See also DULUTH TEACHERS RETIREMENT FUND ASSOCIATION (DTRFA); SAINT PAUL TEACHERS RETIREMENT FUND ASSOCIATION (STPTRFA)
Accounting and bookkeeping
Financial and actuarial reporting practices, Minn. Statutes 2013 16A.055, 356.20, 356.215
Refund repayments, Minn. Statutes 2013 354.105, 356.441
Accumulated contributions, abandoned amounts, disposition, Minn. Statutes 2013 356.65
Accumulated deductions, payment after death, Minn. Statutes 2013 354.47
Actuarial valuations
Alternative valuations, Minn. Statutes 2013 356.23
Copies, Minn. Statutes 2013 356A.07
Definitions, Minn. Statutes 2013 354.05, 356.215
Employee/employer contributions, changes in, Minn. Statutes 2013 353.27
Financial reporting requirements, Minn. Statutes 2013 356.20
Formula program retirement annuities, Minn. Statutes 2013 354.44
Generally, Minn. Statutes 2013 356.214, 356.215
Legislature, rights, Minn. Statutes 2013 356.22
Mortality tables, Minn. Statutes 2013 354.07
Optional annuities, Minn. Statutes 2013 354.35, 354.45
Reports about, Minn. Statutes 2013 354.06, 356.215
Supplemental actuarial valuations, Minn. Statutes 2013 356.23
Survivor benefits, Minn. Statutes 2013 354.46
Actuaries
Actuarial valuations, see same under this topic
Approved actuary, defined, Minn. Statutes 2013 354.05
Contracts, Minn. Statutes 2013 354.06, 356.214
Duties, Minn. Statutes 2013 354.06, 356.214
Administration
Costs, Minn. Statutes 2013 354.06, 356.215
Executive director, duties, Minn. Statutes 2013 354.06
Proposed legislation, Minn. Statutes 2013 356B.05
Rulemaking, generally, Minn. Statutes 2013 354.07
Administration building, acquisition and construction, Minn. Statutes 2013 356B.10
Administrative services, consolidation with other pension plans, reports about, Minn. Statutes 2013 356B.10
Age of retirement
Combined service disability benefits, Minn. Statutes 2013 356.302
Early retirement, Minn. Statutes 2013 354.35
Generally, Minn. Statutes 2013 354.44
Normal retirement age
Defined, Minn. Statutes 2013 353.01, 354.05, 354.35, 354A.011
Social Security Act, compliance, Minn. Statutes 2013 356.403, 356.82
Part-time teachers, Minn. Statutes 2013 354.66
Proportionate retirement annuities, Minn. Statutes 2013 356.32
Survivor benefits, Minn. Statutes 2013 354.46
Annuities
Abandoned amounts, disposition, Minn. Statutes 2013 356.65
Assignment, Minn. Statutes 2013 354.10
Automatic deposit, Minn. Statutes 2013 356.401
Bounce back annuities, Minn. Statutes 2013 354.45
Combined service annuities, Minn. Statutes 2013 356.30
Creditors remedies, use prohibited, Minn. Statutes 2013 354.10
Deferred annuities, see same under this topic
Early retirement, see same under this topic
Exemption from process, Minn. Statutes 2013 356.401
Formula program retirement annuities, Minn. Statutes 2013 354.44
Joint and survivor annuities, Minn. Statutes 2013 354.45 to 354.46, 356.46
Normal retirement annuities, see Retirement annuities under this topic
Optional annuities, see same under this topic
Overpayment, Minn. Statutes 2013 354.06, 354.10
Payment, Minn. Statutes 2013 354.06, 354.44, 356.40
Proportionate retirement annuities, Minn. Statutes 2013 356.32
Qualified annuities, using for refund repayments, Minn. Statutes 2013 354.105, 356.441
Repayment, wrongful discharges, Minn. Statutes 2013 356.50
Retirement annuities, see same under this topic
Supplemental retirement annuity, Minn. Statutes 2013 354.58
Appeals procedure, Minn. Statutes 2013 356.96
Appropriations to
State aid rededication, Minn. Statutes 2013 354.71
Withholding, investment reporting noncompliance, Minn. Statutes 2013 356.219
Approvals by
Benefit payments, Minn. Statutes 2013 354.07, 354.48
Generally, Minn. Statutes 2013 354.07
Interim superintendents, earnings limitation exemption, Minn. Statutes 2013 354.44
Investment Board, sales of securities, Minn. Statutes 2013 354.06
Nontraditional schedules, service credit, Minn. Statutes 2013 354.091
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
Transfer from MTRFA, Minn. Statutes 2013 354.70
Assignments, annuities or benefits, Minn. Statutes 2013 354.10
Assistant executive directors, Minn. Statutes 2013 354.06
Attachment, annuities or benefits, exemption, Minn. Statutes 2013 354.10
Attorney general, counsel for, Minn. Statutes 2013 354.07
Audits and examinations
Field audits, Minn. Statutes 2013 354.06
Financial reporting requirements, Minn. Statutes 2013 356.20
Retirement annuities, computation, Minn. Statutes 2013 354.44
Basic members
Contributions, Minn. Statutes 2013 354.42
Formula program retirement annuities, Minn. Statutes 2013 354.44
Military or uniformed service, service credit, Minn. Statutes 2013 354.53
Postretirement adjustments, Minn. Statutes 2013 356.42
Retirement annuities, computation for combined service, Minn. Statutes 2013 354.33
Supplementary disability benefits, Minn. Statutes 2013 354.48
Survivor benefits, see same under this topic
Beneficiaries
Changes or revocation, Minn. Statutes 2013 354.10
Data, classification, Minn. Statutes 2013 13.63
Death, Minn. Statutes 2013 354.10
Designation procedure, Minn. Statutes 2013 354.05
Payments to, Minn. Statutes 2013 354.45 to 354.47, 356.001, 356.42
Benefits
Abandoned amounts, disposition, Minn. Statutes 2013 356.65
Armed forces members, active service, Minn. Statutes 2013 43A.183
Assignment, Minn. Statutes 2013 354.10
Automatic deposit, Minn. Statutes 2013 356.401
Benefit provisions summary, Minn. Statutes 2013 356A.07
Calculation upon transfer from MTRFA, Minn. Statutes 2013 354.70
Charter school teachers, Minn. Statutes 2013 124D.10
Combined service benefits, Minn. Statutes 2013 356.302, 356.303
Creditors remedies, use prohibited, Minn. Statutes 2013 354.10
Definitions, Minn. Statutes 2013 354.05, 356A.01
Direct payment to public long-term care facilities, Minn. Statutes 2013 354.10
Disability benefits, see same under this topic
Distribution, notice, Minn. Statutes 2013 356.001
Eligible rollover distributions, Minn. Statutes 2013 356.635
Exemption from process, Minn. Statutes 2013 356.401
Fiduciaries, duties, Minn. Statutes 2013 356A.02
Increases, Minn. Statutes 2013 354.55
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 354.06, 354.10
Payment, Minn. Statutes 2013 354.06, 354.07, 354.44, 356.40
Reduced benefits option, Minn. Statutes 2013 354.55
Subpoena authority, Minn. Statutes 2013 356.401
Supplementary disability benefits, Minn. Statutes 2013 354.48
Survivor benefits, see same under this topic
Termination of plan or fund, procedures, Minn. Statutes 2013 356.001
Termination or denial, Minn. Statutes 2013 356.96
Board of trustees
Designation by, depositories for assets not held by custodian banks, Minn. Statutes 2013 356A.06
Duties and powers, Minn. Statutes 2013 354.06, 354.07
Generally, Minn. Statutes 2013 354.06
Members
Coordinated members, restriction, Minn. Statutes 2013 354.41
Defined as fiduciaries, Minn. Statutes 2013 356A.02
Election of, Minn. Statutes 2013 354.06, 354.07
Employees, Minn. Statutes 2013 354.41
Fiduciaries, see same under this topic
Generally, Minn. Statutes 2013 354.06
Teachers union representatives, Minn. Statutes 2013 354.41
Open meetings, Minn. Statutes 2013 356A.08
Bounce back annuities, Minn. Statutes 2013 354.45
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
Budgets, reports about, Minn. Statutes 2013 354.06
Building, bonds for, revenue obligations, contract claims, Minn. Statutes 2013 3.751
Buybacks
Leaves of absence, authorized, Minn. Statutes 2013 354.72
Prior service credit, Minn. Statutes 2013 356.30
Refund repayments, Minn. Statutes 2013 354.50
Service credit, wrongful discharges, Minn. Statutes 2013 356.50
Service credit purchase procedures, strike periods, Minn. Statutes 2013 354.72
Bylaws
Defined as plan documents, Minn. Statutes 2013 356A.01
Generally, Minn. Statutes 2013 354.07
Certificates and certification
Economic interest statements, list of filings, Minn. Statutes 2013 356A.06
Funds available for investment, Minn. Statutes 2013 11A.23, 354.06, 354.07
Payroll deductions, shortages, Minn. Statutes 2013 354.51
Certifying to
Disability benefit applicants, employment status, Minn. Statutes 2013 354.48
Interim superintendents, earnings limitation exemption, Minn. Statutes 2013 354.44
Leaves of absence, Minn. Statutes 2013 354.092 to 354.096
Optional annuity beneficiaries, death, Minn. Statutes 2013 354.45
Certiorari, appeals of benefit termination or denial, Minn. Statutes 2013 356.96
Charter school teaching service, coverage, Minn. Statutes 2013 354.05
Chief administrative officer, duties, see Executive director under this topic
Child support, income withholding, Minn. Statutes 2013 354.10
Cofiduciaries, Minn. Statutes 2013 356A.01, 356A.10, 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
Annual base salary, Minn. Statutes 2013 354.05, 354.52
Armed forces members, active service, salary differential, Minn. Statutes 2013 43A.183
Average salary, defined, Minn. Statutes 2013 354.44
Covered salary, limitations, Minn. Statutes 2013 354.41
Definitions, Minn. Statutes 2013 354.05, 354.44
Directors, trustees, Minn. Statutes 2013 354.06
Fiduciaries, Minn. Statutes 2013 356A.06, 356A.08
Independent contractors, Minn. Statutes 2013 354.06
Monthly base salary, Minn. Statutes 2013 354.091
Consolidation of Minneapolis Teachers Retirement Fund Association, Minn. Statutes 2013 354.70
Contested cases
Adverse determination of eligibility, benefits, or other rights, Minn. Statutes 2013 356A.07
Appeals of benefit termination or denial, Minn. Statutes 2013 356.96
Continuing education, fiduciaries, Minn. Statutes 2013 356A.13
Contracts and agreements
Administration building, acquisition and construction, Minn. Statutes 2013 356B.10
Electronic data processing services, Minn. Statutes 2013 354.07
Generally, Minn. Statutes 2013 354.06
Revenue obligations, retirement system building, Minn. Statutes 2013 3.751
Contributions to more than one public retirement plan
Restrictions, Minn. Statutes 2013 354.094
Retirement age, Minn. Statutes 2013 353.01
Coordinated members
Contributions, Minn. Statutes 2013 354.41, 354.42
Coverage, Minn. Statutes 2013 354.39
Formula program retirement annuities, Minn. Statutes 2013 354.44
Generally, Minn. Statutes 2013 354.41
Military or uniformed service, service credit, Minn. Statutes 2013 354.53
Optional accelerated retirement annuity, Minn. Statutes 2013 354.35
Postretirement adjustments, Minn. Statutes 2013 356.42
Retirement annuities, computation for combined service, Minn. Statutes 2013 354.33
Coverage by more than one system, see Portability with other retirement plans under this topic
Coverage errors, correction, Minn. Statutes 2013 356.99
Covered employees, referendum, Medicare coverage, Minn. Statutes 2013 355.095
Covered governmental entity
Defined, Minn. Statutes 2013 356A.01
Duties, see Employers under this topic
Creditors remedies, annuities or benefits, use prohibited, Minn. Statutes 2013 354.10
Credits to, abandoned contributions, annuities, or benefits, Minn. Statutes 2013 356.65
Custodian bank accounts, establishment, Minn. Statutes 2013 356.001
Data
Access, marriage dissolution actions, Minn. Statutes 2013 356.49
Classification, Minn. Statutes 2013 13.63
Death of member, Minn. Statutes 2013 354.471
Decedents estates, payments to, Minn. Statutes 2013 354.10, 354.45 to 354.47, 356.42
Dedicated fund, uses, Minn. Statutes 2013 356.63
Deferred annuities
Augmentation, Minn. Statutes 2013 354.55, 354B.26, 354D.04, 356.30
Eligibility, Minn. Statutes 2013 354.49
Generally, Minn. Statutes 2013 354.55
Survivor benefits, Minn. Statutes 2013 354.46
Deferred compensation, see STATE DEFERRED COMPENSATION PLAN
Definitions
Actuarial valuations, Minn. Statutes 2013 356.215
Benefits, Minn. Statutes 2013 356A.01, 356A.06
Correction of coverage errors, Minn. Statutes 2013 356.99
Generally, Minn. Statutes 2013 354.05
Loss of survivor benefits, Minn. Statutes 2013 356.406
Public Employees Retirement Association, Minn. Statutes 2013 353.01
Public pension fiduciary responsibility, Minn. Statutes 2013 356A.01
Social Security law, Minn. Statutes 2013 355.01
Teachers retirement, St. Paul, and Duluth, Minn. Statutes 2013 354A.011
Dependent children
Defined, Minn. Statutes 2013 354.05
Survivor benefits, see same under this topic
Depositories, designation, Minn. Statutes 2013 356A.06
Disability benefits
Combined service disability benefits, Minn. Statutes 2013 356.302
Definitions, Minn. Statutes 2013 354.05
Generally, Minn. Statutes 2013 354.48
Increases, Minn. Statutes 2013 354.55
Medical examinations, Minn. Statutes 2013 354.07, 354.48
Medical leave, payment during, Minn. Statutes 2013 354.095
Offsets, Minn. Statutes 2013 176.021, 354.48
Postretirement adjustments, Minn. Statutes 2013 354.48, 356.42
Postretirement interest rate adjustments, Minn. Statutes 2013 354.55, 356.215
Supplemental needs trusts, Minn. Statutes 2013 356.465
Survivor benefits, see same under this topic
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 354.10
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
Age, Minn. Statutes 2013 354.35
Annuities, permanent increase, Minn. Statutes 2013 354.44
Combined service, Minn. Statutes 2013 353.71
Coordinated benefits, Minn. Statutes 2013 354A.31
Eligibility, Minn. Statutes 2013 353.30
Formula program retirement annuities, Minn. Statutes 2013 354.44
Optional accelerated retirement annuity, Minn. Statutes 2013 354.35
Retirement benefit accrual rate increase, Minn. Statutes 2013 354.44, 356.315
Rule of 90, Minn. Statutes 2013 354.44
Economic interest statements, fiduciaries, Minn. Statutes 2013 356A.06
Election of participation, Minnesota State Colleges and Universities faculty, Minn. Statutes 2013 354B.21
Electronic data processing services, Minn. Statutes 2013 354.07
Employee contributions
Changes in, Minn. Statutes 2013 353.27
Charter school teachers, Minn. Statutes 2013 124D.10
Coordinated members, Minn. Statutes 2013 354.41, 354.42
Deficiencies, recovery, Minn. Statutes 2013 354.512
Employers, pick up after 1982, Minn. Statutes 2013 356.62
Extended leaves of absence, Minn. Statutes 2013 354.094
Family leave, Minn. Statutes 2013 354.096
Federal compensation limits, Minn. Statutes 2013 356.611
Generally, Minn. Statutes 2013 354.42
Medical leave, Minn. Statutes 2013 354.095
Military or uniformed service, service credit, Minn. Statutes 2013 354.53
Parenting leave, Minn. Statutes 2013 354.093
Part-time teachers, Minn. Statutes 2013 354.66
Payroll deductions, see same under this topic
Reemployed retirees, Minn. Statutes 2013 354.444
Reports about, Minn. Statutes 2013 354.42, 356.62
Sabbatical leave, Minn. Statutes 2013 354.092
Shortages, Minn. Statutes 2013 354.41, 354.51
Wrongful discharges, service credit, Minn. Statutes 2013 356.50
Employees, see Members under this topic
Employees of the retirement plan
Appointment, Minn. Statutes 2013 354.06
Defined as teachers, Minn. Statutes 2013 354.05
In-service training, Minn. Statutes 2013 354.06
Indemnification, breach of fiduciary duty, Minn. Statutes 2013 356A.11
Memberships, board of trustees, Minn. Statutes 2013 354.41
Employer contributions
Changes in, Minn. Statutes 2013 353.27
Charter school teachers, Minn. Statutes 2013 124D.10
Coordinated members, Minn. Statutes 2013 354.41, 354.42
Deficiencies, recovery, Minn. Statutes 2013 354.512
Extended leaves of absence, Minn. Statutes 2013 354.094
Failure to remit, state aid reduction, Minn. Statutes 2013 354.52
Family leave, Minn. Statutes 2013 354.096
Generally, Minn. Statutes 2013 354.42
Individual retirement account plan participants, Minn. Statutes 2013 354D.04
Medical leave, Minn. Statutes 2013 354.095
Medicare coverage, Minn. Statutes 2013 355.095
Military or uniformed service, service credit, Minn. Statutes 2013 354.53
Parenting leave, Minn. Statutes 2013 354.093
Part-time teachers, Minn. Statutes 2013 354.66
Rate changes, school aid adjustments due to, Minn. Statutes 2013 127A.50
Rate revisions, Minn. Statutes 2013 354.42, 354.435
Reports about, Minn. Statutes 2013 354.42
Sabbatical leave, Minn. Statutes 2013 354.092
School district accounts, transfers for, Minn. Statutes 2013 123B.79
Sufficiency/deficiency determination, Minn. Statutes 2013 354.435
Wrongful discharges, service credit, Minn. Statutes 2013 356.50
Employers
Agreements by, extended leaves of absence, Minn. Statutes 2013 354.094
Benefit provision summaries, duties, Minn. Statutes 2013 356A.07
Certificates and certification, Minn. Statutes 2013 354.092 to 354.096, 354.48
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, shortages, Minn. Statutes 2013 354.51
Publications and election ballots, distribution to members, Minn. Statutes 2013 354.07
Reports given, Minn. Statutes 2013 354.092, 354.52, 356.50, 356.62
Reports received, financial reports, Minn. Statutes 2013 356.20
Exclusions from coverage, Minn. Statutes 2013 354.41
Execution (creditors remedies), annuities or benefits, exemption, Minn. Statutes 2013 354.10
Executive director
Benefit termination or denial, appeals, Minn. Statutes 2013 356.96
Compensation and salaries
Compensation Council, duties, Minn. Statutes 2013 15A.082
Expense allowance, Minn. Statutes 2013 15A.081
Salary range, Minn. Statutes 2013 15A.01, 15A.0815, 15A.13
Salary recommendations, Minn. Statutes 2013 15A.0815
Definitions, Minn. Statutes 2013 356A.01, 356A.02
Fiduciaries, see same under this topic
Generally, Minn. Statutes 2013 354.06
Memberships, Minn. Statutes 2013 11A.08
Prior service credit purchases, duties, Minn. Statutes 2013 356.551
Retirement, Minn. Statutes 2013 352D.02
Experience studies, Minn. Statutes 2013 354.06, 356.214, 356.215
Extended leaves of absence, Minn. Statutes 2013 136F.43, 354.094
Family leave, generally, Minn. Statutes 2013 354.096
Fiduciaries
Activities, generally, Minn. Statutes 2013 356A.02
Assets, title, Minn. Statutes 2013 356A.06
Board of trustees, duties, Minn. Statutes 2013 354.06
Breach of conduct or duties, Minn. Statutes 2013 356A.09 to 356A.12
College and university treasurers, duties, Minn. Statutes 2013 354.52
Compensation and salaries, Minn. Statutes 2013 356A.06, 356A.08
Continuing education, Minn. Statutes 2013 356A.13
County treasurers, duties, Minn. Statutes 2013 354.52
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 354.52, 356A.02, 356A.04, 356A.05
Economic interest statements, Minn. Statutes 2013 356A.06
Executive director, duties, Minn. Statutes 2013 354.06
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
Management and Budget Department, duties, Minn. Statutes 2013 354.52
Prohibited transactions, Minn. Statutes 2013 356A.06
School district treasurers, duties, Minn. Statutes 2013 354.52
Service of process on, Minn. Statutes 2013 356A.12
Standard of conduct, Minn. Statutes 2013 356A.04
Filing with
Beneficiaries, designation of, Minn. Statutes 2013 354.05
Disability benefit applications, Minn. Statutes 2013 354.48
Interim superintendents, earnings limitation exemption, application, Minn. Statutes 2013 354.44
Optional annuities, revocation, Minn. Statutes 2013 356.48
Part-time teaching agreements, Minn. Statutes 2013 354.66
Postretirement adjustments, Minn. Statutes 2013 356.42
Reduced benefits option, applications, Minn. Statutes 2013 354.55
Retirement annuity applications, Minn. Statutes 2013 354.35, 354.44, 354.444, 356.32
Survivor benefits, Minn. Statutes 2013 354.46
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
Late reports or noncompliance, Minn. Statutes 2013 354.52
Reduction, Minn. Statutes 2013 354.06
Fiscal year, Minn. Statutes 2013 354.05
Former members
Marriage dissolution actions, information requirements, Minn. Statutes 2013 356.49
Reemployment following termination, improved benefits, eligibility, Minn. Statutes 2013 354.44
Retirees resuming teaching service, coverage limitations, Minn. Statutes 2013 352.05
Forms
Annuities or benefits, Minn. Statutes 2013 354.10, 354.44
Beneficiaries, Minn. Statutes 2013 354.05, 354.10
Interim superintendents, earnings limitation exemption, application, Minn. Statutes 2013 354.44
Leaves of absence, certification, Minn. Statutes 2013 354.092 to 354.096
Postretirement adjustments, optional payment schedule, Minn. Statutes 2013 356.42
Postretirement reemployment income report, Minn. Statutes 2013 354.52
Reemployment earnings limitation, excess amounts, Minn. Statutes 2013 356.47
Retirement annuity applications, Minn. Statutes 2013 354.35, 354.44, 356.32
Survivor benefits, Minn. Statutes 2013 354.46
Transfer of funds, IRAP, Minn. Statutes 2013 354B.23
Formula program
Coverage, generally, Minn. Statutes 2013 354.146
Disability benefits, computation, Minn. Statutes 2013 354.48
Generally, Minn. Statutes 2013 354.44
Refunds, see same under this topic
Formula service credit, adjustments, Minn. Statutes 2013 354.53
Full funding, established dates for, Minn. Statutes 2013 356.215
Funds and accounts
Custodian bank accounts, Minn. Statutes 2013 356.001
School district accounts, transfers, Minn. Statutes 2013 123B.79
Variable account accumulations, refund repayments, Minn. Statutes 2013 354.50
Garnishment, annuities or benefits, exemption, Minn. Statutes 2013 354.10
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 354.05
Guardians of minors, payments to, survivor benefits for dependent children, Minn. Statutes 2013 354.46
Hearings, appeals of benefit termination or denial, Minn. Statutes 2013 356.96
In-service training, Minn. Statutes 2013 354.06
Insurance, public employees insurance program, Minn. Statutes 2013 43A.316, 356.87
Interest rates
Actuarial valuations, Minn. Statutes 2013 356.215
Deferred annuities augmentation, Minn. Statutes 2013 354.55
Employee contributions, shortages, Minn. Statutes 2013 354.41, 354.51
Extended leaves of absence, late payments, Minn. Statutes 2013 354.094
Forfeited service, refund repayments, Minn. Statutes 2013 356.44
Medical leave, Minn. Statutes 2013 354.095
Military or uniformed service, service credit, Minn. Statutes 2013 354.53
Past due amounts, Minn. Statutes 2013 354.52
Payments after death, Minn. Statutes 2013 354.47
Postretirement adjustments, Minn. Statutes 2013 354.55, 356.215
Reduction, Minn. Statutes 2013 354.06
Reemployment earnings limitation, excess amounts, Minn. Statutes 2013 356.47
Refund repayments, Minn. Statutes 2013 354.50
Refunds, Minn. Statutes 2013 354.42, 354.47, 354.49
Investigations, benefit applications and claims, Minn. Statutes 2013 354.07, 354.48
Investment Board, duties, Minn. Statutes 2013 11A.23, 354.06, 354.07
Investment of funds
Annual interest earnings, distribution formula, Minn. Statutes 2013 354.07
Available funds, certification, Minn. Statutes 2013 354.06
Fiduciaries, duties, Minn. Statutes 2013 356A.02, 356A.06
Investment expenses, defined, Minn. Statutes 2013 356.215
Policy statement, Minn. Statutes 2013 356.219
Reports about, Minn. Statutes 2013 356.219
Requirements, generally, Minn. Statutes 2013 356A.06
Securities, sales, Minn. Statutes 2013 354.06
Teachers retirement fund, Minn. Statutes 2013 354.42
Joint and survivor annuities
Accrual, Minn. Statutes 2013 354.46
Generally, Minn. Statutes 2013 354.45
Mandatory, Minn. Statutes 2013 356.46
Survivor benefits, modification, Minn. Statutes 2013 354.46
Lawsuits
Attorney general, duties, Minn. Statutes 2013 354.07
Breach of fiduciary duty, Minn. Statutes 2013 356A.12
Venue, Minn. Statutes 2013 354.07
Leaves of absence
Annuities, Minn. Statutes 2013 354.55
Armed forces members, active service, salary differential, Minn. Statutes 2013 43A.183
Buybacks, Minn. Statutes 2013 354.72
Extended leave, Minn. Statutes 2013 136F.43, 354.094
Family leave, Minn. Statutes 2013 354.096
Maternity leave, Minn. Statutes 2013 354.093
Medical leave, Minn. Statutes 2013 354.095
Military service leave of absence, see same under this topic
Parenting leave, Minn. Statutes 2013 354.093
Sabbatical leave, Minn. Statutes 2013 354.092
Legal advisor, Minn. Statutes 2013 354.07
Legal settlements, exclusion from salary, Minn. Statutes 2013 354.05
Legislative proposals, Minn. Statutes 2013 356B.05
Liability
Cofiduciaries, Minn. Statutes 2013 356A.10
Transfer from MTRFA, Minn. Statutes 2013 354.70
Unfunded actuarial accrued liability, Minn. Statutes 2013 356.215, 356.22
Limitation year, Minn. Statutes 2013 356.611
Lump sum payments, Minn. Statutes 2013 356.47
Mail and mailing
Benefit distribution notice, Minn. Statutes 2013 356.001
Retirement annuities, Minn. Statutes 2013 356.46
Management
Requirements, Minn. Statutes 2013 354.06
Rulemaking, generally, Minn. Statutes 2013 354.07
Maternity leave, Minn. Statutes 2013 354.093
Medical advisor, duties, Minn. Statutes 2013 354.48
Medical leave, Minn. Statutes 2013 354.095
Meetings, see OPEN MEETING LAW
Members
Actuarial valuations, Minn. Statutes 2013 356.215
Basic members, see same under this topic
Board of directors, approval, Minn. Statutes 2013 354.07
Charter school teachers, Minn. Statutes 2013 124D.10
Contributions, see Employee contributions under this topic
Coordinated members, see same under this topic
Data reporting requirements, Minn. Statutes 2013 354.52
Death caused by surviving beneficiary, loss of survivor benefits, Minn. Statutes 2013 356.406
Death without survivors, Minn. Statutes 2013 354.471
Definitions, Minn. Statutes 2013 354.05, 356A.01
Education district employees, Minn. Statutes 2013 123A.17
Eligibility, generally, Minn. Statutes 2013 354.41
Employment condition, Minn. Statutes 2013 354B.22
Exceptions, Minn. Statutes 2013 354.05
Exclusion by other plans, Minn. Statutes 2013 353.01, 354A.011
Exclusions from coverage, Minn. Statutes 2013 354.41
Individual retirement account plan, election of participation, Minn. Statutes 2013 354D.02, 354D.04
Loss of survivor benefits, Minn. Statutes 2013 356.406
Marriage dissolution actions, information requirements, Minn. Statutes 2013 356.49
MnSCU part-time employees, restrictions, Minn. Statutes 2013 354B.21
Notice received, Minn. Statutes 2013 356.001
Part-time teachers, Minn. Statutes 2013 354.05, 354.44, 354.66
Payments by, prior service credit purchases, Minn. Statutes 2013 356.551
Payments to, benefit distribution upon plan termination, Minn. Statutes 2013 356.001
Remarriage, effect on survivor benefits, Minn. Statutes 2013 356.407
Reports received, Minn. Statutes 2013 356.20, 356.47, 356.62, 356A.07
Retirement annuities, Minn. Statutes 2013 354.55
Signatures, Minn. Statutes 2013 354.05
Striking members, service credit buyback authorized, Minn. Statutes 2013 354.05
Substitute teachers, Minn. Statutes 2013 354.06, 354.094, 354.44, 354.66
Termination of membership, conditions resulting in, Minn. Statutes 2013 354.49
Transfer from MTRFA, Minn. Statutes 2013 354.70
Military or uniformed service credit, Minn. Statutes 2013 354.543
Minneapolis Teachers Retirement Fund Association, former members
Allowable service, defined, Minn. Statutes 2013 354.05
Annuities, computation, Minn. Statutes 2013 354.44
Benefits, Minn. Statutes 2013 354.70, 354A.41
Default coverage, Minn. Statutes 2013 354B.21
Prior service credit, Minn. Statutes 2013 354.05
State pension aid, Minn. Statutes 2013 354.436
Transfer to Teachers Retirement Association, Minn. Statutes 2013 354.70
Normal retirement annuities, see Retirement annuities under this topic
Office space, providing for, Minn. Statutes 2013 354.06
Optional accelerated retirement annuity, Minn. Statutes 2013 354.35
Optional annuities
Accelerated annuity, Minn. Statutes 2013 354.35
Definitions, Minn. Statutes 2013 354.05
Disability benefits, see same under this topic
Generally, Minn. Statutes 2013 354.45
Information summaries, distribution, Minn. Statutes 2013 356.46
Joint and survivor annuities, Minn. Statutes 2013 354.45 to 354.46, 356.46
Revocation, Minn. Statutes 2013 356.48
Supplemental needs trusts, Minn. Statutes 2013 356.465
Parenting leave, prior service credit purchase, authorization, Minn. Statutes 2013 354.093
Part-time teachers
Generally, Minn. Statutes 2013 354.66
Retirees serving as, Minn. Statutes 2013 354.44
Technical college teachers, coverage restrictions, Minn. Statutes 2013 354.05
Payments by
Allowable expenses, Minn. Statutes 2013 356.001
Benefit distribution upon plan termination, Minn. Statutes 2013 356.001
Fiduciaries, duties, Minn. Statutes 2013 356A.02
Generally, Minn. Statutes 2013 354.06, 354.07
Payments to
Amortization state aid requirements, Minn. Statutes 2013 423A.02
Deficiencies, recovery, Minn. Statutes 2013 354.512
Health insurance, administrative expenses, Minn. Statutes 2013 356.87
Past due amounts, interest, Minn. Statutes 2013 354.52
Payroll deductions, Minn. Statutes 2013 354.41
Rulemaking, generally, Minn. Statutes 2013 354.07
Payroll deductions
Coordinated members, Minn. Statutes 2013 354.41
Employee contributions, generally, Minn. Statutes 2013 354.42
Employers, duties, Minn. Statutes 2013 354.52
Erroneous deductions, refunds, Minn. Statutes 2013 354.42
Reports about, Minn. Statutes 2013 354.52
Sabbatical leave, Minn. Statutes 2013 354.092
Shortages, Minn. Statutes 2013 354.51
Petitions to, board of trustees, candidates, endorsements, Minn. Statutes 2013 354.06
Plan documents, summaries, and reports, copies to members, Minn. Statutes 2013 356A.07
Portability with other retirement plans
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
State Patrol retirement fund, Minn. Statutes 2013 352B.30
Teachers retirement, Saint Paul and Duluth, Minn. Statutes 2013 354A.39
Unclassified employees retirement plan, Minn. Statutes 2013 352D.085, 352D.12
Vesting portability, Minn. Statutes 2013 354.60
Postretirement adjustments
Disability benefits, Minn. Statutes 2013 354.48
Eligibility for, Minn. Statutes 2013 354.35, 354.44
Generally, Minn. Statutes 2013 356.415, 356.42
Interest rates, Minn. Statutes 2013 354.55, 356.215
Lump-sum payments, conversion to monthly annuity, Minn. Statutes 2013 356.431
Survivor benefits, Minn. Statutes 2013 354.46
Power of attorney, Minn. Statutes 2013 354.10
Prior service contributions, transfer to unclassified employees retirement plan, Minn. Statutes 2013 352D.12
Prior service credit
Generally, Minn. Statutes 2013 354.51
Purchases
Charter school teaching service, see same under this topic
Generally, Minn. Statutes 2013 356.551
Leaves of absence, Minn. Statutes 2013 354.72
Pretax transfers, Minn. Statutes 2013 354.105
Reserves requirements, Minn. Statutes 2013 356.30
Strike periods, Minn. Statutes 2013 354.72
Proportionate retirement annuities, Minn. Statutes 2013 356.32
Public employees insurance program, Minn. Statutes 2013 43A.316, 356.87
Public pension facilities, acquisition and construction, Minn. Statutes 2013 356B.10
Publication by, Minn. Statutes 2013 354.07
Purpose, Minn. Statutes 2013 356.001
Receipts given, payroll deductions, Minn. Statutes 2013 354.52
Recommendations by, proposed legislation, Minn. Statutes 2013 356B.05
Records and record keeping
Appeals of benefit termination or denial, Minn. Statutes 2013 356.96
Executive director, duties, Minn. Statutes 2013 354.06
Fiduciaries, duties, Minn. Statutes 2013 356A.02
Generally, Minn. Statutes 2013 354.07
Governing effect, Minn. Statutes 2013 354.64
Investments, liquidity documentation, Minn. Statutes 2013 356A.06
Optional annuities, Minn. Statutes 2013 354.35, 354.45
Reemployment earnings limitation, excess amounts, Minn. Statutes 2013 356.47
Transfer from MTRFA, Minn. Statutes 2013 354.70
Reemployment earnings limitation
Coordinated members, Minn. Statutes 2013 354.41
Excess amounts, disposition and payment, Minn. Statutes 2013 356.47
Exemptions, Minn. Statutes 2013 354.445
Generally, Minn. Statutes 2013 354.44
Refunds
Application for, Minn. Statutes 2013 354.49
Automatic deposit, Minn. Statutes 2013 356.401
Eligibility, Minn. Statutes 2013 354.49
Erroneous payroll deductions, Minn. Statutes 2013 354.42
Guaranteed refund annuity, Minn. Statutes 2013 354.45
Interest rates, Minn. Statutes 2013 354.42, 354.49
Membership termination, Minn. Statutes 2013 354.49
Minnesota State Retirement System, Minn. Statutes 2013 352.22
Payment, Minn. Statutes 2013 354.06, 354.49
Post-1973 members or retirees, option, Minn. Statutes 2013 354.55
Repayment to
Combined service annuities, Minn. Statutes 2013 356.30
Forfeited service credit, Minn. Statutes 2013 356.44
Generally, Minn. Statutes 2013 354.50
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
Payments using pretax transfers, Minn. Statutes 2013 354.105
Public Employees Retirement Association, Minn. Statutes 2013 353.71
Qualified annuities, using, Minn. Statutes 2013 356.441
Requirements, Minn. Statutes 2013 356.441
State Patrol retirement fund, Minn. Statutes 2013 352B.30
Unclassified employees retirement plan, Minn. Statutes 2013 352D.12
Service credit termination, Minn. Statutes 2013 354.50
Survivor benefits, lump sum payments, Minn. Statutes 2013 354.46
Transfer to IRAP, Minn. Statutes 2013 354B.23
Reports given
Actuarial valuations, Minn. Statutes 2013 354.06, 356.215
Administrative services, consolidation with other pension plans, Minn. Statutes 2013 356B.10
Annual financial report, Minn. Statutes 2013 354.06
Budgets, Minn. Statutes 2013 354.06
Contribution rate revisions, Minn. Statutes 2013 354.42
Experience studies, Minn. Statutes 2013 354.06, 356.215
Financial reports, Minn. Statutes 2013 356.20, 356.23
Generally, Minn. Statutes 2013 354.52
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
Reserves
Deferred annuities, Minn. Statutes 2013 354.55
Optional accelerated annuities, limitation, Minn. Statutes 2013 354.35
Prior service credit purchases, Minn. Statutes 2013 356.30
Transfer to postretirement investment fund, Minn. Statutes 2013 354.07
Retirees
Health insurance, Minn. Statutes 2013 136F.48
Part-time or substitute teaching, Minn. Statutes 2013 136F.48, 354.44
Reemployment, Minn. Statutes 2013 354.05, 354.445, 354.52
Return to work agreements, Minn. Statutes 2013 354.444
Retirement annuities
Amount, computation, Minn. Statutes 2013 354.33
Amount, formula, Minn. Statutes 2013 352.115
Completed applications, copies to spouses, Minn. Statutes 2013 356.46
Coordinated benefits, Minn. Statutes 2013 354A.31
Definitions, Minn. Statutes 2013 354.05
Effective date of retirement, Minn. Statutes 2013 354.05
Exemption from process, Minn. Statutes 2013 356.401
Formula program, see same under this topic
Generally, Minn. Statutes 2013 354.44
Optional annuities, Minn. Statutes 2013 356.46
Options to certain members, Minn. Statutes 2013 354.55
Payment after death, Minn. Statutes 2013 354.47
PERA, termination of membership, Minn. Statutes 2013 353.29
Postretirement adjustments, Minn. Statutes 2013 356.42
Postretirement interest rate adjustments, Minn. Statutes 2013 354.55, 356.215
Proportionate annuities, Minn. Statutes 2013 354.44, 356.32
Reemployment earnings limitation, Minn. Statutes 2013 354.44, 354.445, 356.47
Refunds, see same under this topic
Retirement benefit accrual rate increase, Minn. Statutes 2013 354.44, 356.315
Rollover election, Minn. Statutes 2013 356.47
Service credit, salary calculations, Minn. Statutes 2013 354A.011
Simultaneous payment of survivor benefits, Minn. Statutes 2013 356.40
Retirement plan alternatives
Arts Board employees, Minn. Statutes 2013 354D.02, 354D.04
Education Department employees, Minn. Statutes 2013 352.01
Humanities Center employees, Minn. Statutes 2013 354D.02, 354D.04
Minnesota Association of School Administrators employees, Minn. Statutes 2013 354.41
Minnesota Association of School Principals employees, Minn. Statutes 2013 354.41
Minnesota Association of Secondary School Principals employees, Minn. Statutes 2013 354.41
Minnesota Education Association employees, Minn. Statutes 2013 354.41
Minnesota federation of teachers employees, Minn. Statutes 2013 354.41
Minnesota Historical Society employees, Minn. Statutes 2013 354D.02, 354D.04
Rule of 90, Minn. Statutes 2013 353.30, 354.44
Sabbatical leave, Minn. Statutes 2013 354.092
Salary, see Compensation and salaries under this topic
Service credit
Board of directors, approval, Minn. Statutes 2013 354.07
Calculation, Minn. Statutes 2013 354.091
Charter school teaching service, Minn. Statutes 2013 124D.10
Combined service annuities, Minn. Statutes 2013 356.30
Combined service benefits, Minn. Statutes 2013 356.302, 356.303
Computation, Minn. Statutes 2013 354.091
Definitions, Minn. Statutes 2013 354.05
Disability benefits, Minn. Statutes 2013 354.48
Extended leaves of absence, Minn. Statutes 2013 354.094
Family leave, Minn. Statutes 2013 354.096
Forfeited service, refund repayments, Minn. Statutes 2013 356.44
Formula service credit, Minn. Statutes 2013 354.05
Individual retirement account plan participants, Minn. Statutes 2013 354D.04
Leaves of absence, Minn. Statutes 2013 354.72
Medical leave, Minn. Statutes 2013 354.095
Military or uniformed service, Minn. Statutes 2013 354.53, 354.543
MnSCU employees, Minn. Statutes 2013 354.091, 354.51, 354.52
Nontraditional schedules, Minn. Statutes 2013 354.091
Parental or family leave, Minn. Statutes 2013 354.093
Part-time teachers, Minn. Statutes 2013 354.66
Portability with other retirement plans, Minn. Statutes 2013 354.50
Prior service credit, see same under this topic
Proportionate retirement annuities, Minn. Statutes 2013 356.32
Purchase procedures, Minn. Statutes 2013 354.105, 354.72
Reemployed retirees, Minn. Statutes 2013 354.444, 354.445
Requirements, generally, Minn. Statutes 2013 354.44
Restored service credit, Minn. Statutes 2013 356.44
Retirement annuities, Minn. Statutes 2013 354.44
Sabbatical leave, Minn. Statutes 2013 354.092
Survivor benefits, Minn. Statutes 2013 354.46
Termination, Minn. Statutes 2013 354.50
Transfer from MTRFA, Minn. Statutes 2013 354.70
Wrongful discharges, Minn. Statutes 2013 356.50
Spousal maintenance, income withholding, Minn. Statutes 2013 354.10
Spouses
Retirement annuities, Minn. Statutes 2013 356.46
Surviving spouses, see same under this topic
State aid
Aid rededication, Minn. Statutes 2013 354.71
Amortization state aid requirements, Minn. Statutes 2013 423A.02
Pension adjustment revenue, Minn. Statutes 2013 126C.10
Reduction, failure to remit contributions, Minn. Statutes 2013 354.52
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
Compensation and salaries, board of trustees service, Minn. Statutes 2013 354.06
Extended leaves of absence, employment restrictions, Minn. Statutes 2013 354.094
Part-time teachers, Minn. Statutes 2013 354.66
Retirees serving as, Minn. Statutes 2013 354.44
Successor organizations, Minn. Statutes 2013 356.20, 356.215
Supplemental needs trusts, optional annuity, Minn. Statutes 2013 356.465
Supplemental retirement annuity, Minn. Statutes 2013 354.58
Supplementary disability benefits, Minn. Statutes 2013 354.48
Surviving child benefits, Minn. Statutes 2013 354.46
Surviving spouses
Definitions, Minn. Statutes 2013 354.05, 356.303
Payments to, Minn. Statutes 2013 354.47
Survivor benefits, see same under this topic
Survivor benefits
Account termination and restoration, Minn. Statutes 2013 354.471
Beneficiaries charged or convicted of causing member's death, Minn. Statutes 2013 356.406
Combined service survivor benefits, Minn. Statutes 2013 356.303
Definitions, Minn. Statutes 2013 356.406
Dependent children, benefits, Minn. Statutes 2013 354.46, 354.66
Generally, Minn. Statutes 2013 354.46
Increases, Minn. Statutes 2013 354.44, 354.55
Joint and survivor annuities, Minn. Statutes 2013 354.45 to 354.46, 356.46
Overpayment of benefits, subpoenas, Minn. Statutes 2013 356.401
Payment, Minn. Statutes 2013 354.06, 354.46
Postretirement adjustments, Minn. Statutes 2013 354.46, 356.42
Postretirement interest rate adjustments, Minn. Statutes 2013 354.55, 356.215
Remarriage, effect, Minn. Statutes 2013 356.407
Simultaneous payment of retirement annuities, Minn. Statutes 2013 356.40
Survivors
Data, classification, Minn. Statutes 2013 13.63
Defined, Minn. Statutes 2013 356.406
Survivor benefits, see same under this topic
Teacher, defined, Minn. Statutes 2013 354.05
Teachers Retirement Act, generally, Minn. Statutes 2013 354.045 to 354.69
Teachers retirement fund, creation of, Minn. Statutes 2013 354.42
Termination of benefits, disability benefits, Minn. Statutes 2013 354.48
Termination of plan or fund, Minn. Statutes 2013 356.001
Termination of teaching service
Deferred annuities, see same under this topic
Definitions, Minn. Statutes 2013 354.05
Extended leaves of absence, effect, Minn. Statutes 2013 354.094
Generally, Minn. Statutes 2013 354.44
Refunds, see same under this topic
Transfer of funds
Erroneous deductions and contributions, Minn. Statutes 2013 354.42
IRAP, transfers to, Minn. Statutes 2013 354B.23
Reserves, transfer to postretirement investment fund, Minn. Statutes 2013 354.07
Teachers retirement fund, Minn. Statutes 2013 354.42
Treasurer, Minn. Statutes 2013 354.06
Trustees, see Board of trustees under this topic
Unfunded actuarial accrued liability, Minn. Statutes 2013 356.215, 356.22
Vesting requirements
Generally, Minn. Statutes 2013 354.44
Part-time teachers, Minn. Statutes 2013 354.66
Portability with other retirement plans, Minn. Statutes 2013 354.60
Service credit, see same under this topic
Violations and penalties
Fiduciaries, Minn. Statutes 2013 354.52, 609B.177
Investment reporting, noncompliance, Minn. Statutes 2013 356.219
Late reports, fine, Minn. Statutes 2013 354.52
Waivers, state aid or appropriations, withholding for investment reporting noncompliance, Minn. Statutes 2013 356.219
Warrants for payment of money
Erroneous deductions, Minn. Statutes 2013 354.42
Generally, Minn. Statutes 2013 354.06
Witnesses, authority to examine, Minn. Statutes 2013 354.07
Wrongful discharges, Minn. Statutes 2013 356.50