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2007 Minnesota Statutes Index (topics)

MINNEAPOLIS EMPLOYEES RETIREMENT FUND (MERF)

Accounting and bookkeeping

Financial and actuarial reporting practices, Minn. Statutes 2007 16A.055, 2007 356.20, 2007 356.215

Refund repayments, Minn. Statutes 2007 356.441

Retirement benefit fund, Minn. Statutes 2007 422A.06

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

Costs, payment, Minn. Statutes 2007 356.214

Data, Minn. Statutes 2007 422A.04

Deferred retirement allowances, Minn. Statutes 2007 422A.16

Definitions, Minn. Statutes 2007 356.215, 2007 422A.01

Disability allowances, Minn. Statutes 2007 422A.16

Early retirement, Minn. Statutes 2007 353.30

Employee/employer contributions, changes in, Minn. Statutes 2007 353.27

Financial reporting, Minn. Statutes 2007 356.20

Generally, Minn. Statutes 2007 356.214, 2007 356.215

Legislature, rights, Minn. Statutes 2007 356.22

Optional annuities, Minn. Statutes 2007 422A.15

Quadrennial projection valuations, Minn. Statutes 2007 16A.055, 2007 356.215

Reports about, Minn. Statutes 2007 356.215, 2007 422A.06

Reserves, Minn. Statutes 2007 422A.06

Retirement benefit fund, Minn. Statutes 2007 422A.06

Supplemental actuarial valuations, Minn. Statutes 2007 356.23

Survivor benefits, Minn. Statutes 2007 422A.23

Survivor's benefit fund, Minn. Statutes 2007 422A.23, 2007 422A.231

Actuaries

Actuarial valuations, see same under this topic

Approved actuaries, Minn. Statutes 2007 356.214, 2007 356.215

Contracts, Minn. Statutes 2007 356.214, 2007 422A.06

Duties, Minn. Statutes 2007 356.214, 2007 422A.06

Administration

Executive director, duties, Minn. Statutes 2007 422A.03

Expenses, Minn. Statutes 2007 356.215, 2007 422A.06

Proposed legislation, Minn. Statutes 2007 356B.05

Rulemaking, generally, Minn. Statutes 2007 422A.03

Age of retirement

Combined service disability benefits, Minn. Statutes 2007 356.302

Deferred retirement allowances, Minn. Statutes 2007 422A.16

Elected city officials, Minn. Statutes 2007 422A.09

Formula pension and annuity, Minn. Statutes 2007 422A.15

Normal retirement age, Minn. Statutes 2007 353.01, 2007 354A.011, 2007 356.403

Proportionate retirement annuities, Minn. Statutes 2007 356.32

Allowances

Deferred retirement allowances, Minn. Statutes 2007 422A.16

Disability allowances, see same under this topic

Early retirement, see same under this topic

Generally, Minn. Statutes 2007 422A.24

Retirement allowances, see same under this topic

Service allowances, Minn. Statutes 2007 422A.01, 2007 422A.15

Annuities

Abandoned amounts, disposition, Minn. Statutes 2007 356.65

Additional annuities, Minn. Statutes 2007 422A.06, 2007 422A.15

Allowances, see same under this topic

Automatic deposit, Minn. Statutes 2007 356.401

Combined service annuities, Minn. Statutes 2007 356.30

Exemption from process, Minn. Statutes 2007 356.401

Formula pension and annuity, Minn. Statutes 2007 422A.15

Increases, automatic, Minn. Statutes 2007 422A.06

Joint and survivor option, Minn. Statutes 2007 422A.17

Optional annuities, see Optional defined contribution annuity under this topic

Payment, date, Minn. Statutes 2007 356.40

Proportionate retirement annuities, Minn. Statutes 2007 356.32

Qualified annuities, using for refund repayments, Minn. Statutes 2007 356.441

Repayment, wrongful discharges, Minn. Statutes 2007 356.50

Appropriations to

Continuing appropriations, Minn. Statutes 2007 422A.25

Withholding, investment reporting noncompliance, Minn. Statutes 2007 356.219

Assets

Definitions, Minn. Statutes 2007 356.215

Investment, see Investment of funds under this topic

Limitations on use, Minn. Statutes 2007 356.63

Market valuation method, Minn. Statutes 2007 356.215

Transfer between accounts, Minn. Statutes 2007 422A.05, 2007 422A.06

Assignments, allowances, benefits, or refunds, Minn. Statutes 2007 422A.24

Attachment, allowances, benefits, or refunds, Minn. Statutes 2007 422A.24

Audits and examinations, financial reporting, Minn. Statutes 2007 356.20

Basic members, retirement annuities, benefit computation, Minn. Statutes 2007 353.46

Beneficiaries

Data, classification, disclosure, Minn. Statutes 2007 13.63

Designation, Minn. Statutes 2007 422A.16, 2007 422A.17, 2007 422A.23

Payments to

Benefit distribution upon plan termination, Minn. Statutes 2007 356.001

Death benefits, Minn. Statutes 2007 422A.23

Deferred retirement allowances, Minn. Statutes 2007 422A.16

Refunds, Minn. Statutes 2007 422A.22

Retirement allowances, Minn. Statutes 2007 422A.15

Survivor benefits, Minn. Statutes 2007 422A.23

Benefits

Abandoned amounts, disposition, Minn. Statutes 2007 356.65

Assignment, Minn. Statutes 2007 422A.24

Automatic deposit, Minn. Statutes 2007 356.401

Benefit provisions summary, Minn. Statutes 2007 356A.07

Combined service benefits, Minn. Statutes 2007 356.302, 2007 356.303

Death benefits, Minn. Statutes 2007 422A.20, 2007 422A.23

Definitions, Minn. Statutes 2007 356A.01

Disability benefits, see Disability allowances 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

Generally, see Allowances under this topic

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, date, Minn. Statutes 2007 356.40

Supplemental benefits, Minn. Statutes 2007 356.43

Termination of plan or fund, procedures, Minn. Statutes 2007 356.001

Board of trustees

Certifying to, retirement benefit fund, reserves, Minn. Statutes 2007 422A.06

Duties, generally, Minn. Statutes 2007 422A.03 to 2007 422A.06

Expense reimbursement, Minn. Statutes 2007 422A.04

Generally, Minn. Statutes 2007 422A.03

Meetings, Minn. Statutes 2007 356A.08, 2007 422A.03

Members, Minn. Statutes 2007 356A.01 to 2007 356A.13, 2007 422A.02, 2007 422A.05

Oath of office, Minn. Statutes 2007 422A.04

Trustees and custodians of funds, acting as, Minn. Statutes 2007 422A.05

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, 2007 422A.05

Buybacks

Prior service credit, see same under this topic

Service credit, wrongful discharges, Minn. Statutes 2007 356.50

Certificates and certification

Deposit accumulation fund, insufficient assets, Minn. Statutes 2007 422A.101

Timing of reports, Minn. Statutes 2007 356.219

Certiorari, appeals of benefit termination or denial, Minn. Statutes 2007 356.98

Chief administrative officer, see Executive director under this topic

Child support, income withholding, Minn. Statutes 2007 422A.24

Cofiduciaries

Duties, generally, Minn. Statutes 2007 356A.10

Liability, Minn. Statutes 2007 356A.10

Service of process on, Minn. Statutes 2007 356A.12

Combined service annuities, Minn. Statutes 2007 356.30

Combined service disability benefits, Minn. Statutes 2007 356.302

Combined service survivor benefits, Minn. Statutes 2007 356.303

Compensation and salaries

Covered salary, limitation, Minn. Statutes 2007 422A.01

Employees, Minn. Statutes 2007 422A.03

Executive director, Minn. Statutes 2007 422A.03

Fiduciaries, Minn. Statutes 2007 356A.08

Conflicts of interest, board of trustees, Minn. Statutes 2007 422A.05

Contested cases, adverse determination of eligibility, benefits, or other rights, Minn. Statutes 2007 356A.07

Continuation, employees transferred to local social services agency, Minn. Statutes 2007 256D.21

Continuing education, fiduciaries, Minn. Statutes 2007 356A.13

Contracts and agreements, actuarial services, Minn. Statutes 2007 422A.06

Contributing class

Deferred retirement allowances, Minn. Statutes 2007 422A.16

Exclusive representative, employees' union, membership during leave of absence, Minn. Statutes 2007 422A.09

Military service credit, Minn. Statutes 2007 422A.11

Optional defined contribution annuity, see same under this topic

Post-1979 hires, membership prohibited, Minn. Statutes 2007 422A.26

Retirement, Minn. Statutes 2007 422A.13

Service allowances, Minn. Statutes 2007 422A.01, 2007 422A.15

Service credit, calculation, Minn. Statutes 2007 422A.15, 2007 422A.155

Contributions to more than one public retirement plan

Restrictions, Minn. Statutes 2007 354.094

Retirement age, Minn. Statutes 2007 353.01

Copies, plan documents, summaries, and reports, Minn. Statutes 2007 356A.07

Cost-of-living adjustments

Metropolitan Airports Commission firefighters and peace officers, reduced adjustment, Minn. Statutes 2007 422A.151

Reserve transfers, Minn. Statutes 2007 422A.06

Coverage by more than one system, see Portability with other retirement plans under this topic

Covered employees, referendum, Medicare coverage, Minn. Statutes 2007 355.095

Covered governmental entity, see Employers under this topic

Creditors remedies, allowances, benefits, or refunds, use prohibited, Minn. Statutes 2007 422A.24

Custodian bank accounts, establishment, Minn. Statutes 2007 356.001

Data

Access, marriage dissolution actions, Minn. Statutes 2007 356.49

Classification, disclosure, Minn. Statutes 2007 13.63

Death benefits

Generally, Minn. Statutes 2007 422A.20

Lump-sum death benefits, Minn. Statutes 2007 422A.23

Survivor benefits, death benefits in lieu of, Minn. Statutes 2007 422A.23

Death-while-active refund, Minn. Statutes 2007 422A.22

Decedents estates, payments to

Deferred retirement allowances, Minn. Statutes 2007 422A.16

Refunds, Minn. Statutes 2007 422A.22

Survivor benefits, Minn. Statutes 2007 422A.23

Dedicated funds, Minn. Statutes 2007 356.63

Deferred annuities, Minn. Statutes 2007 356.30, 2007 422A.16

Deferred compensation, see STATE DEFERRED COMPENSATION PLAN

Deferred retirement allowances

Augmentation, Minn. Statutes 2007 356.30, 2007 422A.16

Generally, Minn. Statutes 2007 422A.16

Deferred yield adjustment account, establishment, Minn. Statutes 2007 422A.06

Definitions

Actuarial valuations, Minn. Statutes 2007 356.215, 2007 422A.01

Generally, Minn. Statutes 2007 422A.01, 2007 422A.15

Loss of survivor benefits, Minn. Statutes 2007 356.406

Public Employees Retirement Association, Minn. Statutes 2007 353.01

Public pension fiduciary responsibility, Minn. Statutes 2007 356A.01, 2007 356A.02

Social Security law, Minn. Statutes 2007 355.01

Dependents, payments to, Minn. Statutes 2007 422A.16, 2007 422A.23

Deposit accumulation fund

Assets, transfer between accounts, Minn. Statutes 2007 422A.05, 2007 422A.06

Credits to, Minn. Statutes 2007 422A.12

Generally, Minn. Statutes 2007 422A.06

Insufficient assets or deficiencies, procedures, Minn. Statutes 2007 422A.101

Payments from, Minn. Statutes 2007 422A.05, 2007 422A.06

Transfer amounts payable, interest on, Minn. Statutes 2007 422A.06

Deposits to, Minn. Statutes 2007 422A.05, 2007 422A.08

Disability allowances

Application for, Minn. Statutes 2007 422A.14, 2007 422A.18

Combined service disability benefits, Minn. Statutes 2007 356.302

Definitions, Minn. Statutes 2007 422A.01

Effective date, Minn. Statutes 2007 422A.14

Eligibility, Public Employees Retirement Association members, Minn. Statutes 2007 353.46

Generally, Minn. Statutes 2007 422A.16, 2007 422A.18

Health insurance premiums, withholding, Minn. Statutes 2007 356.87

Metropolitan Airports Commission firefighters and peace officers, Minn. Statutes 2007 422A.151

Service credit provisions, Minn. Statutes 2007 422A.19

Supplemental needs trusts, Minn. Statutes 2007 356.465

Disability benefit fund, Minn. Statutes 2007 422A.05, 2007 422A.06

Disability benefits, wrongful discharges, effect on, Minn. Statutes 2007 356.50

Disclosure

Actuarial valuations, Minn. Statutes 2007 356.215

Financial reporting, Minn. Statutes 2007 356.20

Dissolution of marriage

Division of property, Minn. Statutes 2007 422A.24

Retirement benefits or rights, Minn. Statutes 2007 356.49

Early retirement

Actuarial reduction, Minn. Statutes 2007 352.116

Actuarial valuations, Minn. Statutes 2007 353.30

Combined service, Minn. Statutes 2007 353.71

Coordinated benefits, Minn. Statutes 2007 354A.31

Eligibility, Minn. Statutes 2007 353.30

Generally, Minn. Statutes 2007 422A.16

Incentive, Minn. Statutes 2007 356.351

Employee contributions

Changes in, Minn. Statutes 2007 353.27

Definitions, Minn. Statutes 2007 422A.01

Employers, pick up after 1982, Minn. Statutes 2007 356.62

Exclusive representative, employees' union, Minn. Statutes 2007 422A.09

Federal compensation limits, Minn. Statutes 2007 356.611

Generally, Minn. Statutes 2007 422A.10

Military service credit, Minn. Statutes 2007 422A.11

Prior service credit, Minn. Statutes 2007 422A.08

Rate changes, survivor's benefit fund, Minn. Statutes 2007 422A.23

Reports about, Minn. Statutes 2007 356.62

State legislators, Minn. Statutes 2007 422A.16

Voluntary contributions, Minn. Statutes 2007 422A.10, 2007 422A.15, 2007 422A.16, 2007 422A.23

Wrongful discharges, service credit, Minn. Statutes 2007 356.50

Employees of the retirement plan

Fiduciary duties, Minn. Statutes 2007 422A.05

Indemnification, breach of fiduciary duty, Minn. Statutes 2007 356A.11

Employees, see Members under this topic

Employer contributions

Cancellation, Minn. Statutes 2007 422A.16

Changes in, Minn. Statutes 2007 353.27

Current and future contributions, cost allocation, Minn. Statutes 2007 422A.231

Defined as pension, Minn. Statutes 2007 422A.01

Generally, Minn. Statutes 2007 422A.101

Hennepin County elected officials, Minn. Statutes 2007 422A.09, 2007 422A.22

Medicare coverage, Minn. Statutes 2007 355.095

Police state aid, applying toward, Minn. Statutes 2007 69.031

Property tax levies, Minn. Statutes 2007 126C.41, 2007 354A.12, 2007 422A.101

School districts, retirees' health benefits, Minn. Statutes 2007 126C.41

Wrongful discharges, service credit, Minn. Statutes 2007 356.50

Employers

Benefit provision summaries, duties, Minn. Statutes 2007 356A.07

Contributions, see Employer contributions under this topic

Dissolution, allocation of receivables, Minn. Statutes 2007 356.98

Payments by, prior service credit purchases, Minn. Statutes 2007 356.551

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 422A.06

Estate taxes, allowances, benefits, or refunds, exemption, Minn. Statutes 2007 422A.24

Exclusions from coverage, Metropolitan Airports Commission police and firefighters, Minn. Statutes 2007 353.64

Execution (creditors remedies)

Allowances, benefits, or refunds, exemption, Minn. Statutes 2007 422A.24

Executive director

Definitions, Minn. Statutes 2007 356A.01, 2007 356A.02

Duties, generally, Minn. Statutes 2007 422A.03, 2007 422A.05

Fiduciary duties, Minn. Statutes 2007 356A.01 to 2007 356A.13, 2007 422A.05

Generally, Minn. Statutes 2007 422A.03

Prior service credit purchases, duties, Minn. Statutes 2007 356.551

Experience studies, Minn. Statutes 2007 356.214, 2007 356.215, 2007 422A.06

Fiduciaries

Activities, generally, Minn. Statutes 2007 356A.02

Breach of conduct or duties, Minn. Statutes 2007 356A.09 to 2007 356A.12, 2007 422A.05

Cofiduciaries, Minn. Statutes 2007 356A.01, 2007 356A.10, 2007 356A.12

Compensation and salaries, Minn. Statutes 2007 356A.08

Continuing education, Minn. Statutes 2007 356A.13

Definitions, Minn. Statutes 2007 356A.01

Disclosure, Minn. Statutes 2007 356A.03

Duties, Minn. Statutes 2007 356A.02, 2007 356A.04, 2007 356A.05, 2007 422A.05

Felony violations, documentation, service prohibition, Minn. Statutes 2007 356A.03, 2007 609B.177

Generally, Minn. Statutes 2007 356A.01 to 2007 356A.13

Investments, duties, Minn. Statutes 2007 356A.02, 2007 422A.05

Service of process on, Minn. Statutes 2007 356A.12

Standard of conduct, Minn. Statutes 2007 356A.04, 2007 422A.05

Filing with

Annuities, refusal of automatic increases, Minn. Statutes 2007 422A.06

Beneficiaries, designation, Minn. Statutes 2007 422A.16, 2007 422A.17, 2007 422A.22

City officers and employees, membership applications, Minn. Statutes 2007 422A.09

Death benefit applications, Minn. Statutes 2007 422A.20

Deferred retirement allowance applications, Minn. Statutes 2007 422A.16

Disability allowance applications, Minn. Statutes 2007 422A.14, 2007 422A.16, 2007 422A.18

Early withdrawal applications, Minn. Statutes 2007 422A.16

Prior service credit applications, Minn. Statutes 2007 422A.08

Proportionate retirement annuities, applications, Minn. Statutes 2007 356.32

Retirement allowance applications, Minn. Statutes 2007 422A.14

Supplemental benefits, refusal to accept, Minn. Statutes 2007 356.43

Financial reports

Alternative reports, Minn. Statutes 2007 356.23

Annual reports, consulting, Minn. Statutes 2007 422A.101

Copies, distribution, Minn. Statutes 2007 356.20, 2007 356A.07

Requirements, generally, Minn. Statutes 2007 356.20

Former members, marriage dissolution actions, information, Minn. Statutes 2007 356.49

Forms

Annuities, refusal of automatic increases, Minn. Statutes 2007 422A.06

Beneficiaries, designation, Minn. Statutes 2007 422A.16, 2007 422A.22, 2007 422A.23

Disability allowance applications, Minn. Statutes 2007 422A.14

Proportionate retirement annuities, applications, Minn. Statutes 2007 356.32

Retirement allowance applications, Minn. Statutes 2007 422A.14

Formula pension and annuity, Minn. Statutes 2007 422A.15

Funds and accounts

Credits to, abandoned contributions, annuities, or benefits, Minn. Statutes 2007 356.65

Custodian bank accounts, Minn. Statutes 2007 356.001

Dedicated fund, Minn. Statutes 2007 356.63

Deferred yield adjustment account, Minn. Statutes 2007 422A.06

Deposit accumulation fund, see same under this topic

Disability benefit fund, Minn. Statutes 2007 422A.05, 2007 422A.06

Reserve accounts, employees and employers, credits to, Minn. Statutes 2007 422A.12

Reserve fund, Minn. Statutes 2007 422A.11

Retirement benefit fund, Minn. Statutes 2007 422A.05, 2007 422A.06

Revolving fund, Minn. Statutes 2007 422A.05

Special fund, Minn. Statutes 2007 422A.05

Survivor's benefit fund, Minn. Statutes 2007 422A.05, 2007 422A.06, 2007 422A.23

Garnishment

Allowances, benefits, or refunds, exemption, Minn. Statutes 2007 422A.24

Gifts and donations, depositing, Minn. Statutes 2007 422A.05

Governing board of a pension plan, see Board of trustees under this topic

Governing body rules and policies

Defined as plan documents, Minn. Statutes 2007 356A.01

Governmental subdivision, see Employers under this topic

Guardians of minors, payments to

Survivor benefits for dependent children, Minn. Statutes 2007 422A.23

Guardians, payments to, retirement allowances, Minn. Statutes 2007 422A.15

Health and accident insurance, Minn. Statutes 2007 422A.05

Heirs, payments to

Deferred retirement allowances, Minn. Statutes 2007 422A.16

Survivor benefits, Minn. Statutes 2007 422A.23

Insurance

Health and accident insurance, Minn. Statutes 2007 422A.05

Public employees insurance program, Minn. Statutes 2007 43A.316, 2007 356.87

Interest rates

Actuarial valuations, Minn. Statutes 2007 356.215

Death benefit payments, Minn. Statutes 2007 422A.20

Deferred allowances, augmentation, Minn. Statutes 2007 422A.16

Employer contributions, past due amounts, Minn. Statutes 2007 422A.101

Forfeited service, refund repayments, Minn. Statutes 2007 356.44

Military service credit, Minn. Statutes 2007 422A.11

Prior service credit, Minn. Statutes 2007 422A.08, 2007 422A.09

Refund repayments, Minn. Statutes 2007 422A.16

Investment of funds

Administrative expenses, payment, Minn. Statutes 2007 422A.06

Authorized investments, Minn. Statutes 2007 356.64, 2007 422A.05

Board of trustees, duties, Minn. Statutes 2007 422A.05

Certification of assets for investment, Minn. Statutes 2007 422A.05

Earnings distribution, Minn. Statutes 2007 422A.12

Fiduciaries, duties, Minn. Statutes 2007 356A.02, 2007 422A.05

Income, allocation among funds, Minn. Statutes 2007 422A.06

Investment expenses and actuarial valuation, Minn. Statutes 2007 356.215

Policy statement, Minn. Statutes 2007 356.219

Reports about, Minn. Statutes 2007 356.219

Restrictions, Minn. Statutes 2007 422A.05

Joint and survivor option, Minn. Statutes 2007 422A.17

Lawsuits

Attorney fees, Minn. Statutes 2007 422A.05

Breach of fiduciary duty, Minn. Statutes 2007 356A.12, 2007 422A.05

Parties to suit, Minn. Statutes 2007 422A.05

Right to bring, Minn. Statutes 2007 422A.04

Legislative proposals, Minn. Statutes 2007 356B.05

Liability

Cofiduciaries, Minn. Statutes 2007 356A.10

Unfunded actuarial accrued liability, Minn. Statutes 2007 356.22, 2007 422A.01, 2007 422A.101

Loans

Authorized real estate investments, Minn. Statutes 2007 356.64, 2007 422A.05

Security requirements, Minn. Statutes 2007 422A.05

Mail and mailing

Benefit distribution notice, Minn. Statutes 2007 356.001

Retirement annuities, information, completed applications, Minn. Statutes 2007 356.46

Medical board, members, duties, Minn. Statutes 2007 422A.18

Meetings, see OPEN MEETING LAW

Members

Actuarial valuations, Minn. Statutes 2007 356.215

Basic members, retirement annuities, Minn. Statutes 2007 353.46

City employees, Minn. Statutes 2007 422A.22

Contributing class, see same under this topic

Contributions, see Employee contributions under this topic

Death caused by surviving beneficiary, loss of survivor benefits, Minn. Statutes 2007 356.406

Definitions, Minn. Statutes 2007 356.406, 2007 356A.01, 2007 422A.01

District court personnel, Minn. Statutes 2007 480.181

Elected city officers, Minn. Statutes 2007 422A.09

Exclusions, Minn. Statutes 2007 353.64

Exempt class, Minn. Statutes 2007 422A.09

Generally, Minn. Statutes 2007 422A.03

Liability, health insurance premiums, Minn. Statutes 2007 422A.05

Marriage dissolution actions, information requirements, Minn. Statutes 2007 356.49

Payments by, prior service credit purchases, Minn. Statutes 2007 356.551

Payments to, benefit distribution upon plan termination, Minn. Statutes 2007 356.001

PERA, coverage, Minn. Statutes 2007 353.01, 2007 353.026, 2007 422A.26

Proof of death, notice, Minn. Statutes 2007 356.001

Remarriage, effect on survivor benefits, Minn. Statutes 2007 356.407, 2007 422A.23

Reports received, Minn. Statutes 2007 356.20, 2007 356.62, 2007 356A.07, 2007 422A.05

Military service credit, Minn. Statutes 2007 356.635, 2007 422A.11

Minneapolis Employees Retirement Association, Minn. Statutes 2007 422A.02

Municipal charter provisions

Defined as plan documents, Minn. Statutes 2007 356A.01

Municipal ordinance provisions, defined as plan documents, Minn. Statutes 2007 356A.01

Normal retirement annuities, see Retirement allowances under this topic

Notice given, benefit distribution, Minn. Statutes 2007 356.001

Optional annuities, supplemental needs trusts, Minn. Statutes 2007 356.465

Optional defined contribution annuity

Amount, computation, Minn. Statutes 2007 422A.15, 2007 422A.16

Application for, Minn. Statutes 2007 422A.16

Generally, Minn. Statutes 2007 422A.15

Increases, Minn. Statutes 2007 422A.21

Information summaries, distribution, Minn. Statutes 2007 356.46

Payments by

Actuarial costs, Minn. Statutes 2007 356.214

Administration costs, Minn. Statutes 2007 422A.06

Allowable expenses, Minn. Statutes 2007 356.001

Current and future contributions, allocation to employees, Minn. Statutes 2007 422A.231

Investments, handling costs, Minn. Statutes 2007 422A.06

Reports about, Minn. Statutes 2007 422A.101

Supplemental benefits, Minn. Statutes 2007 356.43

Survivor benefits, monthly allowances, Minn. Statutes 2007 422A.23

Payments from

Benefit distribution upon plan termination, Minn. Statutes 2007 356.001

Fiduciaries, duties, Minn. Statutes 2007 356A.02

Health insurance premiums, Minn. Statutes 2007 356.87

Payments to

Amortization state aid, Minn. Statutes 2007 126C.41, 2007 423A.02

County auditor, duties, Minn. Statutes 2007 256D.21

Health insurance, administrative expenses, Minn. Statutes 2007 356.87

Prior service credit purchases, Minn. Statutes 2007 422A.08

Payroll deductions

Generally, Minn. Statutes 2007 422A.10

Health insurance premiums, Minn. Statutes 2007 422A.05

Hennepin County elected officials, Minn. Statutes 2007 422A.09

Minneapolis comptroller, duties, Minn. Statutes 2007 422A.12

Minneapolis Employees Retirement Association, dues, Minn. Statutes 2007 422A.02

Pensions

Formula pension and annuity, Minn. Statutes 2007 422A.15

Plan documents, copies to members, Minn. Statutes 2007 356A.07

Policy of state, actuarial valuations, Minn. Statutes 2007 356.215

Portability with other retirement plans

Legislators retirement plan, Minn. Statutes 2007 3A.12

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

Unclassified employees retirement plan, Minn. Statutes 2007 352D.12

Vesting portability, Minn. Statutes 2007 422A.16

Postretirement adjustments

Additional annuities, effect, Minn. Statutes 2007 422A.06

Calculation of amount, Minn. Statutes 2007 11A.18

Disability allowances, Minn. Statutes 2007 422A.18

Reports about, Minn. Statutes 2007 422A.06

Survivor benefits, Minn. Statutes 2007 422A.23

Postretirement investment fund, participation prohibited, Minn. Statutes 2007 422A.06

President, Minn. Statutes 2007 422A.03

Prior service contributions, Minn. Statutes 2007 352D.12

Prior service credit

Generally, Minn. Statutes 2007 422A.08, 2007 422A.22

Hennepin County elected officials, Minn. Statutes 2007 422A.09

Military service credit, Minn. Statutes 2007 422A.11

Proof of service, Minn. Statutes 2007 422A.08

Public corporation employees, Minn. Statutes 2007 422A.08

Purchases

CETA service, Minn. Statutes 2007 356.95

Executive director, duties, Minn. Statutes 2007 356.551

Payment amount, determination, Minn. Statutes 2007 356.551, 2007 422A.08

Post-July 1, 2003, Minn. Statutes 2007 356.551

Reserves, Minn. Statutes 2007 356.30

Strike periods, Minn. Statutes 2007 356.195

Proportionate retirement annuities, Minn. Statutes 2007 356.32

Public corporations, contributions, see Employer contributions under this topic

Public employees insurance program, Minn. Statutes 2007 43A.316, 2007 356.87

Purpose, Minn. Statutes 2007 356.001

Recommendations by, proposed legislation, Minn. Statutes 2007 356B.05

Records and record keeping

Actuarial valuations, Minn. Statutes 2007 422A.04

Board of trustees meetings, Minn. Statutes 2007 422A.03

Fiduciaries, duties, Minn. Statutes 2007 356A.02

Payments, Minn. Statutes 2007 422A.05

Payroll deductions, Minn. Statutes 2007 422A.12

Pensions and retirement commission, Minn. Statutes 2007 422A.04, 2007 422A.17

Refunds

Automatic deposit, Minn. Statutes 2007 356.401

Generally, Minn. Statutes 2007 422A.05, 2007 422A.22, 2007 422A.24

Lifetime survivor benefits, refunds in lieu of, Minn. Statutes 2007 422A.23

Repayment to

Combined service annuities, Minn. Statutes 2007 356.30

Forfeited service credit, Minn. Statutes 2007 356.44

Generally, Minn. Statutes 2007 422A.16, 2007 422A.22, 2007 422A.23

Individual retirement accounts, using, Minn. Statutes 2007 356.441

Legislators retirement plan, Minn. Statutes 2007 3A.12

Military service credit, Minn. Statutes 2007 422A.11

Minnesota State Retirement System, Minn. Statutes 2007 352.72

Public Employees Retirement Association, Minn. Statutes 2007 353.71

Qualified annuities, using, Minn. Statutes 2007 356.441

Requirements, Minn. Statutes 2007 356.441

Teachers Retirement Association, Minn. Statutes 2007 354.50

Unclassified employees retirement plan, Minn. Statutes 2007 352D.12

Relatives, payments to, deferred retirement allowances, Minn. Statutes 2007 422A.16

Remarriage, effect on survivor benefits, Minn. Statutes 2007 356.407, 2007 422A.23

Reports given

Actuarial valuations, Minn. Statutes 2007 356.215, 2007 422A.06

Annual financial report, Minn. Statutes 2007 422A.101

Experience studies, Minn. Statutes 2007 356.215, 2007 422A.06

Financial reports, Minn. Statutes 2007 356.20, 2007 356.23

Investment of funds, Minn. Statutes 2007 356.219

Marriage dissolution actions, pension benefits or rights, Minn. Statutes 2007 356.49

Postretirement adjustments, Minn. Statutes 2007 422A.06

State auditor, duties, Minn. Statutes 2007 356.219

Statements of financial requirements, Minn. Statutes 2007 422A.101

Timing of reports, Minn. Statutes 2007 356.219

Reserve fund, credits to, Minn. Statutes 2007 422A.11

Reserves

Prior service credit purchases, Minn. Statutes 2007 356.30

Reduced cost-of-living adjustment reserve transfer, Minn. Statutes 2007 422A.06

Requirements, generally, Minn. Statutes 2007 422A.06

Reserve fund, credits to, Minn. Statutes 2007 422A.11

Retirees, notice given, annuities

Refusal of automatic increases, Minn. Statutes 2007 422A.06

Retirement allowances

Amount, formula, Minn. Statutes 2007 352.115

Application for, Minn. Statutes 2007 422A.14

Basic members, benefit computation, Minn. Statutes 2007 353.46

Benefits, Minn. Statutes 2007 354.44

Completed applications, copies to spouses, Minn. Statutes 2007 356.46

Coordinated benefits, Minn. Statutes 2007 354A.31

Deferred allowances, Minn. Statutes 2007 356.30, 2007 422A.16

Definitions, Minn. Statutes 2007 422A.01

Early withdrawal, see Early retirement under this topic

Effective date, Minn. Statutes 2007 422A.14

Eligibility, Minn. Statutes 2007 422A.13

Exemption from process, Minn. Statutes 2007 356.401

Health insurance premiums, withholding, Minn. Statutes 2007 356.87

Increases, Minn. Statutes 2007 422A.21

Metropolitan Airports Commission firefighters and peace officers, alternative calculation, Minn. Statutes 2007 422A.151

Optional annuities, Minn. Statutes 2007 356.46

Payment, Minn. Statutes 2007 422A.15, 2007 422A.156, 2007 422A.17, 2007 422A.21

PERA, termination of membership, Minn. Statutes 2007 353.29

Proportionate retirement annuities, Minn. Statutes 2007 356.32

Service allowances, Minn. Statutes 2007 422A.01, 2007 422A.15

Simultaneous payment of survivor benefits, Minn. Statutes 2007 356.40

Two dollar bill and annuity, see Optional defined contribution annuity under this topic

Retirement annuities, see Retirement allowances under this topic

Retirement benefit fund, Minn. Statutes 2007 422A.05, 2007 422A.06

Retirement board, certificates and certification, employees transferred to county, retirement benefits, Minn. Statutes 2007 256D.21

Retirement plan alternatives

City employees, transfer between departments and boards, Minn. Statutes 2007 422A.22

City officers and employees, generally, Minn. Statutes 2007 422A.09

Former sanitary district employees, Minn. Statutes 2007 473.511

Revolving fund, Minn. Statutes 2007 422A.05

Rule of 90, eligibility, Minn. Statutes 2007 353.30

Rules

Disability allowances, determination of earnings, Minn. Statutes 2007 422A.18

Employee contribution rates, Minn. Statutes 2007 422A.10

Generally, Minn. Statutes 2007 422A.03

Secretary-treasurer, Minn. Statutes 2007 422A.03, 2007 422A.05

Separation from service

Deferred retirement allowances, Minn. Statutes 2007 422A.16

Refunds, Minn. Statutes 2007 422A.22

Reinstatement, refund repayments, Minn. Statutes 2007 422A.22

Retirement plan alternatives, Minn. Statutes 2007 354A.011, 2007 422A.09, 2007 422A.22

Service allowances, Minn. Statutes 2007 422A.01, 2007 422A.15

Service credit

Combined service annuities, Minn. Statutes 2007 356.30

Combined service benefits, Minn. Statutes 2007 356.302, 2007 356.303

Contributing class members, calculation, Minn. Statutes 2007 422A.15, 2007 422A.155

Disability provisions, Minn. Statutes 2007 422A.19

Forfeited service, refund repayments, Minn. Statutes 2007 356.44

Generally, Minn. Statutes 2007 422A.09

Military service credit, Minn. Statutes 2007 422A.11

Proportionate retirement annuities, Minn. Statutes 2007 356.32

Purchase procedures, strike periods, Minn. Statutes 2007 356.195

Restored service credit, Minn. Statutes 2007 356.44

State legislators, Minn. Statutes 2007 422A.15

Wrongful discharges, Minn. Statutes 2007 356.50

Special fund, Minn. Statutes 2007 422A.05

Special School District 1 (Minneapolis), continuity, Minn. Statutes 2007 128D.10

Spousal maintenance, income withholding, Minn. Statutes 2007 422A.24

Spouses

Retirement annuities, Minn. Statutes 2007 356.46

Surviving spouses, see same under this topic

Survivor benefits, see same under this topic

State aid

Aid rededication, Minn. Statutes 2007 354.71

Amortization state aid requirements, Minn. Statutes 2007 126C.41, 2007 423A.02

Police state aid, Metropolitan Airports Commission, applying toward employer contributions, Minn. Statutes 2007 69.031

Supplemental benefits, Minn. Statutes 2007 356.43

Withholding, investment reporting noncompliance, Minn. Statutes 2007 356.219

Statutes of limitations, breach of fiduciary duty, Minn. Statutes 2007 356A.12

Subpoenas, right to issue, Minn. Statutes 2007 422A.04

Subsidiary reserve account, see Refunds under this topic

Successor organizations, Minn. Statutes 2007 356.20, 2007 356.215

Supplemental benefits

Generally, Minn. Statutes 2007 356.43

Lump-sum payments, conversion to monthly annuity, Minn. Statutes 2007 356.431

Supplemental needs trusts, optional annuity, Minn. Statutes 2007 356.465

Surviving spouses

Defined, Minn. Statutes 2007 356.303

Payments to, deferred retirement allowances, Minn. Statutes 2007 422A.16

Remarriage, no effect on survivor benefit payments, Minn. Statutes 2007 422A.23

Survivor benefits, see same under this topic

Survivor benefits

Beneficiaries charged or convicted of causing member's death, effect on, Minn. Statutes 2007 356.406

Combined service survivor benefits, Minn. Statutes 2007 356.303

Definitions, Minn. Statutes 2007 356.303, 2007 356.406

Exemption from process, Minn. Statutes 2007 356.401

Generally, Minn. Statutes 2007 422A.16, 2007 422A.23

Health insurance premiums, withholding, Minn. Statutes 2007 356.87

Metropolitan Airports Commission firefighters and peace officers, Minn. Statutes 2007 422A.151

Remarriage, effect, Minn. Statutes 2007 356.407, 2007 422A.23

Simultaneous payment of retirement allowances, Minn. Statutes 2007 356.40

Survivor's benefit fund

Actuarial valuations, Minn. Statutes 2007 422A.23

Assets, transfer between accounts, Minn. Statutes 2007 422A.05, 2007 422A.06

Creation, Minn. Statutes 2007 422A.06, 2007 422A.23

Current and future contributions, cost allocation, Minn. Statutes 2007 422A.231

Deposits to, Minn. Statutes 2007 422A.06

Employee contribution rates, changes, Minn. Statutes 2007 422A.23

Payments from, Minn. Statutes 2007 422A.05, 2007 422A.06, 2007 422A.23

Survivors

Data, classification, disclosure, Minn. Statutes 2007 13.63

Survivor benefits, see same under this topic

Termination of plan or fund, Minn. Statutes 2007 356.001

Transfer of funds

Assets, transfer between accounts, Minn. Statutes 2007 422A.05, 2007 422A.06

Continuing appropriations, Minn. Statutes 2007 422A.25

Postretirement conversion, Minn. Statutes 2007 356.431

Reserves, Minn. Statutes 2007 422A.06

Trustees, see Board of trustees under this topic

Two dollar bill and annuity, see Optional defined contribution annuity under this topic

Unfunded actuarial accrued liability

Actuarial valuations, Minn. Statutes 2007 356.22

Contributions toward, generally, Minn. Statutes 2007 422A.101

Vested rights not impaired, Minn. Statutes 2007 422A.25

Vesting requirements

Deferred retirement allowances, Minn. Statutes 2007 422A.16

Disability allowances, Minn. Statutes 2007 422A.18

Elected city officers, Minn. Statutes 2007 422A.09

Formula pension and annuity, Minn. Statutes 2007 422A.15

Generally, Minn. Statutes 2007 422A.13

Military service credit, Minn. Statutes 2007 422A.11

Portability with other retirement plans, Minn. Statutes 2007 422A.16

Service credit, see same under this topic

Survivor benefits, Minn. Statutes 2007 422A.16, 2007 422A.23

Vice-president, Minn. Statutes 2007 422A.03

Violations and penalties

Fiduciaries, felony violations, service prohibition, Minn. Statutes 2007 609B.177

Investment reporting, noncompliance, Minn. Statutes 2007 356.219

Voluntary contributions

Generally, Minn. Statutes 2007 422A.10

Monthly allowances, exclusion, Minn. Statutes 2007 422A.16, 2007 422A.23

Withdrawal, Minn. Statutes 2007 422A.15

Waivers, state aid or appropriations, withholding for investment reporting noncompliance, Minn. Statutes 2007 356.219

Withdrawals

Excess contributions, Minn. Statutes 2007 422A.05, 2007 422A.15

Reserve fund, credits to, Minn. Statutes 2007 422A.11

Witnesses, right to compel attendance, Minn. Statutes 2007 422A.04

Wrongful discharges, Minn. Statutes 2007 356.50

700 State Office Building, 100 Rev. Dr. Martin Luther King Jr. Blvd., St. Paul, MN 55155 ♦ Phone: (651) 296-2868 ♦ TTY: 1-800-627-3529 ♦ Fax: (651) 296-0569