A.12
State matching aid contributions, Minn. Statutes 2004 354A.12
Timing of reports, Minn. Statutes 2004 356.219
Certifying to
Leaves of absence, Minn. Statutes 2004 354A.095, 354A.096
Medical leave, Minn. Statutes 2004 354A.096
Optional annuity beneficiaries, death, Minn. Statutes 2004 354A.32
Chief administrative officer
Definitions, public pension fiduciary responsibility, Minn. Statutes 2004 356A.01, 356A.02
Fiduciaries, see same under this topic
Prior service credit purchases, duties, Minn. Statutes 2004 356.551
Child support, income withholding, Minn. Statutes 2004 354A.11
Cofiduciaries
Defined, Minn. Statutes 2004 356A.01
Duties, generally, Minn. Statutes 2004 356A.10
Liability, Minn. Statutes 2004 356A.10
Service of process on, Minn. Statutes 2004 356A.12
Combined service annuities, Minn. Statutes 2004 356.30
Combined service disability benefits, Minn. Statutes 2004 356.302
Combined service survivor benefits, Minn. Statutes 2004 356.303
Compensation and salaries
Covered salary, limitation, Minn. Statutes 2004 356.611
Definitions, Minn. Statutes 2004 354A.011, 354A.31, 356.302, 356.303, 356.611
Fiduciaries, Minn. Statutes 2004 356A.06, 356A.08
Salary, defined, Minn. Statutes 2004 354A.011
Contested cases
Adverse determination of eligibility, benefits, or other rights, Minn. Statutes 2004 356A.07
Continuing education, fiduciaries, Minn. Statutes 2004 356A.13
Contracts, actuarial services, Minn. Statutes 2004 354A.021
Contributions to more than one public retirement plan
Interpretation of law, Minn. Statutes 2004 353.01
Restrictions, Minn. Statutes 2004 354.094, 354A.091
Coordinated members
Defined, Minn. Statutes 2004 354A.011
Postretirement adjustments, Minn. Statutes 2004 356.42
Reemployment following termination, improved benefits, eligibility, Minn. Statutes 2004 354A.31
Coordinated program
Administration, Minn. Statutes 2004 354A.41
Definitions, Minn. Statutes 2004 354A.011
Establishment, Minn. Statutes 2004 354A.30
Generally, Minn. Statutes 2004 354A.31 to 354A.41
Retirement annuities, see same under this topic
Coordinated service
Defined, Minn. Statutes 2004 354A.011
Pre-1978 service, computation of benefits, Minn. Statutes 2004 354A.40
Copies, plan documents, summaries, and reports, Minn. Statutes 2004 356A.07
Coverage by more than one system, see Portability with other retirement plans under this topic
Covered governmental entity
Defined, Minn. Statutes 2004 356A.01
Duties, see Employers under this topic
Covered salary
Defined, Minn. Statutes 2004 354A.011
Exclusions, Minn. Statutes 2004 354A.011
Union business agents, Minn. Statutes 2004 354A.051
Creditors remedies
Annuities or benefits, use prohibited, Minn. Statutes 2004 354A.11
Custodian bank accounts, establishment, Minn. Statutes 2004 356.001
Data
Access, marriage dissolution actions, Minn. Statutes 2004 356.49
Classification, disclosure, Minn. Statutes 2004 13.632
Decedents estates
Designated beneficiaries defined as, Minn. Statutes 2004 354A.011
Payments to, Minn. Statutes 2004 354A.34, 354A.35, 356.42, 356.47
Dedicated fund, usees, Minn. Statutes 2004 356.63
Deferred annuities
Augmentation, Minn. Statutes 2004 354A.37, 356.30
Generally, Minn. Statutes 2004 354A.37
Survivor benefits, Minn. Statutes 2004 354A.35
Deferred compensation, see STATE DEFERRED COMPENSATION PLAN
Definitions
Actuarial valuations, Minn. Statutes 2004 354A.011, 356.215
Combined service benefits, Minn. Statutes 2004 356.302, 356.303
Employee contribution pick up, Minn. Statutes 2004 356.62
Local governments, Minn. Statutes 2004 354A.021
Loss of survivor benefits, Minn. Statutes 2004 356.406
Public pension fiduciary responsibility, Minn. Statutes 2004 356A.01
Retirement annuity application procedure, Minn. Statutes 2004 356.46
Teachers retirement, Minneapolis, Saint Paul, and Duluth, Minn. Statutes 2004 354A.011
Dependent children
Defined, Minn. Statutes 2004 354A.011
Survivor benefits, see same under this topic
Depositories, designation, Minn. Statutes 2004 356A.06
Disability benefits
Accrual, Minn. Statutes 2004 354A.36
Amount, computation, Minn. Statutes 2004 354A.36
Application for, Minn. Statutes 2004 354A.36
Average salary, Minn. Statutes 2004 354A.36
Board of trustees, duties, Minn. Statutes 2004 354A.36
Combined service disability benefits, Minn. Statutes 2004 356.302
Definitions, Minn. Statutes 2004 354A.011, 356.46
Discontinuation of benefits, verification, Minn. Statutes 2004 354A.36
Employment leave of absence status, Minn. Statutes 2004 354A.36
Medical examinations, Minn. Statutes 2004 354A.36
Medical leave, payment during, Minn. Statutes 2004 354A.096
Normal retirement age status, Minn. Statutes 2004 354A.36
Offsets, Minn. Statutes 2004 354A.36
Optional annuities, election of, Minn. Statutes 2004 354A.36
Payment, time, Minn. Statutes 2004 354A.36
Permanent and total disability, defined, Minn. Statutes 2004 354A.011
Postretirement adjustments, Minn. Statutes 2004 356.42
Reports about, Minn. Statutes 2004 354A.36
Return to teaching service, retirement fund deductions, Minn. Statutes 2004 354A.36
Service credit, Minn. Statutes 2004 354A.36
Supplemental needs trusts, Minn. Statutes 2004 356.465
Disclosure
Actuarial valuations, Minn. Statutes 2004 356.215
Fiduciaries, Minn. Statutes 2004 356A.03, 356A.06
Financial reporting requirements, Minn. Statutes 2004 356.20
Dissolution of marriage
Division of property, Minn. Statutes 2004 354A.11
Retirement benefits or rights, information regarding, Minn. Statutes 2004 356.49
Division of plan, based on election or nonelection of Social Security coverage, Minn. Statutes 2004 355.091
Early retirement
Actuarial valuations, Minn. Statutes 2004 353.30, 354A.31
Application of law, Minn. Statutes 2004 352.116, 353.71, 354A.31
Eligibility, Minn. Statutes 2004 353.30
Generally, Minn. Statutes 2004 354A.31
Reduced retirement annuity, defined, Minn. Statutes 2004 354A.011
Economic interest statements, fiduciaries, Minn. Statutes 2004 356A.06
Employee contributions, see Member contributions under this topic
Employees of the retirement plan
Defined as teachers, Minn. Statutes 2004 354A.011
Indemnification, breach of fiduciary duty, Minn. Statutes 2004 356A.11
Retirement plan alternatives, Minn. Statutes 2004 354A.011
Employer contributions
Additional employer contributions, Minn. Statutes 2004 354A.12
Amount, generally, Minn. Statutes 2004 354A.12
Basic members, Minn. Statutes 2004 354A.12
Changes, state aid adjustments for, Minn. Statutes 2004 127A.50
Coordinated members, Minn. Statutes 2004 354A.12
Delinquent contributions, interest, Minn. Statutes 2004 354A.12
Extended leaves of absence, Minn. Statutes 2004 354A.091
Generally, Minn. Statutes 2004 354A.12
Maternity leave, Minn. Statutes 2004 354A.095
Medical leave, Minn. Statutes 2004 354A.096
Military or uniformed service credit purchase, Minn. Statutes 2004 354A.093
Parental/parenting leave, Minn. Statutes 2004 354A.095
Part-time teachers, Minn. Statutes 2004 122A.47, 354A.094
Property tax levies, use permitted, Minn. Statutes 2004 126C.41, 354A.12
Sabbatical leave, Minn. Statutes 2004 354A.092
Social Security taxes, Minn. Statutes 2004 354A.12
Supplemental contributions, termination, Minn. Statutes 2004 354A.12
Union business agents, Minn. Statutes 2004 354A.051
Wrongful discharges, service credit, Minn. Statutes 2004 356.50
Employers
Benefit provision summaries, duties, Minn. Statutes 2004 356A.07
Certificates and certification, leaves of absence, Minn. Statutes 2004 354A.095, 354A.096
Contributions, see Employer contributions under this topic
Payments by, prior service credit purchases, Minn. Statutes 2004 356.551
Payroll deductions, remittance, shortages, liability, Minn. Statutes 2004 354A.12
Reports given, Minn. Statutes 2004 354A.12, 354A.31, 356.62
Reports received, financial reports, Minn. Statutes 2004 356.20
Employing units, see Employers under this topic
Established, Minn. Statutes 2004 354A.021
Estate taxes, annuities or benefits, exemption, Minn. Statutes 2004 354A.11
Exclusions from coverage
Members of other teachers retirement plans, Minn. Statutes 2004 354A.011
Execution (creditors remedies)
Annuities or benefits, exemption, Minn. Statutes 2004 354A.11
Experience studies, Minn. Statutes 2004 354A.021, 356.214, 356.215
Extended leaves of absence
Generally, Minn. Statutes 2004 354A.091
Higher education supplemental retirement plan members, Minn. Statutes 2004 136F.43
Fiduciaries
Activities, generally, Minn. Statutes 2004 356A.02
Assets, title, Minn. Statutes 2004 356A.06
Breach of conduct or duties, Minn. Statutes 2004 356A.09 to 356A.12
Cofiduciaries, Minn. Statutes 2004 356A.01, 356A.10, 356A.12
Compensation and salaries, Minn. Statutes 2004 356A.06, 356A.08
Continuing education, Minn. Statutes 2004 356A.13
Definitions, Minn. Statutes 2004 356A.01
Direct or indirect profits, Minn. Statutes 2004 356A.06
Disclosure, Minn. Statutes 2004 356A.03, 356A.06
Duties, Minn. Statutes 2004 354A.021, 356A.02, 356A.04, 356A.05
Economic interest statements, Minn. Statutes 2004 356A.06
Felony violations, documentation, service prohibition, Minn. Statutes 2004 356A.03
Generally, Minn. Statutes 2004 356A.01 to 356A.13
Investment of funds, see same under this topic
Prohibited transactions, Minn. Statutes 2004 356A.06
Service of process on, Minn. Statutes 2004 356A.12
Standard of conduct, Minn. Statutes 2004 356A.04
Filing with
Beneficiaries, designation form, Minn. Statutes 2004 354A.011
Disability benefit applications, Minn. Statutes 2004 354A.36
Part-time teaching agreements, Minn. Statutes 2004 354A.094
Postretirement adjustments, Minn. Statutes 2004 356.42
Refund applications, Minn. Statutes 2004 354A.37
Retirement annuity applications, Minn. Statutes 2004 354A.31, 356.32
Survivor benefits, Minn. Statutes 2004 354A.35
Financial reports
Alternative reports, Minn. Statutes 2004 356.23
Copies, distribution, Minn. Statutes 2004 356.20, 356A.07
Requirements, generally, Minn. Statutes 2004 356.20
Fines, members' data reports, violations, Minn. Statutes 2004 354A.12
Former members
Marriage dissolution actions, information, Minn. Statutes 2004 356.49
Reemployment following termination, Minn. Statutes 2004 354A.31
Forms
Beneficiaries, designation, Minn. Statutes 2004 354A.011
Postretirement adjustments, optional payment schedule, Minn. Statutes 2004 356.42
Proportionate retirement annuities, applications, Minn. Statutes 2004 356.32
Reemployment earnings limitation, excess amounts, Minn. Statutes 2004 356.47
Survivor benefits, Minn. Statutes 2004 354A.35
Funds and accounts
Amortization state aid account, Minn. Statutes 2004 423A.02
Annuity reserve fund, Minn. Statutes 2004 354A.28
Dedicated fund, Minn. Statutes 2004 356.63
Retirement fund, see same under this topic
Tax sheltered annuity fund, Minn. Statutes 2004 354A.021
Garnishment, annuities or benefits, exemption, Minn. Statutes 2004 354A.11
Governing board of a pension plan
Defined, Minn. Statutes 2004 356A.01
Generally, see Board of trustees under this topic
Governing body rules and policies
Defined as plan documents, Minn. Statutes 2004 356A.01
Governmental subdivisions, duties, see Employers under this topic
Grievance awards, exclusion from salary, Minn. Statutes 2004 354A.011
Heirs, payments to, refunds after death, Minn. Statutes 2004 354A.35
Insurance, public employees program, Minn. Statutes 2004 43A.316, 356.87
Interest rates
Actuarial valuations, Minn. Statutes 2004 356.215
Deferred annuities augmentation, Minn. Statutes 2004 354A.37
Forfeited service, refund repayments, Minn. Statutes 2004 356.44
Medical leave, contributions, Minn. Statutes 2004 354A.096
Military or uniformed service credit purchase, Minn. Statutes 2004 354A.093
Payroll deductions, shortages, Minn. Statutes 2004 354A.12
Reemployment earnings limitation, excess amounts, Minn. Statutes 2004 356.47
Refund repayments, Minn. Statutes 2004 354A.38
Refunds, Minn. Statutes 2004 354A.35, 354A.37
Interpretation of law
Actuarial valuations, Minn. Statutes 2004 356.22
Assets, Minn. Statutes 2004 356.63
Contributions to more than one public retirement plan, Minn. Statutes 2004 353.01
Extended leaves of absence, Minn. Statutes 2004 354A.091
Investments, Minn. Statutes 2004 356.63
Part-time teachers, assignment to nonqualifying position, Minn. Statutes 2004 354A.094
Proportionate retirement annuities, Minn. Statutes 2004 356.32
Refund repayments, Minn. Statutes 2004 356.44
Substitute teachers, members acting as, Minn. Statutes 2004 354A.094
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 354A.08, 356.64, 356A.06
Fiduciaries, duties, Minn. Statutes 2004 356A.02, 356A.06
Interpretation of law, Minn. Statutes 2004 356.63
Investment expenses, Minn. Statutes 2004 354A.12, 356.215
Policy statement, Minn. Statutes 2004 356.219
Reports about, Minn. Statutes 2004 356.219
Requirements, generally, Minn. Statutes 2004 356A.06
Joint and survivor annuities
Bounce back annuities, Minn. Statutes 2004 354A.32
Establishment, Minn. Statutes 2004 354A.32
Survivor benefits, modification, Minn. Statutes 2004 354A.35
Lawsuits, breach of fiduciary duty, Minn. Statutes 2004 356A.12
Leaves of absence
Extended leave, Minn. Statutes 2004 136F.43, 354A.091
Maternity leave, Minn. Statutes 2004 354A.095
Medical leave, Minn. Statutes 2004 354A.096
Military or uniformed service, Minn. Statutes 2004 354A.093, 354A.097
Parental/parenting leave, Minn. Statutes 2004 354A.095
Sabbatical leave, Minn. Statutes 2004 354A.011, 354A.092
Union business agents, Minn. Statutes 2004 354A.051
Legal settlements, exclusion from salary, Minn. Statutes 2004 354A.011
Legislative proposals, Minn. Statutes 2004 356B.05
Liability
Cofiduciaries, Minn. Statutes 2004 356A.10
Defined, Minn. Statutes 2004 356A.01
Unfunded actuarial accrued liability, Minn. Statutes 2004 356.215, 356.22
Loans, authorized real estate investments, Minn. Statutes 2004 356.64
Local governmental entity, Minneapolis Teachers Retirement Fund Association defined as, Minn. Statutes 2004 354A.021
Lump sum payments, reemployment earnings limitation, excess amounts, Minn. Statutes 2004 356.47
Mail and mailing
Benefit distribution notice, Minn. Statutes 2004 356.001
Retirement annuities, information, completed applications, Minn. Statutes 2004 356.46
Mandatory retirement, Minn. Statutes 2004 354A.21
Maternity leave
Certification, Minn. Statutes 2004 354A.095
Employee and employer contributions, Minn. Statutes 2004 354A.095
Prior service credit purchase, authorization, Minn. Statutes 2004 354A.095
Service credit, Minn. Statutes 2004 354A.095
Medical leave, Minn. Statutes 2004 354A.096
Meetings
Articles of incorporation, amendments, Minn. Statutes 2004 354A.12
Bylaws, amendments, Minn. Statutes 2004 354A.12
Open Meeting Law, see OPEN MEETING LAW
Member contributions
Accumulated contributions, defined, Minn. Statutes 2004 354A.011
Application of law, Minn. Statutes 2004 356.62
Basic members, Minn. Statutes 2004 354A.12
Coordinated members, Minn. Statutes 2004 354A.12
Definitions, Minn. Statutes 2004 354A.011, 356.62
Employers, pick up after 1982, Minn. Statutes 2004 356.62
Extended leaves of absence, Minn. Statutes 2004 354A.091
Federal compensation limits, Minn. Statutes 2004 356.611
Generally, Minn. Statutes 2004 354A.12
Interpretation of law, Minn. Statutes 2004 354A.094
Maternity leave, Minn. Statutes 2004 354A.095
Medical leave, Minn. Statutes 2004 354A.096
Military or uniformed service credit purchase, Minn. Statutes 2004 354A.093
Parental/parenting leave, Minn. Statutes 2004 354A.095
Part-time teachers, Minn. Statutes 2004 354A.094
Reports about, Minn. Statutes 2004 356.62
Sabbatical leave, Minn. Statutes 2004 354A.092
Shortages, employer liability, Minn. Statutes 2004 354A.12
Teaching services outside Minnesota, Minn. Statutes 2004 354A.105
Transfer to IRAP, Minn. Statutes 2004 354B.32
Union business agents, Minn. Statutes 2004 354A.051
Wrongful discharges, service credit, Minn. Statutes 2004 356.50
Members
Actuarial valuations, Minn. Statutes 2004 356.215
Age and identity, proof, Minn. Statutes 2004 354A.31
Basic members, Minn. Statutes 2004 354A.011, 356.42
Charter school teachers, Minn. Statutes 2004 124D.10
Coordinated members, Minn. Statutes 2004 354A.011
Death caused by surviving beneficiary, Minn. Statutes 2004 356.406
Definitions
Employee contribution pickup, Minn. Statutes 2004 356.62
Generally, Minn. Statutes 2004 354A.011
Loss of survivor benefits, Minn. Statutes 2004 356.406
Public pension fiduciary responsibility, Minn. Statutes 2004 356A.01
Social Security law, Minn. Statutes 2004 355.01
Eligibility, Minn. Statutes 2004 354A.05
Employment condition, Minn. Statutes 2004 354B.22
Exclusion by other plans
Duluth Teachers Retirement Fund Association, Minn. Statutes 2004 354A.011
Minnesota State Retirement System, Minn. Statutes 2004 352.01
Public employees police and fire fund, Minn. Statutes 2004 353.01
Public Employees Retirement Association, Minn. Statutes 2004 353.01
Saint Paul Teachers Retirement Fund Association, Minn. Statutes 2004 354A.011
Teachers Retirement Association, Minn. Statutes 2004 354.41
Exclusions from coverage, members of other teacher retirement plans, Minn. Statutes 2004 354A.011
Marriage dissolution actions, information, Minn. Statutes 2004 356.49
Notice received, Minn. Statutes 2004 126C.41, 354B.32
Payments by, Minn. Statutes 2004 354A.12, 356.551
Payments to, Minn. Statutes 2004 126C.41, 356.001
Reports received, Minn. Statutes 2004 356.20, 356.47, 356.62, 356A.07
Representatives of, application for annuities, Minn. Statutes 2004 354A.31
Substitute teachers, members acting as, Minn. Statutes 2004 354A.094
Union business agents, Minn. Statutes 2004 354A.051
Military or uniformed service leave of absence, Minn. Statutes 2004 354A.093, 354A.097
Municipal charter provisions
Defined as plan documents, Minn. Statutes 2004 356A.01
Municipal ordinance provisions
Defined as plan documents, Minn. Statutes 2004 356A.01
Normal retirement annuities, see Retirement annuities under this topic
Notice given
Benefit distribution, Minn. Statutes 2004 356.001
Investment restrictions, Minn. Statutes 2004 356A.06
Payroll deductions, shortages, Minn. Statutes 2004 354A.12
Notice received
Brokers, acknowledgment of investment restrictions, Minn. Statutes 2004 356A.06
Members, proof of death, Minn. Statutes 2004 356.001
Optional annuities
Actuarial valuations, Minn. Statutes 2004 354A.32
Bounce back annuities, Minn. Statutes 2004 354A.32
Definitions, Minn. Statutes 2004 356.46
Disability benefits, see same under this topic
Establishment, Minn. Statutes 2004 354A.32
Guaranteed refund annuity, Minn. Statutes 2004 354A.32
Information summaries, distribution, Minn. Statutes 2004 356.46
Joint and survivor annuities, Minn. Statutes 2004 354A.32, 354A.35
Lump sum payments, Minn. Statutes 2004 354A.34
Pensions and retirement commission, duties, Minn. Statutes 2004 354A.32
Social Security leveling adjustment option, Minn. Statutes 2004 354A.33
Supplemental needs trusts, Minn. Statutes 2004 356.465
Term certain annuities, Minn. Statutes 2004 354A.32
Organization and governance, Minn. Statutes 2004 354A.021
Other than normal school operating funds, defined, Minn. Statutes 2004 354A.011
Parental/parenting leave
Generally, Minn. Statutes 2004 354A.095
Prior service credit purchase, authorization, Minn. Statutes 2004 354A.095
Part-time teachers
Employee and employer contributions, Minn. Statutes 2004 122A.47
Generally, Minn. Statutes 2004 354A.094
Payments by
Actuarial costs, Minn. Statutes 2004 356.214
Allowable expenses, Minn. Statutes 2004 356.001
Audit and examination costs, Minn. Statutes 2004 354A.021
Benefit distribution upon plan termination, Minn. Statutes 2004 356.001
Fiduciaries, duties, Minn. Statutes 2004 356A.02
Payments to
Amortization state aid requirements, Minn. Statutes 2004 126C.41, 423A.02
Health insurance, administrative expenses, Minn. Statutes 2004 356.87
Prior service credit, see same under this topic
Payroll deductions, Minn. Statutes 2004 354A.12
Plan documents
Copies to members, Minn. Statutes 2004 356A.07
Defined, Minn. Statutes 2004 356A.01
Policy of state, actuarial valuations, Minn. Statutes 2004 356.215
Portability with other retirement plans
Duluth Teachers Retirement Fund Association, Minn. Statutes 2004 354A.39
Legislators retirement plan, Minn. Statutes 2004 3A.12
Minneapolis employees retirement fund, Minn. Statutes 2004 422A.16
Minnesota State Retirement System, Minn. Statutes 2004 352.72
Public Employees Retirement Association, Minn. Statutes 2004 353.71
Saint Paul Teachers Retirement Fund Association, Minn. Statutes 2004 354A.39
Teachers Retirement Association, Minn. Statutes 2004 354.60
Unclassified employees retirement plan, Minn. Statutes 2004 352D.12
Vesting portability, Minn. Statutes 2004 354A.39
Postretirement adjustments
Board of trustees, duties, Minn. Statutes 2004 354A.28
Calculation, Minn. Statutes 2004 354A.28
Eligibility, Minn. Statutes 2004 356.42
Increases, generally, Minn. Statutes 2004 354A.28
Lump-sum payments, conversion to monthly annuity, Minn. Statutes 2004 356.431
Modifications, Minn. Statutes 2004 354A.28
Optional payment schedule, Minn. Statutes 2004 356.42
Payment, amount, time, Minn. Statutes 2004 356.42
Refusal to accept, notice, Minn. Statutes 2004 356.42
Surplus investment earnings increases, Minn. Statutes 2004 354A.28
Postretirement income, reports about, Minn. Statutes 2004 354A.31
Prior service contributions
Transfer to unclassified employees retirement plan, Minn. Statutes 2004 352D.12
Prior service credit
Purchases
Chief administrative officer, duties, Minn. Statutes 2004 356.551
Maternity leave, see same under this topic
Military or uniformed service, Minn. Statutes 2004 354A.097
Payment amount, determination, Minn. Statutes 2004 356.551
Post-July 1, 2003, Minn. Statutes 2004 356.551
Reserves requirements, Minn. Statutes 2004 356.30
Teaching services outside Minnesota, Minn. Statutes 2004 354A.105
Technical colleges faculty, transfer of coverage, effect, Minn. Statutes 2004 354B.21
Program, defined, Minn. Statutes 2004 354A.011
Proportionate retirement annuities, Minn. Statutes 2004 356.32
Public employees insurance program, Minn. Statutes 2004 43A.316, 356.87
Purpose, Minn. Statutes 2004 356.001
Real property, authority to accept or invest in, Minn. Statutes 2004 354A.08
Recommendations by, proposed legislation, Minn. Statutes 2004 356B.05
Records and record keeping
Fiduciaries, duties, Minn. Statutes 2004 356A.02
Investments, liquidity documentation, Minn. Statutes 2004 356A.06
Optional annuities, Minn. Statutes 2004 354A.32, 354A.33
Reemployment earnings limitation, excess amounts, Minn. Statutes 2004 356.47
Reduced retirement annuity, see Early retirement under this topic
Reemployment earnings limitation, Minn. Statutes 2004 354A.31, 356.47
Refunds
Amount, computation, interest, Minn. Statutes 2004 354A.37
Amounts up to 1,500 dollars, Minn. Statutes 2004 354A.35
Application for, Minn. Statutes 2004 354A.37
Basic program, Minn. Statutes 2004 354A.23
Death before retirement, Minn. Statutes 2004 354A.35
Deferred annuities, Minn. Statutes 2004 354A.35, 354A.37, 356.30
Eligibility, Minn. Statutes 2004 354A.37
Failure to request, Minn. Statutes 2004 354A.37
Guaranteed refund annuity, Minn. Statutes 2004 354A.32
Interest rates, Minn. Statutes 2004 354A.35
Normal retirement age, certain refunds, Minn. Statutes 2004 354A.37
Payment, time, Minn. Statutes 2004 354A.37
Repayment to
Combined service annuities, Minn. Statutes 2004 356.30
Forfeited service credit, Minn. Statutes 2004 356.44
Generally, Minn. Statutes 2004 354A.38
Individual retirement accounts, using, Minn. Statutes 2004 356.441
Interest rates, Minn. Statutes 2004 354A.38
Interpretation of law, Minn. Statutes 2004 356.44
Legislators retirement plan, Minn. Statutes 2004 3A.12
Minneapolis employees retirement fund, Minn. Statutes 2004 422A.22
Minnesota State Retirement System, Minn. Statutes 2004 352.72
Public Employees Retirement Association, Minn. Statutes 2004 353.71
Qualified annuities, using, Minn. Statutes 2004 356.441
Requirements, Minn. Statutes 2004 356.441
Service credit, effect on, Minn. Statutes 2004 354A.37
Teachers Retirement Association, Minn. Statutes 2004 354.50
Unclassified employees retirement plan, Minn. Statutes 2004 352D.12
Service credit termination, Minn. Statutes 2004 354A.38
Repealers, prior service credit
Teaching services outside Minnesota, Minn. Statutes 2004 354A.105
Reports given
Actuarial valuations, Minn. Statutes 2004 354A.021, 356.215
Annual report, Minn. Statutes 2004 354A.12
Articles of incorporation, proposed amendments, Minn. Statutes 2004 354A.12
Bylaws, proposed amendments, Minn. Statutes 2004 354A.12
Experience studies, Minn. Statutes 2004 354A.021, 356.215
Financial reports, Minn. Statutes 2004 356.20, 356.23
Investment of funds, Minn. Statutes 2004 356.219
Marriage dissolution actions, pension benefits or rights, Minn. Statutes 2004 356.49
Postretirement adjustments, Minn. Statutes 2004 356.42
Reemployment earnings limitation, excess amounts, Minn. Statutes 2004 356.47
State auditor, duties, Minn. Statutes 2004 356.219
Teaching services outside Minnesota, prior service credit, Minn. Statutes 2004 354A.105
Timing of reports, Minn. Statutes 2004 356.219
Reports received
Actuarial valuations, Minn. Statutes 2004 356.215
Annual withholding report, Minn. Statutes 2004 354A.12
Audits and examinations, Minn. Statutes 2004 354A.021
Disability benefit applicants, Minn. Statutes 2004 354A.36
Experience studies, Minn. Statutes 2004 356.215
Marriage dissolution documents, Minn. Statutes 2004 356.49
Members' data, initial reports, payroll period reports, Minn. Statutes 2004 354A.12
Postretirement income, Minn. Statutes 2004 354A.31
Requirements, Minn. Statutes 2004 354A.094
School districts, new or returning employees, Minn. Statutes 2004 354A.12
Reserves
Annuity reserve fund, Minn. Statutes 2004 354A.28
Prior service credit purchases, Minn. Statutes 2004 356.30
Retirees
Payments by, supplemental administrative expenses, assessments, Minn. Statutes 2004 354A.12
Substitute teachers, employment as, Minn. Statutes 2004 354A.21
Technical college system retirees, reemployment earnings limitation, exception, Minn. Statutes 2004 354A.31
Retirement annuities
Accrual, Minn. Statutes 2004 354A.31
Age, Minn. Statutes 2004 354A.011, 354A.31
Amount, computation, Minn. Statutes 2004 354A.31, 354A.40
Application for, Minn. Statutes 2004 354A.31
Application of law, Minn. Statutes 2004 352.115, 353.29, 354.44, 354A.31
Completed applications, copies to spouses, Minn. Statutes 2004 356.46
Definitions, Minn. Statutes 2004 354A.011, 354A.31, 356.46
Early retirement, see same under this topic
Improved benefits, former coordinated members, reemployment following termination, Minn. Statutes 2004 354A.31
Income from teaching service, defined, Minn. Statutes 2004 354A.31
Normal coordinated retirement annuity, Minn. Statutes 2004 354A.31
Normal retirement annuity, defined, Minn. Statutes 2004 354A.011
Optional annuities, Minn. Statutes 2004 356.46
Postretirement adjustments, Minn. Statutes 2004 356.42
Postretirement income, reports about, Minn. Statutes 2004 354A.31
Proportionate annuities, Minn. Statutes 2004 354A.21, 356.32
Reemployment earnings limitation, Minn. Statutes 2004 354A.31, 356.47
Representatives of members, duties, Minn. Statutes 2004 354A.31
Retirement benefit formula percentage, Minn. Statutes 2004 354A.31, 356.315
Retirement precondition event, defined, Minn. Statutes 2004 354A.31
Service credit, Minn. Statutes 2004 354A.31
Simultaneous payment of survivor benefits, Minn. Statutes 2004 356.40
Supporting documents, Minn. Statutes 2004 354A.31
Union business agents, Minn. Statutes 2004 354A.051
Retirement fund
Creation, Minn. Statutes 2004 354A.021
Credits to, Minn. Statutes 2004 356.65
Deposits to, Minn. Statutes 2004 354A.021, 354A.12
Disbursements from, Minn. Statutes 2004 354A.021, 354A.09
Retirement plan alternatives
Employees, Minn. Statutes 2004 354A.011
Technical colleges faculty, Minn. Statutes 2004 354B.21
Retirement, defined, Minn. Statutes 2004 354A.011
Rule of 90, eligibility, Minn. Statutes 2004 353.30, 354A.31
Sabbatical leave, Minn. Statutes 2004 354A.011, 354A.092
Salary, see Compensation and salaries under this topic
Service credit
Allowable service, defined, Minn. Statutes 2004 354A.011
Combined service annuities, Minn. Statutes 2004 356.30
Combined service benefits, Minn. Statutes 2004 356.302, 356.303
Coordinated members, generally, Minn. Statutes 2004 354A.31
Coordinated service, Minn. Statutes 2004 354A.011, 354A.40
Disability benefits, Minn. Statutes 2004 354A.36
Early retirement, Minn. Statutes 2004 354A.31
Extended leaves of absence, Minn. Statutes 2004 354A.091
Forfeited service, refund repayments, Minn. Statutes 2004 356.44
Maternity leave, see same under this topic
Medical leave, restriction, Minn. Statutes 2004 354A.096
Military or uniformed service, Minn. Statutes 2004 354A.093, 354A.097
Parental or family leave, Minn. Statutes 2004 354A.095
Part-time teachers, Minn. Statutes 2004 354A.094
Pre-1978 service, computation of benefits, Minn. Statutes 2004 354A.40
Proportionate retirement annuities, Minn. Statutes 2004 356.32
Restored service credit, Minn. Statutes 2004 356.44
Sabbatical leave, Minn. Statutes 2004 354A.092
Survivor benefits, Minn. Statutes 2004 354A.35
Teaching services outside Minnesota, Minn. Statutes 2004 354A.105
Technical college system retirees, reemployment, Minn. Statutes 2004 354A.31
Termination, Minn. Statutes 2004 354A.38
Wrongful discharges, Minn. Statutes 2004 356.50
Service, defined, Minn. Statutes 2004 354A.011
Social Security
Benefits, Minn. Statutes 2004 355.01 to 355.03
Leveling adjustment option, Minn. Statutes 2004 354A.33
Spousal maintenance, income withholding, Minn. Statutes 2004 354A.11
Spouses
Defined, Minn. Statutes 2004 354A.011
Notarized signatures, Minn. Statutes 2004 354A.31
Retirement annuities, Minn. Statutes 2004 356.46
Surviving spouses, Minn. Statutes 2004 356.303
Survivor benefits, see same under this topic
State aid
Amortization state aid requirements, Minn. Statutes 2004 126C.41, 423A.02
Contribution changes, adjustments for, Minn. Statutes 2004 127A.50
Reports about, Finance Department, Minn. Statutes 2004 16A.06
Special direct state aid, Minn. Statutes 2004 354A.12
Special direct state matching aid, Minn. Statutes 2004 354A.12
Termination, Minn. Statutes 2004 354A.12
Withholding, investment reporting noncompliance, Minn. Statutes 2004 356.219
Statutes of limitations, breach of fiduciary duty, Minn. Statutes 2004 356A.12
Subsidiary reserve account, see Refunds under this topic
Substitute teachers
Extended leaves of absence, teaching during, Minn. Statutes 2004 354A.091
Interpretation of law, Minn. Statutes 2004 354A.094
Retirees, employment as, Minn. Statutes 2004 354A.21
Successor organizations, application of law, Minn. Statutes 2004 356.20, 356.215
Supplemental needs trusts, optional annuity, Minn. Statutes 2004 356.465
Surviving children
Defined, Minn. Statutes 2004 356.303
Survivor benefits, see same under this topic
Surviving spouses
Defined, Minn. Statutes 2004 356.303
Payments to, Minn. Statutes 2004 356.42, 356.47
Survivor benefits, see same under this topic
Survivor benefits
Actuarial valuations, Minn. Statutes 2004 354A.35
Age, Minn. Statutes 2004 354A.35
Application for, Minn. Statutes 2004 354A.35
Beneficiaries charged or convicted of causing member's death, Minn. Statutes 2004 356.406
Combined service survivor benefits, Minn. Statutes 2004 356.303
Death after retirement, Minn. Statutes 2004 354A.35
Deferred annuities, Minn. Statutes 2004 354A.35, 354A.37, 356.30
Definitions, Minn. Statutes 2004 356.303, 356.406
Joint and survivor annuities, Minn. Statutes 2004 354A.32, 354A.35
Modification of coverage, Minn. Statutes 2004 354A.35
Optional survivors annuity, defined, Minn. Statutes 2004 354A.011
Payment to designated beneficiary, Minn. Statutes 2004 354A.35
Postretirement adjustments, Minn. Statutes 2004 356.42
Service credit, Minn. Statutes 2004 354A.35
Simultaneous payment of retirement annuities, Minn. Statutes 2004 356.40
Term certain annuity, Minn. Statutes 2004 354A.35
Survivors
Data, classification, disclosure, Minn. Statutes 2004 13.632
Deferred annuities, Minn. Statutes 2004 354A.35, 354A.37, 356.30
Defined, Minn. Statutes 2004 356.406
Survivor benefits, see same under this topic
Tax sheltered annuity program and fund, Minn. Statutes 2004 354A.021
Teachers, defined, Minn. Statutes 2004 354A.011, 355.01
Teaching service, defined, Minn. Statutes 2004 354A.011
Termination of plan or fund, Minn. Statutes 2004 356.001
Termination of teaching service
Extended leaves of absence, effect, Minn. Statutes 2004 354A.091
Proportionate retirement annuity, entitlement, Minn. Statutes 2004 354A.21
Refunds, see same under this topic
Transfer of funds, IRAP, transfers to, Minn. Statutes 2004 354B.32
Trust, establishment as, Minn. Statutes 2004 354A.021
Trustees, see Board of trustees under this topic
Unfunded actuarial accrued liability
Actuarial valuations, Minn. Statutes 2004 356.215
Amortization state aid, local relief associations, reallocation, Minn. Statutes 2004 423A.02
Defined, Minn. Statutes 2004 356.215
Interpretation of law, Minn. Statutes 2004 356.22
Union business agents, eligibility, Minn. Statutes 2004 354A.051
Vesting requirements
Part-time teachers, Minn. Statutes 2004 354A.094
Portability with other retirement plans, Minn. Statutes 2004 354A.39
Service credit, see same under this topic
Violations and penalties
Fiduciaries, felony violations, service prohibition, Minn. Statutes 2004 356A.03
Investment reporting, noncompliance, Minn. Statutes 2004 356.219
Members' data reports, violations, Minn. Statutes 2004 354A.12
Prohibited transactions, defined, Minn. Statutes 2004 356A.06
Surviving beneficiaries, charge or conviction of causing member's death, loss of survivor benefits, Minn. Statutes 2004 356.406
Waivers, state aid or appropriations, withholding for investment reporting noncompliance, Minn. Statutes 2004 356.219
Wrongful discharges, Minn. Statutes 2004 356.50