1.1 	  A bill for an act
1.2 	 relating to retirement; Public Employees Retirement  Association; creating a 
1.3 	postsentencing officers and  emergency dispatchers retirement plan; appropriating  
1.4 	money; amending Minnesota Statutes 2004, sections 352.01, subdivision 2b; 
1.5 	355.01, by adding subdivisions; 355.02, subdivision 3; 356.20, subdivision 2; 
1.6 	356.215, subdivision 11; 356.30, subdivision 3; 356.302, subdivision 7; 356.303, 
1.7 	subdivision 4; 356.315, by adding a subdivision; 356.465, subdivision 3; 
1.8 	Minnesota Statutes 2005 Supplement, sections 353.01, subdivision 2b; 356.215, 
1.9 	subdivision 8; proposing coding for new law as Minnesota Statutes, chapter 
1.10 	353G.
1.11 	  BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.12 	  ARTICLE 1
1.13 	  POSTSENTENCING OFFICERS AND EMERGENCY  DISPATCHERS 
1.14 	RETIREMENT PLAN CREATION

1.15 	Section 1. [353G.01] POSTSENTENCING OFFICERS AND  EMERGENCY 
1.16 	DISPATCHERS RETIREMENT PLAN; DEFINITIONS.
1.17 		Subdivision 1.In general. For purposes of this chapter,  unless the language or the 
1.18 	context clearly indicates that a different meaning is intended, the following terms have 
1.19 	the  meanings given them.
1.20 		Subd. 2.Accumulated contributions. "Accumulated contributions" means the total 
1.21 	of member contributions made by  salary deductions or by assessments or payments made 
1.22 	in lieu of  salary deductions, if authorized, which are credited by the  retirement plan and 
1.23 	entered into the member's individual record.
1.24 		Subd. 3.Actuarial equivalent. "Actuarial equivalent"  means the condition of one 
1.25 	annuity or benefit having an equal  actuarial present value as another annuity or benefit, 
1.26 	determined as of a given date with each actuarial present value  based on the appropriate 
2.1 	mortality table adopted by the board of  trustees based on the experience of that retirement 
2.2 	fund  association as recommended by the actuary retained by the  Legislative Commission 
2.3 	on Pensions and Retirement and using the  applicable preretirement or postretirement 
2.4 	interest rate  assumption specified in section 356.215, subdivision 8.
2.5 		Subd. 4.Allowable service. "Allowable service" means  any service rendered by a 
2.6 	postsentencing officer or an emergency  dispatcher during a period in which the officer 
2.7 	or dispatcher  receives salary from a public employer from which member  contribution 
2.8 	salary deductions are made to and credited by the  postsentencing officers and emergency 
2.9 	dispatchers retirement  plan.
2.10 		Subd. 5.Annuity. "Annuity" means the payments made by  the postsentencing 
2.11 	officers and emergency dispatchers retirement  plan in the form of a retirement annuity or 
2.12 	an optional annuity.
2.13 		Subd. 6.Approved actuary. "Approved actuary" means (1)  any actuary who is 
2.14 	either a fellow of the Society of Actuaries  or who has at least 15 years of service to major 
2.15 	public employee  retirement funds, or (2) any firm which retains such an actuary  on its staff.
2.16 		Subd. 7.Average salary. "Average salary" means the  average of the highest five 
2.17 	successive years of salary in which  the postsentencing officer or emergency dispatcher has 
2.18 	made  contributions to the retirement fund by payroll deduction.  If  the officer or dispatcher 
2.19 	has less than five years of allowable  service, the term means the average of salary for the 
2.20 	entire  period of allowable service.
2.21 		Subd. 8.Benefit. "Benefit" means the allowance paid or  payable by the 
2.22 	postsentencing officers and emergency dispatchers  retirement plan to a surviving spouse, 
2.23 	designated beneficiary,  surviving child, or estate, or in periodic payments to a member  or 
2.24 	former member of the retirement plan who is permanently and  totally disabled.
2.25 		Subd. 9.Board. "Board" means the Board of Trustees of  the Public Employees 
2.26 	Retirement Association.
2.27 		Subd. 10.Dependent child. "Dependent child" means any  biological or adopted 
2.28 	child of a deceased postsentencing officer  or emergency dispatcher who has not reached 
2.29 	the age of 20 and is  dependent on the officer or dispatcher for more than one-half of  the 
2.30 	child's support at the time of the death of the officer or  dispatcher.  Dependent child also 
2.31 	means a child of the officer  or dispatcher conceived during the lifetime of the officer or 
2.32 	dispatcher and born after the death of the officer or the  dispatcher.
2.33 		Subd. 11.Designated beneficiary. "Designated  beneficiary" means the person who 
2.34 	is designated by an active or  retired postsentencing officer or emergency dispatcher to 
2.35 	receive the benefits to which a beneficiary is entitled to  receive under this chapter.  A 
2.36 	beneficiary designation is valid  only if it is made on the applicable form prescribed by 
3.1 	the  director, is properly completed and signed, and is received by  the Public Employees 
3.2 	Retirement Association or is postmarked on  or before the date of the death of the officer or 
3.3 	dispatcher.  If no beneficiary is designated or if the designated beneficiary  predeceases the 
3.4 	officer or dispatcher, the term means the estate  of the deceased officer or dispatcher.
3.5 		Subd. 12.Director or executive director. "Director" or  "executive director" means 
3.6 	the executive director of the Public  Employees Retirement Association.
3.7 		Subd. 13.Disability or total and permanent  disability. "Disability" or "total 
3.8 	and permanent disability"  means the inability of a postsentencing officer or emergency 
3.9 	dispatcher to engage in any substantial gainful employment  activity by reason of a 
3.10 	medically determinable physical or  mental impairment which is reasonably expected to be 
3.11 	of a  long-continued and indefinite duration, which in no event may be  less than one year.
3.12 		Subd. 14.Dispatcher. "Dispatcher" means an emergency  dispatcher.
3.13 		Subd. 15.Emergency dispatcher. "Emergency dispatcher"  means a governmental 
3.14 	employee who is employed at a primary  public safety answering point, whose primary 
3.15 	employment  responsibility is receiving emergency "911" telephone  communications from 
3.16 	the public which require subsequent contact  with and response by police, fire, or medical 
3.17 	resources, and who  is certified by the governmental employer as regularly and  consistently 
3.18 	spending at least a majority of the person's  employment time in those duties.
3.19 		Subd. 16.Member. "Member" means a postsentencing  officer or an emergency 
3.20 	dispatcher who makes regular member  contributions to the retirement plan in that capacity.
3.21 		Subd. 17.Normal retirement age. "Normal retirement age"  means age 55.
3.22 		Subd. 18.Normal retirement annuity. "Normal retirement  annuity" means a 
3.23 	retirement annuity computed under section  353G.07, subdivision 2, that is paid or is 
3.24 	payable to a member  upon meeting the age and service requirements specified in  section 
3.25 	353G.07, subdivision 1.
3.26 		Subd. 19.Officer. "Officer" means a postsentencing  officer.
3.27 		Subd. 20.Optional annuity form. "Optional annuity form"  means an alternate 
3.28 	means for the receipt of an annuity  established by the board under section 353G.07, 
3.29 	subdivision 5.
3.30 		Subd. 21.Postsentencing officer. "Postsentencing  officer" means a governmental 
3.31 	employee who is responsible for  the control, supervision, and care of convicted offenders 
3.32 	on  probation in lieu of imprisonment or of offenders conditionally  released on parole 
3.33 	after imprisonment and who is certified by  the governmental employer as regularly and 
3.34 	consistently spending  at least a majority of the person's employment time in the  direct 
3.35 	control, supervision, and care of convicted offenders who  represent a risk of violence or 
3.36 	physical harm to the employee.
4.1 		Subd. 22.Primary public safety answering  point. "Primary public safety 
4.2 	answering point" is a  communications facility that is operated by a governmental 
4.3 	entity and that is operated on a 24-hour basis to be the initial  emergency "911" 
4.4 	telephone communications from persons in a 911  service area and that is authorized, as 
4.5 	appropriate, to directly  dispatch public safety services or to extend, transfer, or relay  the 
4.6 	communications to the appropriate public safety agency.
4.7 		Subd. 23.Reduced retirement annuity. "Reduced  retirement annuity" means an 
4.8 	annuity paid between age 50 and age  55 under section 353G.07, subdivision 3.
4.9 		Subd. 24.Retirement. "Retirement" means the time after  the date of cessation 
4.10 	of active service by a postsentencing  officer or emergency dispatcher who is thereafter 
4.11 	entitled to an  accrued retirement annuity which is payable under an application  filed by the 
4.12 	former officer or dispatcher.  The provisions of  law in effect on the date that the officer 
4.13 	or dispatcher ceases  rendering active service in that capacity thereafter determines  the 
4.14 	rights of the person with respect to the plan.
4.15 		Subd. 25.Retirement annuity. "Retirement annuity" means  an annuity computed 
4.16 	under section 353G.07 and paid by the  director to the retired postsentencing officer or 
4.17 	emergency  dispatcher or to the specified remainder recipient under an  optional annuity 
4.18 	form.
4.19 		Subd. 26.Salary or covered salary. (a) "Salary" or  "covered salary" means:
4.20 	(1) the wages paid to a postsentencing officer or an  emergency dispatcher before 
4.21 	deductions for deferred  compensation, supplemental retirement plans, or other voluntary 
4.22 	salary reductions;
4.23 	(2) other periodic compensation, paid to an officer or  dispatcher before deductions 
4.24 	for deferred compensation,  supplemental retirement plans, or other voluntary salary 
4.25 	reductions; and 
4.26 	(3) during a period of receipt of worker's compensation  while on a leave of absence, 
4.27 	the differential between the salary  that the officer or dispatcher would normally receive 
4.28 	during the  leave and the salary received, if any, on which the officer or  dispatcher makes a 
4.29 	member contribution equivalent amount.
4.30 	(b) "Salary" or "covered salary" does not mean:
4.31 	(1) lump sum sick leave payments;
4.32 	(2) severance payments;
4.33 	(3) lump sum annual leave payments;
4.34 	(4) overtime payments made at the time of separation from  state service;
5.1 	(5) payments in lieu of employer-paid group insurance  coverage, including the 
5.2 	difference between single rates and  family rates for an officer or dispatcher with single 
5.3 	coverage;
5.4 	(6) employer contributions to a deferred compensation or  tax-sheltered annuity 
5.5 	program; and 
5.6 	(7) amounts contributed under a benevolent vacation or sick  leave donation program.
5.7 		Subd. 27.Spouse. "Spouse" means the person who was  legally married to the 
5.8 	postsentencing officer or the emergency  dispatcher immediately prior to the death of 
5.9 	the officer or  dispatcher.

5.10 	Sec. 2. [353G.02] RETIREMENT PLAN AND FUND.
5.11 		Subdivision 1.Establishment. The postsentencing  officers and emergency 
5.12 	dispatchers retirement plan is  established.
5.13 		Subd. 2.Fund. (a) A postsentencing officers and  emergency dispatchers retirement 
5.14 	fund is established within the  state treasury.
5.15 	(b) Member contributions under section 353G.05, subdivision  1, employer 
5.16 	contributions under section 353G.05, subdivision 2,  and revenue derived from the 
5.17 	investment of fund assets must be  deposited in the postsentencing officers and emergency 
5.18 	dispatchers retirement fund.
5.19 	(c) Refunds of member contributions under section 353G.05,  retirement annuities 
5.20 	under section 353G.07, disability benefits  under section 353G.09, survivorship benefits 
5.21 	under section  353G.10, and necessary and reasonable expenses of administering  the 
5.22 	plan and fund are payable from the postsentencing officers  and emergency dispatchers 
5.23 	retirement fund.
5.24 		Subd. 3.Audit. The legislative auditor shall audit the  plan and fund.

5.25 	Sec. 3. [353G.03] ADMINISTRATION.
5.26 	The postsentencing officers and emergency dispatchers  retirement plan and fund 
5.27 	must be administered by the Board of  Trustees and the executive director of the Public 
5.28 	Employees  Retirement Association.  Fiduciary activities regarding the plan  and the fund 
5.29 	must be undertaken in a manner consistent with  chapter 356A.

5.30 	Sec. 4. [353G.04] INVESTMENTS; PARTICIPATION IN POSTRETIREMENT 
5.31 	INVESTMENT FUND.
6.1 		Subdivision 1.Investments. The State Board of  Investment shall invest and 
6.2 	reinvest the postsentencing officers  and emergency dispatchers retirement fund under 
6.3 	chapters 11A and  356A.
6.4 		Subd. 2.Treasurer. The commissioner of finance is the  ex officio treasurer of the 
6.5 	postsentencing officers and  emergency dispatchers retirement fund.  The treasurer shall 
6.6 	provide the executive director of the Public Employees  Retirement Association with a 
6.7 	detailed statement of revenues and  disbursements.
6.8 		Subd. 3.Postretirement investment fund. (a) The  postsentencing officers and 
6.9 	emergency dispatchers retirement  plan must participate in the Minnesota postretirement 
6.10 	investment  fund.  Assets representing the retirement annuities payable by  the plan must 
6.11 	be deposited in the investment fund and necessary  amounts must be withdrawn to pay 
6.12 	annuity amounts due and  payable.  The amounts necessary are annually appropriated 
6.13 	for  this purpose.
6.14 	(b) For former plan members beginning the receipt of  annuities, the required 
6.15 	reserves must be determined in  accordance with the appropriate mortality table based on 
6.16 	the  experience of the plan as recommended by the actuary retained by  the Legislative 
6.17 	Commission on Pensions and Retirement and  approved by the commission under section 
6.18 	356.215 and using the  applicable postretirement interest rate assumption specified in 
6.19 	section 356.215, subdivision 8.  Assets representing the  required reserves for those 
6.20 	annuities must be transferred to the  Minnesota postretirement investment fund as of the 
6.21 	last business  day of the month in which the retirement annuity begins as  specified in 
6.22 	section 11A.18.

6.23 	Sec. 5. [353G.05] CONTRIBUTION RATES.
6.24 		Subdivision 1.Member contribution; salary  deduction. (a) A member of the 
6.25 	postsentencing officers and  emergency dispatchers retirement plan shall pay an amount 
6.26 	equal  to ... percent of the salary of the member, which constitutes  the member contribution 
6.27 	to the fund.
6.28 	(b) Member contribution amounts must be deducted from the  salary payable to the 
6.29 	member each pay period by the department  head.  The employing agency shall have 
6.30 	the deduction paid to the  fund treasurer for deposit into the postsentencing officers and 
6.31 	emergency dispatchers retirement fund and shall make a detailed  report of deductions made 
6.32 	each pay period to the executive  director of the Public Employees Retirement Association.
6.33 		Subd. 2.Employer contribution. The employer of a member  of the postsentencing 
6.34 	officers and emergency dispatchers  retirement plan shall pay an amount equal to ... percent 
6.35 	of the  salary of the member, which constitutes the employer  contribution to the fund.
7.1 		Subd. 3.Omitted deductions. (a) If the employer fails  to take deductions which are 
7.2 	past due for a period of less than  61 days, those deductions must be taken from a later 
7.3 	member  salary payment.
7.4 	(b) If the employer fails to take deductions which are past  due for a period longer 
7.5 	than 60 days or if the plan member is no  longer employed in covered employment, the 
7.6 	employer must pay the  amount of the omitted deduction, the amount of any unpaid 
7.7 	employer contribution, plus an amount equal to 8.5 percent of  the total amount due if the 
7.8 	failure to make a payment is of less  than one year in duration and plus annual compound 
7.9 	interest at  the rate of 8.5 percent per annum if the failure to make a  payment is a period 
7.10 	of 12 months or greater.

7.11 	Sec. 6. [353G.06] PLAN MEMBERSHIP; SOCIAL SECURITY  COVERAGE.
7.12 	(a) Except as provided in paragraph (b), a postsentencing  officer or an emergency 
7.13 	dispatcher, by accepting employment in  that capacity or by continuing employment in 
7.14 	that capacity,  accepts coverage by the postsentencing officers and emergency  dispatchers 
7.15 	retirement plan in lieu of any other Minnesota  public pension plan coverage.
7.16 	(b) A person who was employed in a postsentencing officer  position or in an 
7.17 	emergency dispatcher position on July 1, 2005,  and who is at least 45 years of age on that 
7.18 	date, may make a  onetime election to retain the person's existing retirement  coverage 
7.19 	and to decline a transfer to coverage by the  postsentencing officers and emergency 
7.20 	dispatchers retirement  plan.  The election must be made in writing on a form prescribed  by 
7.21 	the executive director and is irrevocable.
7.22 	(c) Members of the postsentencing officers and emergency  dispatchers retirement 
7.23 	plan must be covered by the federal old  age, survivors, disability and health insurance 
7.24 	program under  chapter 355 by virtue of employment covered by the plan.

7.25 	Sec. 7. [353G.07] RETIREMENT ANNUITY.
7.26 		Subdivision 1.Eligibility. (a) After terminating  employment, a former 
7.27 	postsentencing officer or a former  emergency dispatcher who has attained the age of 55 
7.28 	years and  who has credit for three years of allowable service under  section 353G.01, 
7.29 	subdivision 4, is entitled, upon application,  to a normal retirement annuity.
7.30 	(b) In lieu of a normal retirement annuity, a retiring  former postsentencing officer or 
7.31 	emergency dispatcher may elect  to receive an optional annuity form under subdivision 5.
7.32 		Subd. 2.Annuity amount. The retirement annuity amount  is the average salary 
7.33 	under section 353G.01, subdivision 4, of  the retiring postsentencing officer or the retiring 
7.34 	emergency  dispatcher multiplied by the percentage amount specified in  section 356.315, 
8.1 	subdivision 5b, for each year of allowable  service of the person and the appropriate 
8.2 	fractional amount for  the number of months of allowable service less than a full year.
8.3 		Subd. 3.Early retirement. A former postsentencing  officer or a former emergency 
8.4 	dispatcher who has attained the  age of at least 50 years and has credit for not less than 
8.5 	three  years of allowable service credit under section 353G.01,  subdivision 4, is entitled, 
8.6 	upon application, to a reduced  retirement annuity.  The reduced retirement annuity is an 
8.7 	amount  equal to the annuity calculated under subdivision 2 reduced so  that the subsequent 
8.8 	reduced annuity is the actuarial equivalent  at that age of the annuity that would be payable 
8.9 	if the person  deferred receipt of the annuity from the day that the annuity  begins to 
8.10 	accrue until age 55.
8.11 		Subd. 4.Accrual and duration. The retirement annuity  under this section 
8.12 	accrues on the first day of the first  calendar month after the date on which the former 
8.13 	postsentencing  officer or the former emergency dispatcher terminates covered  service. 
8.14 	The annuity must be paid in equal monthly installments  each year and does not accrue 
8.15 	beyond the end of the month in  which entitlement to the annuity ends or is terminated.  If 
8.16 	the  annuitant dies prior to negotiating the check for the month in  which the annuitant's 
8.17 	death occurs, payment must be made to the  person's surviving spouse, or if none, to the 
8.18 	designated  beneficiary of the person, or if none, to the estate of the  person.  The retirement 
8.19 	annuity is payable for the life of the  recipient or in accord with the terms of any optional 
8.20 	annuity  form that was selected by the retiring plan member.
8.21 		Subd. 5.Optional annuity forms. (a) The board of  trustees shall establish optional 
8.22 	annuity forms, including a  joint and survivor annuity.  Except as provided in paragraph 
8.23 	(b), the optional annuity forms must be the actuarial equivalent  to the normal retirement 
8.24 	annuity, the early reduced retirement  annuity, or the disability benefit, whichever 
8.25 	applies.  In  establishing the optional annuity forms, the board shall obtain  the written 
8.26 	recommendation of the consulting actuary retained by  the Legislative Commission on 
8.27 	Pensions and Retirement and must  retain those recommendations as part of the permanent 
8.28 	records of  the board.  A retiring plan member may select an optional  annuity form in lieu 
8.29 	of any other available annuity or benefit  form.
8.30 	(b) If a retiring plan member or a disabilitant selects a  joint and survivor optional 
8.31 	annuity form under paragraph (a),  the retiring plan member or disabilitant must receive a 
8.32 	normal  single life annuity if the designated optional annuity  beneficiary dies before the 
8.33 	primary annuity receipt.  No  reduction under this option may be made in the person's 
8.34 	annuity  to provide for the restoration of the normal single life annuity  in the event of the 
8.35 	death of the designated optional annuity  beneficiary.

9.1 	Sec. 8. [353G.08] AUGMENTATION OF CERTAIN ANNUITIES.
9.2 	(a) Unless a combined service annuity under section 356.30  has been elected, a 
9.3 	person who becomes a member of this plan  after having been a member of the general 
9.4 	employees retirement  plan of the Public Employees Retirement Association, of the 
9.5 	public employees police and fire retirement plan, of the local  government correctional 
9.6 	service retirement plan of the Public  Employees Retirement Association, of the general 
9.7 	state employees  retirement plan of the Minnesota State Retirement System, or of  the 
9.8 	correctional state employees retirement plan of the  Minnesota State Retirement System is 
9.9 	covered under section  352.72, subdivision 2, or 353.71, subdivision 2, whichever  applies, 
9.10 	with respect to that prior service.
9.11 	(b) A person who becomes a member of one of the retirement  plans cited in 
9.12 	paragraph (a) after having been a member of this  plan is also covered under section 
9.13 	352.72, subdivision 2, or  353.71, subdivision 2, whichever applies, with respect to that 
9.14 	prior service, unless the annuity is calculated under section  356.30.

9.15 	Sec. 9. [353G.09] DISABILITY BENEFITS.
9.16 		Subdivision 1.Age and service requirements. A  postsentencing officer or an 
9.17 	emergency dispatcher who is covered  by the plan, who is less than normal retirement age, 
9.18 	and who  becomes totally and permanently disabled after rendering three  or more years of 
9.19 	allowable service is entitled to a disability  benefit in an amount provided in subdivision 3. 
9.20 	If the disabled  officer or dispatcher's allowable service has terminated at any  time, the 
9.21 	officer or dispatcher must have rendered at least two  years of allowable service after last 
9.22 	becoming an officer or  dispatcher covered by the plan.  Refunds may be repaid under 
9.23 	section 11 before the effective accrual date of the disability  benefit under subdivision 2.
9.24 		Subd. 2.Application; accrual of benefits. A  postsentencing officer or an 
9.25 	emergency dispatcher making claim  for a total and permanent disability benefit, or 
9.26 	someone acting  on behalf of the officer or dispatcher upon proof of authority  satisfactory to 
9.27 	the executive director of the Public Employees  Retirement Association, shall file a written 
9.28 	application for  benefits in the office of the Public Employees Retirement  Association. 
9.29 	The application must be in a form and manner  prescribed by the executive director of 
9.30 	the Public Employees  Retirement Association.  The benefit begins to accrue on the day 
9.31 	following the start of disability or on the day following the  last day paid, whichever is 
9.32 	later, but not earlier than 180 days  before the date the application is filed with the director.
9.33 		Subd. 3.Computation of benefits. The total and  permanent disability benefit must 
9.34 	be computed in the manner  provided in section 353G.06.  The disability benefit is an 
9.35 	amount equal to the normal annuity without reduction for each  month the postsentencing 
10.1 	officer or emergency dispatcher is  under the normal retirement age at the time of becoming 
10.2 	disabled.  A disabled officer or dispatcher may choose to  receive the normal disability 
10.3 	benefit or an optional annuity as  provided in section 353G.07, subdivision 5.  This choice 
10.4 	must be  made before the start of payment of the disability benefit and  is effective on the 
10.5 	date on which the disability begins to  accrue as provided in subdivision 2.
10.6 		Subd. 4.Medical or psychological examinations;  authorization for payment 
10.7 	of benefit. (a) An applicant shall  provide medical or psychological evidence to support 
10.8 	an  application for total and permanent disability.  The executive  director of the Public 
10.9 	Employees Retirement Association shall  have the postsentencing officer or emergency 
10.10 	dispatcher examined  by at least one additional licensed chiropractor, physician, or 
10.11 	psychologist designated by the medical adviser.  The examining  chiropractors, physicians, 
10.12 	or psychologists shall make written  reports to the director concerning the officer or 
10.13 	dispatcher's  disability, including medical opinions as to whether the officer  or dispatcher is 
10.14 	permanently and totally disabled within the  meaning of section 353G.01, subdivision 13.
10.15 	(b) The director shall also obtain written certification  from the employer stating 
10.16 	whether the employment has ceased or  whether the officer or dispatcher is on a leave of 
10.17 	absence  because of a disability that will prevent further service to the  employer, and as a 
10.18 	consequence the officer or dispatcher is not  entitled to compensation from the employer.
10.19 	(c) The medical adviser shall consider the reports of the  physicians, psychologists, 
10.20 	and chiropractors, and any other  evidence supplied by the officer or dispatcher or other 
10.21 	interested parties.  If the medical adviser finds the officer or  dispatcher totally and 
10.22 	permanently disabled, the adviser shall  make the appropriate recommendation to the 
10.23 	director in writing  together with the date from which the officer or dispatcher has  been 
10.24 	totally disabled.  The director shall then determine if the  disability occurred within 180 
10.25 	days of filing the application,  if the disability occurred while still in covered employment, 
10.26 	and the propriety of authorizing payment of a disability benefit  as provided in this section. 
10.27 	A terminated officer or dispatcher  may apply for a disability benefit within 180 days of the 
10.28 	termination of covered employment as long as the disability  occurred while in covered 
10.29 	employment.  The fact that the officer  or dispatcher is placed on a leave of absence without 
10.30 	compensation because of disability does not bar that officer or  dispatcher from receiving 
10.31 	a disability benefit.
10.32 		Subd. 5.Disability benefit termination. Unless payment  of a disability benefit has 
10.33 	terminated because the  postsentencing officer or the emergency dispatcher is no longer 
10.34 	totally disabled, or because the officer or dispatcher has  reached normal retirement age as 
10.35 	provided in this section, the  disability benefit must cease with the last payment which was 
10.36 	received by the disabilitant or which had accrued during the  lifetime of the disabilitant 
11.1 	unless there is a surviving spouse.  If there is a surviving spouse, the surviving spouse is 
11.2 	entitled  to the disability benefit payment for the calendar month in  which the disabilitant 
11.3 	died.
11.4 		Subd. 6.Regular medical or psychological examinations.   At least once each 
11.5 	year during the first five years following  the allowance of a disability benefit to any 
11.6 	postsentencing  officer or emergency dispatcher, and at least once in every  three-year 
11.7 	period thereafter, the executive director of the  Public Employees Retirement Association 
11.8 	may require the  disability benefit recipient to undergo a medical or  psychological 
11.9 	examination.  The examination must be made at the  place of residence of the disabilitant, 
11.10 	or at any place mutually  agreed upon by the disabilitant and the director, and must be 
11.11 	made by a physician or physicians designated by the medical  adviser and engaged by the 
11.12 	director.  If any examination  indicates to the medical adviser that the disability benefit 
11.13 	recipient is no longer permanently and totally disabled, or is  engaged in or can engage in a 
11.14 	gainful occupation, payments of  the disability benefit by the plan must be discontinued. 
11.15 	The  payments must discontinue as soon as the officer or dispatcher  is reinstated to the 
11.16 	payroll following the sick leave, but in no  case may the payment be made for more 
11.17 	than 60 days after the  medical adviser finds that the officer or dispatcher is no  longer 
11.18 	permanently and totally disabled.
11.19 		Subd. 7.Partial reemployment. If the disabilitant  resumes a gainful occupation 
11.20 	from which earnings are less than  the salary of the postsentencing officer or emergency 
11.21 	dispatcher  at the date of disability or the salary currently paid for  similar positions, the 
11.22 	director shall continue the disability  benefit in an amount which, when added to earnings, 
11.23 	does not  exceed the salary at the date of disability, provided that the  disability benefit in 
11.24 	this case does not exceed the disability  benefit originally allowed.  Deductions for the 
11.25 	retirement fund  must not be taken from the salary of a disabilitant who is  receiving a 
11.26 	disability benefit as provided in this subdivision.
11.27 		Subd. 8.Refusal of examination. If a disability benefit  recipient refuses to submit 
11.28 	to a medical examination as  required, disability benefit payments must be discontinued 
11.29 	and  the director shall revoke all rights of the postsentencing  officer or emergency 
11.30 	dispatcher to any disability benefit.
11.31 		Subd. 9.Return to state service. Any disability benefit  recipient who is restored to 
11.32 	active service, except  postsentencing officers or emergency dispatchers receiving  benefits 
11.33 	as provided in subdivision 7, must have deductions  taken for the retirement fund and, 
11.34 	upon retirement, have the  payable retirement annuity based upon all allowable service, 
11.35 	including that allowable service upon which the disability  benefits were based.  No 
12.1 	postsentencing officer or emergency  dispatcher is entitled to receive disability benefits 
12.2 	and a  retirement annuity at the same time.
12.3 		Subd. 10.Disabilitant again disabled after resuming  employment. If a disabled 
12.4 	benefit recipient resumes gainful  employment and is not entitled to continued payment 
12.5 	of a  disability benefit as provided in subdivision 7, the right to a  disability benefit ends 
12.6 	when the postsentencing officer or  emergency dispatcher has been employed for one year 
12.7 	thereafter.  If the officer or dispatcher again becomes totally and  permanently disabled 
12.8 	before reaching the normal retirement age,  an application for a disability benefit may 
12.9 	again be made.  If  the officer or dispatcher is entitled to a disability benefit,  it must be 
12.10 	computed as provided in subdivision 9.
12.11 		Subd. 11.Recomputation of benefit. If a disabled  postsentencing officer or 
12.12 	emergency dispatcher who has resumed  employment as provided in subdivision 10 
12.13 	is reemployed for more  than three months, but cannot continue employment for one 
12.14 	year,  the disability benefit must be recomputed allowing additional  service credit for the 
12.15 	period of reemployment.  If the period of  reemployment does not exceed three months, 
12.16 	the deductions taken  from salary after resuming employment must be returned to the 
12.17 	officer or dispatcher.  The officer or dispatcher is not  entitled to service credit for the 
12.18 	period covered by the  returned deductions.
12.19 		Subd. 12.Retirement status at normal retirement age. The disability benefit paid 
12.20 	to a disability benefit recipient  under this section ends when the postsentencing officer or 
12.21 	emergency dispatcher reaches normal retirement age.  If the  disabled officer or dispatcher 
12.22 	is still totally and permanently  disabled when the officer or dispatcher reaches normal 
12.23 	retirement age, the officer or dispatcher must be considered to  be a retired member.  If the 
12.24 	officer or dispatcher had chosen an  optional annuity under subdivision 3, the officer or 
12.25 	dispatcher  must receive an annuity in accordance with the terms of the  optional annuity 
12.26 	previously chosen.  If the officer or  dispatcher had not chosen an optional annuity under 
12.27 	subdivision  3, the officer or dispatcher may then choose to receive either a  normal 
12.28 	retirement annuity equal in amount to the disability  benefit paid before the person reached 
12.29 	normal retirement age or  an optional annuity as provided in section 353G.06, subdivision 
12.30 	5.  The choice of an optional annuity must be made before  reaching normal retirement age. 
12.31 	If an optional annuity is  chosen, the choice is effective on the date on which the person 
12.32 	attains normal retirement age and the optional annuity must  begin to accrue the first of the 
12.33 	month next following the month  in which the person attains this age.

12.34 	Sec. 10. [353G.10] DEATH AND SURVIVORSHIP BENEFITS.
13.1 		Subdivision 1.Death before termination of service. If a  postsentencing officer or 
13.2 	emergency dispatcher dies before  active employment has terminated and neither a survivor 
13.3 	annuity  nor a reversionary annuity is payable, or if a former  postsentencing officer or 
13.4 	emergency dispatcher who has  sufficient service credit to be entitled to an annuity dies 
13.5 	before the benefit has become payable, the executive director of  the Public Employees 
13.6 	Retirement Association shall make a refund  to the last designated beneficiary or, if there is 
13.7 	none, to the  surviving spouse or, if none, to the officer or dispatcher's  surviving children in 
13.8 	equal shares or, if none, to the officer  or dispatcher's surviving parents in equal shares or, 
13.9 	if none,  to the representative of the estate in an amount equal to the  accumulated member 
13.10 	contributions, plus interest at the rate of  six percent per annum compounded annually. 
13.11 	Interest must be  computed to the first day of the month in which the refund is  processed. 
13.12 	Upon the death of an officer or dispatcher who has  received a refund that was later repaid 
13.13 	in full, interest must  be paid on the repaid refund only from the date of repayment.  If the 
13.14 	repayment was made in installments, interest must be paid  only from the date installment 
13.15 	payments began.  The designated  beneficiary, surviving spouse, or representative of the 
13.16 	estate  of an officer or dispatcher who had received a disability  benefit is not entitled to 
13.17 	interest upon any balance remaining  to the decedent's credit in the fund at the time of 
13.18 	death,  unless the death occurred before any payment could be negotiated.
13.19 		Subd. 2.Surviving spouse benefit. (a) If a  postsentencing officer or emergency 
13.20 	dispatcher or former officer  or dispatcher has credit for at least three years allowable  service 
13.21 	and dies before an annuity or disability benefit has  become payable, notwithstanding any 
13.22 	designation of beneficiary  to the contrary, the surviving spouse of the officer or  dispatcher 
13.23 	may elect to receive, in lieu of the refund with  interest under subdivision 1, an annuity 
13.24 	equal to the joint and  100 percent survivor annuity which the officer or dispatcher or 
13.25 	former officer or dispatcher could have qualified for on the  date of death.
13.26 	(b) If the officer or dispatcher was under age 55 and has  credit for at least 30 years 
13.27 	of allowable service on the date of  death, the surviving spouse may elect to receive a 
13.28 	100 percent  joint and survivor annuity based on the age of the officer or  dispatcher 
13.29 	and surviving spouse on the date of death.  The  annuity is payable using the full early 
13.30 	retirement reduction  under section 353G.06, subdivision 3, to age 55 and one-half of  the 
13.31 	early retirement reduction from age 55 to the age at which  payment begins.
13.32 	(c) If the officer or dispatcher was under age 55 and has  credit for at least three years 
13.33 	of allowable service credit on  the date of death but did not yet qualify for retirement, the 
13.34 	surviving spouse may elect to receive a 100 percent joint and  survivor annuity based on 
13.35 	the age of the person and surviving  spouse at the time of death.  The annuity is payable 
14.1 	using the  full early retirement reduction under section 353G.06,  subdivision 3, to age 55 
14.2 	and one-half of the early retirement  reduction from age 55 to the age payment begins.
14.3 	(d) The surviving spouse eligible for benefits under  paragraph (a) may apply for the 
14.4 	annuity at any time after the  date on which the officer or dispatcher or former officer or 
14.5 	dispatcher would have attained the required age for retirement  based on the allowable 
14.6 	service earned.  The surviving spouse  eligible for surviving spouse benefits under 
14.7 	paragraph (b) or  (c) may apply for the annuity at any time after the officer or  dispatcher's 
14.8 	death.  The annuity must be computed under section  353G.06.  Section 353G.07 applies to 
14.9 	a deferred annuity or  surviving spouse benefit payable under this subdivision.  The  annuity 
14.10 	must cease with the last payment received by the  surviving spouse in the lifetime of the 
14.11 	surviving spouse, or  upon expiration of a term certain benefit payment to a surviving 
14.12 	spouse under subdivision 2a.  An amount equal to the excess, if  any, of the accumulated 
14.13 	contributions credited to the account of  the deceased officer or dispatcher in excess of the 
14.14 	total of the  benefits paid and payable to the surviving spouse must be paid  to the last 
14.15 	designated beneficiary of the officer or the  dispatcher or of the former officer or former 
14.16 	dispatcher or, if  none, as specified under subdivision 1.
14.17 	(e) An officer or former officer or a dispatcher or former  dispatcher may request in 
14.18 	writing that this subdivision not  apply and that payment be made only to a designated 
14.19 	beneficiary  as otherwise provided by this chapter.
14.20 		Subd. 2a.Surviving spouse coverage term certain. (a) In  lieu of the 100 percent 
14.21 	optional annuity under subdivision 2, or  refund under subdivision 1, the surviving spouse 
14.22 	of a deceased  officer or dispatcher or former officer or dispatcher may elect  to receive 
14.23 	survivor coverage in a term certain of five, ten, 15,  or 20 years, but monthly payments 
14.24 	must not exceed 75 percent of  the average high-five monthly salary of the decedent.  The 
14.25 	monthly term certain annuity must be actuarially equivalent to  the 100 percent optional 
14.26 	annuity under subdivision 2.
14.27 	(b) If a survivor elects a term certain annuity and dies  before the expiration of the 
14.28 	specified term certain period, the  commuted value of the remaining annuity payments 
14.29 	must be paid in  a lump sum to the survivor's estate.
14.30 		Subd. 2b.Dependent child survivor coverage. If there is  no surviving spouse 
14.31 	eligible for benefits under subdivision 2, a  dependent child or children as defined in section 
14.32 	353G.01,  subdivision 10, are eligible for monthly payments.  Payments to  a dependent 
14.33 	child must be paid from the date of the  postsentencing officer or emergency dispatcher's 
14.34 	death to the  date on which the dependent child attains the age of 20 if the  child is under 
14.35 	age 15 on the date of death.  If the child is 15  years or older on the date of death, payment 
14.36 	must be made for  five years.  The payment to a dependent child is an amount  actuarially 
15.1 	equivalent to the value of a 100 percent optional  annuity under subdivision 2 using the 
15.2 	age of the officer or  dispatcher and the age of the dependent child at the date of  death in 
15.3 	lieu of the age of the surviving spouse.  If there is  more than one dependent child, each 
15.4 	dependent child shall be  entitled to receive a proportionate share of the actuarial value 
15.5 	of the account of the officer or dispatcher.
15.6 		Subd. 3.Refund of $3,000 or less. If a postsentencing  officer or emergency 
15.7 	dispatcher or a former officer or  dispatcher dies without having designated a beneficiary, or 
15.8 	if  the beneficiary dies before applying for a refund of the sum to  the credit of the deceased 
15.9 	officer or dispatcher or former  officer or dispatcher, and there is no surviving spouse, and 
15.10 	the  amount of the refund does not exceed $3,000, exclusive of  interest, the executive 
15.11 	director of the Public Employees  Retirement Association may refund the amount to the 
15.12 	deceased  person's next of kin.  The amount may be refunded 90 days after  the date of death 
15.13 	of the person in the absence of probate  proceedings, and upon proper application.  The 
15.14 	next of kin must  be determined by the director with the concurrence of the board  and is 
15.15 	entitled to the refund consistent with the laws of  descent.  A determination and payment 
15.16 	without notice are  conclusive and final and are a bar against claims of all other  persons.
15.17 		Subd. 4.Refund to minor beneficiary. If a  postsentencing officer or emergency 
15.18 	dispatcher or former officer  or dispatcher dies having named as a beneficiary a person who 
15.19 	is  a minor at the time of the application for refund, and the  amount of the refund does not 
15.20 	exceed $3,000, exclusive of  interest, the executive director of the Public Employees 
15.21 	Retirement Association in the absence of guardianship or probate  proceedings may make 
15.22 	payment to the natural guardian having  custody of the minor beneficiary, for the benefit 
15.23 	of the child.  Any annuity, retirement allowance, or disability benefit accrued  at the time 
15.24 	of death of a disabled or retired person, payable to  a minor beneficiary, may similarly be 
15.25 	paid.  Payment is a bar to  a recovery by any other person or persons.
15.26 		Subd. 5.Recovery bar. A determination and a payment  under subdivision 3 or a 
15.27 	payment under subdivision 4 is a bar to  a recovery by any other person, whether the 
15.28 	person had notice or  otherwise.
15.29 		Subd. 6.Death after service termination. Except as  provided in subdivision 
15.30 	1, if a former postsentencing officer or  emergency dispatcher covered by the plan dies 
15.31 	and has not  received an annuity or a disability benefit, a refund must be  made to the 
15.32 	last designated beneficiary or, if there is none, to  the surviving spouse or, if none, to 
15.33 	the person's surviving  children in equal shares or, if none, to the person's surviving 
15.34 	parents in equal shares or, if none, to the representative of  the estate in an amount equal 
15.35 	to accumulated member  contributions.  The refund must include interest at the rate of 
16.1 	six percent per year compounded annually.  The interest must be  computed as provided 
16.2 	in section 352.22, subdivision 2.
16.3 		Subd. 7.Absence of optional or reversionary annuity. Upon the death of a retired 
16.4 	postsentencing officer or emergency  dispatcher who selected neither an optional annuity 
16.5 	nor a  reversionary annuity, a refund must be paid in an amount equal  to the excess, if 
16.6 	any, of the accumulated contributions to the  credit of the former officer or dispatcher 
16.7 	immediately before  retirement in excess of the sum of (1) all annuities and  disability 
16.8 	benefits that had been received and had accrued in  the lifetime of the decedent, and (2) 
16.9 	the annuity or disability  benefit, if not negotiated, payable to the surviving spouse  under 
16.10 	section 353G.06, for the calendar month in which the  retired officer or dispatcher died. 
16.11 	The refund must be paid to  the named beneficiary or, if there is none, to the surviving 
16.12 	spouse or, if none, to the person's surviving children in equal  shares or, if none, to the 
16.13 	person's surviving parents in equal  shares or, if none, to the representative of the estate.
16.14 		Subd. 8.Optional or reversionary annuity. If the last  eligible recipient of an 
16.15 	optional annuity dies and the total  amounts paid under it are less than the accumulated 
16.16 	contributions to the credit of the retired postsentencing  officer or emergency dispatcher 
16.17 	immediately before retirement,  the balance of accumulated contributions must be paid to 
16.18 	the  person designated by the retired officer or dispatcher in  writing to receive payment.  If 
16.19 	no designation has been made by  the retired officer or dispatcher, the remaining balance of 
16.20 	accumulated contributions must be paid to the surviving children  of the deceased recipient 
16.21 	of the optional annuity in equal  shares.  If there are no surviving children, payment 
16.22 	must be  made to the deceased recipient's parents or, if none, to the  representative of 
16.23 	the deceased recipient's estate.
16.24 		Subd. 9.Beneficiary designation. The designation of a  beneficiary or person to 
16.25 	receive any accumulated contributions  remaining to the credit of a postsentencing officer 
16.26 	or emergency  dispatcher, a former officer or dispatcher, or a retired officer  or dispatcher, at 
16.27 	the time of death, as provided in this  section, must be in writing and must be filed with 
16.28 	the director  before the death of the officer or dispatcher, former officer or  dispatcher, 
16.29 	or retired officer or dispatcher.
16.30 		Subd. 10.Death of beneficiary before refund. If the  last designated beneficiary or 
16.31 	beneficiaries and the surviving  spouse of a deceased officer or dispatcher, former officer or 
16.32 	dispatcher, or retired officer or dispatcher dies before  receiving a refund of the sum to the 
16.33 	credit of the deceased  person at the time of death, the refund must be made to the  estate 
16.34 	of the deceased person or as provided in subdivision 3 if  the amount of the refund does 
16.35 	not exceed $3,000, exclusive of  interest.
17.1 		Subd. 11.Death of disability annuitant. If a  postsentencing officer or emergency 
17.2 	dispatcher who has received  a disability benefit dies, a payment must be made of an 
17.3 	amount  equal to the excess, if any, of the accumulated contributions to  the credit of the 
17.4 	officer or dispatcher at the time the  disability benefit began to accrue over and above 
17.5 	the aggregate  of (1) all disability benefits received and which had accrued  during the 
17.6 	person's life, and (2) the benefit for the month in  which the disabled person died, payable, 
17.7 	if applicable, to the  surviving spouse under section 353G.08.  The payment must be  paid, 
17.8 	upon a written application, to the last designated  beneficiary or, if there is none, to the 
17.9 	surviving spouse or, if  none, to the officer or dispatcher's surviving children in equal 
17.10 	shares or, if none, to the officer or dispatcher's surviving  parents in equal shares or, if 
17.11 	none, to the representative of  the estate.
17.12 		Subd. 12.Refund, failure to request. If the last  designated beneficiary, surviving 
17.13 	spouse, legal representative,  or next of kin, as determined by the executive director of the 
17.14 	Public Employees Retirement Association, with the concurrence of  the board, fails to 
17.15 	claim the refund as provided in this section  (1) within five years from the date of death 
17.16 	of a retired  postsentencing officer or emergency dispatcher or the disabled  officer or 
17.17 	dispatcher, or (2) within five years after the last  deduction was taken from the salary of a 
17.18 	deceased officer or  dispatcher or deceased former officer or dispatcher, the  accumulated 
17.19 	contributions of the deceased person must be  credited to the retirement fund.  However, 
17.20 	if the claim to the  refund is made within ten years after the transfer of  accumulated 
17.21 	contributions to the fund or within ten years after  the date of death, whichever is later, and 
17.22 	the amount  transferred to the fund is over $25, the sum must be restored to  the account 
17.23 	of the deceased person.  The refund must then be  paid, upon a written application, to the 
17.24 	surviving spouse or, if  none, to the legal representative of the estate irrespective of  any 
17.25 	designation of beneficiary made by the deceased person.
17.26 		Subd. 13.Refund, beneficiary. If, upon death, a former  postsentencing officer or 
17.27 	emergency dispatcher has in possession  a commissioner of finance's warrant which does 
17.28 	not exceed  $1,000, covering a refund of accumulated contributions in the  retirement 
17.29 	fund, in the absence of probate proceedings the  commissioner of finance's warrant may 
17.30 	be returned for  cancellation, and then, upon application made by the last  designated 
17.31 	beneficiary of the deceased former officer or  dispatcher, a refund of the accumulated 
17.32 	contributions must be  paid, upon a written application, to the last designated  beneficiary. 
17.33 	Payments made under this subdivision are a bar to  recovery by any other person or persons.

17.34 	Sec. 11. [353G.11] EXEMPTION FROM PROCESS AND TAXATION.
18.1 		Subdivision 1.Exemption; exceptions. None of the money,  annuities, or other 
18.2 	benefits mentioned in this chapter is  assignable either in law or in equity or subject to state 
18.3 	estate  tax, or to execution, levy, attachment, garnishment, or other  legal process, except as 
18.4 	provided in subdivision 2 or section  518.58, 518.581, or 518.6111.
18.5 		Subd. 2.Automatic deposits. The executive director may  remit, through an 
18.6 	automatic deposit system, annuity, benefit, or  refund payments only to a financial 
18.7 	institution associated with  the National Automated Clearinghouse Association or a 
18.8 	comparable  successor organization that is the trustee for a person eligible  to receive the 
18.9 	annuity, benefit, or refund.  Upon the request of  the retiree, disabilitant, survivor, or former 
18.10 	officer or  dispatcher, the executive director may remit the annuity,  benefit, or refund check 
18.11 	to the applicable financial institution  for deposit in the person's account or joint account. 
18.12 	The board  of trustees may prescribe the conditions under which payments  will be made.

18.13 	Sec. 12. [353G.12] REFUND OR DEFERRED ANNUITY.
18.14 		Subdivision 1.Refund. A postsentencing officer or an  emergency dispatcher who 
18.15 	terminates that employment or who is  laid off from that employment is entitled, upon 
18.16 	application, to  a refund if the person is not reemployed by the person's prior  employer, 
18.17 	by another employer covered by the retirement plan, or  by the state.  The refund is an 
18.18 	amount equal to the accumulated  member contributions of the officer or the dispatcher, 
18.19 	plus  interest at an annual compound rate of six percent per year.  The refund must include 
18.20 	the interest that was paid as part of a  previous repayment of a prior refund, plus interest 
18.21 	from the  date of that repayment.  Interest must be computed to the first  day of the month 
18.22 	in which the refund is processed and must be  based on fiscal year or monthly balances, 
18.23 	whichever applies.  Acceptance of a refund under this subdivision terminates all  allowable 
18.24 	service and salary credit of the person in the  retirement plan and terminates all entitlement 
18.25 	to rights or  benefits under this chapter.
18.26 		Subd. 2.Deferred annuity. A postsentencing officer or  an emergency dispatcher 
18.27 	who terminates that employment may elect  to have the accumulated member contributions 
18.28 	in the retirement  fund and to remain entitled to a deferred retirement annuity.  The deferred 
18.29 	retirement annuity must be computed under the law  in effect when the employment of 
18.30 	the officer or dispatcher  terminated on the basis of the allowable service credited before 
18.31 	the termination of employment.  No application for a deferred  retirement annuity may be 
18.32 	made more than 60 days before the date  when the former officer or the former dispatcher 
18.33 	reaches the  required age for annuity entitlement.  The deferred annuity  begins to accrue no 
18.34 	earlier than 60 days before the date when  the retirement annuity application is filed with 
18.35 	the executive  director of the Public Employees Retirement Association, but not  before 
19.1 	the date on which the officer or dispatcher reaches the  annuity entitlement required age 
19.2 	or before the termination of  employment.

19.3 	Sec. 13. [353G.13] SERVICE IN MORE THAN ONE RETIREMENT  PLAN.
19.4 	(a) A postsentencing officer or emergency dispatcher who  also has been a member of 
19.5 	one retirement plan or a combination  of retirement plans listed in paragraph (b) is entitled, 
19.6 	when  qualified, to an annuity from each plan if the total allowable  service credit in all 
19.7 	retirement plans totals at least three  years.
19.8 	(b) Applicable retirement plans are any retirement plan  administered by the 
19.9 	Minnesota State Retirement System, any  retirement plan administered by the Public 
19.10 	Employees Retirement  Association, the Teachers Retirement Association, the  Minneapolis 
19.11 	Employees Retirement Fund, the Duluth Teachers  Retirement Fund Association, the 
19.12 	Minneapolis Teachers Retirement  Fund Association, or the St. Paul Teachers Retirement 
19.13 	Fund  Association.
19.14 	(c) No portion of the allowable service upon which the  retirement annuity from one 
19.15 	retirement plan is based may be  again used in the computation for benefits from another 
19.16 	retirement plan.  No refund may have been taken from any one of  these retirement plans 
19.17 	since service entitling the person to  coverage under the plan or the person's membership 
19.18 	in any of the  plans last terminated.  The annuity from each retirement plan  must be 
19.19 	determined by the appropriate provisions of the law,  except that the requirement that a 
19.20 	person must have at least  three years allowable service in the respective retirement plan 
19.21 	does not apply for the purposes of this section if the combined  service in two or more of 
19.22 	these retirement plans equals three or  more years.

19.23 	Sec. 14. [353G.14] DEFERRED ANNUITY AUGMENTATION.
19.24 	(a) The deferred annuity must be computed as provided in  section 353G.07 on 
19.25 	the basis of allowable service rendered  before the termination of covered service and 
19.26 	augmented as  provided in paragraph (b).
19.27 	(b) The required reserves applicable to a deferred annuity,  to an annuity for which a 
19.28 	former postsentencing officer or  emergency dispatcher was eligible but had not applied, 
19.29 	or to any  deferred segment of an annuity must be determined as of the date  the benefit 
19.30 	begins to accrue and is augmented by interest  compounded annually from the first day of 
19.31 	the month following  the month in which the officer or dispatcher ceased to be an  officer or 
19.32 	dispatcher to the first day of the month in which the  annuity begins to accrue.  The rates of 
19.33 	interest used for this  purpose must be three percent compounded annually until January  1 
19.34 	of the year following the year in which the former officer or  dispatcher attains age 55. 
20.1 	From that date to the effective date  of retirement, the rate is five percent compounded 
20.2 	annually.  If  a person has more than one period of uninterrupted service, the  required 
20.3 	reserves related to each period must be augmented by  interest under this subdivision.  The 
20.4 	sum of the augmented  required reserves so determined is the present value of the  annuity. 
20.5 	"Uninterrupted service" for the purpose of this  subdivision means periods of covered 
20.6 	employment during which the  officer or dispatcher has not been separated from covered 
20.7 	employment for more than two years.  If a person repays a  refund, the service restored by 
20.8 	the repayment must be considered  continuous with the next period of service for which the 
20.9 	officer  or dispatcher has credit with this system.  The formula  percentages used for each 
20.10 	period of uninterrupted service must  be those applicable to a new officer or dispatcher. 
20.11 	The  mortality table and interest assumption used to compute the  annuity must be those in 
20.12 	effect when the officer or dispatcher  files an application for annuity.  This section may not 
20.13 	cause a  reduction in the annuity otherwise payable under this chapter.

20.14 	Sec. 15. EFFECTIVE DATE.
 20.15 	Sections 1 to 14 are effective July 1, 2007.

20.16 	  ARTICLE 2
20.17 	  CONFORMING CHANGES

20.18 	Section 1. Minnesota Statutes 2004, section 352.01, subdivision 2b, is amended to read:
20.19 		Subd. 2b.Excluded employees. "State employee" does not include:
20.20 	(1) students employed by the University of Minnesota, or the state colleges and 
20.21 	universities, unless approved for coverage by the Board of Regents or the Board of 
20.22 	Trustees of the Minnesota State Colleges and Universities, as the case may be;
20.23 	(2) employees who are eligible for membership in the state Teachers Retirement 
20.24 	Association, except employees of the Department of Education who have chosen or may 
20.25 	choose to be covered by the general state employees retirement plan of the Minnesota 
20.26 	State Retirement System instead of the Teachers Retirement Association;
20.27 	(3) employees of the University of Minnesota who are excluded from coverage by 
20.28 	action of the Board of Regents;
20.29 	(4) officers and enlisted personnel in the National Guard and the naval militia who 
20.30 	are assigned to permanent peacetime duty and who under federal law are or are required to 
20.31 	be members of a federal retirement system;
20.32 	(5) election officers;
21.1 	(6) persons who are engaged in public work for the state but who are employed 
21.2 	by contractors when the performance of the contract is authorized by the legislature or 
21.3 	other competent authority;
21.4 	(7) officers and employees of the senate, or of the house of representatives, or of a 
21.5 	legislative committee or commission who are temporarily employed;
21.6 	(8) receivers, jurors, notaries public, and court employees who are not in the judicial 
21.7 	branch as defined in section  43A.02, subdivision 25, except referees and adjusters 
21.8 	employed by the Department of Labor and Industry; 
21.9 	(9) patient and inmate help in state charitable, penal, and correctional institutions 
21.10 	including the Minnesota Veterans Home;
21.11 	(10) persons who are employed for professional services where the service is 
21.12 	incidental to their regular professional duties and whose compensation is paid on a per 
21.13 	diem basis;
21.14 	(11) employees of the Sibley House Association;
21.15 	(12) the members of any state board or commission who serve the state intermittently 
21.16 	and are paid on a per diem basis; the secretary, secretary-treasurer, and treasurer of those 
21.17 	boards if their compensation is $5,000 or less per year, or, if they are legally prohibited 
21.18 	from serving more than three years; and the board of managers of the State Agricultural 
21.19 	Society and its treasurer unless the treasurer is also its full-time secretary;
21.20 	(13) state troopers;
21.21 	(14) temporary employees of the Minnesota State Fair who are employed on or 
21.22 	after July 1 for a period not to extend beyond October 15 of that year; and persons who 
21.23 	are employed at any time by the state fair administration for special events held on the 
21.24 	fairgrounds;
21.25 	(15) emergency employees who are in the classified service; except that if an 
21.26 	emergency employee, within the same pay period, becomes a provisional or probationary 
21.27 	employee on other than a temporary basis, the employee shall be considered a "state 
21.28 	employee" retroactively to the beginning of the pay period;
21.29 	(16) persons who are described in section  352B.01, subdivision 2, clauses (2) to (6); 
21.30 	(17) temporary employees in the classified service, and temporary employees in the 
21.31 	unclassified service who are appointed for a definite period of not more than six months 
21.32 	and who are employed less than six months in any one-year period;
21.33 	(18) trainee employees, except those listed in subdivision 2a, clause (10);
21.34 	(19) persons whose compensation is paid on a fee basis;
22.1 	(20) state employees who are employed by the Board of Trustees of the Minnesota 
22.2 	State Colleges and Universities in unclassified positions enumerated in section  43A.08, 
22.3 	subdivision 1, clause (9); 
22.4 	(21) state employees who in any year have credit for 12 months service as teachers 
22.5 	in the public schools of the state and as teachers are members of the Teachers Retirement 
22.6 	Association or a retirement system in St. Paul, Minneapolis, or Duluth;
22.7 	(22) employees of the adjutant general who are employed on an unlimited 
22.8 	intermittent or temporary basis in the classified or unclassified service for the support of 
22.9 	Army and Air National Guard training facilities;
22.10 	(23) chaplains and nuns who are excluded from coverage under the federal Old 
22.11 	Age, Survivors, Disability, and Health Insurance Program for the performance of service 
22.12 	as specified in United States Code, title 42, section 410(a)(8)(A), as amended, if no 
22.13 	irrevocable election of coverage has been made under section 3121(r) of the Internal 
22.14 	Revenue Code of 1986, as amended through December 31, 1992;
22.15 	(24) examination monitors who are employed by departments, agencies, 
22.16 	commissions, and boards to conduct examinations required by law;
22.17 	(25) persons who are appointed to serve as members of fact-finding commissions or 
22.18 	adjustment panels, arbitrators, or labor referees under chapter 179;
22.19 	(26) temporary employees who are employed for limited periods under any state or 
22.20 	federal program for training or rehabilitation, including persons who are employed for 
22.21 	limited periods from areas of economic distress, but not including skilled and supervisory 
22.22 	personnel and persons having civil service status covered by the system;
22.23 	(27) full-time students who are employed by the Minnesota Historical Society 
22.24 	intermittently during part of the year and full-time during the summer months;
22.25 	(28) temporary employees who are appointed for not more than six months, of 
22.26 	the Metropolitan Council and of any of its statutory boards, if the board members are 
22.27 	appointed by the Metropolitan Council;
22.28 	(29) persons who are employed in positions designated by the Department of 
22.29 	Employee Relations as student workers;
22.30 	(30) members of trades who are employed by the successor to the Metropolitan 
22.31 	Waste Control Commission, who have trade union pension plan coverage under a 
22.32 	collective bargaining agreement, and who are first employed after June 1, 1977;
22.33 	(31) persons who are employed in subsidized on-the-job training, work experience, 
22.34 	or public service employment as enrollees under the federal Comprehensive Employment 
22.35 	and Training Act after March 30, 1978, unless the person has as of the later of March 30, 
22.36 	1978, or the date of employment sufficient service credit in the retirement system to meet 
23.1 	the minimum vesting requirements for a deferred annuity, or the employer agrees in 
23.2 	writing on forms prescribed by the director to make the required employer contributions, 
23.3 	including any employer additional contributions, on account of that person from revenue 
23.4 	sources other than funds provided under the federal Comprehensive Employment and 
23.5 	Training Act, or the person agrees in writing on forms prescribed by the director to make 
23.6 	the required employer contribution in addition to the required employee contribution state 
23.7 	employees who, in the capacity of postsentencing officers or emergency dispatchers, are 
23.8 	members of the postsentencing officers and emergency dispatchers retirement  plan;
23.9 	(32) off-duty peace officers while employed by the Metropolitan Council;
23.10 	(33) persons who are employed as full-time police officers by the Metropolitan 
23.11 	Council and as police officers are members of the public employees police and fire fund;
23.12 	(34) persons who are employed as full-time firefighters by the Department of Military 
23.13 	Affairs and as firefighters are members of the public employees police and fire fund;
23.14 	(35) foreign citizens with a work permit of less than three years, or an H-1b/JV visa 
23.15 	valid for less than three years of employment, unless notice of extension is supplied which 
23.16 	allows them to work for three or more years as of the date the extension is granted, in 
23.17 	which case they are eligible for coverage from the date extended; and
23.18 	(36) persons who are employed by the Board of Trustees of the Minnesota State 
23.19 	Colleges and Universities and who elect to remain members of the Public Employees 
23.20 	Retirement Association or the Minneapolis Employees Retirement Fund, whichever 
23.21 	applies, under section  136C.75. 

23.22 	Sec. 2. Minnesota Statutes 2005 Supplement, section 353.01, subdivision 2b, is 
23.23 	amended to read:
23.24 		Subd. 2b.Excluded employees. The following public employees are not eligible 
23.25 	to participate as members of the association with retirement coverage by the public 
23.26 	employees retirement plan, the local government correctional employees retirement plan 
23.27 	under chapter 353E, or the public employees police and fire retirement plan:
23.28 	(1) public officers, other than county sheriffs, who are elected to a governing body, 
23.29 	or persons who are appointed to fill a vacancy in an elective office of a governing body, 
23.30 	whose term of office commences on or after July 1, 2002, for the service to be rendered 
23.31 	in that elective position. Elected governing body officials who were active members of 
23.32 	the association's coordinated or basic retirement plans as of June 30, 2002, continue 
23.33 	participation throughout incumbency in office until termination of public service occurs as 
23.34 	defined in subdivision 11a;
23.35 	(2) election officers or election judges;
24.1 	(3) patient and inmate personnel who perform services for a governmental 
24.2 	subdivision;
24.3 	(4) except as otherwise specified in subdivision 12a, employees who are hired for 
24.4 	a temporary position as defined under subdivision 12a, and employees who resign from 
24.5 	a nontemporary position and accept a temporary position within 30 days in the same 
24.6 	governmental subdivision;
24.7 	(5) employees who are employed by reason of work emergency caused by fire, 
24.8 	flood, storm, or similar disaster;
24.9 	(6) employees who by virtue of their employment in one governmental subdivision 
24.10 	are required by law to be a member of and to contribute to any of the plans or funds 
24.11 	administered by the Minnesota State Retirement System, the Teachers Retirement 
24.12 	Association, the Duluth Teachers Retirement Fund Association, the Minneapolis Teachers 
24.13 	Retirement Fund Association, the St. Paul Teachers Retirement Fund Association, the 
24.14 	Minneapolis Employees Retirement Fund, or any police or firefighters relief association 
24.15 	governed by section 69.77 that has not consolidated with the Public Employees Retirement 
24.16 	Association, or any local police or firefighters consolidation account who have not elected 
24.17 	the type of benefit coverage provided by the public employees police and fire fund under 
24.18 	sections 353A.01 to 353A.10, or any persons covered by section 353.665, subdivision 4, 
24.19 	5, or 6, who have not elected public employees police and fire plan benefit coverage. This 
24.20 	clause must not be construed to prevent a person from being a member of and contributing 
24.21 	to the Public Employees Retirement Association and also belonging to and contributing to 
24.22 	another public pension plan or fund for other service occurring during the same period 
24.23 	of time. A person who meets the definition of "public employee" in subdivision 2 by 
24.24 	virtue of other service occurring during the same period of time becomes a member of the 
24.25 	association unless contributions are made to another public retirement fund on the salary 
24.26 	based on the other service or to the Teachers Retirement Association by a teacher as 
24.27 	defined in section 354.05, subdivision 2;
24.28 	(7) persons who are members of a religious order and are excluded from coverage 
24.29 	under the federal Old Age, Survivors, Disability, and Health Insurance Program for the 
24.30 	performance of service as specified in United States Code, title 42, section 410(a)(8)(A), 
24.31 	as amended through January 1, 1987, if no irrevocable election of coverage has been made 
24.32 	under section 3121(r) of the Internal Revenue Code of 1954, as amended;
24.33 	(8) employees of a governmental subdivision who have not reached the age of 
24.34 	23 and are enrolled on a full-time basis to attend or are attending classes on a full-time 
24.35 	basis at an accredited school, college, or university in an undergraduate, graduate, or 
24.36 	professional-technical program, or a public or charter high school;
25.1 	(9) resident physicians, medical interns, and pharmacist residents and pharmacist 
25.2 	interns who are serving in a degree or residency program in public hospitals;
25.3 	(10) students who are serving in an internship or residency program sponsored 
25.4 	by an accredited educational institution;
25.5 	(11) persons who hold a part-time adult supplementary technical college license who 
25.6 	render part-time teaching service in a technical college;
25.7 	(12) except for employees of Hennepin County or Hennepin Healthcare System, 
25.8 	Inc., foreign citizens working for a governmental subdivision with a work permit of less 
25.9 	than three years, or an H-1b visa valid for less than three years of employment. Upon 
25.10 	notice to the association that the work permit or visa extends beyond the three-year period, 
25.11 	the foreign citizens must be reported for membership from the date of the extension;
25.12 	(13) public hospital employees who elected not to participate as members of the 
25.13 	association before 1972 and who did not elect to participate from July 1, 1988, to October 
25.14 	1, 1988;
25.15 	(14) except as provided in section 353.86, volunteer ambulance service personnel, 
25.16 	as defined in subdivision 35, but persons who serve as volunteer ambulance service 
25.17 	personnel may still qualify as public employees under subdivision 2 and may be members 
25.18 	of the Public Employees Retirement Association and participants in the public employees 
25.19 	retirement fund or the public employees police and fire fund, whichever applies, on the 
25.20 	basis of compensation received from public employment service other than service as 
25.21 	volunteer ambulance service personnel;
25.22 	(15) except as provided in section 353.87, volunteer firefighters, as defined in 
25.23 	subdivision 36, engaging in activities undertaken as part of volunteer firefighter duties; 
25.24 	provided that a person who is a volunteer firefighter may still qualify as a public 
25.25 	employee under subdivision 2 and may be a member of the Public Employees Retirement 
25.26 	Association and a participant in the public employees retirement fund or the public 
25.27 	employees police and fire fund, whichever applies, on the basis of compensation received 
25.28 	from public employment activities other than those as a volunteer firefighter;
25.29 	(16) pipefitters and associated trades personnel employed by Independent School 
25.30 	District No. 625, St. Paul, with coverage under a collective bargaining agreement by the 
25.31 	pipefitters local 455 pension plan who were either first employed after May 1, 1997, or, 
25.32 	if first employed before May 2, 1997, elected to be excluded under Laws 1997, chapter 
25.33 	241, article 2, section 12;
25.34 	(17) electrical workers, plumbers, carpenters, and associated trades personnel 
25.35 	employed by Independent School District No. 625, St. Paul, or the city of St. Paul, 
25.36 	who have retirement coverage under a collective bargaining agreement by the Electrical 
26.1 	Workers Local 110 pension plan, the United Association Plumbers Local 34 pension plan, 
26.2 	or the Carpenters Local 87 pension plan who were either first employed after May 1, 
26.3 	2000, or, if first employed before May 2, 2000, elected to be excluded under Laws 2000, 
26.4 	chapter 461, article 7, section 5;
26.5 	(18) bricklayers, allied craftworkers, cement masons, glaziers, glassworkers, 
26.6 	painters, allied tradesworkers, and plasterers employed by the city of St. Paul or 
26.7 	Independent School District No. 625, St. Paul, with coverage under a collective 
26.8 	bargaining agreement by the Bricklayers and Allied Craftworkers Local 1 pension plan, 
26.9 	the Cement Masons Local 633 pension plan, the Glaziers and Glassworkers Local L-1324 
26.10 	pension plan, the Painters and Allied Trades Local 61 pension plan, or the Twin Cities 
26.11 	Plasterers Local 265 pension plan who were either first employed after May 1, 2001, or if 
26.12 	first employed before May 2, 2001, elected to be excluded under Laws 2001, First Special 
26.13 	Session chapter 10, article 10, section 6;
26.14 	(19) plumbers employed by the Metropolitan Airports Commission, with coverage 
26.15 	under a collective bargaining agreement by the Plumbers Local 34 pension plan, who either 
26.16 	were first employed after May 1, 2001, or if first employed before May 2, 2001, elected to 
26.17 	be excluded under Laws 2001, First Special Session chapter 10, article 10, section 6;
26.18 	(20) employees who are hired after June 30, 2002, to fill seasonal positions under 
26.19 	subdivision 12b which are limited in duration by the employer to 185 consecutive calendar 
26.20 	days or less in each year of employment with the governmental subdivision;
26.21 	(21) persons who are provided supported employment or work-study positions 
26.22 	by a governmental subdivision and who participate in an employment or industries 
26.23 	program maintained for the benefit of these persons where the governmental subdivision 
26.24 	limits the position's duration to three years or less, including persons participating in a 
26.25 	federal or state subsidized on-the-job training, work experience, senior citizen, youth, or 
26.26 	unemployment relief program where the training or work experience is not provided as a 
26.27 	part of, or for, future permanent public employment;
26.28 	(22) independent contractors and the employees of independent contractors; and
26.29 	(23) local governmental employees who, in the capacity of  postsentencing officers 
26.30 	or emergency dispatchers, are members of  the postsentencing officers and emergency 
26.31 	dispatchers retirement  plan; and
26.32 	(24) reemployed annuitants of the association during the course of that 
26.33 	reemployment.

26.34 	Sec. 3. Minnesota Statutes 2004, section 355.01, is  amended by adding a subdivision 
26.35 	to read:
27.1 		Subd. 2g.Emergency dispatcher. "Emergency dispatcher"  means a full-time 
27.2 	employee of the state or local governmental  unit who is employed at a primary public 
27.3 	safety answering point,  whose primary employment responsibility is receiving emergency 
27.4 	"911" telephone communications from the public which requires  the subsequent contact 
27.5 	with and the response by police, fire, or  medical resources, who is certified by the 
27.6 	governmental employer  as regularly and consistently spending at least 75 percent of  the 
27.7 	person's employment time in these duties, and who, in that  capacity, is a member of the 
27.8 	postsentencing officers and  emergency dispatchers retirement plan under chapter 353G.

27.9 	Sec. 4. Minnesota Statutes 2004, section 355.01, is  amended by adding a subdivision 
27.10 	to read:
27.11 		Subd. 3m.Postsentencing officer. "Postsentencing  officer" means a full-time 
27.12 	employee of the state or local  governmental unit who is responsible for the control, 
27.13 	supervision, and care of convicted offenders on probation in  lieu of imprisonment or of 
27.14 	offenders conditionally released on  parole after imprisonment where the employee is 
27.15 	certified by the  governmental employer as regularly and consistently spending at  least 75 
27.16 	percent of the person's employment time in the direct  control, supervision, and care of 
27.17 	convicted offenders who  represent a risk of violence or physical harm to the employee 
27.18 	and who, in that capacity, is a member of the postsentencing  officers and emergency 
27.19 	dispatchers retirement plan under chapter  353G.

27.20 	Sec. 5. Minnesota Statutes 2004, section 355.02, subdivision 3, is amended to read:
27.21 		Subd. 3.Groups covered by Social Security. The following groups must be 
27.22 	covered by an agreement or a modification to an agreement between the director and the 
27.23 	federal Secretary of Health and Human Services:
27.24 	(1) constitutional officers;
27.25 	(2) Duluth teachers;
27.26 	(3) educational employees;
27.27 	(4) higher education employees;
27.28 	(5) hospital employees;
27.29 	(6) judges;
27.30 	(7) legislators;
27.31 	(8) Minneapolis teachers;
27.32 	(9) public employees, including members of the local  government correctional 
27.33 	service retirement plan;
27.34 	(10) St. Paul teachers;
28.1 	(11) special authority or district employees; and
28.2 	(12) state employees;
28.3 	(13) emergency dispatchers; and 
28.4 	(14) postsentencing officers.

28.5 	Sec. 6. Minnesota Statutes 2004, section 356.20, subdivision 2, is amended to read:
28.6 		Subd. 2.Covered public pension plans and funds. This section applies to the 
28.7 	following public pension plans:
28.8 	(1) the general state employees retirement plan of the Minnesota State Retirement 
28.9 	System;
28.10 	(2) the general employees retirement plan of the Public Employees Retirement 
28.11 	Association;
28.12 	(3) the Teachers Retirement Association;
28.13 	(4)  the State Patrol retirement plan;
28.14 	(5) the Minneapolis Teachers Retirement Fund Association;
28.15 	(6) the St. Paul Teachers Retirement Fund Association;
28.16 	(7) the Duluth Teachers Retirement Fund Association;
28.17 	(8) the Minneapolis Employees Retirement Fund;
28.18 	(9) the University of Minnesota faculty retirement plan;
28.19 	(10) the University of Minnesota faculty supplemental retirement plan;
28.20 	(11) the judges retirement fund;
28.21 	(12) a police or firefighter's relief association specified or described in section   69.77, 
28.22 	subdivision 1a, or   69.771, subdivision 1; 
28.23 	(13) the public employees police and fire plan of the Public Employees Retirement 
28.24 	Association;
28.25 	(14) the correctional state employees retirement plan of the Minnesota State 
28.26 	Retirement System; and
28.27 	(15) the local government correctional service retirement plan of the Public 
28.28 	Employees Retirement Association; and 
28.29 	(16) the postsentencing officers and emergency dispatchers  retirement plan of the 
28.30 	Public Employees Retirement Association.

28.31 	Sec. 7. Minnesota Statutes 2005 Supplement, section 356.215, subdivision 8, is 
28.32 	amended to read:
29.1 		Subd. 8.Interest and salary assumptions. (a) The actuarial valuation must use 
29.2 	the applicable following preretirement interest assumption and the applicable following 
29.3 	postretirement interest assumption:

29.4		preretirement
	postretirement
	
29.5		interest rate
	interest rate
	
29.6	plan
	assumption
	assumption

29.7	general state employees retirement plan
		8.5%
	6.0%
	
29.8
29.9	correctional state employees retirement 
plan
		8.5
	6.0
	
29.10	State Patrol retirement plan
		8.5
	6.0
	
29.11	legislators retirement plan
		8.5
	6.0
	
29.12	elective state officers retirement plan
		8.5
	6.0
	
29.13	judges retirement plan
		8.5
	6.0
	
29.14
29.15	general public employees retirement 
plan
		8.5
	6.0
	
29.16
29.17	public employees police and fire 
retirement plan
		8.5
	6.0
	
29.18
29.19	local government correctional service 
retirement plan
		8.5
	6.0
	
29.20
29.21	postsentencing officers and emergency 
dispatchers retirement plan
		8.5
	6.0
	
29.22	teachers retirement plan
		8.5
	6.0
	
29.23	Minneapolis employees retirement plan
		6.0
	5.0
	
29.24	Duluth teachers retirement plan
		8.5
	8.5
	
29.25	Minneapolis teachers retirement plan
		8.5
	8.5
	
29.26	St. Paul teachers retirement plan
		8.5
	8.5
	
29.27	Minneapolis Police Relief Association
		6.0
	6.0
	
29.28	Fairmont Police Relief Association
		5.0
	5.0
	
29.29
29.30	Minneapolis Fire Department Relief 
Association
		6.0
	6.0
	
30.1
30.2	Virginia Fire Department Relief 
Association
		5.0
	5.0
	
30.3
30.4	Bloomington Fire Department Relief 
Association
		6.0
	6.0
	
30.5
30.6	local monthly benefit volunteer 
firefighters relief associations
		5.0
	5.0
	
30.7 	(b) The actuarial valuation must use the applicable following single rate future salary 
30.8 	increase assumption, the applicable following modified single rate future salary increase 
30.9 	assumption, or the applicable following graded rate future salary increase assumption:
30.10 	(1) single rate future salary increase assumption

30.11		future salary
	
30.12	plan
	increase assumption

30.13	legislators retirement plan
		5.0%
	
30.14	elective state officers retirement plan
		5.0
	
30.15	judges retirement plan
		5.0
	
30.16	Minneapolis Police Relief Association
		4.0
	
30.17	Fairmont Police Relief Association
		3.5
	
30.18
30.19	Minneapolis Fire Department Relief 
Association
		4.0
	
30.20	Virginia Fire Department Relief Association
		3.5
	
30.21
30.22	Bloomington Fire Department Relief 
Association
		4.0
	
30.23 	(2) modified single rate future salary increase assumption

30.24			future salary
	
30.25	plan
		increase assumption
	
30.26
30.27
30.28
30.29
30.30	Minneapolis employees 
retirement plan
		the prior calendar year amount 
increased first by 1.0198 percent to 
prior fiscal year date and then increased 
by 4.0 percent annually for each future 
year
	
31.1 	(3) select and ultimate future salary increase assumption or graded rate future salary 
31.2 	increase assumption

31.3		future salary
	
31.4	plan
	increase assumption
	
31.5
31.6	general state employees 
retirement plan
	select calculation and assumption A
	
31.7
31.8	correctional state employees 
retirement plan
	assumption H
	
31.9	State Patrol retirement plan
	assumption H
	
31.10
31.11	general public employees 
retirement plan
	select calculation and assumption B
	
31.12
31.13	public employees police and fire 
fund retirement plan
	assumption C
	
31.14
31.15	local government correctional 
service retirement plan
	assumption H
	
31.16
31.17
31.18	postsentencing officers 
and emergency dispatchers 
retirement plan
	assumption H
	
31.19	teachers retirement plan
	assumption D
	
31.20	Duluth teachers retirement plan
	assumption E
	
31.21
31.22	Minneapolis teachers retirement 
plan
	assumption F
	
31.23	St. Paul teachers retirement plan
	assumption G
	
31.24 	The select calculation is: during the ten-year select period, a designated percent is 
31.25 	multiplied by the result of ten minus T, where T is the number of completed years 
31.26 	of service, and is added to the applicable future salary increase assumption. The 
31.27 	designated percent is 0.2 percent for the correctional state employees retirement 
31.28 	plan, the State Patrol retirement plan, the public employees police and fire plan, 
31.29 	and the local government correctional service plan, and the postsentencing officers 
31.30 	and emergency dispatchers retirement plan; 0.3 percent for the general state 
31.31 	employees retirement plan, the general public employees retirement plan, the 
31.32 	teachers retirement plan, the Duluth Teachers Retirement Fund Association, and the 
31.33 	St. Paul Teachers Retirement Fund Association; and 0.4 percent for the Minneapolis 
31.34 	Teachers Retirement Fund Association.
31.35 	The ultimate future salary increase assumption is:

31.36	age
	A
	B
	C
	D
	E
	F
	G
	H
	
31.37	16
	6.95%
	6.95%
	11.50%
	8.20%
	8.00%
	6.50%
	6.90%
	7.7500
	
32.1	17
	6.90
	6.90
	11.50
	8.15
	8.00
	6.50
	6.90
	7.7500
	
32.2	18
	6.85
	6.85
	11.50
	8.10
	8.00
	6.50
	6.90
	7.7500
	
32.3	19
	6.80
	6.80
	11.50
	8.05
	8.00
	6.50
	6.90
	7.7500
	
32.4	20
	6.75
	6.40
	11.50
	6.00
	6.90
	6.50
	6.90
	7.7500
	
32.5	21
	6.75
	6.40
	11.50
	6.00
	6.90
	6.50
	6.90
	7.1454
	
32.6	22
	6.75
	6.40
	11.00
	6.00
	6.90
	6.50
	6.90
	7.0725
	
32.7	23
	6.75
	6.40
	10.50
	6.00
	6.85
	6.50
	6.85
	7.0544
	
32.8	24
	6.75
	6.40
	10.00
	6.00
	6.80
	6.50
	6.80
	7.0363
	
32.9	25
	6.75
	6.40
	9.50
	6.00
	6.75
	6.50
	6.75
	7.0000
	
32.10	26
	6.75
	6.36
	9.20
	6.00
	6.70
	6.50
	6.70
	7.0000
	
32.11	27
	6.75
	6.32
	8.90
	6.00
	6.65
	6.50
	6.65
	7.0000
	
32.12	28
	6.75
	6.28
	8.60
	6.00
	6.60
	6.50
	6.60
	7.0000
	
32.13	29
	6.75
	6.24
	8.30
	6.00
	6.55
	6.50
	6.55
	7.0000
	
32.14	30
	6.75
	6.20
	8.00
	6.00
	6.50
	6.50
	6.50
	7.0000
	
32.15	31
	6.75
	6.16
	7.80
	6.00
	6.45
	6.50
	6.45
	7.0000
	
32.16	32
	6.75
	6.12
	7.60
	6.00
	6.40
	6.50
	6.40
	7.0000
	
32.17	33
	6.75
	6.08
	7.40
	6.00
	6.35
	6.50
	6.35
	7.0000
	
32.18	34
	6.75
	6.04
	7.20
	6.00
	6.30
	6.50
	6.30
	7.0000
	
32.19	35
	6.75
	6.00
	7.00
	6.00
	6.25
	6.50
	6.25
	7.0000
	
32.20	36
	6.75
	5.96
	6.80
	6.00
	6.20
	6.50
	6.20
	6.9019
	
32.21	37
	6.75
	5.92
	6.60
	6.00
	6.15
	6.50
	6.15
	6.8074
	
32.22	38
	6.75
	5.88
	6.40
	5.90
	6.10
	6.50
	6.10
	6.7125
	
32.23	39
	6.75
	5.84
	6.20
	5.80
	6.05
	6.50
	6.05
	6.6054
	
32.24	40
	6.75
	5.80
	6.00
	5.70
	6.00
	6.50
	6.00
	6.5000
	
32.25	41
	6.75
	5.76
	5.90
	5.60
	5.90
	6.50
	5.95
	6.3540
	
32.26	42
	6.75
	5.72
	5.80
	5.50
	5.80
	6.50
	5.90
	6.2087
	
32.27	43
	6.65
	5.68
	5.70
	5.40
	5.70
	6.50
	5.85
	6.0622
	
32.28	44
	6.55
	5.64
	5.60
	5.30
	5.60
	6.50
	5.80
	5.9048
	
32.29	45
	6.45
	5.60
	5.50
	5.20
	5.50
	6.50
	5.75
	5.7500
	
33.1	46
	6.35
	5.56
	5.45
	5.10
	5.40
	6.40
	5.70
	5.6940
	
33.2	47
	6.25
	5.52
	5.40
	5.00
	5.30
	6.30
	5.65
	5.6375
	
33.3	48
	6.15
	5.48
	5.35
	5.00
	5.20
	6.20
	5.60
	5.5822
	
33.4	49
	6.05
	5.44
	5.30
	5.00
	5.10
	6.10
	5.55
	5.5404
	
33.5	50
	5.95
	5.40
	5.25
	5.00
	5.00
	6.00
	5.50
	5.5000
	
33.6	51
	5.85
	5.36
	5.25
	5.00
	5.00
	5.90
	5.45
	5.4384
	
33.7	52
	5.75
	5.32
	5.25
	5.00
	5.00
	5.80
	5.40
	5.3776
	
33.8	53
	5.65
	5.28
	5.25
	5.00
	5.00
	5.70
	5.35
	5.3167
	
33.9	54
	5.55
	5.24
	5.25
	5.00
	5.00
	5.60
	5.30
	5.2826
	
33.10	55
	5.45
	5.20
	5.25
	5.00
	5.00
	5.50
	5.25
	5.2500
	
33.11	56
	5.35
	5.16
	5.25
	5.00
	5.00
	5.40
	5.20
	5.2500
	
33.12	57
	5.25
	5.12
	5.25
	5.00
	5.00
	5.30
	5.15
	5.2500
	
33.13	58
	5.25
	5.08
	5.25
	5.10
	5.00
	5.20
	5.10
	5.2500
	
33.14	59
	5.25
	5.04
	5.25
	5.20
	5.00
	5.10
	5.05
	5.2500
	
33.15	60
	5.25
	5.00
	5.25
	5.30
	5.00
	5.00
	5.00
	5.2500
	
33.16	61
	5.25
	5.00
	5.25
	5.40
	5.00
	5.00
	5.00
	5.2500
	
33.17	62
	5.25
	5.00
	5.25
	5.50
	5.00
	5.00
	5.00
	5.2500
	
33.18	63
	5.25
	5.00
	5.25
	5.60
	5.00
	5.00
	5.00
	5.2500
	
33.19	64
	5.25
	5.00
	5.25
	5.70
	5.00
	5.00
	5.00
	5.2500
	
33.20	65
	5.25
	5.00
	5.25
	5.70
	5.00
	5.00
	5.00
	5.2500
	
33.21	66
	5.25
	5.00
	5.25
	5.70
	5.00
	5.00
	5.00
	5.2500
	
33.22	67
	5.25
	5.00
	5.25
	5.70
	5.00
	5.00
	5.00
	5.2500
	
33.23	68
	5.25
	5.00
	5.25
	5.70
	5.00
	5.00
	5.00
	5.2500
	
33.24	69
	5.25
	5.00
	5.25
	5.70
	5.00
	5.00
	5.00
	5.2500
	
33.25	70
	5.25
	5.00
	5.25
	5.70
	5.00
	5.00
	5.00
	5.2500
	
33.26	71
	5.25
	5.00
		5.70
					
33.27 	(c) The actuarial valuation must use the applicable following payroll growth 
33.28 	assumption for calculating the amortization requirement for the unfunded actuarial 
33.29 	accrued liability where the amortization retirement is calculated as a level percentage 
33.30 	of an increasing payroll:

34.1		payroll growth
	
34.2	plan
	assumption

34.3	general state employees retirement plan
		5.00%
	
34.4	correctional state employees retirement plan
		5.00
	
34.5	State Patrol retirement plan
		5.00
	
34.6	legislators retirement plan
		5.00
	
34.7	elective state officers retirement plan
		5.00
	
34.8	judges retirement plan
		5.00
	
34.9	general public employees retirement plan
		6.00
	
34.10
34.11	public employees police and fire retirement 
plan
		6.00
	
34.12
34.13	local government correctional service 
retirement plan
		6.00
	
34.14
34.15	postsentencing officers and emergency 
dispatchers retirement plan
		5.00
	
34.16	teachers retirement plan
		5.00
	
34.17	Duluth teachers retirement plan
		5.00
	
34.18	Minneapolis teachers retirement plan
		5.00
	
34.19	St. Paul teachers retirement plan
		5.00

34.20 	Sec. 8. Minnesota Statutes 2004, section 356.215, subdivision 11, is amended to read:
34.21 		Subd. 11.Amortization contributions. (a) In addition to the exhibit indicating the 
34.22 	level normal cost, the actuarial valuation must contain an exhibit indicating the additional 
34.23 	annual contribution sufficient to amortize the unfunded actuarial accrued liability. For 
34.24 	funds governed by chapters 3A, 352, 352B, 352C, 353, 353G, 354, 354A, and 490, the 
34.25 	additional contribution must be calculated on a level percentage of covered payroll basis 
34.26 	by the established date for full funding in effect when the valuation is prepared. For 
34.27 	funds governed by chapter 3A, sections    352.90 through    352.951, chapters 352B, 352C, 
34.28 	sections    353.63 through    353.68, and chapters 353C, 353G, 354A, and 490, the level 
34.29 	percent additional contribution must be calculated assuming annual payroll growth of 6.5 
34.30 	percent. For funds governed by sections    352.01 through    352.86 and chapter 354, the level 
34.31 	percent additional contribution must be calculated assuming an annual payroll growth of 
35.1 	five percent. For the fund governed by sections    353.01 through    353.46, the level percent 
35.2 	additional contribution must be calculated assuming an annual payroll growth of six 
35.3 	percent. For all other funds, the additional annual contribution must be calculated on a 
35.4 	level annual dollar amount basis. 
35.5 	(b) For any fund other than the Minneapolis Employees Retirement Fund and the 
35.6 	Public Employees Retirement Association general plan, if there has not been a change in 
35.7 	the actuarial assumptions used for calculating the actuarial accrued liability of the fund, a 
35.8 	change in the benefit plan governing annuities and benefits payable from the fund, a 
35.9 	change in the actuarial cost method used in calculating the actuarial accrued liability of all 
35.10 	or a portion of the fund, or a combination of the three, which change or changes by itself 
35.11 	or by themselves without inclusion of any other items of increase or decrease produce a 
35.12 	net increase in the unfunded actuarial accrued liability of the fund, the established date for 
35.13 	full funding is the first actuarial valuation date occurring after June 1, 2020.
35.14 	(c) For any fund or plan other than the Minneapolis Employees Retirement Fund and 
35.15 	the Public Employees Retirement Association general plan, if there has been a change in 
35.16 	any or all of the actuarial assumptions used for calculating the actuarial accrued liability 
35.17 	of the fund, a change in the benefit plan governing annuities and benefits payable from 
35.18 	the fund, a change in the actuarial cost method used in calculating the actuarial accrued 
35.19 	liability of all or a portion of the fund, or a combination of the three, and the change or 
35.20 	changes, by itself or by themselves and without inclusion of any other items of increase or 
35.21 	decrease, produce a net increase in the unfunded actuarial accrued liability in the fund, the 
35.22 	established date for full funding must be determined using the following procedure:
35.23 	(i) the unfunded actuarial accrued liability of the fund must be determined in 
35.24 	accordance with the plan provisions governing annuities and retirement benefits and the 
35.25 	actuarial assumptions in effect before an applicable change;
35.26 	(ii) the level annual dollar contribution or level percentage, whichever is applicable, 
35.27 	needed to amortize the unfunded actuarial accrued liability amount determined under item 
35.28 	(i) by the established date for full funding in effect before the change must be calculated 
35.29 	using the interest assumption specified in subdivision 8 in effect before the change;
35.30 	(iii) the unfunded actuarial accrued liability of the fund must be determined in 
35.31 	accordance with any new plan provisions governing annuities and benefits payable from 
35.32 	the fund and any new actuarial assumptions and the remaining plan provisions governing 
35.33 	annuities and benefits payable from the fund and actuarial assumptions in effect before 
35.34 	the change;
35.35 	(iv) the level annual dollar contribution or level percentage, whichever is applicable, 
35.36 	needed to amortize the difference between the unfunded actuarial accrued liability amount 
36.1 	calculated under item (i) and the unfunded actuarial accrued liability amount calculated 
36.2 	under item (iii) over a period of 30 years from the end of the plan year in which the 
36.3 	applicable change is effective must be calculated using the applicable interest assumption 
36.4 	specified in subdivision 8 in effect after any applicable change;
36.5 	(v) the level annual dollar or level percentage amortization contribution under item 
36.6 	(iv) must be added to the level annual dollar amortization contribution or level percentage 
36.7 	calculated under item (ii);
36.8 	(vi) the period in which the unfunded actuarial accrued liability amount determined 
36.9 	in item (iii) is amortized by the total level annual dollar or level percentage amortization 
36.10 	contribution computed under item (v) must be calculated using the interest assumption 
36.11 	specified in subdivision 8 in effect after any applicable change, rounded to the nearest 
36.12 	integral number of years, but not to exceed 30 years from the end of the plan year in 
36.13 	which the determination of the established date for full funding using the procedure set 
36.14 	forth in this clause is made and not to be less than the period of years beginning in the 
36.15 	plan year in which the determination of the established date for full funding using the 
36.16 	procedure set forth in this clause is made and ending by the date for full funding in effect 
36.17 	before the change; and
36.18 	(vii) the period determined under item (vi) must be added to the date as of which 
36.19 	the actuarial valuation was prepared and the date obtained is the new established date 
36.20 	for full funding.
36.21 	(d) For the Minneapolis Employees Retirement Fund, the established date for full 
36.22 	funding is June 30, 2020.
36.23 	(e) For the general employees retirement plan of the Public Employees Retirement 
36.24 	Association, the established date for full funding is June 30, 2031.
36.25 	(f) For the retirement plans for which the annual actuarial valuation indicates 
36.26 	an excess of valuation assets over the actuarial accrued liability, the valuation assets in 
36.27 	excess of the actuarial accrued liability must be recognized as a reduction in the current 
36.28 	contribution requirements by an amount equal to the amortization of the excess expressed 
36.29 	as a level percentage of pay over a 30-year period beginning anew with each annual 
36.30 	actuarial valuation of the plan.

36.31 	Sec. 9. Minnesota Statutes 2004, section 356.30, subdivision 3, is amended to read:
36.32 		Subd. 3.Covered plans. This section applies to the following retirement plans:
36.33 	(1) the general state employees retirement plan of the Minnesota State Retirement 
36.34 	System, established under chapter 352;
37.1 	(2) the correctional state employees retirement plan of the Minnesota State 
37.2 	Retirement System, established under chapter 352;
37.3 	(3) the unclassified employees retirement program, established under chapter 352D;
37.4 	(4) the State Patrol retirement plan, established under chapter 352B;
37.5 	(5) the legislators retirement plan, established under chapter 3A;
37.6 	(6) the elective state officers' retirement plan, established under chapter 352C;
37.7 	(7) the general employees retirement plan of the Public Employees Retirement 
37.8 	Association, established under chapter 353;
37.9 	(8) the public employees police and fire retirement plan of the Public Employees 
37.10 	Retirement Association, established under chapter 353;
37.11 	(9) the local government correctional service retirement plan of the Public 
37.12 	Employees Retirement Association, established under chapter 353E;
37.13 	(10) the Teachers Retirement Association, established under chapter 354;
37.14 	(11) the Minneapolis Employees Retirement Fund, established under chapter 422A;
37.15 	(12) the Minneapolis Teachers Retirement Fund Association, established under 
37.16 	chapter 354A;
37.17 	(13) the St. Paul Teachers Retirement Fund Association, established under chapter 
37.18 	354A;
37.19 	(14) the Duluth Teachers Retirement Fund Association, established under chapter 
37.20 	354A; and
37.21 	(15) the judges' retirement fund, established by sections  490.121 to  490.132; and 
37.22 	(16) the postsentencing officers and emergency dispatchers  retirement plan 
37.23 	established under chapter 353G. 

37.24 	Sec. 10. Minnesota Statutes 2004, section 356.302, subdivision 7, is amended to read:
37.25 		Subd. 7.Covered retirement plans. This section applies to the following 
37.26 	retirement plans:
37.27 	(1) the general state employees retirement plan of the Minnesota State Retirement 
37.28 	System, established by chapter 352;
37.29 	(2) the unclassified state employees retirement program of the Minnesota State 
37.30 	Retirement System, established by chapter 352D;
37.31 	(3) the general employees retirement plan of the Public Employees Retirement 
37.32 	Association, established by chapter 353;
37.33 	(4) the Teachers Retirement Association, established by chapter 354;
37.34 	(5) the Duluth Teachers Retirement Fund Association, established by chapter 354A;
38.1 	(6) the Minneapolis Teachers Retirement Fund Association, established by chapter 
38.2 	354A;
38.3 	(7) the St. Paul Teachers Retirement Fund Association, established by chapter 354A;
38.4 	(8) the Minneapolis Employees Retirement Fund, established by chapter 422A;
38.5 	(9) the state correctional employees retirement plan of the Minnesota State 
38.6 	Retirement System, established by chapter 352;
38.7 	(10) the State Patrol retirement plan, established by chapter 352B;
38.8 	(11) the public employees police and fire plan of the Public Employees Retirement 
38.9 	Association, established by chapter 353;
38.10 	(12) the local government correctional service retirement plan of the Public 
38.11 	Employees Retirement Association, established by chapter 353E; and
38.12 	(13) the judges' retirement plan, established by sections  490.121 to  490.132; and
38.13 	(14) the postsentencing officers and emergency dispatchers  retirement plan 
38.14 	established under chapter 353G. 

38.15 	Sec. 11. Minnesota Statutes 2004, section 356.303, subdivision 4, is amended to read:
38.16 		Subd. 4.Covered retirement plans. This section applies to the following 
38.17 	retirement plans:
38.18 	(1) the legislators retirement plan, established by chapter 3A;
38.19 	(2) the general state employees retirement plan of the Minnesota State Retirement 
38.20 	System, established by chapter 352;
38.21 	(3) the correctional state employees retirement plan of the Minnesota State 
38.22 	Retirement System, established by chapter 352;
38.23 	(4) the State Patrol retirement plan, established by chapter 352B;
38.24 	(5) the elective state officers retirement plan, established by chapter 352C;
38.25 	(6) the unclassified state employees retirement program, established by chapter 
38.26 	352D;
38.27 	(7) the general employees retirement plan of the Public Employees Retirement 
38.28 	Association, established by chapter 353;
38.29 	(8) the public employees police and fire plan of the Public Employees Retirement 
38.30 	Association, established by chapter 353;
38.31 	(9) the local government correctional service retirement plan of the Public 
38.32 	Employees Retirement Association, established by chapter 353E;
38.33 	(10) the Teachers Retirement Association, established by chapter 354;
38.34 	(11) the Duluth Teachers Retirement Fund Association, established by chapter 354A;
39.1 	(12) the Minneapolis Teachers Retirement Fund Association, established by chapter 
39.2 	354A;
39.3 	(13) the St. Paul Teachers Retirement Fund Association, established by chapter 
39.4 	354A;
39.5 	(14) the Minneapolis Employees Retirement Fund, established by chapter 422A; and
39.6 	(15) the judges' retirement fund, established by sections  490.121 to  490.132; and
39.7 	(16) the postsentencing officers and emergency dispatchers  retirement plan 
39.8 	established under chapter 353G. 

39.9 	Sec. 12. Minnesota Statutes 2004, section 356.315, is  amended by adding a subdivision 
39.10 	to read:
39.11 		Subd. 5b.Postsentencing officers and emergency  dispatchers. The applicable 
39.12 	benefit accrual rate is 1.9 percent.

39.13 	Sec. 13. Minnesota Statutes 2004, section 356.465, subdivision 3, is amended to read:
39.14 		Subd. 3.Covered retirement plans. The provisions of this section apply to the 
39.15 	following retirement plans:
39.16 	(1) the general state employees retirement plan of the Minnesota State Retirement 
39.17 	System established under chapter 352;
39.18 	(2) the correctional state employees retirement plan of the Minnesota State 
39.19 	Retirement System established under chapter 352;
39.20 	(3) the State Patrol retirement plan established under chapter 352B;
39.21 	(4) the legislators retirement plan established under chapter 3A;
39.22 	(5) the judges retirement plan established under chapter 490;
39.23 	(6) the general employees retirement plan of the Public Employees Retirement 
39.24 	Association established under chapter 353;
39.25 	(7) the public employees police and fire plan of the Public Employees Retirement 
39.26 	Association established under chapter 353;
39.27 	(8) the teachers retirement plan established under chapter 354;
39.28 	(9) the Duluth Teachers Retirement Fund Association established under chapter 
39.29 	354A;
39.30 	(10) the St. Paul Teachers Retirement Fund Association established under chapter 
39.31 	354A;
39.32 	(11) the Minneapolis Teachers Retirement Fund Association established under 
39.33 	chapter 354A;
39.34 	(12) the Minneapolis employees retirement plan established under chapter 422A;
40.1 	(13) the Minneapolis Firefighters Relief Association established under chapter 423C;
40.2 	(14) the Minneapolis Police Relief Association established under chapter 423B; and
40.3 	(15) the local government correctional service retirement plan of the Public 
40.4 	Employees Retirement Association established under chapter 353E; and
40.5 	(16) the postsentencing officers and emergency dispatchers  retirement plan 
40.6 	established under chapter 353G.

40.7 	Sec. 14. EFFECTIVE DATE.
 40.8 	Sections 1 to 13 are effective July 1, 2007.

40.9 	  ARTICLE 3
40.10 	  ACTUARIAL COST ESTIMATE; FUNDING OF STUDY

40.11 	Section 1. ACTUARIAL COST ESTIMATE.
 40.12 	(a) Under the direction of the Legislative Commission on  Pensions and Retirement, 
40.13 	the consulting actuary retained by the  commission shall prepare an actuarial cost estimate 
40.14 	of the  proposed postsentencing officers and emergency dispatchers  retirement plan.
40.15 	(b) The actuarial cost estimate must be prepared based on  the plan demographic 
40.16 	information assembled by the executive  director of the Minnesota State Retirement 
40.17 	System and by the  executive director of the Public Employees Retirement  Association. 
40.18 	The executive directors shall obtain preliminary  plan membership certifications of 
40.19 	the applicable postsentencing  officers and emergency dispatchers by July 1, 2006, 
40.20 	and shall  certify the necessary demographic data in computer-readable  format to the 
40.21 	commission-retained actuary on or before September  1, 2006.
40.22 	(c) The actuarial cost estimate must be transmitted to the  executive director of 
40.23 	the Legislative Commission on Pensions and  Retirement, the director of the Legislative 
40.24 	Reference Library,  the commissioner of corrections, the chief of the State Patrol, the 
40.25 	executive director of the Public Employees Retirement Association, the executive director 
40.26 	of the Association of Minnesota Counties, and the executive director of the League of 
40.27 	Minnesota Cities on or before February 1, 2007.
40.28 	(d) The director of the Legislative Reference Library shall  make the results of the 
40.29 	actuarial cost estimate available on the  Legislative Reference Library's Web site.
40.30 	(e) The executive director of the Legislative Commission on  Pensions and 
40.31 	Retirement shall take the steps to amend any contract with the commission-retained 
40.32 	actuary to accommodate  this project.

40.33 	Sec. 2. APPROPRIATION.
 41.1 	$....... is appropriated from the general fund to the executive director of the 
41.2 	Legislative Commission on Pensions and  Retirement to fund the actuarial cost estimate 
41.3 	required under  section 1. The money is available until expended.

41.4 	Sec. 3. EFFECTIVE DATE.
 41.5 	  Sections 1 and 2 are effective the day following final enactment.