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 2012 356.49
Accounting and bookkeeping
Financial and actuarial reporting practices, Minn. Statutes 2012 356.20, 356.215
Local relief association consolidation accounts, Minn. Statutes 2012 353A.09
Refund repayments, Minn. Statutes 2012 356.441
Accumulated contributions, abandoned amounts, disposition, Minn. Statutes 2012 356.65
Actuarial valuations
Alternative valuations, Minn. Statutes 2012 356.23
Copies, Minn. Statutes 2012 356A.07
Employee/employer contributions, changes in, Minn. Statutes 2012 353.27
Financial reporting requirements, Minn. Statutes 2012 356.20
Generally, Minn. Statutes 2012 356.214, 356.215
Legislature, rights, Minn. Statutes 2012 356.22
Local relief consolidation accounts, merger, final funded status, Minn. Statutes 2012 353.665
Supplemental actuarial valuations, Minn. Statutes 2012 356.23
Actuaries
Actuarial valuations, see same under this topic
Approved actuaries, Minn. Statutes 2012 356.214, 356.215
Contracts, Minn. Statutes 2012 356.214
Duties, Minn. Statutes 2012 356.214
Administration, expenses, Minn. Statutes 2012 356.215
Age of retirement
Disability benefits, Minn. Statutes 2012 353.656
Generally, Minn. Statutes 2012 353.651
Minneapolis Firefighters Relief Association consolidation, Minn. Statutes 2012 353.651
Minneapolis Police Relief Association consolidation, Minn. Statutes 2012 353.651
Normal retirement age, Minn. Statutes 2012 353.01, 354A.011, 356.403
Proportionate retirement annuities, Minn. Statutes 2012 356.32
Survivor benefits, Minn. Statutes 2012 353.657
Amortization state aid, additional, Minn. Statutes 2012 423A.02
Annuities
Abandoned amounts, disposition, Minn. Statutes 2012 356.65
Bounce back annuities, Minn. Statutes 2012 353.30
Combined service annuities, Minn. Statutes 2012 356.30
Deferred annuities, Minn. Statutes 2012 353.68, 356.30
Early retirement, see same under this topic
Exemption from process, Minn. Statutes 2012 356.401
Increases, automatic, Minn. Statutes 2012 353.30
Joint and survivor annuities, Minn. Statutes 2012 353.30, 353.657, 356.46
Normal retirement annuities, see same under this topic
Optional annuities, Minn. Statutes 2012 353.656, 356.46
Payment, date, Minn. Statutes 2012 356.40
Proportionate retirement annuities, Minn. Statutes 2012 356.32
Qualified annuities, using for refund repayments, Minn. Statutes 2012 356.441
Reduction to recover overpayments, Minn. Statutes 2012 353.656
Repayment, wrongful discharges, Minn. Statutes 2012 356.50
Appeals, disability benefits, denials, Minn. Statutes 2012 353.656
Appeals procedure, Minn. Statutes 2012 356.96
Applicable service, defined, Minn. Statutes 2012 353.01
Application of law
Minneapolis Firefighters Relief Association consolidation, Minn. Statutes 2012 353.6511
Minneapolis Police Relief Association consolidation, Minn. Statutes 2012 353.6512
Appropriations to, withholding, investment reporting noncompliance, Minn. Statutes 2012 356.219
Assets
Fairmont Police Relief Association consolidation, Minn. Statutes 2012 353.669
Generally, Minn. Statutes 2012 356.215
Investment diversification, Minn. Statutes 2012 356A.06
Limitations on use, Minn. Statutes 2012 356.63
Local relief consolidation accounts, merger, Minn. Statutes 2012 353.665, 353.6691
Minneapolis Firefighters Relief Association consolidation, Minn. Statutes 2012 353.667
Minneapolis Police Relief Association consolidation, Minn. Statutes 2012 353.668
Residual amounts, local relief consolidation accounts, merger, Minn. Statutes 2012 353.665
Title, holding, Minn. Statutes 2012 356A.06
Unneeded assets, certification, Minn. Statutes 2012 11A.23
Virginia Firefighters Relief Association merger, Minn. Statutes 2012 353.6691
Audits and examinations, financial reporting, Minn. Statutes 2012 356.20
Beneficiaries, payments to
Benefit distribution upon plan termination, Minn. Statutes 2012 356.001
Postretirement adjustments, unpaid amounts, Minn. Statutes 2012 356.42
Refunds, Minn. Statutes 2012 353.657
Benefit plan, Minn. Statutes 2012 353A.02, 353A.08 to 353A.083
Benefits
Abandoned amounts, disposition, Minn. Statutes 2012 356.65
Benefit provisions summary, Minn. Statutes 2012 356A.07
Combined service benefits, Minn. Statutes 2012 356.302, 356.303
Definitions, Minn. Statutes 2012 356A.01
Disability benefits, see same under this topic
Distribution, notice, Minn. Statutes 2012 356.001
Eligible rollover distributions, Minn. Statutes 2012 356.635
Exemption from process, Minn. Statutes 2012 356.401
Fairmont Police Relief Association consolidation, Minn. Statutes 2012 353.669
Fiduciaries, duties, Minn. Statutes 2012 356A.02
Increases, automatic, Minn. Statutes 2012 353.30
Internal Revenue Code compliance, Minn. Statutes 2012 356.635
Local relief association consolidation accounts, Minn. Statutes 2012 353.659
Maximum benefit limitations, Minn. Statutes 2012 356.611
Members' nonforfeitable interest, Minn. Statutes 2012 356.001
Minneapolis Firefighters Relief Association consolidation, Minn. Statutes 2012 353.667
Minneapolis Police Relief Association consolidation, Minn. Statutes 2012 353.668
Payment, date, Minn. Statutes 2012 356.40
Salary base, Minn. Statutes 2012 423A.01
Subpoena authority, Minn. Statutes 2012 356.401
Survivor benefits, see same under this topic
Termination of plan or fund, procedures, Minn. Statutes 2012 356.001
Termination or denial, Minn. Statutes 2012 356.96
Virginia Firefighters Relief Association merger, Minn. Statutes 2012 353.6691
Bounce back annuities, Minn. Statutes 2012 353.30
Breach of fiduciary duty
Cofiduciaries, liability, Minn. Statutes 2012 356A.10
Generally, Minn. Statutes 2012 356A.09
Indemnification, Minn. Statutes 2012 356A.11
Lawsuits, Minn. Statutes 2012 356A.12
Buybacks
Leaves of absence, authorized, Minn. Statutes 2012 353.0161
Local relief associations, Minn. Statutes 2012 353A.10
Military or uniformed service credit, Minn. Statutes 2012 353.01
Prior service credit, Minn. Statutes 2012 356.30
Reduced salary periods, salary credit, Minn. Statutes 2012 353.0162
Service credit, wrongful discharges, Minn. Statutes 2012 356.50
Service credit purchase procedures, strike periods, Minn. Statutes 2012 356.195
Certificates and certification
Economic interest statements, list of filings, Minn. Statutes 2012 356A.06
Unneeded assets, Minn. Statutes 2012 11A.23
Chief administrative officer, duties, see Executive director under PUBLIC EMPLOYEES RETIREMENT ASSOCIATION (PERA)
Cofiduciaries
Generally, Minn. Statutes 2012 356A.10
Service of process on, Minn. Statutes 2012 356A.12
Combined service annuities, Minn. Statutes 2012 356.30
Combined service disability benefits, Minn. Statutes 2012 356.302
Combined service survivor benefits, Minn. Statutes 2012 356.303
Compensation and salaries
Definitions, Minn. Statutes 2012 353.01, 353.651
Fiduciaries, Minn. Statutes 2012 356A.06, 356A.08
Salary base, Minn. Statutes 2012 423A.01
Contested cases
Adverse determinations, eligibility, benefits, or other rights, Minn. Statutes 2012 356A.07
Appeals of benefit termination or denial, Minn. Statutes 2012 356.96
Continuing education, fiduciaries, Minn. Statutes 2012 356A.13
Contributions to more than one public retirement plan, Minn. Statutes 2012 353.01, 354.094
Copies, plan documents, summaries, and reports, Minn. Statutes 2012 356A.07
Costs, payment, local relief association consolidation, Minn. Statutes 2012 353A.07
Coverage by more than one system, see Portability with other retirement plans under this topic
Coverage errors, correction, Minn. Statutes 2012 356.99
Credits to, abandoned contributions, annuities, or benefits, Minn. Statutes 2012 356.65
Custodian bank accounts, establishment, Minn. Statutes 2012 356.001
Data, access, marriage dissolution actions, Minn. Statutes 2012 356.49
Decedents estates, payments to
Postretirement adjustments, unpaid amounts, Minn. Statutes 2012 356.42
Refunds, Minn. Statutes 2012 353.657
Dedicated fund, uses, Minn. Statutes 2012 356.63
Deferred annuities
Amount, computation, Minn. Statutes 2012 353.68
Augmentation, Minn. Statutes 2012 353.68, 353E.05, 356.30
Local relief consolidation accounts, merger, Minn. Statutes 2012 353.665
Deferred compensation, see STATE DEFERRED COMPENSATION PLAN
Definitions
Actuarial valuations, Minn. Statutes 2012 356.215
Correction of coverage errors, Minn. Statutes 2012 356.99
Local relief association consolidation, Minn. Statutes 2012 353A.02
Loss of survivor benefits, Minn. Statutes 2012 356.406
Police or fire state aid, Minn. Statutes 2012 69.011
Public Employees Retirement Association, Minn. Statutes 2012 353.01, 353.651
Public pension fiduciary responsibility, Minn. Statutes 2012 356A.01, 356A.06
Teachers retirement, Saint Paul and Duluth, Minn. Statutes 2012 354A.011
Dental insurance
Minneapolis Firefighters Relief Association consolidation, Minn. Statutes 2012 353.667
Minneapolis Police Relief Association consolidation, Minn. Statutes 2012 353.668
Dependent children, see Survivor benefits under this topic
Depositories, designation, Minn. Statutes 2012 356A.06
Deposits to, Minn. Statutes 2012 353.65
Disability benefits
Combined service disability benefits, Minn. Statutes 2012 356.302
Disability determination procedures, Minn. Statutes 2012 353.031
Generally, Minn. Statutes 2012 353.656
Local relief consolidation accounts, merger, Minn. Statutes 2012 353.665
Medical advisor, duties, Minn. Statutes 2012 353.031
Minneapolis Firefighters Relief Association consolidation, Minn. Statutes 2012 353.6511, 353.656
Minneapolis Police Relief Association consolidation, Minn. Statutes 2012 353.6512, 353.656
Offsets, Minn. Statutes 2012 353.652, 353.656
Optional annuities, see same under this topic
Postretirement adjustments, Minn. Statutes 2012 353.656, 356.42
Postretirement interest rate adjustments, Minn. Statutes 2012 353.71, 356.215
Reports about, Minn. Statutes 2012 353.33
Retirement benefit formula percentage, Minn. Statutes 2012 353.656, 356.315
Rice County correctional officers, offsets, Minn. Statutes 2012 353.652
Supplemental needs trusts, Minn. Statutes 2012 356.465
Wrongful discharges, effect on, Minn. Statutes 2012 356.50
Disclosure
Actuarial valuations, Minn. Statutes 2012 356.215
Fiduciaries, Minn. Statutes 2012 356A.03, 356A.06
Financial reporting requirements, Minn. Statutes 2012 356.20
Dispute resolution
Minneapolis Firefighters Relief Association consolidation, Minn. Statutes 2012 353.6511
Minneapolis Police Relief Association consolidation, Minn. Statutes 2012 353.6512
Dissolution of marriage, retirement benefits or rights
Information regarding, Minn. Statutes 2012 356.49
Optional annuities, revocation, Minn. Statutes 2012 356.48
Early retirement
Actuarial reduction, Minn. Statutes 2012 352.116
Actuarial valuations, Minn. Statutes 2012 353.30
Age, Minn. Statutes 2012 353.651
Combined service, Minn. Statutes 2012 353.71
Coordinated benefits, Minn. Statutes 2012 354A.31
Eligibility, Minn. Statutes 2012 353.30
Years of service, Minn. Statutes 2012 353.651
Economic interest statements, fiduciaries, Minn. Statutes 2012 356A.06
Election of coverage, local relief consolidation accounts, merger, Minn. Statutes 2012 353.665
Employee contributions
Amount, Minn. Statutes 2012 353.65
Changes in, Minn. Statutes 2012 353.27
Cost ratio, policy of state, Minn. Statutes 2012 353.63
Employers, pick up after 1982, Minn. Statutes 2012 356.62
Federal compensation limits, Minn. Statutes 2012 356.611
Hennepin Healthcare System emergency medical personnel, Minn. Statutes 2012 353.64
Local relief consolidation accounts, merger, Minn. Statutes 2012 353.665
Metropolitan Council transit police officers, Minn. Statutes 2012 353.64
Minneapolis firefighters relief association consolidation, Minn. Statutes 2012 353.65
Minneapolis police relief association consolidation, Minn. Statutes 2012 353.65
Municipalities, Minn. Statutes 2012 423A.01
Public Employees Retirement Association, duties, Minn. Statutes 2012 353.65
Reports about, Minn. Statutes 2012 356.62
Volunteer ambulance service personnel, Minn. Statutes 2012 353.86
Volunteer firefighters, Minn. Statutes 2012 353.87
Workers' compensation recipients, service credit, Minn. Statutes 2012 353.01
Wrongful discharges, service credit, Minn. Statutes 2012 356.50
Employees of the retirement plan, indemnification, breach of fiduciary duty, Minn. Statutes 2012 356A.11
Employer contributions
Amount, Minn. Statutes 2012 353.65
Changes in, Minn. Statutes 2012 353.27
Cost ratio, policy of state, Minn. Statutes 2012 353.63
Failure to pay, collection process, Minn. Statutes 2012 353.28
Fairmont Police Relief Association consolidation, Minn. Statutes 2012 353.669
Financing options, administrative costs, Minn. Statutes 2012 353.28
Generally, Minn. Statutes 2012 353.64
Interest rates, Minn. Statutes 2012 353.28
Local relief consolidation accounts, merger, Minn. Statutes 2012 353.665
Metropolitan Airports Commission, application of state aid toward, Minn. Statutes 2012 69.031
Minneapolis Firefighters Relief Association consolidation, Minn. Statutes 2012 353.65, 353.667
Minneapolis Police Relief Association consolidation, Minn. Statutes 2012 353.65, 353.668
Municipal contributions, minimum obligation, Minn. Statutes 2012 423A.01
Police state aid, applying toward, Minn. Statutes 2012 69.031
Public Employees Retirement Association, duties, Minn. Statutes 2012 353.65
Virginia Firefighters Relief Association merger, Minn. Statutes 2012 353.6691
Volunteer ambulance service personnel, Minn. Statutes 2012 353.86
Volunteer firefighters, Minn. Statutes 2012 353.87, 353G.08
Workers' compensation recipients, service credit, Minn. Statutes 2012 353.01
Wrongful discharges, service credit, Minn. Statutes 2012 356.50
Employers
Benefit provision summaries, duties, Minn. Statutes 2012 356A.07
Certifying to, Minn. Statutes 2012 353.28
Dissolution, allocation of receivables, Minn. Statutes 2012 356.98
Employer contributions, see same under this topic
Financial reports, Minn. Statutes 2012 356.20
Hennepin Healthcare System, Minn. Statutes 2012 353.64
Metropolitan Airports Commission, Minn. Statutes 2012 353.64
Metropolitan Council, Minn. Statutes 2012 353.64
Military Affairs Department, Minn. Statutes 2012 353.64
Payments by, prior service credit purchases, Minn. Statutes 2012 356.551
Payroll deductions, Minn. Statutes 2012 353.65
Reports given, Minn. Statutes 2012 356.50, 356.62
Sheriffs' association, Minn. Statutes 2012 353.64
Employing units, duties, see Employers under this topic
Establishment, Minn. Statutes 2012 353.65
Exclusions from coverage
Elected or appointed public officers, membership continuation, Minn. Statutes 2012 353.64
Excluded employees, Minn. Statutes 2012 353.01
University of Minnesota police officers, Minn. Statutes 2012 353.64
Executive director, benefit termination or denial, appeals, Minn. Statutes 2012 356.96
Experience studies, Minn. Statutes 2012 356.214, 356.215
Fairmont Police Relief Association consolidation, Minn. Statutes 2012 353.669
Fiduciaries
Activities, generally, Minn. Statutes 2012 356A.02
Assets, title, Minn. Statutes 2012 356A.06
Breach of conduct or duties, Minn. Statutes 2012 356A.09 to 356A.12
Compensation and salaries, Minn. Statutes 2012 356A.06, 356A.08
Continuing education, Minn. Statutes 2012 356A.13
Definitions, Minn. Statutes 2012 356A.01
Direct or indirect profits, Minn. Statutes 2012 356A.06
Disclosure, Minn. Statutes 2012 356A.03, 356A.06
Duties, Minn. Statutes 2012 356A.02, 356A.04, 356A.05
Economic interest statements, Minn. Statutes 2012 356A.06
Felony violations, documentation, service prohibition, Minn. Statutes 2012 356A.03, 609B.177
Generally, Minn. Statutes 2012 356A.01 to 356A.13
Investments, duties, Minn. Statutes 2012 356A.02, 356A.06
Prohibited transactions, Minn. Statutes 2012 356A.06
Service of process on, Minn. Statutes 2012 356A.12
Standard of conduct, Minn. Statutes 2012 356A.04
Filing with
Optional annuities, revocation, Minn. Statutes 2012 356.48
Postretirement adjustments, Minn. Statutes 2012 356.42
Proportionate retirement annuities, applications, Minn. Statutes 2012 356.32
Financial reports
Alternative reports, Minn. Statutes 2012 356.23
Copies, distribution, Minn. Statutes 2012 356.20, 356A.07
Requirements, generally, Minn. Statutes 2012 356.20
Firefighters, see FIREFIGHTERS
Former members
Coordinated fund annuities, restriction, Minn. Statutes 2012 353.01
Marriage dissolution actions, information requirements, Minn. Statutes 2012 356.49
Former spouses, payments and survivor benefits, Minn. Statutes 2012 353.657
Full funding, established dates for, Minn. Statutes 2012 356.215
Funds and accounts
Custodian bank accounts, Minn. Statutes 2012 356.001
Dedicated fund, Minn. Statutes 2012 356.63
Furlough
Salary credit, Minn. Statutes 2012 353.012
Service credit, Minn. Statutes 2012 353.012
Generally, Minn. Statutes 2012 353.63 to 353.68
Governing board of a pension plan
Defined, Minn. Statutes 2012 356A.01
Generally, see Board of trustees under PUBLIC EMPLOYEES RETIREMENT ASSOCIATION (PERA)
Governing body rules and policies, defined as plan documents, Minn. Statutes 2012 356A.01
Governmental subdivisions, duties, see Employers under this topic
Guardians of minors, payments to, survivor benefits, Minn. Statutes 2012 353.657
Hennepin Healthcare System emergency medical personnel, Minn. Statutes 2012 353.64, 353.656
Insurance
Minneapolis Firefighters Relief Association consolidation, Minn. Statutes 2012 353.667
Minneapolis Police Relief Association consolidation, Minn. Statutes 2012 353.668
Public employees program, Minn. Statutes 2012 43A.316, 356.87
Insurance or insurance companies law, exclusion, Minn. Statutes 2012 353.16
Interest rates
Actuarial valuations, Minn. Statutes 2012 356.215
Employer contributions, Minn. Statutes 2012 353.28
Forfeited service, refund repayments, Minn. Statutes 2012 356.44
Postretirement adjustments, Minn. Statutes 2012 353.71, 356.215
Refunds, Minn. Statutes 2012 353.87
Workers' compensation recipients, service credit contributions, Minn. Statutes 2012 353.01
Investment of funds
Fiduciaries, duties, Minn. Statutes 2012 356A.02, 356A.06
Investment Board, duties, Minn. Statutes 2012 353B.05
Investment expenses, Minn. Statutes 2012 356.215
Local relief association consolidation accounts, Minn. Statutes 2012 353B.05
Policy statement, Minn. Statutes 2012 356.219
Reports about, Minn. Statutes 2012 356.219
Requirements, generally, Minn. Statutes 2012 356A.06
Joint and survivor annuities
Generally, Minn. Statutes 2012 353.30
Mandatory, Minn. Statutes 2012 356.46
Refunds, joint and survivor annuities in lieu of, Minn. Statutes 2012 353.657
Lawsuits, breach of fiduciary duty, Minn. Statutes 2012 356A.12
Liability
Cofiduciaries, Minn. Statutes 2012 356A.10
Local relief consolidation accounts, merger, Minn. Statutes 2012 353.665
Unfunded actuarial accrued liability, Minn. Statutes 2012 356.215, 356.22
Limitation year, Minn. Statutes 2012 356.611
Mail and mailing
Benefit distribution notice, Minn. Statutes 2012 356.001
Retirement annuities, information, completed applications, Minn. Statutes 2012 356.46
Meetings, see OPEN MEETING LAW
Member contributions, see Employee contributions under this topic
Members
Actuarial valuations, Minn. Statutes 2012 356.215
Death caused by surviving beneficiary, loss of survivor benefits, Minn. Statutes 2012 356.406
Definitions, Minn. Statutes 2012 356.406, 356A.01
Exclusion by other plans, MSRS, Minn. Statutes 2012 352.01
Exclusions from coverage, Minn. Statutes 2012 353.01, 353.64
Fairmont Police Relief Association consolidation, Minn. Statutes 2012 353.669
Generally, Minn. Statutes 2012 353.64
Marriage dissolution actions, information requirements, Minn. Statutes 2012 356.49
Minneapolis Firefighters Relief Association consolidation, Minn. Statutes 2012 353.667
Minneapolis Police Relief Association consolidation, Minn. Statutes 2012 353.668
Payments by, prior service credit purchases, Minn. Statutes 2012 356.551
Payments to, benefit distribution upon plan termination, Minn. Statutes 2012 356.001
Police, post-1980 employees, Minn. Statutes 2012 423A.01
Proof of death, notice, Minn. Statutes 2012 356.001
Public safety, post-1980 employees, Minn. Statutes 2012 423A.01
Remarriage, effect on survivor benefits, Minn. Statutes 2012 356.407
Reports received, Minn. Statutes 2012 356.20, 356.62, 356A.07
Representation, PERA board of trustees, Minn. Statutes 2012 353.03
Salaried firefighters, post-1980 employees, Minn. Statutes 2012 423A.01
Volunteer ambulance service personnel, Minn. Statutes 2012 353.86
Volunteer firefighters, Minn. Statutes 2012 353.87
Merger, local relief association consolidation accounts, Minn. Statutes 2012 353.665, 353.6691
Military or uniformed service credit, Minn. Statutes 2012 353.01, 356.635
Minneapolis Firefighters Relief Association (MFRA) consolidation
Allowable service, Minn. Statutes 2012 353.01
Alternative benefit coverage provisions, Minn. Statutes 2012 353.6511
Employee contributions, Minn. Statutes 2012 353.65
Employer contributions, Minn. Statutes 2012 353.65
Fraternal organization dues, Minn. Statutes 2012 353.03
Salary credit, unit value, Minn. Statutes 2012 353.01
Transfer of membership, assets, and liabilities, Minn. Statutes 2012 353.667
Minneapolis Police Relief Association (MPRA) consolidation
Allowable service, Minn. Statutes 2012 353.01
Alternative benefit coverage provisions, Minn. Statutes 2012 353.6512
Employee contributions, Minn. Statutes 2012 353.65
Employer contributions, Minn. Statutes 2012 353.65
Fraternal organization dues, Minn. Statutes 2012 353.03
Pension, ineligibility, prisoners, Minn. Statutes 2012 609B.455
Salary credit, unit value, Minn. Statutes 2012 353.01
Service pensions, ineligibility, prisoners, Minn. Statutes 2012 609B.455
Transfer of membership, assets, and liabilities, Minn. Statutes 2012 353.668
Municipal contributions, see Employer contributions under this topic
Normal retirement annuities
Age, Minn. Statutes 2012 353.651
Amount, formula, Minn. Statutes 2012 352.115, 353.651
Application for, Minn. Statutes 2012 353.656, 353.67
Benefits, Minn. Statutes 2012 354.44
Coordinated benefits, Minn. Statutes 2012 354A.31
Early retirement, see same under this topic
Exemption from process, Minn. Statutes 2012 356.401
Generally, Minn. Statutes 2012 356.46
Local relief consolidation accounts, merger, Minn. Statutes 2012 353.665
Minneapolis Firefighters Relief Association consolidation, Minn. Statutes 2012 353.6511
Minneapolis Police Relief Association consolidation, Minn. Statutes 2012 353.6512
Offsets, Minn. Statutes 2012 353.652
PERA, termination of membership, Minn. Statutes 2012 353.29
Postretirement adjustments, Minn. Statutes 2012 356.42
Postretirement interest rate adjustments, Minn. Statutes 2012 353.71, 356.215
Proportionate retirement annuities, Minn. Statutes 2012 356.32
Retirement benefit formula percentage, Minn. Statutes 2012 353.651, 356.315
Rice County correctional officers, offsets, Minn. Statutes 2012 353.652
Service credit, salary calculations, Minn. Statutes 2012 354A.011
Simultaneous payment of survivor benefits, Minn. Statutes 2012 356.40
Years of service, Minn. Statutes 2012 353.651
Optional annuities
Generally, Minn. Statutes 2012 353.656
Information summaries, distribution, Minn. Statutes 2012 356.46
Joint and survivor annuities, Minn. Statutes 2012 353.30, 353.657, 356.46
Revocation, Minn. Statutes 2012 356.48
Supplemental needs trusts, Minn. Statutes 2012 356.465
Payments by
Allowable expenses, Minn. Statutes 2012 356.001
Benefit distribution upon plan termination, Minn. Statutes 2012 356.001
Disbursements, generally, Minn. Statutes 2012 353.65
Fiduciaries, duties, Minn. Statutes 2012 356A.02
Local relief association consolidation accounts, Minn. Statutes 2012 353B.05
Payments to, health insurance, administrative expenses, Minn. Statutes 2012 356.87
Payroll deductions, employee contributions, Minn. Statutes 2012 353.65
Peace officers, see PEACE OFFICERS
Plan documents, copies to members, Minn. Statutes 2012 356A.07
Policy of state, Minn. Statutes 2012 353.63
Portability with other retirement plans
Legislators retirement plan, Minn. Statutes 2012 3A.12
Minnesota State Retirement System, Minn. Statutes 2012 352.72
Public Employees Retirement Association, Minn. Statutes 2012 353.71
State Patrol retirement fund, Minn. Statutes 2012 352B.30
Teachers retirement, Saint Paul and Duluth, Minn. Statutes 2012 354A.39
Teachers Retirement Association, Minn. Statutes 2012 354.60
Postretirement adjustments
Disability benefits, Minn. Statutes 2012 353.656
Eligibility for, Minn. Statutes 2012 353.651
Generally, Minn. Statutes 2012 356.415, 356.42
Interest rates, Minn. Statutes 2012 353.71, 356.215
Local relief consolidation accounts, merger, Minn. Statutes 2012 353.665
Lump-sum payments, conversion to monthly annuity, Minn. Statutes 2012 356.431
Minneapolis Firefighters Relief Association consolidation, Minn. Statutes 2012 353.6511
Minneapolis Police Relief Association consolidation, Minn. Statutes 2012 353.6512
Salary base, Minn. Statutes 2012 423A.01
Survivor benefits, Minn. Statutes 2012 353.657
Postretirement investment fund, participation, local relief consolidation accounts, merger, Minn. Statutes 2012 353.665
Prior service credit, purchases
Generally, Minn. Statutes 2012 356.551
Reserves requirements, Minn. Statutes 2012 356.30
Strike periods, Minn. Statutes 2012 356.195
Tribal peace officers, Minn. Statutes 2012 353.666
Proportionate retirement annuities, Minn. Statutes 2012 356.32
Public employees insurance program, Minn. Statutes 2012 43A.316, 356.87
Public employees police and fire fund benefit plan, local relief association consolidation, Minn. Statutes 2012 353A.02, 353A.08 to 353A.083
Public Employees Retirement Association, generally, Minn. Statutes 2012 353.68
Purpose, Minn. Statutes 2012 356.001
Records and record keeping
Appeals of benefit termination or denial, Minn. Statutes 2012 356.96
Fairmont Police Relief Association consolidation, Minn. Statutes 2012 353.669
Fiduciaries, duties, Minn. Statutes 2012 356A.02
Investments, liquidity documentation, Minn. Statutes 2012 356A.06
Local relief association consolidation accounts, Minn. Statutes 2012 353A.09
Minneapolis Firefighters Relief Association consolidation, Minn. Statutes 2012 353.667
Minneapolis Police Relief Association consolidation, Minn. Statutes 2012 353.668
Refunds
Generally, Minn. Statutes 2012 353.657
Interest rates, Minn. Statutes 2012 353.87
Public Employees Retirement Association, Minn. Statutes 2012 353.34
Repayment to
Combined service annuities, Minn. Statutes 2012 356.30
Forfeited service credit, Minn. Statutes 2012 356.44
Individual retirement accounts, using, Minn. Statutes 2012 356.441
Legislators retirement plan, Minn. Statutes 2012 3A.12
Local relief associations, Minn. Statutes 2012 353A.10
Minnesota State Retirement System, Minn. Statutes 2012 352.72
Public Employees Retirement Association, Minn. Statutes 2012 353.71
Qualified annuities, using, Minn. Statutes 2012 356.441
Requirements, Minn. Statutes 2012 356.441
State Patrol retirement fund, Minn. Statutes 2012 352B.30
Teachers Retirement Association, Minn. Statutes 2012 354.50
Volunteer firefighters, Minn. Statutes 2012 353.87
Reports given
Actuarial valuations, Minn. Statutes 2012 356.215
Experience studies, Minn. Statutes 2012 356.215
Financial reports, Minn. Statutes 2012 356.20, 356.23
Investment of funds, Minn. Statutes 2012 356.219
Marriage dissolution actions, pension benefits or rights, Minn. Statutes 2012 356.49
Postretirement adjustments, Minn. Statutes 2012 356.42
State auditor, duties, Minn. Statutes 2012 356.219
Reserves, prior service credit purchases, Minn. Statutes 2012 356.30
Retirement annuities, see Normal retirement annuities under this topic
Retirement plan alternatives
Active members, local relief consolidation accounts, merger, Minn. Statutes 2012 353.665
Police, post-1980 employees, Minn. Statutes 2012 423A.01
Salaried firefighters, post-1980 employees, Minn. Statutes 2012 423A.01
Sheriffs' association members, Minn. Statutes 2012 353.64
Volunteer ambulance service personnel, Minn. Statutes 2012 353.86
Volunteer firefighters, Minn. Statutes 2012 353.87
Rice County correctional officers, Minn. Statutes 2012 353.64, 353.652
Rule of 90, eligibility, Minn. Statutes 2012 353.30
Salary credit
Reduced salary period credit, Minn. Statutes 2012 353.0162
Unit value, Minneapolis firefighters, police, Minn. Statutes 2012 353.01
Service credit
Allowable service, Minneapolis firefighters, police, Minn. Statutes 2012 353.01
Average salary calculations, Minn. Statutes 2012 354.05
Combined service annuities, Minn. Statutes 2012 356.30
Combined service benefits, Minn. Statutes 2012 356.302, 356.303
Forfeited service, refund repayments, Minn. Statutes 2012 356.44
Furlough, Minn. Statutes 2012 353.012
Local relief association service, purchase, Minn. Statutes 2012 353A.10
Military or uniformed service credit, Minn. Statutes 2012 356.635
Minneapolis Firefighters Relief Association consolidation, Minn. Statutes 2012 353.667
Minneapolis Police Relief Association consolidation, Minn. Statutes 2012 353.668
Proportionate retirement annuities, Minn. Statutes 2012 356.32
Purchase procedures, strike periods, Minn. Statutes 2012 356.195
Restored service credit, Minn. Statutes 2012 356.44
Uncredited military service, purchase, Minn. Statutes 2012 353.01
University of Minnesota employees, Minn. Statutes 2012 352.016
Workers' compensation recipients, Minn. Statutes 2012 353.01
Wrongful discharges, Minn. Statutes 2012 356.50
Service pensions, salary base, Minn. Statutes 2012 423A.01
Social Security benefits
Exclusion, Minn. Statutes 2012 355.07
Rice County correctional officers, offset to other benefits, Minn. Statutes 2012 353.652
Spouses, retirement annuities, Minn. Statutes 2012 356.46
State aid
Amortization state aid, Minn. Statutes 2012 423A.02
Excess police state aid, failure to pay, collection process, Minn. Statutes 2012 353.28
Withholding, investment reporting noncompliance, Minn. Statutes 2012 356.219
Statutes of limitations, breach of fiduciary duty, Minn. Statutes 2012 356A.12
Subpoenas, overpayment of benefits, Minn. Statutes 2012 356.401
Successor organizations, Minn. Statutes 2012 356.20, 356.215
Supplemental needs trusts, optional annuity, Minn. Statutes 2012 356.465
Surviving spouses
Former spouses, Minn. Statutes 2012 353.657
Payments to, postretirement adjustments, unpaid amounts, Minn. Statutes 2012 356.42
Survivor benefits
Beneficiaries charged or convicted of causing member's death, Minn. Statutes 2012 356.406
Combined service survivor benefits, Minn. Statutes 2012 356.303
Definitions, Minn. Statutes 2012 356.406
Exemption from process, Minn. Statutes 2012 356.401
Generally, Minn. Statutes 2012 353.657
Local relief consolidation accounts, merger, Minn. Statutes 2012 353.665
Maximum family benefit, Minn. Statutes 2012 353.656, 353.657
Minneapolis Firefighters Relief Association consolidation, Minn. Statutes 2012 353.6511, 353.657
Minneapolis Police Relief Association consolidation, Minn. Statutes 2012 353.6512, 353.657
Overpayment of benefits, subpoenas, Minn. Statutes 2012 356.401
Post-1973 members, Minn. Statutes 2012 353.85
Postretirement adjustments, Minn. Statutes 2012 353.657, 356.42
Postretirement interest rate adjustments, Minn. Statutes 2012 353.71, 356.215
Remarriage, effect, Minn. Statutes 2012 356.407
Simultaneous payment of retirement annuities, Minn. Statutes 2012 356.40
Waivers, Minn. Statutes 2012 353.656
Termination of membership, volunteer firefighters, notice, Minn. Statutes 2012 353.87
Termination of plan or fund, Minn. Statutes 2012 356.001
Transfer of funds, local relief association accounts and public employees police and fire fund, Minn. Statutes 2012 353A.09
Tribal peace officers exercising state arrest powers, Minn. Statutes 2012 353.64, 353.666
Unfunded actuarial accrued liability, Minn. Statutes 2012 356.215, 356.22
Vesting requirements
Disability benefits, Minn. Statutes 2012 353.656
Early retirement, Minn. Statutes 2012 353.651
Generally, Minn. Statutes 2012 353.651
Military Affairs Department firefighters, Minn. Statutes 2012 353.656, 353.657
Service credit, see same under this topic
Survivor benefits, Minn. Statutes 2012 353.657
Violations and penalties
Fiduciaries, felony violations, service prohibition, Minn. Statutes 2012 609B.177
Investment reporting, noncompliance, Minn. Statutes 2012 356.219
Prohibited transactions, defined, Minn. Statutes 2012 356A.06
Virginia Firefighters Relief Association merger, Minn. Statutes 2012 353.6691
Volunteer ambulance service personnel, Minn. Statutes 2012 353.86
Volunteer firefighters
Generally, see VOLUNTEER FIREFIGHTER RELIEF ASSOCIATIONS
Participation, limitations, refunds, Minn. Statutes 2012 353.87
Volunteer Firefighters' Relief Association Financing Guidelines Act, Minn. Statutes 2012 69.771
Waivers
State aid or appropriations, withholding for investment reporting noncompliance, Minn. Statutes 2012 356.219
Survivor benefits, Minn. Statutes 2012 353.656
Workers' compensation benefits, service credit, while receiving temporary benefits, Minn. Statutes 2012 353.01
Wrongful discharges, Minn. Statutes 2012 356.50