Financial and actuarial reporting practices, Minn. Statutes 2004 16A.055, 2004 356.20, 2004 356.215
Refund repayments, Minn. Statutes 2004 356.441
Abandoned amounts, disposition, Minn. Statutes 2004 356.65
Alternative valuations, Minn. Statutes 2004 356.23
Copies, Minn. Statutes 2004 356A.07
Costs, payment, Minn. Statutes 2004 356.214
Financial reporting, Minn. Statutes 2004 356.20
Generally, Minn. Statutes 2004 356.214, 2004 356.215
Interpretation of law, Minn. Statutes 2004 356.22
Legislature, rights, Minn. Statutes 2004 356.22
Optional annuities, early retirement, Minn. Statutes 2004 352.93
Quadrennial projection valuations, Minn. Statutes 2004 16A.055, 2004 356.215
Reports about, Minn. Statutes 2004 356.215
Supplemental actuarial valuations, Minn. Statutes 2004 356.23
Survivor benefits, Minn. Statutes 2004 352.931
Actuarial valuations, see same under this topic
Approved actuaries, Minn. Statutes 2004 356.214, 2004 356.215
Contracts, Minn. Statutes 2004 356.214
Duties, Minn. Statutes 2004 356.214
Expenses, Minn. Statutes 2004 356.215
Minnesota State Retirement System, duties, Minn. Statutes 2004 352.92
Early retirement, Minn. Statutes 2004 352.93
Generally, Minn. Statutes 2004 352.93
Normal retirement age, Minn. Statutes 2004 353.01, 2004 354A.011, 2004 356.403
Proportionate retirement annuities, Minn. Statutes 2004 356.32
Survivor benefits, Minn. Statutes 2004 352.931
Abandoned amounts, disposition, Minn. Statutes 2004 356.65
Bounce back annuities, Minn. Statutes 2004 352.116
Combined service annuities, Minn. Statutes 2004 356.30
Deferred annuities, Minn. Statutes 2004 352.94, 2004 356.30
Early retirement, see same under this topic
Joint and survivor annuities, Minn. Statutes 2004 352.116
Normal retirement annuities, see same under this topic
Optional annuities, see same under this topic
Payment, date, Minn. Statutes 2004 356.40
Proportionate retirement annuities, Minn. Statutes 2004 356.32
Qualified annuities, using for refund repayments, Minn. Statutes 2004 356.441
Term certain annuities, survivor benefits, Minn. Statutes 2004 352.931
Actuarial valuations, Minn. Statutes 2004 356.215
Combined service annuities, Minn. Statutes 2004 356.30
Covered salary limitation, exception, Minn. Statutes 2004 356.611
Deferred annuities, Minn. Statutes 2004 352.931
Employee contributions, Minn. Statutes 2004 356.62
Insurance or insurance companies law, exclusion, Minn. Statutes 2004 352.16
Minnesota State Retirement System, Minn. Statutes 2004 352.951
Successor organizations, Minn. Statutes 2004 356.20, 2004 356.215
Termination of plan or fund, Minn. Statutes 2004 356.001
Disbursements, generally, Minn. Statutes 2004 352.911
Appropriations to, withholding, investment reporting noncompliance, Minn. Statutes 2004 356.219
Definitions, Minn. Statutes 2004 356.215, 2004 356.219, 2004 356.63
Excess assets over actuarial accrued liability, amortization, Minn. Statutes 2004 356.215
Interpretation of law, Minn. Statutes 2004 356.63
Investment diversification, Minn. Statutes 2004 356A.06
Market valuation method, Minn. Statutes 2004 356.215
Title, holding, Minn. Statutes 2004 356A.06
Unneeded assets, certification, Minn. Statutes 2004 11A.23
Audits and examinations, financial reporting, Minn. Statutes 2004 356.20
Beneficiaries, payments to, Minn. Statutes 2004 352.931, 2004 356.001
Abandoned amounts, disposition, Minn. Statutes 2004 356.65
Benefit provisions summary, Minn. Statutes 2004 356A.07
Combined service benefits, Minn. Statutes 2004 356.302, 2004 356.303
Definitions, Minn. Statutes 2004 356A.01
Disability benefits, see same under this topic
Eligible rollover distributions, Minn. Statutes 2004 356.635
Fiduciaries, duties, Minn. Statutes 2004 356A.02
Internal Revenue Code compliance, Minn. Statutes 2004 356.635
Maximum benefit limitations, Minn. Statutes 2004 356.611
Members' nonforfeitable interest, Minn. Statutes 2004 356.001
Payment, date, Minn. Statutes 2004 356.40
Recipients, defined, Minn. Statutes 2004 356A.01
Survivor benefits, Minn. Statutes 2004 356.303, 2004 356.41, 2004 356.87
Termination of plan or fund, procedures, Minn. Statutes 2004 356.001
Bounce back annuities, Minn. Statutes 2004 352.116
Cofiduciaries, liability, Minn. Statutes 2004 356A.10
Generally, Minn. Statutes 2004 356A.09
Indemnification, Minn. Statutes 2004 356A.11
Lawsuits, Minn. Statutes 2004 356A.12
Remedies, Minn. Statutes 2004 356A.09
Prior service credit, Minn. Statutes 2004 356.30
Service credit, wrongful discharges, Minn. Statutes 2004 356.50
Certificates and certification
Economic interest statements, list of filings, Minn. Statutes 2004 356A.06
Unneeded assets, Minn. Statutes 2004 11A.23
Chief administrative officer, see Executive director under MINNESOTA STATE RETIREMENT SYSTEM (MSRS)
Defined, Minn. Statutes 2004 356A.01
Duties, generally, Minn. Statutes 2004 356A.10
Liability, Minn. Statutes 2004 356A.10
Service of process on, Minn. Statutes 2004 356A.12
Combined investment funds, deposits, Minn. Statutes 2004 352.911
Combined service annuities, Minn. Statutes 2004 356.30
Combined service disability benefits, Minn. Statutes 2004 356.302
Combined service survivor benefits, Minn. Statutes 2004 356.303
Average salary, defined, Minn. Statutes 2004 352.93
Covered salary, limitation, Minn. Statutes 2004 356.611
Definitions, Minn. Statutes 2004 352.93, 2004 356.302, 2004 356.303, 2004 356.611
Fiduciaries, Minn. Statutes 2004 356A.06, 2004 356A.08
Adverse determination of eligibility, benefits, or other rights, Minn. Statutes 2004 356A.07
Continuing education, fiduciaries, Minn. Statutes 2004 356A.13
Contributions to more than one public retirement plan
Interpretation of law, Minn. Statutes 2004 353.01
Restrictions, Minn. Statutes 2004 354.094
Copies, plan documents, summaries, and reports, Minn. Statutes 2004 356A.07
Covered correctional service, defined, Minn. Statutes 2004 352.91
Actuarial valuations, Minn. Statutes 2004 356.215
Contributions, see Employee contributions under this topic
Death caused by surviving beneficiary, loss of survivor benefits, Minn. Statutes 2004 356.406
Definitions, Minn. Statutes 2004 352.91, 2004 356.406, 2004 356.62, 2004 356A.01
Generally, Minn. Statutes 2004 352.91
Marriage dissolution actions, information requirements, Minn. Statutes 2004 356.49
Payments by, prior service credit purchases, Minn. Statutes 2004 356.551
Payments to, benefit distribution upon plan termination, Minn. Statutes 2004 356.001
Reports received, Minn. Statutes 2004 356.20, 2004 356.62, 2004 356A.07
Representation, MSRS, board of directors, Minn. Statutes 2004 352.03
Defined, Minn. Statutes 2004 356A.01
Duties, see Employers under this topic
Creation, Minn. Statutes 2004 352.911
Custodian bank accounts, establishment, Minn. Statutes 2004 356.001
Data, access, marriage dissolution actions, Minn. Statutes 2004 356.49
Decedents estates, payments to, survivor benefits, Minn. Statutes 2004 352.931
Assets defined as, Minn. Statutes 2004 356.63
Credits to, abandoned contributions, annuities, or benefits, Minn. Statutes 2004 356.65
Usees, Minn. Statutes 2004 356.63
Application of law, survivor benefits, Minn. Statutes 2004 352.931
Augmentation, Minn. Statutes 2004 352.94, 2004 356.30
Eligibility, Minn. Statutes 2004 352.94
Deferred compensation, see STATE DEFERRED COMPENSATION PLAN
Actuarial valuations, Minn. Statutes 2004 356.215
Combined service benefits, Minn. Statutes 2004 356.302, 2004 356.303
Employee contribution pick up, Minn. Statutes 2004 356.62
Loss of survivor benefits, Minn. Statutes 2004 356.406
Public pension fiduciary responsibility, Minn. Statutes 2004 356A.01
Retirement annuity application procedure, Minn. Statutes 2004 356.46
Dependent children, see Survivor benefits under this topic
Depositories, designation, Minn. Statutes 2004 356A.06
Deposits to, contributions and investment income, Minn. Statutes 2004 352.911
Adjustments, certain recipients, Minn. Statutes 2004 356.41
Combined service disability benefits, Minn. Statutes 2004 356.302
Conversion to normal retirement benefits, Minn. Statutes 2004 352.95
Definitions, Minn. Statutes 2004 356.46
Generally, Minn. Statutes 2004 352.95
Health insurance premiums, withholding, Minn. Statutes 2004 356.87
Medical, psychological, or chiropractic examinations, Minn. Statutes 2004 352.95
Offsets, Minn. Statutes 2004 176.021, 2004 352.95
Resumption of employment, inflation adjustments, Minn. Statutes 2004 352.95
Retirement benefit formula percentage, Minn. Statutes 2004 352.95, 2004 356.315
Supplemental needs trusts, Minn. Statutes 2004 356.465
Disbursements, generally, Minn. Statutes 2004 352.911
Actuarial valuations, Minn. Statutes 2004 356.215
Fiduciaries, Minn. Statutes 2004 356A.03, 2004 356A.06
Financial reporting requirements, Minn. Statutes 2004 356.20
Retirement benefits or rights, information regarding, Minn. Statutes 2004 356.49
Actuarial valuations, Minn. Statutes 2004 352.93, 2004 353.30
Application of law, Minn. Statutes 2004 352.116, 2004 353.71, 2004 354A.31
Eligibility, Minn. Statutes 2004 353.30
Employee insurance benefits, eligibility, Minn. Statutes 2004 43A.24
Generally, Minn. Statutes 2004 352.93
Fiduciaries, Minn. Statutes 2004 356A.06
Amount, Minn. Statutes 2004 352.92
Application of law, Minn. Statutes 2004 356.62
Collection of, Minn. Statutes 2004 352.911
Definitions, Minn. Statutes 2004 356.62
Depositing, Minn. Statutes 2004 352.911
Employers, pick up after 1982, Minn. Statutes 2004 356.62
Federal compensation limits, Minn. Statutes 2004 356.611
Partial refund at retirement, Minn. Statutes 2004 352.93
Reports about, Minn. Statutes 2004 356.62
Salary savings leave, effect, Minn. Statutes 2004 43A.49
Wrongful discharges, service credit, Minn. Statutes 2004 356.50
Employees of the retirement plan
Indemnification, breach of fiduciary duty, Minn. Statutes 2004 356A.11
Employees, see Covered employees under this topic
Amount, Minn. Statutes 2004 352.029, 2004 352.92
Collection of, Minn. Statutes 2004 352.911
Depositing, Minn. Statutes 2004 352.911
Wrongful discharges, service credit, Minn. Statutes 2004 356.50
Benefit provision summaries, duties, Minn. Statutes 2004 356A.07
Certificates and certification, disability benefit applicants, leave of absence status, Minn. Statutes 2004 352.95
Employer contributions, see same under this topic
Payments by, prior service credit purchases, Minn. Statutes 2004 356.551
Reports given, employee contribution pick ups, Minn. Statutes 2004 356.62
Reports received, financial reports, Minn. Statutes 2004 356.20
Employing units, duties, see Employers under this topic
Experience studies, Minn. Statutes 2004 356.214, 2004 356.215
Activities, generally, Minn. Statutes 2004 356A.02
Assets, title, Minn. Statutes 2004 356A.06
Breach of conduct or duties, Minn. Statutes 2004 356A.09 to 2004 356A.12
Compensation and salaries, Minn. Statutes 2004 356A.06, 2004 356A.08
Continuing education, Minn. Statutes 2004 356A.13
Definitions, Minn. Statutes 2004 356A.01
Direct or indirect profits, Minn. Statutes 2004 356A.06
Disclosure, Minn. Statutes 2004 356A.03, 2004 356A.06
Duties, Minn. Statutes 2004 356A.02, 2004 356A.04, 2004 356A.05
Economic interest statements, Minn. Statutes 2004 356A.06
Felony violations, documentation, service prohibition, Minn. Statutes 2004 356A.03
Generally, Minn. Statutes 2004 356A.01 to 2004 356A.13
Investments, duties, Minn. Statutes 2004 356A.02, 2004 356A.06
Prohibited transactions, Minn. Statutes 2004 356A.06
Service of process on, Minn. Statutes 2004 356A.12
Standard of conduct, Minn. Statutes 2004 356A.04
Alternative reports, Minn. Statutes 2004 356.23
Copies, distribution, Minn. Statutes 2004 356.20, 2004 356A.07
Requirements, generally, Minn. Statutes 2004 356.20
Marriage dissolution actions, Minn. Statutes 2004 356.49
Custodial bank accounts, Minn. Statutes 2004 356.001
Dedicated fund, Minn. Statutes 2004 356.63, 2004 356.65
Governing board of a pension plan
Defined, Minn. Statutes 2004 356A.01
Generally, see Board of directors under MINNESOTA STATE RETIREMENT SYSTEM (MSRS)
Governing body rules and policies
Defined as plan documents, Minn. Statutes 2004 356A.01
Governmental subdivisions, see Employers under this topic
Insurance, public employees program, Minn. Statutes 2004 43A.316, 2004 356.87
Actuarial valuations, Minn. Statutes 2004 356.215
Forfeited service, refund repayments, Minn. Statutes 2004 356.44
Actuarial valuations, Minn. Statutes 2004 356.22
Investments, Minn. Statutes 2004 356.63
Proportionate retirement annuities, Minn. Statutes 2004 356.32
Refund repayments, Minn. Statutes 2004 356.44
Termination of plan or fund, Minn. Statutes 2004 356.001
Unfunded actuarial accrued liability, Minn. Statutes 2004 356.22
Fiduciaries, duties, Minn. Statutes 2004 356A.02, 2004 356A.06
Interpretation of law, Minn. Statutes 2004 356.63
Investment expenses, defined, Minn. Statutes 2004 356.215
Policy statement, Minn. Statutes 2004 356.219
Reports about, Minn. Statutes 2004 356.219
Requirements, generally, Minn. Statutes 2004 352.911, 2004 356A.06
Annuity in lieu of refund, Minn. Statutes 2004 352.931
Bounce-back annuities, Minn. Statutes 2004 352.116
Lawsuits, breach of fiduciary duty, Minn. Statutes 2004 356A.12
Cofiduciaries, Minn. Statutes 2004 356A.10
Defined, Minn. Statutes 2004 356A.01
Unfunded actuarial accrued liability, Minn. Statutes 2004 356.215
Benefit distribution notice, Minn. Statutes 2004 356.001
Retirement annuities, information, completed applications, Minn. Statutes 2004 356.46
Meetings, see OPEN MEETING LAW
Members, see Covered employees under this topic
Accrual, Minn. Statutes 2004 352.93
Age, Minn. Statutes 2004 352.93
Amount, formula, Minn. Statutes 2004 352.115, 2004 352.93
Application for, Minn. Statutes 2004 352.93
Application of law, Minn. Statutes 2004 352.115, 2004 353.29, 2004 354.44, 2004 354A.31
Completed applications, copies to spouses, Minn. Statutes 2004 356.46
Definitions, Minn. Statutes 2004 356.46
Early retirement, reduction, Minn. Statutes 2004 352.93
Health insurance premiums, withholding, Minn. Statutes 2004 356.87
Optional annuities, see same under this topic
Payments, time, Minn. Statutes 2004 352.93
Proportionate retirement annuities, Minn. Statutes 2004 356.32
Refunds, see same under this topic
Retirement benefit formula percentage, Minn. Statutes 2004 352.93, 2004 356.315
Simultaneous payment of survivor benefits, Minn. Statutes 2004 356.40
Years of service, Minn. Statutes 2004 352.93
Notice given, investment restrictions, Minn. Statutes 2004 356A.06
Notice received, brokers, acknowledgment of investment restrictions, Minn. Statutes 2004 356A.06
Bounce back annuities, Minn. Statutes 2004 352.116
Definitions, Minn. Statutes 2004 356.46
Disability benefits, Minn. Statutes 2004 352.95
Early retirement, Minn. Statutes 2004 352.93
Effective date, Minn. Statutes 2004 352.95
Information summaries, distribution, Minn. Statutes 2004 356.46
Joint and survivor annuities, Minn. Statutes 2004 352.116
Minnesota State Retirement System, duties, Minn. Statutes 2004 352.116
Supplemental needs trusts, Minn. Statutes 2004 356.465
Survivor benefits, Minn. Statutes 2004 352.931
Actuarial costs, Minn. Statutes 2004 356.214
Allowable expenses, Minn. Statutes 2004 356.001
Benefit distribution upon plan termination, Minn. Statutes 2004 356.001
Fiduciaries, duties, Minn. Statutes 2004 356A.02
Health insurance premiums, Minn. Statutes 2004 356.87
Health insurance, administrative expenses, Minn. Statutes 2004 356.87
Copies to members, Minn. Statutes 2004 356A.07
Defined, Minn. Statutes 2004 356A.01
Policy of state, Minn. Statutes 2004 352.90
Portability with other retirement plans
Legislators retirement plan, Minn. Statutes 2004 3A.12
Minneapolis employees retirement fund, Minn. Statutes 2004 422A.16
Minnesota State Retirement System, Minn. Statutes 2004 352.72, 2004 352.93, 2004 352.95
Public Employees Retirement Association, Minn. Statutes 2004 353.71
Teachers Retirement Association, Minn. Statutes 2004 354.60
Teachers retirement, Minneapolis, Saint Paul, and Duluth, Minn. Statutes 2004 354A.39
Postretirement investment fund, participation, Minn. Statutes 2004 352.911
Prior service credit, purchases
Generally, Minn. Statutes 2004 356.551
Reserves requirements, Minn. Statutes 2004 356.30
Proportionate retirement annuities, Minn. Statutes 2004 356.32
Public employees insurance program, Minn. Statutes 2004 43A.316, 2004 356.87
Purpose, Minn. Statutes 2004 356.001
Fiduciaries, duties, Minn. Statutes 2004 356A.02
Investments, liquidity documentation, Minn. Statutes 2004 356A.06
Reduced retirement annuities, see Early retirement under this topic
Combined service annuities, Minn. Statutes 2004 356.30
Forfeited service credit, Minn. Statutes 2004 356.44
Individual retirement accounts, using, Minn. Statutes 2004 356.441
Interpretation of law, Minn. Statutes 2004 356.44
Legislators retirement plan, Minn. Statutes 2004 3A.12
Minneapolis employees retirement fund, Minn. Statutes 2004 422A.22
Minnesota State Retirement System, Minn. Statutes 2004 352.72
Public Employees Retirement Association, Minn. Statutes 2004 353.71
Qualified annuities, using, Minn. Statutes 2004 356.441
Requirements, Minn. Statutes 2004 356.441
Teachers Retirement Association, Minn. Statutes 2004 354.50
Survivor benefits, death refunds, Minn. Statutes 2004 352.931
Actuarial valuations, Minn. Statutes 2004 356.215
Experience studies, Minn. Statutes 2004 356.215
Financial reports, Minn. Statutes 2004 356.20, 2004 356.23
Investment of funds, Minn. Statutes 2004 356.219
Marriage dissolution actions, pension benefits or rights, Minn. Statutes 2004 356.49
State auditor, duties, Minn. Statutes 2004 356.219
Actuarial valuations, experience studies, Minn. Statutes 2004 356.215
Reserves, prior service credit purchases, Minn. Statutes 2004 356.30
Retirement annuities, see Normal retirement annuities under this topic
Rule of 90, eligibility, Minn. Statutes 2004 353.30
Salary savings leave, effect, Minn. Statutes 2004 43A.49
Combined service annuities, Minn. Statutes 2004 356.30
Combined service benefits, Minn. Statutes 2004 356.302, 2004 356.303
Forfeited service, refund repayments, Minn. Statutes 2004 356.44
Proportionate retirement annuities, Minn. Statutes 2004 356.32
Restored service credit, Minn. Statutes 2004 356.44
Salary savings leave, effect, Minn. Statutes 2004 43A.49
Wrongful discharges, Minn. Statutes 2004 356.50
Special teacher, defined, Minn. Statutes 2004 352.91
Spouses, retirement annuities, Minn. Statutes 2004 356.46
Investment reporting noncompliance, Minn. Statutes 2004 356.219
Breach of fiduciary duty, Minn. Statutes 2004 356A.12
Successor organizations, application of law, Minn. Statutes 2004 356.20, 2004 356.215
Supplemental needs trusts, optional annuity, Minn. Statutes 2004 356.465
Defined, Minn. Statutes 2004 356.303
Survivor benefits, Minn. Statutes 2004 356.303, 2004 356.41, 2004 356.87
Defined, Minn. Statutes 2004 356.303
Survivor benefits, see same under this topic
Adjustments, certain recipients, Minn. Statutes 2004 356.41
Beneficiaries charged or convicted of causing member's death, Minn. Statutes 2004 356.406
Combined service survivor benefits, Minn. Statutes 2004 356.303
Definitions, Minn. Statutes 2004 356.303, 2004 356.406
Generally, Minn. Statutes 2004 352.931
Health insurance premiums, withholding, Minn. Statutes 2004 356.87
Simultaneous payment of retirement annuities, Minn. Statutes 2004 356.40
Defined, Minn. Statutes 2004 356.406
Survivor benefits, see same under this topic
Termination of plan or fund, Minn. Statutes 2004 356.001
Transfer of funds, postretirement conversions, Minn. Statutes 2004 356.431
Unfunded actuarial accrued liability, Minn. Statutes 2004 356.215, 2004 356.22
Disability benefits, Minn. Statutes 2004 352.95
Early retirement, Minn. Statutes 2004 352.93
Generally, Minn. Statutes 2004 352.93
Service credit, see same under this topic
Fiduciaries, felony violations, service prohibition, Minn. Statutes 2004 356A.03
Investment reporting, noncompliance, Minn. Statutes 2004 356.219
Prohibited transactions, defined, Minn. Statutes 2004 356A.06
Surviving beneficiaries, charge or conviction of causing member's death, loss of survivor benefits, Minn. Statutes 2004 356.406
Waivers, state aid or appropriations, withholding for investment reporting noncompliance, Minn. Statutes 2004 356.219
Wrongful discharges, Minn. Statutes 2004 356.50
Years of service, survivor benefits, Minn. Statutes 2004 352.931