See also DULUTH TEACHERS RETIREMENT FUND ASSOCIATION (DTRFA); TEACHERS
Accounting and bookkeeping
Financial and actuarial reporting practices, Minn. Statutes 2016 16A.055, 356.20, 356.215
Investment expenses, Minn. Statutes 2016 354A.12
Refund repayments, Minn. Statutes 2016 356.441
Accumulated contributions, abandoned amounts, disposition, Minn. Statutes 2016 356.65
Accumulated deductions, see Refunds under this topic
Actuarial valuations
Actuarial equivalent, defined, Minn. Statutes 2016 354A.011
Alternative valuations, Minn. Statutes 2016 356.23
Copies, Minn. Statutes 2016 356A.07
Definitions, Minn. Statutes 2016 354A.011, 356.215
Early retirement annuities, Minn. Statutes 2016 354A.31
Employee/employer contributions, changes in, Minn. Statutes 2016 353.27
Financial reporting requirements, Minn. Statutes 2016 356.20
Generally, Minn. Statutes 2016 356.214, 356.215
Legislature, rights, Minn. Statutes 2016 356.22
Optional annuities, Minn. Statutes 2016 354A.32, 354A.33
Present value, single life annuity, rate conversion to, Minn. Statutes 2016 356.635
Reports about, Minn. Statutes 2016 354A.021, 356.215
Requirements, Minn. Statutes 2016 354A.41
Supplemental actuarial valuations, Minn. Statutes 2016 356.23
Survivor benefits, Minn. Statutes 2016 354A.35
Actuaries
Contracts, Minn. Statutes 2016 354A.021, 356.214
Duties, Minn. Statutes 2016 354A.021, 356.214
Administration
Coordinated program, Minn. Statutes 2016 354A.41
Proposed legislation, Minn. Statutes 2016 356B.05
Administrative expenses
Actuarial valuations, Minn. Statutes 2016 356.215
Definitions, Minn. Statutes 2016 356.215
Supplemental administrative expenses, Minn. Statutes 2016 354A.21
Age of retirement
Combined service disability benefits, Minn. Statutes 2016 356.302
Coordinated members, generally, Minn. Statutes 2016 354A.31
Early retirement, Minn. Statutes 2016 354A.31
Mandatory retirement, Minn. Statutes 2016 354A.21
Normal retirement age, Minn. Statutes 2016 353.01, 354A.011, 356.403, 356.82
Proportionate retirement annuities, Minn. Statutes 2016 356.32
Survivor benefits, Minn. Statutes 2016 354A.35
Annuities
Abandoned amounts, disposition, Minn. Statutes 2016 356.65
Assignment, Minn. Statutes 2016 354A.11
Automatic deposit, Minn. Statutes 2016 356.401
Bounce back annuities, Minn. Statutes 2016 354A.32
Combined service annuities, Minn. Statutes 2016 356.30
Creditors remedies, use prohibited, Minn. Statutes 2016 354A.11
Deferred annuities, Minn. Statutes 2016 354A.35, 354A.37, 356.30
Early retirement, see same under this topic
Estate taxes, exemption, Minn. Statutes 2016 354A.11
Exemption from process, Minn. Statutes 2016 356.401
Joint and survivor annuities, Minn. Statutes 2016 354A.32, 356.46
Normal retirement annuities, see Retirement annuities under this topic
Optional annuities, see same under this topic
Payment, date, Minn. Statutes 2016 356.40
Qualified annuities, using for refund repayments, Minn. Statutes 2016 356.441
Reduced retirement annuity, see Early retirement under this topic
Repayment, wrongful discharges, Minn. Statutes 2016 356.50
Retirement annuities, see same under this topic
Appropriations to, withholding, investment reporting noncompliance, Minn. Statutes 2016 356.219
Approvals by, disability benefit payments, Minn. Statutes 2016 354A.36
Articles of incorporation
Amendments, Minn. Statutes 2016 354A.12, 354A.29
Defined as plan documents, Minn. Statutes 2016 356A.01
Updating of, Minn. Statutes 2016 354A.021
Assets
Definitions, Minn. Statutes 2016 356.215
Investment diversification, Minn. Statutes 2016 356A.06
Limitations on use, Minn. Statutes 2016 356.63
Market valuation method, Minn. Statutes 2016 356.215
Title, holding, Minn. Statutes 2016 356A.06
Assignments, annuities or benefits, Minn. Statutes 2016 354A.11
Attachment, annuities or benefits, exemption, Minn. Statutes 2016 354A.11
Audits and examinations
Evidence of wrongdoing, reports, Minn. Statutes 2016 6.67
Generally, Minn. Statutes 2016 354A.021
Reporting, Minn. Statutes 2016 356.20
Basic members, postretirement adjustments, Minn. Statutes 2016 356.42
Basic program, Minn. Statutes 2016 354A.23
Beneficiaries
Data, classification, disclosure, Minn. Statutes 2016 13.632
Designation, Minn. Statutes 2016 354A.011
Payments to
Benefit distribution upon plan termination, Minn. Statutes 2016 356.001
Guaranteed refund annuity, Minn. Statutes 2016 354A.32
Optional annuities, lump-sum payments, Minn. Statutes 2016 354A.34
Postretirement adjustments, unpaid amounts, Minn. Statutes 2016 356.42
Reemployment earnings limitation, excess amounts, Minn. Statutes 2016 356.47
Refunds after death, Minn. Statutes 2016 354A.35
Rollover election, Minn. Statutes 2016 356.47
Survivor benefits, see same under this topic
Benefits
Abandoned amounts, disposition, Minn. Statutes 2016 356.65
Assignment, Minn. Statutes 2016 354A.11
Automatic deposit, Minn. Statutes 2016 356.401
Benefit provisions summary, Minn. Statutes 2016 356A.07
Combined service benefits, Minn. Statutes 2016 356.302, 356.303
Creditors remedies, use prohibited, Minn. Statutes 2016 354A.11
Definitions, Minn. Statutes 2016 354A.011, 356A.01
Disability benefits, see same under this topic
Distribution, notice, Minn. Statutes 2016 356.001
Eligible rollover distributions, Minn. Statutes 2016 356.635
Estate taxes, exemption, Minn. Statutes 2016 354A.11
Exemption from process, Minn. Statutes 2016 356.401
Fiduciaries, duties, Minn. Statutes 2016 356A.02
Health benefits, Minn. Statutes 2016 126C.41
Internal Revenue Code compliance, Minn. Statutes 2016 356.635
Maximum benefit limitations, Minn. Statutes 2016 356.611
Members' nonforfeitable interest, Minn. Statutes 2016 356.001
Overpayment, Minn. Statutes 2016 354A.12
Payment, date, Minn. Statutes 2016 356.40
Present value, single life annuity, rate conversion to, Minn. Statutes 2016 356.635
Subpoena authority, Minn. Statutes 2016 356.401
Survivor benefits, see same under this topic
Termination of plan or fund, procedures, Minn. Statutes 2016 356.001
Board of trustees
Designation by, depositories for assets not held by custodian banks, Minn. Statutes 2016 356A.06
Duties, generally, Minn. Statutes 2016 354A.021
Members, Minn. Statutes 2016 356A.01 to 356A.13
Open meetings, Minn. Statutes 2016 356A.08
Bounce back annuities, Minn. Statutes 2016 354A.32
Breach of fiduciary duty
Cofiduciaries, liability, Minn. Statutes 2016 356A.10
Generally, Minn. Statutes 2016 356A.09
Indemnification, Minn. Statutes 2016 356A.11
Lawsuits, Minn. Statutes 2016 356A.12
Buybacks
Prior service credit, see same under this topic
Refund repayments, Minn. Statutes 2016 354A.23, 354A.38
Service credit, wrongful discharges, Minn. Statutes 2016 356.50
Bylaws
Amendments, Minn. Statutes 2016 354A.12, 354A.29
Defined as plan documents, Minn. Statutes 2016 356A.01
Updating of, Minn. Statutes 2016 354A.021
Certificates and certification
Economic interest statements, list of filings, Minn. Statutes 2016 356A.06
Payroll deductions, shortages, Minn. Statutes 2016 354A.12
Timing of reports, Minn. Statutes 2016 356.219
Certifying to
Leaves of absence, Minn. Statutes 2016 354A.095, 354A.096
Optional annuity beneficiaries, death, Minn. Statutes 2016 354A.32
Chief administrative officer, see Executive director under this topic
Child support, income withholding, Minn. Statutes 2016 354A.11
Cofiduciaries
Duties, generally, Minn. Statutes 2016 356A.10
Liability, Minn. Statutes 2016 356A.10
Service of process on, Minn. Statutes 2016 356A.12
Combined service annuities, Minn. Statutes 2016 356.30
Combined service disability benefits, Minn. Statutes 2016 356.302
Combined service survivor benefits, Minn. Statutes 2016 356.303
Compensation and salaries
Definitions, Minn. Statutes 2016 354A.011
Exclusions, Minn. Statutes 2016 354A.011
Fiduciaries, Minn. Statutes 2016 356A.06, 356A.08
Contested cases, adverse determination of eligibility, benefits, or other rights, Minn. Statutes 2016 356A.07
Continuing education, fiduciaries, Minn. Statutes 2016 356A.13
Contracts and agreements, actuarial services, Minn. Statutes 2016 354A.021
Contribution or deduction errors, correction, Minn. Statutes 2016 354A.12
Contributions to more than one public retirement plan
Restrictions, Minn. Statutes 2016 354.095, 354A.091
Retirement age, Minn. Statutes 2016 353.01
Coordinated members
Postretirement adjustments, Minn. Statutes 2016 356.42
Reemployment following termination, improved benefits, eligibility, Minn. Statutes 2016 354A.31
Coordinated program
Administration, Minn. Statutes 2016 354A.41
Establishment, Minn. Statutes 2016 354A.30
Generally, Minn. Statutes 2016 354A.31 to 354A.41
Retirement annuities, see same under this topic
Coordinated service, pre-1978 service, computation of benefits, Minn. Statutes 2016 354A.40
Copies, plan documents, summaries, and reports, Minn. Statutes 2016 356A.07
Coverage by more than one system, see Portability with other retirement plans under this topic
Coverage or deduction errors, correction, Minn. Statutes 2016 356.99
Covered employees, referendum, Medicare coverage, Minn. Statutes 2016 355.095
Covered governmental entity, see Employers under this topic
Covered salary, Minn. Statutes 2016 354A.011
Creditors remedies, annuities or benefits, use prohibited, Minn. Statutes 2016 354A.11
Custodian bank accounts, establishment, Minn. Statutes 2016 356.001
Data
Access, marriage dissolution actions, Minn. Statutes 2016 356.49
Classification, disclosure, Minn. Statutes 2016 13.632
Decedents estates, payments to, Minn. Statutes 2016 354A.34, 354A.35, 356.42, 356.47
Dedicated fund, uses, Minn. Statutes 2016 356.63
Deferred annuities
Augmentation, Minn. Statutes 2016 354A.37, 356.30
Eligibility, Minn. Statutes 2016 354A.37
Payment, time, Minn. Statutes 2016 354A.37
Survivor benefits, Minn. Statutes 2016 354A.35
Deferred compensation, see STATE DEFERRED COMPENSATION PLAN
Definitions
Actuarial valuations, Minn. Statutes 2016 356.215
Correction of coverage errors, Minn. Statutes 2016 356.99
Loss of survivor benefits, Minn. Statutes 2016 356.406
Public pension fiduciary responsibility, Minn. Statutes 2016 356A.01, 356A.06
Social Security, Minn. Statutes 2016 355.01
Survivor causing death of member, Minn. Statutes 2016 356.406
Teachers retirement, Minn. Statutes 2016 354A.011
Depositories, designation, Minn. Statutes 2016 356A.06
Disability benefits
Combined service disability benefits, Minn. Statutes 2016 356.302, 356.303
Generally, Minn. Statutes 2016 354A.36
Medical leave, payment during, Minn. Statutes 2016 354A.096
Permanent and total disability, defined, Minn. Statutes 2016 354A.011
Postretirement adjustments, Minn. Statutes 2016 356.42
Supplemental needs trusts, Minn. Statutes 2016 356.465
Wrongful discharges, effect on, Minn. Statutes 2016 356.50
Disclosure
Actuarial valuations, Minn. Statutes 2016 356.215
Fiduciaries, Minn. Statutes 2016 356A.03, 356A.06
Financial reporting requirements, Minn. Statutes 2016 356.20
Dissolution of marriage
Division of property, Minn. Statutes 2016 354A.11
Optional annuities, revocation, Minn. Statutes 2016 356.48
Retirement benefits or rights, information regarding, Minn. Statutes 2016 356.49
Division of plan, based on election or nonelection of Social Security coverage, Minn. Statutes 2016 355.091
Early retirement
Actuarial reduction, Minn. Statutes 2016 352.116
Actuarial valuations, Minn. Statutes 2016 353.30, 354A.31
Combined service, Minn. Statutes 2016 353.71
Early retirement incentives or health benefits, Minn. Statutes 2016 126C.41
Eligibility, Minn. Statutes 2016 353.30
Generally, Minn. Statutes 2016 354A.31
Economic interest statements, fiduciaries, Minn. Statutes 2016 356A.06
Employee contributions, see Member contributions under this topic
Employees of the retirement plan
Defined as teachers, Minn. Statutes 2016 354A.011
Indemnification, breach of fiduciary duty, Minn. Statutes 2016 356A.11
Employer contributions
Changes in, Minn. Statutes 2016 353.27
Erroneous contributions, adjustments for, Minn. Statutes 2016 354A.12
Extended leaves of absence, Minn. Statutes 2016 354A.091
Generally, Minn. Statutes 2016 354A.12
Maternity leave, Minn. Statutes 2016 354A.095
Medical leave, Minn. Statutes 2016 354A.096
Medicare coverage, Minn. Statutes 2016 355.095
Military or uniformed service credit purchase, Minn. Statutes 2016 354A.093
Parental/parenting leave, Minn. Statutes 2016 354A.095
Part-time teachers, Minn. Statutes 2016 122A.47, 354A.094
Property taxes for, health benefits, Minn. Statutes 2016 126C.41
Reemployed annuitants, Minn. Statutes 2016 354A.12
Sabbatical leave, Minn. Statutes 2016 354A.092
Wrongful discharges, service credit, Minn. Statutes 2016 356.50
Employers
Benefit provision summaries, duties, Minn. Statutes 2016 356A.07
Certificates and certification, leaves of absence, Minn. Statutes 2016 354A.095, 354A.096
Contributions, see Employer contributions under this topic
Dissolution, allocation of receivables, Minn. Statutes 2016 356.98
Payments by, prior service credit purchases, Minn. Statutes 2016 356.551
Payroll deductions, remittance, shortages, liability, Minn. Statutes 2016 354A.12
Reporting violations, fees and penalties, Minn. Statutes 2016 354A.12
Reports given, Minn. Statutes 2016 354A.12, 354A.31, 356.50, 356.62
Reports received, financial reports, Minn. Statutes 2016 356.20
Employing units, duties, see Employers under this topic
Established, Minn. Statutes 2016 354A.021
Estate taxes, annuities or benefits, exemption, Minn. Statutes 2016 354A.11
Exclusions from coverage, members of other teacher retirement plans, Minn. Statutes 2016 354A.011
Execution (creditors remedies), annuities or benefits, exemption, Minn. Statutes 2016 354A.11
Executive director
Definitions, Minn. Statutes 2016 356A.01, 356A.02
Fiduciary duties, Minn. Statutes 2016 356A.01 to 356A.13
Prior service credit purchases, duties, Minn. Statutes 2016 356.551
Experience studies, Minn. Statutes 2016 354A.021, 356.214, 356.215
Extended leaves of absence
Generally, Minn. Statutes 2016 354A.091
Higher education supplemental retirement plan members, Minn. Statutes 2016 136F.43
Fiduciaries
Activities, generally, Minn. Statutes 2016 356A.02
Assets, title, Minn. Statutes 2016 356A.06
Breach of conduct or duties, Minn. Statutes 2016 356A.09 to 356A.12
Compensation and salaries, Minn. Statutes 2016 356A.06, 356A.08
Continuing education, Minn. Statutes 2016 356A.13
Definitions, Minn. Statutes 2016 356A.01
Direct or indirect profits, Minn. Statutes 2016 356A.06
Disclosure, Minn. Statutes 2016 356A.03, 356A.06
Duties, Minn. Statutes 2016 354A.021, 356A.02, 356A.04, 356A.05
Economic interest statements, Minn. Statutes 2016 356A.06
Felony violations, documentation, service prohibition, Minn. Statutes 2016 356A.03, 609B.177
Generally, Minn. Statutes 2016 356A.01 to 356A.13
Investment of funds, see same under this topic
Prohibited transactions, Minn. Statutes 2016 356A.06
Service of process on, Minn. Statutes 2016 356A.12
Standard of conduct, Minn. Statutes 2016 356A.04
Filing with
Beneficiaries, designation form, Minn. Statutes 2016 354A.011
Disability benefit applications, Minn. Statutes 2016 354A.36
Optional annuities, revocation, Minn. Statutes 2016 356.48
Part-time teaching agreements, Minn. Statutes 2016 354A.094
Postretirement adjustments, Minn. Statutes 2016 356.42
Refund applications, Minn. Statutes 2016 354A.37
Retirement annuity applications, Minn. Statutes 2016 354A.31, 356.32
Survivor benefits, Minn. Statutes 2016 354A.35
Financial reports
Alternative reports, Minn. Statutes 2016 356.23
Copies, distribution, Minn. Statutes 2016 356.20, 356A.07
Requirements, generally, Minn. Statutes 2016 356.20
Fines, members' data reports, violations, Minn. Statutes 2016 354A.12
Former members
Marriage dissolution actions, information requirements, Minn. Statutes 2016 356.49
Reemployment following termination, improved benefits, eligibility, Minn. Statutes 2016 354A.31
Forms
Beneficiaries, designation, Minn. Statutes 2016 354A.011
Postretirement adjustments, optional payment schedule, Minn. Statutes 2016 356.42
Proportionate retirement annuities, applications, Minn. Statutes 2016 356.32
Reemployment earnings limitation, excess amounts, Minn. Statutes 2016 356.47
Survivor benefits, Minn. Statutes 2016 354A.35
Full funding, established dates for, Minn. Statutes 2016 356.215
Funds and accounts
Amortization state aid account, Minn. Statutes 2016 423A.02
Dedicated fund, Minn. Statutes 2016 356.63
Retirement fund, see same under this topic
Theft or embezzlement from, reporting by employees, Minn. Statutes 2016 609.456
Garnishment, annuities or benefits, exemption, Minn. Statutes 2016 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 2016 356A.01
Governmental subdivisions, duties, see Employers under this topic
Grievance awards, exclusion from salary, Minn. Statutes 2016 354A.011
Heirs, payments to, refunds after death, Minn. Statutes 2016 354A.35
Insurance, public employees program, Minn. Statutes 2016 43A.316, 356.87
Interest rates
Actuarial valuations, Minn. Statutes 2016 356.215
Deferred annuities augmentation, Minn. Statutes 2016 354A.37
Forfeited service, refund repayments, Minn. Statutes 2016 356.44
Medical leave, contributions, Minn. Statutes 2016 354A.096
Military or uniformed service credit purchase, Minn. Statutes 2016 354A.093
Payroll deductions, shortages, Minn. Statutes 2016 354A.12
Reemployment earnings limitation, excess amounts, Minn. Statutes 2016 356.47
Refund repayments, Minn. Statutes 2016 354A.38
Refunds, Minn. Statutes 2016 354A.35, 354A.37
Investment of funds
Authorized investments, Minn. Statutes 2016 354A.08, 356.64, 356A.06
Fiduciaries, duties, Minn. Statutes 2016 356A.02, 356A.06
Investment expenses, Minn. Statutes 2016 354A.12, 356.215
Policy statement, Minn. Statutes 2016 356.219
Reports about, Minn. Statutes 2016 356.219
Requirements, generally, Minn. Statutes 2016 356A.06
Joint and survivor annuities
Bounce back annuities, Minn. Statutes 2016 354A.32
Establishment, Minn. Statutes 2016 354A.32
Mandatory, Minn. Statutes 2016 356.46
Lawsuits, breach of fiduciary duty, Minn. Statutes 2016 356A.12
Leaves of absence
Extended leave, Minn. Statutes 2016 136F.43, 354A.091
Maternity leave, Minn. Statutes 2016 354A.095
Medical leave, Minn. Statutes 2016 354A.096
Military or uniformed service, Minn. Statutes 2016 354A.093
Parental/parenting leave, Minn. Statutes 2016 354A.095
Sabbatical leave, Minn. Statutes 2016 354A.011, 354A.092
Legal settlements, exclusion from salary, Minn. Statutes 2016 354A.011
Legislative proposals, Minn. Statutes 2016 356B.05
Liability
Cofiduciaries, Minn. Statutes 2016 356A.10
Unfunded actuarial accrued liability, Minn. Statutes 2016 356.215, 356.22
Limitation year, Minn. Statutes 2016 356.611
Loans, authorized real estate investments, Minn. Statutes 2016 356.64
Local governmental entity, Saint Paul Teachers Retirement Fund Association defined as, Minn. Statutes 2016 354A.021
Lump-sum payments, Minn. Statutes 2016 356.47
Mail and mailing
Benefit distribution notice, Minn. Statutes 2016 356.001
Retirement annuities, information, completed applications, Minn. Statutes 2016 356.46
Mandatory retirement, Minn. Statutes 2016 354A.21
Maternity leave, Minn. Statutes 2016 354A.095
Medical leave, Minn. Statutes 2016 354A.096
Meetings
Articles of incorporation, amendments, Minn. Statutes 2016 354A.12
Bylaws, amendments, Minn. Statutes 2016 354A.12
Open Meeting Law, see OPEN MEETING LAW
Member contributions
Changes in, Minn. Statutes 2016 353.27
Employers, pick up after 1982, Minn. Statutes 2016 356.62
Erroneous contributions, adjustments for, Minn. Statutes 2016 354A.12
Extended leaves of absence, Minn. Statutes 2016 354A.091
Federal compensation limits, Minn. Statutes 2016 356.611
Generally, Minn. Statutes 2016 354A.12
Maternity leave, Minn. Statutes 2016 354A.095
Medical leave, Minn. Statutes 2016 354A.096
Military or uniformed service credit purchase, Minn. Statutes 2016 354A.093
Parental/parenting leave, Minn. Statutes 2016 354A.095
Part-time teachers, Minn. Statutes 2016 354A.094
Reports about, Minn. Statutes 2016 356.62
Sabbatical leave, Minn. Statutes 2016 354A.092
Wrongful discharges, service credit, Minn. Statutes 2016 356.50
Members
Actuarial valuations, Minn. Statutes 2016 356.215
Age and identity, proof, Minn. Statutes 2016 354A.31
Basic members, Minn. Statutes 2016 354A.011
Charter school teachers, Minn. Statutes 2016 124E.12
Coordinated members, Minn. Statutes 2016 354A.011, 356B.05
Data, initial reports, payroll period reports, Minn. Statutes 2016 354A.12
Death caused by surviving beneficiary, loss of survivor benefits, Minn. Statutes 2016 356.406
Definitions
Generally, Minn. Statutes 2016 354A.011
Loss of survivor benefits, Minn. Statutes 2016 356.406
Public pension fiduciary responsibility, Minn. Statutes 2016 356A.01
Social Security law, Minn. Statutes 2016 355.01
Eligibility, Minn. Statutes 2016 354A.05
Employment condition, Minn. Statutes 2016 354B.22
Exclusion by other plans, Minn. Statutes 2016 352.01, 353.01, 354.41, 354A.011
Exclusions from coverage, members of other teacher retirement plans, Minn. Statutes 2016 354A.011
Marriage dissolution actions, information requirements, Minn. Statutes 2016 356.49
Payments by, Minn. Statutes 2016 354A.12, 356.551
Payments to, benefit distribution upon plan termination, Minn. Statutes 2016 356.001
Proof of death, Minn. Statutes 2016 356.001
Reports received, Minn. Statutes 2016 356.20, 356.47, 356.62, 356A.07
Representatives of, application for annuities, Minn. Statutes 2016 354A.31
Substitute teachers, members acting as, Minn. Statutes 2016 354A.094
Military or uniformed service leave of absence, Minn. Statutes 2016 354A.093
Normal retirement annuities, see Retirement annuities under this topic
Optional annuities
Disability benefits, see same under this topic
Generally, Minn. Statutes 2016 354A.32
Information summaries, distribution, Minn. Statutes 2016 356.46
Joint and survivor annuities, Minn. Statutes 2016 354A.32, 356.46
Lump-sum payments, Minn. Statutes 2016 354A.34
Revocation, Minn. Statutes 2016 356.48
Social Security leveling adjustment option, Minn. Statutes 2016 354A.33
Supplemental needs trusts, Minn. Statutes 2016 356.465
Organization and governance, Minn. Statutes 2016 354A.021
Parental/parenting leave, Minn. Statutes 2016 354A.095
Part-time teachers
Employee and employer contributions, Minn. Statutes 2016 122A.47
Generally, Minn. Statutes 2016 354A.094
Payments by
Allowable expenses, Minn. Statutes 2016 356.001
Audit and examination costs, Minn. Statutes 2016 354A.021
Benefit distribution upon plan termination, Minn. Statutes 2016 356.001
Fiduciaries, duties, Minn. Statutes 2016 356A.02
Payments to
Amortization state aid requirements, Minn. Statutes 2016 126C.41, 423A.02
Health insurance, administrative expenses, Minn. Statutes 2016 356.87
Prior service credit, see same under this topic
Payroll deductions, Minn. Statutes 2016 354A.12
Plan documents, copies to members, Minn. Statutes 2016 356A.07
Portability with other retirement plans
Legislators retirement plan, Minn. Statutes 2016 3A.12
Minnesota State Retirement System, Minn. Statutes 2016 352.72
Public Employees Retirement Association, Minn. Statutes 2016 353.71
Teachers Retirement Association, Minn. Statutes 2016 354.60
Unclassified employees retirement plan, Minn. Statutes 2016 352D.12
Vesting portability, Minn. Statutes 2016 354A.39
Postretirement adjustments
Calculations, Minn. Statutes 2016 354A.29
Eligibility, Minn. Statutes 2016 354A.29
Lump-sum payments, conversion to monthly annuity, Minn. Statutes 2016 356.431
Payment, Minn. Statutes 2016 356.42
Postretirement income, reports about, Minn. Statutes 2016 354A.31
Prior service contributions, transfer to unclassified employees retirement plan, Minn. Statutes 2016 352D.12
Prior service credit
Purchases
Generally, Minn. Statutes 2016 356.551
Maternity leave or break in service, Minn. Statutes 2016 354A.095
Parental or family leave, Minn. Statutes 2016 354A.095
Reserves requirements, Minn. Statutes 2016 356.30
Strike periods, Minn. Statutes 2016 356.195
Technical colleges faculty, transfer of coverage, effect, Minn. Statutes 2016 354B.21
Proportionate retirement annuities, Minn. Statutes 2016 356.32
Public employees insurance program, Minn. Statutes 2016 43A.316, 356.87
Purpose, Minn. Statutes 2016 356.001
Real property, authority to accept or invest in, Minn. Statutes 2016 354A.08
Recommendations by, proposed legislation, Minn. Statutes 2016 356B.05
Records and record keeping
Fiduciaries, duties, Minn. Statutes 2016 356A.02
Investments, liquidity documentation, Minn. Statutes 2016 356A.06
Optional annuities, Minn. Statutes 2016 354A.32, 354A.33
Reemployment earnings limitation, excess amounts, Minn. Statutes 2016 356.47
Reduced retirement annuity, see Early retirement under this topic
Reemployment earnings limitation, Minn. Statutes 2016 354A.31, 356.47
Refunds
Amounts up to 1,500 dollars, Minn. Statutes 2016 354A.35
Automatic deposit, Minn. Statutes 2016 356.401
Basic program, Minn. Statutes 2016 354A.23
Death before retirement, Minn. Statutes 2016 354A.35
Deferred annuities, see same under this topic
Generally, Minn. Statutes 2016 354A.37
Guaranteed refund annuity, Minn. Statutes 2016 354A.32
Interest rates, Minn. Statutes 2016 354A.35
Repayment to
Combined service annuities, Minn. Statutes 2016 356.30
Forfeited service credit, Minn. Statutes 2016 356.44
Generally, Minn. Statutes 2016 354A.38
Individual retirement accounts, using, Minn. Statutes 2016 356.441
Legislators retirement plan, Minn. Statutes 2016 3A.12
Minnesota State Retirement System, Minn. Statutes 2016 352.72
Public Employees Retirement Association, Minn. Statutes 2016 353.71
Qualified annuities, using, Minn. Statutes 2016 356.441
Requirements, Minn. Statutes 2016 356.441
Service credit, effect on, Minn. Statutes 2016 354A.37
Teachers Retirement Association, Minn. Statutes 2016 354.50
Unclassified Employees Retirement Association, Minn. Statutes 2016 352D.12
Service credit termination, Minn. Statutes 2016 354A.38
Reports given
Actuarial valuations, Minn. Statutes 2016 354A.021, 356.215
Annual report, Minn. Statutes 2016 354A.12
Articles of incorporation, proposed amendments, Minn. Statutes 2016 354A.12
Bylaws, proposed amendments, Minn. Statutes 2016 354A.12
Experience studies, Minn. Statutes 2016 354A.021, 356.215
Financial reports, Minn. Statutes 2016 356.20, 356.23
Investment of funds, Minn. Statutes 2016 356.219
Marriage dissolution actions, pension benefits or rights, Minn. Statutes 2016 356.49
Postretirement adjustments, Minn. Statutes 2016 356.42
Reemployment earnings limitation, excess amounts, Minn. Statutes 2016 356.47
State auditor, duties, Minn. Statutes 2016 356.219
Timing of reports, Minn. Statutes 2016 356.219
Representation, Salary Study Advisory Committee, Minn. Statutes 2016 356B.05
Reserves, prior service credit purchases, Minn. Statutes 2016 356.30
Retirees
Substitute teachers, employment as, Minn. Statutes 2016 354A.21
Technical college system retirees, reemployment earnings limitation, exception, Minn. Statutes 2016 354A.31
Retirement annuities
Age, Minn. Statutes 2016 354A.011, 354A.31
Amount
Computation, Minn. Statutes 2016 354A.31, 354A.40
Formula, Minn. Statutes 2016 352.115
Benefits, Minn. Statutes 2016 354.44
Completed applications, copies to spouses, Minn. Statutes 2016 356.46
Definitions, Minn. Statutes 2016 354A.011, 356.46
Early retirement, see same under this topic
Exemption from process, Minn. Statutes 2016 356.401
Generally, Minn. Statutes 2016 354A.31
Optional annuities, Minn. Statutes 2016 356.46
PERA, termination of membership, Minn. Statutes 2016 353.29
Postretirement adjustments, Minn. Statutes 2016 356.42
Proportionate retirement annuities, Minn. Statutes 2016 354A.21, 356.32
Reemployment earnings limitation, Minn. Statutes 2016 354A.31, 356.47
Retirement benefit accrual rate increase, Minn. Statutes 2016 354A.31, 356.315
Rollover election, Minn. Statutes 2016 356.47
Service credit, Minn. Statutes 2016 354A.011, 354A.31
Simultaneous payment of survivor benefits, Minn. Statutes 2016 356.40
Retirement fund
Creation, Minn. Statutes 2016 354A.021
Credits to, Minn. Statutes 2016 356.65
Deposits to, Minn. Statutes 2016 354A.021, 354A.12
Disbursements from, Minn. Statutes 2016 354A.021, 354A.09
Retirement plan alternatives, technical colleges faculty, Minn. Statutes 2016 354B.21
Rule of 90, eligibility, Minn. Statutes 2016 353.30, 354A.31
Sabbatical leave, Minn. Statutes 2016 354A.011, 354A.092
Salary, see Compensation and salaries under this topic
School districts, new or returning employees, Minn. Statutes 2016 354A.12
Service credit
Combined service annuities, Minn. Statutes 2016 356.30
Combined service benefits, Minn. Statutes 2016 356.302, 356.303
Coordinated members, generally, Minn. Statutes 2016 354A.31
Coordinated service, Minn. Statutes 2016 354A.011, 354A.40
Disability benefits, Minn. Statutes 2016 354A.36
Early retirement, Minn. Statutes 2016 354A.31
Extended leaves of absence, Minn. Statutes 2016 354A.091
Forfeited service, refund repayments, Minn. Statutes 2016 356.44
Maternity leave, see same under this topic
Medical leave, restriction, Minn. Statutes 2016 354A.096
Military or uniformed service, Minn. Statutes 2016 354A.093
Parental/parenting leave, Minn. Statutes 2016 354A.095
Part-time teaching service, Minn. Statutes 2016 354A.094
Pre-1978 service, computation of benefits, Minn. Statutes 2016 354A.40
Proportionate retirement annuities, Minn. Statutes 2016 356.32
Purchase procedures, see Prior service credit under this topic
Restored service credit, Minn. Statutes 2016 356.44
Retirement annuities, salary calculations, Minn. Statutes 2016 354A.011
Sabbatical leave, Minn. Statutes 2016 354A.092
Survivor benefits, Minn. Statutes 2016 354A.35
Technical college system retirees, reemployment, Minn. Statutes 2016 354A.31
Termination, Minn. Statutes 2016 354A.38
Wrongful discharges, Minn. Statutes 2016 356.50
Social Security
Benefits, Minn. Statutes 2016 355.01 to 355.03
Leveling adjustment option, Minn. Statutes 2016 354A.33
Spousal maintenance, income withholding, Minn. Statutes 2016 354A.11
Spouses
Notarized signatures, Minn. Statutes 2016 354A.31
Retirement annuities, Minn. Statutes 2016 356.46
Surviving spouses, Minn. Statutes 2016 356.303
Survivor benefits, see same under this topic
State aid
Amortization state aid requirements, Minn. Statutes 2016 126C.41, 423A.02
Termination, Minn. Statutes 2016 354A.12
Withholding, investment reporting noncompliance, Minn. Statutes 2016 356.219
Statutes of limitations, breach of fiduciary duty, Minn. Statutes 2016 356A.12
Subpoenas, overpayment of benefits, Minn. Statutes 2016 356.401
Substitute teachers
Extended leaves of absence, teaching during, Minn. Statutes 2016 354A.091
Part-time teachers, Minn. Statutes 2016 354A.094
Retirees, employment as, Minn. Statutes 2016 354A.21
Successor organizations, Minn. Statutes 2016 356.20, 356.215
Supplemental needs trusts, optional annuity, Minn. Statutes 2016 356.465
Surviving spouses
Payments to, Minn. Statutes 2016 356.42, 356.47
Survivor benefits, see same under this topic
Survivor benefits
Beneficiaries charged or convicted of causing member's death, Minn. Statutes 2016 356.406
Combined service survivor benefits, Minn. Statutes 2016 356.303
Deferred annuities, Minn. Statutes 2016 354A.35, 354A.37, 356.30
Exemption from process, Minn. Statutes 2016 356.401
Generally, Minn. Statutes 2016 354A.35
Joint and survivor annuities, Minn. Statutes 2016 354A.32, 356.46
Optional survivors annuity, defined, Minn. Statutes 2016 354A.011
Overpayment of benefits, subpoenas, Minn. Statutes 2016 356.401
Postretirement adjustments, Minn. Statutes 2016 356.42
Simultaneous payment of retirement annuities, Minn. Statutes 2016 356.40
Survivors, data, classification, disclosure, Minn. Statutes 2016 13.632
Termination of plan or fund, Minn. Statutes 2016 356.001
Termination of teaching service
Extended leaves of absence, effect, Minn. Statutes 2016 354A.091
Proportionate retirement annuity, entitlement, Minn. Statutes 2016 354A.21
Refunds, see same under this topic
Theft or embezzlement from, reporting by employees, Minn. Statutes 2016 609.456
Trust, establishment as, Minn. Statutes 2016 354A.021
Trustees, see Board of trustees under this topic
Unfunded actuarial accrued liability
Actuarial valuations, Minn. Statutes 2016 356.215, 356.22
Amortization state aid, local relief associations, reallocation, Minn. Statutes 2016 423A.02
Vesting requirements
Defined, Minn. Statutes 2016 354A.011
Part-time teachers, Minn. Statutes 2016 354A.094
Portability with other retirement plans, Minn. Statutes 2016 354A.39
Service credit, see same under this topic
Violations and penalties
Employers, reporting violations, Minn. Statutes 2016 354A.12
Fiduciaries violations, service prohibition, Minn. Statutes 2016 609B.177
Investment reporting, noncompliance, Minn. Statutes 2016 356.219
Members' data reports, violations, Minn. Statutes 2016 354A.12
Waivers, state aid or appropriations, withholding for investment reporting noncompliance, Minn. Statutes 2016 356.219
Wrongful discharges, Minn. Statutes 2016 356.50