Requiring the Minnesota state retirement system to establish the postretirement health care savings plan for state employees; authorizing MSRS to contract with public and private entities to provide investment services, recordkeeping, benefit payments and other administrative functions; requiring contributions to be determined through personnel policies or collective bargaining agreements and to be held in trust for reimbursement of employee and dependent health related expenses following retirement from state employment; specifying certain separate account maintenance and investment options requirements; providing for the reimbursement of health related expenses; authorizing fees; requiring MSRS to establish a participant advisory committee for plan offerings and vendor selection consultation purposes (ja)