Authorizing and providing for the board of trustees of the Minnesota +state colleges and universities (MnSCU) to offer a targeted early +separation incentive program for employees under the individual retirement +account (IRA) plan administered by the teachers retirement association (TRA), +specifying certain incentives authorized for inclusion in the program; requiring+ the board to establish eligibility requirements; participation in the program +to be voluntary; granting sole discretion to college or university +presidents to offer the program; specifying certain costs payment responsibilities; unilateral implementation of the program not to be an unfair labor +practice and exempting the authority for college or university payment of health, +medical and dental insurance premiums for former employees granted early +separation from certain former employee benefit limits under the public +employment labor relations act (PELRA) (je)