TEACHERS RETIREMENT ASSOCIATION (TRA)

See also SAINT PAUL TEACHERS RETIREMENT FUND ASSOCIATION (STPTRFA)

Accounting and bookkeeping

Financial and actuarial reporting practices, Minn. Statutes 2023 16A.055, 356.20, 356.215

Refund repayments, Minn. Statutes 2023 354.105, 356.441

Accumulated contributions, abandoned amounts, disposition, Minn. Statutes 2023 356.65

Accumulated deductions, payment after death, Minn. Statutes 2023 354.47

Actuarial valuations

Alternative valuations, Minn. Statutes 2023 356.23

Copies, Minn. Statutes 2023 356A.07

Definitions, Minn. Statutes 2023 354.05, 356.215

Financial reporting requirements, Minn. Statutes 2023 356.20

Generally, Minn. Statutes 2023 356.214, 356.215

Legislature, rights, Minn. Statutes 2023 356.22

Mortality tables, Minn. Statutes 2023 354.07

Optional annuities, Minn. Statutes 2023 354.35, 354.45

Present value, single life annuity, rate conversion to, Minn. Statutes 2023 356.635

Reports about, Minn. Statutes 2023 354.06, 356.215

Supplemental actuarial valuations, Minn. Statutes 2023 356.23

Survivor benefits, Minn. Statutes 2023 354.46

Actuaries

Actuarial valuations, see same under this topic

Approved actuary, defined, Minn. Statutes 2023 354.05

Contracts, Minn. Statutes 2023 354.06, 356.214

Duties, Minn. Statutes 2023 354.06, 356.214

Administration

Costs, Minn. Statutes 2023 354.06, 356.215

Executive director, duties, Minn. Statutes 2023 354.06

Legislative proposals, Minn. Statutes 2023 356B.01, 356B.02

Rulemaking, generally, Minn. Statutes 2023 354.07

Administration building, acquisition and construction, Minn. Statutes 2023 356B.10

Administrative services, consolidation with other pension plans, reports about, Minn. Statutes 2023 356B.10

Age of retirement

Combined service disability benefits, Minn. Statutes 2023 356.302

Early retirement, Minn. Statutes 2023 354.35

Generally, Minn. Statutes 2023 354.44

Normal retirement age

Defined, Minn. Statutes 2023 353.01, 354.05, 354.35

Social Security Act, compliance, Minn. Statutes 2023 356.403, 356.82

Part-time teachers, Minn. Statutes 2023 354.66

Proportionate retirement annuities, Minn. Statutes 2023 356.32

Survivor benefits, Minn. Statutes 2023 354.46

Annuities

Abandoned amounts, disposition, Minn. Statutes 2023 356.65

Assignment, Minn. Statutes 2023 354.10

Automatic deposit, Minn. Statutes 2023 356.401

Bounce back annuities, Minn. Statutes 2023 354.45

Combined service annuities, Minn. Statutes 2023 356.30

Creditors remedies, use prohibited, Minn. Statutes 2023 354.10

Deductions, voluntary membership dues, labor organizations, Minn. Statutes 2023 356.91

Deferred annuities, see same under this topic

Early retirement, see same under this topic

Exemption from process, Minn. Statutes 2023 356.401

Formula program retirement annuities, Minn. Statutes 2023 354.44

Joint and survivor annuities, Minn. Statutes 2023 354.45 to 354.46, 356.46, 356.461

Normal retirement annuities, see Retirement annuities under this topic

Optional annuities, see same under this topic

Overpayment, Minn. Statutes 2023 354.06, 354.10

Payment, Minn. Statutes 2023 354.06, 354.44, 356.40

Proportionate retirement annuities, Minn. Statutes 2023 356.32

Qualified annuities, using for refund repayments, Minn. Statutes 2023 354.105, 356.441

Repayment, wrongful discharges, Minn. Statutes 2023 356.50

Retirement annuities, see same under this topic

Appeals procedure, Minn. Statutes 2023 356.96

Approvals by

Benefit payments, Minn. Statutes 2023 354.07, 354.48

Generally, Minn. Statutes 2023 354.07

Interim superintendents, earnings limitation exemption, Minn. Statutes 2023 354.44

Investment Board, sales of securities, Minn. Statutes 2023 354.06

Nontraditional schedules, service credit, Minn. Statutes 2023 354.091

Assets

Definitions, Minn. Statutes 2023 356.215

Investment diversification, Minn. Statutes 2023 356A.06

Limitations on use, Minn. Statutes 2023 356.63

Market valuation method, Minn. Statutes 2023 356.215

Title, holding, Minn. Statutes 2023 356A.06

Transfer from MTRFA, Minn. Statutes 2023 354.70

Assignments, annuities or benefits, Minn. Statutes 2023 354.10

Assistant executive directors, Minn. Statutes 2023 354.06

Attachment, annuities or benefits, exemption, Minn. Statutes 2023 354.10

Attorney general, counsel for, Minn. Statutes 2023 354.07

Audits and examinations

Field audits, Minn. Statutes 2023 354.06

Financial reporting requirements, Minn. Statutes 2023 356.20

Retirement annuities, computation, Minn. Statutes 2023 354.44

Basic members

Contributions, Minn. Statutes 2023 354.42

Formula program retirement annuities, Minn. Statutes 2023 354.44

Military or uniformed service, service credit, Minn. Statutes 2023 354.53

Postretirement adjustments, Minn. Statutes 2023 356.42

Supplementary disability benefits, Minn. Statutes 2023 354.48

Survivor benefits, see same under this topic

Teaching service in other states, service credit, Minn. Statutes 2023 354.544

Beneficiaries

Changes or revocation, Minn. Statutes 2023 354.10

Data, classification, Minn. Statutes 2023 13.63

Death, Minn. Statutes 2023 354.10

Designation procedure, Minn. Statutes 2023 354.05

Payments to, Minn. Statutes 2023 354.45 to 354.47, 356.001, 356.42

Benefits

Abandoned amounts, disposition, Minn. Statutes 2023 356.65

Armed forces members, active service, Minn. Statutes 2023 43A.183

Assignment, Minn. Statutes 2023 354.10

Automatic deposit, Minn. Statutes 2023 356.401

Benefit provisions summary, Minn. Statutes 2023 356A.07

Calculation upon transfer from DTRFA, Minn. Statutes 2023 354.73

Calculation upon transfer from MTRFA, Minn. Statutes 2023 354.70

Charter school teachers, Minn. Statutes 2023 124E.12

Combined service benefits, Minn. Statutes 2023 356.302, 356.303

Creditors remedies, use prohibited, Minn. Statutes 2023 354.10

Definitions, Minn. Statutes 2023 354.05, 356.635, 356A.01

Direct payment to public long-term care facilities, Minn. Statutes 2023 354.10

Disability benefits, see same under this topic

Distribution, notice, Minn. Statutes 2023 356.001

Eligible rollover distributions, Minn. Statutes 2023 356.635

Exemption from process, Minn. Statutes 2023 356.401

Fiduciaries, duties, Minn. Statutes 2023 356A.02

Increases, Minn. Statutes 2023 354.55

Internal Revenue Code compliance, Minn. Statutes 2023 356.635

Members' nonforfeitable interest, Minn. Statutes 2023 356.001

Overpayment, Minn. Statutes 2023 354.06, 354.10

Payment, Minn. Statutes 2023 354.06, 354.07, 354.44, 356.40

Present value, single life annuity, rate conversion to, Minn. Statutes 2023 356.635

Subpoena authority, Minn. Statutes 2023 356.401

Supplementary disability benefits, Minn. Statutes 2023 354.48

Survivor benefits, see same under this topic

Termination of plan or fund, procedures, Minn. Statutes 2023 356.001

Termination or denial, Minn. Statutes 2023 356.96

Board of trustees

Designation by, depositories for assets not held by custodian banks, Minn. Statutes 2023 356A.06

Duties and powers, Minn. Statutes 2023 354.06, 354.07

Generally, Minn. Statutes 2023 354.06

Members

Coordinated members, restriction, Minn. Statutes 2023 354.41

Defined as fiduciaries, Minn. Statutes 2023 356A.02

Election of, Minn. Statutes 2023 354.06, 354.07

Employees, Minn. Statutes 2023 354.41

Fiduciaries, see same under this topic

Generally, Minn. Statutes 2023 354.06

Teachers union representatives, Minn. Statutes 2023 354.41

Open meetings, Minn. Statutes 2023 356A.08

Bounce back annuities, Minn. Statutes 2023 354.45

Breach of fiduciary duty

Cofiduciaries, liability, Minn. Statutes 2023 356A.10

Generally, Minn. Statutes 2023 356A.09

Indemnification, Minn. Statutes 2023 356A.11

Lawsuits, Minn. Statutes 2023 356A.12

Budgets, reports about, Minn. Statutes 2023 354.06

Building, bonds for, revenue obligations, contract claims, Minn. Statutes 2023 3.751

Buybacks

Leaves of absence, authorized, Minn. Statutes 2023 354.72

Prior service credit, Minn. Statutes 2023 356.30

Refund repayments, Minn. Statutes 2023 354.50

Service credit, wrongful discharges, Minn. Statutes 2023 356.50

Service credit purchase procedures, strike periods, Minn. Statutes 2023 354.72

Bylaws

Defined as plan documents, Minn. Statutes 2023 356A.01

Generally, Minn. Statutes 2023 354.07

Certificates and certification

Economic interest statements, list of filings, Minn. Statutes 2023 356A.06

Funds available for investment, Minn. Statutes 2023 11A.23, 354.06, 354.07

Payroll deductions, shortages, Minn. Statutes 2023 354.51

Certifying to

Disability benefit applicants, employment status, Minn. Statutes 2023 354.48

Interim superintendents, earnings limitation exemption, Minn. Statutes 2023 354.44

Leaves of absence, Minn. Statutes 2023 354.092 to 354.096

Optional annuity beneficiaries, death, Minn. Statutes 2023 354.45

Certiorari, appeals of benefit termination or denial, Minn. Statutes 2023 356.96

Charter school teaching service, coverage, Minn. Statutes 2023 354.05

Chief administrative officer, duties, see Executive director under this topic

Child support, income withholding, Minn. Statutes 2023 354.10

Cofiduciaries, Minn. Statutes 2023 356A.01, 356A.10, 356A.12

Combined service annuities, Minn. Statutes 2023 356.30

Combined service disability benefits, Minn. Statutes 2023 356.302

Combined service survivor benefits, Minn. Statutes 2023 356.303

Compensation and salaries

Annual base salary, Minn. Statutes 2023 354.05, 354.52

Armed forces members, active service, salary differential, Minn. Statutes 2023 43A.183

Average salary, defined, Minn. Statutes 2023 354.44

Covered salary, limitations, Minn. Statutes 2023 354.41

Definitions, Minn. Statutes 2023 354.05, 354.44

Directors, trustees, Minn. Statutes 2023 354.06

Fiduciaries, Minn. Statutes 2023 356A.06, 356A.08

Independent contractors, Minn. Statutes 2023 354.06

Monthly base salary, Minn. Statutes 2023 354.091

Consolidation

Duluth Teachers Retirement Fund Association, Minn. Statutes 2023 354.73

Minneapolis Teachers Retirement Fund Association, Minn. Statutes 2023 354.70

Contested cases

Adverse determination of eligibility, benefits, or other rights, Minn. Statutes 2023 356A.07

Appeals of benefit termination or denial, Minn. Statutes 2023 356.96

Continuing education, fiduciaries, Minn. Statutes 2023 356A.13

Contracts and agreements

Administration building, acquisition and construction, Minn. Statutes 2023 356B.10

Electronic data processing services, Minn. Statutes 2023 354.07

Generally, Minn. Statutes 2023 354.06

Revenue obligations, retirement system building, Minn. Statutes 2023 3.751

Contributions to more than one public retirement plan

Restrictions, Minn. Statutes 2023 354.094

Retirement age, Minn. Statutes 2023 353.01

Coordinated members

Contributions, Minn. Statutes 2023 354.41, 354.42

Formula program retirement annuities, Minn. Statutes 2023 354.44

Generally, Minn. Statutes 2023 354.41

Military or uniformed service, service credit, Minn. Statutes 2023 354.53

Optional accelerated retirement annuity, Minn. Statutes 2023 354.35

Postretirement adjustments, Minn. Statutes 2023 356.42

Teaching service in other states, service credit, Minn. Statutes 2023 354.544

Coverage by more than one system

Generally, Minn. Statutes 2023 356.311

Unclassified employees retirement plan, Minn. Statutes 2023 352D.085, 352D.12

Coverage errors, correction, Minn. Statutes 2023 356.99

Covered employees, referendum, Medicare coverage, Minn. Statutes 2023 355.095

Covered governmental entity

Defined, Minn. Statutes 2023 356A.01

Duties, see Employers under this topic

Creditors remedies, annuities or benefits, use prohibited, Minn. Statutes 2023 354.10

Credits to, abandoned contributions, annuities, or benefits, Minn. Statutes 2023 356.65

Custodian bank accounts, establishment, Minn. Statutes 2023 356.001

Data

Access, marriage dissolution actions, Minn. Statutes 2023 356.49

Classification, Minn. Statutes 2023 13.63

Death of member, Minn. Statutes 2023 354.471

Decedents estates, payments to, Minn. Statutes 2023 354.10, 354.45 to 354.47, 356.42

Dedicated fund, uses, Minn. Statutes 2023 356.63

Deductions, voluntary membership dues, labor organizations, Minn. Statutes 2023 356.91

Deferred annuities

Augmentation, Minn. Statutes 2023 354.55, 354B.26, 354D.04, 356.30

Eligibility, Minn. Statutes 2023 354.49

Generally, Minn. Statutes 2023 354.55

Survivor benefits, Minn. Statutes 2023 354.46

Deferred compensation, see STATE DEFERRED COMPENSATION PLAN

Definitions

Actuarial valuations, Minn. Statutes 2023 356.215

Benefits, Minn. Statutes 2023 356A.01, 356A.06

Correction of coverage errors, Minn. Statutes 2023 356.99

Generally, Minn. Statutes 2023 354.05

Internal Revenue Code compliance, Minn. Statutes 2023 356.635

Loss of survivor benefits, Minn. Statutes 2023 356.406

Public Employees Retirement Association, Minn. Statutes 2023 353.01

Public pension fiduciary responsibility, Minn. Statutes 2023 356A.01

Social Security law, Minn. Statutes 2023 355.01

Teachers retirement, St. Paul, Minn. Statutes 2023 354A.011

Dependent children

Defined, Minn. Statutes 2023 354.05

Survivor benefits, see same under this topic

Depositories, designation, Minn. Statutes 2023 356A.06

Deputy executive director, Minn. Statutes 2023 354.06

Disability benefits

Applications for, Minn. Statutes 2023 354.095

Combined service disability benefits, Minn. Statutes 2023 356.302

Definitions, Minn. Statutes 2023 354.05

Generally, Minn. Statutes 2023 354.48

Health insurance premiums, withholding, Minn. Statutes 2023 356.87

Increases, Minn. Statutes 2023 354.55

Medical examinations, Minn. Statutes 2023 354.07, 354.48

Medical leave, payment during, Minn. Statutes 2023 354.095

Offsets, Minn. Statutes 2023 176.021, 354.48

Postretirement adjustments, Minn. Statutes 2023 354.48, 356.42

Postretirement interest rate adjustments, Minn. Statutes 2023 354.55

Supplemental needs trusts, Minn. Statutes 2023 356.465

Survivor benefits, see same under this topic

Wrongful discharges, effect on, Minn. Statutes 2023 356.50

Disclosure

Actuarial valuations, Minn. Statutes 2023 356.215

Fiduciaries, Minn. Statutes 2023 356A.03, 356A.06

Financial reporting requirements, Minn. Statutes 2023 356.20

Dissolution of marriage

Division of property, Minn. Statutes 2023 354.10

Optional annuities, revocation, Minn. Statutes 2023 356.48

Payment upon death of former spouse, Minn. Statutes 2023 354.45

Retirement benefits or rights, information regarding, Minn. Statutes 2023 356.49

Division of plan, based on election or nonelection of Social Security coverage, Minn. Statutes 2023 355.091

Donations, authority to accept, Minn. Statutes 2023 356.631

Duluth Teachers Retirement Fund Association, former members

State pension aid, Minn. Statutes 2023 354.436

Transfer to Teachers Retirement Association, Minn. Statutes 2023 354.73

Early retirement

Actuarial reduction, Minn. Statutes 2023 352.116

Age, Minn. Statutes 2023 354.35

Annuities, permanent increase, Minn. Statutes 2023 354.44

Coordinated benefits, Minn. Statutes 2023 354A.31

Formula program retirement annuities, Minn. Statutes 2023 354.44

Optional accelerated retirement annuity, Minn. Statutes 2023 354.35

Retirement benefit accrual rate increase, Minn. Statutes 2023 354.44, 356.315

Rule of 90, Minn. Statutes 2023 354.44

Economic interest statements, fiduciaries, Minn. Statutes 2023 356A.06

Election of participation, Minnesota State Colleges and Universities faculty, Minn. Statutes 2023 354B.211

Electronic data processing services, Minn. Statutes 2023 354.07

Employee contributions

Charter school teachers, Minn. Statutes 2023 124E.12

Coordinated members, Minn. Statutes 2023 354.41, 354.42

Deficiencies, recovery, Minn. Statutes 2023 354.512

Employers, pick up after 1982, Minn. Statutes 2023 356.62

Extended leaves of absence, Minn. Statutes 2023 354.094

Family leave, Minn. Statutes 2023 354.096

Federal compensation limits, Minn. Statutes 2023 356.611

Generally, Minn. Statutes 2023 354.42

Medical leave, Minn. Statutes 2023 354.095

Military or uniformed service, service credit, Minn. Statutes 2023 354.53

Parenting leave, Minn. Statutes 2023 354.093

Part-time teachers, Minn. Statutes 2023 354.66

Payroll deductions, see same under this topic

Reemployed retirees, Minn. Statutes 2023 354.444

Reports about, Minn. Statutes 2023 356.62

Sabbatical leave, Minn. Statutes 2023 354.092

Shortages, Minn. Statutes 2023 354.41, 354.51

Teaching service in other states, service credit, Minn. Statutes 2023 354.544

Wrongful discharges, service credit, Minn. Statutes 2023 356.50

Employees, see Members under this topic

Employees of the retirement plan

Appointment, Minn. Statutes 2023 354.06

Defined as teachers, Minn. Statutes 2023 354.05

In-service training, Minn. Statutes 2023 354.06

Indemnification, breach of fiduciary duty, Minn. Statutes 2023 356A.11

Memberships, board of trustees, Minn. Statutes 2023 354.41

Employer contributions

Charter school teachers, Minn. Statutes 2023 124E.12

Coordinated members, Minn. Statutes 2023 354.41, 354.42

Deficiencies, recovery, Minn. Statutes 2023 354.512

Extended leaves of absence, Minn. Statutes 2023 354.094

Failure to remit, state aid reduction, Minn. Statutes 2023 354.52

Family leave, Minn. Statutes 2023 354.096

Generally, Minn. Statutes 2023 354.42

Individual retirement account plan participants, Minn. Statutes 2023 354D.04

Medical leave, Minn. Statutes 2023 354.095

Medicare coverage, Minn. Statutes 2023 355.095

Military or uniformed service, service credit, Minn. Statutes 2023 354.53

Minneapolis, Minn. Statutes 2023 354.435

Parenting leave, Minn. Statutes 2023 354.093

Part-time teachers, Minn. Statutes 2023 354.66

Rate changes, school aid adjustments due to, Minn. Statutes 2023 127A.50

Sabbatical leave, Minn. Statutes 2023 354.092

School district accounts, transfers for, Minn. Statutes 2023 123B.79

Wrongful discharges, service credit, Minn. Statutes 2023 356.50

Employers

Agreements by, extended leaves of absence, Minn. Statutes 2023 354.094

Benefit provision summaries, duties, Minn. Statutes 2023 356A.07

Certificates and certification, Minn. Statutes 2023 354.092 to 354.096, 354.48

Contributions, see Employer contributions under this topic

Dissolution, allocation of receivables, Minn. Statutes 2023 356.98

Payments by, prior service credit purchases, Minn. Statutes 2023 356.551

Payroll deductions, shortages, Minn. Statutes 2023 354.51

Publications and election ballots, distribution to members, Minn. Statutes 2023 354.07

Reports given, Minn. Statutes 2023 354.092, 354.52, 356.50, 356.62

Reports received, financial reports, Minn. Statutes 2023 356.20

Exclusions from coverage, Minn. Statutes 2023 354.41

Execution (creditors remedies), annuities or benefits, exemption, Minn. Statutes 2023 354.10

Executive director

Benefit termination or denial, appeals, Minn. Statutes 2023 356.96

Compensation and salaries

Compensation Council, duties, Minn. Statutes 2023 15A.082

Expense allowance, Minn. Statutes 2023 15A.081

Salary range, Minn. Statutes 2023 15A.01, 15A.13

Definitions, Minn. Statutes 2023 356A.01, 356A.02

Fiduciaries, see same under this topic

Generally, Minn. Statutes 2023 354.06

Memberships, Minn. Statutes 2023 11A.08

Prior service credit purchases, duties, Minn. Statutes 2023 356.551

Retirement, Minn. Statutes 2023 352D.02

Experience studies, Minn. Statutes 2023 354.06, 356.214, 356.215

Extended leaves of absence, Minn. Statutes 2023 136F.43, 354.094

Family leave, generally, Minn. Statutes 2023 354.096

Fiduciaries

Activities, generally, Minn. Statutes 2023 356A.02

Assets, title, Minn. Statutes 2023 356A.06

Board of trustees, duties, Minn. Statutes 2023 354.06

Breach of conduct or duties, Minn. Statutes 2023 356A.09 to 356A.12

College and university treasurers, duties, Minn. Statutes 2023 354.52

Compensation and salaries, Minn. Statutes 2023 356A.06, 356A.08

Continuing education, Minn. Statutes 2023 356A.13

County treasurers, duties, Minn. Statutes 2023 354.52

Definitions, Minn. Statutes 2023 356A.01

Direct or indirect profits, Minn. Statutes 2023 356A.06

Disclosure, Minn. Statutes 2023 356A.03, 356A.06

Duties, Minn. Statutes 2023 354.52, 356A.02, 356A.04, 356A.05

Economic interest statements, Minn. Statutes 2023 356A.06

Executive director, duties, Minn. Statutes 2023 354.06

Felony violations, documentation, service prohibition, Minn. Statutes 2023 356A.03, 609B.177

Generally, Minn. Statutes 2023 356A.01 to 356A.13

Investment of funds, see same under this topic

Management and Budget Department, duties, Minn. Statutes 2023 354.52

Prohibited transactions, Minn. Statutes 2023 356A.06

School district treasurers, duties, Minn. Statutes 2023 354.52

Service of process on, Minn. Statutes 2023 356A.12

Standard of conduct, Minn. Statutes 2023 356A.04

Filing with

Beneficiaries, designation of, Minn. Statutes 2023 354.05

Disability benefit applications, Minn. Statutes 2023 354.48

Interim superintendents, earnings limitation exemption, application, Minn. Statutes 2023 354.44

Optional annuities, revocation, Minn. Statutes 2023 356.48

Part-time teaching agreements, Minn. Statutes 2023 354.66

Postretirement adjustments, Minn. Statutes 2023 356.42

Retirement annuity applications, Minn. Statutes 2023 354.35, 354.44, 354.444, 356.32

Survivor benefits, Minn. Statutes 2023 354.46

Financial reports

Alternative reports, Minn. Statutes 2023 356.23

Copies, distribution, Minn. Statutes 2023 356.20, 356A.07

Requirements, generally, Minn. Statutes 2023 356.20

Fines

Late reports or noncompliance, Minn. Statutes 2023 354.52

Reduction, Minn. Statutes 2023 354.06

Fiscal year, Minn. Statutes 2023 354.05

Former members

Marriage dissolution actions, information requirements, Minn. Statutes 2023 356.49

Reemployment following termination, improved benefits, eligibility, Minn. Statutes 2023 354.44

Retirees resuming teaching service, coverage limitations, Minn. Statutes 2023 352.05

Forms

Annuities or benefits, Minn. Statutes 2023 354.10, 354.44

Beneficiaries, Minn. Statutes 2023 354.05, 354.10

Interim superintendents, earnings limitation exemption, application, Minn. Statutes 2023 354.44

Leaves of absence, certification, Minn. Statutes 2023 354.092 to 354.096

Postretirement adjustments, optional payment schedule, Minn. Statutes 2023 356.42

Postretirement reemployment income report, Minn. Statutes 2023 354.52

Reemployment earnings limitation, excess amounts, Minn. Statutes 2023 356.47

Retirement annuity applications, Minn. Statutes 2023 354.35, 354.44, 356.32

Survivor benefits, Minn. Statutes 2023 354.46

Transfer of funds, IRAP, Minn. Statutes 2023 354B.23

Formula program

Disability benefits, computation, Minn. Statutes 2023 354.48

Generally, Minn. Statutes 2023 354.44

Refunds, see same under this topic

Formula service credit, adjustments, Minn. Statutes 2023 354.53

Full funding, established dates for, Minn. Statutes 2023 356.215

Funds and accounts

Custodian bank accounts, Minn. Statutes 2023 356.001

School district accounts, transfers, Minn. Statutes 2023 123B.79

Variable account accumulations, refund repayments, Minn. Statutes 2023 354.50

Garnishment, annuities or benefits, exemption, Minn. Statutes 2023 354.10

Gifts and bequests, authority to accept, Minn. Statutes 2023 356.631

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

Governing body rules and policies, defined as plan documents, Minn. Statutes 2023 356A.01

Governmental subdivisions, duties, see Employers under this topic

Grievance awards, exclusion from salary, Minn. Statutes 2023 354.05

Guardians of minors, payments to, survivor benefits for dependent children, Minn. Statutes 2023 354.46

Hearings, appeals of benefit termination or denial, Minn. Statutes 2023 356.96

In-service training, Minn. Statutes 2023 354.06

Information services, Minn. Statutes 2023 356.97

Insurance, public employees insurance program, Minn. Statutes 2023 43A.316, 356.87

Interest rates

Actuarial valuations, Minn. Statutes 2023 356.215

Employee contributions, shortages, Minn. Statutes 2023 354.41

Extended leaves of absence, late payments, Minn. Statutes 2023 354.094

Generally, Minn. Statutes 2023 356.59

Medical leave, Minn. Statutes 2023 354.095

Payments after death, Minn. Statutes 2023 354.47

Postretirement adjustments, Minn. Statutes 2023 354.55

Reduction, Minn. Statutes 2023 354.06

Reemployment earnings limitation, excess amounts, Minn. Statutes 2023 356.47

Refund repayments, Minn. Statutes 2023 354.50, 356.59

Refunds, Minn. Statutes 2023 354.42, 354.47, 356.59

Investigations, benefit applications and claims, Minn. Statutes 2023 354.07, 354.48

Investment Board, duties, Minn. Statutes 2023 11A.23, 354.06, 354.07

Investment of funds

Annual interest earnings, distribution formula, Minn. Statutes 2023 354.07

Available funds, certification, Minn. Statutes 2023 354.06

Fiduciaries, duties, Minn. Statutes 2023 356A.02, 356A.06

Investment expenses, defined, Minn. Statutes 2023 356.215

Reports about, Minn. Statutes 2023 356.219

Requirements, generally, Minn. Statutes 2023 356A.06

Securities, sales, Minn. Statutes 2023 354.06

Teachers retirement fund, Minn. Statutes 2023 354.42

Joint and survivor annuities

Accrual, Minn. Statutes 2023 354.46

Computation, Minn. Statutes 2023 356.461

Generally, Minn. Statutes 2023 354.45

Mandatory, Minn. Statutes 2023 356.46

Survivor benefits, modification, Minn. Statutes 2023 354.46

Lawsuits

Attorney general, duties, Minn. Statutes 2023 354.07

Breach of fiduciary duty, Minn. Statutes 2023 356A.12

Venue, Minn. Statutes 2023 354.07

Leaves of absence

Annuities, Minn. Statutes 2023 354.55

Armed forces members, active service, salary differential, Minn. Statutes 2023 43A.183

Buybacks, Minn. Statutes 2023 354.72

Extended leave, Minn. Statutes 2023 136F.43, 354.094

Family leave, Minn. Statutes 2023 354.096

Maternity leave, Minn. Statutes 2023 354.093

Medical leave, Minn. Statutes 2023 354.095

Military service leave of absence, see same under this topic

Parenting leave, Minn. Statutes 2023 354.093

Sabbatical leave, Minn. Statutes 2023 354.092

Legal advisor, Minn. Statutes 2023 354.07

Legal settlements, exclusion from salary, Minn. Statutes 2023 354.05

Legislative proposals, Minn. Statutes 2023 356B.01, 356B.02

Liability

Cofiduciaries, Minn. Statutes 2023 356A.10

Transfer from DTRFA, Minn. Statutes 2023 354.73

Transfer from MTRFA, Minn. Statutes 2023 354.70

Unfunded actuarial accrued liability, Minn. Statutes 2023 356.215, 356.22

Life insurance death benefits, authority to accept, Minn. Statutes 2023 356.631

Lump-sum payments, Minn. Statutes 2023 356.47

Mail and mailing

Benefit distribution notice, Minn. Statutes 2023 356.001

Retirement annuities, Minn. Statutes 2023 356.46

Management

Requirements, Minn. Statutes 2023 354.06

Rulemaking, generally, Minn. Statutes 2023 354.07

Maternity leave, Minn. Statutes 2023 354.093

Medical advisor, duties, Minn. Statutes 2023 354.48

Medical leave, Minn. Statutes 2023 354.095

Meetings, see OPEN MEETING LAW

Members

Actuarial valuations, Minn. Statutes 2023 356.215

Basic members, see same under this topic

Board of directors, approval, Minn. Statutes 2023 354.07

Charter school teachers, Minn. Statutes 2023 124E.12

Contributions, see Employee contributions under this topic

Coordinated members, see same under this topic

Data reporting requirements, Minn. Statutes 2023 354.52

Death caused by surviving beneficiary, loss of survivor benefits, Minn. Statutes 2023 356.406

Death without survivors, Minn. Statutes 2023 354.471

Definitions, Minn. Statutes 2023 354.05, 356A.01

Education district employees, Minn. Statutes 2023 123A.17

Eligibility, generally, Minn. Statutes 2023 354.41

Employment condition, Minn. Statutes 2023 354B.22

Exceptions, Minn. Statutes 2023 354.05

Exclusion by other plans, Minn. Statutes 2023 353.01, 354A.011

Exclusions from coverage, Minn. Statutes 2023 354.41

Individual retirement account plan, election of participation, Minn. Statutes 2023 354D.02, 354D.04

Loss of survivor benefits, Minn. Statutes 2023 356.406

Marriage dissolution actions, information requirements, Minn. Statutes 2023 356.49

MnSCU part-time employees, restrictions, Minn. Statutes 2023 354B.211

Notice received, Minn. Statutes 2023 356.001

Part-time teachers, Minn. Statutes 2023 354.05, 354.44, 354.66

Payments by, prior service credit purchases, Minn. Statutes 2023 356.551

Payments to, benefit distribution upon plan termination, Minn. Statutes 2023 356.001

Remarriage, effect on survivor benefits, Minn. Statutes 2023 356.407

Reports received, Minn. Statutes 2023 356.20, 356.47, 356.62, 356A.07

Retirement annuities, Minn. Statutes 2023 354.55

Signatures, Minn. Statutes 2023 354.05

Striking members, service credit buyback authorized, Minn. Statutes 2023 354.05

Substitute teachers, Minn. Statutes 2023 354.06, 354.094, 354.44, 354.66

Termination of membership, conditions resulting in, Minn. Statutes 2023 354.49

Transfer from DTRFA, Minn. Statutes 2023 354.73

Transfer from MTRFA, Minn. Statutes 2023 354.70

Military or uniformed service credit, Minn. Statutes 2023 354.543

Minneapolis Teachers Retirement Fund Association, former members

Allowable service, defined, Minn. Statutes 2023 354.05

Annuities, computation, Minn. Statutes 2023 354.44

Benefits, Minn. Statutes 2023 354.70, 354A.41

Prior service credit, Minn. Statutes 2023 354.05

State pension aid, Minn. Statutes 2023 354.436

Technical colleges faculty, default coverage, Minn. Statutes 2023 354B.211

Transfer to Teachers Retirement Association, Minn. Statutes 2023 354.70

Normal retirement annuities, see Retirement annuities under this topic

Office space, providing for, Minn. Statutes 2023 354.06

Optional accelerated retirement annuity, Minn. Statutes 2023 354.35

Optional annuities

Accelerated annuity, Minn. Statutes 2023 354.35

Definitions, Minn. Statutes 2023 354.05

Disability benefits, see same under this topic

Generally, Minn. Statutes 2023 354.45

Information summaries, distribution, Minn. Statutes 2023 356.46

Joint and survivor annuities, Minn. Statutes 2023 354.45 to 354.46, 356.46

Revocation, Minn. Statutes 2023 356.48

Supplemental needs trusts, Minn. Statutes 2023 356.465

Parenting leave, prior service credit purchase, authorization, Minn. Statutes 2023 354.093

Part-time teachers

Generally, Minn. Statutes 2023 354.66

Retirees serving as, Minn. Statutes 2023 354.44

Payments by

Allowable expenses, Minn. Statutes 2023 356.001

Benefit distribution upon plan termination, Minn. Statutes 2023 356.001

Fiduciaries, duties, Minn. Statutes 2023 356A.02

Generally, Minn. Statutes 2023 354.06, 354.07

Health insurance premiums, Minn. Statutes 2023 356.87

Payments to

Amortization state aid requirements, Minn. Statutes 2023 423A.02

Deficiencies, recovery, Minn. Statutes 2023 354.512

Health insurance, administrative expenses, Minn. Statutes 2023 356.87

Past due amounts, interest, Minn. Statutes 2023 354.52

Payroll deductions, Minn. Statutes 2023 354.41

Rulemaking, generally, Minn. Statutes 2023 354.07

Payroll deductions

Coordinated members, Minn. Statutes 2023 354.41

Employee contributions, generally, Minn. Statutes 2023 354.42

Employers, duties, Minn. Statutes 2023 354.52

Erroneous deductions, refunds, Minn. Statutes 2023 354.42

Reports about, Minn. Statutes 2023 354.52

Sabbatical leave, Minn. Statutes 2023 354.092

Shortages, Minn. Statutes 2023 354.51

Petitions to, board of trustees, candidates, endorsements, Minn. Statutes 2023 354.06

Plan documents, summaries, and reports, copies to members, Minn. Statutes 2023 356A.07

Portability with other retirement plans

Minnesota State Retirement System, Minn. Statutes 2023 356.311

Unclassified employees retirement plan, Minn. Statutes 2023 352D.085, 352D.12

Postretirement adjustments

Disability benefits, Minn. Statutes 2023 354.48

Eligibility for, Minn. Statutes 2023 354.35, 354.44

Generally, Minn. Statutes 2023 356.415, 356.42

Interest rates, Minn. Statutes 2023 354.55

Lump-sum payments, conversion to monthly annuity, Minn. Statutes 2023 356.431

Survivor benefits, Minn. Statutes 2023 354.46

Power of attorney, Minn. Statutes 2023 354.10

Prior service contributions, transfer to unclassified employees retirement plan, Minn. Statutes 2023 352D.12

Prior service credit

Generally, Minn. Statutes 2023 354.51

Purchases

Charter school teaching service, see same under this topic

Generally, Minn. Statutes 2023 356.551

Leaves of absence, Minn. Statutes 2023 354.72

Pretax transfers, Minn. Statutes 2023 354.105

Reserves requirements, Minn. Statutes 2023 356.30

Strike periods, Minn. Statutes 2023 354.72

Technical colleges faculty, transfer of coverage, effect, Minn. Statutes 2023 354B.211

Proportionate retirement annuities, Minn. Statutes 2023 356.32

Public employees insurance program, Minn. Statutes 2023 43A.316, 356.87

Public pension facilities, acquisition and construction, Minn. Statutes 2023 356B.10

Publication by, Minn. Statutes 2023 354.07

Purpose, Minn. Statutes 2023 356.001

Receipts given, payroll deductions, Minn. Statutes 2023 354.52

Records and record keeping

Appeals of benefit termination or denial, Minn. Statutes 2023 356.96

Executive director, duties, Minn. Statutes 2023 354.06

Fiduciaries, duties, Minn. Statutes 2023 356A.02

Generally, Minn. Statutes 2023 354.07

Governing effect, Minn. Statutes 2023 354.64

Investments, liquidity documentation, Minn. Statutes 2023 356A.06

Optional annuities, Minn. Statutes 2023 354.35, 354.45

Reemployment earnings limitation, excess amounts, Minn. Statutes 2023 356.47

Transfer from MTRFA, Minn. Statutes 2023 354.70

Reemployment earnings limitation

Coordinated members, Minn. Statutes 2023 354.41

Excess amounts, disposition and payment, Minn. Statutes 2023 356.47

Exemptions, Minn. Statutes 2023 354.445

Generally, Minn. Statutes 2023 354.44

Refunds

Application for, Minn. Statutes 2023 354.49

Automatic deposit, Minn. Statutes 2023 356.401

Eligibility, Minn. Statutes 2023 354.49

Erroneous payroll deductions, Minn. Statutes 2023 354.42

Guaranteed refund annuity, Minn. Statutes 2023 354.45

Interest rates, Minn. Statutes 2023 354.42, 356.59

Membership termination, Minn. Statutes 2023 354.49

Minnesota State Retirement System, Minn. Statutes 2023 352.22

Payment, Minn. Statutes 2023 354.06, 354.49

Repayment to

Combined service annuities, Minn. Statutes 2023 356.30

Generally, Minn. Statutes 2023 354.50

Individual retirement accounts, using, Minn. Statutes 2023 356.441

Payments using pretax transfers, Minn. Statutes 2023 354.105

Qualified annuities, using, Minn. Statutes 2023 356.441

Requirements, Minn. Statutes 2023 356.441

Unclassified employees retirement plan, Minn. Statutes 2023 352D.12

Service credit termination, Minn. Statutes 2023 354.50

Survivor benefits, lump-sum payments, Minn. Statutes 2023 354.46

Transfer to IRAP, Minn. Statutes 2023 354B.23

Reports given

Actuarial valuations, Minn. Statutes 2023 354.06, 356.215

Administrative services, consolidation with other pension plans, Minn. Statutes 2023 356B.10

Annual financial report, Minn. Statutes 2023 354.06

Budgets, Minn. Statutes 2023 354.06

Experience studies, Minn. Statutes 2023 354.06, 356.215

Financial reports, Minn. Statutes 2023 356.20, 356.23

Generally, Minn. Statutes 2023 354.52

Investment of funds, Minn. Statutes 2023 356.219

Marriage dissolution actions, pension benefits or rights, Minn. Statutes 2023 356.49

Postretirement adjustments, Minn. Statutes 2023 356.42

Reemployment earnings limitation, excess amounts, Minn. Statutes 2023 356.47

Reserves

Deferred annuities, Minn. Statutes 2023 354.55

Optional accelerated annuities, limitation, Minn. Statutes 2023 354.35

Prior service credit purchases, Minn. Statutes 2023 356.30

Retirees

Health insurance, Minn. Statutes 2023 136F.48

Part-time or substitute teaching, Minn. Statutes 2023 136F.48, 354.44

Reemployment, Minn. Statutes 2023 354.05, 354.445, 354.52

Return to work agreements, Minn. Statutes 2023 354.444

Retirement annuities

Amount, formula, Minn. Statutes 2023 352.115

Completed applications, copies to spouses, Minn. Statutes 2023 356.46

Coordinated benefits, Minn. Statutes 2023 354A.31

Definitions, Minn. Statutes 2023 354.05

Effective date of retirement, Minn. Statutes 2023 354.05

Exemption from process, Minn. Statutes 2023 356.401

Formula program, see same under this topic

Generally, Minn. Statutes 2023 354.44

Health insurance premiums, withholding, Minn. Statutes 2023 356.87

Optional annuities, Minn. Statutes 2023 356.46

Options to certain members, Minn. Statutes 2023 354.55

Payment after death, Minn. Statutes 2023 354.47

Postretirement adjustments, Minn. Statutes 2023 356.42

Postretirement interest rate adjustments, Minn. Statutes 2023 354.55

Proportionate annuities, Minn. Statutes 2023 354.44, 356.32

Reemployment earnings limitation, Minn. Statutes 2023 354.44, 354.445, 356.47

Refunds, see same under this topic

Retirement benefit accrual rate increase, Minn. Statutes 2023 354.44, 356.315

Rollover election, Minn. Statutes 2023 356.47

Service credit, salary calculations, Minn. Statutes 2023 354A.011

Simultaneous payment of survivor benefits, Minn. Statutes 2023 356.40

Retirement plan alternatives

Arts Board employees, Minn. Statutes 2023 354D.02, 354D.04

Education Department employees, Minn. Statutes 2023 352.01

Humanities Center employees, Minn. Statutes 2023 354D.02, 354D.04

Minnesota Association of School Administrators employees, Minn. Statutes 2023 354.41

Minnesota Association of School Principals employees, Minn. Statutes 2023 354.41

Minnesota Association of Secondary School Principals employees, Minn. Statutes 2023 354.41

Minnesota Education Association employees, Minn. Statutes 2023 354.41

Minnesota federation of teachers employees, Minn. Statutes 2023 354.41

Minnesota Historical Society employees, Minn. Statutes 2023 354D.02, 354D.04

Technical colleges faculty, Minn. Statutes 2023 354B.211

Rule of 90, Minn. Statutes 2023 354.44

Sabbatical leave, Minn. Statutes 2023 354.092

Salary, see Compensation and salaries under this topic

Service credit

Board of directors, approval, Minn. Statutes 2023 354.07

Calculation, Minn. Statutes 2023 354.091

Charter school teaching service, Minn. Statutes 2023 124E.12

Combined service annuities, Minn. Statutes 2023 356.30

Combined service benefits, Minn. Statutes 2023 356.302, 356.303

Computation, Minn. Statutes 2023 354.091

Definitions, Minn. Statutes 2023 354.05

Disability benefits, Minn. Statutes 2023 354.48

Extended leaves of absence, Minn. Statutes 2023 354.094

Family leave, Minn. Statutes 2023 354.096

Formula service credit, Minn. Statutes 2023 354.05

Individual retirement account plan participants, Minn. Statutes 2023 354D.04

Leaves of absence, Minn. Statutes 2023 354.72

Medical leave, Minn. Statutes 2023 354.095

Military or uniformed service, Minn. Statutes 2023 354.53, 354.543

MnSCU employees, Minn. Statutes 2023 354.091, 354.51, 354.52

Nontraditional schedules, Minn. Statutes 2023 354.091

Parental or family leave, Minn. Statutes 2023 354.093

Part-time teachers, Minn. Statutes 2023 354.66

Prior service credit, see same under this topic

Proportionate retirement annuities, Minn. Statutes 2023 356.32

Purchase procedures

Leaves of absence, Minn. Statutes 2023 354.72

Refund repayments, Minn. Statutes 2023 354.105

Strike periods, Minn. Statutes 2023 356.195

Reemployed retirees, Minn. Statutes 2023 354.444, 354.445

Requirements, generally, Minn. Statutes 2023 354.44

Retirement annuities, Minn. Statutes 2023 354.44

Sabbatical leave, Minn. Statutes 2023 354.092

Survivor benefits, Minn. Statutes 2023 354.46

Teaching service in other states, Minn. Statutes 2023 354.544

Termination, Minn. Statutes 2023 354.50

Transfer from MTRFA, Minn. Statutes 2023 354.70

Wrongful discharges, Minn. Statutes 2023 356.50

Spousal maintenance, income withholding, Minn. Statutes 2023 354.10

Spouses

Retirement annuities, Minn. Statutes 2023 356.46

Surviving spouses, see same under this topic

State aid

Amortization state aid requirements, Minn. Statutes 2023 423A.02

Pension adjustment revenue, Minn. Statutes 2023 126C.10

Reduction, failure to remit contributions, Minn. Statutes 2023 354.52

Statutes of limitations, breach of fiduciary duty, Minn. Statutes 2023 356A.12

Subpoenas, overpayment of benefits, Minn. Statutes 2023 356.401

Substitute teachers

Compensation and salaries, board of trustees service, Minn. Statutes 2023 354.06

Extended leaves of absence, employment restrictions, Minn. Statutes 2023 354.094

Part-time teachers, Minn. Statutes 2023 354.66

Retirees serving as, Minn. Statutes 2023 354.44

Successor organizations, Minn. Statutes 2023 356.20, 356.215

Supplemental needs trusts, optional annuity, Minn. Statutes 2023 356.465

Supplementary disability benefits, Minn. Statutes 2023 354.48

Surviving child benefits, Minn. Statutes 2023 354.46

Surviving spouses

Definitions, Minn. Statutes 2023 354.05, 356.303

Former spouses, Minn. Statutes 2023 354.45

Payments to, Minn. Statutes 2023 354.47

Survivor benefits, see same under this topic

Survivor benefits

Account termination and restoration, Minn. Statutes 2023 354.471

Beneficiaries charged or convicted of causing member's death, Minn. Statutes 2023 356.406

Combined service survivor benefits, Minn. Statutes 2023 356.303

Definitions, Minn. Statutes 2023 356.406

Dependent children, benefits, Minn. Statutes 2023 354.46, 354.66

Former spouses, Minn. Statutes 2023 354.45

Generally, Minn. Statutes 2023 354.46

Health insurance premiums, withholding, Minn. Statutes 2023 356.87

Increases, Minn. Statutes 2023 354.44, 354.55

Joint and survivor annuities, Minn. Statutes 2023 354.45 to 354.46, 356.46, 356.461

Overpayment of benefits, subpoenas, Minn. Statutes 2023 356.401

Payment, Minn. Statutes 2023 354.06, 354.46

Postretirement adjustments, Minn. Statutes 2023 354.46, 356.42

Postretirement interest rate adjustments, Minn. Statutes 2023 354.55

Remarriage, effect, Minn. Statutes 2023 356.407

Simultaneous payment of retirement annuities, Minn. Statutes 2023 356.40

Survivors

Data, classification, Minn. Statutes 2023 13.63

Defined, Minn. Statutes 2023 356.406

Survivor benefits, see same under this topic

Teacher, defined, Minn. Statutes 2023 354.05

Teachers Retirement Act, generally, Minn. Statutes 2023 354.045 to 354.69

Teachers retirement fund, creation of, Minn. Statutes 2023 354.42

Termination of benefits, disability benefits, Minn. Statutes 2023 354.48

Termination of plan or fund, Minn. Statutes 2023 356.001

Termination of teaching service

Deferred annuities, see same under this topic

Definitions, Minn. Statutes 2023 354.05

Extended leaves of absence, effect, Minn. Statutes 2023 354.094

Generally, Minn. Statutes 2023 354.44

Refunds, see same under this topic

Transfer of funds

Erroneous deductions and contributions, Minn. Statutes 2023 354.42

IRAP, transfers to, Minn. Statutes 2023 354B.23

Teachers retirement fund, Minn. Statutes 2023 354.42

Treasurer, Minn. Statutes 2023 354.06

Trustees, see Board of trustees under this topic

Unfunded actuarial accrued liability, Minn. Statutes 2023 356.215, 356.22

Vesting requirements

Generally, Minn. Statutes 2023 354.44

Part-time teachers, Minn. Statutes 2023 354.66

Service credit, see same under this topic

Violations and penalties

Fiduciaries, Minn. Statutes 2023 354.52, 609B.177

Late reports, fine, Minn. Statutes 2023 354.52

Warrants for payment of money

Generally, Minn. Statutes 2023 354.06

Witnesses, authority to examine, Minn. Statutes 2023 354.07

Wrongful discharges, Minn. Statutes 2023 356.50