Accounting and bookkeeping
Financial and actuarial reporting practices, Minn. Statutes 2007 16A.055, 356.20, 356.215
Refund repayments, Minn. Statutes 2007 356.441
Accumulated contributions, abandoned amounts, disposition, Minn. Statutes 2007 356.65
Actuarial valuations
Alternative valuations, Minn. Statutes 2007 356.23
Copies, Minn. Statutes 2007 356A.07
Employee/employer contributions, changes in, Minn. Statutes 2007 353.27
Financial reporting, Minn. Statutes 2007 356.20
Generally, Minn. Statutes 2007 356.214, 356.215
Legislature, rights, Minn. Statutes 2007 356.22
Supplemental actuarial valuations, Minn. Statutes 2007 356.23
Survivor benefits, Minn. Statutes 2007 353E.07
Actuaries
Actuarial valuations, see same under this topic
Approved actuaries, Minn. Statutes 2007 356.214, 356.215
Generally, Minn. Statutes 2007 356.214
Administration
Expenses, Minn. Statutes 2007 353E.01, 356.215
Public Employees Retirement Association, duties, Minn. Statutes 2007 353E.01
Age of retirement
Disability benefits, termination, Minn. Statutes 2007 353E.06
Early retirement, Minn. Statutes 2007 353E.04
Normal retirement age, Minn. Statutes 2007 353.01, 354A.011, 356.403
Normal retirement annuities, Minn. Statutes 2007 353E.04
Survivor benefits, Minn. Statutes 2007 353E.07
Annuities
Abandoned amounts, disposition, Minn. Statutes 2007 356.65
Automatic deposit, Minn. Statutes 2007 356.401
Combined service annuities, Minn. Statutes 2007 356.30
Deferred annuities, Minn. Statutes 2007 356.30
Exemption from process, Minn. Statutes 2007 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 2007 356.40
Qualified annuities, using for refund repayments, Minn. Statutes 2007 356.441
Repayment, wrongful discharges, Minn. Statutes 2007 356.50
Retirement annuities, see Normal retirement annuities under this topic
Service credit purchase procedures, strike periods, Minn. Statutes 2007 356.195
Appeals procedure, Minn. Statutes 2007 356.96
Appropriations to, withholding
Investment reporting noncompliance, Minn. Statutes 2007 356.219
Assets
Definitions, Minn. Statutes 2007 356.215
Investment diversification, Minn. Statutes 2007 356A.06
Limitations on use, Minn. Statutes 2007 356.63
Market valuation method, Minn. Statutes 2007 356.215
Title, holding, Minn. Statutes 2007 356A.06
Audits and examinations, financial reporting requirements, Minn. Statutes 2007 356.20
Average salary, defined, Minn. Statutes 2007 353E.04
Beneficiaries, payments to, Minn. Statutes 2007 353E.07, 356.001
Benefits
Abandoned amounts, disposition, Minn. Statutes 2007 356.65
Automatic deposit, Minn. Statutes 2007 356.401
Benefit provisions summary, Minn. Statutes 2007 356A.07
Combined service benefits, Minn. Statutes 2007 356.302, 356.303
Definitions, Minn. Statutes 2007 356A.01
Disability benefits, see same under this topic
Eligible rollover distributions, Minn. Statutes 2007 356.635
Exemption from process, Minn. Statutes 2007 356.401
Fiduciaries, duties, Minn. Statutes 2007 356A.02
Internal Revenue Code compliance, Minn. Statutes 2007 356.635
Maximum benefit limitations, Minn. Statutes 2007 356.611
Members' nonforfeitable interest, Minn. Statutes 2007 356.001
Payment, Minn. Statutes 2007 356.40
Recipients, defined, Minn. Statutes 2007 356A.01
Survivor benefits, see Joint and survivor annuities under this topic
Termination of plan or fund, procedures, Minn. Statutes 2007 356.001
Termination or denial, Minn. Statutes 2007 356.96
Breach of fiduciary duty
Cofiduciaries, liability, Minn. Statutes 2007 356A.10
Generally, Minn. Statutes 2007 356A.09
Indemnification, Minn. Statutes 2007 356A.11
Lawsuits, Minn. Statutes 2007 356A.12
Buybacks
Prior service credit, Minn. Statutes 2007 356.95
Service credit, Minn. Statutes 2007 356.195, 356.30
Certificates and certification
Economic interest statements, list of filings, Minn. Statutes 2007 356A.06
Certiorari, appeals of benefit termination or denial, Minn. Statutes 2007 356.96
Chief administrative officer, duties, see Executive director under PUBLIC EMPLOYEES RETIREMENT ASSOCIATION (PERA)
Cofiduciaries
Duties, generally, Minn. Statutes 2007 356A.10
Liability, Minn. Statutes 2007 356A.10
Service of process on, Minn. Statutes 2007 356A.12
Combined investment fund, participation, Minn. Statutes 2007 353E.01
Combined service annuities
Amount, formula, Minn. Statutes 2007 353E.04, 356.30
Deferred annuities, Minn. Statutes 2007 353E.05, 356.30
Service credit, formula, Minn. Statutes 2007 356.30
Combined service disability benefits, Minn. Statutes 2007 353E.06, 356.302
Combined service survivor benefits, Minn. Statutes 2007 356.303
Compensation and salaries
Average salary, defined, Minn. Statutes 2007 353E.04
Fiduciaries, Minn. Statutes 2007 356A.06, 356A.08
Contested cases
Adverse determination of eligibility, benefits, or other rights, Minn. Statutes 2007 356A.07
Appeals of benefit termination or denial, Minn. Statutes 2007 356.96
Continuing education, Minn. Statutes 2007 356A.13
Contributions to more than one public retirement plan
Retirement age, Minn. Statutes 2007 353.01
Teachers Retirement Association, Minn. Statutes 2007 354.094
Copies, plan documents, summaries, and reports, Minn. Statutes 2007 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 2007 356.001
Data, access, marriage dissolution, Minn. Statutes 2007 356.49
Dedicated fund, Minn. Statutes 2007 356.63
Deferred annuities, augmentation, combined service annuities, Minn. Statutes 2007 353E.05, 353E.06, 356.30
Deferred compensation, see STATE DEFERRED COMPENSATION PLAN
Definitions
Actuarial valuations, Minn. Statutes 2007 356.215
Local government correctional service retirement plan, Minn. Statutes 2007 353E.001, 353E.02, 353E.04
Loss of survivor benefits, Minn. Statutes 2007 356.406
Public pension fiduciary responsibility, Minn. Statutes 2007 356A.01, 356A.06
Dependent children, see Survivor benefits under this topic
Depositories, designation, Minn. Statutes 2007 356A.06
Disability benefits
Adjustments, certain recipients, Minn. Statutes 2007 356.41
Combined service disability benefits, Minn. Statutes 2007 353E.06, 356.302
Definitions, Minn. Statutes 2007 353E.001
Disability determination procedures, Minn. Statutes 2007 353.031
Generally, Minn. Statutes 2007 353E.06
Medical advisor, duties, Minn. Statutes 2007 353.031
Optional annuities, see same under this topic
Supplemental needs trusts, Minn. Statutes 2007 356.465
Wrongful discharges, effect on, Minn. Statutes 2007 356.50
Disclosure
Actuarial valuations, Minn. Statutes 2007 356.215
Fiduciaries, Minn. Statutes 2007 356A.03, 356A.06
Financial reporting requirements, Minn. Statutes 2007 356.20
Dissolution of marriage, retirement benefits or rights
Information regarding, Minn. Statutes 2007 356.49
Early retirement
Incentive, Minn. Statutes 2007 356.351
Normal retirement annuities, Minn. Statutes 2007 353E.04
Survivor benefits, Minn. Statutes 2007 353E.07
Economic interest statements, fiduciaries, Minn. Statutes 2007 356A.06
Employee contributions, see Member contributions under this topic
Employees of the retirement plan
Indemnification, breach of fiduciary duty, Minn. Statutes 2007 356A.11
Employer contributions
Amount, Minn. Statutes 2007 353E.03
Changes in, Minn. Statutes 2007 353.27
Collection, Minn. Statutes 2007 353E.01
Depositing, Minn. Statutes 2007 353E.01
Failure to pay, collection process, Minn. Statutes 2007 353.28
Medicare coverage, Minn. Statutes 2007 355.095
Workers' compensation recipients, service credit, Minn. Statutes 2007 353.01
Wrongful discharges, service credit, Minn. Statutes 2007 356.50
Employers
Benefit provision summaries, duties, Minn. Statutes 2007 356A.07
Certificates and certification, local government correctional service employees, Minn. Statutes 2007 353E.02
Certifying to, employer contributions, amounts due, Minn. Statutes 2007 353.28
Contributions, see Employer contributions under this topic
Dissolution, allocation of receivables, Minn. Statutes 2007 356.98
Reports given
Employee contribution pick ups, Minn. Statutes 2007 356.62
Wrongful discharges, Minn. Statutes 2007 356.50
Reports received, financial reports, Minn. Statutes 2007 356.20
Employing units, duties, see Employers under this topic
Establishment, Minn. Statutes 2007 353E.01
Exclusions from coverage, Minn. Statutes 2007 353.01
Executive director
Benefit termination or denial, appeals, Minn. Statutes 2007 356.96
Experience studies, Minn. Statutes 2007 356.214, 356.215
Fiduciaries
Activities, generally, Minn. Statutes 2007 356A.02
Breach of conduct or duties, Minn. Statutes 2007 356A.09 to 356A.12
Cofiduciaries, Minn. Statutes 2007 356A.01, 356A.10, 356A.12
Compensation and salaries, Minn. Statutes 2007 356A.06, 356A.08
Continuing education, Minn. Statutes 2007 356A.13
Definitions, Minn. Statutes 2007 356A.01
Direct or indirect profits, Minn. Statutes 2007 356A.06
Disclosure, Minn. Statutes 2007 356A.03, 356A.06
Duties, Minn. Statutes 2007 356A.02, 356A.04, 356A.05
Economic interest statements, Minn. Statutes 2007 356A.06
Felony violations, documentation, service prohibition, Minn. Statutes 2007 356A.03, 609B.177
Generally, Minn. Statutes 2007 356A.01 to 356A.13
Investments, duties, Minn. Statutes 2007 356A.02, 356A.06
Prohibited transactions, Minn. Statutes 2007 356A.06
Service of process on, Minn. Statutes 2007 356A.12
Standard of conduct, Minn. Statutes 2007 356A.04
Financial reports
Alternative reports, Minn. Statutes 2007 356.23
Copies, distribution, Minn. Statutes 2007 356.20, 356A.07
Requirements, generally, Minn. Statutes 2007 356.20
Former members, marriage dissolution actions
Information requirements, Minn. Statutes 2007 356.49
Funds and accounts
Custodian bank accounts, Minn. Statutes 2007 356.001
Dedicated fund, Minn. Statutes 2007 356.63
Local government correctional service retirement fund, Minn. Statutes 2007 356.65
Special fund, Minn. Statutes 2007 353E.01, 356.65
Generally, Minn. Statutes 2007 353E.01 to 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 2007 356A.01
Governmental subdivisions, duties, see Employers under this topic
Hearings, appeals of benefit termination or denial, Minn. Statutes 2007 356.96
Insurance, public employees program, Minn. Statutes 2007 43A.316, 356.87
Interest rates
Actuarial valuations, Minn. Statutes 2007 356.215
Forfeited service, refund repayments, Minn. Statutes 2007 356.44
Workers' compensation recipients, service credit contributions, Minn. Statutes 2007 353.01
Investment of funds
Fiduciaries, duties, Minn. Statutes 2007 356A.02, 356A.06
Investment expenses, Minn. Statutes 2007 356.215
Policy statement, Minn. Statutes 2007 356.219
Reports about, Minn. Statutes 2007 356.219
Requirements, generally, Minn. Statutes 2007 356A.06
Joint and survivor annuities
Adjustments, certain recipients, Minn. Statutes 2007 356.41
Beneficiaries charged or convicted of causing member's death, suspension, forfeiture, and recovery, Minn. Statutes 2007 356.406
Combined service survivor benefits, Minn. Statutes 2007 356.303
Definitions, Minn. Statutes 2007 356.406
Election of, Minn. Statutes 2007 353E.07
Lawsuits, breach of fiduciary duty, Minn. Statutes 2007 356A.12
Liability
Cofiduciaries, Minn. Statutes 2007 356A.10
Unfunded actuarial accrued liability, Minn. Statutes 2007 356.215, 356.22
Local government correctional service employee, defined, Minn. Statutes 2007 353E.02
Local government correctional service retirement fund
Credits to, abandoned contributions, annuities, or benefits, Minn. Statutes 2007 356.65
Deposits, appropriations, and disbursements, Minn. Statutes 2007 353E.01
Mail and mailing
Benefit distribution notice, Minn. Statutes 2007 356.001
Retirement annuities, information, completed applications, Minn. Statutes 2007 356.46
Meetings, see OPEN MEETING LAW
Member contributions
Amount, Minn. Statutes 2007 353E.03
Changes in, Minn. Statutes 2007 353.27
Collection, Minn. Statutes 2007 353E.01
Depositing, Minn. Statutes 2007 353E.01
Employers, pick up after 1982, Minn. Statutes 2007 356.62
Federal compensation limits, Minn. Statutes 2007 356.611
Referendum, Medicare coverage, Minn. Statutes 2007 355.095
Reports about, Minn. Statutes 2007 356.62
Workers' compensation recipients, service credit, Minn. Statutes 2007 353.01
Wrongful discharges, service credit, Minn. Statutes 2007 356.50
Members
Actuarial valuations, Minn. Statutes 2007 356.215
Benefit termination or denial, notices received, Minn. Statutes 2007 356.96
Death caused by surviving beneficiary, loss of survivor benefits, Minn. Statutes 2007 356.406
Definitions, Minn. Statutes 2007 356.406, 356A.01
Included employees, Minn. Statutes 2007 353E.02
Marriage dissolution actions, information requirements, Minn. Statutes 2007 356.49
Payments to, benefit distribution upon plan termination, Minn. Statutes 2007 356.001
Proof of death, notice, Minn. Statutes 2007 356.001
Reports received, Minn. Statutes 2007 356.20, 356.62, 356A.07
Transfer from PERA general plan, state aid reduction prohibited, Minn. Statutes 2007 273.1385
Normal retirement annuities
Amount, formula, Minn. Statutes 2007 352.115, 353E.04
Benefits, Minn. Statutes 2007 354.44
Completed applications, copies to spouses, Minn. Statutes 2007 356.46
Coordinated benefits, Minn. Statutes 2007 354A.31
Deferred annuities, augmentation, Minn. Statutes 2007 353E.05, 353E.06, 356.30
Early retirement, Minn. Statutes 2007 353E.04, 353E.07
Exemption from process, Minn. Statutes 2007 356.401
Generally, Minn. Statutes 2007 353E.04
Optional annuities, see same under this topic
PERA, termination of membership, Minn. Statutes 2007 353.29
Simultaneous payment of survivor benefits, Minn. Statutes 2007 356.40
Notice given
Benefit distribution, Minn. Statutes 2007 356.001
Benefit termination or denial, Minn. Statutes 2007 356.96
Investment restrictions, Minn. Statutes 2007 356A.06
Optional annuities
Accrual, Minn. Statutes 2007 353E.06
In lieu of disability benefits, Minn. Statutes 2007 353E.06
In lieu of normal retirement annuities, Minn. Statutes 2007 353E.04
Information summaries, distribution, Minn. Statutes 2007 356.46
Supplemental needs trusts, Minn. Statutes 2007 356.465
Surviving spouse optional annuity, see Joint and survivor annuities under this topic
Survivor benefits, Minn. Statutes 2007 353E.07
Payments by
Actuarial costs, Minn. Statutes 2007 356.214
Allowable expenses, Minn. Statutes 2007 356.001
Benefit distribution upon plan termination, Minn. Statutes 2007 356.001
Fiduciaries, duties, Minn. Statutes 2007 356A.02
Payments to, health insurance, administrative expenses, Minn. Statutes 2007 356.87
Plan documents, copies to members, Minn. Statutes 2007 356A.07
Portability with other retirement plans
Legislators retirement plan, Minn. Statutes 2007 3A.12
Minneapolis Employees Retirement Fund, Minn. Statutes 2007 422A.16
Minnesota State Retirement System, Minn. Statutes 2007 352.72
Public Employees Retirement Association, Minn. Statutes 2007 353.71
Teachers retirement, Saint Paul and Duluth, Minn. Statutes 2007 354A.39
Teachers Retirement Association, Minn. Statutes 2007 354.60
Postretirement investment fund, participation, Minn. Statutes 2007 353.271, 353E.01
Prior service credit, purchases, Minn. Statutes 2007 356.30, 356.95
Public employees insurance program, Minn. Statutes 2007 43A.316, 356.87
Purpose, Minn. Statutes 2007 356.001
Records and record keeping
Appeals of benefit termination or denial, Minn. Statutes 2007 356.96
Fiduciaries, duties, Minn. Statutes 2007 356A.02
Investments, liquidity documentation, Minn. Statutes 2007 356A.06
Refunds
Automatic deposit, Minn. Statutes 2007 356.401
Public Employees Retirement Association, Minn. Statutes 2007 353.34
Repayment to
Combined service annuities, Minn. Statutes 2007 356.30
Forfeited service credit, Minn. Statutes 2007 356.44
Generally, Minn. Statutes 2007 356.441
Legislators retirement plan, Minn. Statutes 2007 3A.12
Minneapolis Employees Retirement Fund, Minn. Statutes 2007 422A.22
Minnesota State Retirement System, Minn. Statutes 2007 352.72
Public Employees Retirement Association, Minn. Statutes 2007 353.71
Teachers Retirement Association, Minn. Statutes 2007 354.50
Survivor benefits, Minn. Statutes 2007 353E.07
Reports given
Actuarial valuations, Minn. Statutes 2007 356.215
Experience studies, Minn. Statutes 2007 356.215
Financial reports, Minn. Statutes 2007 356.20, 356.23
Investment of funds, Minn. Statutes 2007 356.219
Marriage dissolution actions, pension benefits or rights, Minn. Statutes 2007 356.49
State auditor, duties, Minn. Statutes 2007 356.219
Reserves, prior service credit purchases, Minn. Statutes 2007 356.30
Retirement annuities, see Normal retirement annuities under this topic
Rule of 90, eligibility, Minn. Statutes 2007 353.30
Salary, see Compensation and salaries under this topic
Service credit
Combined service annuities, Minn. Statutes 2007 356.30
Combined service benefits, Minn. Statutes 2007 356.302, 356.303
Disability benefits, Minn. Statutes 2007 353E.06
Early retirement, Minn. Statutes 2007 353E.04
Forfeited service, refund repayments, Minn. Statutes 2007 356.44
Normal retirement benefits, Minn. Statutes 2007 353E.04
Purchase procedure, authorized leave of absence, Minn. Statutes 2007 353.0161
Restored service credit, Minn. Statutes 2007 356.44
Survivor benefits, Minn. Statutes 2007 353E.07
Workers' compensation recipients, Minn. Statutes 2007 353.01
Wrongful discharges, Minn. Statutes 2007 356.50
Spouses, retirement annuities, Minn. Statutes 2007 356.46
State aid, withholding, investment reporting noncompliance, Minn. Statutes 2007 356.219
Statutes of limitations, breach of fiduciary duty, Minn. Statutes 2007 356A.12
Successor organizations, Minn. Statutes 2007 356.20, 356.215
Supplemental needs trusts, optional annuity, Minn. Statutes 2007 356.465
Surviving child, see Survivor benefits under this topic
Surviving spouses, see Survivor benefits under this topic
Survivor benefits
Exemption from process, Minn. Statutes 2007 356.401
Generally, Minn. Statutes 2007 353E.07
Joint and survivor annuities, see same under this topic
Simultaneous payment of retirement annuities, Minn. Statutes 2007 356.40
Termination of plan or fund, Minn. Statutes 2007 356.001
Transfer of funds, postretirement conversion, Minn. Statutes 2007 356.431
Unfunded actuarial accrued liability, Minn. Statutes 2007 356.215, 356.22
Vesting requirements, see Service credit under this topic
Violations and penalties
Fiduciaries, felony violations, service prohibition, Minn. Statutes 2007 609B.177
Investment reporting, noncompliance, Minn. Statutes 2007 356.219
Prohibited transactions, defined, Minn. Statutes 2007 356A.06
Waivers
State aid or appropriations, withholding for investment reporting noncompliance, Minn. Statutes 2007 356.219
Survivor benefits, Minn. Statutes 2007 353E.07
Workers' compensation benefits
Service credit, while receiving temporary benefits, Minn. Statutes 2007 353.01
Wrongful discharges, Minn. Statutes 2007 356.50
Years of service, see Service credit under this topic