HF 2952

as introduced - 86th Legislature (2009 - 2010) Posted on 02/15/2010 09:40am

A bill for an act
relating to retirement; general state employees retirement plan; correctional state
employees retirement plan; legislators retirement plan; judges retirement plan;
State Patrol retirement plan; increasing certain contribution rates; temporarily
reducing certain postretirement adjustment increase rates; reducing interest rates
on refunds; reducing deferred annuity augmentation rates; eliminating interest
on reemployed annuitant earnings limitation deferred accounts; increasing
certain vesting requirements; increasing certain early retirement reduction
rates; reducing certain benefit accrual rates; extending certain amortization
periods; amending Minnesota Statutes 2008, sections 3A.02, subdivision
4; 352.113, subdivision 1; 352.115, subdivision 1; 352.12, subdivision 2;
352.22, subdivisions 2, 3; 352.72, subdivisions 1, 2; 352.93, subdivisions 1,
2a, 3a; 352.931, subdivision 1; 352B.02, as amended; 352B.08, subdivisions
1, 2a; 352B.11, subdivision 2b; 352B.30, subdivisions 1, 2; 352F.07; 356.30,
subdivision 1; 356.302, subdivisions 3, 4, 5; 356.303, subdivision 2; 356.315,
subdivision 5; 356.47, subdivision 3; Minnesota Statutes 2009 Supplement,
sections 352.75, subdivision 4; 352.95, subdivision 2; 356.215, subdivision 11;
356.415, subdivision 1, by adding a subdivision.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2008, section 3A.02, subdivision 4, is amended to read:

Subd. 4.

Deferred annuities augmentation.

(a) The deferred retirement allowance
of any former legislator must be augmented as provided herein.

(b) The required reserves applicable to the deferred retirement allowance,
determined as of the date the benefit begins to accrue using an appropriate mortality table
and an interest assumption of six percent, must be augmented from the first of the month
following the termination of active service, or July 1, 1973, whichever is later, to the first
day of the month in which the allowance begins to accrue, at the following annually
compounded rate or rates:

(1) five percent until January 1, 1981;

(2) three percent from January 1, 1981, or from the first day of the month following
the termination of active service, whichever is later, until January 1 of the year in which
the former legislator attains age 55 new text begin or until January 1, 2011, whichever is earlier new text end ; deleted text begin and
deleted text end

(3) five percent from the period end date under clause (2) deleted text begin to deleted text end new text begin until new text end the effective date
of retirement new text begin or until January 1, 2011, whichever is earlier; and
new text end

new text begin (4) two percent after December 31, 2010 new text end .

Sec. 2.

Minnesota Statutes 2008, section 352.113, subdivision 1, is amended to read:

Subdivision 1.

Age and service requirements.

new text begin (a) new text end An employee covered by the
system, who is less than normal retirement age and who becomes totally and permanently
disabled after three or more years of allowable service new text begin if employed before July 1, 2010, or
after five or more years of allowable service if employed after June 30, 2010 new text end , is entitled to
a disability benefit in an amount provided in subdivision 3.

new text begin (b) new text end If the disabled employee's state service has terminated at any time, the employee
must have at least two years of allowable service after last becoming a state employee
covered by the system.

new text begin (c) new text end Refunds may be repaid under section 352.23 before the effective accrual date of
the disability benefit under subdivision 2.

Sec. 3.

Minnesota Statutes 2008, section 352.115, subdivision 1, is amended to read:

Subdivision 1.

Age and service requirements.

After separation from state service,
any employee (1) who has attained the age of at least 55 years and who is entitled to
credit for at least three years allowable service new text begin if employed before July 1, 2010, or after
five or more years of allowable service if employed after June 30, 2010 new text end , or (2) who has
received credit for at least 30 years allowable service regardless of age, is entitled upon
application to a retirement annuity.

Sec. 4.

Minnesota Statutes 2008, section 352.12, subdivision 2, is amended to read:

Subd. 2.

Surviving spouse benefit.

(a) If an employee or former employee has
credit for at least three years allowable service new text begin if the employee was employed before July
1, 2010, or for at least five years of allowable service if the employee was employed
after June 30, 2010, new text end and dies before an annuity or disability benefit has become payable,
notwithstanding any designation of beneficiary to the contrary, the surviving spouse of the
employee may elect to receive, in lieu of the refund with interest under subdivision 1, an
annuity equal to the joint and 100 percent survivor annuity which the employee or former
employee could have qualified for on the date of death.

(b) If the employee was under age 55 and has credit for at least 30 years of allowable
service on the date of death, the surviving spouse may elect to receive a 100 percent joint
and survivor annuity based on the age of the employee and surviving spouse on the date
of death. The annuity is payable using the full early retirement reduction under section
352.116, subdivision 1, paragraph (a), to age 55 and one-half of the early retirement
reduction from age 55 to the age payment begins.

(c) If the employee was under age 55 and has credit for at least three years of
allowable service credit on the date of death new text begin if the employee was employed before July 1,
2010, or for at least five years of allowable service if the employee was employed after
June 30, 2010, new text end but did not yet qualify for retirement, the surviving spouse may elect
to receive a 100 percent joint and survivor annuity based on the age of the employee
and surviving spouse at the time of death. The annuity is payable using the full early
retirement reduction under section 352.116, subdivision 1 or 1a, to age 55 and one-half of
the early retirement reduction from age 55 to the age payment begins.

(d) The surviving spouse eligible for benefits under paragraph (a) may apply for the
annuity at any time after the date on which the employee or former employee would
have attained the required age for retirement based on the allowable service earned.
The surviving spouse eligible for surviving spouse benefits under paragraph (b) or (c)
may apply for the annuity at any time after the employee's death. The annuity must be
computed under sections 352.115, subdivisions 1, 2, and 3, and 352.116, subdivisions 1,
1a, and 3. Sections 352.22, subdivision 3, and 352.72, subdivision 2, apply to a deferred
annuity or surviving spouse benefit payable under this subdivision. The annuity must cease
with the last payment received by the surviving spouse in the lifetime of the surviving
spouse, or upon expiration of a term certain benefit payment to a surviving spouse under
subdivision 2a. An amount equal to the excess, if any, of the accumulated contributions
credited to the account of the deceased employee in excess of the total of the benefits paid
and payable to the surviving spouse must be paid to the deceased employee's or former
employee's last designated beneficiary or, if none, as specified under subdivision 1.

(e) Any employee or former employee may request in writing, with the signed
consent of the spouse, that this subdivision not apply and that payment be made only to a
designated beneficiary as otherwise provided by this chapter.

Sec. 5.

Minnesota Statutes 2008, section 352.22, subdivision 2, is amended to read:

Subd. 2.

Amount of refund.

Except as provided in subdivision 3, the refund
payable to a person who ceased to be a state employee by reason of a termination of state
service is an amount equal to employee accumulated contributions plus interest at the rate
of six percent per year compounded daily from the date that the contribution was made
until new text begin June 30, 2011, or until new text end the date on which the refund is paid new text begin , whichever is earlier, and
at the rate of four percent per year compounded daily from the date that the contribution
was made or from July 1, 2011, whichever is later, until the date on which the refund is
paid new text end . Included with the refund is any interest paid as part of repayment of a past refund,
plus interest thereon from the date of repayment.

Sec. 6.

Minnesota Statutes 2008, section 352.22, subdivision 3, is amended to read:

Subd. 3.

Deferred annuity.

(a) An employee who has at least three years of
allowable service new text begin if employed before July 1, 2010, or who has at least five years of
allowable service if employed after June 30, 2010, new text end when termination occurs may elect
to leave the accumulated contributions in the fund and thereby be entitled to a deferred
retirement annuity. The annuity must be computed under the law in effect when state
service terminated, on the basis of the allowable service credited to the person before
the termination of service.

(b) An employee on layoff or on leave of absence without pay, except a leave of
absence for health reasons, and who does not return to state service must have an annuity,
deferred annuity, or other benefit to which the employee may become entitled computed
under the law in effect on the employee's last working day.

(c) No application for a deferred annuity may be made more than 60 days before
the time the former employee reaches the required age for entitlement to the payment of
the annuity. The deferred annuity begins to accrue no earlier than 60 days before the date
the application is filed in the office of the system, but not (1) before the date on which
the employee reaches the required age for entitlement to the annuity nor (2) before the
day following the termination of state service in a position which is not covered by the
retirement system.

(d) Application for the accumulated contributions left on deposit with the fund may
be made at any time following the date of the termination of service.

Sec. 7.

Minnesota Statutes 2008, section 352.72, subdivision 1, is amended to read:

Subdivision 1.

Entitlement to annuity.

(a) Any person who has been an employee
covered by a retirement system listed in paragraph (b) is entitled when qualified to an
annuity from each fund if total allowable service in all funds or in any two of these funds
totals three or more years new text begin if employed before July 1, 2010, or totals five or more years
if employed after June 30, 2010 new text end .

(b) This section applies to the Minnesota State Retirement System, the Public
Employees Retirement Association including the Public Employees Retirement
Association police and fire fund, the Teachers Retirement Association, the State Patrol
Retirement Association, or any other public employee retirement system in the state with
a similar provision, except as noted in paragraph (c).

(c) This section does not apply to other funds providing benefits for police officers
or firefighters.

(d) No portion of the allowable service upon which the retirement annuity from
one fund is based shall be again used in the computation for benefits from another fund.
No refund may have been taken from any one of these funds since service entitling the
employee to coverage under the system or the employee's membership in any of the
associations last terminated. The annuity from each fund must be determined by the
appropriate provisions of the law except that the requirement that a person must have at
least deleted text begin three deleted text end new text begin a specific number of new text end years new text begin of new text end allowable service in the respective system or
association does not apply for the purposes of this section if the combined service in two
or more of these funds equals deleted text begin three or more years deleted text end new text begin at least the longest period of allowable
service of any of the applicable retirement plans new text end .

Sec. 8.

Minnesota Statutes 2008, section 352.72, subdivision 2, is amended to read:

Subd. 2.

Computation of deferred annuity.

(a) The deferred annuity, if any,
accruing under subdivision 1, or section 352.22, subdivision 3, must be computed as
provided in section 352.22, subdivision 3, on the basis of allowable service before
termination of state service and augmented as provided herein. The required reserves
applicable to a deferred annuity or to an annuity for which a former employee was eligible
but had not applied or to any deferred segment of an annuity must be determined as of
the date the benefit begins to accrue and augmented by interest compounded annually
from the first day of the month following the month in which the employee ceased to be
a state employee, or July 1, 1971, whichever is later, to the first day of the month in
which the annuity begins to accrue. The rates of interest used for this purpose must be
five percent compounded annually until January 1, 1981, and three percent compounded
annually thereafter until January 1 of the year following the year in which the former
employee attains age 55 new text begin or until January 1, 2011, whichever is earlier new text end , and from deleted text begin that date deleted text end
new text begin the January 1 next following the attainment of age 55 new text end to the effective date of retirement new text begin or
until January 1, 2011, whichever is earlier new text end , deleted text begin the rate is deleted text end five percent compounded annually if
the employee became an employee before July 1, 2006, deleted text begin and at deleted text end 2.5 percent compounded
annually new text begin until January 1, 2011, new text end if the employee becomes an employee after June 30, 2006 new text begin ,
and two percent compounded annually after December 31, 2010, irrespective of when the
employee became a state employee new text end . If a person has more than one period of uninterrupted
service, the required reserves related to each period must be augmented by interest under
this subdivision. The sum of the augmented required reserves so determined is the present
value of the annuity. "Uninterrupted service" for the purpose of this subdivision means
periods of covered employment during which the employee has not been separated from
state service for more than two years. If a person repays a refund, the service restored by
the repayment must be considered continuous with the next period of service for which the
employee has credit with this system. The formula percentages used for each period of
uninterrupted service must be those applicable to a new employee. The mortality table
and interest assumption used to compute the annuity must be those in effect when the
employee files application for annuity. This section does not reduce the annuity otherwise
payable under this chapter.

(b) The retirement annuity or disability benefit of, or the survivor benefit payable on
behalf of, a former state employee who terminated service before July 1, 1997, which is
not first payable until after June 30, 1997, must be increased on an actuarial equivalent
basis to reflect the change in the postretirement interest rate actuarial assumption under
section 356.215, subdivision 8, from five percent to six percent under a calculation
procedure and the tables adopted by the board and approved by the actuary retained under
section 356.214.

Sec. 9.

Minnesota Statutes 2009 Supplement, section 352.75, subdivision 4, is
amended to read:

Subd. 4.

Existing deferred retirees.

Any former member of the former
Metropolitan Transit Commission-Transit Operating Division employees retirement
fund is entitled to a retirement annuity from the Minnesota State Retirement System if
the employee:

(1) is not an active employee of the Transit Operating Division of the former
Metropolitan Transit Commission on July 1, 1978; (2) has at least ten years of active
continuous service with the Transit Operating Division of the former Metropolitan
Transit Commission as defined by the former Metropolitan Transit Commission-Transit
Operating Division employees retirement plan document in effect on December 31, 1977;
(3) has not received a refund of contributions; (4) has not retired or begun receiving an
annuity or benefit from the former Metropolitan Transit Commission-Transit Operating
Division employees retirement fund; (5) is at least 55 years old; and (6) submits a valid
application for a retirement annuity to the executive director of the Minnesota State
Retirement System.

The person is entitled to a retirement annuity in an amount equal to the normal
old age retirement allowance calculated under the former Metropolitan Transit
Commission-Transit Operating Division employees retirement fund plan document in
effect on December 31, 1977, subject to an early retirement reduction or adjustment in
amount on account of retirement before the normal retirement age specified in that former
Metropolitan Transit Commission-Transit Operating Division employees retirement fund
plan document.

The deferred retirement annuity of any person to whom this subdivision applies
must be augmented. The required reserves applicable to the deferred retirement annuity,
determined as of the date the allowance begins to accrue using an appropriate mortality
table and an interest assumption of five percent, must be augmented by interest at the
rate of five percent per year compounded annually from January 1, 1978, to January 1,
1981, deleted text begin and deleted text end three percent per year compounded annually from January 1, 1981, new text begin until the
date that the annuity begins to accrue or June 30, 2010, whichever is earlier, and two
percent after June 30, 2010, new text end to the first day of the month in which the annuity begins to
accrue. After the commencement of the retirement annuity, the annuity is eligible for
postretirement adjustments under section 356.415. On applying for a retirement annuity
under this subdivision, the person is entitled to elect a joint and survivor optional annuity
under section 352.116, subdivision 3.

Sec. 10.

Minnesota Statutes 2008, section 352.93, subdivision 1, is amended to read:

Subdivision 1.

Basis of annuity; when to apply.

After separation from state
service, an employee covered under section 352.91 who has reached age 55 years and has
credit for at least three years of covered correctional service or a combination of covered
correctional service and general new text begin state new text end employees deleted text begin state deleted text end retirement plan new text begin allowable new text end service
new text begin if first employed as a state employee before July 1, 2010, or has credit for at least ten
years of covered correctional service or a combination of covered correctional service
and general state employees retirement plan allowable service if first employed as a state
employee after June 30, 2010, new text end is entitled upon application to a retirement annuity under
this section, based only on covered correctional employees' service. Application may be
made no earlier than 60 days before the date the employee is eligible to retire by reason of
both age and service requirements.

Sec. 11.

Minnesota Statutes 2008, section 352.93, subdivision 2a, is amended to read:

Subd. 2a.

Early retirement.

Any covered correctional employee who becomes at
least 50 years old and who has at least three years of allowable service new text begin if first employed
as a correctional state employee before July 1, 2010, or has credit for at least ten years
of allowable service if first employed as a correctional state employee after June 30,
2010, new text end is entitled upon application to a reduced retirement annuity equal to the annuity
calculated under subdivision 2, reduced by two-tenths of one percent for each month that
the correctional employee is under age 55 at the time of retirement new text begin if first employed as
a correctional state employee before July 1, 2010, and if retired before July 1, 2015, or
reduced by 0.417 percent for each month that the correctional employee is under age 55
at the time of retirement if first employed as a correctional state employee after June 30,
2010, or if first employed as a correctional state employee before July 1, 2010, and if
retired after June 30, 2015 new text end .

Sec. 12.

Minnesota Statutes 2008, section 352.93, subdivision 3a, is amended to read:

Subd. 3a.

Optional annuities.

The board may establish optional annuity forms to
pay a higher amount from the date of retirement until an employee is first eligible to draw
Social Security benefits new text begin , reaches age 65, new text end or deleted text begin up to deleted text end new text begin reaches new text end the age the employee is eligible
to receive unreduced Social Security benefits, at which time the monthly benefits must be
reduced. The optional annuity forms must be actuarially equivalent to the normal single
life annuity form provided in subdivision 2. The optional annuity forms must be deleted text begin approved deleted text end
new text begin certified as actuarially equivalent new text end by the actuary retained under section 356.214.

Sec. 13.

Minnesota Statutes 2008, section 352.931, subdivision 1, is amended to read:

Subdivision 1.

Surviving spouse benefit.

(a) If the correctional employee was at
least age 50, has credit for at least three years of allowable service new text begin if first employed as
a correctional state employee before July 1, 2010, or has credit for at least ten years of
allowable service if first employed as a correctional state employee after June 30, 2010 new text end ,
and dies before an annuity or disability benefit has become payable, notwithstanding any
designation of beneficiary to the contrary, the surviving spouse of the employee may
elect to receive, in lieu of the refund under section 352.12, subdivision 1, an annuity for
life equal to the joint and 100 percent survivor annuity which the employee could have
qualified for had the employee terminated service on the date of death. The election
may be made at any time after the date of death of the employee. The surviving spouse
benefit begins to accrue as of the first of the month next following the date on which
the application for the benefit was filed.

(b) If the employee was under age 50, dies, and had credit for at least three years
of allowable service deleted text begin credit deleted text end on the date of death new text begin if first employed as a correctional state
employee before July 1, 2010, or had credit for at least ten years of allowable service on
the date of death if first employed as a correctional state employee after June 30, 2010, new text end but
did not yet qualify for retirement, the surviving spouse may elect to receive a 100 percent
joint and survivor annuity based on the age of the employee and surviving spouse at the
time of death. The annuity is payable using the early retirement reduction under section
352.93, subdivision 2a, to age 50, and one-half of the early retirement reduction from age
50 to the age payment begins. The surviving spouse eligible for surviving spouse benefits
under this paragraph may apply for the annuity at any time after the employee's death.
Sections 352.22, subdivision 3, and 352.72, subdivision 2, apply to a deferred annuity or
surviving spouse benefit payable under this subdivision.

(c) The annuity must cease with the last payment received by the surviving spouse
in the lifetime of the surviving spouse. Any employee may request in writing, with the
signed consent of the spouse, that this subdivision not apply and that payment be made
only to a designated beneficiary as otherwise provided by this chapter.

Sec. 14.

Minnesota Statutes 2009 Supplement, section 352.95, subdivision 2, is
amended to read:

Subd. 2.

Regular disability; computation of benefit.

A covered correctional
employee who was hired before July 1, 2009, after rendering at least one year of covered
correctional service, or a covered correctional employee who was first hired after June
30, 2009, after rendering at least three years of covered correctional plan service new text begin if first
employed as a correctional state employee before July 1, 2010, or after rendering at least
ten years of covered correctional plan service if first employed as a correctional state
employee after June 30, 2010 new text end , and who is determined to have a regular disability, physical
or psychological, as defined under section 352.01, subdivision 17c, is entitled to a regular
disability benefit. The regular disability benefit must be based on covered correctional
service only. The regular disability benefit must be computed as provided in section
352.93, subdivisions 1 and 2. The regular disability benefit of a covered correctional
employee who was first hired before July 1, 2009, and who is determined to have a regular
disability, physical or psychological, under this subdivision must be computed as though
the employee had at least 15 years of covered correctional service.

Sec. 15.

Minnesota Statutes 2008, section 352B.02, as amended by Laws 2009, chapter
101, article 2, section 109; and chapter 169, article 1, section 23; article 2, section 16; and
article 4, sections 3 and 4, is amended to read:

352B.02 STATE PATROL RETIREMENT FUND.

Subdivision 1.

Fund created; membership.

A State Patrol retirement fund
is established. Its membership consists of all persons defined in section 352B.011,
subdivision 10.

Subd. 1a.

Member contributions.

(a) The member contribution is deleted text begin deleted text begin 10.40 deleted text end percent deleted text end new text begin
the following percentage new text end of the member's salary deleted text begin . deleted text end new text begin :
new text end

	new text begin (1) before the first day of the first pay period beginning after July 1, 2011 new text end	new text begin 10.40 percent new text end
	new text begin (2) on or after the first day of the first pay period beginning after July 1, 2011 new text end	new text begin 11.20 percent new text end

(b) These contributions must be made by deduction from salary as provided in
section 352.04, subdivision 4.

Subd. 1b.

Salary deductions.

Member contribution amounts must be deducted each
pay period by the department head, who shall have the total amount of the deductions paid
to the commissioner of management and budget for deposit in the State Patrol retirement
fund, and have a detailed report of all deductions made each pay period to the executive
director of the Minnesota State Retirement System.

Subd. 1c.

Employer contributions.

(a) In addition to member contributions,
department heads shall pay a sum equal to deleted text begin 15.60 deleted text end deleted text begin percent deleted text end new text begin the specified percentage new text end of the
salary upon which deductions were made, which constitutes the employer contribution
to the fund deleted text begin . deleted text end new text begin as follows:
new text end

	new text begin (1) before the first day of the first pay period beginning after July 1, 2011 new text end	new text begin 15.60 percent new text end
	new text begin (2) on or after the first day of the first pay period beginning after July 1, 2011 new text end	new text begin 16.80 percent new text end

(b) Department contributions must be paid out of money appropriated to departments
for this purpose.

new text begin Subd. 1d. new text end

new text begin Additional employer contributions. new text end

new text begin (a) In addition to the regular
employer contribution under subdivision 1c, department heads shall pay a sum equal to
ten percent of the salary upon which member contribution deductions were made, which is
the additional employer contribution to the fund.
new text end

new text begin (b) Department additional employer contributions must be paid from departmental
appropriations or revenue.
new text end

Subd. deleted text begin 1d deleted text end new text begin 1e new text end .

Fund revenue and expenses.

The amounts provided for in this section
must be credited to the State Patrol retirement fund. All money received must be deposited
by the commissioner of management and budget in the State Patrol retirement fund. The
fund must be used to pay the administrative expenses of the retirement fund, and the
benefits and annuities provided in this chapter.

Subd. deleted text begin 1e deleted text end new text begin 1f new text end .

Audit; new text begin regular new text end actuarial valuation new text begin ; supplemental valuations new text end .

new text begin (a)
new text end The legislative auditor shall audit the fund.

new text begin (b) new text end Any actuarial valuation of the fund required under section 356.215 must be
prepared by the actuary retained under section 356.214.

new text begin (c) new text end Any approved actuary retained by the executive director under section 352.03,
subdivision 6, may perform actuarial valuations and experience studies to supplement
those performed by the actuary retained under section 356.214. Any supplemental
actuarial valuation or experience studies must be filed with the executive director of the
Legislative Commission on Pensions and Retirement.

Sec. 16.

Minnesota Statutes 2008, section 352B.08, subdivision 1, is amended to read:

Subdivision 1.

Eligibility; when to apply; accrual.

new text begin (a) new text end Every member who is
credited with three or more years of allowable service new text begin if first employed before July 1,
2010, or with at least five years of allowable service if first employed after June 30, 2010,
new text end is entitled to separate from state service and upon becoming 50 years old, is entitled to
receive a life annuity, upon separation from state service.

new text begin (b) new text end Members deleted text begin shall deleted text end new text begin must new text end apply for an annuity in a form and manner prescribed by the
executive director.

new text begin (c) new text end No application may be made more than 90 days before the date the member is
eligible to retire by reason of both age and service requirements.

new text begin (d) new text end An annuity begins to accrue no earlier than 180 days before the date the
application is filed with the executive director.

Sec. 17.

Minnesota Statutes 2008, section 352B.08, subdivision 2a, is amended to read:

Subd. 2a.

Early retirement.

Any member who has become at least 50 years old and
who has at least three years of allowable service new text begin if first employed before July 1, 2010, or
who has at least five years of allowable service if first employed after June 30, 2010, new text end is
entitled upon application to a reduced retirement annuity equal to the annuity calculated
under subdivision 2, reduced by one-tenth of one percent for each month that the member
is under age 55 at the time of retirement new text begin if first employed before July 1, 2010, or reduced
by two-tenths of one percent for each month that the member is under age 55 at the time of
retirement if first employed after June 30, 2010 new text end .

Sec. 18.

Minnesota Statutes 2008, section 352B.11, subdivision 2b, is amended to read:

Subd. 2b.

Surviving spouse benefit eligibility.

(a) If an active member with three or
more years of allowable service new text begin if first employed before July 1, 2010, or with at least five
years of allowable service if first employed after June 30, 2010, new text end dies before attaining age
55, the surviving spouse is entitled to the benefit specified in subdivision 2c, paragraph (b).

(b) If an active member with less than three years of allowable service new text begin if first
employed before July 1, 2010, or with fewer than five years of allowable service if first
employed after June 30, 2010, new text end dies at any age, the surviving spouse is entitled to receive
the benefit specified in subdivision 2c, paragraph (c).

(c) If an active member with three or more years of allowable service new text begin if first
employed before July 1, 2010, or with at least five years of allowable service if first
employed after June 30, 2010, new text end dies on or after attaining exact age 55, the surviving spouse
is entitled to receive the benefits specified in subdivision 2c, paragraph (d).

(d) If a disabilitant dies while receiving a disability benefit under section 352B.10 or
before the benefit under that section commenced, and an optional annuity was not elected
under section 352B.10, subdivision 5, the surviving spouse is entitled to receive the benefit
specified in subdivision 2c, paragraph (b).

(e) If a former member with three or more years of allowable service new text begin if first
employed before July 1, 2010, or with at least five years of allowable service if first
employed after June 30, 2010 new text end , who terminated from service and has not received a refund
or commenced receipt of any other benefit provided by this chapter, dies, the surviving
spouse is entitled to receive the benefit specified in subdivision 2c, paragraph (e).

(f) If a former member with less than three years of allowable service new text begin if first
employed before July 1, 2010, or with fewer than five years of allowable service if first
employed after June 30, 2010 new text end , who terminated from service and has not received a refund
or commenced receipt of any other benefit, if applicable, provided by this chapter, dies, the
surviving spouse is entitled to receive the refund specified in subdivision 2c, paragraph (f).

Sec. 19.

Minnesota Statutes 2008, section 352B.30, subdivision 1, is amended to read:

Subdivision 1.

Entitlement to annuity.

Any person who has been an employee
covered by the Minnesota State Retirement System, or a member of the Public Employees
Retirement Association including the Public Employees Retirement Association Police
and Fire Fund, or the Teachers Retirement Association, or the State Patrol retirement fund,
or any other public employee retirement system in Minnesota having a like provision but
excluding all other funds providing benefits for police or firefighters is entitled when
qualified to an annuity from each fund if total allowable service in all funds or in any two
of these funds totals deleted text begin three or more deleted text end new text begin the number of new text end years new text begin of allowable service required by
the applicable retirement plan with the longest vesting period for the person new text end . No part of
the allowable service upon which the retirement annuity from one fund is based may
again be used in the computation for benefits from another fund. The member must not
have taken a refund from any one of these funds since service entitling the member to
coverage under the system or membership in any of the associations last terminated.
The annuity from each fund must be determined by the appropriate law except that the
requirement that a person must have at least deleted text begin three deleted text end new text begin a specific number of new text end years allowable
service in the respective system or association does not apply for the purposes of this
section if the combined service in two or more of these funds equals deleted text begin three or more deleted text end new text begin the
number of new text end years new text begin of allowable service required by the applicable retirement plan with
the longest vesting period for the person new text end .

Sec. 20.

Minnesota Statutes 2008, section 352B.30, subdivision 2, is amended to read:

Subd. 2.

Computation of deferred annuity.

Deferred annuities must be computed
according to this chapter on the basis of allowable service before termination of service
and augmented as provided in this chapter. The required reserves applicable to a deferred
annuity must be augmented by interest compounded annually from the first day of the
month following the month in which the member terminated service, or July 1, 1971,
whichever is later, to the first day of the month in which the annuity begins to accrue. The
rates of interest used for this purpose deleted text begin shall deleted text end new text begin must new text end be five percent per year compounded
annually until January 1, 1981, deleted text begin and after that date deleted text end three percent per year compounded
annually new text begin after January 1, 1981, until January 1, 2011, new text end if the employee became an employee
before July 1, 2006, deleted text begin and at deleted text end 2.5 percent compounded annually if the employee becomes
an employee after June 30, 2006 new text begin , and two percent per year compounded annually after
December 31, 2010, irrespective of when the employee was first employed new text end . The mortality
table and interest assumption used to compute the annuity deleted text begin shall deleted text end new text begin must new text end be those in effect
when the member files application for annuity.

Sec. 21.

Minnesota Statutes 2008, section 352F.07, is amended to read:

352F.07 EFFECT ON REFUND.

Notwithstanding any provision of chapter 352 to the contrary, terminated hospital
employees may receive a refund of employee accumulated contributions plus interest
deleted text begin at the rate of six percent per year compounded annually deleted text end in accordance with deleted text begin Minnesota
Statutes 1994, deleted text end section 352.22, subdivision 2, at any time after the transfer of employment
to Fairview, University of Minnesota Physicians, or University Affiliated Family
Physicians. If a terminated hospital employee has received a refund from a pension plan
enumerated in section 356.30, subdivision 3, the person may not repay that refund unless
the person again becomes a member of one of those enumerated plans and complies
with section 356.30, subdivision 2.

Sec. 22.

Minnesota Statutes 2009 Supplement, section 356.215, subdivision 11,
is amended to read:

Subd. 11.

Amortization contributions.

(a) In addition to the exhibit indicating
the level normal cost, the actuarial valuation of the retirement plan must contain an
exhibit for financial reporting purposes indicating the additional annual contribution
sufficient to amortize the unfunded actuarial accrued liability and must contain an exhibit
for contribution determination purposes indicating the additional contribution sufficient
to amortize the unfunded actuarial accrued liability. For the retirement plans listed in
subdivision 8, paragraph (c), the additional contribution must be calculated on a level
percentage of covered payroll basis by the established date for full funding in effect when
the valuation is prepared, assuming annual payroll growth at the applicable percentage
rate set forth in subdivision 8, paragraph (c). For all other retirement plans, the additional
annual contribution must be calculated on a level annual dollar amount basis.

(b) For any retirement plan other than the Minneapolis Employees Retirement Fund,
the general employees retirement plan of the Public Employees Retirement Association,
new text begin the general state employees retirement plan of the Minnesota State Retirement System,
new text end and the St. Paul Teachers Retirement Fund Association, if there has not been a change in
the actuarial assumptions used for calculating the actuarial accrued liability of the fund, a
change in the benefit plan governing annuities and benefits payable from the fund, a
change in the actuarial cost method used in calculating the actuarial accrued liability of all
or a portion of the fund, or a combination of the three, which change or changes by itself
or by themselves without inclusion of any other items of increase or decrease produce a
net increase in the unfunded actuarial accrued liability of the fund, the established date for
full funding is the first actuarial valuation date occurring after June 1, 2020.

(c) For any retirement plan other than the Minneapolis Employees Retirement
Fund and the general employees retirement plan of the Public Employees Retirement
Association, if there has been a change in any or all of the actuarial assumptions used
for calculating the actuarial accrued liability of the fund, a change in the benefit plan
governing annuities and benefits payable from the fund, a change in the actuarial cost
method used in calculating the actuarial accrued liability of all or a portion of the fund,
or a combination of the three, and the change or changes, by itself or by themselves and
without inclusion of any other items of increase or decrease, produce a net increase in the
unfunded actuarial accrued liability in the fund, the established date for full funding must
be determined using the following procedure:

(i) the unfunded actuarial accrued liability of the fund must be determined in
accordance with the plan provisions governing annuities and retirement benefits and the
actuarial assumptions in effect before an applicable change;

(ii) the level annual dollar contribution or level percentage, whichever is applicable,
needed to amortize the unfunded actuarial accrued liability amount determined under item
(i) by the established date for full funding in effect before the change must be calculated
using the interest assumption specified in subdivision 8 in effect before the change;

(iii) the unfunded actuarial accrued liability of the fund must be determined in
accordance with any new plan provisions governing annuities and benefits payable from
the fund and any new actuarial assumptions and the remaining plan provisions governing
annuities and benefits payable from the fund and actuarial assumptions in effect before
the change;

(iv) the level annual dollar contribution or level percentage, whichever is applicable,
needed to amortize the difference between the unfunded actuarial accrued liability amount
calculated under item (i) and the unfunded actuarial accrued liability amount calculated
under item (iii) over a period of 30 years from the end of the plan year in which the
applicable change is effective must be calculated using the applicable interest assumption
specified in subdivision 8 in effect after any applicable change;

(v) the level annual dollar or level percentage amortization contribution under item
(iv) must be added to the level annual dollar amortization contribution or level percentage
calculated under item (ii);

(vi) the period in which the unfunded actuarial accrued liability amount determined
in item (iii) is amortized by the total level annual dollar or level percentage amortization
contribution computed under item (v) must be calculated using the interest assumption
specified in subdivision 8 in effect after any applicable change, rounded to the nearest
integral number of years, but not to exceed 30 years from the end of the plan year in
which the determination of the established date for full funding using the procedure set
forth in this clause is made and not to be less than the period of years beginning in the
plan year in which the determination of the established date for full funding using the
procedure set forth in this clause is made and ending by the date for full funding in effect
before the change; and

(vii) the period determined under item (vi) must be added to the date as of which
the actuarial valuation was prepared and the date obtained is the new established date
for full funding.

(d) For the Minneapolis Employees Retirement Fund, the established date for full
funding is June 30, 2020.

(e) For the general employees retirement plan of the Public Employees Retirement
Association, the established date for full funding is June 30, 2031.

(f) For the Teachers Retirement Association, the established date for full funding is
June 30, 2037.

(g) For the correctional state employees retirement plan of the Minnesota State
Retirement System, the established date for full funding is June 30, 2038.

(h) For the judges retirement plan, the established date for full funding is June
30, 2038.

(i) For the public employees police and fire retirement plan, the established date
for full funding is June 30, 2038.

(j) For the St. Paul Teachers Retirement Fund Association, the established date for
full funding is June 30 of the 25th year from the valuation date. In addition to other
requirements of this chapter, the annual actuarial valuation shall contain an exhibit
indicating the funded ratio and the deficiency or sufficiency in annual contributions when
comparing liabilities to the market value of the assets of the fund as of the close of the
most recent fiscal year.

(k) new text begin For the general state employees retirement plan of the Minnesota State
Retirement System, the established date for full funding is June 30, 2040.
new text end

new text begin (l) new text end new text begin new text end For the retirement plans for which the annual actuarial valuation indicates an
excess of valuation assets over the actuarial accrued liability, the valuation assets in
excess of the actuarial accrued liability must be recognized as a reduction in the current
contribution requirements by an amount equal to the amortization of the excess expressed
as a level percentage of pay over a 30-year period beginning anew with each annual
actuarial valuation of the plan.

Sec. 23.

Minnesota Statutes 2008, section 356.30, subdivision 1, is amended to read:

Subdivision 1.

Eligibility; computation of annuity.

(a) Notwithstanding any
provisions of the laws governing the retirement plans enumerated in subdivision 3, a
person who has met the qualifications of paragraph (b) may elect to receive a retirement
annuity from each enumerated retirement plan in which the person has at least one-half
year of allowable service, based on the allowable service in each plan, subject to the
provisions of paragraph (c).

(b) A person may receive, upon retirement, a retirement annuity from each
enumerated retirement plan in which the person has at least one-half year of allowable
service, and augmentation of a deferred annuity calculated at the appropriate rate under
the laws governing each public pension plan or fund named in subdivision 3, based on
the date of the person's initial entry into public employment from the date the person
terminated all public service if:

(1) the person has allowable service deleted text begin totaling an amount that allows the person to
receive an annuity deleted text end in any two or more of the enumerated plans;

new text begin (2) the person has sufficient allowable service in total that equals or exceeds the
applicable service credit vesting requirement of the retirement plan with the longest
applicable service credit vesting requirement; new text end and

deleted text begin (2) deleted text end new text begin (3) new text end the person has not begun to receive an annuity from any enumerated plan or
the person has made application for benefits from each applicable plan and the effective
dates of the retirement annuity with each plan under which the person chooses to receive
an annuity are within a one-year period.

(c) The retirement annuity from each plan must be based upon the allowable service,
accrual rates, and average salary in the applicable plan except as further specified or
modified in the following clauses:

(1) the laws governing annuities must be the law in effect on the date of termination
from the last period of public service under a covered retirement plan with which the
person earned a minimum of one-half year of allowable service credit during that
employment;

(2) the "average salary" on which the annuity from each covered plan in which
the employee has credit in a formula plan must be based on the employee's highest five
successive years of covered salary during the entire service in covered plans;

(3) the accrual rates to be used by each plan must be those percentages prescribed by
each plan's formula as continued for the respective years of allowable service from one
plan to the next, recognizing all previous allowable service with the other covered plans;

(4) the allowable service in all the plans must be combined in determining eligibility
for and the application of each plan's provisions in respect to reduction in the annuity
amount for retirement prior to normal retirement age; and

(5) the annuity amount payable for any allowable service under a nonformula plan
of a covered plan must not be affected, but such service and covered salary must be used
in the above calculation.

(d) This section does not apply to any person whose final termination from the last
public service under a covered plan was before May 1, 1975.

(e) For the purpose of computing annuities under this section, the accrual rates
used by any covered plan, except the public employees police and fire plan, the judges
retirement fund, and the State Patrol retirement plan, must not exceed the percent specified
in section 356.315, subdivision 4, per year of service for any year of service or fraction
thereof. The formula percentage used by the judges retirement fund must not exceed the
percentage rate specified in section 356.315, subdivision 8, per year of service for any
year of service or fraction thereof. The accrual rate used by the public employees police
and fire plan and the State Patrol retirement plan must not exceed the percentage rate
specified in section 356.315, subdivision 6, per year of service for any year of service or
fraction thereof. The accrual rate or rates used by the legislators retirement plan must not
exceed 2.5 percent, but this limit does not apply to the adjustment provided under section
3A.02, subdivision 1, paragraph (c).

(f) Any period of time for which a person has credit in more than one of the covered
plans must be used only once for the purpose of determining total allowable service.

(g) If the period of duplicated service credit is more than one-half year, or the person
has credit for more than one-half year, with each of the plans, each plan must apply its
formula to a prorated service credit for the period of duplicated service based on a fraction
of the salary on which deductions were paid to that fund for the period divided by the total
salary on which deductions were paid to all plans for the period.

(h) If the period of duplicated service credit is less than one-half year, or when
added to other service credit with that plan is less than one-half year, the service credit
must be ignored and a refund of contributions made to the person in accord with that
plan's refund provisions.

Sec. 24.

Minnesota Statutes 2008, section 356.302, subdivision 3, is amended to read:

Subd. 3.

General employee plan eligibility requirements.

A disabled member
of a covered retirement plan who has credit for allowable service in a combination of
general employee retirement plans is entitled to a combined service disability benefit
if the member:

(1) is less than the normal retirement age on the date of the application for the
disability benefit;

(2) has become totally and permanently disabled;

(3) has credit for allowable service in any combination of general employee
retirement plans totaling at least deleted text begin three years deleted text end new text begin the number of years required by the applicable
retirement plan with the longest service credit requirement for disability benefit receipt new text end ;

(4) has credit for at least one-half year of allowable service with the current general
employee retirement plan before the commencement of the disability;

(5) has at least three continuous years of allowable service credit by the general
employee retirement plan or has at least a total of three years of allowable service credit
by a combination of general employee retirement plans in a 72-month period during
which no interruption of allowable service credit from a termination of employment
exceeded 29 days; and

(6) was not receiving a retirement annuity or disability benefit from any covered
general employee retirement plan at the time of the commencement of the disability.

Sec. 25.

Minnesota Statutes 2008, section 356.302, subdivision 4, is amended to read:

Subd. 4.

Public safety plan eligibility requirements.

A disabled member of a
covered retirement plan who has credit for allowable service in a combination of public
safety employee retirement plans is entitled to a combined service disability benefit if the
member:

(1) has become occupationally disabled;

(2) has credit for allowable service in any combination of public safety employee
retirement plans totaling at least deleted text begin one year deleted text end new text begin the minimum period of service credit required by
the applicable retirement plan with the longest service credit eligibility requirement for the
receipt of a duty-related disability benefit new text end if the disability is duty-related or totaling at least
deleted text begin three years deleted text end new text begin the minimum period of service credit required by the applicable retirement
plan with the longest service credit eligibility requirement for a disability benefit that is
not duty-related new text end if the disability is not duty-related;

(3) has credit for at least one-half year of allowable service with the current public
safety employee retirement plan before the commencement of the disability; and

(4) was not receiving a retirement annuity or disability benefit from any covered
public safety employee retirement plan at the time of the commencement of the disability.

Sec. 26.

Minnesota Statutes 2008, section 356.302, subdivision 5, is amended to read:

Subd. 5.

General and public safety plan eligibility requirements.

A disabled
member of a covered retirement plan who has credit for allowable service in a combination
of both a public safety employee retirement plan and general employee retirement plan
must meet the qualifying requirements in subdivisions 3 and 4 to receive a combined
service disability benefit from the applicable general employee and public safety
employee retirement plans, except that the person need only be a member of a covered
retirement plan at the time of the commencement of the disability new text begin , that the person must
have allowable service credit for the applicable retirement plan with the longest service
credit eligibility requirement for the receipt of a disability benefit, new text end and that the minimum
allowable service requirements of subdivisions 3, clauses (3) and (5), and 4, clauses (3)
and (4), may be met in any combination of covered retirement plans.

Sec. 27.

Minnesota Statutes 2008, section 356.303, subdivision 2, is amended to read:

Subd. 2.

Entitlement; eligibility.

Notwithstanding any provision of law to the
contrary governing a covered retirement plan, a person who is the survivor of a deceased
member of a covered retirement plan may receive a combined service survivor benefit
from each covered retirement plan in which the deceased member had credit for at least
one-half year of allowable service if the deceased member:

(1) had credit for sufficient allowable service in any combination of covered
retirement plans to meet deleted text begin any deleted text end new text begin the new text end minimum allowable service credit requirement of the
new text begin applicable new text end covered retirement fund new text begin with the longest allowable service credit requirement
new text end for qualification for a survivor benefit or annuity;

(2) had credit for at least one-half year of allowable service with the most recent
covered retirement plan before the date of death and was an active member of that covered
retirement plan on the date of death; and

(3) was not receiving a retirement annuity from any covered retirement plan on the
date of death.

Sec. 28.

Minnesota Statutes 2008, section 356.315, subdivision 5, is amended to read:

Subd. 5.

Correctional plan members.

The applicable benefit accrual rate is 2.4
percent new text begin if employed as a correctional state employee before July 1, 2010, or 2.2 percent if
employed as a correctional state employee after June 30, 2010 new text end .

Sec. 29.

Minnesota Statutes 2009 Supplement, section 356.415, subdivision 1, is
amended to read:

Subdivision 1.

Annual postretirement adjustments new text begin ; generally new text end .

(a) Retirement
annuity, disability benefit, or survivor benefit recipients of a covered retirement plan
new text begin other than the legislators retirement plan, the general state employees retirement plan, the
correctional state employees retirement plan, the State Patrol retirement plan, the elected
state officers retirement plan, the unclassified state employees retirement program, and the
judges retirement plan new text end are entitled to a postretirement adjustment annually on January
1, as follows:

(1) a postretirement increase of 2.5 percent must be applied each year, effective
January 1, to the monthly annuity or benefit of each annuitant or benefit recipient who has
been receiving an annuity or a benefit for at least 12 full months prior to the January 1
increase; and

(2) for each annuitant or benefit recipient who has been receiving an annuity or a
benefit for at least one full month, an annual postretirement increase of 1/12 of 2.5 percent
for each month new text begin that new text end the person has been receiving an annuity or benefit must be applied,
effective new text begin on new text end January 1 following the new text begin calendar new text end year in which the person has been retired
for less than 12 months.

(b) The increases provided by this deleted text begin section deleted text end new text begin subdivision new text end commence on January 1, 2010.

(c) An increase in annuity or benefit payments under this section must be made
automatically unless written notice is filed by the annuitant or benefit recipient with the
executive director of the covered retirement plan requesting that the increase not be made.

(d) The retirement annuity payable to a person who retires before becoming eligible
for Social Security benefits and who has elected the optional payment as provided in
section 353.29, subdivision 6, or 354.35 must be treated as the sum of a period certain
retirement annuity and a life retirement annuity for the purposes of any postretirement
adjustment. The period certain retirement annuity plus the life retirement annuity must be
the annuity amount payable until age 62 for section 353.29, subdivision 6, or age 62, 65,
or normal retirement age, as selected by the member at retirement, for an annuity amount
payable under section 354.35. A postretirement adjustment granted on the period certain
retirement annuity must terminate when the period certain retirement annuity terminates.

Sec. 30.

Minnesota Statutes 2009 Supplement, section 356.415, is amended by adding
a subdivision to read:

new text begin Subd. 3. new text end

new text begin Annual postretirement adjustments; Minnesota State Retirement
System-administered plans. new text end

new text begin (a) Retirement annuity, disability benefit, or survivor benefit
recipients of the legislators retirement plan, the general state employees retirement plan,
the correctional state employees retirement plan, the State Patrol retirement plan, the
elected state officers retirement plan, the unclassified state employees retirement program,
and the judges retirement plan are entitled to a postretirement adjustment annually on
January 1, as follows:
new text end

new text begin (1) a postretirement increase of two percent must be applied each year, effective on
January 1, to the monthly annuity or benefit of each annuitant or benefit recipient who
has been receiving an annuity or a benefit for at least 12 full months before the January 1
increase; and
new text end

new text begin (2) for each annuitant or benefit recipient who has been receiving an annuity or
a benefit for at least six full months, an annual postretirement increase of 1/12 of two
percent for each month that the person has been receiving an annuity or benefit must be
applied, effective January 1, following the calendar year in which the person has been
retired for at least six months, but has been retired for less than 12 months.
new text end

new text begin (b) The increases provided by this subdivision commence on January 1, 2011.
Increases under this subdivision for the general state employees retirement plan, the
correctional state employees retirement plan, the State Patrol retirement plan, or the judges
retirement plan terminate on December 31 of the calendar year in which the actuarial
valuation prepared by the approved actuary under sections 356.214 and 356.215 and the
standards for actuarial work promulgated by the Legislative Commission on Pensions
and Retirement indicates that the market value of assets of the retirement plan equals or
exceeds 90 percent of the actuarial accrued liability of the retirement plan and increases
under subdivision 1 recommence after that date. Increases under this subdivision for
the legislators retirement plan or the elected state officers retirement plan terminate
on December 31 of the calendar year in which the actuarial valuation prepared by the
approved actuary under sections 356.214 and 356.215 and the standards for actuarial work
promulgated by the Legislative Commission on Pensions and Retirement indicates that the
market value of assets of the general state employees retirement plan equals or exceeds
90 percent of the actuarial accrued liability of the retirement plan and increases under
subdivision 1 recommence after that date.
new text end

new text begin (c) An increase in annuity or benefit payments under this subdivision must be made
automatically unless written notice is filed by the annuitant or benefit recipient with the
executive director of the applicable covered retirement plan requesting that the increase
not be made.
new text end

Sec. 31.

Minnesota Statutes 2008, section 356.47, subdivision 3, is amended to read:

Subd. 3.

Payment.

(a) Beginning one year after the reemployment withholding
period ends relating to the reemployment that gave rise to the limitation, and the filing
of a written application, the retired member is entitled to the payment, in a lump sum, of
the value of the person's amount under subdivision 2, plus new text begin annual compound new text end interest deleted text begin at deleted text end new text begin .
For the general state employees retirement plan and for the correctional state employees
retirement plan, the annual interest rate is six percent from the date on which the amount
was deducted from the retirement annuity to the date of payment or until January 1, 2011,
whichever is earlier, and no interest after January 1, 2011. For retirement plans governed
by section 353.37; 354.44, subdivision 5; or 354A.31, subdivision 3, the annual interest is new text end
the deleted text begin compound annual deleted text end rate of six percent from the date that the amount was deducted from
the retirement annuity to the date of payment.

(b) The written application must be on a form prescribed by the chief administrative
officer of the applicable retirement plan.

(c) If the retired member dies before the payment provided for in paragraph (a) is
made, the amount is payable, upon written application, to the deceased person's surviving
spouse, or if none, to the deceased person's designated beneficiary, or if none, to the
deceased person's estate.

(d) In lieu of the direct payment of the person's amount under subdivision 2, on
or after the payment date under paragraph (a), if the federal Internal Revenue Code so
permits, the retired member may elect to have all or any portion of the payment amount
under this section paid in the form of a direct rollover to an eligible retirement plan as
defined in section 402(c) of the federal Internal Revenue Code that is specified by the
retired member. If the retired member dies with a balance remaining payable under this
section, the surviving spouse of the retired member, or if none, the deceased person's
designated beneficiary, or if none, the administrator of the deceased person's estate may
elect a direct rollover under this paragraph.

Sec. 32. new text begin EFFECTIVE DATE.
new text end

new text begin Sections 1 to 31 are effective the day following final enactment.
new text end