HF 3157

as introduced - 81st Legislature (1999 - 2000) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to retirement; providing pension coverage for 
  1.3             certain tribal police officers; amending Minnesota 
  1.4             Statutes 1998, section 353.64, by adding a subdivision.
  1.5   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.6      Section 1.  Minnesota Statutes 1998, section 353.64, is 
  1.7   amended by adding a subdivision to read: 
  1.8      Subd. 11.  [PENSION COVERAGE FOR CERTAIN TRIBAL POLICE 
  1.9   OFFICERS EXERCISING STATE ARREST POWERS.] The governing body of 
  1.10  a tribal police department which is exercising state arrest 
  1.11  powers under section 626.90, 626.91, 626.92, or 626.93 may 
  1.12  request by resolution to the executive director that its police 
  1.13  officers become members of the public employees police and fire 
  1.14  retirement plan.  The executive director of the association must 
  1.15  approve the request for retirement plan membership by a tribal 
  1.16  police department that is covered by a ruling made by the 
  1.17  Internal Revenue Service that the police department is an agency 
  1.18  or instrumentality of the state of Minnesota for purposes of 
  1.19  enforcing state law and that contributions made to a retirement 
  1.20  plan on behalf of employees of the tribal police department are 
  1.21  contributions to a governmental plan within the meaning of 
  1.22  section 414(d) of the federal Internal Revenue Code. 
  1.23     With approval of the executive director, the head of the 
  1.24  police department or designee must immediately report for 
  1.25  membership in the police and fire fund a person who is employed 
  2.1   as a full-time or part-time police officer in a position that 
  2.2   meets the conditions in sections 353.01, subdivision 2a, and 
  2.3   353.64, subdivisions 1 and 2.  The police department head or 
  2.4   designee must deduct the employee contributions from the salary 
  2.5   of each eligible police officer as required by section 353.65, 
  2.6   subdivision 2, and make the employer contributions required by 
  2.7   section 353.65, subdivision 3.  The head of the police 
  2.8   department must meet the reporting requirements in section 
  2.9   353.65, subdivision 4. 
  2.10     A member may receive retroactive membership in the public 
  2.11  employees police and fire fund for service as a tribal police 
  2.12  officer rendered before the effective date of enrollment of the 
  2.13  tribal police department employee in the police and fire fund, 
  2.14  provided the employee and the police department did not make 
  2.15  contributions into a qualified tax-deferred retirement plan for 
  2.16  that employment period.  The request for retroactive coverage 
  2.17  must be in writing and filed with the association within 60 days 
  2.18  of when police and fire fund membership commenced.  The employee 
  2.19  salary deductions and employer contributions for the retroactive 
  2.20  period must be based on the police and fire pension plan rates 
  2.21  in effect when the service was rendered and applied to the 
  2.22  salary amount that was earned and paid to the police officer.  
  2.23  The employer must pay interest on both the employee deductions 
  2.24  and employer contributions due for retroactive membership at the 
  2.25  annual compound rate of 8.5 percent per year, expressed monthly.