SAINT PAUL TEACHERS RETIREMENT FUND ASSOCIATION (STPTRFA)

See also DULUTH TEACHERS RETIREMENT FUND ASSOCIATION (DTRFA); TEACHERS

Accounting and bookkeeping

Financial and actuarial reporting practices, Minn. Statutes 2013 16A.055, 356.20, 356.215

Investment expenses, Minn. Statutes 2013 354A.12

Refund repayments, Minn. Statutes 2013 356.441

Accumulated contributions, abandoned amounts, disposition, Minn. Statutes 2013 356.65

Accumulated deductions, see Refunds under this topic

Actuarial valuations

Actuarial equivalent, defined, Minn. Statutes 2013 354A.011

Alternative valuations, Minn. Statutes 2013 356.23

Copies, Minn. Statutes 2013 356A.07

Definitions, Minn. Statutes 2013 354A.011, 356.215

Early retirement annuities, Minn. Statutes 2013 354A.31

Employee/employer contributions, changes in, Minn. Statutes 2013 353.27

Financial reporting requirements, Minn. Statutes 2013 356.20

Generally, Minn. Statutes 2013 356.214, 356.215

Legislature, rights, Minn. Statutes 2013 356.22

Optional annuities, Minn. Statutes 2013 354A.32, 354A.33

Reports about, Minn. Statutes 2013 354A.021, 356.215

Requirements, Minn. Statutes 2013 354A.41

Supplemental actuarial valuations, Minn. Statutes 2013 356.23

Survivor benefits, Minn. Statutes 2013 354A.35

Actuaries

Contracts, Minn. Statutes 2013 354A.021, 356.214

Duties, Minn. Statutes 2013 354A.021, 356.214

Administration

Coordinated program, Minn. Statutes 2013 354A.41

Proposed legislation, Minn. Statutes 2013 356B.05

Administrative expenses

Actuarial valuations, Minn. Statutes 2013 356.215

Definitions, Minn. Statutes 2013 356.215

Supplemental administrative expenses, Minn. Statutes 2013 354A.21

Age of retirement

Combined service disability benefits, Minn. Statutes 2013 356.302

Coordinated members, generally, Minn. Statutes 2013 354A.31

Early retirement, Minn. Statutes 2013 354A.31

Mandatory retirement, Minn. Statutes 2013 354A.21

Normal retirement age, Minn. Statutes 2013 353.01, 354A.011, 356.403, 356.82

Proportionate retirement annuities, Minn. Statutes 2013 356.32

Survivor benefits, Minn. Statutes 2013 354A.35

Annuities

Abandoned amounts, disposition, Minn. Statutes 2013 356.65

Assignment, Minn. Statutes 2013 354A.11

Automatic deposit, Minn. Statutes 2013 356.401

Bounce back annuities, Minn. Statutes 2013 354A.32

Combined service annuities, Minn. Statutes 2013 356.30

Creditors remedies, use prohibited, Minn. Statutes 2013 354A.11

Deferred annuities, Minn. Statutes 2013 354A.35, 354A.37, 356.30

Early retirement, see same under this topic

Estate taxes, exemption, Minn. Statutes 2013 354A.11

Exemption from process, Minn. Statutes 2013 356.401

Joint and survivor annuities, Minn. Statutes 2013 354A.32, 354A.35, 356.46

Normal retirement annuities, see Retirement annuities under this topic

Optional annuities, see same under this topic

Payment, date, Minn. Statutes 2013 356.40

Qualified annuities, using for refund repayments, Minn. Statutes 2013 356.441

Reduced retirement annuity, see Early retirement under this topic

Repayment, wrongful discharges, Minn. Statutes 2013 356.50

Retirement annuities, see same under this topic

Appropriations to, withholding, investment reporting noncompliance, Minn. Statutes 2013 356.219

Approvals by, disability benefit payments, Minn. Statutes 2013 354A.36

Articles of incorporation

Amendments, Minn. Statutes 2013 354A.12, 354A.29

Defined as plan documents, Minn. Statutes 2013 356A.01

Updating of, Minn. Statutes 2013 354A.021

Assets

Definitions, Minn. Statutes 2013 356.215

Investment diversification, Minn. Statutes 2013 356A.06

Limitations on use, Minn. Statutes 2013 356.63

Market valuation method, Minn. Statutes 2013 356.215

Title, holding, Minn. Statutes 2013 356A.06

Assignments, annuities or benefits, Minn. Statutes 2013 354A.11

Attachment, annuities or benefits, exemption, Minn. Statutes 2013 354A.11

Audits and examinations

Evidence of wrongdoing, reports, Minn. Statutes 2013 6.67

Generally, Minn. Statutes 2013 354A.021

Reporting, Minn. Statutes 2013 356.20

Basic members, postretirement adjustments, Minn. Statutes 2013 356.42

Basic program, Minn. Statutes 2013 354A.23

Beneficiaries

Data, classification, disclosure, Minn. Statutes 2013 13.632

Designation, Minn. Statutes 2013 354A.011

Payments to

Benefit distribution upon plan termination, Minn. Statutes 2013 356.001

Guaranteed refund annuity, Minn. Statutes 2013 354A.32

Optional annuities, lump sum payments, Minn. Statutes 2013 354A.34

Postretirement adjustments, unpaid amounts, Minn. Statutes 2013 356.42

Reemployment earnings limitation, excess amounts, Minn. Statutes 2013 356.47

Refunds after death, Minn. Statutes 2013 354A.35

Rollover election, Minn. Statutes 2013 356.47

Survivor benefits, see same under this topic

Benefits

Abandoned amounts, disposition, Minn. Statutes 2013 356.65

Assignment, Minn. Statutes 2013 354A.11

Automatic deposit, Minn. Statutes 2013 356.401

Benefit provisions summary, Minn. Statutes 2013 356A.07

Combined service benefits, Minn. Statutes 2013 356.302, 356.303

Creditors remedies, use prohibited, Minn. Statutes 2013 354A.11

Definitions, Minn. Statutes 2013 354A.011, 356A.01

Disability benefits, see same under this topic

Distribution, notice, Minn. Statutes 2013 356.001

Eligible rollover distributions, Minn. Statutes 2013 356.635

Estate taxes, exemption, Minn. Statutes 2013 354A.11

Exemption from process, Minn. Statutes 2013 356.401

Fiduciaries, duties, Minn. Statutes 2013 356A.02

Health benefits, Minn. Statutes 2013 126C.41

Internal Revenue Code compliance, Minn. Statutes 2013 356.635

Maximum benefit limitations, Minn. Statutes 2013 356.611

Members' nonforfeitable interest, Minn. Statutes 2013 356.001

Overpayment, Minn. Statutes 2013 354A.12

Payment, date, Minn. Statutes 2013 356.40

Subpoena authority, Minn. Statutes 2013 356.401

Survivor benefits, see same under this topic

Termination of plan or fund, procedures, Minn. Statutes 2013 356.001

Board of trustees

Designation by, depositories for assets not held by custodian banks, Minn. Statutes 2013 356A.06

Duties, generally, Minn. Statutes 2013 354A.021

Members, Minn. Statutes 2013 356A.01 to 356A.13

Open meetings, Minn. Statutes 2013 356A.08

Bounce back annuities, Minn. Statutes 2013 354A.32

Breach of fiduciary duty

Cofiduciaries, liability, Minn. Statutes 2013 356A.10

Generally, Minn. Statutes 2013 356A.09

Indemnification, Minn. Statutes 2013 356A.11

Lawsuits, Minn. Statutes 2013 356A.12

Buybacks

Prior service credit, see same under this topic

Refund repayments, Minn. Statutes 2013 354A.23, 354A.38

Service credit, wrongful discharges, Minn. Statutes 2013 356.50

Bylaws

Amendments, Minn. Statutes 2013 354A.12, 354A.29

Defined as plan documents, Minn. Statutes 2013 356A.01

Updating of, Minn. Statutes 2013 354A.021

Certificates and certification

Economic interest statements, list of filings, Minn. Statutes 2013 356A.06

Payroll deductions, shortages, Minn. Statutes 2013 354A.12

Timing of reports, Minn. Statutes 2013 356.219

Certifying to

Leaves of absence, Minn. Statutes 2013 354A.095, 354A.096

Optional annuity beneficiaries, death, Minn. Statutes 2013 354A.32

Chief administrative officer, see Executive director under this topic

Child support, income withholding, Minn. Statutes 2013 354A.11

Cofiduciaries

Duties, generally, Minn. Statutes 2013 356A.10

Liability, Minn. Statutes 2013 356A.10

Service of process on, Minn. Statutes 2013 356A.12

Combined service annuities, Minn. Statutes 2013 356.30

Combined service disability benefits, Minn. Statutes 2013 356.302

Combined service survivor benefits, Minn. Statutes 2013 356.303

Compensation and salaries

Definitions, Minn. Statutes 2013 354A.011

Exclusions, Minn. Statutes 2013 354A.011

Fiduciaries, Minn. Statutes 2013 356A.06, 356A.08

Contested cases, adverse determination of eligibility, benefits, or other rights, Minn. Statutes 2013 356A.07

Continuing education, fiduciaries, Minn. Statutes 2013 356A.13

Contracts and agreements, actuarial services, Minn. Statutes 2013 354A.021

Contribution or deduction errors, correction, Minn. Statutes 2013 354A.12

Contributions to more than one public retirement plan

Restrictions, Minn. Statutes 2013 354.095, 354A.091

Retirement age, Minn. Statutes 2013 353.01

Coordinated members

Postretirement adjustments, Minn. Statutes 2013 356.42

Reemployment following termination, improved benefits, eligibility, Minn. Statutes 2013 354A.31

Coordinated program

Administration, Minn. Statutes 2013 354A.41

Establishment, Minn. Statutes 2013 354A.30

Generally, Minn. Statutes 2013 354A.31 to 354A.41

Retirement annuities, see same under this topic

Coordinated service, pre-1978 service, computation of benefits, Minn. Statutes 2013 354A.40

Copies, plan documents, summaries, and reports, Minn. Statutes 2013 356A.07

Coverage by more than one system, see Portability with other retirement plans under this topic

Coverage or deduction errors, correction, Minn. Statutes 2013 356.99

Covered employees, referendum, Medicare coverage, Minn. Statutes 2013 355.095

Covered governmental entity, see Employers under this topic

Covered salary, Minn. Statutes 2013 354A.011

Creditors remedies, annuities or benefits, use prohibited, Minn. Statutes 2013 354A.11

Custodian bank accounts, establishment, Minn. Statutes 2013 356.001

Data

Access, marriage dissolution actions, Minn. Statutes 2013 356.49

Classification, disclosure, Minn. Statutes 2013 13.632

Decedents estates, payments to, Minn. Statutes 2013 354A.34, 354A.35, 356.42, 356.47

Dedicated fund, uses, Minn. Statutes 2013 356.63

Deferred annuities

Augmentation, Minn. Statutes 2013 354A.37, 356.30

Eligibility, Minn. Statutes 2013 354A.37

Payment, time, Minn. Statutes 2013 354A.37

Survivor benefits, Minn. Statutes 2013 354A.35

Deferred compensation, see STATE DEFERRED COMPENSATION PLAN

Definitions

Actuarial valuations, Minn. Statutes 2013 356.215

Correction of coverage errors, Minn. Statutes 2013 356.99

Loss of survivor benefits, Minn. Statutes 2013 356.406

Public pension fiduciary responsibility, Minn. Statutes 2013 356A.01, 356A.06

Social Security, Minn. Statutes 2013 355.01

Survivor causing death of member, Minn. Statutes 2013 356.406

Teachers retirement, Minn. Statutes 2013 354A.011

Depositories, designation, Minn. Statutes 2013 356A.06

Disability benefits

Combined service disability benefits, Minn. Statutes 2013 356.302, 356.303

Generally, Minn. Statutes 2013 354A.36

Health insurance premiums, withholding, Minn. Statutes 2013 356.87

Medical leave, payment during, Minn. Statutes 2013 354A.096

Permanent and total disability, defined, Minn. Statutes 2013 354A.011

Postretirement adjustments, Minn. Statutes 2013 356.42

Supplemental needs trusts, Minn. Statutes 2013 356.465

Wrongful discharges, effect on, Minn. Statutes 2013 356.50

Disclosure

Actuarial valuations, Minn. Statutes 2013 356.215

Fiduciaries, Minn. Statutes 2013 356A.03, 356A.06

Financial reporting requirements, Minn. Statutes 2013 356.20

Dissolution of marriage

Division of property, Minn. Statutes 2013 354A.11

Optional annuities, revocation, Minn. Statutes 2013 356.48

Retirement benefits or rights, information regarding, Minn. Statutes 2013 356.49

Division of plan, based on election or nonelection of Social Security coverage, Minn. Statutes 2013 355.091

Early retirement

Actuarial reduction, Minn. Statutes 2013 352.116

Actuarial valuations, Minn. Statutes 2013 353.30, 354A.31

Combined service, Minn. Statutes 2013 353.71

Early retirement incentives or health benefits, Minn. Statutes 2013 126C.41

Eligibility, Minn. Statutes 2013 353.30

Generally, Minn. Statutes 2013 354A.31

Economic interest statements, fiduciaries, Minn. Statutes 2013 356A.06

Employee contributions, see Member contributions under this topic

Employees of the retirement plan

Defined as teachers, Minn. Statutes 2013 354A.011

Indemnification, breach of fiduciary duty, Minn. Statutes 2013 356A.11

Employer contributions

Changes in, Minn. Statutes 2013 353.27

Erroneous contributions, adjustments for, Minn. Statutes 2013 354A.12

Extended leaves of absence, Minn. Statutes 2013 354A.091

Generally, Minn. Statutes 2013 354A.12

Maternity leave, Minn. Statutes 2013 354A.095

Medical leave, Minn. Statutes 2013 354A.096

Medicare coverage, Minn. Statutes 2013 355.095

Military or uniformed service credit purchase, Minn. Statutes 2013 354A.093

Parental/parenting leave, Minn. Statutes 2013 354A.095

Part-time teachers, Minn. Statutes 2013 122A.47, 354A.094

Property taxes for, health benefits, Minn. Statutes 2013 126C.41

Rate changes, school aid adjustments due to, Minn. Statutes 2013 127A.50

Reemployed annuitants, Minn. Statutes 2013 354A.12

Sabbatical leave, Minn. Statutes 2013 354A.092

Wrongful discharges, service credit, Minn. Statutes 2013 356.50

Employers

Benefit provision summaries, duties, Minn. Statutes 2013 356A.07

Certificates and certification, leaves of absence, Minn. Statutes 2013 354A.095, 354A.096

Contributions, see Employer contributions under this topic

Dissolution, allocation of receivables, Minn. Statutes 2013 356.98

Payments by, prior service credit purchases, Minn. Statutes 2013 356.551

Payroll deductions, remittance, shortages, liability, Minn. Statutes 2013 354A.12

Reporting violations, fees and penalties, Minn. Statutes 2013 354A.12

Reports given, Minn. Statutes 2013 354A.12, 354A.31, 356.50, 356.62

Reports received, financial reports, Minn. Statutes 2013 356.20

Employing units, duties, see Employers under this topic

Established, Minn. Statutes 2013 354A.021

Estate taxes, annuities or benefits, exemption, Minn. Statutes 2013 354A.11

Exclusions from coverage, members of other teacher retirement plans, Minn. Statutes 2013 354A.011

Execution (creditors remedies), annuities or benefits, exemption, Minn. Statutes 2013 354A.11

Executive director

Definitions, Minn. Statutes 2013 356A.01, 356A.02

Fiduciary duties, Minn. Statutes 2013 356A.01 to 356A.13

Prior service credit purchases, duties, Minn. Statutes 2013 356.551

Experience studies, Minn. Statutes 2013 354A.021, 356.214, 356.215

Extended leaves of absence

Generally, Minn. Statutes 2013 354A.091

Higher education supplemental retirement plan members, Minn. Statutes 2013 136F.43

Fiduciaries

Activities, generally, Minn. Statutes 2013 356A.02

Assets, title, Minn. Statutes 2013 356A.06

Breach of conduct or duties, Minn. Statutes 2013 356A.09 to 356A.12

Compensation and salaries, Minn. Statutes 2013 356A.06, 356A.08

Continuing education, Minn. Statutes 2013 356A.13

Definitions, Minn. Statutes 2013 356A.01

Direct or indirect profits, Minn. Statutes 2013 356A.06

Disclosure, Minn. Statutes 2013 356A.03, 356A.06

Duties, Minn. Statutes 2013 354A.021, 356A.02, 356A.04, 356A.05

Economic interest statements, Minn. Statutes 2013 356A.06

Felony violations, documentation, service prohibition, Minn. Statutes 2013 356A.03, 609B.177

Generally, Minn. Statutes 2013 356A.01 to 356A.13

Investment of funds, see same under this topic

Prohibited transactions, Minn. Statutes 2013 356A.06

Service of process on, Minn. Statutes 2013 356A.12

Standard of conduct, Minn. Statutes 2013 356A.04

Filing with

Beneficiaries, designation form, Minn. Statutes 2013 354A.011

Disability benefit applications, Minn. Statutes 2013 354A.36

Optional annuities, revocation, Minn. Statutes 2013 356.48

Part-time teaching agreements, Minn. Statutes 2013 354A.094

Postretirement adjustments, Minn. Statutes 2013 356.42

Refund applications, Minn. Statutes 2013 354A.37

Retirement annuity applications, Minn. Statutes 2013 354A.31, 356.32

Survivor benefits, Minn. Statutes 2013 354A.35

Financial reports

Alternative reports, Minn. Statutes 2013 356.23

Copies, distribution, Minn. Statutes 2013 356.20, 356A.07

Requirements, generally, Minn. Statutes 2013 356.20

Fines, members' data reports, violations, Minn. Statutes 2013 354A.12

Former members

Marriage dissolution actions, information requirements, Minn. Statutes 2013 356.49

Reemployment following termination, improved benefits, eligibility, Minn. Statutes 2013 354A.31

Forms

Beneficiaries, designation, Minn. Statutes 2013 354A.011

Postretirement adjustments, optional payment schedule, Minn. Statutes 2013 356.42

Proportionate retirement annuities, applications, Minn. Statutes 2013 356.32

Reemployment earnings limitation, excess amounts, Minn. Statutes 2013 356.47

Survivor benefits, Minn. Statutes 2013 354A.35

Full funding, established dates for, Minn. Statutes 2013 356.215

Funds and accounts

Amortization state aid account, Minn. Statutes 2013 423A.02

Dedicated fund, Minn. Statutes 2013 356.63

Retirement fund, see same under this topic

Tax sheltered annuity fund, Minn. Statutes 2013 354A.021

Theft or embezzlement from, reporting by employees, Minn. Statutes 2013 609.456

Garnishment, annuities or benefits, exemption, Minn. Statutes 2013 354A.11

Governing board of a pension plan, see Board of trustees under this topic

Governing body rules and policies, defined as plan documents, Minn. Statutes 2013 356A.01

Governmental subdivisions, duties, see Employers under this topic

Grievance awards, exclusion from salary, Minn. Statutes 2013 354A.011

Heirs, payments to, refunds after death, Minn. Statutes 2013 354A.35

Insurance, public employees program, Minn. Statutes 2013 43A.316, 356.87

Interest rates

Actuarial valuations, Minn. Statutes 2013 356.215

Deferred annuities augmentation, Minn. Statutes 2013 354A.37

Forfeited service, refund repayments, Minn. Statutes 2013 356.44

Medical leave, contributions, Minn. Statutes 2013 354A.096

Military or uniformed service credit purchase, Minn. Statutes 2013 354A.093

Payroll deductions, shortages, Minn. Statutes 2013 354A.12

Reemployment earnings limitation, excess amounts, Minn. Statutes 2013 356.47

Refund repayments, Minn. Statutes 2013 354A.38

Refunds, Minn. Statutes 2013 354A.35, 354A.37

Investment of funds

Authorized investments, Minn. Statutes 2013 354A.08, 356.64, 356A.06

Fiduciaries, duties, Minn. Statutes 2013 356A.02, 356A.06

Investment expenses, Minn. Statutes 2013 354A.12, 356.215

Policy statement, Minn. Statutes 2013 356.219

Reports about, Minn. Statutes 2013 356.219

Requirements, generally, Minn. Statutes 2013 356A.06

Joint and survivor annuities

Bounce back annuities, Minn. Statutes 2013 354A.32

Establishment, Minn. Statutes 2013 354A.32

Mandatory, Minn. Statutes 2013 356.46

Survivor benefits, modification, Minn. Statutes 2013 354A.35

Lawsuits, breach of fiduciary duty, Minn. Statutes 2013 356A.12

Leaves of absence

Extended leave, Minn. Statutes 2013 136F.43, 354A.091

Maternity leave, Minn. Statutes 2013 354A.095

Medical leave, Minn. Statutes 2013 354A.096

Military or uniformed service, Minn. Statutes 2013 354A.093

Parental/parenting leave, Minn. Statutes 2013 354A.095

Sabbatical leave, Minn. Statutes 2013 354A.011, 354A.092

Legal settlements, exclusion from salary, Minn. Statutes 2013 354A.011

Legislative proposals, Minn. Statutes 2013 356B.05

Liability

Cofiduciaries, Minn. Statutes 2013 356A.10

Unfunded actuarial accrued liability, Minn. Statutes 2013 356.215, 356.22

Limitation year, Minn. Statutes 2013 356.611

Loans, authorized real estate investments, Minn. Statutes 2013 356.64

Local governmental entity, Saint Paul Teachers Retirement Fund Association defined as, Minn. Statutes 2013 354A.021

Lump sum payments, Minn. Statutes 2013 356.47

Mail and mailing

Benefit distribution notice, Minn. Statutes 2013 356.001

Retirement annuities, information, completed applications, Minn. Statutes 2013 356.46

Mandatory retirement, Minn. Statutes 2013 354A.21

Maternity leave, Minn. Statutes 2013 354A.095

Medical leave, Minn. Statutes 2013 354A.096

Meetings

Articles of incorporation, amendments, Minn. Statutes 2013 354A.12

Bylaws, amendments, Minn. Statutes 2013 354A.12

Open Meeting Law, see OPEN MEETING LAW

Member contributions

Changes in, Minn. Statutes 2013 353.27

Employers, pick up after 1982, Minn. Statutes 2013 356.62

Erroneous contributions, adjustments for, Minn. Statutes 2013 354A.12

Extended leaves of absence, Minn. Statutes 2013 354A.091

Federal compensation limits, Minn. Statutes 2013 356.611

Generally, Minn. Statutes 2013 354A.12

Maternity leave, Minn. Statutes 2013 354A.095

Medical leave, Minn. Statutes 2013 354A.096

Military or uniformed service credit purchase, Minn. Statutes 2013 354A.093

Parental/parenting leave, Minn. Statutes 2013 354A.095

Part-time teachers, Minn. Statutes 2013 354A.094

Reports about, Minn. Statutes 2013 356.62

Sabbatical leave, Minn. Statutes 2013 354A.092

Wrongful discharges, service credit, Minn. Statutes 2013 356.50

Members

Actuarial valuations, Minn. Statutes 2013 356.215

Age and identity, proof, Minn. Statutes 2013 354A.31

Basic members, Minn. Statutes 2013 354A.011

Charter school teachers, Minn. Statutes 2013 124D.10

Coordinated members, Minn. Statutes 2013 354A.011, 356B.05

Data, initial reports, payroll period reports, Minn. Statutes 2013 354A.12

Death caused by surviving beneficiary, loss of survivor benefits, Minn. Statutes 2013 356.406

Definitions

Generally, Minn. Statutes 2013 354A.011

Loss of survivor benefits, Minn. Statutes 2013 356.406

Public pension fiduciary responsibility, Minn. Statutes 2013 356A.01

Social Security law, Minn. Statutes 2013 355.01

Eligibility, Minn. Statutes 2013 354A.05

Employment condition, Minn. Statutes 2013 354B.22

Exclusion by other plans, Minn. Statutes 2013 352.01, 353.01, 354.41, 354A.011

Exclusions from coverage, members of other teacher retirement plans, Minn. Statutes 2013 354A.011

Marriage dissolution actions, information requirements, Minn. Statutes 2013 356.49

Payments by, Minn. Statutes 2013 354A.12, 356.551

Payments to, benefit distribution upon plan termination, Minn. Statutes 2013 356.001

Proof of death, Minn. Statutes 2013 356.001

Reports received, Minn. Statutes 2013 356.20, 356.47, 356.62, 356A.07

Representatives of, application for annuities, Minn. Statutes 2013 354A.31

Substitute teachers, members acting as, Minn. Statutes 2013 354A.094

Military or uniformed service leave of absence, Minn. Statutes 2013 354A.093

Normal retirement annuities, see Retirement annuities under this topic

Optional annuities

Disability benefits, see same under this topic

Generally, Minn. Statutes 2013 354A.32

Information summaries, distribution, Minn. Statutes 2013 356.46

Joint and survivor annuities, Minn. Statutes 2013 354A.32, 354A.35, 356.46

Lump sum payments, Minn. Statutes 2013 354A.34

Revocation, Minn. Statutes 2013 356.48

Social Security leveling adjustment option, Minn. Statutes 2013 354A.33

Supplemental needs trusts, Minn. Statutes 2013 356.465

Organization and governance, Minn. Statutes 2013 354A.021

Parental/parenting leave, Minn. Statutes 2013 354A.095

Part-time teachers

Employee and employer contributions, Minn. Statutes 2013 122A.47

Generally, Minn. Statutes 2013 354A.094

Payments by

Allowable expenses, Minn. Statutes 2013 356.001

Audit and examination costs, Minn. Statutes 2013 354A.021

Benefit distribution upon plan termination, Minn. Statutes 2013 356.001

Fiduciaries, duties, Minn. Statutes 2013 356A.02

Health insurance premiums, Minn. Statutes 2013 356.87

Payments to

Amortization state aid requirements, Minn. Statutes 2013 126C.41, 423A.02

Health insurance, administrative expenses, Minn. Statutes 2013 356.87

Prior service credit, see same under this topic

Payroll deductions, Minn. Statutes 2013 354A.12

Plan documents, copies to members, Minn. Statutes 2013 356A.07

Portability with other retirement plans

Duluth Teachers Retirement Fund Association, Minn. Statutes 2013 354A.39

Legislators retirement plan, Minn. Statutes 2013 3A.12

Minnesota State Retirement System, Minn. Statutes 2013 352.72

Public Employees Retirement Association, Minn. Statutes 2013 353.71

Teachers Retirement Association, Minn. Statutes 2013 354.60

Unclassified employees retirement plan, Minn. Statutes 2013 352D.12

Vesting portability, Minn. Statutes 2013 354A.39

Postretirement adjustments

Generally, Minn. Statutes 2013 354A.42

Lump-sum payments, conversion to monthly annuity, Minn. Statutes 2013 356.431

Payment, Minn. Statutes 2013 356.42

Postretirement income, reports about, Minn. Statutes 2013 354A.31

Prior service contributions, transfer to unclassified employees retirement plan, Minn. Statutes 2013 352D.12

Prior service credit

Purchases

Generally, Minn. Statutes 2013 356.551

Maternity leave or break in service, Minn. Statutes 2013 354A.095

Parental or family leave, Minn. Statutes 2013 354A.095

Reserves requirements, Minn. Statutes 2013 356.30

Strike periods, Minn. Statutes 2013 356.195

Technical colleges faculty, transfer of coverage, effect, Minn. Statutes 2013 354B.21

Proportionate retirement annuities, Minn. Statutes 2013 356.32

Public employees insurance program, Minn. Statutes 2013 43A.316, 356.87

Purpose, Minn. Statutes 2013 356.001

Real property, authority to accept or invest in, Minn. Statutes 2013 354A.08

Recommendations by, proposed legislation, Minn. Statutes 2013 356B.05

Records and record keeping

Fiduciaries, duties, Minn. Statutes 2013 356A.02

Investments, liquidity documentation, Minn. Statutes 2013 356A.06

Optional annuities, Minn. Statutes 2013 354A.32, 354A.33

Reemployment earnings limitation, excess amounts, Minn. Statutes 2013 356.47

Reduced retirement annuity, see Early retirement under this topic

Reemployment earnings limitation, Minn. Statutes 2013 354A.31, 356.47

Refunds

Amounts up to 1,500 dollars, Minn. Statutes 2013 354A.35

Automatic deposit, Minn. Statutes 2013 356.401

Basic program, Minn. Statutes 2013 354A.23

Death before retirement, Minn. Statutes 2013 354A.35

Deferred annuities, see same under this topic

Generally, Minn. Statutes 2013 354A.37

Guaranteed refund annuity, Minn. Statutes 2013 354A.32

Interest rates, Minn. Statutes 2013 354A.35

Repayment to

Combined service annuities, Minn. Statutes 2013 356.30

Forfeited service credit, Minn. Statutes 2013 356.44

Generally, Minn. Statutes 2013 354A.38

Individual retirement accounts, using, Minn. Statutes 2013 356.441

Legislators retirement plan, Minn. Statutes 2013 3A.12

Minnesota State Retirement System, Minn. Statutes 2013 352.72

Public Employees Retirement Association, Minn. Statutes 2013 353.71

Qualified annuities, using, Minn. Statutes 2013 356.441

Requirements, Minn. Statutes 2013 356.441

Service credit, effect on, Minn. Statutes 2013 354A.37

Teachers Retirement Association, Minn. Statutes 2013 354.50

Unclassified Employees Retirement Association, Minn. Statutes 2013 352D.12

Service credit termination, Minn. Statutes 2013 354A.38

Reports given

Actuarial valuations, Minn. Statutes 2013 354A.021, 356.215

Annual report, Minn. Statutes 2013 354A.12

Articles of incorporation, proposed amendments, Minn. Statutes 2013 354A.12

Bylaws, proposed amendments, Minn. Statutes 2013 354A.12

Experience studies, Minn. Statutes 2013 354A.021, 356.215

Financial reports, Minn. Statutes 2013 356.20, 356.23

Investment of funds, Minn. Statutes 2013 356.219

Marriage dissolution actions, pension benefits or rights, Minn. Statutes 2013 356.49

Postretirement adjustments, Minn. Statutes 2013 356.42

Reemployment earnings limitation, excess amounts, Minn. Statutes 2013 356.47

State auditor, duties, Minn. Statutes 2013 356.219

Timing of reports, Minn. Statutes 2013 356.219

Representation, Salary Study Advisory Committee, Minn. Statutes 2013 356B.05

Reserves, prior service credit purchases, Minn. Statutes 2013 356.30

Retirees

Substitute teachers, employment as, Minn. Statutes 2013 354A.21

Technical college system retirees, reemployment earnings limitation, exception, Minn. Statutes 2013 354A.31

Retirement annuities

Age, Minn. Statutes 2013 354A.011, 354A.31

Amount

Computation, Minn. Statutes 2013 354A.31, 354A.40

Formula, Minn. Statutes 2013 352.115

Benefits, Minn. Statutes 2013 354.44

Completed applications, copies to spouses, Minn. Statutes 2013 356.46

Definitions, Minn. Statutes 2013 354A.011, 356.46

Early retirement, see same under this topic

Exemption from process, Minn. Statutes 2013 356.401

Generally, Minn. Statutes 2013 354A.31

Health insurance premiums, withholding, Minn. Statutes 2013 356.87

Optional annuities, Minn. Statutes 2013 356.46

PERA, termination of membership, Minn. Statutes 2013 353.29

Postretirement adjustments, Minn. Statutes 2013 356.42

Proportionate retirement annuities, Minn. Statutes 2013 354A.21, 356.32

Reemployment earnings limitation, Minn. Statutes 2013 354A.31, 356.47

Retirement benefit accrual rate increase, Minn. Statutes 2013 354A.31, 356.315

Rollover election, Minn. Statutes 2013 356.47

Service credit, Minn. Statutes 2013 354A.011, 354A.31

Simultaneous payment of survivor benefits, Minn. Statutes 2013 356.40

Retirement fund

Creation, Minn. Statutes 2013 354A.021

Credits to, Minn. Statutes 2013 356.65

Deposits to, Minn. Statutes 2013 354A.021, 354A.12

Disbursements from, Minn. Statutes 2013 354A.021, 354A.09

Retirement plan alternatives, technical colleges faculty, Minn. Statutes 2013 354B.21

Rule of 90, eligibility, Minn. Statutes 2013 353.30, 354A.31

Sabbatical leave, Minn. Statutes 2013 354A.011, 354A.092

Salary, see Compensation and salaries under this topic

School districts, new or returning employees, Minn. Statutes 2013 354A.12

Service credit

Combined service annuities, Minn. Statutes 2013 356.30

Combined service benefits, Minn. Statutes 2013 356.302, 356.303

Coordinated members, generally, Minn. Statutes 2013 354A.31

Coordinated service, Minn. Statutes 2013 354A.011, 354A.40

Disability benefits, Minn. Statutes 2013 354A.36

Early retirement, Minn. Statutes 2013 354A.31

Extended leaves of absence, Minn. Statutes 2013 354A.091

Forfeited service, refund repayments, Minn. Statutes 2013 356.44

Maternity leave, see same under this topic

Medical leave, restriction, Minn. Statutes 2013 354A.096

Military or uniformed service, Minn. Statutes 2013 354A.093

Parental/parenting leave, Minn. Statutes 2013 354A.095

Part-time teaching service, Minn. Statutes 2013 354A.094

Pre-1978 service, computation of benefits, Minn. Statutes 2013 354A.40

Proportionate retirement annuities, Minn. Statutes 2013 356.32

Purchase procedures, see Prior service credit under this topic

Restored service credit, Minn. Statutes 2013 356.44

Retirement annuities, salary calculations, Minn. Statutes 2013 354A.011

Sabbatical leave, Minn. Statutes 2013 354A.092

Survivor benefits, Minn. Statutes 2013 354A.35

Technical college system retirees, reemployment, Minn. Statutes 2013 354A.31

Termination, Minn. Statutes 2013 354A.38

Wrongful discharges, Minn. Statutes 2013 356.50

Social Security

Benefits, Minn. Statutes 2013 355.01 to 355.03

Leveling adjustment option, Minn. Statutes 2013 354A.33

Spousal maintenance, income withholding, Minn. Statutes 2013 354A.11

Spouses

Notarized signatures, Minn. Statutes 2013 354A.31

Retirement annuities, Minn. Statutes 2013 356.46

Surviving spouses, Minn. Statutes 2013 356.303

Survivor benefits, see same under this topic

State aid

Amortization state aid requirements, Minn. Statutes 2013 126C.41, 423A.02

Termination, Minn. Statutes 2013 354A.12

Withholding, investment reporting noncompliance, Minn. Statutes 2013 356.219

Statutes of limitations, breach of fiduciary duty, Minn. Statutes 2013 356A.12

Subpoenas, overpayment of benefits, Minn. Statutes 2013 356.401

Substitute teachers

Extended leaves of absence, teaching during, Minn. Statutes 2013 354A.091

Part-time teachers, Minn. Statutes 2013 354A.094

Retirees, employment as, Minn. Statutes 2013 354A.21

Successor organizations, Minn. Statutes 2013 356.20, 356.215

Supplemental needs trusts, optional annuity, Minn. Statutes 2013 356.465

Surviving spouses

Payments to, Minn. Statutes 2013 356.42, 356.47

Survivor benefits, see same under this topic

Survivor benefits

Beneficiaries charged or convicted of causing member's death, Minn. Statutes 2013 356.406

Combined service survivor benefits, Minn. Statutes 2013 356.303

Deferred annuities, Minn. Statutes 2013 354A.35, 354A.37, 356.30

Exemption from process, Minn. Statutes 2013 356.401

Generally, Minn. Statutes 2013 354A.35

Health insurance premiums, withholding, Minn. Statutes 2013 356.87

Joint and survivor annuities, Minn. Statutes 2013 354A.32, 354A.35, 356.46

Optional survivors annuity, defined, Minn. Statutes 2013 354A.011

Overpayment of benefits, subpoenas, Minn. Statutes 2013 356.401

Postretirement adjustments, Minn. Statutes 2013 356.42

Simultaneous payment of retirement annuities, Minn. Statutes 2013 356.40

Survivors, data, classification, disclosure, Minn. Statutes 2013 13.632

Tax sheltered annuity program and fund, Minn. Statutes 2013 354A.021

Termination of plan or fund, Minn. Statutes 2013 356.001

Termination of teaching service

Extended leaves of absence, effect, Minn. Statutes 2013 354A.091

Proportionate retirement annuity, entitlement, Minn. Statutes 2013 354A.21

Refunds, see same under this topic

Theft or embezzlement from, reporting by employees, Minn. Statutes 2013 609.456

Trust, establishment as, Minn. Statutes 2013 354A.021

Trustees, see Board of trustees under this topic

Unfunded actuarial accrued liability

Actuarial valuations, Minn. Statutes 2013 356.215, 356.22

Amortization state aid, local relief associations, reallocation, Minn. Statutes 2013 423A.02

Vesting requirements

Defined, Minn. Statutes 2013 354A.011

Part-time teachers, Minn. Statutes 2013 354A.094

Portability with other retirement plans, Minn. Statutes 2013 354A.39

Service credit, see same under this topic

Violations and penalties

Employers, reporting violations, Minn. Statutes 2013 354A.12

Fiduciaries violations, service prohibition, Minn. Statutes 2013 609B.177

Investment reporting, noncompliance, Minn. Statutes 2013 356.219

Members' data reports, violations, Minn. Statutes 2013 354A.12

Waivers, state aid or appropriations, withholding for investment reporting noncompliance, Minn. Statutes 2013 356.219

Wrongful discharges, Minn. Statutes 2013 356.50