1.1 	A bill for an act
1.2 	relating to retirement; general state employees retirement plan of the Minnesota 
1.3 	State Retirement System; authorizing the purchase of allowable service credit for 
1.4 	excluded pre-1995 seasonal Department of Revenue employment.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. MSRS-GENERAL; EXCLUDED SEASONAL REVENUE 
1.7 	DEPARTMENT EMPLOYMENT SERVICE CREDIT PURCHASE.
 1.8 	(a) An eligible person described in paragraph (b) is eligible to make a service credit 
1.9 	purchase described in paragraph (c) for the period of service indicated in paragraph (d) 
1.10 	if made by the expiration date specified in paragraph (e).
1.11 	(b) An eligible person is a person who:
1.12 	(1) was born on May 7, 1963;
1.13 	(2) was a seasonal employee of the Minnesota Department of Revenue in fiscal 
1.14 	years 1988, 1989, 1990, 1991, 1992, 1993, and 1994 and was excluded from general state 
1.15 	employees retirement plan coverage under Minnesota Statutes 1988, section 352.01, 
1.16 	subdivision 2b, clause (20);
1.17 	(3) became a full-time employee of the Minnesota Department of Revenue on 
1.18 	October 12, 1993; and
1.19 	(4) was not eligible to purchase this period of service credit under Laws 1997, 
1.20 	chapter 241, article 8, section 7.
1.21 	(c) The service credit purchase must be made as provided in Minnesota Statutes, 
1.22 	section 356.551.
1.23 	(d) The period of employment available for an allowable service credit purchase 
1.24 	under this section is the period or periods of actual seasonal employment by the Minnesota 
2.1 	Department of Revenue occurring in fiscal years 1988 to 1994 that was not already 
2.2 	credited as allowable service by a retirement plan listed in Minnesota Statutes, section 
2.3 	356.30, subdivision 3.
2.4 	(e) The service credit purchase must be made before July 1, 2017, or before the 
2.5 	person's retirement date, whichever is earlier.
2.6 	(f) Service credit for the seasonal Minnesota Department of Revenue employment 
2.7 	must be granted by the general state employees retirement plan upon the receipt by the 
2.8 	executive director of the Minnesota State Retirement System of the purchase payment 
2.9 	amount under paragraph (c).
2.10 	(g) The eligible person shall provide the executive director of the Minnesota State 
2.11 	Retirement System with any relevant information pertaining to this purchase that the 
2.12 	director requests.

2.13 	EFFECTIVE DATE. This section is effective the day following final enactment.