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 2019 356.49

Accounting and bookkeeping

Financial and actuarial reporting practices, Minn. Statutes 2019 356.20, 356.215

Refund repayments, Minn. Statutes 2019 356.441

Accumulated contributions, abandoned amounts, disposition, Minn. Statutes 2019 356.65

Actuarial valuations

Alternative valuations, Minn. Statutes 2019 356.23

Copies, Minn. Statutes 2019 356A.07

Financial reporting requirements, Minn. Statutes 2019 356.20

Generally, Minn. Statutes 2019 356.214, 356.215

Legislature, rights, Minn. Statutes 2019 356.22

Present value, single life annuity, rate conversion to, Minn. Statutes 2019 356.635

Supplemental actuarial valuations, Minn. Statutes 2019 356.23

Actuaries

Actuarial valuations, see same under this topic

Approved actuaries, Minn. Statutes 2019 356.214, 356.215

Contracts, Minn. Statutes 2019 356.214

Duties, Minn. Statutes 2019 356.214

Administration, expenses, Minn. Statutes 2019 356.215

Age of retirement

Disability benefits, Minn. Statutes 2019 353.656

Generally, Minn. Statutes 2019 353.651

Normal retirement age, Minn. Statutes 2019 353.01, 356.403

Proportionate retirement annuities, Minn. Statutes 2019 356.32

Survivor benefits, Minn. Statutes 2019 353.657

Amortization state aid, additional, Minn. Statutes 2019 423A.02, 423A.022

Annuities

Abandoned amounts, disposition, Minn. Statutes 2019 356.65

Bounce back annuities, Minn. Statutes 2019 353.30

Combined service annuities, Minn. Statutes 2019 356.30

Deferred annuities, Minn. Statutes 2019 353.68, 356.30

Early retirement, see same under this topic

Exemption from process, Minn. Statutes 2019 356.401

Increases, automatic, Minn. Statutes 2019 353.30

Joint and survivor annuities, Minn. Statutes 2019 353.30, 353.657, 356.46, 356.461

Normal retirement annuities, see same under this topic

Optional annuities, Minn. Statutes 2019 353.656, 356.46

Payment, date, Minn. Statutes 2019 356.40

Proportionate retirement annuities, Minn. Statutes 2019 356.32

Qualified annuities, using for refund repayments, Minn. Statutes 2019 356.441

Reduction to recover overpayments, Minn. Statutes 2019 353.656

Repayment, wrongful discharges, Minn. Statutes 2019 356.50

Appeals, disability benefits, denials, Minn. Statutes 2019 353.656

Appeals procedure, Minn. Statutes 2019 356.96

Applicable service, defined, Minn. Statutes 2019 353.01

Application of law

Minneapolis Firefighters Relief Association consolidation, Minn. Statutes 2019 353.6511

Minneapolis Police Relief Association consolidation, Minn. Statutes 2019 353.6512

Appropriations to, withholding, investment reporting noncompliance, Minn. Statutes 2019 356.219

Assets

Generally, Minn. Statutes 2019 356.215

Investment diversification, Minn. Statutes 2019 356A.06

Limitations on use, Minn. Statutes 2019 356.63

Local relief consolidation accounts, merger, Minn. Statutes 2019 353.665

Title, holding, Minn. Statutes 2019 356A.06

Unneeded assets, certification, Minn. Statutes 2019 11A.23

Audits and examinations, financial reporting, Minn. Statutes 2019 356.20

Beneficiaries, payments to

Benefit distribution upon plan termination, Minn. Statutes 2019 356.001

Postretirement adjustments, unpaid amounts, Minn. Statutes 2019 356.42

Refunds, Minn. Statutes 2019 353.657

Benefits

Abandoned amounts, disposition, Minn. Statutes 2019 356.65

Benefit provisions summary, Minn. Statutes 2019 356A.07

Combined service benefits, Minn. Statutes 2019 356.302, 356.303

Definitions, Minn. Statutes 2019 356.635, 356A.01

Disability benefits, see same under this topic

Distribution, notice, Minn. Statutes 2019 356.001

Eligible rollover distributions, Minn. Statutes 2019 356.635

Exemption from process, Minn. Statutes 2019 356.401

Fiduciaries, duties, Minn. Statutes 2019 356A.02

Increases, automatic, Minn. Statutes 2019 353.30

Internal Revenue Code compliance, Minn. Statutes 2019 356.635

Local relief association consolidation accounts, Minn. Statutes 2019 353.659

Members' nonforfeitable interest, Minn. Statutes 2019 356.001

Payment, date, Minn. Statutes 2019 356.40

Present value, single life annuity, rate conversion to, Minn. Statutes 2019 356.635

Subpoena authority, Minn. Statutes 2019 356.401

Survivor benefits, see same under this topic

Termination of plan or fund, procedures, Minn. Statutes 2019 356.001

Termination or denial, Minn. Statutes 2019 356.96

Bounce back annuities, Minn. Statutes 2019 353.30

Breach of fiduciary duty

Cofiduciaries, liability, Minn. Statutes 2019 356A.10

Generally, Minn. Statutes 2019 356A.09

Indemnification, Minn. Statutes 2019 356A.11

Lawsuits, Minn. Statutes 2019 356A.12

Buybacks

Prior service credit, Minn. Statutes 2019 356.30

Reduced salary periods, salary credit, Minn. Statutes 2019 353.0162

Service credit, wrongful discharges, Minn. Statutes 2019 356.50

Service credit purchase procedures, strike periods, Minn. Statutes 2019 356.195

Certificates and certification

Economic interest statements, list of filings, Minn. Statutes 2019 356A.06

Unneeded assets, Minn. Statutes 2019 11A.23

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

Cofiduciaries

Generally, Minn. Statutes 2019 356A.10

Service of process on, Minn. Statutes 2019 356A.12

Combined service annuities, Minn. Statutes 2019 356.30

Combined service disability benefits, Minn. Statutes 2019 356.302

Combined service survivor benefits, Minn. Statutes 2019 356.303

Compensation and salaries

Definitions, Minn. Statutes 2019 353.01, 353.651

Fiduciaries, Minn. Statutes 2019 356A.06, 356A.08

Contested cases

Adverse determinations, eligibility, benefits, or other rights, Minn. Statutes 2019 356A.07

Appeals of benefit termination or denial, Minn. Statutes 2019 356.96

Continuing education, fiduciaries, Minn. Statutes 2019 356A.13

Contributions to more than one public retirement plan, Minn. Statutes 2019 353.01, 354.094

Copies, plan documents, summaries, and reports, Minn. Statutes 2019 356A.07

Coverage by more than one system, Minn. Statutes 2019 356.311

Coverage errors, correction, Minn. Statutes 2019 356.99

Credits to, abandoned contributions, annuities, or benefits, Minn. Statutes 2019 356.65

Custodian bank accounts, establishment, Minn. Statutes 2019 356.001

Data, access, marriage dissolution actions, Minn. Statutes 2019 356.49

Decedents estates, payments to

Postretirement adjustments, unpaid amounts, Minn. Statutes 2019 356.42

Refunds, Minn. Statutes 2019 353.657

Dedicated fund, uses, Minn. Statutes 2019 356.63

Deferred annuities

Amount, computation, Minn. Statutes 2019 353.68

Augmentation, Minn. Statutes 2019 353.68, 353E.05, 356.30

Local relief consolidation accounts, merger, Minn. Statutes 2019 353.665

Deferred compensation, see STATE DEFERRED COMPENSATION PLAN

Definitions

Actuarial valuations, Minn. Statutes 2019 356.215

Correction of coverage errors, Minn. Statutes 2019 356.99

Fire state aid, Minn. Statutes 2019 477B.01

Internal Revenue Code compliance, Minn. Statutes 2019 356.635

Loss of survivor benefits, Minn. Statutes 2019 356.406

Police or fire state aid, Minn. Statutes 2019 69.011, 423A.022

Public Employees Retirement Association, Minn. Statutes 2019 353.01, 353.651

Public pension fiduciary responsibility, Minn. Statutes 2019 356A.01, 356A.06

Dependent children, see Survivor benefits under this topic

Depositories, designation, Minn. Statutes 2019 356A.06

Deposits to, Minn. Statutes 2019 353.65

Disability benefits

Combined service disability benefits, Minn. Statutes 2019 356.302

Disability determination procedures, Minn. Statutes 2019 353.031

Generally, Minn. Statutes 2019 353.656

Health insurance premiums, withholding, Minn. Statutes 2019 356.87

Internal Revenue Code, incorporation by reference, Minn. Statutes 2019 356.635

Local relief consolidation accounts, merger, Minn. Statutes 2019 353.665

Medical advisor, duties, Minn. Statutes 2019 353.031

Minneapolis Firefighters Relief Association consolidation, Minn. Statutes 2019 353.6511, 353.656

Minneapolis Police Relief Association consolidation, Minn. Statutes 2019 353.6512, 353.656

Offsets, Minn. Statutes 2019 353.652, 353.656

Optional annuities, see same under this topic

Postretirement adjustments, Minn. Statutes 2019 353.656, 356.42

Reports about, Minn. Statutes 2019 353.33

Retirement benefit accrual rate increase, Minn. Statutes 2019 353.656, 356.315

Rice County correctional officers, offsets, Minn. Statutes 2019 353.652

Supplemental needs trusts, Minn. Statutes 2019 356.465

Wrongful discharges, effect on, Minn. Statutes 2019 356.50

Disclosure

Actuarial valuations, Minn. Statutes 2019 356.215

Fiduciaries, Minn. Statutes 2019 356A.03, 356A.06

Financial reporting requirements, Minn. Statutes 2019 356.20

Dispute resolution

Minneapolis Firefighters Relief Association consolidation, Minn. Statutes 2019 353.6511

Minneapolis Police Relief Association consolidation, Minn. Statutes 2019 353.6512

Dissolution of marriage, retirement benefits or rights

Information regarding, Minn. Statutes 2019 356.49

Optional annuities, revocation, Minn. Statutes 2019 356.48

Donations, authority to accept, Minn. Statutes 2019 356.631

Early retirement

Actuarial reduction, Minn. Statutes 2019 352.116

Actuarial valuations, Minn. Statutes 2019 353.30

Age, Minn. Statutes 2019 353.651

Eligibility, Minn. Statutes 2019 353.30

Years of service, Minn. Statutes 2019 353.651

Economic interest statements, fiduciaries, Minn. Statutes 2019 356A.06

Election of coverage, local relief consolidation accounts, merger, Minn. Statutes 2019 353.665

Employee contributions

Amount, Minn. Statutes 2019 353.65

Cost ratio, policy of state, Minn. Statutes 2019 353.63

Employers, pick up after 1982, Minn. Statutes 2019 356.62

Federal compensation limits, Minn. Statutes 2019 356.611

Hennepin Healthcare System emergency medical personnel, Minn. Statutes 2019 353.64

Local relief consolidation accounts, merger, Minn. Statutes 2019 353.665

Metropolitan Council transit police officers, Minn. Statutes 2019 353.64

Minneapolis firefighters relief association consolidation, Minn. Statutes 2019 353.65

Minneapolis police relief association consolidation, Minn. Statutes 2019 353.65

Public Employees Retirement Association, duties, Minn. Statutes 2019 353.65

Reports about, Minn. Statutes 2019 356.62

Volunteer ambulance service personnel, Minn. Statutes 2019 353.86

Volunteer firefighters, Minn. Statutes 2019 353.87

Workers' compensation recipients, service credit, Minn. Statutes 2019 353.01

Wrongful discharges, service credit, Minn. Statutes 2019 356.50

Employees of the retirement plan, indemnification, breach of fiduciary duty, Minn. Statutes 2019 356A.11

Employer contributions

Amount, Minn. Statutes 2019 353.65

Cost ratio, policy of state, Minn. Statutes 2019 353.63

Failure to pay, collection process, Minn. Statutes 2019 353.28

Financing options, administrative costs, Minn. Statutes 2019 353.28

Generally, Minn. Statutes 2019 353.64

Local relief consolidation accounts, merger, Minn. Statutes 2019 353.665

Metropolitan Airports Commission, application of state aid toward, Minn. Statutes 2019 69.031

Minneapolis Firefighters Relief Association consolidation, Minn. Statutes 2019 353.65

Minneapolis Police Relief Association consolidation, Minn. Statutes 2019 353.65

Police state aid, applying toward, Minn. Statutes 2019 69.031

Public Employees Retirement Association, duties, Minn. Statutes 2019 353.65

Volunteer ambulance service personnel, Minn. Statutes 2019 353.86

Volunteer firefighters, Minn. Statutes 2019 353.87, 353G.08

Workers' compensation recipients, service credit, Minn. Statutes 2019 353.01

Wrongful discharges, service credit, Minn. Statutes 2019 356.50

Employers

Benefit provision summaries, duties, Minn. Statutes 2019 356A.07

Certifying to, Minn. Statutes 2019 353.28

Dissolution, allocation of receivables, Minn. Statutes 2019 356.98

Employer contributions, see same under this topic

Financial reports, Minn. Statutes 2019 356.20

Hennepin Healthcare System, Minn. Statutes 2019 353.64

Metropolitan Airports Commission, Minn. Statutes 2019 353.64

Metropolitan Council, Minn. Statutes 2019 353.64

Military Affairs Department, Minn. Statutes 2019 353.64

Payments by, prior service credit purchases, Minn. Statutes 2019 356.551

Payroll deductions, Minn. Statutes 2019 353.65

Reports given, Minn. Statutes 2019 356.50, 356.62

Sheriffs' association, Minn. Statutes 2019 353.64

Employing units, duties, see Employers under this topic

Establishment, Minn. Statutes 2019 353.65

Exclusions from coverage

Elected or appointed public officers, membership continuation, Minn. Statutes 2019 353.64

Excluded employees, Minn. Statutes 2019 353.01

University of Minnesota police officers, Minn. Statutes 2019 353.64

Executive director, benefit termination or denial, appeals, Minn. Statutes 2019 356.96

Experience studies, Minn. Statutes 2019 356.214, 356.215

Fiduciaries

Activities, generally, Minn. Statutes 2019 356A.02

Assets, title, Minn. Statutes 2019 356A.06

Breach of conduct or duties, Minn. Statutes 2019 356A.09 to 356A.12

Compensation and salaries, Minn. Statutes 2019 356A.06, 356A.08

Continuing education, Minn. Statutes 2019 356A.13

Definitions, Minn. Statutes 2019 356A.01

Direct or indirect profits, Minn. Statutes 2019 356A.06

Disclosure, Minn. Statutes 2019 356A.03, 356A.06

Duties, Minn. Statutes 2019 356A.02, 356A.04, 356A.05

Economic interest statements, Minn. Statutes 2019 356A.06

Felony violations, documentation, service prohibition, Minn. Statutes 2019 356A.03, 609B.177

Generally, Minn. Statutes 2019 356A.01 to 356A.13

Investments, duties, Minn. Statutes 2019 356A.02, 356A.06

Prohibited transactions, Minn. Statutes 2019 356A.06

Service of process on, Minn. Statutes 2019 356A.12

Standard of conduct, Minn. Statutes 2019 356A.04

Filing with

Optional annuities, revocation, Minn. Statutes 2019 356.48

Postretirement adjustments, Minn. Statutes 2019 356.42

Proportionate retirement annuities, applications, Minn. Statutes 2019 356.32

Financial reports

Alternative reports, Minn. Statutes 2019 356.23

Copies, distribution, Minn. Statutes 2019 356.20, 356A.07

Requirements, generally, Minn. Statutes 2019 356.20

Firefighters, see FIREFIGHTERS

Former members

Coordinated fund annuities, restriction, Minn. Statutes 2019 353.01

Marriage dissolution actions, information requirements, Minn. Statutes 2019 356.49

Former spouses, payments and survivor benefits, Minn. Statutes 2019 353.657

Full funding, established dates for, Minn. Statutes 2019 356.215

Funds and accounts

Custodian bank accounts, Minn. Statutes 2019 356.001

Dedicated fund, Minn. Statutes 2019 356.63

Furlough, credits, Minn. Statutes 2019 353.012

Generally, Minn. Statutes 2019 353.63 to 353.68

Gifts and bequests, authority to accept, Minn. Statutes 2019 356.631

Governing board of a pension plan

Defined, Minn. Statutes 2019 356A.01

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

Governing body rules and policies, defined as plan documents, Minn. Statutes 2019 356A.01

Governmental subdivisions, duties, see Employers under this topic

Guardians of minors, payments to, survivor benefits, Minn. Statutes 2019 353.657

Hennepin Healthcare System emergency medical personnel, Minn. Statutes 2019 353.64, 353.656

Information services, Minn. Statutes 2019 356.97

Insurance, public employees program, Minn. Statutes 2019 43A.316, 356.87

Insurance or insurance companies law, exclusion, Minn. Statutes 2019 353.16

Interest rates

Actuarial valuations, Minn. Statutes 2019 356.215

Generally, Minn. Statutes 2019 356.59

Internal Revenue Code, incorporation by reference, Minn. Statutes 2019 356.635

Investment of funds

Fiduciaries, duties, Minn. Statutes 2019 356A.02, 356A.06

Investment expenses, Minn. Statutes 2019 356.215

Policy statement, Minn. Statutes 2019 356.219

Reports about, Minn. Statutes 2019 356.219

Requirements, generally, Minn. Statutes 2019 356A.06

Joint and survivor annuities

Computation, Minn. Statutes 2019 356.461

Generally, Minn. Statutes 2019 353.30

Mandatory, Minn. Statutes 2019 356.46

Refunds, joint and survivor annuities in lieu of, Minn. Statutes 2019 353.657

Lawsuits, breach of fiduciary duty, Minn. Statutes 2019 356A.12

Liability

Cofiduciaries, Minn. Statutes 2019 356A.10

Local relief consolidation accounts, merger, Minn. Statutes 2019 353.665

Unfunded actuarial accrued liability, Minn. Statutes 2019 356.215, 356.22

Life insurance death benefits, authority to accept, Minn. Statutes 2019 356.631

Mail and mailing

Benefit distribution notice, Minn. Statutes 2019 356.001

Retirement annuities, information, completed applications, Minn. Statutes 2019 356.46

Meetings, see OPEN MEETING LAW

Member contributions, see Employee contributions under this topic

Members

Actuarial valuations, Minn. Statutes 2019 356.215

Death caused by surviving beneficiary, loss of survivor benefits, Minn. Statutes 2019 356.406

Definitions, Minn. Statutes 2019 356.406, 356A.01

Exclusion by other plans, MSRS, Minn. Statutes 2019 352.01

Exclusions from coverage, Minn. Statutes 2019 353.01

Generally, Minn. Statutes 2019 353.64

Marriage dissolution actions, information requirements, Minn. Statutes 2019 356.49

Payments by, prior service credit purchases, Minn. Statutes 2019 356.551

Payments to, benefit distribution upon plan termination, Minn. Statutes 2019 356.001

Proof of death, notice, Minn. Statutes 2019 356.001

Remarriage, effect on survivor benefits, Minn. Statutes 2019 356.407

Reports received, Minn. Statutes 2019 356.20, 356.62, 356A.07

Representation, PERA board of trustees, Minn. Statutes 2019 353.03

Volunteer ambulance service personnel, Minn. Statutes 2019 353.86

Volunteer firefighters, Minn. Statutes 2019 353.87

Merger, local relief association consolidation accounts, Minn. Statutes 2019 353.665

Military or uniformed service credit, Minn. Statutes 2019 356.635

Minneapolis Firefighters Relief Association (MFRA) consolidation

Allowable service, Minn. Statutes 2019 353.01

Alternative benefit coverage provisions, Minn. Statutes 2019 353.6511

Employee contributions, Minn. Statutes 2019 353.65

Employer contributions, Minn. Statutes 2019 353.65

Fiduciary indemnification, Minn. Statutes 2019 353.665

Fraternal organization dues, Minn. Statutes 2019 353.03

Health insurance account retention and administrative expenses, Minn. Statutes 2019 353.665

Salary credit, unit value, Minn. Statutes 2019 353.01

Successor in interest, Minn. Statutes 2019 353.665

Minneapolis Police Relief Association (MPRA) consolidation

Allowable service, Minn. Statutes 2019 353.01

Alternative benefit coverage provisions, Minn. Statutes 2019 353.6512

Employee contributions, Minn. Statutes 2019 353.65

Employer contributions, Minn. Statutes 2019 353.65

Fiduciary indemnification, Minn. Statutes 2019 353.665

Fraternal organization dues, Minn. Statutes 2019 353.03

Health insurance account retention and administrative expenses, Minn. Statutes 2019 353.665

Pension, ineligibility, prisoners, Minn. Statutes 2019 609B.455

Salary credit, unit value, Minn. Statutes 2019 353.01

Service pensions, ineligibility, prisoners, Minn. Statutes 2019 609B.455

Successor in interest, Minn. Statutes 2019 353.665

Municipal contributions, see Employer contributions under this topic

Normal retirement annuities

Age, Minn. Statutes 2019 353.651

Amount, formula, Minn. Statutes 2019 352.115, 353.651

Application for, Minn. Statutes 2019 353.656, 353.67

Early retirement, see same under this topic

Exemption from process, Minn. Statutes 2019 356.401

Generally, Minn. Statutes 2019 356.46

Health insurance premiums, withholding, Minn. Statutes 2019 356.87

Local relief consolidation accounts, merger, Minn. Statutes 2019 353.665

Minneapolis Firefighters Relief Association consolidation, Minn. Statutes 2019 353.6511

Minneapolis Police Relief Association consolidation, Minn. Statutes 2019 353.6512

Offsets, Minn. Statutes 2019 353.652

Postretirement adjustments, Minn. Statutes 2019 356.42

Proportionate retirement annuities, Minn. Statutes 2019 356.32

Retirement benefit accrual rate increase, Minn. Statutes 2019 353.651, 356.315

Rice County correctional officers, offsets, Minn. Statutes 2019 353.652

Simultaneous payment of survivor benefits, Minn. Statutes 2019 356.40

Years of service, Minn. Statutes 2019 353.651

Optional annuities

Generally, Minn. Statutes 2019 353.656

Information summaries, distribution, Minn. Statutes 2019 356.46

Joint and survivor annuities, Minn. Statutes 2019 353.30, 353.657, 356.46, 356.461

Revocation, Minn. Statutes 2019 356.48

Supplemental needs trusts, Minn. Statutes 2019 356.465

Payments by

Allowable expenses, Minn. Statutes 2019 356.001

Benefit distribution upon plan termination, Minn. Statutes 2019 356.001

Disbursements, generally, Minn. Statutes 2019 353.65

Fiduciaries, duties, Minn. Statutes 2019 356A.02

Health insurance premiums, Minn. Statutes 2019 356.87

Payments to, health insurance, administrative expenses, Minn. Statutes 2019 356.87

Payroll deductions, employee contributions, Minn. Statutes 2019 353.65

Peace officers, see PEACE OFFICERS

Plan documents, copies to members, Minn. Statutes 2019 356A.07

Policy of state, Minn. Statutes 2019 353.63

Postretirement adjustments

Disability benefits, Minn. Statutes 2019 353.656

Eligibility for, Minn. Statutes 2019 353.651

Generally, Minn. Statutes 2019 356.415, 356.42

Local relief consolidation accounts, merger, Minn. Statutes 2019 353.665

Lump-sum payments, conversion to monthly annuity, Minn. Statutes 2019 356.431

Minneapolis Firefighters Relief Association consolidation, Minn. Statutes 2019 353.6511

Minneapolis Police Relief Association consolidation, Minn. Statutes 2019 353.6512

Survivor benefits, Minn. Statutes 2019 353.657

Postretirement investment fund, participation, local relief consolidation accounts, merger, Minn. Statutes 2019 353.665

Prior service credit, purchases

Generally, Minn. Statutes 2019 356.551

Reserves requirements, Minn. Statutes 2019 356.30

Strike periods, Minn. Statutes 2019 356.195

Tribal peace officers, Minn. Statutes 2019 353.666

Proportionate retirement annuities, Minn. Statutes 2019 356.32

Public employees insurance program, Minn. Statutes 2019 43A.316, 356.87

Public Employees Retirement Association, generally, Minn. Statutes 2019 353.68

Purpose, Minn. Statutes 2019 356.001

Records and record keeping

Appeals of benefit termination or denial, Minn. Statutes 2019 356.96

Fiduciaries, duties, Minn. Statutes 2019 356A.02

Investments, liquidity documentation, Minn. Statutes 2019 356A.06

Refunds

Generally, Minn. Statutes 2019 353.657

Interest rates, Minn. Statutes 2019 353.87, 356.59

Public Employees Retirement Association, Minn. Statutes 2019 353.34

Repayment to

Combined service annuities, Minn. Statutes 2019 356.30

Forfeited service credit, Minn. Statutes 2019 356.44

Individual retirement accounts, using, Minn. Statutes 2019 356.441

Qualified annuities, using, Minn. Statutes 2019 356.441

Requirements, Minn. Statutes 2019 356.441

Volunteer firefighters, Minn. Statutes 2019 353.87

Reports given

Actuarial valuations, Minn. Statutes 2019 356.215

Experience studies, Minn. Statutes 2019 356.215

Financial reports, Minn. Statutes 2019 356.20, 356.23

Investment of funds, Minn. Statutes 2019 356.219

Marriage dissolution actions, pension benefits or rights, Minn. Statutes 2019 356.49

Postretirement adjustments, Minn. Statutes 2019 356.42

State auditor, duties, Minn. Statutes 2019 356.219

Reserves, prior service credit purchases, Minn. Statutes 2019 356.30

Retirement annuities, see Normal retirement annuities under this topic

Retirement plan alternatives

Active members, local relief consolidation accounts, merger, Minn. Statutes 2019 353.665

Sheriffs' association members, Minn. Statutes 2019 353.64

Volunteer ambulance service personnel, Minn. Statutes 2019 353.86

Volunteer firefighters, Minn. Statutes 2019 353.87

Rice County correctional officers, Minn. Statutes 2019 353.64, 353.652

Rule of 90, eligibility, Minn. Statutes 2019 353.30

Salary credit

Reduced salary period credit, Minn. Statutes 2019 353.0162

Unit value, Minneapolis firefighters, police, Minn. Statutes 2019 353.01

Service credit

Allowable service, Minneapolis firefighters, police, Minn. Statutes 2019 353.01

Average salary calculations, Minn. Statutes 2019 354.05

Combined service annuities, Minn. Statutes 2019 356.30

Combined service benefits, Minn. Statutes 2019 356.302, 356.303

Forfeited service, refund repayments, Minn. Statutes 2019 356.44

Furlough, Minn. Statutes 2019 353.012

Military or uniformed service credit, Minn. Statutes 2019 356.635

Proportionate retirement annuities, Minn. Statutes 2019 356.32

Purchase procedures, strike periods, Minn. Statutes 2019 356.195

Restored service credit, Minn. Statutes 2019 356.44

University of Minnesota employees, Minn. Statutes 2019 352.016

Workers' compensation recipients, Minn. Statutes 2019 353.01

Wrongful discharges, Minn. Statutes 2019 356.50

Social Security benefits

Exclusion, Minn. Statutes 2019 355.07

Rice County correctional officers, offset to other benefits, Minn. Statutes 2019 353.652

Spouses, retirement annuities, Minn. Statutes 2019 356.46

State aid

Amortization state aid, Minn. Statutes 2019 423A.02, 423A.022

Excess police state aid, failure to pay, collection process, Minn. Statutes 2019 353.28

Generally, Minn. Statutes 2019 353.65

Withholding, investment reporting noncompliance, Minn. Statutes 2019 356.219

Statutes of limitations, breach of fiduciary duty, Minn. Statutes 2019 356A.12

Subpoenas, overpayment of benefits, Minn. Statutes 2019 356.401

Successor organizations, Minn. Statutes 2019 353.665, 356.20, 356.215

Supplemental needs trusts, optional annuity, Minn. Statutes 2019 356.465

Surviving spouses

Former spouses, Minn. Statutes 2019 353.657

Payments to, postretirement adjustments, unpaid amounts, Minn. Statutes 2019 356.42

Survivor benefits

Beneficiaries charged or convicted of causing member's death, Minn. Statutes 2019 356.406

Combined service survivor benefits, Minn. Statutes 2019 356.303

Definitions, Minn. Statutes 2019 356.406

Exemption from process, Minn. Statutes 2019 356.401

Generally, Minn. Statutes 2019 353.657

Health insurance premiums, withholding, Minn. Statutes 2019 356.87

Internal Revenue Code, incorporation by reference, Minn. Statutes 2019 356.635

Joint and survivor annuities, computation, Minn. Statutes 2019 356.461

Local relief consolidation accounts, merger, Minn. Statutes 2019 353.665

Maximum family benefit, Minn. Statutes 2019 353.656, 353.657

Minneapolis Firefighters Relief Association consolidation, Minn. Statutes 2019 353.6511, 353.657

Minneapolis Police Relief Association consolidation, Minn. Statutes 2019 353.6512, 353.657

Overpayment of benefits, subpoenas, Minn. Statutes 2019 356.401

Postretirement adjustments, Minn. Statutes 2019 353.657, 356.42

Remarriage, effect, Minn. Statutes 2019 356.407

Simultaneous payment of retirement annuities, Minn. Statutes 2019 356.40

Waivers, Minn. Statutes 2019 353.656

Termination of membership, volunteer firefighters, notice, Minn. Statutes 2019 353.87

Termination of plan or fund, Minn. Statutes 2019 356.001

Tribal peace officers exercising state arrest powers, Minn. Statutes 2019 353.64, 353.666

Unfunded actuarial accrued liability, Minn. Statutes 2019 356.215, 356.22

Vesting requirements

Disability benefits, Minn. Statutes 2019 353.656

Generally, Minn. Statutes 2019 353.651

Military Affairs Department firefighters, Minn. Statutes 2019 353.656, 353.657

Service credit, see same under this topic

Survivor benefits, Minn. Statutes 2019 353.657

Violations and penalties

Fiduciaries, felony violations, service prohibition, Minn. Statutes 2019 609B.177

Investment reporting, noncompliance, Minn. Statutes 2019 356.219

Prohibited transactions, defined, Minn. Statutes 2019 356A.06

Volunteer ambulance service personnel, Minn. Statutes 2019 353.86

Volunteer firefighters

Generally, see VOLUNTEER FIREFIGHTER RELIEF ASSOCIATIONS

Participation, limitations, refunds, Minn. Statutes 2019 353.87

Volunteer Firefighters' Relief Association Financing Guidelines Act, Minn. Statutes 2019 424A.091

Waivers

State aid or appropriations, withholding for investment reporting noncompliance, Minn. Statutes 2019 356.219

Survivor benefits, Minn. Statutes 2019 353.656

Workers' compensation benefits, service credit, while receiving temporary benefits, Minn. Statutes 2019 353.01

Wrongful discharges, Minn. Statutes 2019 356.50