See also SAINT PAUL TEACHERS RETIREMENT FUND ASSOCIATION (STPTRFA); TEACHERS; TEACHERS RETIREMENT ASSOCIATION (TRA)
Accounting and bookkeeping
Financial and actuarial reporting practices, Minn. Statutes 2014 16A.055
Refund repayments, Minn. Statutes 2014 356.441
Accumulated contributions, abandoned amounts, disposition, Minn. Statutes 2014 356.65
Accumulated deductions, see Refunds under this topic
Actuarial valuations
Alternative valuations, Minn. Statutes 2014 356.23
Copies, Minn. Statutes 2014 356A.07
Employee or employer contributions, changes in, Minn. Statutes 2014 353.27
Generally, Minn. Statutes 2014 356.214
Legislature, rights, Minn. Statutes 2014 356.22
Optional annuities, Minn. Statutes 2014 354A.33
Supplemental actuarial valuations, Minn. Statutes 2014 356.23
Survivor benefits, Minn. Statutes 2014 354A.35
Actuaries
Actuarial valuations, see same under this topic
Approved actuaries, Minn. Statutes 2014 356.214
Contracts, Minn. Statutes 2014 356.214
Duties, Minn. Statutes 2014 356.214
Administration
Former coordinated program, Minn. Statutes 2014 354A.41
Proposed legislation, Minn. Statutes 2014 356B.05
Age of retirement
Mandatory retirement, Minn. Statutes 2014 354A.21
Normal retirement age, Minn. Statutes 2014 353.01, 356.403, 356.82
Survivor benefits, Minn. Statutes 2014 354A.35
Annuities
Abandoned amounts, disposition, Minn. Statutes 2014 356.65
Assignment, Minn. Statutes 2014 354A.11
Creditors remedies, use, Minn. Statutes 2014 354A.11
Deferred annuities, Minn. Statutes 2014 354A.35
Early retirement, see same under this topic
Estate taxes, exemption, Minn. Statutes 2014 354A.11
Generally, see Retirement annuities under this topic
Joint and survivor annuities, Minn. Statutes 2014 354A.35, 356.46
Normal retirement annuities, see Retirement annuities under this topic
Optional annuities, see same under this topic
Payment, date, Minn. Statutes 2014 356.40
Proportionate retirement annuities, Minn. Statutes 2014 356.62
Qualified annuities, using for refund repayments, Minn. Statutes 2014 356.441
Reduced retirement annuities, see Early retirement under this topic
Repayment, wrongful discharges, Minn. Statutes 2014 356.50
Service credit purchase procedures, strike periods, Minn. Statutes 2014 356.195
Approvals by, disability benefit payments, Minn. Statutes 2014 354A.36
Articles of incorporation, defined as plan documents, Minn. Statutes 2014 356A.01
Assets
Investment Board, certifying to, Minn. Statutes 2014 354A.022
Investment diversification, Minn. Statutes 2014 356A.06
Limitations on use, Minn. Statutes 2014 356.63
Title, holding, Minn. Statutes 2014 356A.06
Assignments, annuities or benefits, Minn. Statutes 2014 354A.11
Attachment, annuities or benefits, Minn. Statutes 2014 354A.11
Audits and examinations, evidence of wrongdoing, reports, Minn. Statutes 2014 6.67
Beneficiaries, payments to
Benefit distribution upon plan termination, Minn. Statutes 2014 356.001
Optional annuities, lump-sum payments, Minn. Statutes 2014 354A.34
Reemployment earnings limitation, excess amounts, Minn. Statutes 2014 356.47
Rollover election, Minn. Statutes 2014 356.47
Survivor benefits, Minn. Statutes 2014 354A.35
Benefits
Abandoned amounts, disposition, Minn. Statutes 2014 356.65
Assignment, Minn. Statutes 2014 354A.11
Benefit provisions summary, Minn. Statutes 2014 356A.07
Creditors remedies, use, Minn. Statutes 2014 354A.11
Definitions, Minn. Statutes 2014 356A.01
Disability benefits, see same under this topic
Eligible rollover distributions, Minn. Statutes 2014 356.635
Estate taxes, exemption, Minn. Statutes 2014 354A.11
Fiduciaries, duties, Minn. Statutes 2014 356A.02
Internal Revenue Code compliance, Minn. Statutes 2014 356.635
Maximum benefit limitations, Minn. Statutes 2014 356.611
Members' nonforfeitable interest, Minn. Statutes 2014 356.001
Payment, date, Minn. Statutes 2014 356.40
Survivor benefits, see same under this topic
Termination of plan or fund, procedures, Minn. Statutes 2014 356.001
Board of trustees
Designation by, Minn. Statutes 2014 356A.06
Determination by, postretirement adjustments, Minn. Statutes 2014 354A.27
Members
Defined as fiduciaries, Minn. Statutes 2014 356A.02
Fiduciaries, see same under this topic
Open meetings, Minn. Statutes 2014 356A.08
Breach of fiduciary duty
Cofiduciaries, liability, Minn. Statutes 2014 356A.10
Generally, Minn. Statutes 2014 356A.09
Indemnification, Minn. Statutes 2014 356A.11
Lawsuits, Minn. Statutes 2014 356A.12
Buybacks
Refund repayments, Minn. Statutes 2014 354A.38
Service credit, wrongful discharges, Minn. Statutes 2014 356.50
Service credit purchase procedures, strike periods, Minn. Statutes 2014 356.195
Bylaws, Minn. Statutes 2014 356A.01
Certificates and certification
Economic interest statements, list of filings, Minn. Statutes 2014 356A.06
Investment Board, certifying funds and assets to, Minn. Statutes 2014 354A.022
Certifying to, leaves of absence, Minn. Statutes 2014 354A.095
Chief administrative officer
Definitions, Minn. Statutes 2014 356A.01, 356A.02
Fiduciaries, see same under this topic
Prior service credit purchases, duties, Minn. Statutes 2014 356.551
Child support, income withholding, Minn. Statutes 2014 354A.11
Cofiduciaries
Duties, generally, Minn. Statutes 2014 356A.10
Liability, Minn. Statutes 2014 356A.10
Service of process on, Minn. Statutes 2014 356A.12
Compensation and salaries, fiduciaries, Minn. Statutes 2014 356A.06, 356A.08
Contested cases, adverse determination of eligibility, benefits, or other rights, Minn. Statutes 2014 356A.07
Continuing education, fiduciaries, Minn. Statutes 2014 356A.13
Contributions to more than one public retirement plan
Exclusion by other plans, Minn. Statutes 2014 353.01
Restrictions, Minn. Statutes 2014 354.094, 354A.091
Coordinated program
Establishment, Minn. Statutes 2014 354A.24
Retirement annuities, see same under this topic
Copies, plan documents, summaries, and reports, Minn. Statutes 2014 356A.07
Coverage by more than one system, see Portability with other retirement plans under this topic
Covered employees, referendum, Medicare coverage, Minn. Statutes 2014 355.095
Creditors remedies, annuities or benefits, use, Minn. Statutes 2014 354A.11
Custodian bank accounts, establishment, Minn. Statutes 2014 356.001
Data, access, marriage dissolution actions, Minn. Statutes 2014 356.49
Decedents estates, payments to, Minn. Statutes 2014 354A.34, 354A.35, 356.47
Dedicated fund, uses, Minn. Statutes 2014 356.63
Deferred annuities, survivor benefits, Minn. Statutes 2014 354A.35
Deferred compensation, see STATE DEFERRED COMPENSATION PLAN
Definitions
Loss of survivor benefits, Minn. Statutes 2014 356.406
Public Employees Retirement Association, Minn. Statutes 2014 353.01
Public pension fiduciary responsibility, Minn. Statutes 2014 356A.01, 356A.02, 356A.06
Social Security law, Minn. Statutes 2014 355.01
Dependent children, survivor benefits, see same under this topic
Depositories, designation, Minn. Statutes 2014 356A.06
Disability benefits
Generally, Minn. Statutes 2014 354A.36
Postretirement adjustments, Minn. Statutes 2014 354A.27
Wrongful discharges, effect on, Minn. Statutes 2014 356.50
Disclosure, fiduciaries, Minn. Statutes 2014 356A.03, 356A.06
Dissolution of marriage
Division of property, Minn. Statutes 2014 354A.11
Retirement benefits or rights, information regarding, Minn. Statutes 2014 356.49
Early retirement
Actuarial reduction, Minn. Statutes 2014 352.116
Actuarial valuations, Minn. Statutes 2014 353.30
Coverage by more than one plan, Minn. Statutes 2014 353.71
Eligibility, Minn. Statutes 2014 353.30
Economic interest statements, fiduciaries, Minn. Statutes 2014 356A.06
Employee contributions, see Member contributions under this topic
Employees of the retirement plan, indemnification, breach of fiduciary duty, Minn. Statutes 2014 356A.11
Employer contributions
Changes in, Minn. Statutes 2014 353.27
Extended leaves of absence, Minn. Statutes 2014 354A.091
Maternity leave, Minn. Statutes 2014 354A.095
Medicare coverage, Minn. Statutes 2014 355.095
Members receiving temporary workers' compensation payments, Minn. Statutes 2014 354A.108
Parental/parenting leave, Minn. Statutes 2014 354A.095
Part-time teachers, Minn. Statutes 2014 122A.47, 354A.094
Rate changes, school aid adjustments due to, Minn. Statutes 2014 127A.50
Wrongful discharges, service credit, Minn. Statutes 2014 356.50
Employers
Benefit provision summaries, duties, Minn. Statutes 2014 356A.07
Certificates and certification, Minn. Statutes 2014 354A.095
Contributions, see Employer contributions under this topic
Dissolution, allocation of receivables, Minn. Statutes 2014 356.98
Payments by, Minn. Statutes 2014 356.551
Reports given, Minn. Statutes 2014 356.50, 356.62
Employing units, see Employers under this topic
Estate taxes, annuities or benefits, Minn. Statutes 2014 354A.11
Execution (creditors remedies), annuities or benefits, exemption, Minn. Statutes 2014 354A.11
Experience studies, Minn. Statutes 2014 356.214
Extended leaves of absence
Generally, Minn. Statutes 2014 354A.091
Higher education supplemental retirement plan members, Minn. Statutes 2014 136F.43
Fiduciaries
Activities, generally, Minn. Statutes 2014 356A.02
Assets, title, Minn. Statutes 2014 356A.06
Breach of conduct or duties, Minn. Statutes 2014 356A.09 to 356A.12
Compensation and salaries, Minn. Statutes 2014 356A.06, 356A.08
Continuing education, Minn. Statutes 2014 356A.13
Definitions, Minn. Statutes 2014 356A.01
Direct or indirect profits, Minn. Statutes 2014 356A.06
Disclosure, Minn. Statutes 2014 356A.03, 356A.06
Duties, Minn. Statutes 2014 356A.02, 356A.04, 356A.05
Economic interest statements, Minn. Statutes 2014 356A.06
Felony violations, documentation, service prohibition, Minn. Statutes 2014 356A.03, 609B.177
Generally, Minn. Statutes 2014 356A.01 to 356A.13
Investment of funds, see same under this topic
Prohibited transactions, Minn. Statutes 2014 356A.06
Service of process on, Minn. Statutes 2014 356A.12
Standard of conduct, Minn. Statutes 2014 356A.04
Filing with
Disability benefit applications, Minn. Statutes 2014 354A.36
Part-time teaching agreements, Minn. Statutes 2014 354A.094
Survivor benefits, Minn. Statutes 2014 354A.35
Financial reports
Alternative reports, Minn. Statutes 2014 356.23
Copies, distribution, Minn. Statutes 2014 356A.07
Former coordinated program, administration, Minn. Statutes 2014 354A.41
Former members
Marriage dissolution actions, Minn. Statutes 2014 356.49
Reemployment following termination, improved benefits, eligibility, Minn. Statutes 2014 354A.31
Retirement annuities, benefits, Minn. Statutes 2014 354.44
Forms
Reemployment earnings limitation, excess amounts, Minn. Statutes 2014 356.47
Survivor benefits, Minn. Statutes 2014 354A.35
Funds and accounts
Custodian bank accounts, Minn. Statutes 2014 356.001
Dedicated fund, Minn. Statutes 2014 356.63
Investment Board, certifying to, Minn. Statutes 2014 354A.022
Retirement fund, Minn. Statutes 2014 354A.09, 356.65
Garnishment, annuities or benefits, Minn. Statutes 2014 354A.11
Governing board of a pension plan, see Board of trustees under this topic
Governing body rules and policies, defined as plan documents, Minn. Statutes 2014 356A.01
Governmental subdivisions, see Employers under this topic
Heirs, payments to, refunds after death, Minn. Statutes 2014 354A.35
Insurance, public employees program, Minn. Statutes 2014 43A.316, 356.87
Interest rates
Forfeited service, refund repayments, Minn. Statutes 2014 356.44
Reemployment earnings limitation, excess amounts, Minn. Statutes 2014 356.47
Refund repayments, Minn. Statutes 2014 354A.38
Investment of funds
Authorized investments, Minn. Statutes 2014 354A.08, 356.64, 356A.06
Fiduciaries, duties, Minn. Statutes 2014 356A.02, 356A.06
Funds certified to Investment Board, Minn. Statutes 2014 354A.022
Requirements, generally, Minn. Statutes 2014 356A.06
Joint and survivor annuities
Mandatory, Minn. Statutes 2014 356.46
Survivor benefits, modification, Minn. Statutes 2014 354A.35
Lawsuits, breach of fiduciary duty, Minn. Statutes 2014 356A.12
Leaves of absence
Extended leave, Minn. Statutes 2014 136F.43, 354A.091
Maternity leave, Minn. Statutes 2014 354A.095
Parental/parenting leave, Minn. Statutes 2014 354A.095
Legislative proposals, Minn. Statutes 2014 356B.05
Liability
Cofiduciaries, Minn. Statutes 2014 356A.10
Defined, Minn. Statutes 2014 356A.01
Unfunded actuarial accrued liability, Minn. Statutes 2014 356.22
Limitation year, Minn. Statutes 2014 356.611
Loans, authorized real estate investments, Minn. Statutes 2014 356.64
Lump-sum payments, Minn. Statutes 2014 356.47
Mail and mailing
Benefit distribution notice, Minn. Statutes 2014 356.001
Retirement annuities, information, completed applications, Minn. Statutes 2014 356.46
Mandatory retirement, Minn. Statutes 2014 354A.21
Maternity leave, generally, Minn. Statutes 2014 354A.095
Meetings, open meetings, see OPEN MEETING LAW
Member contributions
Changes in|, Minn. Statutes 2014 353.27
Employers, pick up after 1982, Minn. Statutes 2014 356.62
Extended leaves of absence, Minn. Statutes 2014 354A.091
Federal compensation limits, Minn. Statutes 2014 356.611
Maternity leave, Minn. Statutes 2014 354A.095
Members receiving temporary workers' compensation payments, Minn. Statutes 2014 354A.108
Parental/parenting leave, Minn. Statutes 2014 354A.095
Part-time teachers, Minn. Statutes 2014 354A.094
Reports about, Minn. Statutes 2014 356.62
Wrongful discharges, service credit, Minn. Statutes 2014 356.50
Members
Actuarial valuations, Minn. Statutes 2014 353.27
Death caused by surviving beneficiary, loss of survivor benefits, Minn. Statutes 2014 356.406
Definitions, Minn. Statutes 2014 356.406
Eligibility, Minn. Statutes 2014 354A.05
Employment condition, Minn. Statutes 2014 354B.22
Exclusion by other plans, Minn. Statutes 2014 352.01, 353.01, 354.41
Marriage dissolution actions, information requirements, Minn. Statutes 2014 356.49
Payments by, Minn. Statutes 2014 356.551
Payments to, Minn. Statutes 2014 356.001
Proof of death, notice received, Minn. Statutes 2014 356.001
Reports received, Minn. Statutes 2014 356.47, 356.62, 356A.07
Substitute teachers, members acting as, Minn. Statutes 2014 354A.094
Municipal charter provisions, defined as plan documents, Minn. Statutes 2014 356A.01
Municipal ordinance provisions, defined as plan documents, Minn. Statutes 2014 356A.01
Normal retirement annuities, see Retirement annuities under this topic
Optional annuities
Definitions, Minn. Statutes 2014 356.46
Disability benefits, see same under this topic
Information summaries, distribution, Minn. Statutes 2014 356.46
Joint and survivor annuities, Minn. Statutes 2014 354A.35, 356.46
Lump-sum payments, Minn. Statutes 2014 354A.34
Social Security leveling adjustment option, Minn. Statutes 2014 354A.33
Parental/parenting leave, generally, Minn. Statutes 2014 354A.095
Part-time teachers
Employee and employer contributions, Minn. Statutes 2014 122A.47
Requirements, generally, Minn. Statutes 2014 354A.094
Payments by
Allowable expenses, Minn. Statutes 2014 356.001
Benefit distribution upon plan termination, Minn. Statutes 2014 356.001
Fiduciaries, duties, Minn. Statutes 2014 356A.02
Payments to, health insurance, administrative expenses, Minn. Statutes 2014 356.87
Plan documents
Copies to members, Minn. Statutes 2014 356A.07
Defined, Minn. Statutes 2014 356A.01
Portability with other retirement plans
Legislators retirement plan, Minn. Statutes 2014 3A.12
Minnesota State Retirement System, Minn. Statutes 2014 352.72
Public Employees Retirement Association, Minn. Statutes 2014 353.71
Teachers Retirement Association, Minn. Statutes 2014 354.60
Unclassified employees retirement plan, Minn. Statutes 2014 352D.12
Postretirement adjustments
Board of trustees, duties, Minn. Statutes 2014 354A.27
Calculation, Minn. Statutes 2014 354A.27
Eligibility, Minn. Statutes 2014 354A.27
Payment, amount, time, Minn. Statutes 2014 354A.27
Postretirement adjustments, lump-sum payments, conversion to monthly annuity, Minn. Statutes 2014 356.431
Prior service contributions, transfer to unclassified employees retirement plan, Minn. Statutes 2014 352D.12
Prior service credit
Purchases
Generally, Minn. Statutes 2014 356.551
Maternity leave, see same under this topic
Technical colleges faculty, transfer of coverage, effect, Minn. Statutes 2014 354B.21
Public employees insurance program, Minn. Statutes 2014 43A.316, 356.87
Purpose, Minn. Statutes 2014 356.001
Real property, authority to accept or invest in, Minn. Statutes 2014 354A.08
Recommendations by, proposed legislation, Minn. Statutes 2014 356B.05
Records and record keeping
Fiduciaries, duties, Minn. Statutes 2014 356A.02
Investments, liquidity documentation, Minn. Statutes 2014 356A.06
Optional annuities, Minn. Statutes 2014 354A.33
Reemployment earnings limitation, excess amounts, Minn. Statutes 2014 356.47
Reduced retirement annuity, see Early retirement under this topic
Reemployment earnings limitation, Minn. Statutes 2014 356.47
Refunds
Repayment to
Forfeited service credit, Minn. Statutes 2014 356.44
Generally, Minn. Statutes 2014 354A.38
Individual retirement accounts, using, Minn. Statutes 2014 356.441
Legislators retirement plan, Minn. Statutes 2014 3A.12
Minnesota State Retirement System, Minn. Statutes 2014 352.72
Public Employees Retirement Association, Minn. Statutes 2014 353.71
Qualified annuities, using, Minn. Statutes 2014 356.441
Requirements, Minn. Statutes 2014 356.441
Teachers Retirement Association, Minn. Statutes 2014 354.50
Unclassified employees retirement plan, Minn. Statutes 2014 352D.12
Service credit termination, Minn. Statutes 2014 354A.38
Reports given
Actuarial valuations, Minn. Statutes 2014 353.27
Financial reports, Minn. Statutes 2014 356.23
Marriage dissolution actions, pension benefits or rights, Minn. Statutes 2014 356.49
Reemployment earnings limitation, excess amounts, Minn. Statutes 2014 356.47
Retirees
Resumption of teaching, Minn. Statutes 2014 354A.31
Substitute teachers, employment as, Minn. Statutes 2014 354A.21
Technical college system retirees, reemployment earnings limitation, exception, Minn. Statutes 2014 354A.31
Retirement annuities
Completed applications, copies to spouses, Minn. Statutes 2014 356.46
Definitions, Minn. Statutes 2014 356.46
Early retirement, see same under this topic
MSRS, generally, Minn. Statutes 2014 352.115
Optional annuities, Minn. Statutes 2014 356.46
PERA, termination of membership, Minn. Statutes 2014 353.29
Postretirement adjustments, Minn. Statutes 2014 354A.27
Proportionate retirement annuities, Minn. Statutes 2014 354A.21
Reemployment earnings limitation, Minn. Statutes 2014 356.47
Retirement benefit accrual rate increase, Minn. Statutes 2014 356.315
Rollover election, Minn. Statutes 2014 356.47
Simultaneous payment of survivor benefits, Minn. Statutes 2014 356.40
Retirement fund
Credits to, Minn. Statutes 2014 356.65
Disbursements from, Minn. Statutes 2014 354A.09
Retirement plan alternatives, technical colleges faculty, Minn. Statutes 2014 354B.21
Rule of 90, eligibility, Minn. Statutes 2014 353.30
Salary, see Compensation and salaries under this topic
Service credit
Disability benefits, Minn. Statutes 2014 354A.36
Extended leaves of absence, Minn. Statutes 2014 354A.091
Forfeited service, refund repayments, Minn. Statutes 2014 356.44
Maternity leave, generally, Minn. Statutes 2014 354A.095
Members receiving temporary workers' compensation payments, Minn. Statutes 2014 354A.108
Parental or family leave, Minn. Statutes 2014 354A.095
Part-time teachers, Minn. Statutes 2014 354A.094
Purchase procedures, strike periods, Minn. Statutes 2014 356.195
Restored service credit, Minn. Statutes 2014 356.44
Survivor benefits, Minn. Statutes 2014 354A.35
Termination, Minn. Statutes 2014 354A.38
Wrongful discharges, Minn. Statutes 2014 356.50
Social Security
Benefits, Minn. Statutes 2014 355.01 to 355.03
Leveling adjustment option, Minn. Statutes 2014 354A.33
Spousal maintenance, income withholding, Minn. Statutes 2014 354A.11
Spouses
Retirement annuities, Minn. Statutes 2014 356.46
Survivor benefits, see same under this topic
State aid
Special direct state aid, Minn. Statutes 2014 354A.12
Termination, Minn. Statutes 2014 354A.12
Statutes of limitations, breach of fiduciary duty, Minn. Statutes 2014 356A.12
Substitute teachers
Extended leaves of absence, teaching during, Minn. Statutes 2014 354A.091
Part-time teachers, Minn. Statutes 2014 354A.094
Retirees, employment as, Minn. Statutes 2014 354A.21
Surviving spouses, payments to, Minn. Statutes 2014 356.47
Survivor benefits
Beneficiaries charged or convicted of causing member's death, Minn. Statutes 2014 356.406
Deferred annuities, Minn. Statutes 2014 354A.35
Definitions, Minn. Statutes 2014 356.406
Generally, Minn. Statutes 2014 354A.35
Joint and survivor annuities, Minn. Statutes 2014 354A.35, 356.46
Postretirement adjustments, Minn. Statutes 2014 354A.27
Simultaneous payment of retirement annuities, Minn. Statutes 2014 356.40
Survivors
Defined, Minn. Statutes 2014 356.406
Survivor benefits, see same under this topic
Teachers, definitions, Minn. Statutes 2014 355.01
Termination of plan or fund, Minn. Statutes 2014 356.001
Termination of teaching service
Extended leaves of absence, effect, Minn. Statutes 2014 354A.091
Proportionate retirement annuity, entitlement, Minn. Statutes 2014 354A.21
Refunds, see same under this topic
Theft or embezzlement from, reporting by employees, Minn. Statutes 2014 609.456
Trustees, see Board of trustees under this topic
Unfunded actuarial accrued liability, Minn. Statutes 2014 356.22
Vesting requirements
Defined, Minn. Statutes 2014 354A.011
Part-time teachers, Minn. Statutes 2014 354A.094
Service credit, see same under this topic
Violations and penalties, fiduciaries, felony violations, service prohibition, Minn. Statutes 2014 609B.177
Wrongful discharges, Minn. Statutes 2014 356.50