E Relating to retirement ARTICLE 1 VARIOUS ADMINISTRATIVE PROVISIONSClarifying entitlement to contribution refunds for former members of the legislature under the legislators retirement plan of the Minnesota state retirement system; requiring and providing for calculation of the total fair market value of the postretirement investment fund according to generally accepted accounting principles; classifying certain data on beneficiaries and survivors under the Minneapolis, St. Paul and Duluth teachers retirement fund associations and limiting disclosure of certain data on members, survivors and beneficiaries; clarifying the eligibility of certain employees of the Minnesota state colleges and universities system for retirement benefits and eliminating the exclusion of elective state officers and modifying the exclusion of certain teachers from the definition of state employee under MSRS; providing for chiropractic and psychological examinations as evidence to support applications for total and permanent disability benefits under MSRS and the state troopers retirement plan; increasing the dollar limit on certain refunds; expanding eligibility for disability benefits for department of public safety state fire marshal division employees; increasing the age for receipt of disability benefits and modifying the provision providing for resumption of employment after disability under the MSRS correctional employees retirement plan; excluding lump sum annual leave and overtime payments made at the time of separation from state service from the definition of average monthly salary under the state troopers plan; modifying certain provisions providing for the payment of disability benefits to reemployed state troopers; clarifying the inclusion of certain MnSCU employees under the teachers retirement association; increasing the time limit for remitting of amounts due to TRA by employers; modifying the definition of salary under the first class city teachers retirement fund associations and authorizing the transfer of certain funds to pay for eligible service credit, for repayment of prior refunds or for payment for eligible leaves of absence; authorizing and providing for members of the Duluth teachers retirement fund association receiving temporary workers compensation payments and a reduced salary or no salary to purchase allowable service credit for the period; expanding first class city TRA employing unit member data reporting requirements and requiring the units to remit amounts due to the associations with itemized statements indicating the total amount due and transmitted; specifying certain postretirement income reporting requirements of employing units for teaching service performed after retirement; increasing the limit on refunds after death without probate proceedings; clarifying certain teachers pension fund investment disclosure document filing requirements; modifying the definition of allowable service under the judges retirement plan; delaying the effective date for the increase in employee contributions to the local government correctional service retirement plan under the public employees retirement association (PERA); repealing the actuarial valuation amortization target date exception for the Duluth teachers retirement fund association ARTICLE 2 STATE PATROL RETIREMENT PLAN MEMBERSHIP EXPANSIONExpanding coverage under the state patrol retirement fund to law enforcement officers employed as fugitive apprehension unit peace officers by the office of special investigations in the department of corrections, requiring the transfer of certain employee and employer contributions from the general state employees retirement plan of the Minnesota state retirement system (MSRS) to the state patrol retirement fund and requiring certain additional contributions plus interest ARTICLE 3 REMEDIAL MEASURES FOR THE PERA GENERAL FUNDING DEFICIENCYModifying the disposition of mortality gains and losses under the Minnesota postretirement investment fund, establishing a mortality stabilization reserve within the fund and requiring and providing for certain credits to and deductions from the reserve; modifying the definitions of public employee, included employees and excluded employees and modifying or clarifying certain additional definitions under the public employees retirement association, specifying certain membership requirements and providing for optional membership by certain employees; eliminating school districts from the definition of governmental subdivision and defining seasonal position; clarifying the definition of allowable service relating to leave without pay and modifying the definition relating to temporary layoffs; modifying the period for payment of employee contributions after return from military leave for allowable service crediting purposes; providing for the determination of allowable service for compensated hours, defining compensated hours, providing for determination of length of service required for vesting, limiting annual accrual of allowable service credit and requiring employer reporting of the number of compensated hours during the payroll period; increasing employee and employer contribution rates; providing an annual appropriation to the commissioner of finance as state aid for the PERA general employees retirement fund; limiting participation in the public employees police and fire plan by volunteer ambulance service personnel; expanding the definition of teacher under the teachers retirement association to certain employees of common, independent or special school districts and excluding certain former members of the Minneapolis employees retirement fund (MERF) and certain trades personnel employed by independent school district 625, St. Paul from the definition; providing for the transfer of membership, liabilities, assets and records of certain common, independent or special school district employees from PERA to TRA; establishing the full funding date for PERA amortization contributions determination purposes; requiring the executive directors of the Minnesota state retirement system (MSRS), PERA and TRA to jointly prepare a report detailing the implementation steps to consolidate the administration of the systems into a single administrative structure under certain conditions, specifying certain report content requirements and requiring a report to the legislature by a certain date; requiring the TRAs to jointly prepare a report to the legislature by a certain date detailing the implementation steps to aggregate the benefit plans, retirement funds and governance structures of the four TRA plans into a single Minnesota public education employees retirement plan and system under certain conditions, requiring establishment of and consultation with a task force of representatives of affected employing units and collective bargaining organizations ARTICLE 4 CLOSED CHARTER SCHOOL RETIREMENT CONTRIBUTIONS Providing for state payment of unpaid employee and employer contributions to the applicable teachers retirement association (TRA) or the public employees retirement association (PERA) for teaching or other service in certain designated closed charter schools; appropriating money to the commissioner of finance for the contributions, requiring the commissioner to undertake efforts to recover the amounts from the sponsors or operators of the closed schools ARTICLE 5 MINNEAPOLIS FIREFIGHTERS RELIEF ASSOCIATION BENEFIT PLAN CODIFICATION AND REVISIONCodifying, reorganizing and clarifying laws applicable to the Minneapolis firefighters relief association relating to creation of the association, the governing board, association funds and accounts, defined benefits including service, disability and surviving spouse and dependent pensions and optional annuities, investment related postretirement adjustments, actuarial valuations, member contribution refunds upon death and payments exempt from process; regulating the calculation of service pensions or other retirement benefits; specifying the effect of the legislation on workers compensation; granting the relief association the right to adjust pensions and benefits paid from the special fund; requiring the Minneapolis finance director to annually file with the county auditor and the commissioner of revenue a certificate stating the existence of the association for state aid receipt purposes; requiring the state auditor to annually examine the books and accounts of the relief association for unauthorized expenditures determination and reporting purposes; repealing certain local laws governing the association ARTICLE 6 VOLUNTEER FIREFIGHTER RELIEF ASSOCIATION PROVISIONSPlacing certain conditions on volunteer firefighters relief associations hiring or contracting with consultants relating to certificates of insurance; entitling a certain former active member of the White Bear Lake volunteer firefighters relief association to a service pension despite subsequent full time employment as a fire chief or inspector by the city (mk, ja)