E Relating to retirement ARTICLE 1 - LOCAL POLICE AND PAID FIRE RELIEF ASSOCIATION GOVERNING LAW CLARIFICATIONClarifying certain provisions applicable to the remaining local police and paid firefighters relief associations; clarifying the conditioned municipal support for police and firefighters relief associations, specifying the local relief associations covered under the police and firefighters relief association guidelines act (Bloomington firefighters, Fairmont police, Minneapolis firefighters and police and Virginia firefighters) and recodifying the provision providing for the application of other laws to contribution rate; providing for the continued application of certain provisions to the Bloomington firefighters relief association; specifying certain denotation and cross reference replacement instructions to the revisor of statutes; repealing certain obsolete police and fire pension provisions relating to first and second class city fire and police and third class city police relief associations and fire and police department aid and local laws governing the Albert Lea fire and police, Anoka police, Austin fire and police, Bloomington police, Brainerd police, Brooklyn Center police, Buhl police, Chisholm fire and police, Cloquet fire, Columbia Heights fire and police, Crookston fire and police, Crystal police, Duluth fire and police, Eveleth fire and police, Faribault fire and police, Fridley fire and police, Hibbing fire and police, Mankato fire and police, Moorhead fire and police, New Ulm police, Red Wing fire and police, Richfield fire and police, Rochester fire and police, St. Cloud fire and police, St. Louis park fire and police, St. Paul fire and police, South St. Paul fire and police, Thief River Falls police, Virginia police, West St. Paul fire and police and Winona fire and police relief associations ARTICLE 2 PERA MEMBERSHIP ELIGIBILITY AND SERVICE CREDIT PRORATIONModifying the definitions of included and excluded employees for public employee retirement association (PERA) eligibility purposes, exempting foreign citizens working as Hennepin county employees from a certain exclusion; clarifying the accrual of allowable service during periods of unpaid personal, parental, medical or military leaves of absence and modifying the calculation of allowable service for periods of periodic repetitive leaves and for authorized temporary layoff, imposing a time limit for receipt of payment for military leave and eliminating the separate calculation for persons becoming members or terminating membership and again becoming members after a certain date; providing for accrual of allowable service credit by persons receiving temporary workers compensation payments and a reduced or no salary; eliminating the requirement for employers to state the number of compensated hours in certain reports ARTICLE 3 PERA LOCAL GOVERNMENT CORRECTIONAL RETIREMENT PLAN MODIFICATIONSIncluding medical center protection officers employed by Hennepin county under the local government correctional service retirement plan of the public employees retirement association (PERA); repealing certain prior increases in employee and employer contributions to the plan ARTICLE 4 PENSION COVERAGE FOR PRIVATIZED PUBLIC HOSPITALSProviding pension benefits under the public employees retirement association (PERA) for employees of the Kanabec county hospital upon hospital privatization ARTICLE 5 CLOSED CHARTER SCHOOL UNPAID RETIREMENT CONTRIBUTIONSIncluding certain charter school employees in the definition of teacher under the teachers retirement association; modifying the definition of supplemental administrative expenses under the St. Paul and Minneapolis teachers retirement fund associations; providing for state payment of unpaid employee and employer contributions to the applicable TRA or to the public employees retirement association (PERA) for teaching or other service in certain designated charter schools closing before a certain date, granting the commissioner of revenue certain continuing recovery authority and appropriating recovered amounts to the commissioner of children, families and learning for payment of the unpaid contributions ARTICLE 6 TEACHER RETIREMENT PLANS SERVICE CREDIT PURCHASE DEADLINE EXTENSIONExtending the deadline for the purchase of service credit by certain teachers ARTICLE 7 - RECODIFICATION OF SOCIAL SECURITY COVERAGE PROVISIONSRecodifying certain provisions governing social security (federal old age, survivors and disability insurance system) coverage for public employees; clarifying certain existing definitions and defining certain additional terms; making certain technical corrections; specifying the public employee groups required to be covered; providing for employer contributions and for the division of retirement plans between members electing and not electing the coverage; repealing certain existing provisions governing social security ARTICLE 8 PUBLIC PENSION PLAN ACTUARIAL ASSUMPTION REVISIONSIncluding the Fairmont police relief association and the Virginia fire department relief association under certain interest and salary assumption requirements for actuarial valuation purposes; clarifying the future salary increase assumption for the Minneapolis employees retirement plan (MERF) and modifying the assumptions for members of certain other retirement plansARTICLE 9 AUTHORIZATION OF ADDITIONAL SUPPLEMENTAL RETIREMENT PLANSAuthorizing local government units to levy for or contribute public funds to the plumbers and pipefitters national pension fund, to the international union of operating engineers pension fund and to supplemental plans organized and operated under the federal internal revenue code (IRC) funded by accumulated sick and vacation leave and severance pay for employees covered by collective bargaining agreements providing for coverage by the applicable fund and establishing a contribution rate, specifying certain limits; clarifying the authority of local government units to establish supplemental pension or deferred compensation plans for employees, ratifying and validating certain previously established supplemental pension plans ARTICLE 10 GENERAL RETIREMENT LAW REORGANIZATION AND RECODIFICATION PUBLIC RETIREMENT PLAN PURPOSEMaking technical corrections to and clarifications in and reorganizing and recodifying certain public retirement plan provisions; removing certain obsolete provisions; modifying certain interest and salary assumptions for actuarial valuation purposes; expanding certain authorized local government unit pension plan contributions; providing a normal retirement age savings clause, specifying the intent of the legislature to create a normal retirement age for persons first covered by the Minnesota state retirement system (MSRS), the public employees retirement association (PERA), the teachers retirement association (TRA) and the first class cities teachers retirement fund associations after a certain date to equal the retirement age in the federal social security law and reserving the right to amend the appropriate sections to conform to federal changes; specifying certain cross reference replacement instructions to the revisor of statutes; repealing certain obsolete provisions relating to certain Hennepin county and comprehensive employment and training act (CETA) employees, certain reorganized or recodified provisions and a certain law provision modifying interest and salary assumptions to resolve a revisor note ARTICLE 11 JOINT RETIREMENT PLAN BUILDING LEASE AUTHORITYAuthorizing the commissioner of administration to lease public pension fund facilities to private companies under contract to provide deferred compensation services under the Minnesota state retirement system (MSRS)ARTICLE 12 VOLUNTEER FIREFIGHTER RELIEF ASSOCIATIONS SERVICE PENSION ELIGIBILITYAuthorizing the payment of service pensions or disability benefits by volunteer firefighters relief associations to former members employed full time by the municipality to perform duties within the municipal fire department or corporation under certain conditions ARTICLE 13 STUDY OF STATEWIDE VOLUNTEER FIREFIGHTER RETIREMENT PLANCreating a statewide lump sum volunteer firefighter retirement plan study task force to conduct fact finding relating to the creation of a voluntary statewide firefighter retirement plan, specifying certain membership requirements and duties and requiring a report to the legislature by a certain date; appropriating money to the state auditor for the task force ARTICLE 14 ADDITIONAL CLARIFICATIONSClarifying the purpose of a certain prior appropriation to the public employees retirement association for the inadvertent diminution of pension benefits of a certain former assistant commissioner of public safety to eliminate a potential windfall to the PERA police and fire and general plans, providing for calculation of the salary increment, for computation of benefits, for determination of increased actuarial reserves needed to support the annuities, for disposition of excess amounts and for certain internal allocations, ratifying contributions and interest paid to the association for deposit in the police and fire plan fund; authorizing a certain retiree covered under the public employees police and fire plan to rescind a retirement annuity application and to apply for a disability benefit (mk, ja)