PUBLIC EMPLOYEES POLICE AND FIRE FUND

See also FIRE DEPARTMENTS; FIREFIGHTERS; LOCAL FIREFIGHTER RELIEF ASSOCIATIONS; LOCAL POLICE RELIEF ASSOCIATIONS; PEACE OFFICERS; RETIREMENT PLANS

Access to data, marriage dissolution actions, Minn. Statutes 2004 356.49

Accounting and bookkeeping

Financial and actuarial reporting practices, Minn. Statutes 2004 356.20, 356.215

Local relief association consolidation accounts, Minn. Statutes 2004 353A.09

Refund repayments, Minn. Statutes 2004 356.441

Accumulated contributions

Abandoned amounts, disposition, Minn. Statutes 2004 356.65

Actuarial valuations

Alternative valuations, Minn. Statutes 2004 356.23

Copies, Minn. Statutes 2004 356A.07

Costs, payment, Minn. Statutes 2004 356.214

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

Local relief consolidation accounts, merger, final funded status, Minn. Statutes 2004 353.665

Quadrennial projection valuations, Minn. Statutes 2004 16A.055, 356.215

Reports about, Minn. Statutes 2004 356.215

Supplemental actuarial valuations, Minn. Statutes 2004 356.23

Actuaries

Actuarial valuations, see same under this topic

Approved actuaries, Minn. Statutes 2004 356.214, 356.215

Contracts, Minn. Statutes 2004 356.214

Duties, Minn. Statutes 2004 356.214

Administration, expenses, Minn. Statutes 2004 356.215

Age of retirement

Disability benefits, Minn. Statutes 2004 353.656

Early retirement, Minn. Statutes 2004 353.651

Generally, Minn. Statutes 2004 353.651

Normal retirement age, Minn. Statutes 2004 353.01, 354A.011, 356.403

Proportionate retirement annuities, Minn. Statutes 2004 356.32

Survivor benefits, Minn. Statutes 2004 353.657

Amortization state aid

Additional amortization state aid, Minn. Statutes 2004 423A.02

Annuities

Abandoned amounts, disposition, Minn. Statutes 2004 356.65

Bounce back annuities, Minn. Statutes 2004 353.30

Combined service annuities, Minn. Statutes 2004 356.30

Deferred annuities, Minn. Statutes 2004 353.68, 356.30

Early retirement, see same under this topic

Increases, automatic, Minn. Statutes 2004 353.30

Joint and survivor annuities, Minn. Statutes 2004 353.30, 353.657

Normal retirement annuities, see same under this topic

Optional annuities, Minn. Statutes 2004 353.656, 356.46

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

Reduction to recover overpayments, Minn. Statutes 2004 353.656

Appeals

Disability benefits, denials, Minn. Statutes 2004 353.656

Applicable service, defined, Minn. Statutes 2004 353.01

Application of law

Actuarial valuations, Minn. Statutes 2004 356.215

Benefit plan, local relief association consolidation, Minn. Statutes 2004 353A.083

Combined service annuities, Minn. Statutes 2004 356.30

Covered salary limitation, exception, Minn. Statutes 2004 356.611

Early retirement, Minn. Statutes 2004 352.116, 353.71, 354A.31

Employee contributions, Minn. Statutes 2004 356.62

Insurance or insurance companies law, exclusion, Minn. Statutes 2004 353.16

Local relief association consolidation accounts, benefits, Minn. Statutes 2004 353.659

Normal retirement annuities, Minn. Statutes 2004 352.115, 353.29, 354.44, 354A.31

Public Employees Retirement Association, generally, Minn. Statutes 2004 353.663, 353.68

Successor organizations, Minn. Statutes 2004 356.20, 356.215

Termination of plan or fund, Minn. Statutes 2004 356.001

Volunteer Firefighters' Relief Association Financing Guidelines Act, Minn. Statutes 2004 69.771

Appropriations to, withholding

Investment reporting noncompliance, Minn. Statutes 2004 356.219

Assets

Definitions, Minn. Statutes 2004 356.215, 356.219, 356.63

Excess assets over actuarial accrued liability, amortization, Minn. Statutes 2004 356.215

Interpretation of law, Minn. Statutes 2004 356.63

Investment diversification, Minn. Statutes 2004 356A.06

Local relief consolidation accounts, merger, Minn. Statutes 2004 353.665

Market valuation method, Minn. Statutes 2004 356.215

Residual amounts, local relief consolidation accounts, merger, Minn. Statutes 2004 353.665

Title, holding, Minn. Statutes 2004 356A.06

Unneeded assets, certification, Minn. Statutes 2004 11A.23

Audits and examinations, financial reporting, Minn. Statutes 2004 356.20

Beneficiaries, payments to

Benefit distribution upon plan termination, Minn. Statutes 2004 356.001

Postretirement adjustments, unpaid amounts, Minn. Statutes 2004 356.42

Refunds, Minn. Statutes 2004 353.657

Benefit plan, Minn. Statutes 2004 353A.02, 353A.08 to 353A.083

Benefits

Abandoned amounts, disposition, Minn. Statutes 2004 356.65

Benefit provisions summary, Minn. Statutes 2004 356A.07

Combined service benefits, Minn. Statutes 2004 356.302, 356.303

Definitions, public pension fiduciary responsibility, Minn. Statutes 2004 356A.01

Disability benefits, see same under this topic

Eligible rollover distributions, Minn. Statutes 2004 356.635

Fiduciaries, duties, Minn. Statutes 2004 356A.02

Increases, automatic, Minn. Statutes 2004 353.30

Internal Revenue Code compliance, Minn. Statutes 2004 356.635

Local relief association consolidation accounts, Minn. Statutes 2004 353.659

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

Salary base, Minn. Statutes 2004 423A.01

Survivor benefits, see same under this topic

Termination of plan or fund, procedures, Minn. Statutes 2004 356.001

Bounce back annuities, Minn. Statutes 2004 353.30

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

Local relief associations, Minn. Statutes 2004 353A.10

Military or uniformed service credit, Minn. Statutes 2004 353.01

Prior service credit, Minn. Statutes 2004 356.30

Service credit, wrongful discharges, Minn. Statutes 2004 356.50

Certificates and certification

Economic interest statements, list of filings, Minn. Statutes 2004 356A.06

Unneeded assets, Minn. Statutes 2004 11A.23

Chief administrative officer, duties, see Executive director under PUBLIC EMPLOYEES RETIREMENT ASSOCIATION (PERA)

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

Average salary, defined, Minn. Statutes 2004 353.651

Covered salary, limitation, Minn. Statutes 2004 356.611

Definitions, Minn. Statutes 2004 353.01, 353.651, 356.302, 356.303, 356.611

Fiduciaries, Minn. Statutes 2004 356A.06, 356A.08

Salary base, Minn. Statutes 2004 423A.01

Contested cases, adverse determinations

Eligibility, benefits, or other rights, Minn. Statutes 2004 356A.07

Continuing education, fiduciaries, Minn. Statutes 2004 356A.13

Contributions to more than one public retirement plan, Minn. Statutes 2004 353.01, 354.094

Copies, plan documents, summaries, and reports, Minn. Statutes 2004 356A.07

Costs, payment

Local relief association consolidation, Minn. Statutes 2004 353A.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

Credits to

Abandoned contributions, annuities, or benefits, Minn. Statutes 2004 356.65

Custodian bank accounts, establishment, Minn. Statutes 2004 356.001

Data, access, marriage dissolution actions, Minn. Statutes 2004 356.49

Decedents estates, payments to

Postretirement adjustments, unpaid amounts, Minn. Statutes 2004 356.42

Refunds, Minn. Statutes 2004 353.657

Dedicated fund, uses, Minn. Statutes 2004 356.63

Deferred annuities

Amount, computation, Minn. Statutes 2004 353.68

Augmentation, Minn. Statutes 2004 353.68, 353E.05, 356.30

Local relief consolidation accounts, merger, Minn. Statutes 2004 353.665

Deferred compensation, see STATE DEFERRED COMPENSATION PLAN

Definitions

Actuarial valuations, Minn. Statutes 2004 356.215

Assets, limitation on use, Minn. Statutes 2004 356.63

Combined service benefits, Minn. Statutes 2004 356.302, 356.303

Employee contribution pick up, Minn. Statutes 2004 356.62

Local relief association consolidation, Minn. Statutes 2004 353A.02

Loss of survivor benefits, Minn. Statutes 2004 356.406

Permanent disability benefits and retirement annuities, Minn. Statutes 2004 356.46

Police or fire state aid, Minn. Statutes 2004 69.011

Public Employees Retirement Association, Minn. Statutes 2004 353.01, 353.651

Public pension fiduciary responsibility, Minn. Statutes 2004 356A.01, 356A.06

Retirement annuity application procedure, Minn. Statutes 2004 356.46

Teachers retirement, Minneapolis, Saint Paul, and Duluth, Minn. Statutes 2004 354A.011

Dependent children, see Survivor benefits under this topic

Depositories, designation, Minn. Statutes 2004 356A.06

Deposits to, Minn. Statutes 2004 353.65

Disability benefits

Accrual, Minn. Statutes 2004 353.656

Adjustments, certain recipients, Minn. Statutes 2004 356.41

Age, Minn. Statutes 2004 353.656

Amount, computation, Minn. Statutes 2004 353.656

Application for, procedures, Minn. Statutes 2004 353.656

Combined service disability benefits, Minn. Statutes 2004 356.302

Definitions, Minn. Statutes 2004 356.46

Health insurance premiums, withholding, Minn. Statutes 2004 356.87

Local relief consolidation accounts, merger, Minn. Statutes 2004 353.665

Medical advisor, duties, Minn. Statutes 2004 353.33

Medical records, authorized release, Minn. Statutes 2004 353.656

Military Affairs Department firefighters, service credit, Minn. Statutes 2004 353.656

Nonduty disability benefits, Minn. Statutes 2004 353.656

Normal retirement age status, Minn. Statutes 2004 353.656

Offsets, Minn. Statutes 2004 353.652, 353.656

Optional annuities, see same under this topic

Overpayment, recovery, Minn. Statutes 2004 353.656

Postretirement adjustments, Minn. Statutes 2004 356.42

Postretirement interest rate adjustments, Minn. Statutes 2004 353.71, 356.215

Proof of disability, Minn. Statutes 2004 353.656

Reports about, Minn. Statutes 2004 353.33

Retirement benefit formula percentage, Minn. Statutes 2004 353.656, 356.315

Rice County correctional officers, offsets, Minn. Statutes 2004 353.652

Supplemental needs trusts, Minn. Statutes 2004 356.465

Surviving spouses, waiver, Minn. Statutes 2004 353.656

Termination of benefits, Minn. Statutes 2004 353.656

Years of service, Minn. Statutes 2004 353.656

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

Retirement benefits or rights, information regarding, Minn. Statutes 2004 356.49

Early retirement

Actuarial valuations, Minn. Statutes 2004 353.30

Age, Minn. Statutes 2004 353.651

Application of law, Minn. Statutes 2004 352.116, 353.71, 354A.31

Eligibility, Minn. Statutes 2004 353.30

Years of service, Minn. Statutes 2004 353.651

Economic interest statements, fiduciaries, Minn. Statutes 2004 356A.06

Election of coverage

Local relief consolidation accounts, merger, Minn. Statutes 2004 353.665

Employee contributions

Amount, Minn. Statutes 2004 353.65

Application of law, Minn. Statutes 2004 356.62, 423A.01

Cost ratio, policy of state, Minn. Statutes 2004 353.63

Definitions, Minn. Statutes 2004 356.62

Employers, pick up after 1982, Minn. Statutes 2004 356.62

Federal compensation limits, Minn. Statutes 2004 356.611

Hennepin County emergency medical personnel, Minn. Statutes 2004 353.64

Local relief consolidation accounts, merger, Minn. Statutes 2004 353.665

Metropolitan Council transit police officers, Minn. Statutes 2004 353.64

Public Employees Retirement Association, duties, Minn. Statutes 2004 353.65

Reports about, Minn. Statutes 2004 356.62

Volunteer ambulance service personnel, Minn. Statutes 2004 353.86

Volunteer firefighters, Minn. Statutes 2004 353.87

Workers' compensation recipients, service credit, Minn. Statutes 2004 353.01

Wrongful discharges, service credit, Minn. Statutes 2004 356.50

Employees of the retirement plan

Indemnification, breach of fiduciary duty, Minn. Statutes 2004 356A.11

Employer contributions

Amount, Minn. Statutes 2004 353.65

Cost ratio, policy of state, Minn. Statutes 2004 353.63

Failure to pay, collection process, Minn. Statutes 2004 353.28

Financing options, administrative costs, Minn. Statutes 2004 353.28

Hennepin County emergency medical personnel, Minn. Statutes 2004 353.64

Interest rates, Minn. Statutes 2004 353.28

Local relief consolidation accounts, merger, Minn. Statutes 2004 353.665

Metropolitan Airports Commission police, firefighters, Minn. Statutes 2004 353.64

Metropolitan Airports Commission, application of state aid toward, Minn. Statutes 2004 69.031

Metropolitan Transit Police officers, Minn. Statutes 2004 353.64

Military Affairs Department firefighters, Minn. Statutes 2004 353.64

Municipal contributions, minimum obligation, Minn. Statutes 2004 423A.01

Police state aid, applying toward, Minn. Statutes 2004 69.031

Public Employees Retirement Association, duties, Minn. Statutes 2004 353.65

Sheriffs' association, Minn. Statutes 2004 353.64

Volunteer ambulance service personnel, Minn. Statutes 2004 353.86

Volunteer firefighters, Minn. Statutes 2004 353.87

Workers' compensation recipients, service credit, Minn. Statutes 2004 353.01

Wrongful discharges, service credit, Minn. Statutes 2004 356.50

Employers

Benefit provision summaries, duties, Minn. Statutes 2004 356A.07

Certificates and certification, Minn. Statutes 2004 353.88

Certifying to, Minn. Statutes 2004 353.28

Employer contributions, see same under this topic

Hennepin County, Minn. Statutes 2004 353.64

Metropolitan Airports Commission, Minn. Statutes 2004 353.64

Metropolitan Council, Minn. Statutes 2004 353.64

Military Affairs Department, Minn. Statutes 2004 353.64

Payments by, prior service credit purchases, Minn. Statutes 2004 356.551

Payroll deductions, Minn. Statutes 2004 353.65

Reports given, employee contribution pick ups, Minn. Statutes 2004 356.62

Reports received, financial reports, Minn. Statutes 2004 356.20

Sheriffs' association, Minn. Statutes 2004 353.64

Employing units, duties, see Employers under this topic

Establishment, Minn. Statutes 2004 353.65

Exclusions from coverage

Elected or appointed public officers, membership continuation, Minn. Statutes 2004 353.64

Excluded employees, Minn. Statutes 2004 353.01

Experience studies, Minn. Statutes 2004 356.214, 356.215

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

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 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

Investments, duties, Minn. Statutes 2004 356A.02, 356A.06

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

Postretirement adjustments, Minn. Statutes 2004 356.42

Proportionate retirement annuities, applications, Minn. Statutes 2004 356.32

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, local government employees

Eligibility, certification errors, penalties, Minn. Statutes 2004 353.88

Firefighters, see FIREFIGHTERS

Former members

Coordinated fund annuities, restriction, Minn. Statutes 2004 353.01

Marriage dissolution actions, information requirements, Minn. Statutes 2004 356.49

Former spouses, payments and survivor benefits, Minn. Statutes 2004 353.657

Funds and accounts

Custodian bank accounts, Minn. Statutes 2004 356.001

Dedicated fund, Minn. Statutes 2004 356.63

Generally, Minn. Statutes 2004 353.63 to 353.68

Governing board of a pension plan

Defined, Minn. Statutes 2004 356A.01

Generally, see Board of trustees under PUBLIC EMPLOYEES RETIREMENT ASSOCIATION (PERA)

Governing body rules and policies

Defined as plan documents, Minn. Statutes 2004 356A.01

Governmental subdivisions, duties, see Employers under this topic

Guardians of minors, payments to, survivor benefits, Minn. Statutes 2004 353.657

Hennepin County emergency medical personnel, Minn. Statutes 2004 353.64, 353.656

Insurance

Public employees insurance program, Minn. Statutes 2004 43A.316, 356.87

Interest rates

Actuarial valuations, Minn. Statutes 2004 356.215

Employer contributions, Minn. Statutes 2004 353.28

Forfeited service, refund repayments, Minn. Statutes 2004 356.44

Postretirement adjustments, Minn. Statutes 2004 353.71, 356.215

Refunds, Minn. Statutes 2004 353.87

Workers' compensation recipients, service credit contributions, Minn. Statutes 2004 353.01

Interpretation of law

Actuarial valuations, Minn. Statutes 2004 356.22

Investments, Minn. Statutes 2004 356.63

Proportionate retirement annuities, Minn. Statutes 2004 356.32

Refund repayments, Minn. Statutes 2004 356.44

Termination of plan or fund, Minn. Statutes 2004 356.001

Unfunded actuarial accrued liability, Minn. Statutes 2004 356.22

Investment of funds

Fiduciaries, duties, Minn. Statutes 2004 356A.02, 356A.06

Interpretation of law, Minn. Statutes 2004 356.63

Investment Board, duties, Minn. Statutes 2004 353B.05

Investment expenses, defined, Minn. Statutes 2004 356.215

Local relief association consolidation accounts, Minn. Statutes 2004 353B.05

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 353.30

Generally, Minn. Statutes 2004 353.30

Refunds, joint and survivor annuities in lieu of, Minn. Statutes 2004 353.657

Lawsuits, breach of fiduciary duty, Minn. Statutes 2004 356A.12

Liability

Cofiduciaries, Minn. Statutes 2004 356A.10

Defined, Minn. Statutes 2004 356A.01

Local relief consolidation accounts, merger, Minn. Statutes 2004 353.665

Unfunded actuarial accrued liability, Minn. Statutes 2004 356.215, 356.22

Mail and mailing

Benefit distribution notice, Minn. Statutes 2004 356.001

Retirement annuities, information, completed applications, Minn. Statutes 2004 356.46

Meetings, see OPEN MEETING LAW

Member contributions, see Employee contributions under this topic

Members

Actuarial valuations, Minn. Statutes 2004 356.215

Death caused by surviving beneficiary, loss of survivor benefits, Minn. Statutes 2004 356.406

Definitions, Minn. Statutes 2004 356.406, 356.62, 356A.01

Eligibility, Minn. Statutes 2004 353.64

Exclusion by other plans, MSRS, Minn. Statutes 2004 352.01

Exclusions from coverage, Minn. Statutes 2004 353.01, 353.64

Hennepin County emergency medical personnel, Minn. Statutes 2004 353.64

Local plans, consolidation requirement, Minn. Statutes 2004 353.64

Mandatory membership, Minn. Statutes 2004 353.64

Marriage dissolution actions, information requirements, Minn. Statutes 2004 356.49

Metropolitan Airports Commission police, firefighters, Minn. Statutes 2004 353.64

Metropolitan Transit Police officers, Minn. Statutes 2004 353.64

Military Affairs Department firefighters, Minn. Statutes 2004 353.64

Part-time employees, Minn. Statutes 2004 353.64

Payments by, prior service credit purchases, Minn. Statutes 2004 356.551

Payments to, benefit distribution upon plan termination, Minn. Statutes 2004 356.001

Police, post-1980 employees, Minn. Statutes 2004 423A.01

Public safety, post-1980 employees, Minn. Statutes 2004 423A.01

Remarriage, effect on survivor benefits, Minn. Statutes 2004 356.407

Reports received, Minn. Statutes 2004 356.20, 356.62, 356A.07

Representation, PERA board of trustees, Minn. Statutes 2004 353.03

Rice County correctional officers, Minn. Statutes 2004 353.64

Salaried firefighters, post-1980 employees, Minn. Statutes 2004 423A.01

Transfer of position, membership continuation, Minn. Statutes 2004 353.64

Tribal peace officers exercising state arrest powers, Minn. Statutes 2004 353.64

Volunteer ambulance service personnel, Minn. Statutes 2004 353.86

Volunteer firefighters, Minn. Statutes 2004 353.87

Merger, local relief association consolidation accounts, Minn. Statutes 2004 353.665

Military or uniformed service credit, Minn. Statutes 2004 353.01, 356.635

Municipal contributions, see Employer contributions under this topic

Normal retirement annuities

Age, Minn. Statutes 2004 353.651

Amount, formula, Minn. Statutes 2004 353.651

Application for, Minn. Statutes 2004 353.656, 353.67

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 356.46

Early retirement, see same under this topic

Health insurance premiums, withholding, Minn. Statutes 2004 356.87

Local relief consolidation accounts, merger, Minn. Statutes 2004 353.665

Offsets, Minn. Statutes 2004 353.652

Optional annuities, Minn. Statutes 2004 356.46

Postretirement adjustments, Minn. Statutes 2004 356.42

Postretirement interest rate adjustments, Minn. Statutes 2004 353.71, 356.215

Proportionate retirement annuities, Minn. Statutes 2004 356.32

Retirement benefit formula percentage, Minn. Statutes 2004 353.651, 356.315

Rice County correctional officers, offsets, Minn. Statutes 2004 353.652

Simultaneous payment of survivor benefits, Minn. Statutes 2004 356.40

Years of service, Minn. Statutes 2004 353.651

Notice given

Benefit distribution, Minn. Statutes 2004 356.001

Investment restrictions, Minn. Statutes 2004 356A.06

Notice received

Brokers, acknowledgment of investment restrictions, Minn. Statutes 2004 356A.06

Members, proof of death, Minn. Statutes 2004 356.001

Optional annuities

Accrual, Minn. Statutes 2004 353.656

Definitions, Minn. Statutes 2004 356.46

Disability benefits, Minn. Statutes 2004 353.656

Effective date, Minn. Statutes 2004 353.656

Information summaries, distribution, Minn. Statutes 2004 356.46

Joint and survivor annuities, Minn. Statutes 2004 353.30, 353.657

Supplemental needs trusts, Minn. Statutes 2004 356.465

Payments by

Actuarial costs, Minn. Statutes 2004 356.214

Allowable expenses, Minn. Statutes 2004 356.001

Benefit distribution upon plan termination, Minn. Statutes 2004 356.001

Disbursements, generally, Minn. Statutes 2004 353.65

Fiduciaries, duties, Minn. Statutes 2004 356A.02

Health insurance premiums, Minn. Statutes 2004 356.87

Local relief association consolidation accounts, Minn. Statutes 2004 353B.05

Payments to, health insurance

Administrative expenses, Minn. Statutes 2004 356.87

Payroll deductions, employee contributions, Minn. Statutes 2004 353.65

Peace officers, see PEACE OFFICERS

Plan documents

Copies to members, Minn. Statutes 2004 356A.07

Defined, Minn. Statutes 2004 356A.01

Policy of state, Minn. Statutes 2004 353.63

Portability with other retirement plans

Elective state officers retirement plan, Minn. Statutes 2004 352C.051

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

State Patrol retirement fund, Minn. Statutes 2004 352B.30

Teachers Retirement Association, Minn. Statutes 2004 354.60

Teachers retirement, Minneapolis, Saint Paul, and Duluth, Minn. Statutes 2004 354A.39

Postretirement adjustments

Generally, Minn. Statutes 2004 356.42

Interest rates, Minn. Statutes 2004 353.71, 356.215

Lump-sum payments, conversion to monthly annuity, Minn. Statutes 2004 356.431

Salary base, Minn. Statutes 2004 423A.01

Postretirement investment fund, participation

Generally, Minn. Statutes 2004 353.271

Local relief consolidation accounts, merger, Minn. Statutes 2004 353.665

Prior service credit, purchases, Minn. Statutes 2004 353.666, 356.30, 356.551

Proportionate retirement annuities, Minn. Statutes 2004 356.32

Public employees insurance program, Minn. Statutes 2004 43A.316, 356.87

Public employees police and fire fund benefit plan

Local relief association consolidation, Minn. Statutes 2004 353A.02, 353A.08 to 353A.083

Purpose, Minn. Statutes 2004 356.001

Records and record keeping

Fiduciaries, duties, Minn. Statutes 2004 356A.02

Investments, liquidity documentation, Minn. Statutes 2004 356A.06

Local relief association consolidation accounts, Minn. Statutes 2004 353A.09

Refunds

Accumulated contributions, excess, Minn. Statutes 2004 353.657

Former spouses, survivor benefits, lump sum refunds, Minn. Statutes 2004 353.657

Interest rates, Minn. Statutes 2004 353.87

Joint and survivor annuity in lieu of, Minn. Statutes 2004 353.657

Public Employees Retirement Association, Minn. Statutes 2004 353.34

Repayment to

Combined service annuities, Minn. Statutes 2004 356.30

Elective state officers retirement plan, Minn. Statutes 2004 352C.051

Forfeited service credit, Minn. Statutes 2004 356.44

Individual retirement accounts, using, Minn. Statutes 2004 356.441

Interpretation of law, Minn. Statutes 2004 356.44

Legislators retirement plan, Minn. Statutes 2004 3A.12

Local relief associations, Minn. Statutes 2004 353A.10

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

State Patrol retirement fund, Minn. Statutes 2004 352B.30

Teachers Retirement Association, Minn. Statutes 2004 354.50

Volunteer firefighters, Minn. Statutes 2004 353.87

Reports given

Actuarial valuations, Minn. Statutes 2004 356.215

Experience studies, Minn. Statutes 2004 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

State auditor, duties, Minn. Statutes 2004 356.219

Reports received

Actuarial valuations, experience studies, Minn. Statutes 2004 356.215

Reserves, prior service credit purchases, Minn. Statutes 2004 356.30

Retirement annuities, see Normal retirement annuities under this topic

Retirement plan alternatives

Active members, local relief consolidation accounts, merger, Minn. Statutes 2004 353.665

Police, post-1980 employees, Minn. Statutes 2004 423A.01

Salaried firefighters, post-1980 employees, Minn. Statutes 2004 423A.01

Sheriffs' association members, Minn. Statutes 2004 353.64

Volunteer ambulance service personnel, Minn. Statutes 2004 353.86

Volunteer firefighters, Minn. Statutes 2004 353.87

Rice County correctional officers, Minn. Statutes 2004 353.64, 353.652

Rule of 90, eligibility, Minn. Statutes 2004 353.30

Service credit

Combined service annuities, Minn. Statutes 2004 356.30

Combined service benefits, Minn. Statutes 2004 356.302, 356.303

Forfeited service, refund repayments, Minn. Statutes 2004 356.44

Local relief association service, purchase, Minn. Statutes 2004 353A.10

Military or uniformed service credit, Minn. Statutes 2004 353.01, 356.635

Proportionate retirement annuities, Minn. Statutes 2004 356.32

Restored service credit, Minn. Statutes 2004 356.44

Workers' compensation recipients, Minn. Statutes 2004 353.01

Wrongful discharges, Minn. Statutes 2004 356.50

Service pensions, salary base, Minn. Statutes 2004 423A.01

Social Security benefits

Exclusion, Minn. Statutes 2004 355.07

Rice County correctional officers, offset to other benefits, Minn. Statutes 2004 353.652

Spouses, retirement annuities, Minn. Statutes 2004 356.46

State aid

Amortization state aid, Minn. Statutes 2004 423A.02

Excess police state aid, failure to pay, collection process, Minn. Statutes 2004 353.28

Withholding, investment reporting noncompliance, Minn. Statutes 2004 356.219

Statutes of limitations

Breach of fiduciary duty, Minn. Statutes 2004 356A.12

Successor organizations, application of law, Minn. Statutes 2004 356.20, 356.215

Supplemental needs trusts, optional annuity, Minn. Statutes 2004 356.465

Surviving child, defined, Minn. Statutes 2004 356.303

Surviving spouses

Defined, Minn. Statutes 2004 356.303

Former spouses, Minn. Statutes 2004 353.657

Payments to, postretirement adjustments, unpaid amounts, Minn. Statutes 2004 356.42

Survivor benefits

Accrual, Minn. Statutes 2004 353.657

Adjustments, certain recipients, Minn. Statutes 2004 356.41

Age, Minn. Statutes 2004 353.657

Amount, maximum and minimum, Minn. Statutes 2004 353.657

Application for, Minn. Statutes 2004 353.657

Beneficiaries charged or convicted of causing member's death, Minn. Statutes 2004 356.406

Combined service survivor benefits, Minn. Statutes 2004 356.303

Death while eligible survivor benefit, Minn. Statutes 2004 353.657

Definitions, Minn. Statutes 2004 356.303, 356.406

Eligibility, Minn. Statutes 2004 353.657

Former spouses, eligibility, Minn. Statutes 2004 353.657

Health insurance premiums, withholding, Minn. Statutes 2004 356.87

Local relief consolidation accounts, merger, Minn. Statutes 2004 353.665

Maximum family benefit, Minn. Statutes 2004 353.656, 353.657

Military Affairs Department firefighters, service credit, Minn. Statutes 2004 353.657

Part-time peace officers or firefighters, amount, Minn. Statutes 2004 353.657

Post-1973 members, Minn. Statutes 2004 353.85

Postretirement adjustments, Minn. Statutes 2004 356.42

Postretirement interest rate adjustments, Minn. Statutes 2004 353.71, 356.215

Remarriage, effect, Minn. Statutes 2004 356.407

Request to pay designated beneficiary, Minn. Statutes 2004 353.657

Simultaneous payment of retirement annuities, Minn. Statutes 2004 356.40

Waivers, Minn. Statutes 2004 353.656

Workers' compensation offset, Minn. Statutes 2004 353.657

Years of service, Minn. Statutes 2004 353.657

Survivors

Defined, Minn. Statutes 2004 356.406

Survivor benefits, see same under this topic

Termination of membership

Volunteer firefighters, notice, Minn. Statutes 2004 353.87

Termination of plan or fund, Minn. Statutes 2004 356.001

Transfer of funds

Local relief association accounts and public employees police and fire fund, Minn. Statutes 2004 353A.09

Postretirement conversion, Minn. Statutes 2004 356.431

Tribal peace officers exercising state arrest powers, Minn. Statutes 2004 353.64, 353.666

Unfunded actuarial accrued liability, Minn. Statutes 2004 356.215, 356.22

Vesting requirements

Disability benefits, Minn. Statutes 2004 353.656

Early retirement, Minn. Statutes 2004 353.651

Generally, Minn. Statutes 2004 353.651

Military Affairs Department firefighters, Minn. Statutes 2004 353.656, 353.657

Service credit, see same under this topic

Survivor benefits, Minn. Statutes 2004 353.657

Violations and penalties

Fiduciaries, felony violations, service prohibition, Minn. Statutes 2004 356A.03

Investment reporting, noncompliance, Minn. Statutes 2004 356.219

Local government employees, eligibility, certification errors, penalties, Minn. Statutes 2004 353.88

Prohibited transactions, defined, Minn. Statutes 2004 356A.06

Surviving beneficiaries, charge or conviction of causing member's death, Minn. Statutes 2004 356.406

Volunteer ambulance service personnel, Minn. Statutes 2004 353.86

Volunteer firefighters

Generally, see VOLUNTEER FIREFIGHTER RELIEF ASSOCIATIONS

Participation, limitations, refunds, Minn. Statutes 2004 353.87

Waivers

State aid or appropriations, withholding for investment reporting noncompliance, Minn. Statutes 2004 356.219

Survivor benefits, Minn. Statutes 2004 353.656

Workers' compensation benefits

Service credit, while receiving temporary benefits, Minn. Statutes 2004 353.01

Wrongful discharges, Minn. Statutes 2004 356.50