Modifying certain administrative provisions governing the first class city teachers retirement fund associations; classifying certain data on beneficiaries and survivors under the Minneapolis, St. Paul and Duluth teachers retirement fund associations (TRA) and limiting disclosure of certain data on members, survivors and beneficiaries; modifying the definition of salary; 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; expanding 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; providing for the conversion of lump sum public pension fund postretirement and supplemental benefit payments to an increased monthly annuity; clarifying certain teachers pension fund investment disclosure document filing requirements; authorizing the Minneapolis teachers retirement fund association to amend the articles of incorporation to change the disability benefit formula for basic members, to transfer required reserves for postretirement conversion and to use the same salary base for determining the payment amount for medical leave buy backs for basic plan members as for coordinated plan members; repealing the Duluth teachers retirement fund association exception to certain actuarial valuation requirements and a certain provision providing for postretirement adjustment lump sum payments to certain public pension plan annuitants (mk)