Accounting and bookkeeping
Financial and actuarial reporting practices, Minn. Statutes 2005 16A.055, 356.215
Refund repayments, Minn. Statutes 2005 356.441
Accumulated contributions
Abandoned amounts, disposition, Minn. Statutes 2005 356.65
Actuarial valuations
Copies, Minn. Statutes 2005 356A.07
Costs, payment, Minn. Statutes 2005 356.214
Employee/employer contributions, changes in, Minn. Statutes 2005 353.27
Generally, Minn. Statutes 2005 356.214, 356.215
Quadrennial projection valuations, Minn. Statutes 2005 16A.055, 356.215
Reports about, Minn. Statutes 2005 356.215
Actuaries
Actuarial valuations, see same under this topic
Approved actuaries, Minn. Statutes 2005 356.214, 356.215
Contracts, Minn. Statutes 2005 356.214
Duties, Minn. Statutes 2005 356.214
Administration
Expenses, Minn. Statutes 2005 356.215
Minnesota State Retirement System, duties, Minn. Statutes 2005 352C.091
Rulemaking, Minn. Statutes 2005 352.03
Age of retirement
Early retirement, Minn. Statutes 2005 352C.031
Generally, Minn. Statutes 2005 352C.031
Normal retirement age, Minn. Statutes 2005 353.01, 354A.011, 356.403
Amount, formula, Minn. Statutes 2005 352C.021
Annuities
Accrued annuities, Minn. Statutes 2005 352.01
Automatic deposit, Minn. Statutes 2005 356.401
Combined service annuities, Minn. Statutes 2005 356.30
Deferred annuities, Minn. Statutes 2005 352C.033 to 352C.051, 356.30
Early retirement, see same under this topic
Generally, see Retirement allowances under this topic
Normal retirement annuities, see Retirement allowances under this topic
Service credit purchase procedures, strike periods, Minn. Statutes 2005 356.195
Appropriations to, withholding
Investment reporting noncompliance, Minn. Statutes 2005 356.219
Assets
Definitions, Minn. Statutes 2005 356.215, 356.219, 356.63
Investment diversification, Minn. Statutes 2005 356A.06
Market valuation method, Minn. Statutes 2005 356.215
Title, holding, Minn. Statutes 2005 356A.06
Assignments, prohibited assignments, Minn. Statutes 2005 352C.09
Attachment, exemption, Minn. Statutes 2005 352C.09
Beneficiaries, payments to
Benefit distribution upon plan termination, Minn. Statutes 2005 356.001
Death refunds, Minn. Statutes 2005 352C.09
Benefits
Abandoned amounts, disposition, Minn. Statutes 2005 356.65
Automatic deposit, Minn. Statutes 2005 356.401
Benefit provisions summary, Minn. Statutes 2005 356A.07
Combined service benefits, Minn. Statutes 2005 356.303
Definitions, Minn. Statutes 2005 356A.01
Eligible rollover distributions, Minn. Statutes 2005 356.635
Exemption from process, Minn. Statutes 2005 356.401
Fiduciaries, duties, Minn. Statutes 2005 356A.02
Internal Revenue Code compliance, Minn. Statutes 2005 356.635
Maximum benefit limitations, Minn. Statutes 2005 356.611
Members' nonforfeitable interest, Minn. Statutes 2005 356.001
Payment, date, Minn. Statutes 2005 356.40
Survivor benefits, see same under this topic
Termination of plan or fund, procedures, Minn. Statutes 2005 356.001
Termination or denial, appeals, Minn. Statutes 2005 352.031
Breach of fiduciary duty, Minn. Statutes 2005 356A.09 to 356A.12
Buybacks
Interest rates, Minn. Statutes 2005 352C.051
Prior service credit, Minn. Statutes 2005 356.30
Refund repayments, Minn. Statutes 2005 352C.051, 352C.09
Service credit, wrongful discharges, Minn. Statutes 2005 356.50
Service credit purchase procedures, strike periods, Minn. Statutes 2005 356.195
Certificates and certification
Economic interest statements, list of filings, Minn. Statutes 2005 356A.06
Chief administrative officer, see Executive director under MINNESOTA STATE RETIREMENT SYSTEM (MSRS)
Child support, income withholding, Minn. Statutes 2005 352C.09
Cofiduciaries, Minn. Statutes 2005 356A.10, 356A.12
Combined service annuities, Minn. Statutes 2005 356.30
Combined service survivor benefits, Minn. Statutes 2005 356.303
Compensation and salaries
Definitions, Minn. Statutes 2005 352C.031, 356.611
Fiduciaries, Minn. Statutes 2005 356A.06, 356A.08
Contested cases, adverse determination of eligibility, benefits, or other rights, Minn. Statutes 2005 356A.07
Continuing education, fiduciaries, Minn. Statutes 2005 356A.13
Contributions to more than one public retirement plan
Exclusion by other plans, Minn. Statutes 2005 353.01
Restrictions, Minn. Statutes 2005 354.094
Copies, plan documents, summaries, and reports, Minn. Statutes 2005 356A.07
Coverage by more than one system, see Portability with other retirement plans under this topic
Covered governmental entity
Defined, Minn. Statutes 2005 356A.01
Duties, see Employers under this topic
Creditors remedies, prohibited use, Minn. Statutes 2005 352C.09
Custodian bank accounts, establishment, Minn. Statutes 2005 356.001
Data, access, marriage dissolutions, Minn. Statutes 2005 356.49
Decedents estates, payments to, death refunds, Minn. Statutes 2005 352C.09
Dedicated fund, Minn. Statutes 2005 356.63, 356.65
Deferred retirement allowances
Augmentation, Minn. Statutes 2005 352C.033 to 352C.051, 356.215, 356.30
Interest rates, Minn. Statutes 2005 352C.033
Definitions
Actuarial valuations, Minn. Statutes 2005 356.215
Employee contribution pick up, Minn. Statutes 2005 356.62
Generally, Minn. Statutes 2005 352C.021, 352C.031
Loss of survivor benefits, Minn. Statutes 2005 356.406
Minnesota State Retirement System, Minn. Statutes 2005 352.01
Public Employees Retirement Association, Minn. Statutes 2005 353.01
Public pension fiduciary responsibility, Minn. Statutes 2005 356A.01, 356A.06
Public pension plan assets, Minn. Statutes 2005 356.63
Retirement annuity application procedure, Minn. Statutes 2005 356.46
Teachers retirement, Minneapolis, Saint Paul, and Duluth, Minn. Statutes 2005 354A.011
Dependent children
Posthumous children, qualifying as, Minn. Statutes 2005 352C.04
Survivor benefits, see same under this topic
Depositories, designation, Minn. Statutes 2005 356A.06
Disclosure
Actuarial valuations, Minn. Statutes 2005 356.215
Fiduciaries, Minn. Statutes 2005 356A.03, 356A.06
Dissolution of marriage
Division of property, Minn. Statutes 2005 352C.09
Retirement benefits or rights, information regarding, Minn. Statutes 2005 356.49
Division of plan, based on election or nonelection of Social Security coverage, Minn. Statutes 2005 355.091
Early retirement
Actuarial reduction, Minn. Statutes 2005 352.116
Actuarial valuations, Minn. Statutes 2005 353.30
Coordinated benefits, Minn. Statutes 2005 354A.31
Coverage by more than one plan, Minn. Statutes 2005 353.71
Eligibility, Minn. Statutes 2005 353.30
Generally, Minn. Statutes 2005 352C.031
Economic interest statements, fiduciaries, Minn. Statutes 2005 356A.06
Employee contributions, see Member contributions under this topic
Employees of the retirement plan
Indemnification, breach of fiduciary duty, Minn. Statutes 2005 356A.11
Employer contributions
Changes in, Minn. Statutes 2005 353.27
Wrongful discharges, service credit, Minn. Statutes 2005 356.50
Employers
Benefit provision summaries, duties, Minn. Statutes 2005 356A.07
Payments by, prior service credit purchases, Minn. Statutes 2005 356.551
Reports given, employee contribution pick ups, Minn. Statutes 2005 356.62
Employing units, see Employers under this topic
Estate taxes, exemption, Minn. Statutes 2005 352C.09
Execution (creditors remedies)
Exemption, Minn. Statutes 2005 352C.09
Experience studies, Minn. Statutes 2005 356.214, 356.215
Fiduciaries
Activities, generally, Minn. Statutes 2005 356A.02
Assets, title, Minn. Statutes 2005 356A.06
Breach of conduct or duties, Minn. Statutes 2005 356A.09 to 356A.12
Compensation and salaries, Minn. Statutes 2005 356A.06, 356A.08
Continuing education, Minn. Statutes 2005 356A.13
Definitions, Minn. Statutes 2005 356A.01
Direct or indirect profits, Minn. Statutes 2005 356A.06
Disclosure, Minn. Statutes 2005 356A.03, 356A.06
Duties, Minn. Statutes 2005 356A.02, 356A.04, 356A.05
Economic interest statements, Minn. Statutes 2005 356A.06
Felony violations, documentation, service prohibition, Minn. Statutes 2005 356A.03
Generally, Minn. Statutes 2005 356A.01 to 356A.13
Investments, duties, Minn. Statutes 2005 356A.02, 356A.06
Prohibited transactions, Minn. Statutes 2005 356A.06
Service of process on, Minn. Statutes 2005 356A.12
Standard of conduct, Minn. Statutes 2005 356A.04
Financial reports, copies to members, Minn. Statutes 2005 356A.07
Former constitutional officers
Marriage dissolution actions, Minn. Statutes 2005 356.49
Funds and accounts
Custodian bank accounts, Minn. Statutes 2005 356.001
Dedicated fund, Minn. Statutes 2005 356.63
Garnishment, exemption, Minn. Statutes 2005 352C.09
Governing board of a pension plan, see Board of directors under MINNESOTA STATE RETIREMENT SYSTEM (MSRS)
Governing body rules and policies
Defined as plan documents, Minn. Statutes 2005 356A.01
Guardians of minors
Survivor benefits for dependent children, duties, Minn. Statutes 2005 352C.04
Insurance
Exclusion, Minn. Statutes 2005 352.16
Interest rates
Actuarial valuations, Minn. Statutes 2005 356.215
Deferred annuities augmentation, Minn. Statutes 2005 352C.033
Forfeited service, refund repayments, Minn. Statutes 2005 356.44
Postretirement adjustments, Minn. Statutes 2005 352C.031, 352C.033, 356.215
Refund repayments, Minn. Statutes 2005 352C.051, 352C.09
Investment of funds
Fiduciaries, duties, Minn. Statutes 2005 356A.02, 356A.06
Policy statement, Minn. Statutes 2005 356.219
Reports about, Minn. Statutes 2005 356.219
Requirements, generally, Minn. Statutes 2005 356A.06
Lawsuits, breach of fiduciary duty, Minn. Statutes 2005 356A.12
Leaves of absence, service credit, Minn. Statutes 2005 3.088
Liability
Cofiduciaries, Minn. Statutes 2005 356A.10
Unfunded actuarial accrued liability, Minn. Statutes 2005 356.215
Mail and mailing
Benefit distribution notice, Minn. Statutes 2005 356.001
Retirement annuities, information, completed applications, Minn. Statutes 2005 356.46
Meetings, see OPEN MEETING LAW
Member contributions
Average salary calculations, Minn. Statutes 2005 352C.021
Changes in, Minn. Statutes 2005 353.27
Employee contribution pick up, Minn. Statutes 2005 356.62
Employers, pick up after 1982, Minn. Statutes 2005 356.62
Federal compensation limits, Minn. Statutes 2005 356.611
Generally, Minn. Statutes 2005 352C.09
Reports about, Minn. Statutes 2005 356.62
Wrongful discharges, service credit, Minn. Statutes 2005 356.50
Members
Actuarial valuations, Minn. Statutes 2005 356.215
Death caused by surviving beneficiary, loss of survivor benefits, Minn. Statutes 2005 356.406
Definitions, Minn. Statutes 2005 356.406, 356.62, 356A.01
Election of coverage under unclassified employees retirement plan, Minn. Statutes 2005 352C.011
Marriage dissolution actions, Minn. Statutes 2005 356.49
Notice received, proof of death, Minn. Statutes 2005 356.001
Payments by, prior service credit purchases, Minn. Statutes 2005 356.551
Payments to, benefit distribution upon plan termination, Minn. Statutes 2005 356.001
Remarriage, effect on survivor benefits, Minn. Statutes 2005 356.407
Reports received, Minn. Statutes 2005 356.62, 356A.07
Normal retirement annuities, see Retirement allowances under this topic
Notice given
Benefit distribution, Minn. Statutes 2005 356.001
Investment restrictions, Minn. Statutes 2005 356A.06
Payments by
Actuarial costs, Minn. Statutes 2005 356.214
Allowable expenses, Minn. Statutes 2005 356.001
Benefit distribution upon plan termination, Minn. Statutes 2005 356.001
Fiduciaries, duties, Minn. Statutes 2005 356A.02
Payroll deductions, Minn. Statutes 2005 352C.09
Plan documents
Copies to members, Minn. Statutes 2005 356A.07
Policy of state, Minn. Statutes 2005 352C.01
Portability with other retirement plans
Legislators retirement plan, Minn. Statutes 2005 3A.12
Minneapolis employees retirement fund, Minn. Statutes 2005 422A.16
Minnesota State Retirement System, Minn. Statutes 2005 352.72
Public Employees Retirement Association, Minn. Statutes 2005 353.71
Teachers retirement, Minneapolis, Saint Paul, and Duluth, Minn. Statutes 2005 354A.39
Teachers Retirement Association, Minn. Statutes 2005 354.60
Unclassified employees retirement plan, Minn. Statutes 2005 352D.12
Vesting portability, Minn. Statutes 2005 352C.051
Postretirement adjustments
Interest rates, Minn. Statutes 2005 352C.031, 352C.033, 356.215
Prior service credit, purchases, Minn. Statutes 2005 356.30, 356.551
Purpose, Minn. Statutes 2005 356.001
Records and record keeping
Fiduciaries, duties, Minn. Statutes 2005 356A.02
Investments, liquidity documentation, Minn. Statutes 2005 356A.06
Minnesota State Retirement System, duties, Minn. Statutes 2005 352C.09
Refunds
Automatic deposit, Minn. Statutes 2005 356.401
Generally, Minn. Statutes 2005 352C.09
Repayment to
Combined service annuities, Minn. Statutes 2005 356.30
Forfeited service credit, Minn. Statutes 2005 356.44
Generally, Minn. Statutes 2005 352C.051, 352C.09
Individual retirement accounts, using, Minn. Statutes 2005 356.441
Legislators retirement plan, Minn. Statutes 2005 3A.12
Minneapolis employees retirement fund, Minn. Statutes 2005 422A.22
Minnesota State Retirement System, Minn. Statutes 2005 352.72
Public Employees Retirement Association, Minn. Statutes 2005 353.71
Qualified annuities, using, Minn. Statutes 2005 356.441
Requirements, Minn. Statutes 2005 356.441
Teachers Retirement Association, Minn. Statutes 2005 354.50
Unclassified employees retirement plan, Minn. Statutes 2005 352D.12
Reports given
Actuarial valuations, Minn. Statutes 2005 356.215
Experience studies, Minn. Statutes 2005 356.215
Investment of funds, Minn. Statutes 2005 356.219
Marriage dissolution actions, pension benefits or rights, Minn. Statutes 2005 356.49
State auditor, duties, Minn. Statutes 2005 356.219
Reserves, prior service credit purchases, Minn. Statutes 2005 356.30
Retired members
Retirement allowances
Abandoned amounts, disposition, Minn. Statutes 2005 356.65
Adjustments, Minn. Statutes 2005 352C.10
Age, Minn. Statutes 2005 352C.031
Amount, formula, Minn. Statutes 2005 352.115, 352C.031
Application for, Minn. Statutes 2005 352C.031
Completed applications, copies to spouses, Minn. Statutes 2005 356.46
Deferred retirement allowances augmentation, Minn. Statutes 2005 352C.033
Definitions, Minn. Statutes 2005 356.46
Early retirement, see same under this topic
Exemption from process, Minn. Statutes 2005 356.401
Members retiring after June 30, 1997, Minn. Statutes 2005 352C.031
Members retiring before July 1, 1997, Minn. Statutes 2005 352C.031
Minnesota State Retirement System, duties, Minn. Statutes 2005 352C.031
MSRS, administration of plans, Minn. Statutes 2005 352C.091
Optional annuities, Minn. Statutes 2005 356.46
Payments, time, Minn. Statutes 2005 352C.031, 356.40
Postretirement interest rate adjustments, Minn. Statutes 2005 352C.031, 352C.033, 356.215
Public Employees Retirement Association, Minn. Statutes 2005 353.29
Qualified annuities, using for refund repayments, Minn. Statutes 2005 356.441
Simultaneous payment of survivor benefits, Minn. Statutes 2005 356.40
Teachers retirement, Minneapolis, Saint Paul, and Duluth, Minn. Statutes 2005 354A.31
Teachers Retirement Association, formula program, Minn. Statutes 2005 354.44
Vesting portability, Minn. Statutes 2005 352C.051
Years of service, Minn. Statutes 2005 352C.031
Retirement plan alternatives, Minn. Statutes 2005 352C.011
Rule of 90, eligibility, Minn. Statutes 2005 353.30
Service credit
Combined service annuities, Minn. Statutes 2005 356.30
Combined service survivor benefits, Minn. Statutes 2005 356.303
Forfeited service, refund repayments, Minn. Statutes 2005 356.44
Leaves of absence, Minn. Statutes 2005 3.088
Portability with other retirement plans, Minn. Statutes 2005 352C.051
Purchase procedures, strike periods, Minn. Statutes 2005 356.195
Restored service credit, Minn. Statutes 2005 356.44
Wrongful discharges, Minn. Statutes 2005 356.50
Spousal maintenance, income withholding, Minn. Statutes 2005 352C.09
State aid, withholding
Investment reporting noncompliance, Minn. Statutes 2005 356.219
Statutes of limitations, breach of fiduciary duty, Minn. Statutes 2005 356A.12
Successor organizations, Minn. Statutes 2005 356.215
Survivor benefits
Adjustments, Minn. Statutes 2005 352C.10
Beneficiaries charged or convicted of causing member's death, Minn. Statutes 2005 356.406
Combined service survivor benefits, Minn. Statutes 2005 356.303
Exemption from process, Minn. Statutes 2005 356.401
Generally, Minn. Statutes 2005 352C.04
Postretirement interest rate adjustments, Minn. Statutes 2005 352C.033, 356.215
Remarriage, effect, Minn. Statutes 2005 356.407
Simultaneous payment of retirement allowances, Minn. Statutes 2005 356.40
Termination of plan or fund, Minn. Statutes 2005 356.001
Termination of rights, Minn. Statutes 2005 352C.09
Transfer of funds
Direct transfer to qualified retirement plans, Minn. Statutes 2005 352C.09
Unfunded actuarial accrued liability, Minn. Statutes 2005 356.215
Vesting requirements
Generally, Minn. Statutes 2005 352C.031
Portability with other retirement plans, Minn. Statutes 2005 352C.051
Service credit, Minn. Statutes 2005 352C.051, 356.30, 356.303, 356.50
Service credit purchase procedures, strike periods, Minn. Statutes 2005 356.195
Survivor benefits, Minn. Statutes 2005 352C.04
Violations and penalties
Fiduciaries violations, service prohibition, Minn. Statutes 2005 356A.03
Investment reporting, noncompliance, Minn. Statutes 2005 356.219
Surviving beneficiaries, charge or conviction of causing member's death, Minn. Statutes 2005 356.406
Waivers, state aid or appropriations, withholding for investment reporting noncompliance, Minn. Statutes 2005 356.219
Wrongful discharges, Minn. Statutes 2005 356.50