E Relating to retirement ARTICLE 1 - INDIVIDUAL AND SMALL GROUP PENSION CHANGES Authorizing and providing for the purchase of prior service credit in the public employees retirement association by a certain former St. Paul bureau of health employee, of prior service credit in the teachers retirement association by a certain teacher granted a medical leave by independent school district 276, Minnetonka, of allowable service credit for sabbatical leave in TRA by a certain teacher employed by independent school district 16, Spring Lake Park qualifying for an early normal retirement annuity under the rule of , of prior service credit in PERA by a certain employee of the state board of public defense and of prior service credit in TRA by a certain elementary school principal employed by independent school district 11, Anoka-Hennepin; requiring the teachers retirement association to repay a certain amount plus interest to a certain member formerly employed by independent school district 274, Hopkins for a past overcharge in member contribution shortage payments ARTICLE 2 - INCLUSION OF SUPPLEMENTAL NEEDS TRUSTS AS OPTIONAL ANNUITY FORM RECIPIENTS Authorizing the designation of certain qualified supplemental needs trusts as the remainder recipient on optional annuity forms under the Minnesota state retirement system, the correctional employees retirement plan under MSRS, the state patrol, legislators, and judges retirement plans, the public employees retirement association (PERA), the public employees police and fire fund, the teachers retirement associations (TRA) and the Minneapolis employees retirement fund (MERF) and Minneapolis firefighters and police relief associations, defining qualified supplemental needs trust ARTICLE 3 - VOLUNTEER FIRE RELIEF ASSOCIATION CHANGES Repealing the service credit maximum for receipt of volunteer firefighters relief association monthly service pensions ARTICLE 4 - CORRECTIONAL EMPLOYEES RETIREMENT PLAN CHANGES Expanding coverage under the Minnesota state retirement system correctional employees retirement plan to certain employees of the Minnesota extended treatment options program at the Cambridge regional human services center; modifying the early retirement annuity reduction formula ARTICLE 5 - PUBLIC SAFETY EMPLOYEE PENSION PLAN CHANGES Modifying the retirement annuity reduction percentage for early retirement under the state patrol retirement fund and the public employees police and fire fund of the public employees retirement association (PERA); providing for the applicability of certain benefit changes for pre-1999 relief association consolidations with the police and fire fund; providing for continuation of membership in the police and fire fund by a certain Rice county correctional officer; imposing a penalty for membership miscertifications and certification failures ARTICLE 6 - SPECIAL RETIREMENT COVERAGE FOR CERTAIN STATE FIRE MARSHAL EMPLOYEES Providing for special benefit coverage under the Minnesota state retirement system (MSRS) for certain employees of the state fire marshal division of the department of public safety, specifying eligibility and the retirement annuity formula; providing for non-job and job related disability benefits, for employee and employer contributions and for election of coverage ARTICLE 7 - TEACHER RETIREMENT PLANS PRIOR SERVICE CREDIT PURCHASE AUTHORIZATION Authorizing and providing for the purchase of prior or uncredited military service credit and prior credit for out of state teaching service, for maternity leaves of absence, for breaks in service, for private or parochial teaching service and for peace corps or vista service in the teachers retirement associations (TRA); modifying certain provisions regulating the purchase of prior service credit under public pension funds; specifying certain headnote replacement instructions to the revisor of statutes ARTICLE 8 - MINNEAPOLIS EMPLOYEES RETIREMENT PLAN CHANGES Modifying certain provisions under the Minneapolis employees retirement fund (MERF); clarifying the payment of death benefits from the deposit accumulation fund; requiring additional employer contributions for deficits in the fund; modifying the disability allowance adjustment requirement; clarifying the payment of certain refunds; modifying a certain provision governing the payment of survivor benefits; providing for cost allocation; repealing the death while deferred survivor benefit ARTICLE 9 - EMPLOYER MATCHING CONTRIBUTION TAX SHELTERED ANNUITY CHANGES Expanding authorized supplemental pension or deferred compensation plan investments except for employees covered by the state colleges and universities supplemental retirement plan to certain qualified investment entities; requiring the legislative commission on pensions and retirement (LCPR) to study the issue of providing partially employer funded tax sheltered savings opportunities for educational employees ARTICLE 10 - MNSCU INDIVIDUAL RETIREMENT ACCOUNT PLAN CHANGES Expanding eligibility for individual and employer paid health insurance benefits to certain retired state college or university employees; excepting certain MnSCU employees from certain annuity reduction requirements under the Minnesota state retirement system (MSRS) for reemployment and clarifying and modifying the exception under the teachers retirement association; providing for participation in the part time mobility program of TRA by MnSCU teachers teaching only during and retiring immediately after the first semester of an academic year; making mandatory the additional contribution to the state college and university individual retirement account plan for sabbatical leave; expanding investment options for IRAP, eliminating certain restrictions on the selection of financial institutions and expanding state board of investment financial institution selection considerations; modifying and higher education supplemental retirement plan administrative expenses charging and payment requirements; creating an IRAP part time teacher mobility program (rla, ja)