See also LABOR AND EMPLOYMENT; STATE DEFERRED COMPENSATION PLAN; VESTED RIGHTS; INDIVIDUAL RETIREMENT ACCOUNTS
Assets, medical assistance eligibility, exclusion, Minn. Statutes 2017 256B.057
Contributions to, defined as income, Minn. Statutes 2017 290A.03
Assets, medical assistance eligibility, exclusion, Minn. Statutes 2017 256B.057
Nursing facilities, medical assistance, allowed costs, Minn. Statutes 2017 256R.10
School personnel, annuities, Minn. Statutes 2017 123B.02
408(k) plans, nursing facilities, medical assistance, allowed costs, Minn. Statutes 2017 256R.10
Accounting, see Accounting and bookkeeping under specific plans
Actuarial valuations, pension benefits or rights, dissolution of marriage, Minn. Statutes 2017 518.582
Mandatory retirement age, see under AGE
Unfair discriminatory practices, Minn. Statutes 2017 363A.08
Longevity award and incentive program, Minn. Statutes 2017 69.021, 2017 144E.40 to 2017 144E.48
Public employees defined contribution plan, see PUBLIC EMPLOYEES DEFINED CONTRIBUTION PLAN
Attachment, exemption from, Minn. Statutes 2017 550.143, 2017 550.37, 2017 570.025, 2017 570.026
Debts owed to state, setoff exclusion, Minn. Statutes 2017 16D.16
Income and franchise taxes, Minn. Statutes 2017 290.0675
Appropriations from, Investment Board expenses, Minn. Statutes 2017 11A.07
Assets, medical assistance eligibility, exclusion, Minn. Statutes 2017 256B.057
Beneficiaries, data, classification, Minn. Statutes 2017 13.43
Attachment, exemption from, Minn. Statutes 2017 550.143, 2017 550.37, 2017 570.025, 2017 570.026
Attorney's summary executions, exemption from, Minn. Statutes 2017 551.05
Debts owed to state, setoff exclusion, Minn. Statutes 2017 16D.16
Defined as unearned income, Minn. Statutes 2017 256J.08
Execution sale, exemption from, Minn. Statutes 2017 550.37
Garnishment, exemption from, Minn. Statutes 2017 550.143, 2017 550.37
Income and franchise taxes, Minn. Statutes 2017 290.0675
Personal property taxes, Minn. Statutes 2017 277.20, 2017 277.21
Surviving spouse benefits, Minn. Statutes 2017 518.581
Trunk highway privatization contracts, Minn. Statutes 2017 161.3203
Unemployment benefits, effect, Minn. Statutes 2017 268.085
Unfair discriminatory practices, Minn. Statutes 2017 363A.08
Construction workers insurance benefit funds, Minn. Statutes 2017 179.254 to 2017 179.257
Consultants, volunteer firefighter relief associations, Minn. Statutes 2017 424A.04
Employers, appropriations for, deficiencies, Minn. Statutes 2017 16A.19
Lawful gambling, exclusion, Minn. Statutes 2017 349.12, 2017 471.6151
Local government employees, see LOCAL GOVERNMENT CORRECTIONAL SERVICE RETIREMENT PLAN
State employees, Minn. Statutes 2017 352.90 to 2017 352.95
Dakota County, Minn. Statutes 2017 383D.28, 2017 383D.49
Data, Minn. Statutes 2017 13.43
Establishment, Minn. Statutes 2017 356.24, 2017 356.25
Financial reviews, insurance or mutual fund companies, Minn. Statutes 2017 356.24
State plan, see STATE DEFERRED COMPENSATION PLAN
Defined contribution benefit plans
Minnesota Life and Health Insurance Guaranty Association coverage, exclusion, Minn. Statutes 2017 61B.19
Public employees defined contribution plan, see PUBLIC EMPLOYEES DEFINED CONTRIBUTION PLAN
Dissolution of marriage, Minn. Statutes 2017 518.581
Property Tax Refund Act, Minn. Statutes 2017 290A.03
Disability benefits, increases, effect on health and accident insurance, Minn. Statutes 2017 62A.18
Dissolution of marriage, notice to former spouse, Minn. Statutes 2017 518.581
Distributions from, income and franchise taxes, exemption, Minn. Statutes 2017 290.17
DTRFA, see DULUTH TEACHERS RETIREMENT FUND ASSOCIATION (DTRFA)
Employee Retirement Income Security Act (ERISA)
Contracts, interest rate law, exemption, Minn. Statutes 2017 334.01
Employee welfare benefit plans, see under HEALTH AND ACCIDENT INSURANCE
Health care purchasing alliances, affiliate members, status, Minn. Statutes 2017 62T.03
Utilization review organizations, see HEALTH CARE UTILIZATION REVIEW
Employees' accumulated sick or vacation leave and severance pay supplemental plans, Minn. Statutes 2017 356.24
Endowment contracts, information returns (taxes), filing, Minn. Statutes 2017 289A.12
Local retirement plans or funds, see LOCAL FIREFIGHTER RELIEF ASSOCIATIONS
Public employees, see PUBLIC EMPLOYEES POLICE AND FIRE FUND
Volunteer firefighters, see VOLUNTEER FIREFIGHTER RELIEF ASSOCIATIONS
Future estates, real estate held in trust, rents and profits, accumulation, Minn. Statutes 2017 500.17
Governmental pension plans, service-based government retirement pensions, Minn. Statutes 2017 176.101
Hennepin County supplemental retirement program, see HENNEPIN COUNTY SUPPLEMENTAL RETIREMENT PROGRAM
Highway Patrolmen's Retirement Association, Minn. Statutes 2017 352B.27
Individual retirement annuities, information returns (taxes), filing, Minn. Statutes 2017 289A.12
Insurance, public employees program, Minn. Statutes 2017 43A.316, 2017 356.87
Interference with pension rights
Generally, Minn. Statutes 2017 363A.06
Unfair discriminatory practice, Minn. Statutes 2017 363A.08
Intermediate care facilities, medical assistance reimbursements, allowable plans, Minn. Statutes 2017 256B.501
IRAP, see INDIVIDUAL RETIREMENT ACCOUNT PLAN (IRAP)
Job performance as basis for, Minn. Statutes 2017 181.82
Judges retirement plan, see JUDGES RETIREMENT PLAN (UJRP)
Laborer's national industrial pension fund, Minn. Statutes 2017 356.24
Legislators retirement plan, see LEGISLATORS RETIREMENT PLAN
Postemployment benefits, Minn. Statutes 2017 475.51, 2017 475.52, 2017 475.58
Retiree postemployment benefits, bonds for, Minn. Statutes 2017 471.6175
Local governments, bonding for, Minn. Statutes 2017 475.52
Local retirement plans or funds
Correctional service retirement plan, see LOCAL GOVERNMENT CORRECTIONAL SERVICE RETIREMENT PLAN
Establishments, exceptions, Minn. Statutes 2017 356.25
Firefighters, see LOCAL FIREFIGHTER RELIEF ASSOCIATIONS
Police, see LOCAL POLICE RELIEF ASSOCIATIONS
Public employees defined contribution plan, exception, Minn. Statutes 2017 353D.10
Mandatory retirement age, see under AGE
Marital property, Minn. Statutes 2017 518.58, 2017 518.581
Members, data, classification, Minn. Statutes 2017 13.43
Military Affairs Department, Minn. Statutes 2017 352.85, 2017 352.951
Employees, see Former MERF employees under PUBLIC EMPLOYEES RETIREMENT ASSOCIATION (PERA)
Firefighters, see MINNEAPOLIS FIREFIGHTERS RELIEF ASSOCIATION
Police, see MINNEAPOLIS POLICE RELIEF ASSOCIATION
MTC transit operating employees retirement fund, see Metropolitan area transit programs under PUBLIC TRANSIT
Municipal retirement plans, contributions of lawful gambling receipts, Minn. Statutes 2017 471.6151
Municipalities, bonding for, Minn. Statutes 2017 475.52
Nonresidents, Minnesota Life and Health Insurance Guaranty Association coverage, exclusion, Minn. Statutes 2017 61B.19
Nursing facilities, medical assistance, allowed costs, Minn. Statutes 2017 256R.10
Operating engineers international union pension fund, Minn. Statutes 2017 356.24
Local retirement plans or funds, see LOCAL POLICE RELIEF ASSOCIATIONS
Minneapolis, see MINNEAPOLIS POLICE RELIEF ASSOCIATION
Public employees, see PUBLIC EMPLOYEES POLICE AND FIRE FUND
Pension or investment funds, corporate and partnership farming, Minn. Statutes 2017 500.24
Pension plan benefits or rights, definitions, Minn. Statutes 2017 518.581
Pensions garnishment, exemption from, Minn. Statutes 2017 571.72, 2017 571.912, 2017 571.931, 2017 571.932
Personnel benefits (businesses)
Business corporations, Minn. Statutes 2017 302A.161
Limited liability companies, Minn. Statutes 2017 302A.161, 2017 322B.20
Nonprofit corporations, Minn. Statutes 2017 317A.161
Plumbers' and pipefitters' pension funds, Minn. Statutes 2017 356.24
Postretirement health care savings plan, Minn. Statutes 2017 356.24
Property subject to depletion, Uniform Principal and Income Act, Minn. Statutes 2017 501C.1111
Defined contribution plan, see PUBLIC EMPLOYEES DEFINED CONTRIBUTION PLAN
Generally, see PUBLIC EMPLOYEES RETIREMENT ASSOCIATION (PERA)
Insurance program, Minn. Statutes 2017 43A.316, 2017 356.87
Police and fire fund, see PUBLIC EMPLOYEES POLICE AND FIRE FUND
Actuarial valuations for specific plans, see Actuarial valuations under specific retirement plans
Audits, contracts, Minn. Statutes 2017 356.214
Local government correctional service retirement plan, survivor benefits, Minn. Statutes 2017 353E.07
Local relief consolidation accounts, merger, Minn. Statutes 2017 353.665
MERF, see Actuarial valuations under PUBLIC EMPLOYEES RETIREMENT ASSOCIATION (PERA)
Minnesota State Retirement System, Minn. Statutes 2017 352.116, 2017 352.72
MSRS correctional employees retirement fund, Minn. Statutes 2017 352.93, 2017 352.931
Prior service credit purchases, Minn. Statutes 2017 356.551
Public employees retirement association, Minn. Statutes 2017 353.27, 2017 353.665, 2017 353.71
Public Employees Retirement Association, optional annuities, Minn. Statutes 2017 353.30
State patrol retirement plan, Minn. Statutes 2017 352B.08, 2017 352B.30
Teachers retirement, Saint Paul and Duluth, optional annuities, Minn. Statutes 2017 354A.12, 2017 354A.32, 2017 354A.33, 2017 354A.41, 2017 356.214
Teachers Retirement Association, early retirement and optional annuities, Minn. Statutes 2017 354.07, 2017 354.35, 2017 354.41, 2017 354.45
Attorney general, opinion given on request, Minn. Statutes 2017 8.07
Combined investment funds, participation, Minn. Statutes 2017 11A.14
Forms, Minn. Statutes 2017 356.408
Local plans, theft or embezzlement from, reporting, Minn. Statutes 2017 609.456
Meetings by telephone or other electronic means, Minn. Statutes 2017 13D.015
Unclaimed benefits, see ABANDONED AND UNCLAIMED PROPERTY
Qualified voluntary employee contributions, defined as income, Minn. Statutes 2017 290A.03
Railroad retirement plans, see Retirement plans under RAILROAD PERSONNEL
Ramsey County, see Officers and employees under RAMSEY COUNTY
Reports to legislature, see Reports given under LEGISLATIVE COMMISSION ON PENSIONS AND RETIREMENT
Residential mortgage originator and servicer licenses, exemptions, Minn. Statutes 2017 58.04, 2017 58.05
Retirement accounts, defined as personal property, Minn. Statutes 2017 256J.08
Self-employed retirement plans, contributions to, defined as income, Minn. Statutes 2017 290A.03
Simplified employee pension plans
Benefits, delinquent personal property taxes, liens or levies for, exemptions, Minn. Statutes 2017 277.20, 2017 277.21
Contributions to, Minn. Statutes 2017 290.067, 2017 290A.03
Distributions from, income and franchise taxes, exemption, Minn. Statutes 2017 290.17
Correctional employees, Minn. Statutes 2017 352.90 to 2017 352.95
General state employees retirement plan, Minn. Statutes 2017 352.021
Generally, see MINNESOTA STATE RETIREMENT SYSTEM (MSRS)
IRAP, see INDIVIDUAL RETIREMENT ACCOUNT PLAN (IRAP)
Medical assistance quality assurance teams, coverage exclusion, Minn. Statutes 2017 256B.0952
Military Affairs Department, Minn. Statutes 2017 352.85, 2017 352.951
Occupational title changes, effect on eligibility, Minn. Statutes 2017 352.91
Potential employment positions, evaluation for inclusion in retirement plan, Minn. Statutes 2017 352.91
Retirement association, continuation as general state employees retirement plans of MSRS, Minn. Statutes 2017 352.021
Retirement fund, see State employees retirement fund under MINNESOTA STATE RETIREMENT SYSTEM (MSRS)
State Patrol, see STATE PATROL RETIREMENT FUND
State police officers retirement fund, see STATE PATROL RETIREMENT FUND
Transportation Department pilots, see TRANSPORTATION DEPARTMENT PILOTS RETIREMENT PLAN
Unclassified employees, Minn. Statutes 2017 352D.02
Ambulance service personnel longevity award and incentive state aid, Minn. Statutes 2017 69.021, 2017 144E.40
Cooper/Sams program, state aid, Minn. Statutes 2017 69.021, 2017 144E.40
Duluth Teachers Retirement Fund Association, state supplemental contribution, Minn. Statutes 2017 354A.12
Fire state aid, Minn. Statutes 2017 69.011 to 2017 69.051
Firefighters relief associations
Fire state aid, Minn. Statutes 2017 69.011 to 2017 69.051
First class cities, fire insurance premium tax surcharge, Minn. Statutes 2017 297I.10
Local firefighter relief associations, Minn. Statutes 2017 423A.02, 2017 423A.022
Volunteer firefighters relief associations, minimum state aid, Minn. Statutes 2017 69.021
Volunteer firefighters supplemental benefit, state reimbursement, Minn. Statutes 2017 424A.10
Former MERF employees, Public Employees Retirement Fund, state contribution, Minn. Statutes 2017 353.505
Minneapolis Teachers Retirement Fund Association
Former members, Minn. Statutes 2017 354.436
State supplemental contribution, 1996, Minn. Statutes 2017 423A.02
Local police relief associations, supplemental amortization state aid, Minn. Statutes 2017 423A.02, 2017 423A.022
Police state aid, Minn. Statutes 2017 69.011 to 2017 69.051
Public Employees Retirement Association, general employer contribution rate increase, 1997, Minn. Statutes 2017 127A.49, 2017 273.1385
Saint Paul Teachers Retirement Fund Association
State supplemental contribution, Minn. Statutes 2017 354A.12
State supplemental contribution, 1996, Minn. Statutes 2017 423A.02
Teachers Retirement Association, Minn. Statutes 2017 127A.50, 2017 354.436
Volunteer firefighters relief associations
Minimum state aid, Minn. Statutes 2017 69.021
Volunteer firefighters supplemental benefit, state reimbursement, Minn. Statutes 2017 424A.10
Statutory rule against perpetuities, nonvested property interests, Minn. Statutes 2017 501A.04
STPTRFA, see SAINT PAUL TEACHERS RETIREMENT FUND ASSOCIATION (STPTRFA)
Study commission, see LEGISLATIVE COMMISSION ON PENSIONS AND RETIREMENT
Colleges and universities, see HIGHER EDUCATION SUPPLEMENTAL RETIREMENT PLAN
Establishment, Minn. Statutes 2017 356.24, 2017 356.25
Financial reviews, insurance or mutual fund companies, Minn. Statutes 2017 356.24
Hennepin County, see HENNEPIN COUNTY SUPPLEMENTAL RETIREMENT PROGRAM
Surviving spouse benefits, Minn. Statutes 2017 518.581
Survivor benefits, termination, Minn. Statutes 2017 356.408
Survivors, data, classification, Minn. Statutes 2017 13.43
Duluth, see DULUTH TEACHERS RETIREMENT FUND ASSOCIATION (DTRFA)
Generally, see TEACHERS RETIREMENT ASSOCIATION (TRA)
Saint Paul, see SAINT PAUL TEACHERS RETIREMENT FUND ASSOCIATION (STPTRFA)
Transfer of funds to, direct transfers authorized, Minnesota State Retirement System, Minn. Statutes 2017 352.15
Transportation Department pilots, see TRANSPORTATION DEPARTMENT PILOTS RETIREMENT PLAN
Trusts, see Retirement plans under BENEFICIARIES
Unfair discriminatory practices, interference with pension rights, Minn. Statutes 2017 363A.08
University of Minnesota faculty retirement plan, see UNIVERSITY OF MINNESOTA FACULTY RETIREMENT PLAN
Volunteer firefighter relief associations, see VOLUNTEER FIREFIGHTER RELIEF ASSOCIATIONS