Requiring school boards, joint vocational technical and intermediate +school districts and 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 certain conditions for payment, prohibiting teachers +retiring under the rule of 90 from inclusion in certain calculations; requiring and +providing for employer paid health insurance benefits for certain eligible +employees, exempting provision of the benefits from certain public employment +labor relations act (PELRA) provisions, authorizing school districts to +levy for the costs of employer contributions for the insurance (mk)