Minnesota Legislature
Office of the Revisor of Statutes
2005 Minnesota Statutes Index (topics)
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 2005 356.49
Accounting and bookkeeping
Financial and actuarial reporting practices, Minn. Statutes 2005 356.20, 356.215
Local relief association consolidation accounts, Minn. Statutes 2005 353A.09
Refund repayments, Minn. Statutes 2005 356.441
Accumulated contributions
Abandoned amounts, disposition, Minn. Statutes 2005 356.65
Actuarial valuations
Alternative valuations, Minn. Statutes 2005 356.23
Copies, Minn. Statutes 2005 356A.07
Costs, payment, Minn. Statutes 2005 356.214
Employee/employer contributions, changes in, Minn. Statutes 2005 353.27
Financial reporting requirements, Minn. Statutes 2005 356.20
Generally, Minn. Statutes 2005 356.214, 356.215
Legislature, rights, Minn. Statutes 2005 356.22
Local relief consolidation accounts, merger, final funded status, Minn. Statutes 2005 353.665
Quadrennial projection valuations, Minn. Statutes 2005 16A.055, 356.215
Reports about, Minn. Statutes 2005 356.215
Supplemental actuarial valuations, Minn. Statutes 2005 356.23
Actuaries
Actuarial valuations, see same under this topic
Approved actuaries, Minn. Statutes 2005 356.214, 356.215
Contracts, Minn. Statutes 2005 356.214
Duties, Minn. Statutes 2005 356.214
Administration, expenses, Minn. Statutes 2005 356.215
Age of retirement
Disability benefits, Minn. Statutes 2005 353.656
Early retirement, Minn. Statutes 2005 353.651
Generally, Minn. Statutes 2005 353.651
Normal retirement age, Minn. Statutes 2005 353.01, 354A.011, 356.403
Proportionate retirement annuities, Minn. Statutes 2005 356.32
Survivor benefits, Minn. Statutes 2005 353.657
Amortization state aid
Additional amortization state aid, Minn. Statutes 2005 423A.02
Annuities
Abandoned amounts, disposition, Minn. Statutes 2005 356.65
Bounce back annuities, Minn. Statutes 2005 353.30
Combined service annuities, Minn. Statutes 2005 356.30
Deferred annuities, Minn. Statutes 2005 353.68, 356.30
Early retirement, see same under this topic
Exemption from process, Minn. Statutes 2005 356.401
Increases, automatic, Minn. Statutes 2005 353.30
Joint and survivor annuities, Minn. Statutes 2005 353.30, 353.657
Normal retirement annuities, see same under this topic
Optional annuities, Minn. Statutes 2005 353.656, 356.46
Payment, date, Minn. Statutes 2005 356.40
Proportionate retirement annuities, Minn. Statutes 2005 356.32
Qualified annuities, using for refund repayments, Minn. Statutes 2005 356.441
Reduction to recover overpayments, Minn. Statutes 2005 353.656
Appeals, disability benefits, denials, Minn. Statutes 2005 353.656
Applicable service, defined, Minn. Statutes 2005 353.01
Appropriations to, withholding
Investment reporting noncompliance, Minn. Statutes 2005 356.219
Assets
Definitions, Minn. Statutes 2005 356.215, 356.219, 356.63
Excess assets over actuarial accrued liability, amortization, Minn. Statutes 2005 356.215
Investment diversification, Minn. Statutes 2005 356A.06
Local relief consolidation accounts, merger, Minn. Statutes 2005 353.665
Market valuation method, Minn. Statutes 2005 356.215
Residual amounts, local relief consolidation accounts, merger, Minn. Statutes 2005 353.665
Title, holding, Minn. Statutes 2005 356A.06
Unneeded assets, certification, Minn. Statutes 2005 11A.23
Audits and examinations, financial reporting, Minn. Statutes 2005 356.20
Beneficiaries, payments to
Benefit distribution upon plan termination, Minn. Statutes 2005 356.001
Postretirement adjustments, unpaid amounts, Minn. Statutes 2005 356.42
Refunds, Minn. Statutes 2005 353.657
Benefit plan, Minn. Statutes 2005 353A.02, 353A.08 to 353A.083
Benefits
Abandoned amounts, disposition, Minn. Statutes 2005 356.65
Benefit provisions summary, Minn. Statutes 2005 356A.07
Combined service benefits, Minn. Statutes 2005 356.302, 356.303
Definitions, Minn. Statutes 2005 356A.01
Disability benefits, see same under this topic
Eligible rollover distributions, Minn. Statutes 2005 356.635
Exemption from process, Minn. Statutes 2005 356.401
Fiduciaries, duties, Minn. Statutes 2005 356A.02
Increases, automatic, Minn. Statutes 2005 353.30
Internal Revenue Code compliance, Minn. Statutes 2005 356.635
Local relief association consolidation accounts, Minn. Statutes 2005 353.659
Maximum benefit limitations, Minn. Statutes 2005 356.611
Members' nonforfeitable interest, Minn. Statutes 2005 356.001
Payment, date, Minn. Statutes 2005 356.40
Salary base, Minn. Statutes 2005 423A.01
Survivor benefits, see same under this topic
Termination of plan or fund, procedures, Minn. Statutes 2005 356.001
Bounce back annuities, Minn. Statutes 2005 353.30
Breach of fiduciary duty
Cofiduciaries, liability, Minn. Statutes 2005 356A.10
Generally, Minn. Statutes 2005 356A.09
Indemnification, Minn. Statutes 2005 356A.11
Lawsuits, Minn. Statutes 2005 356A.12
Remedies, Minn. Statutes 2005 356A.09
Buybacks
Local relief associations, Minn. Statutes 2005 353A.10
Military or uniformed service credit, Minn. Statutes 2005 353.01
Prior service credit, Minn. Statutes 2005 356.30
Service credit, wrongful discharges, Minn. Statutes 2005 356.50
Service credit purchase procedures, strike periods, Minn. Statutes 2005 356.195
Certificates and certification
Economic interest statements, list of filings, Minn. Statutes 2005 356A.06
Unneeded assets, Minn. Statutes 2005 11A.23
Chief administrative officer, duties, see Executive director under PUBLIC EMPLOYEES RETIREMENT ASSOCIATION (PERA)
Cofiduciaries
Duties, generally, Minn. Statutes 2005 356A.10
Liability, Minn. Statutes 2005 356A.10
Service of process on, Minn. Statutes 2005 356A.12
Combined service annuities, Minn. Statutes 2005 356.30
Combined service disability benefits, Minn. Statutes 2005 356.302
Combined service survivor benefits, Minn. Statutes 2005 356.303
Compensation and salaries
Definitions, Minn. Statutes 2005 353.01, 353.651, 356.611
Fiduciaries, Minn. Statutes 2005 356A.06, 356A.08
Salary base, Minn. Statutes 2005 423A.01
Contested cases, adverse determinations
Eligibility, benefits, or other rights, Minn. Statutes 2005 356A.07
Continuing education, fiduciaries, Minn. Statutes 2005 356A.13
Contributions to more than one public retirement plan, Minn. Statutes 2005 353.01, 354.094
Copies, plan documents, summaries, and reports, Minn. Statutes 2005 356A.07
Costs, payment
Local relief association consolidation, Minn. Statutes 2005 353A.07
Coverage by more than one system, see Portability with other retirement plans under this topic
Credits to
Abandoned contributions, annuities, or benefits, Minn. Statutes 2005 356.65
Custodian bank accounts, establishment, Minn. Statutes 2005 356.001
Data, access, marriage dissolution actions, Minn. Statutes 2005 356.49
Decedents estates, payments to
Postretirement adjustments, unpaid amounts, Minn. Statutes 2005 356.42
Refunds, Minn. Statutes 2005 353.657
Dedicated fund, uses, Minn. Statutes 2005 356.63
Deferred annuities
Amount, computation, Minn. Statutes 2005 353.68
Augmentation, Minn. Statutes 2005 353.68, 353E.05, 356.30
Local relief consolidation accounts, merger, Minn. Statutes 2005 353.665
Deferred compensation, see STATE DEFERRED COMPENSATION PLAN
Definitions
Actuarial valuations, Minn. Statutes 2005 356.215
Assets, limitation on use, Minn. Statutes 2005 356.63
Employee contribution pick up, Minn. Statutes 2005 356.62
Local relief association consolidation, Minn. Statutes 2005 353A.02
Loss of survivor benefits, Minn. Statutes 2005 356.406
Permanent disability benefits and retirement annuities, Minn. Statutes 2005 356.46
Police or fire state aid, Minn. Statutes 2005 69.011
Public Employees Retirement Association, Minn. Statutes 2005 353.01, 353.651
Public pension fiduciary responsibility, Minn. Statutes 2005 356A.01, 356A.06
Retirement annuity application procedure, Minn. Statutes 2005 356.46
Teachers retirement, Minneapolis, Saint Paul, and Duluth, Minn. Statutes 2005 354A.011
Dependent children, see Survivor benefits under this topic
Depositories, designation, Minn. Statutes 2005 356A.06
Deposits to, Minn. Statutes 2005 353.65
Disability benefits
Adjustments, certain recipients, Minn. Statutes 2005 356.41
Combined service disability benefits, Minn. Statutes 2005 356.302
Definitions, Minn. Statutes 2005 356.46
Generally, Minn. Statutes 2005 353.656
Local relief consolidation accounts, merger, Minn. Statutes 2005 353.665
Medical advisor, duties, Minn. Statutes 2005 353.33
Offsets, Minn. Statutes 2005 353.652, 353.656
Optional annuities, see same under this topic
Overpayment, recovery, Minn. Statutes 2005 353.656
Postretirement adjustments, Minn. Statutes 2005 356.42
Postretirement interest rate adjustments, Minn. Statutes 2005 353.71, 356.215
Reports about, Minn. Statutes 2005 353.33
Retirement benefit formula percentage, Minn. Statutes 2005 353.656, 356.315
Rice County correctional officers, offsets, Minn. Statutes 2005 353.652
Supplemental needs trusts, Minn. Statutes 2005 356.465
Disclosure
Actuarial valuations, Minn. Statutes 2005 356.215
Fiduciaries, Minn. Statutes 2005 356A.03, 356A.06
Financial reporting requirements, Minn. Statutes 2005 356.20
Dissolution of marriage
Retirement benefits or rights, information regarding, Minn. Statutes 2005 356.49
Early retirement
Actuarial reduction, Minn. Statutes 2005 352.116
Actuarial valuations, Minn. Statutes 2005 353.30
Age, Minn. Statutes 2005 353.651
Combined service, Minn. Statutes 2005 353.71
Coordinated benefits, Minn. Statutes 2005 354A.31
Eligibility, Minn. Statutes 2005 353.30
Years of service, Minn. Statutes 2005 353.651
Economic interest statements, fiduciaries, Minn. Statutes 2005 356A.06
Election of coverage
Local relief consolidation accounts, merger, Minn. Statutes 2005 353.665
Employee contributions
Amount, Minn. Statutes 2005 353.65
Changes in, Minn. Statutes 2005 353.27
Cost ratio, policy of state, Minn. Statutes 2005 353.63
Definitions, Minn. Statutes 2005 356.62
Employers, pick up after 1982, Minn. Statutes 2005 356.62
Federal compensation limits, Minn. Statutes 2005 356.611
Hennepin Healthcare System emergency medical personnel, Minn. Statutes 2005 353.64
Local relief consolidation accounts, merger, Minn. Statutes 2005 353.665
Metropolitan Council transit police officers, Minn. Statutes 2005 353.64
Municipalities, Minn. Statutes 2005 423A.01
Public Employees Retirement Association, duties, Minn. Statutes 2005 353.65
Reports about, Minn. Statutes 2005 356.62
Volunteer ambulance service personnel, Minn. Statutes 2005 353.86
Volunteer firefighters, Minn. Statutes 2005 353.87
Workers' compensation recipients, service credit, Minn. Statutes 2005 353.01
Wrongful discharges, service credit, Minn. Statutes 2005 356.50
Employees of the retirement plan
Indemnification, breach of fiduciary duty, Minn. Statutes 2005 356A.11
Employer contributions
Amount, Minn. Statutes 2005 353.65
Changes in, Minn. Statutes 2005 353.27
Cost ratio, policy of state, Minn. Statutes 2005 353.63
Failure to pay, collection process, Minn. Statutes 2005 353.28
Financing options, administrative costs, Minn. Statutes 2005 353.28
Generally, Minn. Statutes 2005 353.64
Interest rates, Minn. Statutes 2005 353.28
Local relief consolidation accounts, merger, Minn. Statutes 2005 353.665
Metropolitan Airports Commission, application of state aid toward, Minn. Statutes 2005 69.031
Municipal contributions, minimum obligation, Minn. Statutes 2005 423A.01
Police state aid, applying toward, Minn. Statutes 2005 69.031
Public Employees Retirement Association, duties, Minn. Statutes 2005 353.65
Volunteer ambulance service personnel, Minn. Statutes 2005 353.86
Volunteer firefighters, Minn. Statutes 2005 353.87
Workers' compensation recipients, service credit, Minn. Statutes 2005 353.01
Wrongful discharges, service credit, Minn. Statutes 2005 356.50
Employers
Benefit provision summaries, duties, Minn. Statutes 2005 356A.07
Certificates and certification, Minn. Statutes 2005 353.88
Certifying to, Minn. Statutes 2005 353.28
Employer contributions, see same under this topic
Financial reports, Minn. Statutes 2005 356.20
Hennepin Healthcare System, Minn. Statutes 2005 353.64
Metropolitan Airports Commission, Minn. Statutes 2005 353.64
Metropolitan Council, Minn. Statutes 2005 353.64
Military Affairs Department, Minn. Statutes 2005 353.64
Payments by, prior service credit purchases, Minn. Statutes 2005 356.551
Payroll deductions, Minn. Statutes 2005 353.65
Reports given, employee contribution pick ups, Minn. Statutes 2005 356.62
Sheriffs' association, Minn. Statutes 2005 353.64
Employing units, duties, see Employers under this topic
Establishment, Minn. Statutes 2005 353.65
Exclusions from coverage
Elected or appointed public officers, membership continuation, Minn. Statutes 2005 353.64
Excluded employees, Minn. Statutes 2005 353.01
University of Minnesota police officers, Minn. Statutes 2005 353.64
Experience studies, Minn. Statutes 2005 356.214, 356.215
Fiduciaries
Activities, generally, Minn. Statutes 2005 356A.02
Assets, title, Minn. Statutes 2005 356A.06
Breach of conduct or duties, Minn. Statutes 2005 356A.09 to 356A.12
Compensation and salaries, Minn. Statutes 2005 356A.06, 356A.08
Continuing education, Minn. Statutes 2005 356A.13
Definitions, Minn. Statutes 2005 356A.01
Direct or indirect profits, Minn. Statutes 2005 356A.06
Disclosure, Minn. Statutes 2005 356A.03, 356A.06
Duties, Minn. Statutes 2005 356A.02, 356A.04, 356A.05
Economic interest statements, Minn. Statutes 2005 356A.06
Felony violations, documentation, service prohibition, Minn. Statutes 2005 356A.03
Generally, Minn. Statutes 2005 356A.01 to 356A.13
Investments, duties, Minn. Statutes 2005 356A.02, 356A.06
Prohibited transactions, Minn. Statutes 2005 356A.06
Service of process on, Minn. Statutes 2005 356A.12
Standard of conduct, Minn. Statutes 2005 356A.04
Filing with
Postretirement adjustments, Minn. Statutes 2005 356.42
Proportionate retirement annuities, applications, Minn. Statutes 2005 356.32
Financial reports
Alternative reports, Minn. Statutes 2005 356.23
Copies, distribution, Minn. Statutes 2005 356.20, 356A.07
Requirements, generally, Minn. Statutes 2005 356.20
Fines, local government employees
Eligibility, certification errors, penalties, Minn. Statutes 2005 353.88
Firefighters, see FIREFIGHTERS
Former members
Coordinated fund annuities, restriction, Minn. Statutes 2005 353.01
Marriage dissolution actions, information requirements, Minn. Statutes 2005 356.49
Former spouses, payments and survivor benefits, Minn. Statutes 2005 353.657
Funds and accounts
Custodian bank accounts, Minn. Statutes 2005 356.001
Dedicated fund, Minn. Statutes 2005 356.63
Generally, Minn. Statutes 2005 353.63 to 353.68
Governing board of a pension plan
Defined, Minn. Statutes 2005 356A.01
Generally, see Board of trustees under PUBLIC EMPLOYEES RETIREMENT ASSOCIATION (PERA)
Governing body rules and policies
Defined as plan documents, Minn. Statutes 2005 356A.01
Governmental subdivisions, duties, see Employers under this topic
Guardians of minors, payments to, survivor benefits, Minn. Statutes 2005 353.657
Hennepin Healthcare System emergency medical personnel, Minn. Statutes 2005 353.64, 353.656
Insurance
Public employees insurance program, Minn. Statutes 2005 43A.316, 356.87
Insurance or insurance companies law, exclusion, Minn. Statutes 2005 353.16
Interest rates
Actuarial valuations, Minn. Statutes 2005 356.215
Employer contributions, Minn. Statutes 2005 353.28
Forfeited service, refund repayments, Minn. Statutes 2005 356.44
Postretirement adjustments, Minn. Statutes 2005 353.71, 356.215
Refunds, Minn. Statutes 2005 353.87
Workers' compensation recipients, service credit contributions, Minn. Statutes 2005 353.01
Investment of funds
Fiduciaries, duties, Minn. Statutes 2005 356A.02, 356A.06
Investment Board, duties, Minn. Statutes 2005 353B.05
Investment expenses, Minn. Statutes 2005 356.215
Local relief association consolidation accounts, Minn. Statutes 2005 353B.05
Policy statement, Minn. Statutes 2005 356.219
Reports about, Minn. Statutes 2005 356.219
Requirements, generally, Minn. Statutes 2005 356A.06
Joint and survivor annuities
Bounce back annuities, Minn. Statutes 2005 353.30
Generally, Minn. Statutes 2005 353.30
Refunds, joint and survivor annuities in lieu of, Minn. Statutes 2005 353.657
Lawsuits, breach of fiduciary duty, Minn. Statutes 2005 356A.12
Liability
Cofiduciaries, Minn. Statutes 2005 356A.10
Local relief consolidation accounts, merger, Minn. Statutes 2005 353.665
Unfunded actuarial accrued liability, Minn. Statutes 2005 356.215, 356.22
Mail and mailing
Benefit distribution notice, Minn. Statutes 2005 356.001
Retirement annuities, information, completed applications, Minn. Statutes 2005 356.46
Meetings, see OPEN MEETING LAW
Member contributions, see Employee contributions under this topic
Members
Actuarial valuations, Minn. Statutes 2005 356.215
Death caused by surviving beneficiary, loss of survivor benefits, Minn. Statutes 2005 356.406
Definitions, Minn. Statutes 2005 356.406, 356.62, 356A.01
Exclusion by other plans, MSRS, Minn. Statutes 2005 352.01
Exclusions from coverage, Minn. Statutes 2005 353.01, 353.64
Generally, Minn. Statutes 2005 353.64
Marriage dissolution actions, information requirements, Minn. Statutes 2005 356.49
Payments by, prior service credit purchases, Minn. Statutes 2005 356.551
Payments to, benefit distribution upon plan termination, Minn. Statutes 2005 356.001
Police, post-1980 employees, Minn. Statutes 2005 423A.01
Proof of death, notice, Minn. Statutes 2005 356.001
Public safety, post-1980 employees, Minn. Statutes 2005 423A.01
Remarriage, effect on survivor benefits, Minn. Statutes 2005 356.407
Reports received, Minn. Statutes 2005 356.20, 356.62, 356A.07
Representation, PERA board of trustees, Minn. Statutes 2005 353.03
Salaried firefighters, post-1980 employees, Minn. Statutes 2005 423A.01
University of Minnesota police officers, Minn. Statutes 2005 353.64
Volunteer ambulance service personnel, Minn. Statutes 2005 353.86
Volunteer firefighters, Minn. Statutes 2005 353.87
Merger, local relief association consolidation accounts, Minn. Statutes 2005 353.665
Military or uniformed service credit, Minn. Statutes 2005 353.01, 356.635
Municipal contributions, see Employer contributions under this topic
Normal retirement annuities
Age, Minn. Statutes 2005 353.651
Amount, formula, Minn. Statutes 2005 352.115, 353.651
Application for, Minn. Statutes 2005 353.656, 353.67
Benefits, Minn. Statutes 2005 354.44
Coordinated benefits, Minn. Statutes 2005 354A.31
Early retirement, see same under this topic
Exemption from process, Minn. Statutes 2005 356.401
Generally, Minn. Statutes 2005 356.46
Local relief consolidation accounts, merger, Minn. Statutes 2005 353.665
Offsets, Minn. Statutes 2005 353.652
PERA, termination of membership, Minn. Statutes 2005 353.29
Postretirement adjustments, Minn. Statutes 2005 356.42
Postretirement interest rate adjustments, Minn. Statutes 2005 353.71, 356.215
Proportionate retirement annuities, Minn. Statutes 2005 356.32
Retirement benefit formula percentage, Minn. Statutes 2005 353.651, 356.315
Rice County correctional officers, offsets, Minn. Statutes 2005 353.652
Service credit, salary calculations, Minn. Statutes 2005 354A.011
Simultaneous payment of survivor benefits, Minn. Statutes 2005 356.40
Years of service, Minn. Statutes 2005 353.651
Notice given
Benefit distribution, Minn. Statutes 2005 356.001
Investment restrictions, Minn. Statutes 2005 356A.06
Optional annuities
Definitions, Minn. Statutes 2005 356.46
Generally, Minn. Statutes 2005 353.656
Information summaries, distribution, Minn. Statutes 2005 356.46
Joint and survivor annuities, Minn. Statutes 2005 353.30, 353.657
Supplemental needs trusts, Minn. Statutes 2005 356.465
Payments by
Actuarial costs, Minn. Statutes 2005 356.214
Allowable expenses, Minn. Statutes 2005 356.001
Benefit distribution upon plan termination, Minn. Statutes 2005 356.001
Disbursements, generally, Minn. Statutes 2005 353.65
Fiduciaries, duties, Minn. Statutes 2005 356A.02
Local relief association consolidation accounts, Minn. Statutes 2005 353B.05
Payments to, health insurance
Administrative expenses, Minn. Statutes 2005 356.87
Payroll deductions, employee contributions, Minn. Statutes 2005 353.65
Peace officers, see PEACE OFFICERS
Plan documents, copies to members, Minn. Statutes 2005 356A.07
Policy of state, Minn. Statutes 2005 353.63
Portability with other retirement plans
Elective state officers retirement plan, Minn. Statutes 2005 352C.051
Legislators retirement plan, Minn. Statutes 2005 3A.12
Minneapolis employees retirement fund, Minn. Statutes 2005 422A.16
Minnesota State Retirement System, Minn. Statutes 2005 352.72
Public Employees Retirement Association, Minn. Statutes 2005 353.71
State Patrol retirement fund, Minn. Statutes 2005 352B.30
Teachers retirement, Minneapolis, Saint Paul, and Duluth, Minn. Statutes 2005 354A.39
Teachers Retirement Association, Minn. Statutes 2005 354.60
Postretirement adjustments
Generally, Minn. Statutes 2005 356.42
Interest rates, Minn. Statutes 2005 353.71, 356.215
Lump-sum payments, conversion to monthly annuity, Minn. Statutes 2005 356.431
Salary base, Minn. Statutes 2005 423A.01
Postretirement investment fund, participation
Generally, Minn. Statutes 2005 353.271
Local relief consolidation accounts, merger, Minn. Statutes 2005 353.665
Prior service credit, purchases, Minn. Statutes 2005 353.666, 356.30, 356.551
Prior service credit purchases, Minn. Statutes 2005 356.195
Proportionate retirement annuities, Minn. Statutes 2005 356.32
Public employees insurance program, Minn. Statutes 2005 43A.316, 356.87
Public employees police and fire fund benefit plan
Local relief association consolidation, Minn. Statutes 2005 353A.02, 353A.08 to 353A.083
Public Employees Retirement Association, generally, Minn. Statutes 2005 353.68
Purpose, Minn. Statutes 2005 356.001
Records and record keeping
Fiduciaries, duties, Minn. Statutes 2005 356A.02
Investments, liquidity documentation, Minn. Statutes 2005 356A.06
Local relief association consolidation accounts, Minn. Statutes 2005 353A.09
Refunds
Generally, Minn. Statutes 2005 353.657
Interest rates, Minn. Statutes 2005 353.87
Public Employees Retirement Association, Minn. Statutes 2005 353.34
Repayment to
Combined service annuities, Minn. Statutes 2005 356.30
Elective state officers retirement plan, Minn. Statutes 2005 352C.051
Forfeited service credit, Minn. Statutes 2005 356.44
Individual retirement accounts, using, Minn. Statutes 2005 356.441
Legislators retirement plan, Minn. Statutes 2005 3A.12
Local relief associations, Minn. Statutes 2005 353A.10
Minneapolis employees retirement fund, Minn. Statutes 2005 422A.22
Minnesota State Retirement System, Minn. Statutes 2005 352.72
Public Employees Retirement Association, Minn. Statutes 2005 353.71
Qualified annuities, using, Minn. Statutes 2005 356.441
Requirements, Minn. Statutes 2005 356.441
State Patrol retirement fund, Minn. Statutes 2005 352B.30
Teachers Retirement Association, Minn. Statutes 2005 354.50
Volunteer firefighters, Minn. Statutes 2005 353.87
Reports given
Actuarial valuations, Minn. Statutes 2005 356.215
Experience studies, Minn. Statutes 2005 356.215
Financial reports, Minn. Statutes 2005 356.20, 356.23
Investment of funds, Minn. Statutes 2005 356.219
Marriage dissolution actions, pension benefits or rights, Minn. Statutes 2005 356.49
Postretirement adjustments, Minn. Statutes 2005 356.42
State auditor, duties, Minn. Statutes 2005 356.219
Reserves, prior service credit purchases, Minn. Statutes 2005 356.30
Retirement annuities, see Normal retirement annuities under this topic
Retirement plan alternatives
Active members, local relief consolidation accounts, merger, Minn. Statutes 2005 353.665
Police, post-1980 employees, Minn. Statutes 2005 423A.01
Salaried firefighters, post-1980 employees, Minn. Statutes 2005 423A.01
Sheriffs' association members, Minn. Statutes 2005 353.64
Volunteer ambulance service personnel, Minn. Statutes 2005 353.86
Volunteer firefighters, Minn. Statutes 2005 353.87
Rice County correctional officers, Minn. Statutes 2005 353.64, 353.652
Rule of 90, eligibility, Minn. Statutes 2005 353.30
Service credit
Average salary calculations, Minn. Statutes 2005 354.05
Combined service annuities, Minn. Statutes 2005 356.30
Combined service benefits, Minn. Statutes 2005 356.302, 356.303
Forfeited service, refund repayments, Minn. Statutes 2005 356.44
Local relief association service, purchase, Minn. Statutes 2005 353A.10
Military or uniformed service credit, Minn. Statutes 2005 353.01, 356.635
Proportionate retirement annuities, Minn. Statutes 2005 356.32
Purchase procedures, strike periods, Minn. Statutes 2005 356.195
Restored service credit, Minn. Statutes 2005 356.44
Workers' compensation recipients, Minn. Statutes 2005 353.01
Wrongful discharges, Minn. Statutes 2005 356.50
Service pensions, salary base, Minn. Statutes 2005 423A.01
Social Security benefits
Exclusion, Minn. Statutes 2005 355.07
Rice County correctional officers, offset to other benefits, Minn. Statutes 2005 353.652
Spouses, retirement annuities, Minn. Statutes 2005 356.46
State aid
Amortization state aid, Minn. Statutes 2005 423A.02
Excess police state aid, failure to pay, collection process, Minn. Statutes 2005 353.28
Withholding, investment reporting noncompliance, Minn. Statutes 2005 356.219
Statutes of limitations
Breach of fiduciary duty, Minn. Statutes 2005 356A.12
Successor organizations, Minn. Statutes 2005 356.20, 356.215
Supplemental needs trusts, optional annuity, Minn. Statutes 2005 356.465
Surviving spouses
Former spouses, Minn. Statutes 2005 353.657
Payments to, postretirement adjustments, unpaid amounts, Minn. Statutes 2005 356.42
Survivor benefits
Adjustments, certain recipients, Minn. Statutes 2005 356.41
Beneficiaries charged or convicted of causing member's death, Minn. Statutes 2005 356.406
Combined service survivor benefits, Minn. Statutes 2005 356.303
Definitions, Minn. Statutes 2005 356.406
Exemption from process, Minn. Statutes 2005 356.401
Generally, Minn. Statutes 2005 353.657
Local relief consolidation accounts, merger, Minn. Statutes 2005 353.665
Maximum family benefit, Minn. Statutes 2005 353.656, 353.657
Post-1973 members, Minn. Statutes 2005 353.85
Postretirement adjustments, Minn. Statutes 2005 356.42
Postretirement interest rate adjustments, Minn. Statutes 2005 353.71, 356.215
Remarriage, effect, Minn. Statutes 2005 356.407
Simultaneous payment of retirement annuities, Minn. Statutes 2005 356.40
Waivers, Minn. Statutes 2005 353.656
Termination of membership
Volunteer firefighters, notice, Minn. Statutes 2005 353.87
Termination of plan or fund, Minn. Statutes 2005 356.001
Transfer of funds
Local relief association accounts and public employees police and fire fund, Minn. Statutes 2005 353A.09
Postretirement conversion, Minn. Statutes 2005 356.431
Tribal peace officers exercising state arrest powers, Minn. Statutes 2005 353.64, 353.666
Unfunded actuarial accrued liability, Minn. Statutes 2005 356.215, 356.22
Vesting requirements
Disability benefits, Minn. Statutes 2005 353.656
Early retirement, Minn. Statutes 2005 353.651
Generally, Minn. Statutes 2005 353.651
Military Affairs Department firefighters, Minn. Statutes 2005 353.656, 353.657
Service credit, see same under this topic
Survivor benefits, Minn. Statutes 2005 353.657
Violations and penalties
Fiduciaries, felony violations, service prohibition, Minn. Statutes 2005 356A.03
Investment reporting, noncompliance, Minn. Statutes 2005 356.219
Local government employees, eligibility, certification errors, penalties, Minn. Statutes 2005 353.88
Prohibited transactions, defined, Minn. Statutes 2005 356A.06
Surviving beneficiaries, charge or conviction of causing member's death, Minn. Statutes 2005 356.406
Volunteer ambulance service personnel, Minn. Statutes 2005 353.86
Volunteer firefighters
Generally, see VOLUNTEER FIREFIGHTER RELIEF ASSOCIATIONS
Participation, limitations, refunds, Minn. Statutes 2005 353.87
Volunteer Firefighters' Relief Association Financing Guidelines Act, Minn. Statutes 2005 69.771
Waivers
State aid or appropriations, withholding for investment reporting noncompliance, Minn. Statutes 2005 356.219
Survivor benefits, Minn. Statutes 2005 353.656
Workers' compensation benefits
Service credit, while receiving temporary benefits, Minn. Statutes 2005 353.01
Wrongful discharges, Minn. Statutes 2005 356.50