Requiring school boards, joint vocational technical or intermediate school districts or the Minnesota state colleges and universities (MnSCU) to offer a certain early retirement incentive to certain teachers, specifying teacher eligibility requirements, providing for calculation of the incentive and specifying the conditions for payment, excluding teachers retiring under the rule of 90 from certain calculations; requiring and providing for employer paid health insurance benefits for certain employees, specifying eligibility, conditions and coverage, excluding rule of 90 retirees from certain calculations; exempting the health insurance benefit from certain limits under the public employment labor relations act (PELRA); authorizing school districts to levy to pay the cost of the insurance benefit (mk)