Financial and actuarial reporting practices, Minn. Statutes 2006 16A.055, 2006 356.20, 2006 356.215
Refund repayments, Minn. Statutes 2006 356.441
Abandoned amounts, disposition, Minn. Statutes 2006 356.65
Alternative valuations, Minn. Statutes 2006 356.23
Copies, Minn. Statutes 2006 356A.07
Employee/employer contributions, changes in, Minn. Statutes 2006 353.27
Financial reporting, Minn. Statutes 2006 356.20
Generally, Minn. Statutes 2006 356.214, 2006 356.215
Legislature, rights, Minn. Statutes 2006 356.22
Supplemental actuarial valuations, Minn. Statutes 2006 356.23
Survivor benefits, Minn. Statutes 2006 353E.07
Actuarial valuations, see same under this topic
Approved actuaries, Minn. Statutes 2006 356.214, 2006 356.215
Generally, Minn. Statutes 2006 356.214
Expenses, Minn. Statutes 2006 353E.01, 2006 356.215
Public Employees Retirement Association, duties, Minn. Statutes 2006 353E.01
Disability benefits, termination, Minn. Statutes 2006 353E.06
Early retirement, Minn. Statutes 2006 353E.04
Normal retirement age, Minn. Statutes 2006 353.01, 2006 354A.011, 2006 356.403
Normal retirement annuities, Minn. Statutes 2006 353E.04
Survivor benefits, Minn. Statutes 2006 353E.07
Abandoned amounts, disposition, Minn. Statutes 2006 356.65
Automatic deposit, Minn. Statutes 2006 356.401
Combined service annuities, Minn. Statutes 2006 356.30
Deferred annuities, Minn. Statutes 2006 356.30
Exemption from process, Minn. Statutes 2006 356.401
Joint and survivor annuities, see same under this topic
Normal retirement annuities, see same under this topic
Optional annuities, see same under this topic
Payment, Minn. Statutes 2006 356.40
Qualified annuities, using for refund repayments, Minn. Statutes 2006 356.441
Repayment, wrongful discharges, Minn. Statutes 2006 356.50
Retirement annuities, see Normal retirement annuities under this topic
Service credit purchase procedures, strike periods, Minn. Statutes 2006 356.195
Appropriations to, withholding
Investment reporting noncompliance, Minn. Statutes 2006 356.219
Definitions, Minn. Statutes 2006 356.215
Investment diversification, Minn. Statutes 2006 356A.06
Limitations on use, Minn. Statutes 2006 356.63
Market valuation method, Minn. Statutes 2006 356.215
Title, holding, Minn. Statutes 2006 356A.06
Financial reporting requirements, Minn. Statutes 2006 356.20
Average salary, defined, Minn. Statutes 2006 353E.04
Beneficiaries, payments to, Minn. Statutes 2006 353E.07, 2006 356.001
Abandoned amounts, disposition, Minn. Statutes 2006 356.65
Automatic deposit, Minn. Statutes 2006 356.401
Benefit provisions summary, Minn. Statutes 2006 356A.07
Combined service benefits, Minn. Statutes 2006 356.302, 2006 356.303
Definitions, Minn. Statutes 2006 356A.01
Disability benefits, see same under this topic
Eligible rollover distributions, Minn. Statutes 2006 356.635
Exemption from process, Minn. Statutes 2006 356.401
Fiduciaries, duties, Minn. Statutes 2006 356A.02
Internal Revenue Code compliance, Minn. Statutes 2006 356.635
Maximum benefit limitations, Minn. Statutes 2006 356.611
Members' nonforfeitable interest, Minn. Statutes 2006 356.001
Payment, Minn. Statutes 2006 356.40
Recipients, defined, Minn. Statutes 2006 356A.01
Survivor benefits, see Joint and survivor annuities under this topic
Termination of plan or fund, procedures, Minn. Statutes 2006 356.001
Cofiduciaries, liability, Minn. Statutes 2006 356A.10
Generally, Minn. Statutes 2006 356A.09
Indemnification, Minn. Statutes 2006 356A.11
Lawsuits, Minn. Statutes 2006 356A.12
Buybacks, service credit, Minn. Statutes 2006 356.195, 2006 356.30
Certificates and certification
Economic interest statements, list of filings, Minn. Statutes 2006 356A.06
Chief administrative officer, duties, see Executive director under PUBLIC EMPLOYEES RETIREMENT ASSOCIATION (PERA)
Duties, generally, Minn. Statutes 2006 356A.10
Liability, Minn. Statutes 2006 356A.10
Service of process on, Minn. Statutes 2006 356A.12
Combined investment fund, participation, Minn. Statutes 2006 353E.01
Amount, formula, Minn. Statutes 2006 353E.04, 2006 356.30
Deferred annuities, Minn. Statutes 2006 353E.05, 2006 356.30
Service credit, formula, Minn. Statutes 2006 356.30
Combined service disability benefits, Minn. Statutes 2006 353E.06, 2006 356.302
Combined service survivor benefits, Minn. Statutes 2006 356.303
Average salary, defined, Minn. Statutes 2006 353E.04
Fiduciaries, Minn. Statutes 2006 356A.06, 2006 356A.08
Contested cases, adverse determination of eligibility
Benefits, or other rights, Minn. Statutes 2006 356A.07
Continuing education, Minn. Statutes 2006 356A.13
Contributions to more than one public retirement plan
Retirement age, Minn. Statutes 2006 353.01
Teachers Retirement Association, Minn. Statutes 2006 354.094
Copies, plan documents, summaries, and reports, Minn. Statutes 2006 356A.07
Coverage by more than one system, see Portability with other retirement plans under this topic
Covered employees, see Members under this topic
Covered governmental entities, see Employers under this topic
Custodian bank accounts, establishment, Minn. Statutes 2006 356.001
Data, access, marriage dissolution, Minn. Statutes 2006 356.49
Dedicated fund, Minn. Statutes 2006 356.63
Deferred annuities, augmentation, combined service annuities, Minn. Statutes 2006 353E.05, 2006 353E.06, 2006 356.30
Deferred compensation, see STATE DEFERRED COMPENSATION PLAN
Actuarial valuations, Minn. Statutes 2006 356.215
Local government correctional service retirement plan, Minn. Statutes 2006 353E.02, 2006 353E.04
Loss of survivor benefits, Minn. Statutes 2006 356.406
Public pension fiduciary responsibility, Minn. Statutes 2006 356A.01, 2006 356A.06
Dependent children, see Survivor benefits under this topic
Depositories, designation, Minn. Statutes 2006 356A.06
Adjustments, certain recipients, Minn. Statutes 2006 356.41
Combined service disability benefits, Minn. Statutes 2006 353E.06, 2006 356.302
Generally, Minn. Statutes 2006 353E.06
Health insurance premiums, withholding, Minn. Statutes 2006 356.87
Optional annuities, see same under this topic
Supplemental needs trusts, Minn. Statutes 2006 356.465
Wrongful discharges, effect on, Minn. Statutes 2006 356.50
Actuarial valuations, Minn. Statutes 2006 356.215
Fiduciaries, Minn. Statutes 2006 356A.03, 2006 356A.06
Financial reporting requirements, Minn. Statutes 2006 356.20
Dissolution of marriage, retirement benefits or rights, information regarding, Minn. Statutes 2006 356.49
Early retirement, Minn. Statutes 2006 353E.04, 2006 353E.07
Economic interest statements, fiduciaries, Minn. Statutes 2006 356A.06
Employee contributions, see Member contributions under this topic
Employees of the retirement plan
Indemnification, breach of fiduciary duty, Minn. Statutes 2006 356A.11
Amount, Minn. Statutes 2006 353E.03
Changes in, Minn. Statutes 2006 353.27
Collection, Minn. Statutes 2006 353E.01
Depositing, Minn. Statutes 2006 353E.01
Failure to pay, collection process, Minn. Statutes 2006 353.28
Medicare coverage, Minn. Statutes 2006 355.095
Workers' compensation recipients, service credit, Minn. Statutes 2006 353.01
Wrongful discharges, service credit, Minn. Statutes 2006 356.50
Benefit provision summaries, duties, Minn. Statutes 2006 356A.07
Certificates and certification, local government correctional service employees, Minn. Statutes 2006 353E.02
Certifying to, employer contributions, amounts due, Minn. Statutes 2006 353.28
Contributions, see Employer contributions under this topic
Employee contribution pick ups, Minn. Statutes 2006 356.62
Wrongful discharges, Minn. Statutes 2006 356.50
Reports received, financial reports, Minn. Statutes 2006 356.20
Employing units, duties, see Employers under this topic
Establishment, Minn. Statutes 2006 353E.01
Exclusions from coverage, Minn. Statutes 2006 353.01
Experience studies, Minn. Statutes 2006 356.214, 2006 356.215
Activities, generally, Minn. Statutes 2006 356A.02
Breach of conduct or duties, Minn. Statutes 2006 356A.09 to 2006 356A.12
Cofiduciaries, Minn. Statutes 2006 356A.01, 2006 356A.10, 2006 356A.12
Compensation and salaries, Minn. Statutes 2006 356A.06, 2006 356A.08
Continuing education, Minn. Statutes 2006 356A.13
Definitions, Minn. Statutes 2006 356A.01
Direct or indirect profits, Minn. Statutes 2006 356A.06
Disclosure, Minn. Statutes 2006 356A.03, 2006 356A.06
Duties, Minn. Statutes 2006 356A.02, 2006 356A.04, 2006 356A.05
Economic interest statements, Minn. Statutes 2006 356A.06
Felony violations, documentation, service prohibition, Minn. Statutes 2006 356A.03, 2006 609B.177
Generally, Minn. Statutes 2006 356A.01 to 2006 356A.13
Investments, duties, Minn. Statutes 2006 356A.02, 2006 356A.06
Prohibited transactions, Minn. Statutes 2006 356A.06
Service of process on, Minn. Statutes 2006 356A.12
Standard of conduct, Minn. Statutes 2006 356A.04
Alternative reports, Minn. Statutes 2006 356.23
Copies, distribution, Minn. Statutes 2006 356.20, 2006 356A.07
Requirements, generally, Minn. Statutes 2006 356.20
Former members, marriage dissolution actions
Information requirements, Minn. Statutes 2006 356.49
Custodian bank accounts, Minn. Statutes 2006 356.001
Dedicated fund, Minn. Statutes 2006 356.63
Local government correctional service retirement fund, Minn. Statutes 2006 356.65
Special fund, Minn. Statutes 2006 353E.01, 2006 356.65
Generally, Minn. Statutes 2006 353E.01 to 2006 353E.08
Governing board of a pension plan, see Board of trustees under PUBLIC EMPLOYEES RETIREMENT ASSOCIATION (PERA)
Governing body rules and policies
Defined as plan documents, Minn. Statutes 2006 356A.01
Governmental subdivisions, duties, see Employers under this topic
Insurance, public employees program, Minn. Statutes 2006 43A.316, 2006 356.87
Actuarial valuations, Minn. Statutes 2006 356.215
Forfeited service, refund repayments, Minn. Statutes 2006 356.44
Workers' compensation recipients, service credit contributions, Minn. Statutes 2006 353.01
Fiduciaries, duties, Minn. Statutes 2006 356A.02, 2006 356A.06
Investment expenses, Minn. Statutes 2006 356.215
Policy statement, Minn. Statutes 2006 356.219
Reports about, Minn. Statutes 2006 356.219
Requirements, generally, Minn. Statutes 2006 356A.06
Adjustments, certain recipients, Minn. Statutes 2006 356.41
Beneficiaries charged or convicted of causing member's death, suspension, forfeiture, and recovery, Minn. Statutes 2006 356.406
Combined service survivor benefits, Minn. Statutes 2006 356.303
Definitions, Minn. Statutes 2006 356.406
Election of, Minn. Statutes 2006 353E.07
Health insurance premiums, withholding, Minn. Statutes 2006 356.87
Lawsuits, breach of fiduciary duty, Minn. Statutes 2006 356A.12
Cofiduciaries, Minn. Statutes 2006 356A.10
Unfunded actuarial accrued liability, Minn. Statutes 2006 356.215, 2006 356.22
Local government correctional service employee, defined, Minn. Statutes 2006 353E.02
Local government correctional service retirement fund
Credits to, abandoned contributions, annuities, or benefits, Minn. Statutes 2006 356.65
Deposits, appropriations, and disbursements, Minn. Statutes 2006 353E.01
Benefit distribution notice, Minn. Statutes 2006 356.001
Retirement annuities, information, completed applications, Minn. Statutes 2006 356.46
Meetings, see OPEN MEETING LAW
Amount, Minn. Statutes 2006 353E.03
Changes in, Minn. Statutes 2006 353.27
Collection, Minn. Statutes 2006 353E.01
Depositing, Minn. Statutes 2006 353E.01
Employers, pick up after 1982, Minn. Statutes 2006 356.62
Federal compensation limits, Minn. Statutes 2006 356.611
Referendum, Medicare coverage, Minn. Statutes 2006 355.095
Reports about, Minn. Statutes 2006 356.62
Workers' compensation recipients, service credit, Minn. Statutes 2006 353.01
Wrongful discharges, service credit, Minn. Statutes 2006 356.50
Actuarial valuations, Minn. Statutes 2006 356.215
Death caused by surviving beneficiary, loss of survivor benefits, Minn. Statutes 2006 356.406
Definitions, Minn. Statutes 2006 356.406, 2006 356A.01
Included employees, Minn. Statutes 2006 353E.02
Marriage dissolution actions, information requirements, Minn. Statutes 2006 356.49
Payments to, benefit distribution upon plan termination, Minn. Statutes 2006 356.001
Proof of death, notice, Minn. Statutes 2006 356.001
Reports received, Minn. Statutes 2006 356.20, 2006 356.62, 2006 356A.07
Transfer from PERA general plan, state aid reduction prohibited, Minn. Statutes 2006 273.1385
Amount, formula, Minn. Statutes 2006 352.115, 2006 353E.04
Benefits, Minn. Statutes 2006 354.44
Completed applications, copies to spouses, Minn. Statutes 2006 356.46
Coordinated benefits, Minn. Statutes 2006 354A.31
Deferred annuities, augmentation, Minn. Statutes 2006 353E.05, 2006 353E.06, 2006 356.30
Early retirement, Minn. Statutes 2006 353E.04, 2006 353E.07
Exemption from process, Minn. Statutes 2006 356.401
Generally, Minn. Statutes 2006 353E.04
Health insurance premiums, withholding, Minn. Statutes 2006 356.87
Optional annuities, see same under this topic
PERA, termination of membership, Minn. Statutes 2006 353.29
Simultaneous payment of survivor benefits, Minn. Statutes 2006 356.40
Benefit distribution, Minn. Statutes 2006 356.001
Investment restrictions, Minn. Statutes 2006 356A.06
Accrual, Minn. Statutes 2006 353E.06
In lieu of disability benefits, Minn. Statutes 2006 353E.06
In lieu of normal retirement annuities, Minn. Statutes 2006 353E.04
Information summaries, distribution, Minn. Statutes 2006 356.46
Supplemental needs trusts, Minn. Statutes 2006 356.465
Surviving spouse optional annuity, see Joint and survivor annuities under this topic
Survivor benefits, Minn. Statutes 2006 353E.07
Actuarial costs, Minn. Statutes 2006 356.214
Allowable expenses, Minn. Statutes 2006 356.001
Benefit distribution upon plan termination, Minn. Statutes 2006 356.001
Fiduciaries, duties, Minn. Statutes 2006 356A.02
Health insurance premiums, Minn. Statutes 2006 356.87
Health insurance, administrative expenses, Minn. Statutes 2006 356.87
Plan documents, copies to members, Minn. Statutes 2006 356A.07
Portability with other retirement plans
Legislators retirement plan, Minn. Statutes 2006 3A.12
Minneapolis Employees Retirement Fund, Minn. Statutes 2006 422A.16
Minnesota State Retirement System, Minn. Statutes 2006 352.72
Public Employees Retirement Association, Minn. Statutes 2006 353.71
Teachers retirement, Saint Paul and Duluth, Minn. Statutes 2006 354A.39
Teachers Retirement Association, Minn. Statutes 2006 354.60
Postretirement investment fund
Participation, Minn. Statutes 2006 353.271, 2006 353E.01
Prior service credit, purchases, Minn. Statutes 2006 356.30
Public employees insurance program, Minn. Statutes 2006 43A.316, 2006 356.87
Purpose, Minn. Statutes 2006 356.001
Fiduciaries, duties, Minn. Statutes 2006 356A.02
Investments, liquidity documentation, Minn. Statutes 2006 356A.06
Automatic deposit, Minn. Statutes 2006 356.401
Public Employees Retirement Association, Minn. Statutes 2006 353.34
Combined service annuities, Minn. Statutes 2006 356.30
Forfeited service credit, Minn. Statutes 2006 356.44
Generally, Minn. Statutes 2006 356.441
Legislators retirement plan, Minn. Statutes 2006 3A.12
Minneapolis Employees Retirement Fund, Minn. Statutes 2006 422A.22
Minnesota State Retirement System, Minn. Statutes 2006 352.72
Public Employees Retirement Association, Minn. Statutes 2006 353.71
Teachers Retirement Association, Minn. Statutes 2006 354.50
Survivor benefits, Minn. Statutes 2006 353E.07
Actuarial valuations, Minn. Statutes 2006 356.215
Experience studies, Minn. Statutes 2006 356.215
Financial reports, Minn. Statutes 2006 356.20, 2006 356.23
Investment of funds, Minn. Statutes 2006 356.219
Marriage dissolution actions, pension benefits or rights, Minn. Statutes 2006 356.49
State auditor, duties, Minn. Statutes 2006 356.219
Reserves, prior service credit purchases, Minn. Statutes 2006 356.30
Retirement annuities, see Normal retirement annuities under this topic
Rule of 90, eligibility, Minn. Statutes 2006 353.30
Salary, see Compensation and salaries under this topic
Combined service annuities, Minn. Statutes 2006 356.30
Combined service benefits, Minn. Statutes 2006 356.302, 2006 356.303
Disability benefits, Minn. Statutes 2006 353E.06
Early retirement, Minn. Statutes 2006 353E.04
Forfeited service, refund repayments, Minn. Statutes 2006 356.44
Normal retirement benefits, Minn. Statutes 2006 353E.04
Restored service credit, Minn. Statutes 2006 356.44
Survivor benefits, Minn. Statutes 2006 353E.07
Workers' compensation recipients, Minn. Statutes 2006 353.01
Wrongful discharges, Minn. Statutes 2006 356.50
Spouses, retirement annuities, Minn. Statutes 2006 356.46
Investment reporting noncompliance, Minn. Statutes 2006 356.219
Breach of fiduciary duty, Minn. Statutes 2006 356A.12
Successor organizations, Minn. Statutes 2006 356.20, 2006 356.215
Supplemental needs trusts, optional annuity, Minn. Statutes 2006 356.465
Surviving child, see Survivor benefits under this topic
Surviving spouses, see Survivor benefits under this topic
Exemption from process, Minn. Statutes 2006 356.401
Generally, Minn. Statutes 2006 353E.07
Joint and survivor annuities, see same under this topic
Simultaneous payment of retirement annuities, Minn. Statutes 2006 356.40
Termination of plan or fund, Minn. Statutes 2006 356.001
Postretirement conversion, Minn. Statutes 2006 356.431
Unfunded actuarial accrued liability, Minn. Statutes 2006 356.215, 2006 356.22
Vesting requirements, see Service credit under this topic
Fiduciaries, felony violations, service prohibition, Minn. Statutes 2006 356A.03, 2006 609B.177
Investment reporting, noncompliance, Minn. Statutes 2006 356.219
Prohibited transactions, defined, Minn. Statutes 2006 356A.06
Surviving beneficiaries, charge or conviction of causing member's death, loss of survivor benefits, Minn. Statutes 2006 356.406
State aid or appropriations, withholding for investment reporting noncompliance, Minn. Statutes 2006 356.219
Survivor benefits, Minn. Statutes 2006 353E.07
Workers' compensation benefits
Service credit, while receiving temporary benefits, Minn. Statutes 2006 353.01
Wrongful discharges, Minn. Statutes 2006 356.50
Years of service, see Service credit under this topic