Accounting and bookkeeping
Financial and actuarial reporting practices, Minn. Statutes 2023 16A.055, 356.20, 356.215
Health care savings plan, Minn. Statutes 2023 352.98
Refund repayments, Minn. Statutes 2023 356.441
Accumulated contributions
Abandoned amounts, disposition, Minn. Statutes 2023 356.65
Application for, Minn. Statutes 2023 352.22
Refunds, Minn. Statutes 2023 352.12, 352.22
Actuarial valuations
Alternative valuations, Minn. Statutes 2023 356.23
Copies, Minn. Statutes 2023 356A.07
Early retirement, Minn. Statutes 2023 352.116
Generally, Minn. Statutes 2023 356.214, 356.215
Legislative Commission on Pensions and Retirement, duties, Minn. Statutes 2023 352.116
Legislature, rights, Minn. Statutes 2023 356.22
Optional annuities, Minn. Statutes 2023 352.116
Present value, single life annuity, rate conversion to, Minn. Statutes 2023 356.635
Reports about, Minn. Statutes 2023 352.03, 356.20, 356.215
State Patrol retirement fund, Minn. Statutes 2023 352B.02
Supplemental actuarial valuations, Minn. Statutes 2023 356.23
Survivor benefits, Minn. Statutes 2023 352.12
Actuaries
Actuarial valuations, see same under this topic
Approved actuaries, Minn. Statutes 2023 352.01, 356.214, 356.215
Contracts, Minn. Statutes 2023 352.03, 356.214
Duties, Minn. Statutes 2023 352.03, 356.214
Administration building, acquisition and construction, Minn. Statutes 2023 356B.10
Administration of retirement plans
Expenses, Minn. Statutes 2023 356.215
Generally, Minn. Statutes 2023 352.03
Health care savings plan, Minn. Statutes 2023 352.98
Judges retirement plan, Minn. Statutes 2023 490.122
Legislative proposals, Minn. Statutes 2023 356B.01, 356B.02
Legislators retirement plan, Minn. Statutes 2023 3A.011
MSRS correctional employees retirement fund, Minn. Statutes 2023 352.92
Potential employment positions, evaluation for inclusion in retirement plan, Minn. Statutes 2023 352.91
State deferred compensation plan, Minn. Statutes 2023 352.03, 352.965
State Patrol retirement fund, Minn. Statutes 2023 352B.03
Unclassified employees retirement plan, Minn. Statutes 2023 352D.01, 352D.09
Administrative services, consolidation with other pension plans, reports about, Minn. Statutes 2023 356B.10
Advisory committees, health care savings plan, Minn. Statutes 2023 352.98
Age of retirement
Combined service disability benefits, Minn. Statutes 2023 356.302
Early retirement, Minn. Statutes 2023 352.116
Generally, Minn. Statutes 2023 352.115
Normal retirement age
Defined, Minn. Statutes 2023 352.01, 353.01
Social Security Act, compliance, Minn. Statutes 2023 356.403, 356.82
Proportionate retirement annuities, Minn. Statutes 2023 356.32
State Fire Marshal Division employees, Minn. Statutes 2023 352.87
Survivor benefits, Minn. Statutes 2023 352.12
Annuities
Abandoned amounts, disposition, Minn. Statutes 2023 356.65
Accumulated contributions, Minn. Statutes 2023 352.01, 352.12, 352.22, 356.65
Assignment, Minn. Statutes 2023 352.15
Automatic deposit, Minn. Statutes 2023 356.401
Bounce back annuities, Minn. Statutes 2023 352.116
Combined service annuities, Minn. Statutes 2023 356.30
Creditors remedies, use prohibited, Minn. Statutes 2023 352.15
Deductions, voluntary membership dues, labor organizations, Minn. Statutes 2023 356.91
Deferred annuities, see same under this topic
Defined as benefits, Minn. Statutes 2023 352.01
Early retirement, see same under this topic
Exemption from process, Minn. Statutes 2023 356.401
Joint and survivor annuities, Minn. Statutes 2023 352.115, 352.116, 352.12, 356.46
Normal retirement annuities, see same under this topic
Optional annuities, see same under this topic
Payment, Minn. Statutes 2023 352.04, 352.115, 356.40
Postretirement adjustments, Minn. Statutes 2023 352.115
Proportionate retirement annuities, Minn. Statutes 2023 356.32
Qualified annuities, using for refund repayments, Minn. Statutes 2023 356.441
Repayment, wrongful discharges, Minn. Statutes 2023 356.50
Termination or denial, Minn. Statutes 2023 352.03
Appeals, employees' status, final determination, Minn. Statutes 2023 352.03
Appeals procedure, Minn. Statutes 2023 356.96
Applicable law, Minn. Statutes 2023 352.021
Appropriations to
Judges retirement plan, Minn. Statutes 2023 490.123
Legislators retirement plan, Minn. Statutes 2023 3A.115
Psychological condition treatment account, Minn. Statutes 2023 352B.103
Unclassified employees retirement plan, Minn. Statutes 2023 352D.09
Approvals by
Disability benefit payments, Minn. Statutes 2023 352.113, 352.95
Generally, Minn. Statutes 2023 352.03
Normal retirement annuities, payments, Minn. Statutes 2023 352.115
Unclassified employees retirement plan, Minn. Statutes 2023 352D.02, 352D.09, 352D.11
Assets
Definitions, Minn. Statutes 2023 356.215
Investment diversification, Minn. Statutes 2023 356A.06
Limitations on use, Minn. Statutes 2023 356.63
Market valuation method, Minn. Statutes 2023 356.215
Title, holding, Minn. Statutes 2023 356A.06
Unclassified employees retirement plan, transfer to supplemental investment fund, Minn. Statutes 2023 352D.03
Unneeded assets, certification, Minn. Statutes 2023 11A.23
Assignments, annuities or benefits, Minn. Statutes 2023 352.15
Assistant director, Minn. Statutes 2023 352.03
Attachment, annuities or benefits, exemption, Minn. Statutes 2023 352.15, 352.98
Attorney general, counsel for, Minn. Statutes 2023 352.03
Audits and examinations, financial reporting, Minn. Statutes 2023 356.20
Beneficiaries
Designation of, Minn. Statutes 2023 352.12
Payments to
Accrued annuities at death, Minn. Statutes 2023 352.115
Benefit distribution upon plan termination, Minn. Statutes 2023 356.001
Health care savings plan, Minn. Statutes 2023 352.98
Postretirement adjustments, unpaid amounts, Minn. Statutes 2023 356.42
Reemployment earnings limitation, excess amounts, Minn. Statutes 2023 356.47
Refunds, Minn. Statutes 2023 352.12
Rollover election, Minn. Statutes 2023 356.47
Benefits
Abandoned amounts, disposition, Minn. Statutes 2023 356.65
Armed forces members, active service, Minn. Statutes 2023 43A.183
Automatic deposit, Minn. Statutes 2023 356.401
Benefit provisions summary, Minn. Statutes 2023 356A.07
Combined service benefits, Minn. Statutes 2023 356.302, 356.303
Counseling services, University of Minnesota hospital employees, Minn. Statutes 2023 352F.08
Definitions, Minn. Statutes 2023 352.01, 356.635, 356A.01
Disability benefits, see same under this topic
Distribution, notice, Minn. Statutes 2023 356.001
Eligible rollover distributions, Minn. Statutes 2023 356.635
Exemption from process, Minn. Statutes 2023 356.401
Fiduciaries, duties, Minn. Statutes 2023 356A.02
Generally, Minn. Statutes 2023 352.15
Internal Revenue Code compliance, Minn. Statutes 2023 356.635
Members' nonforfeitable interest, Minn. Statutes 2023 356.001
Payable for life, defined, Minn. Statutes 2023 352.01
Payment, Minn. Statutes 2023 352.04, 356.40
Present value, single life annuity, rate conversion to, Minn. Statutes 2023 356.635
Recipients, defined, Minn. Statutes 2023 356A.01
Subpoena authority, Minn. Statutes 2023 356.401
Survivor benefits, see same under this topic
Termination of plan or fund, procedures, Minn. Statutes 2023 356.001
Termination or denial, Minn. Statutes 2023 352.03, 356.96
Board of directors
Approvals by, see same under this topic
Designation by, depositories for assets not held by custodian banks, Minn. Statutes 2023 356A.06
Generally, Minn. Statutes 2023 352.03
Members
Defined as fiduciaries, Minn. Statutes 2023 356A.02
Exclusive representatives, state employees' unions, Minn. Statutes 2023 352.029
Fiduciaries, see same under this topic
Generally, Minn. Statutes 2023 352.03
Open meetings, Minn. Statutes 2023 356A.08
State Patrol retirement fund, duties, Minn. Statutes 2023 352B.03
Unclassified employees retirement plan, budget and administrative fees, establishment, Minn. Statutes 2023 352D.09
Bounce back annuities, Minn. Statutes 2023 352.116
Breach of fiduciary duty
Cofiduciaries, liability, Minn. Statutes 2023 356A.10
Generally, Minn. Statutes 2023 356A.09
Indemnification, Minn. Statutes 2023 356A.11
Lawsuits, Minn. Statutes 2023 356A.12
Budget, reports about, Minn. Statutes 2023 352.03
Building, bonds for, revenue obligations, contract claims, Minn. Statutes 2023 3.751
Buybacks
Generally, Minn. Statutes 2023 352.017, 352.23
Military service credit, Minn. Statutes 2023 352.27, 352.272
Prior service credit, Minn. Statutes 2023 356.30
Service credit, wrongful discharges, Minn. Statutes 2023 356.50
Service credit purchase procedures, strike periods, Minn. Statutes 2023 352.01, 356.195
Certificates and certification
Economic interest statements, list of filings, Minn. Statutes 2023 356A.06
Funds available for investment, Minn. Statutes 2023 11A.23, 352.03, 352.061, 490.123
Judges retirement plan, Minn. Statutes 2023 490.123
Certifying to
Disability benefit applicants, employment status, Minn. Statutes 2023 352.113
Minnesota extended treatment options program employees, Minn. Statutes 2023 352.91
Optional annuity beneficiaries, death, Minn. Statutes 2023 352.116
Potential employment positions, evaluation for inclusion in retirement plan, Minn. Statutes 2023 352.91
Proof of employment for prior service credit, Minn. Statutes 2023 352D.11
Certiorari, appeals of benefit termination or denial, Minn. Statutes 2023 356.96
Chief administrative officer, see Executive director under this topic
Child support, income withholding, Minn. Statutes 2023 352.15
Cofiduciaries
Duties, generally, Minn. Statutes 2023 356A.10
Liability, Minn. Statutes 2023 356A.10
Service of process on, Minn. Statutes 2023 356A.12
Combined service annuities, Minn. Statutes 2023 356.30
Combined service disability benefits, Minn. Statutes 2023 356.302
Combined service survivor benefits, Minn. Statutes 2023 356.303
Compensation and salaries
Armed forces members, active service, salary differential, Minn. Statutes 2023 43A.183
Covered salary, limitations, Minn. Statutes 2023 352.029
Definitions, Minn. Statutes 2023 352.01, 356.302
Fiduciaries, Minn. Statutes 2023 356A.06, 356A.08
Generally, Minn. Statutes 2023 352.03
Salary, exclusions, Minn. Statutes 2023 352.01
Contested cases
Adverse determination of eligibility, benefits, or other rights, Minn. Statutes 2023 356A.07
Appeals of benefit termination or denial, Minn. Statutes 2023 356.96
Continuing education, fiduciaries, Minn. Statutes 2023 356A.13
Contracts and agreements
Administration building, acquisition and construction, Minn. Statutes 2023 356B.10
Affirmative action in state contracts, exemption, Minn. Statutes 2023 363A.36
Generally, Minn. Statutes 2023 352.03
Health care savings plan, Minn. Statutes 2023 352.98
Retirement systems building, revenue obligations, contract claims, Minn. Statutes 2023 3.751
Contributions to more than one public retirement plan
Restrictions, Minn. Statutes 2023 354.094
Retirement age, Minn. Statutes 2023 353.01
Copies, plan documents, summaries, and reports, Minn. Statutes 2023 356A.07
Coverage by more than one system
Generally, Minn. Statutes 2023 356.311
Unclassified employees retirement plan, Minn. Statutes 2023 352D.085, 352D.12
Coverage errors, correction, Minn. Statutes 2023 356.99
Covered employees
Actuarial valuations, Minn. Statutes 2023 356.215
Agricultural Utilization Research Institute, Minn. Statutes 2023 116V.01
Board of directors, eligibility and voting, Minn. Statutes 2023 352.03
Death caused by surviving beneficiary, loss of survivor benefits, Minn. Statutes 2023 356.406
Definitions, Minn. Statutes 2023 356.406, 356A.01
Deputy registrars of motor vehicles, continuing coverage, Minn. Statutes 2023 168.33
District court personnel, Minn. Statutes 2023 480.181
District public defenders, employees, Minn. Statutes 2023 611.265
Enterprise Minnesota, Inc., Minn. Statutes 2023 116O.04
Exclusion by other plans, Minn. Statutes 2023 353.01
Exclusions from coverage, Minn. Statutes 2023 168.33, 352.01
Exclusive representatives, state employees' unions, Minn. Statutes 2023 352.029
Generally, Minn. Statutes 2023 352.01
Gillette Hospital Board employees, Minn. Statutes 2023 250.05
Gubernatorial appointees, optional exemptions, Minn. Statutes 2023 352.021
Individual retirement account plan, election of participation, Minn. Statutes 2023 354D.02, 354D.04
Joint Underwriting Association employees, Minn. Statutes 2023 62I.121
Judicial district administrators, Minn. Statutes 2023 484.48
Marriage dissolution actions, information requirements, Minn. Statutes 2023 356.49
Metropolitan Sports Facilities Commission employees, Minn. Statutes 2023 473.565
Minnesota Business Finance, Inc., Minn. Statutes 2023 116S.03
Ombudsman for mental health and developmental disabilities, personnel, Minn. Statutes 2023 245.93
Ombudsperson for families, Minn. Statutes 2023 257.0755, 257.0761
Ombudsperson for foster youth, personnel, Minn. Statutes 2023 260C.81
Payments by, prior service credit purchases, Minn. Statutes 2023 356.551
Payments to, benefit distribution upon plan termination, Minn. Statutes 2023 356.001
Potential employment positions, evaluation for inclusion, Minn. Statutes 2023 352.91
Reentry to service after refund, Minn. Statutes 2023 352.021
Referendum, Medicare coverage, Minn. Statutes 2023 355.095
Reports received, Minn. Statutes 2023 356.20, 356.47, 356.62, 356A.07
Representation, board of directors, Minn. Statutes 2023 352.03
State Fire Marshal Division employees, Minn. Statutes 2023 352.87
Status, Minn. Statutes 2023 352.03
Striking employees, service credit buyback authorized, Minn. Statutes 2023 352.01
Termination of coverage, Minn. Statutes 2023 352.028
Termination of service, Minn. Statutes 2023 352.021, 352.22
University of Minnesota Hospital employees, see same under this topic
Voting, board of directors, Minn. Statutes 2023 352.03
Western Lake Superior Sanitary District employees, Minn. Statutes 2023 458D.04
Covered governmental entities, see Employers under this topic
Creditors remedies, annuities or benefits, Minn. Statutes 2023 352.15
Custodian bank accounts, establishment, Minn. Statutes 2023 356.001
Data, access, marriage dissolution actions, Minn. Statutes 2023 356.49
Decedents estates, payments to
Accrued annuities, Minn. Statutes 2023 352.115
Health care savings plan, Minn. Statutes 2023 352.98
Postretirement adjustments, unpaid amounts, Minn. Statutes 2023 356.42
Reemployment earnings limitation, excess amounts, Minn. Statutes 2023 356.47
Refunds after death, Minn. Statutes 2023 352.12
Rollover election, Minn. Statutes 2023 356.47
Dedicated fund, Minn. Statutes 2023 356.63
Deductions, voluntary membership dues, labor organizations, Minn. Statutes 2023 356.91
Deferred annuities
Augmentation
Combined service annuities, Minn. Statutes 2023 356.30
Generally, Minn. Statutes 2023 352.22, 352.94
Members electing participation in individual retirement account plan, Minn. Statutes 2023 354D.04
State Fire Marshal Division Employees, Minn. Statutes 2023 352.87
University of Minnesota Hospital employees, Minn. Statutes 2023 352F.04
Eligibility, Minn. Statutes 2023 352.94
Generally, Minn. Statutes 2023 352.22
Survivor benefits, Minn. Statutes 2023 352.12
Deferred compensation, see STATE DEFERRED COMPENSATION PLAN
Deferred service pensions, Minn. Statutes 2023 352B.10
Definitions
Actuarial valuations, Minn. Statutes 2023 356.215
Combined service benefits, Minn. Statutes 2023 356.302
Correction of coverage errors, Minn. Statutes 2023 356.99
Generally, Minn. Statutes 2023 352.01
Internal Revenue Code compliance, Minn. Statutes 2023 356.635
Loss of survivor benefits, Minn. Statutes 2023 356.406
MSRS, Minn. Statutes 2023 352.115
PERA, Minn. Statutes 2023 353.01
Public pension fiduciary responsibility, Minn. Statutes 2023 356A.01, 356A.02, 356A.06
Teachers, Minn. Statutes 2023 354A.011
Transfers, Minn. Statutes 2023 352D.12
University of Minnesota Hospital employees, Minn. Statutes 2023 352F.02
Dependent children
Survivor benefits, see same under this topic
Depositories, designation, Minn. Statutes 2023 356A.06
Deputy director, Minn. Statutes 2023 352.03
Directors, see Board of directors under this topic
Disability benefits
Accrued benefits at death, payment, Minn. Statutes 2023 352.115
Amount, formula, Minn. Statutes 2023 352.113, 352.115
Combined service disability benefits, Minn. Statutes 2023 352.87, 356.302
Death, return of payment warrant, Minn. Statutes 2023 352.115
Definitions, Minn. Statutes 2023 352.01
Disabilities, defined, Minn. Statutes 2023 352.01
Generally, Minn. Statutes 2023 352.113
Medical, psychological, or chiropractic examinations, Minn. Statutes 2023 352.03
Medical advisor, duties, Minn. Statutes 2023 352.03, 352.113
Offsets, Minn. Statutes 2023 176.021, 352.113
Optional annuities, see same under this topic
Payment, Minn. Statutes 2023 352.03, 352.115, 352.12
Postretirement adjustments, Minn. Statutes 2023 356.42
Reemployment and workers' compensation earnings, Minn. Statutes 2023 352.113, 352B.10
Refunds after death, Minn. Statutes 2023 352.12
Reports about, Minn. Statutes 2023 352.03, 352.113
State Fire Marshal Division employees, Minn. Statutes 2023 352.87
Supplemental needs trusts, Minn. Statutes 2023 356.465
Temporary disability, allowable service credit, Minn. Statutes 2023 352.01, 352.23
University of Minnesota Hospital employee, coverage continuation, Minn. Statutes 2023 352F.051
Vocational rehabilitation counseling, Minn. Statutes 2023 352.113, 352B.10
Wrongful discharges, effect on, Minn. Statutes 2023 356.50
Disabled employees
Employment status, certification, Minn. Statutes 2023 352.113
Generally, Minn. Statutes 2023 352.03
Representatives of, application for disability benefits, Minn. Statutes 2023 352.113
Disclosure
Actuarial valuations, Minn. Statutes 2023 356.215
Fiduciaries, Minn. Statutes 2023 356A.03, 356A.06
Financial reporting requirements, Minn. Statutes 2023 356.20
University of Minnesota retired employees, Minn. Statutes 2023 352.03
Dissolution of marriage
Division of property, Minn. Statutes 2023 352.15
Optional annuities, revocation, Minn. Statutes 2023 356.48
Retirement benefits or rights, information regarding, Minn. Statutes 2023 356.49
Donations, authority to accept, Minn. Statutes 2023 356.631
Early retirement
Actuarial valuations, Minn. Statutes 2023 352.116
Generally, Minn. Statutes 2023 352.116
Optional annuities, see same under this topic
State Fire Marshal Division employees, Minn. Statutes 2023 352.87
Survivor benefits, see same under this topic
University of Minnesota Hospital employees, Minn. Statutes 2023 352F.05
Economic interest statements, fiduciaries, Minn. Statutes 2023 356A.06
Electronic data processing services, Minn. Statutes 2023 352.03
Employee contributions
Amount, Minn. Statutes 2023 352.04
Definitions, Minn. Statutes 2023 356.62
Employers, pick up after 1982, Minn. Statutes 2023 356.62
Exclusive representatives, state employees' unions, Minn. Statutes 2023 352.029
Federal compensation limits, Minn. Statutes 2023 356.611
Leaves of absence, allowable service requirements, Minn. Statutes 2023 352.01
Local government service, Minn. Statutes 2023 352.041
Members electing participation in individual retirement account plan, Minn. Statutes 2023 354D.04
Military Affairs Department personnel retirement plan, Minn. Statutes 2023 352.85
Military service credit, Minn. Statutes 2023 352.27, 352.272
Payroll deductions, Minn. Statutes 2023 352.029, 352.04
Reports about, Minn. Statutes 2023 356.62
Salary savings leave, effect, Minn. Statutes 2023 43A.49
Transportation Department pilots retirement plan, Minn. Statutes 2023 352.86
University of Minnesota heating plant facilities employees, Minn. Statutes 2023 352.01
Wrongful discharges, service credit, Minn. Statutes 2023 356.50
Employees of the retirement plan
Excluded from executive branch, Minn. Statutes 2023 43A.02
Generally, Minn. Statutes 2023 352.03
Indemnification, breach of fiduciary duty, Minn. Statutes 2023 356A.11
Management and Budget Department powers, Minn. Statutes 2023 43A.04
Employer contributions
Amount, Minn. Statutes 2023 352.04
Exclusive representatives, state employees' unions, Minn. Statutes 2023 352.029
Leaves of absence, allowable service requirements, Minn. Statutes 2023 352.01
Local government service, property tax levies for, Minn. Statutes 2023 352.041
Medicare coverage, Minn. Statutes 2023 355.095
Members electing participation in individual retirement account plan, Minn. Statutes 2023 354D.04
Metropolitan Council Metro Transit Division employees, exclusive representative, Minn. Statutes 2023 473.42
Military Affairs Department personnel retirement plan, Minn. Statutes 2023 352.85
Military service credit, Minn. Statutes 2023 352.27
Quasi-state agencies, Minn. Statutes 2023 352.04
State Fire Marshal Division employees, Minn. Statutes 2023 352.87
Transportation Department pilots retirement plan, Minn. Statutes 2023 352.86
University of Minnesota heating plant facilities employees, Minn. Statutes 2023 352.01
Wrongful discharges, service credit, Minn. Statutes 2023 356.50
Employers
Benefit provision summaries, duties, Minn. Statutes 2023 356A.07
Certificates and certification, disability benefit applicants, employment status, Minn. Statutes 2023 352.113
Contributions, see Employer contributions under this topic
Dissolution, allocation of receivables, Minn. Statutes 2023 356.98
Payments by, prior service credit purchases, Minn. Statutes 2023 356.551
Payroll deductions, Minn. Statutes 2023 352.04
Record keeping, Minn. Statutes 2023 352.03
Reports given
Employee contribution pick ups, Minn. Statutes 2023 356.62
Wrongful discharges, Minn. Statutes 2023 356.50
Reports received, financial reports, Minn. Statutes 2023 356.20
Employing units, duties, see Employers under this topic
Establishment, Minn. Statutes 2023 352.021
Exclusions from coverage
Deputy registrars of motor vehicles, Minn. Statutes 2023 168.33
Former Metropolitan Waste Control Commission employees, Minn. Statutes 2023 473.512
Generally, Minn. Statutes 2023 352.01
Metropolitan Sports Facilities Commission, temporary employees, Minn. Statutes 2023 473.565
Exclusive representatives, state employees' unions, Minn. Statutes 2023 352.029
Execution (creditors remedies), annuities or benefits, exemption, Minn. Statutes 2023 352.15, 352.98
Executive director
Compensation and salaries
Compensation Council, duties, Minn. Statutes 2023 15A.082
Expense allowance, Minn. Statutes 2023 15A.081
Salary range, Minn. Statutes 2023 15A.01, 15A.13
Definitions, Minn. Statutes 2023 356A.01, 356A.02
Fiduciaries, see same under this topic
Generally, Minn. Statutes 2023 352.03
Judges retirement plan, payment warrants, signature, Minn. Statutes 2023 490.123
Memberships, Minn. Statutes 2023 11A.08, 187.08
Prior service credit purchases, duties, Minn. Statutes 2023 356.551
Retirement, Minn. Statutes 2023 352D.02
State Patrol retirement fund, duties, Minn. Statutes 2023 352B.03
Experience studies, Minn. Statutes 2023 352.03, 356.214, 356.215
Fees
Health care savings plan, Minn. Statutes 2023 352.98
Unclassified employees retirement plan, administrative expenses, Minn. Statutes 2023 352D.09
Fiduciaries
Activities, generally, Minn. Statutes 2023 356A.02
Assets, title, Minn. Statutes 2023 356A.06
Breach of conduct or duties, Minn. Statutes 2023 356A.09 to 356A.12
Compensation and salaries, Minn. Statutes 2023 356A.06, 356A.08
Continuing education, Minn. Statutes 2023 356A.13
Definitions, Minn. Statutes 2023 356A.01
Direct or indirect profits, Minn. Statutes 2023 356A.06
Disclosure, Minn. Statutes 2023 356A.03, 356A.06
Duties, generally, Minn. Statutes 2023 352.03, 356A.02, 356A.04, 356A.05
Economic interest statements, Minn. Statutes 2023 356A.06
Felony violations, documentation, service prohibition, Minn. Statutes 2023 356A.03, 609B.177
Generally, Minn. Statutes 2023 356A.01 to 356A.13
Investment of funds, see same under this topic
Prohibited transactions, Minn. Statutes 2023 356A.06
Service of process on, Minn. Statutes 2023 356A.12
Standard of conduct, Minn. Statutes 2023 356A.04
State Patrol retirement fund, duties, Minn. Statutes 2023 352B.03
Unclassified employees retirement plan, duties, Minn. Statutes 2023 352D.09
Filing with
Beneficiaries, designation of, Minn. Statutes 2023 352.12
Benefit applications, unclassified employees retirement plan, Minn. Statutes 2023 352D.09
Deferred annuity applications, generally, Minn. Statutes 2023 352.22
Disability benefit applications, Minn. Statutes 2023 352.113, 352B.101
Early retirement allowance applications, legislators retirement plan, Minn. Statutes 2023 3A.02
Election of coverage, State Fire Marshal Division employees, Minn. Statutes 2023 352.87
Optional annuities, revocation, Minn. Statutes 2023 356.48
Postretirement adjustments, Minn. Statutes 2023 356.42
Proportionate retirement annuities, applications, Minn. Statutes 2023 356.32
Refund applications, Minn. Statutes 2023 3A.03, 352.12, 352B.11, 490.126
Retirement annuity applications, judges retirement plan, Minn. Statutes 2023 490.126
Retirement plan alternatives, Minn. Statutes 2023 352.029, 352.85, 352.86
Survivor benefit applications, Minn. Statutes 2023 3A.05, 352.931, 352B.11
Withdrawal applications, unclassified employees retirement plan, Minn. Statutes 2023 352D.09
Financial reports
Alternative reports, Minn. Statutes 2023 356.23
Copies, distribution, Minn. Statutes 2023 356.20, 356A.07
Requirements, generally, Minn. Statutes 2023 356.20
Former covered employees
Marriage dissolution actions, information requirements, Minn. Statutes 2023 356.49
Refunds, Minn. Statutes 2023 352.22
Survivor benefits, Minn. Statutes 2023 352.12
Forms
Benefit applications, generally, Minn. Statutes 2023 352B.08, 352D.09
Disability benefit applications, Minn. Statutes 2023 352.113, 352B.101
Early retirement allowance applications, legislators retirement plan, Minn. Statutes 2023 3A.02
Election of coverage, State Fire Marshal Division employees, Minn. Statutes 2023 352.87
Postretirement adjustments, optional payment schedule, Minn. Statutes 2023 356.42
Proportionate retirement annuities, applications, Minn. Statutes 2023 356.32
Reemployment earnings limitation, excess amounts, Minn. Statutes 2023 356.47
Refund applications, Minn. Statutes 2023 352.12, 352B.11, 490.126
Refunds, direct transfer to qualified retirement plans, Minn. Statutes 2023 352.15
Retirement allowance or annuity applications, Minn. Statutes 2023 490.126
Retirement plan alternatives, Minn. Statutes 2023 3A.07, 352.85, 352.86
Survivor benefit applications, Minn. Statutes 2023 352.931, 352B.11
Withdrawal applications, unclassified employees retirement plan, Minn. Statutes 2023 352D.09
Full funding, established dates for, Minn. Statutes 2023 356.215
Funds and accounts
Custodian bank accounts, Minn. Statutes 2023 356.001
Dedicated fund, Minn. Statutes 2023 356.63
State employees retirement fund, see same under this topic
Garnishment, annuities or benefits, exemption, Minn. Statutes 2023 352.15, 352.98
General state employees retirement fund, Minn. Statutes 2023 352.04, 352D.015
Gifts and bequests, authority to accept, Minn. Statutes 2023 356.631
Governing board of a pension plan, see Board of directors under this topic
Governing body rules and policies, defined as plan documents, Minn. Statutes 2023 356A.01
Governmental subdivisions, duties, see Employers under this topic
Grievance awards, exclusion from salary, Minn. Statutes 2023 352.01
Guardians of minors, payments to, refunds, Minn. Statutes 2023 352.12
Heads of departments, see Employers under this topic
Health care savings plans
Generally, Minn. Statutes 2023 352.98
Participant investment responsibility, Minn. Statutes 2023 356.646
Hearings, appeals of benefit termination or denial, Minn. Statutes 2023 356.96
Heirs, payments to, Minn. Statutes 2023 352.115, 352.12
Hennepin County supplemental retirement program, Minn. Statutes 2023 383B.46 to 383B.491
In-service training, Minn. Statutes 2023 352.03
Information services, Minn. Statutes 2023 356.97
Insurance
Health care savings plan, Minn. Statutes 2023 352.98
Public employees insurance program, Minn. Statutes 2023 43A.316, 356.87
Insurance or insurance companies law, exclusion, Minn. Statutes 2023 352.16
Interest rates
Actuarial valuations, Minn. Statutes 2023 356.215
Generally, Minn. Statutes 2023 356.59
Reemployment earnings limitation, excess amounts, Minn. Statutes 2023 356.47
Refund repayments, Minn. Statutes 2023 356.59
Refunds, Minn. Statutes 2023 352.12, 352.22, 352F.07, 356.59
University of Minnesota Hospital employees, Minn. Statutes 2023 352F.07
Investigations, disability benefit applicants, Minn. Statutes 2023 352.03
Investment of funds
Abstracts, Investment Board director's signature, Minn. Statutes 2023 352.05
Certification of available funds, Minn. Statutes 2023 352.03, 352.061
Fiduciaries, duties, Minn. Statutes 2023 356A.02, 356A.06
Health care savings plan, Minn. Statutes 2023 352.98
Investment Board, duties, Minn. Statutes 2023 11A.23, 352.061
Investment expenses and actuarial valuation, Minn. Statutes 2023 356.215
Reports about, Minn. Statutes 2023 356.219
Requirements, generally, Minn. Statutes 2023 356A.06
Joint and survivor annuities
Annuity in lieu of refund, Minn. Statutes 2023 352.12
Computation, Minn. Statutes 2023 356.461
Generally, Minn. Statutes 2023 352.115, 352.116
Mandatory, Minn. Statutes 2023 356.46
Judges retirement plan, see JUDGES RETIREMENT PLAN (UJRP)
Lawsuits
Attorney general, duties, Minn. Statutes 2023 352.03, 352B.07
Breach of fiduciary duty, Minn. Statutes 2023 356A.12
Venue, Minn. Statutes 2023 352.03, 352B.07
Leaves of absence
Armed forces members, active service, salary differential, Minn. Statutes 2023 43A.183
Board of directors, Minn. Statutes 2023 352.03
Contributions for allowable service, Minn. Statutes 2023 352.01
Local government service, allowable service credit, Minn. Statutes 2023 352.041
Military service, Minn. Statutes 2023 352.27
Temporary disability, allowable service credit, Minn. Statutes 2023 352.01, 352.23
Legal advisor, Minn. Statutes 2023 352.03
Legal settlements, exclusion from salary, Minn. Statutes 2023 352.01
Legislative proposals, Minn. Statutes 2023 356B.01, 356B.02
Legislators retirement plan, duties, see LEGISLATORS RETIREMENT PLAN
Liability
Cofiduciaries, Minn. Statutes 2023 356A.10
Unfunded actuarial accrued liability, Minn. Statutes 2023 356.215, 356.22
Lump-sum payments, Minn. Statutes 2023 356.47
Mail and mailing
Benefit distribution notice, Minn. Statutes 2023 356.001
Retirement annuities, information, completed applications, Minn. Statutes 2023 356.46
Management of the system, Minn. Statutes 2023 352.03
Medical advisor
Duties, generally, Minn. Statutes 2023 352.03, 352.113
MSRS correctional employees retirement fund, Minn. Statutes 2023 352.95
Meetings, see OPEN MEETING LAW
Members, see Covered employees under this topic
Military affairs personnel, Minn. Statutes 2023 352.85, 352.951
Military service credit
Buybacks, Minn. Statutes 2023 352.27, 352.272
Internal Revenue Code compliance, Minn. Statutes 2023 356.635
Uniformed service, Minn. Statutes 2023 352.27, 352.272
MSRS correctional employees retirement fund, duties, see MSRS CORRECTIONAL EMPLOYEES RETIREMENT FUND
MTC transit operating employees, exclusive representative, allowable service credit, Minn. Statutes 2023 352.01
Normal retirement annuities
Completed applications, copies to spouses, Minn. Statutes 2023 356.46
Early retirement, reduction, Minn. Statutes 2023 352.116
Exemption from process, Minn. Statutes 2023 356.401
Generally, Minn. Statutes 2023 352.115
Optional annuities, see same under this topic
Payments, time, Minn. Statutes 2023 352.115, 352.116
Payments to minors, Minn. Statutes 2023 352.12
Postretirement adjustments, Minn. Statutes 2023 356.42
Proportionate annuities, Minn. Statutes 2023 356.32
Reemployment earnings limitation, see same under this topic
Retirement benefit accrual rate increase, Minn. Statutes 2023 352.115, 356.315
Simultaneous payment of survivor benefits, Minn. Statutes 2023 356.40
State Fire Marshal Division employees, Minn. Statutes 2023 352.87
University of Minnesota Hospital employees, Minn. Statutes 2023 352F.03
Operations, Minn. Statutes 2023 352.03
Optional annuities
Disability benefits, Minn. Statutes 2023 352.113
Establishment, Minn. Statutes 2023 352.116, 352B.08
Generally, Minn. Statutes 2023 352.115, 352.116
Information summaries, distribution, Minn. Statutes 2023 356.46
Joint and survivor annuities, Minn. Statutes 2023 352.115, 352.116, 352.12, 356.46
Refunds after death, Minn. Statutes 2023 352.12
Revocation, Minn. Statutes 2023 356.48
Supplemental needs trusts, Minn. Statutes 2023 356.465
Payments by
Allowable expenses, Minn. Statutes 2023 356.001
Benefit distribution upon plan termination, Minn. Statutes 2023 356.001
Erroneous payroll deductions, refunds, Minn. Statutes 2023 352.04, 352.15
Fiduciaries, duties, Minn. Statutes 2023 356A.02
Generally, Minn. Statutes 2023 352.03, 352.04
Legislators retirement plan, Minn. Statutes 2023 3A.02, 3A.04
MSRS correctional employees fund, Minn. Statutes 2023 352.911
State Patrol retirement fund, Minn. Statutes 2023 352B.11
Payments to
Health insurance, administrative expenses, Minn. Statutes 2023 356.87
Health or dental insurance, administrative expenses, Minn. Statutes 2023 352.15
Prior service credit purchase, Minn. Statutes 2023 352D.11
Payroll deductions
Disability benefits, Minn. Statutes 2023 352.113
Exclusive representatives, state employees' unions, Minn. Statutes 2023 352.029
Generally, Minn. Statutes 2023 352.04
Local government service, Minn. Statutes 2023 352.041
Refund repayments, Minn. Statutes 2023 352.23
Retired employees, reemployment, deductions prohibited, Minn. Statutes 2023 352.115
University of Minnesota heating plant facilities employees, Minn. Statutes 2023 352.01
Permanent disability benefits, postretirement adjustments, Minn. Statutes 2023 352.113, 352.115
Petitions to, benefit termination or denial, review, Minn. Statutes 2023 356.96
Plan documents
Copies to members, Minn. Statutes 2023 356A.07
Defined, Minn. Statutes 2023 356A.01
Policy of state, actuarial valuations, Minn. Statutes 2023 356.215
Portability with other retirement plans, unclassified employees retirement plan, Minn. Statutes 2023 352D.085, 352D.12
Postretirement adjustments
Annuity benefits, Minn. Statutes 2023 352.115
Generally, Minn. Statutes 2023 356.415, 356.42
Lump-sum payments, conversion to monthly annuity, Minn. Statutes 2023 356.431
Permanent disability benefits, Minn. Statutes 2023 352.113, 352.115
Survivor benefits, Minn. Statutes 2023 352.12
Teachers retirement fund, Minn. Statutes 2023 354.42
Postretirement health care savings plans, Minn. Statutes 2023 356.24
Postretirement option employment, Minn. Statutes 2023 43A.346
Prior service contributions
Refund repayments, Minn. Statutes 2023 352.23
Transfer to unclassified employees retirement plan, Minn. Statutes 2023 352D.12
Prior service credit
Forfeiture, Minn. Statutes 2023 352.021
Metropolitan Sports Area Commission employees, Minn. Statutes 2023 473.565
Military service, buyback, Minn. Statutes 2023 352.27, 352.272
Purchases
Generally, Minn. Statutes 2023 356.551
Reserves requirements, Minn. Statutes 2023 356.30
Strike periods, Minn. Statutes 2023 352.01, 356.195
Proportionate retirement annuities, Minn. Statutes 2023 356.32
Public employees insurance program, Minn. Statutes 2023 43A.316, 356.87
Public pension facilities, acquisition and construction, Minn. Statutes 2023 356B.10
Purpose, Minn. Statutes 2023 356.001
Records and record keeping
Actuarial valuations, Minn. Statutes 2023 352.116, 352B.08
Appeals of benefit termination or denial, Minn. Statutes 2023 356.96
Fiduciaries, duties, Minn. Statutes 2023 356A.02
Generally, Minn. Statutes 2023 352.03
Investments, liquidity documentation, Minn. Statutes 2023 356A.06
Judges retirement plan, optional annuities, recommendations, Minn. Statutes 2023 490.124
Reemployment earnings limitation, excess amounts, Minn. Statutes 2023 356.47
State Patrol retirement fund, Minn. Statutes 2023 352B.05
Reemployment earnings limitation
Disability benefit recipients, reports, Minn. Statutes 2023 352.113, 352B.10
Excess amounts, disposition and payment, Minn. Statutes 2023 356.47
Exclusive representatives, state employees' unions, Minn. Statutes 2023 352.029
Generally, Minn. Statutes 2023 352.115
MnSCU employees, exemption, Minn. Statutes 2023 352.1155
Refunds
Automatic deposit, Minn. Statutes 2023 356.401
Deposits to financial institutions, automatic, Minn. Statutes 2023 352.15
Direct transfer to qualified retirement plans, Minn. Statutes 2023 352.15
Former Metropolitan Waste Control Commission employees, Minn. Statutes 2023 473.512
Generally, Minn. Statutes 2023 352.12, 352.22
Individual retirement account plan, transfer to, Minn. Statutes 2023 354D.07
Interest rates, Minn. Statutes 2023 356.59
Payment, generally, Minn. Statutes 2023 352.03, 352.04
Payroll deductions, omitted or erroneous, Minn. Statutes 2023 352.04
Repayment to
Allowable service credit, Minn. Statutes 2023 352.01
Combined service annuities, Minn. Statutes 2023 356.30
Disabled employees, repayment before receiving disability benefits, Minn. Statutes 2023 352.113
Individual retirement accounts, using, Minn. Statutes 2023 356.441
Interest rates, Minn. Statutes 2023 356.59
Payroll deductions, Minn. Statutes 2023 352.23
Prior service contributions, Minn. Statutes 2023 352.23
Qualified annuities, using, Minn. Statutes 2023 356.441
Requirements, Minn. Statutes 2023 356.441
State employees retirement fund, Minn. Statutes 2023 352.22
Unclassified employees retirement plan, Minn. Statutes 2023 352D.12
Termination of rights, Minn. Statutes 2023 352.23
University of Minnesota Hospital employees, Minn. Statutes 2023 352F.07
Reports given
Actuarial valuations, Minn. Statutes 2023 356.215
Administrative services, consolidation with other pension plans, Minn. Statutes 2023 356B.10
Budgets, Minn. Statutes 2023 352.03
Disability benefit applicants, medical reports, Minn. Statutes 2023 352.03
Experience studies, Minn. Statutes 2023 356.215
Financial reports, Minn. Statutes 2023 352.03, 356.20, 356.23
Investment of funds, Minn. Statutes 2023 356.219
Marriage dissolution actions, pension benefits or rights, Minn. Statutes 2023 356.49
Postretirement adjustments, Minn. Statutes 2023 356.42
Professional management surveys, Minn. Statutes 2023 352.03
Reemployment earnings limitation, excess amounts, Minn. Statutes 2023 356.47
Reserves, prior service credit purchases, Minn. Statutes 2023 356.30
Retired employees
Generally, Minn. Statutes 2023 352.03
Minnesota State Colleges and Universities System, return to work, health insurance, Minn. Statutes 2023 136F.48
Reemployment earnings limitation, see same under this topic
Retirement allowances, see Normal retirement annuities under this topic
Retirement plan alternatives
Arts Board employees, Minn. Statutes 2023 354D.02, 354D.04
Education Department employees, Minn. Statutes 2023 352.01
Exclusive representatives, state employees' unions, Minn. Statutes 2023 352.029
Humanities Center employees, Minn. Statutes 2023 354D.02, 354D.04
Military affairs personnel, Minn. Statutes 2023 352.85
Minnesota Historical Society employees, Minn. Statutes 2023 354D.02, 354D.04
State Fire Marshal Division employees, Minn. Statutes 2023 352.87
Transportation Department pilots, Minn. Statutes 2023 352.86
Unclassified employees, Minn. Statutes 2023 352D.02
Rule of 90, eligibility, Minn. Statutes 2023 352.116
Salary, see Compensation and salaries under this topic
Salary savings leave, effect, Minn. Statutes 2023 43A.49
Service credit
Allowable service, defined, Minn. Statutes 2023 352.01, 352F.02
Combined service annuities, Minn. Statutes 2023 356.30
Combined service benefits, Minn. Statutes 2023 356.302, 356.303
Disability benefits, effect, Minn. Statutes 2023 352.113
Leaves of absence, local government service, Minn. Statutes 2023 352.041
Members electing participation in individual retirement account plan, Minn. Statutes 2023 354D.04
Military service credit, Minn. Statutes 2023 352.27, 352.272
MnSCU employees, reemployment, further service credit prohibited, Minn. Statutes 2023 352.1155
Postretirement option employment, Minn. Statutes 2023 43A.346
Prior service credit, see same under this topic
Proportionate retirement annuities, Minn. Statutes 2023 356.32
Purchase procedures, strike periods, Minn. Statutes 2023 356.195
Refund repayments, Minn. Statutes 2023 352.23
Salary savings leave, effect, Minn. Statutes 2023 43A.49
State Fire Marshal Division employees, Minn. Statutes 2023 352.87
Temporary disability, Minn. Statutes 2023 352.01, 352.23
Transfers, to MSRS correctional plan, Minn. Statutes 2023 352.955
University of Minnesota employees, Minn. Statutes 2023 352.016
Wrongful discharges, Minn. Statutes 2023 356.50
Spousal maintenance, income withholding, Minn. Statutes 2023 352.15
Spouses
Retirement annuities, Minn. Statutes 2023 356.46
Surviving spouses, see same under this topic
State correctional employees, Minn. Statutes 2023 352.90 to 352.95
State deferred compensation plan, duties, Minn. Statutes 2023 352.965
State employees retirement fund
Appropriations to, Minn. Statutes 2023 352.04
Credits to, abandoned contributions, annuities, or benefits, Minn. Statutes 2023 356.65
Deposits to, Minn. Statutes 2023 352.05
Disbursements, generally, Minn. Statutes 2023 352.05
Investment of funds, certification, Minn. Statutes 2023 352.061
State Fire Marshal Division employees, Minn. Statutes 2023 352.87
State Patrol retirement fund, duties, see STATE PATROL RETIREMENT FUND
Statutes of limitations, breach of fiduciary duty, Minn. Statutes 2023 356A.12
Subpoenas, overpayment of benefits, Minn. Statutes 2023 356.401
Successor organizations, Minn. Statutes 2023 356.20, 356.215
Supplemental investment fund, duties, see SUPPLEMENTAL INVESTMENT FUND
Supplemental needs trusts, optional annuity, Minn. Statutes 2023 356.465
Surviving spouse and dependent child provisions, Minn. Statutes 2023 352F.052
Surviving spouses
Disability benefits, entitlement, Minn. Statutes 2023 352.113
Payments to, Minn. Statutes 2023 352.115, 352.12, 356.42, 356.47
Survivor benefits, see same under this topic
Survivor benefits
Beneficiaries charged or convicted of causing member's death, Minn. Statutes 2023 356.406
Combined service survivor benefits, Minn. Statutes 2023 356.303
Definitions, Minn. Statutes 2023 356.406
Exemption from process, Minn. Statutes 2023 356.401
Generally, Minn. Statutes 2023 352.115, 352.12
Joint and survivor annuities, Minn. Statutes 2023 352.115, 352.116, 352.12, 356.46
Overpayment of benefits, subpoenas, Minn. Statutes 2023 356.401
Payments, time, Minn. Statutes 2023 352.03, 352.12
Postretirement adjustments, Minn. Statutes 2023 352.12, 356.42
Refunds, see same under this topic
Simultaneous payment of retirement annuities, Minn. Statutes 2023 356.40
Termination of plan or fund, Minn. Statutes 2023 356.001
Termination of rights
Disability benefits, Minn. Statutes 2023 352.113
Refunds, Minn. Statutes 2023 352.23
Transfer of funds
Assets, Minn. Statutes 2023 352D.03
Erroneous deductions and contributions, transfer to appropriate public retirement fund, Minn. Statutes 2023 352.04
Refunds, direct transfer to qualified retirement plans, Minn. Statutes 2023 352.15
Transfer of membership from unclassified service, Minn. Statutes 2023 352D.02
Transportation Department pilots, see TRANSPORTATION DEPARTMENT PILOTS RETIREMENT PLAN
Transportation Department pilots retirement plan, Minn. Statutes 2023 352.951
Treasurer, Minn. Statutes 2023 352.05
Unclassified employees retirement plan, duties, Minn. Statutes 2023 352D.02
Unfunded actuarial accrued liability, Minn. Statutes 2023 356.215, 356.22
Uniformed service credit, Minn. Statutes 2023 352.27, 352.272
University of Minnesota Hospital employees
Counseling services, Minn. Statutes 2023 352F.08
Deferred annuities, augmentation, interest rate, Minn. Statutes 2023 352F.04
Definitions, Minn. Statutes 2023 352F.02
Disability coverage, continuation, Minn. Statutes 2023 352F.051
Early retirement, Minn. Statutes 2023 352F.05
Interest rates, Minn. Statutes 2023 352F.07
Normal retirement annuities, Minn. Statutes 2023 352F.03
Refunds, Minn. Statutes 2023 352F.07
Retirement provisions after merger with Fairview Hospital, purpose, Minn. Statutes 2023 352F.01
Surviving spouse and dependent child provisions, Minn. Statutes 2023 352F.052
Terminated employees, return to covered employment, Minn. Statutes 2023 352F.04
Vesting requirements, Minn. Statutes 2023 352F.02, 352F.03, 352F.05
Vesting requirements
Buybacks, Minn. Statutes 2023 352.23
Deferred annuities, Minn. Statutes 2023 352.22
Disability benefits, Minn. Statutes 2023 352.113
Early retirement, Minn. Statutes 2023 352.116
Generally, Minn. Statutes 2023 352.115
Service credit, see same under this topic
Survivor benefits, Minn. Statutes 2023 352.12
University of Minnesota Hospital employees, Minn. Statutes 2023 352F.03
Violations and penalties
Fiduciaries violations, service prohibition, Minn. Statutes 2023 609B.177
Prohibited transactions, defined, Minn. Statutes 2023 356A.06
Waivers, State Fire Marshal Division employees, Minn. Statutes 2023 352.87
Warrants for payment of money
Death, return for cancellation, Minn. Statutes 2023 352.12
Management and Budget Department, duties, Minn. Statutes 2023 352.05
Workers' compensation, allowable service credit payments while receiving, Minn. Statutes 2023 352.01, 352.23
Wrongful discharges, Minn. Statutes 2023 356.50