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Capital IconMinnesota Legislature

HF 44

as introduced - 84th Legislature, 2005 1st Special Session (2005 - 2005) Posted on 12/15/2009 12:00am

KEY: stricken = removed, old language.
underscored = added, new language.
Line numbers 1.1 1.2 1.3 1.4 1.5 1.6 1.7 1.8 1.9 1.10 1.11 1.12 1.13 1.14 1.15 1.16 1.17 1.18 1.19 1.20 1.21 1.22 1.23 1.24 1.25 1.26 1.27 1.28 1.29 1.30 1.31 1.32 1.33 1.34 1.35 1.36 1.37 1.38 1.39 1.40 1.41 1.42 1.43 1.44 1.45 1.46 2.1 2.2 2.3 2.4 2.5 2.6 2.7 2.8 2.9 2.10 2.11 2.12 2.13 2.14 2.15 2.16 2.17 2.18 2.19 2.20 2.21 2.22 2.23 2.24 2.25 2.26 2.27 2.28 2.29 2.30 2.31 2.32 2.33 2.34 2.35 2.36 2.37 2.38 2.39 2.40 2.41 2.42 2.43 2.44 2.45 2.46 2.47 2.48 2.49 2.50 2.51 2.52 2.53 2.54 2.55 2.56 2.57 2.58 2.59 2.60 2.61 2.62 2.63 2.64 2.65 2.66 2.67 2.68 2.69 2.70 2.71 3.1 3.2 3.3 3.4 3.5 3.6 3.7 3.8 3.9 3.10 3.11 3.12 3.13 3.14 3.15 3.16
3.17 3.18 3.19
3.20 3.21 3.22 3.23 3.24
3.25 3.26 3.27 3.28 3.29 3.30 3.31 3.32 3.33 3.34 3.35
3.36 3.37 3.38 3.39 3.40 3.41 3.42 4.1 4.2 4.3 4.4
4.5 4.6 4.7 4.8 4.9 4.10 4.11
4.12 4.13 4.14 4.15 4.16 4.17 4.18 4.19 4.20 4.21 4.22 4.23 4.24 4.25 4.26 4.27
4.28 4.29 4.30 4.31 4.32
4.33 4.34 4.35 4.36 5.1 5.2 5.3
5.4 5.5 5.6 5.7 5.8 5.9 5.10 5.11 5.12
5.13 5.14 5.15 5.16 5.17 5.18 5.19 5.20
5.21 5.22 5.23 5.24 5.25
5.26 5.27 5.28 5.29 5.30 5.31 5.32 5.33 5.34 5.35 5.36 6.1 6.2 6.3
6.4 6.5 6.6 6.7 6.8 6.9 6.10
6.11 6.12 6.13 6.14 6.15 6.16 6.17 6.18 6.19 6.20 6.21 6.22 6.23 6.24 6.25 6.26 6.27 6.28 6.29 6.30 6.31 6.32 6.33 6.34 6.35 6.36 7.1 7.2 7.3 7.4 7.5 7.6 7.7 7.8 7.9 7.10 7.11 7.12 7.13 7.14 7.15 7.16 7.17 7.18 7.19 7.20 7.21 7.22 7.23 7.24 7.25 7.26 7.27 7.28 7.29 7.30 7.31 7.32 7.33 7.34 7.35 7.36 8.1 8.2 8.3 8.4 8.5
8.6 8.7 8.8 8.9 8.10 8.11 8.12 8.13 8.14 8.15 8.16 8.17 8.18 8.19 8.20 8.21 8.22 8.23 8.24 8.25 8.26 8.27 8.28 8.29 8.30 8.31 8.32 8.33 8.34 8.35 8.36
9.1 9.2 9.3 9.4 9.5 9.6 9.7 9.8 9.9
9.10 9.11 9.12 9.13 9.14 9.15 9.16 9.17 9.18 9.19 9.20 9.21 9.22 9.23 9.24 9.25 9.26 9.27 9.28 9.29 9.30 9.31 9.32 9.33 9.34 9.35 9.36 10.2 10.3 10.4 10.5 10.6 10.7 10.8 10.9 10.10 10.11 10.12 10.13 10.14 10.15
10.16 10.17 10.18 10.19 10.20 10.21 10.22 10.23 10.24 10.25 10.26 10.27 10.28 10.29 10.30 10.31 10.32 10.33 10.34 10.35 10.36 11.1 11.2 11.3 11.4 11.5
11.6 11.7 11.8 11.9 11.10 11.11 11.12 11.13 11.14 11.15
11.16 11.17 11.18 11.19 11.20 11.21 11.22 11.23 11.24 11.25 11.26 11.27 11.28 11.29 11.30 11.31 11.32 11.33 11.34 11.35 11.36 12.1 12.2 12.3
12.4 12.5 12.6 12.7 12.8 12.9 12.10 12.11 12.12 12.13 12.14 12.15 12.16 12.17 12.18 12.19 12.20 12.21 12.22 12.23 12.24 12.25 12.26 12.27
12.28 12.29 12.30 12.31 12.32 12.33 12.34 12.35 12.36 13.1 13.2 13.3 13.4 13.5 13.6 13.7 13.8 13.9 13.10 13.11 13.12 13.13 13.14 13.15 13.16 13.17 13.18 13.19 13.20 13.21 13.22 13.23 13.24 13.25 13.26 13.27 13.28 13.29 13.30 13.31 13.32 13.33 13.34 13.35 13.36
14.1 14.2 14.3 14.4 14.5 14.6 14.7
14.8 14.9 14.10 14.11 14.12 14.13 14.14 14.15 14.16 14.17 14.18 14.19 14.20
14.21 14.22 14.23 14.24 14.25
14.26 14.27 14.28 14.29 14.30 14.31 14.32 14.33 14.34 14.35 14.36 15.1 15.2 15.3 15.4 15.5 15.6
15.7 15.8 15.9 15.10 15.11 15.12 15.13 15.14 15.15 15.16 15.17 15.18 15.19 15.20 15.21 15.22 15.23
15.24 15.25 15.26 15.27 15.28 15.29 15.30 15.31 15.32 15.33 15.34 15.35 15.36 16.1
16.2 16.3 16.4 16.5 16.6 16.7 16.8 16.9 16.10 16.11 16.12 16.13 16.14 16.15 16.16 16.17 16.18 16.19 16.20 16.21 16.22 16.23 16.24 16.25 16.26 16.27 16.28 16.29 16.30 16.31 16.32 16.33 16.34 16.35 16.36 17.1 17.2 17.3 17.4 17.5 17.6 17.7 17.8 17.9 17.10 17.11 17.12 17.13 17.14 17.15 17.16 17.17 17.18
17.19 17.20 17.21 17.22 17.23 17.24 17.25 17.26 17.27 17.28 17.29 17.30
17.31 17.32 17.33 17.34 17.35 17.36 18.1 18.2 18.3 18.4 18.5 18.6
18.7 18.8 18.9 18.10 18.11 18.12 18.13 18.14 18.15 18.16
18.17 18.18 18.19 18.20 18.21 18.22 18.23 18.24 18.25 18.26
18.27 18.28 18.29 18.30 18.31 18.32 18.33 18.34 18.35 18.36 19.1 19.2 19.3 19.4 19.5 19.6 19.7 19.8 19.9 19.10 19.11 19.12 19.13 19.14 19.15 19.16 19.17 19.18 19.19 19.20 19.21 19.22 19.23 19.24 19.25 19.26 19.27 19.28 19.29 19.30 19.31 19.32 19.33 19.34 19.35 19.36 20.1 20.2 20.3 20.4 20.5 20.6 20.7 20.8 20.9 20.10 20.11 20.12 20.13 20.14 20.15 20.16 20.17 20.18 20.19 20.20 20.21 20.22 20.23 20.24 20.25 20.26 20.27 20.28 20.29 20.30
20.31 20.32 20.33 20.34
20.35 20.36 21.1 21.2 21.3 21.4 21.5 21.6 21.7 21.8 21.9 21.10 21.11 21.12 21.13 21.14
21.15 21.16 21.17 21.18 21.19 21.20 21.21
21.22 21.23 21.24 21.25 21.26 21.27 21.28 21.29 21.30 21.31 21.32 21.33 21.34
21.35 21.36 22.1 22.2 22.3 22.4 22.5 22.6 22.7 22.8 22.9 22.10
22.11 22.12 22.13 22.14 22.15
22.16 22.17 22.18 22.19 22.20 22.21
22.22 22.23 22.24 22.25 22.26
22.27 22.28 22.29 22.30
22.31 22.32 22.33 22.34 22.35 22.36 23.1 23.2 23.3 23.4 23.5
23.6 23.7 23.8 23.9 23.10 23.11
23.12 23.13 23.14 23.15 23.16 23.17 23.18
23.19 23.20 23.21 23.22 23.23 23.24
23.25 23.26 23.27 23.28 23.29
23.30 23.31 23.32 23.33 23.34 23.35
23.36 24.1 24.2 24.3 24.4 24.5 24.6 24.7 24.8 24.9 24.10 24.11 24.12 24.13
24.14 24.15 24.16 24.17
24.18 24.19 24.20 24.21 24.22
24.23 24.24 24.25 24.26 24.27
24.28 24.29 24.30 24.31 24.32 24.33 24.34
24.35 24.36 25.1 25.2 25.3
25.4 25.5 25.6 25.7 25.8 25.9 25.10 25.11 25.12
25.13 25.14 25.15 25.16
25.17 25.18 25.19 25.20 25.21
25.22 25.23 25.24 25.25 25.26 25.27 25.28 25.29 25.30 25.31 25.32 25.33 25.34 25.35 25.36 26.1 26.2 26.3
26.4 26.5 26.6 26.7 26.8 26.9 26.10 26.11 26.12 26.13 26.14 26.15 26.16 26.17 26.18
26.19 26.20 26.21 26.22 26.23 26.24 26.25 26.26 26.27 26.28 26.29 26.30 26.31 26.32 26.33
26.34 26.35 26.36 27.1 27.2 27.3 27.4 27.5 27.6 27.7 27.8 27.9 27.10 27.11
27.12 27.13 27.14 27.15 27.16 27.17 27.18 27.19 27.20 27.21 27.22
27.23 27.24 27.25 27.26 27.27 27.28 27.29 27.30 27.31 27.32 27.33 27.34 27.35 27.36 28.1 28.2
28.3 28.4 28.5 28.6 28.7 28.8 28.9 28.10 28.11 28.12 28.13 28.14 28.15 28.16 28.17 28.18
28.19 28.20 28.21 28.22 28.23 28.24 28.25 28.26 28.27 28.28 28.29 28.30 28.31 28.32 28.33 28.34 28.35 28.36 29.1 29.2 29.3 29.4 29.5 29.6
29.7 29.8 29.9 29.10 29.11 29.12 29.13 29.14 29.15 29.16 29.17 29.18 29.19 29.20 29.21 29.22 29.23 29.24 29.25 29.26 29.27 29.28 29.29 29.30 29.31
29.32 29.33 29.34 29.35 29.36 30.1 30.2
30.3 30.4 30.5 30.6 30.7 30.8 30.9 30.10 30.11 30.12 30.13 30.14 30.15 30.16 30.17 30.18 30.19 30.20 30.21 30.22 30.23 30.24 30.25 30.26 30.27 30.28
30.29 30.30 30.31 30.32 30.33 30.34 30.35 30.36 31.1 31.2 31.3 31.4 31.5 31.6 31.7 31.8 31.9
31.10 31.11 31.12 31.13 31.14 31.15 31.16 31.17 31.18 31.19 31.20 31.21 31.22 31.23 31.24 31.25 31.26 31.27
31.28 31.29 31.30 31.31 31.32 31.33 31.34 31.35 31.36 32.1 32.2 32.3 32.4 32.5 32.6 32.7 32.8 32.9 32.10 32.11 32.12 32.13 32.14 32.15
32.16 32.17 32.18 32.19 32.20 32.21 32.22 32.23 32.24 32.25 32.26 32.27 32.28 32.29 32.30 32.31 32.32 32.33 32.34 32.35
32.36 33.1 33.2 33.3 33.4 33.5 33.6 33.7 33.8 33.9 33.10 33.11 33.12 33.13 33.14 33.15 33.16 33.17 33.18 33.19 33.20 33.21 33.22 33.23 33.24
33.25 33.26 33.27 33.28 33.29 33.30 33.31 33.32 33.33 33.34 33.35 33.36 34.1 34.2 34.3 34.4 34.5 34.6 34.7
34.8 34.9 34.10 34.11 34.12 34.13 34.14 34.15 34.16
34.17 34.18 34.19 34.20 34.21 34.22
34.23 34.24 34.25 34.26 34.27 34.28 34.29 34.30
34.31 34.32 34.33 34.34 34.35 34.36 35.1 35.2 35.3 35.4 35.5 35.6 35.7 35.8 35.9 35.10 35.11 35.12 35.13 35.14 35.15 35.16 35.17 35.18 35.19 35.20 35.21 35.22 35.23 35.24 35.25 35.26 35.27 35.28 35.29 35.30
35.31 35.32 35.33 35.34 35.35 35.36 36.1 36.2 36.3 36.4 36.5 36.6 36.7 36.8 36.9 36.10 36.11 36.12 36.13 36.14 36.15
36.16 36.17 36.18 36.19 36.20 36.21 36.22 36.23 36.24 36.25 36.26 36.27 36.28 36.29 36.30 36.31 36.32 36.33 36.34 36.35 36.36 37.1 37.2 37.3 37.4 37.5 37.6 37.7
37.8 37.9 37.10 37.11 37.12 37.13 37.14 37.15 37.16 37.17 37.18 37.19 37.20 37.21 37.22 37.23 37.24 37.25 37.26 37.27 37.28 37.29 37.30 37.31 37.32 37.33 37.34 37.35 37.36 38.1 38.2 38.3 38.4 38.5 38.6 38.7 38.8 38.9 38.10 38.11 38.12 38.13 38.14 38.15 38.16 38.17 38.18 38.19 38.20
38.21 38.22 38.23
38.24 38.25 38.26 38.27 38.28 38.29 38.30 38.31 38.32 38.33 38.34 38.35 38.36 39.1 39.2 39.3 39.4 39.5 39.6 39.7 39.8
39.9 39.10 39.11 39.12 39.13 39.14 39.15 39.16 39.17 39.18 39.19 39.20 39.21 39.22 39.23 39.24 39.25 39.26 39.27 39.28 39.29 39.30 39.31 39.32 39.33 39.34 39.35 39.36 40.1 40.2 40.3 40.4 40.5 40.6 40.7 40.8 40.9
40.10 40.11 40.12 40.13 40.14 40.15 40.16 40.17 40.18 40.19 40.20
40.21 40.22
40.23 40.24
40.25 40.26 40.27 40.28 40.29 40.30 40.31 40.32 40.33 40.34 40.35 40.36 41.1 41.2 41.3 41.4 41.5 41.6 41.7 41.8 41.9 41.10
41.11 41.12 41.13 41.14 41.15 41.16 41.17 41.18 41.19 41.20 41.21 41.22 41.23 41.24 41.25 41.26 41.27 41.28 41.29 41.30 41.31
41.32 41.33 41.34 41.35 41.36 42.1 42.2 42.3 42.4 42.5 42.6 42.7 42.8 42.9 42.10 42.11 42.12 42.13 42.14 42.15 42.16 42.17 42.18 42.19 42.20 42.21 42.22 42.23 42.24
42.25 42.26 42.27 42.28 42.29 42.30 42.31 42.32 42.33 42.34 42.35 42.36
43.1 43.2 43.3 43.4 43.5 43.6 43.7 43.8 43.9 43.10 43.11 43.12 43.13 43.14 43.15 43.16 43.17 43.18
43.19 43.20 43.21 43.22 43.23 43.24 43.25
43.26 43.27 43.28 43.29 43.30 43.31 43.32 43.33 43.34 43.35 43.36 44.1 44.2 44.3 44.4 44.5 44.6 44.7 44.8 44.9 44.10 44.11 44.12 44.13 44.14 44.15 44.16 44.17 44.18 44.19 44.20 44.21 44.22 44.23 44.24 44.25 44.26 44.27 44.28 44.29 44.30 44.31 44.32 44.33 44.34 44.35 44.36 45.1 45.2 45.3 45.4 45.5 45.6 45.7 45.8 45.9 45.10 45.11 45.12 45.13 45.14 45.15 45.16 45.17 45.18 45.19 45.20 45.21 45.22
45.23 45.24 45.25 45.26 45.27 45.28 45.29 45.30 45.31 45.32 45.33 45.34 45.35 45.36 46.1 46.2
46.3 46.4 46.5 46.6 46.7 46.8 46.9 46.10 46.11 46.12 46.13 46.14 46.15 46.16 46.17 46.18 46.19 46.20 46.21 46.22 46.23 46.24 46.25 46.26 46.27 46.28 46.29 46.30 46.31 46.32 46.33 46.34 46.35 46.36 47.1
47.2 47.3 47.4 47.5 47.6 47.7 47.8 47.9 47.10 47.11 47.12 47.13 47.14 47.15 47.16
47.17 47.18 47.19 47.20 47.21 47.22 47.23 47.24 47.25 47.26
47.27 47.28 47.29 47.30 47.31 47.32 47.33 47.34 47.35 47.36 48.1 48.2 48.3 48.4 48.5 48.6 48.7 48.8 48.9 48.10 48.11 48.12 48.13
48.14 48.15 48.16 48.17 48.18 48.19 48.20 48.21 48.22 48.23 48.24
48.25 48.26 48.27 48.28 48.29 48.30 48.31 48.32 48.33 48.34 48.35 48.36 49.1 49.2 49.3 49.4 49.5 49.6 49.7 49.8 49.9 49.10 49.11 49.12 49.13 49.14 49.15 49.16 49.17 49.18 49.19 49.20 49.21 49.22 49.23 49.24 49.25 49.26 49.27 49.28 49.29 49.30 49.31 49.32 49.33 49.34 49.35 49.36 50.1 50.2 50.3 50.4 50.5 50.6 50.7 50.8 50.9 50.10 50.11 50.12 50.13 50.14 50.15 50.16 50.17 50.18 50.19 50.20 50.21 50.22 50.23 50.24 50.25 50.26 50.27 50.28 50.29 50.30 50.31 50.32 50.33 50.34 50.35 50.36 51.1 51.2 51.3 51.4 51.5 51.6 51.7 51.8 51.9
51.10 51.11 51.12 51.13 51.14 51.15 51.16 51.17 51.18 51.19 51.20
51.21 51.22 51.23 51.24 51.25 51.26 51.27 51.28 51.29 51.30 51.31 51.32 51.33 51.34 51.35 51.36 52.1 52.2 52.3 52.4 52.5 52.6 52.7 52.8 52.9 52.10 52.11 52.12 52.13 52.14 52.15 52.16 52.17 52.18 52.19 52.20 52.21 52.22 52.23
52.24 52.25 52.26 52.27 52.28 52.29 52.30 52.31 52.32 52.33 52.34 52.35 52.36 53.1 53.2 53.3 53.4 53.5 53.6 53.7 53.8 53.9 53.10 53.11 53.12 53.13 53.14 53.15 53.16 53.17 53.18 53.19 53.20 53.21 53.22 53.23
53.24 53.25 53.26 53.27 53.28 53.29 53.30 53.31 53.32 53.33 53.34 53.35 53.36
54.1 54.2 54.3 54.4 54.5 54.6 54.7 54.8 54.9 54.10 54.11 54.12 54.13 54.14 54.15 54.16 54.17 54.18 54.19 54.20 54.21 54.22 54.23 54.24 54.25 54.26 54.27 54.28 54.29 54.30 54.31 54.32 54.33 54.34
54.35 54.36 55.1 55.2 55.3 55.4 55.5 55.6 55.7 55.8 55.9 55.10 55.11 55.12 55.13 55.14 55.15 55.16 55.17 55.18 55.19 55.20 55.21 55.22 55.23 55.24 55.25 55.26 55.27 55.28 55.29 55.30 55.31 55.32 55.33 55.34 55.35 55.36 56.1 56.2
56.3 56.4 56.5 56.6 56.7 56.8 56.9 56.10 56.11 56.12 56.13 56.14 56.15 56.16
56.17 56.18 56.19
56.20 56.21
56.22 56.23
56.24 56.25 56.26 56.27 56.28 56.29 56.30 56.31 56.32 56.33 56.34 56.35 56.36 57.1 57.2 57.3 57.4 57.5 57.6 57.7 57.8 57.9 57.10 57.11 57.12 57.13 57.14 57.15 57.16
57.17 57.18 57.19 57.20 57.21 57.22 57.23 57.24 57.25 57.26 57.27 57.28 57.29 57.30 57.31 57.32 57.33 57.34 57.35 57.36 58.1 58.2 58.3 58.4 58.5
58.6 58.7 58.8 58.9 58.10 58.11 58.12 58.13 58.14
58.15 58.16 58.17 58.18 58.19 58.20 58.21 58.22
58.23 58.24 58.25 58.26 58.27 58.28 58.29 58.30 58.31
58.32 58.33 58.34 58.35 58.36 59.1 59.2 59.3
59.4 59.5 59.6 59.7 59.8 59.9 59.10 59.11
59.12 59.13 59.14 59.15 59.16 59.17 59.18 59.19 59.20
59.21 59.22 59.23
59.24 59.25 59.26 59.27 59.28 59.29 59.30 59.31 59.32 59.33 59.34 59.35 59.36
60.1 60.2 60.3 60.4 60.5 60.6 60.7 60.8 60.9 60.10 60.11 60.12 60.13
60.14 60.15 60.16 60.17 60.18 60.19 60.20 60.21 60.22 60.23 60.24 60.25 60.26
60.27 60.28 60.29 60.30 60.31 60.32 60.33 60.34 60.35 60.36 61.1 61.2 61.3 61.4 61.5 61.6 61.7 61.8 61.9 61.10 61.11 61.12 61.13 61.14 61.15 61.16 61.17 61.18 61.19 61.20 61.21 61.22 61.23 61.24 61.25 61.26 61.27 61.28 61.29 61.30 61.31 61.32 61.33 61.34 61.35 61.36 62.1 62.2 62.3 62.4
62.5 62.6 62.7 62.8 62.9 62.10 62.11 62.12 62.13 62.14 62.15 62.16 62.17 62.18
62.19 62.20 62.21 62.22 62.23 62.24 62.25 62.26 62.27 62.28 62.29 62.30 62.31 62.32 62.33 62.34 62.35 62.36 63.1 63.2 63.3 63.4 63.5 63.6 63.7 63.8 63.9 63.10 63.11 63.12 63.13 63.14 63.15 63.16 63.17 63.18 63.19 63.20 63.21 63.22 63.23 63.24 63.25 63.26 63.27 63.28 63.29 63.30 63.31 63.32 63.33 63.34 63.35 63.36 64.1 64.2 64.3 64.4 64.5 64.6 64.7 64.8 64.9 64.10 64.11 64.12 64.13 64.14 64.15 64.16 64.17 64.18 64.19 64.20 64.21 64.22 64.23 64.24 64.25 64.26 64.27 64.28 64.29 64.30 64.31 64.32 64.33 64.34 64.35 64.36 65.1 65.2 65.3 65.4 65.5 65.6 65.7 65.8 65.9 65.10 65.11 65.12 65.13 65.14 65.15 65.16 65.17 65.18 65.19 65.20
65.21 65.22 65.23 65.24 65.25 65.26 65.27 65.28 65.29 65.30 65.31 65.32 65.33 65.34 65.35 65.36 66.1 66.2 66.3 66.4 66.5 66.6 66.7 66.8 66.9 66.10 66.11 66.12 66.13 66.14 66.15 66.16
66.17 66.18 66.19 66.20 66.21 66.22 66.23 66.24 66.25 66.26 66.27 66.28 66.29
66.30 66.31 66.32 66.33 66.34 66.35 66.36 67.1 67.2 67.3 67.4 67.5 67.6
67.7 67.8 67.9 67.10 67.11 67.12 67.13 67.14 67.15 67.16
67.17 67.18 67.19
67.20 67.21 67.22 67.23 67.24 67.25 67.26 67.27
67.28 67.29 67.30 67.31 67.32 67.33 67.34 67.35 67.36 68.1 68.2 68.3 68.4 68.5 68.6 68.7 68.8 68.9 68.10 68.11 68.12 68.13 68.14 68.15 68.16 68.17 68.18 68.19 68.20 68.21 68.22 68.23 68.24 68.25 68.26 68.27 68.28 68.29 68.30 68.31 68.32 68.33 68.34 68.35 68.36 69.1 69.2 69.3 69.4 69.5 69.6 69.7 69.8 69.9 69.10 69.11 69.12 69.13 69.14 69.15 69.16 69.17 69.18 69.19 69.20 69.21
69.22 69.23 69.24 69.25 69.26 69.27 69.28 69.29 69.30 69.31 69.32 69.33 69.34 69.35 69.36 70.1 70.2 70.3 70.4 70.5 70.6 70.7 70.8 70.9 70.10 70.11 70.12 70.13 70.14 70.15 70.16 70.17 70.18 70.19 70.20 70.21 70.22 70.23 70.24 70.25 70.26 70.27 70.28 70.29
70.30 70.31 70.32 70.33 70.34 70.35 70.36 71.1 71.2 71.3 71.4 71.5 71.6 71.7 71.8 71.9 71.10 71.11 71.12 71.13 71.14 71.15 71.16 71.17 71.18 71.19 71.20 71.21 71.22 71.23 71.24 71.25 71.26 71.27 71.28 71.29 71.30 71.31 71.32 71.33 71.34
71.35 71.36 72.1 72.2 72.3 72.4 72.5 72.6 72.7 72.8 72.9 72.10 72.11 72.12 72.13 72.14 72.15 72.16 72.17 72.18 72.19 72.20 72.21 72.22 72.23 72.24 72.25 72.26 72.27 72.28 72.29 72.30 72.31 72.32
72.33 72.34 72.35 72.36 73.1 73.2 73.3 73.4 73.5 73.6 73.7 73.8 73.9 73.10 73.11 73.12
73.13 73.14 73.15 73.16 73.17 73.18 73.19 73.20 73.21 73.22 73.23 73.24 73.25 73.26 73.27 73.28 73.29 73.30 73.31 73.32 73.33 73.34 73.35 73.36 74.1 74.2 74.3 74.4 74.5 74.6 74.7
74.8 74.9 74.10 74.11 74.12 74.13 74.14 74.15 74.16 74.17 74.18 74.19 74.20 74.21 74.22 74.23 74.24 74.25 74.26 74.27 74.28 74.29 74.30 74.31 74.32 74.33 74.34 74.35 74.36 75.1 75.2 75.3 75.4 75.5 75.6
75.7 75.8 75.9 75.10 75.11 75.12
75.13 75.14
75.15 75.16 75.17 75.18 75.19 75.20 75.21 75.22 75.23 75.24
75.25 75.26 75.27 75.28 75.29 75.30 75.31 75.32 75.33 75.34 75.35 75.36 76.1 76.2 76.3 76.4 76.5 76.6 76.7 76.8 76.9 76.10 76.11 76.12 76.13 76.14 76.15 76.16 76.17
76.18 76.19 76.20 76.21 76.22 76.23 76.24 76.25 76.26 76.27 76.28
76.29 76.30 76.31 76.32 76.33 76.34 76.35 76.36 77.1 77.2 77.3 77.4 77.5 77.6 77.7 77.8 77.9
77.10 77.11 77.12 77.13 77.14
77.15 77.16
77.17 77.18 77.19 77.20 77.21 77.22 77.23 77.24 77.25 77.26 77.27 77.28 77.29 77.30
77.31 77.32 77.33 77.34 77.35 77.36 78.1 78.2 78.3 78.4 78.5 78.6 78.7 78.8 78.9 78.10 78.11 78.12 78.13 78.14 78.15 78.16 78.17 78.18 78.19 78.20 78.21 78.22 78.23 78.24 78.25 78.26 78.27 78.28 78.29
78.30 78.31 78.32 78.33 78.34 78.35 78.36 79.1 79.2 79.3 79.4 79.5 79.6 79.7 79.8 79.9 79.10 79.11 79.12 79.13 79.14 79.15 79.16 79.17 79.18 79.19 79.20 79.21 79.22 79.23 79.24 79.25 79.26 79.27 79.28 79.29 79.30 79.31 79.32 79.33 79.34 79.35 79.36 80.1 80.2 80.3 80.4 80.5 80.6 80.7 80.8 80.9 80.10 80.11 80.12 80.13 80.14 80.15 80.16 80.17
80.18 80.19 80.20 80.21 80.22 80.23 80.24 80.25 80.26 80.27 80.28 80.29 80.30 80.31 80.32 80.33 80.34 80.35 80.36 81.1 81.2 81.3 81.4 81.5 81.6 81.7 81.8 81.9 81.10 81.11 81.12 81.13 81.14 81.15 81.16 81.17 81.18 81.19 81.20 81.21 81.22 81.23 81.24 81.25 81.26 81.27 81.28 81.29 81.30 81.31 81.32 81.33 81.34 81.35 81.36 82.1
82.2 82.3 82.4
82.5 82.6 82.7 82.8 82.9 82.10 82.11 82.12 82.13 82.14 82.15 82.16 82.17 82.18 82.19 82.20 82.21 82.22 82.23 82.24 82.25 82.26 82.27 82.28 82.29 82.30 82.31 82.32 82.33 82.34 82.35 82.36 83.1 83.2
83.3 83.4
83.5 83.6 83.7
83.8 83.9 83.10 83.11 83.12 83.13 83.14 83.15 83.16 83.17 83.18 83.19 83.20 83.21 83.22 83.23 83.24 83.25 83.26 83.27 83.28 83.29 83.30 83.31 83.32 83.33 83.34 83.35 83.36 84.1 84.2 84.3 84.4 84.5
84.6 84.7
84.8 84.9
84.10 84.11 84.12 84.13 84.14 84.15 84.16 84.17 84.18 84.19 84.20 84.21 84.22 84.23 84.24 84.25 84.26 84.27 84.28 84.29 84.30 84.31 84.32 84.33 84.34 84.35 84.36 85.1 85.2 85.3 85.4 85.5 85.6 85.7 85.8 85.9 85.10 85.11 85.12 85.13 85.14 85.15 85.16 85.17 85.18 85.19 85.20 85.21 85.22 85.23 85.24 85.25 85.26 85.27 85.28 85.29 85.30 85.31 85.32 85.33 85.34 85.35 85.36 86.1 86.2 86.3 86.4 86.5 86.6 86.7 86.8 86.9 86.10 86.11 86.12 86.13
86.14 86.15
86.16 86.17 86.18
86.19 86.20 86.21 86.22 86.23 86.24 86.25 86.26 86.27 86.28 86.29 86.30 86.31 86.32 86.33 86.34 86.35 86.36 87.1 87.2 87.3 87.4 87.5 87.6 87.7 87.8 87.9 87.10 87.11 87.12 87.13 87.14 87.15 87.16 87.17 87.18 87.19 87.20 87.21 87.22 87.23
87.24 87.25 87.26 87.27 87.28 87.29 87.30 87.31 87.32 87.33 87.34 87.35 87.36 88.1 88.2 88.3 88.4 88.5 88.6 88.7 88.8 88.9 88.10 88.11 88.12 88.13 88.14 88.15 88.16 88.17 88.18 88.19 88.20 88.21 88.22 88.23 88.24 88.25 88.26 88.27 88.28 88.29 88.30 88.31 88.32 88.33
88.34 88.35 88.36 89.1 89.2 89.3 89.4 89.5 89.6 89.7 89.8 89.9 89.10 89.11 89.12 89.13 89.14 89.15 89.16 89.17 89.18 89.19 89.20 89.21 89.22 89.23 89.24 89.25 89.26 89.27 89.28 89.29 89.30 89.31 89.32 89.33 89.34 89.35 89.36 90.1 90.2 90.3 90.4 90.5 90.6 90.7 90.8 90.9 90.10 90.11 90.12 90.13 90.14 90.15 90.16 90.17 90.18 90.19 90.20 90.21 90.22 90.23 90.24 90.25 90.26 90.27 90.28 90.29 90.30 90.31 90.32 90.33 90.34 90.35 90.36 91.1 91.2 91.3 91.4 91.5 91.6 91.7 91.8 91.9 91.10 91.11 91.12 91.13 91.14 91.15 91.16 91.17 91.18 91.19 91.20 91.21 91.22 91.23 91.24 91.25 91.26 91.27 91.28 91.29 91.30 91.31 91.32 91.33 91.34 91.35 91.36 92.1 92.2 92.3 92.4 92.5 92.6 92.7 92.8 92.9 92.10 92.11 92.12 92.13 92.14 92.15 92.16
92.17 92.18 92.19 92.20 92.21 92.22 92.23 92.24 92.25 92.26 92.27 92.28 92.29 92.30 92.31 92.32 92.33 92.34 92.35 92.36 93.1 93.2 93.3 93.4 93.5 93.6 93.7 93.8 93.9 93.10 93.11 93.12 93.13 93.14 93.15 93.16 93.17 93.18 93.19 93.20 93.21 93.22 93.23 93.24 93.25 93.26 93.27 93.28 93.29 93.30 93.31 93.32 93.33 93.34 93.35 93.36 94.1 94.2 94.3 94.4 94.5 94.6 94.7 94.8 94.9 94.10 94.11 94.12 94.13 94.14 94.15 94.16 94.17 94.18 94.19 94.20 94.21 94.22 94.23 94.24 94.25 94.26 94.27 94.28 94.29 94.30 94.31 94.32 94.33 94.34 94.35 94.36 95.1 95.2 95.3 95.4 95.5 95.6 95.7 95.8 95.9 95.10 95.11 95.12 95.13
95.14 95.15 95.16 95.17 95.18 95.19 95.20 95.21 95.22 95.23 95.24 95.25 95.26 95.27 95.28 95.29 95.30 95.31 95.32 95.33 95.34 95.35 95.36 96.1 96.2 96.3 96.4 96.5 96.6 96.7 96.8 96.9 96.10 96.11 96.12 96.13 96.14 96.15 96.16 96.17 96.18
96.19 96.20 96.21 96.22 96.23 96.24 96.25 96.26 96.27 96.28 96.29 96.30 96.31 96.32 96.33 96.34 96.35 96.36 97.1 97.2 97.3 97.4 97.5 97.6 97.7 97.8 97.9 97.10 97.11 97.12 97.13 97.14 97.15 97.16 97.17 97.18 97.19 97.20 97.21 97.22 97.23 97.24 97.25 97.26 97.27 97.28 97.29 97.30 97.31 97.32 97.33 97.34 97.35 97.36 98.1 98.2 98.3 98.4 98.5 98.6 98.7 98.8 98.9 98.10 98.11 98.12 98.13 98.14 98.15 98.16 98.17 98.18 98.19 98.20 98.21 98.22 98.23 98.24 98.25 98.26 98.27 98.28 98.29 98.30 98.31 98.32 98.33 98.34 98.35 98.36 99.1 99.2 99.3 99.4 99.5 99.6 99.7 99.8 99.9 99.10 99.11 99.12 99.13 99.14 99.15 99.16 99.17 99.18 99.19 99.20 99.21 99.22 99.23 99.24 99.25 99.26 99.27 99.28 99.29 99.30 99.31
99.32 99.33 99.34 99.35 99.36 100.1 100.2 100.3 100.4 100.5 100.6 100.7 100.8 100.9 100.10 100.11 100.12 100.13 100.14 100.15 100.16 100.17 100.18 100.19 100.20 100.21 100.22 100.23 100.24 100.25 100.26 100.27 100.28 100.29 100.30 100.31 100.32 100.33 100.34 100.35 100.36 101.1 101.2 101.3 101.4 101.5 101.6 101.7 101.8 101.9 101.10 101.11 101.12 101.13 101.14 101.15 101.16 101.17 101.18 101.19
101.20 101.21 101.22 101.23 101.24 101.25 101.26 101.27 101.28 101.29 101.30 101.31 101.32 101.33 101.34 101.35 101.36 102.1 102.2 102.3 102.4 102.5 102.6 102.7 102.8 102.9 102.10 102.11 102.12 102.13 102.14 102.15
102.16 102.17 102.18 102.19 102.20 102.21 102.22 102.23 102.24 102.25 102.26 102.27 102.28 102.29 102.30 102.31 102.32 102.33 102.34 102.35 102.36 103.1 103.2 103.3 103.4 103.5 103.6 103.7 103.8 103.9 103.10 103.11 103.12 103.13 103.14 103.15 103.16 103.17 103.18 103.19 103.20 103.21 103.22 103.23 103.24 103.25 103.26 103.27 103.28 103.29 103.30 103.31 103.32 103.33 103.34 103.35 103.36 104.1 104.2 104.3 104.4 104.5 104.6 104.7 104.8 104.9 104.10 104.11 104.12 104.13 104.14 104.15 104.16 104.17 104.18 104.19 104.20 104.21 104.22 104.23 104.24 104.25 104.26 104.27 104.28 104.29 104.30 104.31 104.32 104.33 104.34 104.35 104.36 105.1 105.2 105.3 105.4 105.5 105.6 105.7 105.8 105.9 105.10 105.11 105.12 105.13 105.14 105.15 105.16 105.17 105.18 105.19 105.20 105.21 105.22 105.23 105.24 105.25 105.26 105.27 105.28 105.29 105.30 105.31 105.32 105.33 105.34 105.35 105.36 106.1 106.2 106.3 106.4 106.5 106.6 106.7 106.8 106.9 106.10 106.11 106.12 106.13 106.14 106.15 106.16 106.17 106.18 106.19 106.20 106.21 106.22 106.23 106.24 106.25 106.26 106.27 106.28 106.29 106.30 106.31 106.32 106.33 106.34 106.35 106.36 107.1 107.2 107.3
107.4 107.5 107.6 107.7 107.8 107.9 107.10 107.11 107.12 107.13 107.14 107.15 107.16 107.17 107.18 107.19 107.20 107.21 107.22 107.23 107.24 107.25 107.26 107.27 107.28 107.29 107.30 107.31 107.32 107.33 107.34 107.35 107.36 108.1 108.2 108.3 108.4 108.5 108.6 108.7 108.8 108.9 108.10 108.11 108.12 108.13 108.14 108.15 108.16 108.17 108.18 108.19 108.20 108.21 108.22 108.23 108.24 108.25 108.26 108.27 108.28 108.29 108.30 108.31 108.32 108.33 108.34 108.35 108.36 109.1 109.2 109.3 109.4 109.5 109.6 109.7 109.8 109.9 109.10 109.11 109.12 109.13 109.14 109.15 109.16 109.17 109.18 109.19 109.20 109.21 109.22 109.23 109.24 109.25 109.26 109.27 109.28 109.29 109.30 109.31 109.32 109.33 109.34 109.35 109.36 110.1 110.2 110.3 110.4 110.5 110.6 110.7 110.8 110.9 110.10 110.11 110.12 110.13 110.14 110.15 110.16 110.17 110.18 110.19 110.20 110.21 110.22 110.23 110.24 110.25 110.26 110.27 110.28 110.29 110.30 110.31 110.32 110.33 110.34 110.35 110.36 111.1 111.2 111.3 111.4 111.5 111.6 111.7 111.8 111.9 111.10 111.11 111.12 111.13 111.14 111.15 111.16 111.17 111.18 111.19 111.20 111.21 111.22 111.23 111.24 111.25 111.26 111.27 111.28 111.29 111.30 111.31 111.32 111.33 111.34 111.35 111.36 112.1 112.2 112.3 112.4 112.5 112.6 112.7 112.8 112.9 112.10 112.11 112.12 112.13 112.14 112.15 112.16 112.17 112.18 112.19 112.20 112.21 112.22 112.23 112.24 112.25 112.26 112.27 112.28 112.29 112.30 112.31 112.32 112.33 112.34 112.35 112.36 113.1 113.2 113.3 113.4 113.5 113.6 113.7 113.8 113.9 113.10 113.11 113.12 113.13 113.14 113.15 113.16 113.17 113.18 113.19 113.20 113.21 113.22 113.23 113.24 113.25
113.26 113.27 113.28 113.29 113.30 113.31 113.32 113.33 113.34 113.35 113.36 114.1 114.2 114.3 114.4 114.5 114.6 114.7 114.8 114.9 114.10 114.11 114.12 114.13 114.14 114.15 114.16 114.17 114.18 114.19 114.20 114.21 114.22 114.23 114.24 114.25 114.26 114.27 114.28 114.29 114.30
114.31 114.32 114.33 114.34 114.35 114.36 115.1 115.2 115.3 115.4 115.5 115.6 115.7 115.8 115.9 115.10 115.11 115.12 115.13 115.14 115.15 115.16 115.17 115.18 115.19 115.20 115.21 115.22 115.23 115.24 115.25 115.26 115.27 115.28 115.29 115.30 115.31 115.32 115.33 115.34 115.35 115.36 116.1 116.2 116.3 116.4 116.5 116.6 116.7 116.8 116.9 116.10 116.11 116.12 116.13 116.14 116.15 116.16 116.17 116.18 116.19 116.20 116.21 116.22 116.23 116.24 116.25 116.26 116.27 116.28 116.29 116.30 116.31 116.32 116.33 116.34 116.35 116.36 117.1 117.2 117.3
117.4 117.5 117.6 117.7 117.8 117.9 117.10 117.11 117.12 117.13 117.14 117.15 117.16 117.17 117.18 117.19 117.20 117.21 117.22 117.23 117.24 117.25 117.26 117.27 117.28 117.29 117.30 117.31 117.32
117.33 117.34 117.35 117.36 118.1 118.2 118.3 118.4 118.5 118.6 118.7 118.8 118.9 118.10 118.11 118.12 118.13 118.14 118.15 118.16 118.17 118.18 118.19 118.20 118.21 118.22 118.23 118.24 118.25 118.26 118.27 118.28 118.29 118.30 118.31 118.32 118.33 118.34 118.35 118.36 119.1 119.2 119.3 119.4 119.5 119.6 119.7 119.8 119.9 119.10 119.11 119.12 119.13 119.14 119.15 119.16 119.17 119.18 119.19 119.20 119.21 119.22 119.23 119.24 119.25 119.26 119.27 119.28 119.29 119.30 119.31 119.32 119.33 119.34 119.35 119.36 120.1 120.2 120.3 120.4 120.5 120.6 120.7 120.8 120.9
120.10 120.11 120.12 120.13 120.14 120.15 120.16 120.17 120.18 120.19 120.20 120.21 120.22 120.23 120.24 120.25 120.26 120.27 120.28 120.29 120.30 120.31 120.32 120.33 120.34 120.35 120.36 121.1 121.2
121.3 121.4 121.5 121.6 121.7 121.8 121.9 121.10 121.11 121.12 121.13 121.14 121.15 121.16 121.17 121.18 121.19 121.20 121.21 121.22 121.23 121.24 121.25 121.26 121.27 121.28 121.29 121.30 121.31 121.32 121.33 121.34 121.35 121.36 122.1 122.2 122.3 122.4 122.5 122.6 122.7 122.8 122.9 122.10 122.11 122.12 122.13 122.14 122.15 122.16 122.17 122.18 122.19 122.20
122.21 122.22 122.23 122.24 122.25 122.26
122.27 122.28 122.29
122.30 122.31 122.32 122.33 122.34 122.35 122.36 123.1 123.2 123.3 123.4 123.5
123.6 123.7 123.8 123.9 123.10 123.11 123.12 123.13 123.14 123.15 123.16 123.17 123.18 123.19 123.20 123.21 123.22 123.23 123.24 123.25 123.26 123.27 123.28 123.29 123.30 123.31 123.32 123.33 123.34 123.35 123.36
124.1 124.2 124.3 124.4 124.5 124.6 124.7 124.8 124.9 124.10 124.11 124.12 124.13 124.14 124.15 124.16 124.17 124.18 124.19 124.20 124.21 124.22 124.23 124.24 124.25 124.26 124.27 124.28 124.29 124.30 124.31 124.32 124.33 124.34 124.35 124.36 125.1 125.2 125.3 125.4 125.5 125.6 125.7 125.8 125.9 125.10 125.11 125.12
125.13 125.14 125.15 125.16 125.17 125.18 125.19 125.20 125.21 125.22 125.23 125.24 125.25 125.26 125.27 125.28 125.29 125.30 125.31 125.32 125.33 125.34 125.35 125.36 126.1 126.2 126.3
126.4 126.5 126.6 126.7 126.8 126.9 126.10 126.11 126.12 126.13 126.14 126.15 126.16 126.17 126.18 126.19 126.20 126.21 126.22
126.23 126.24 126.25 126.26 126.27 126.28 126.29 126.30 126.31 126.32 126.33 126.34 126.35 126.36 127.1 127.2 127.3 127.4 127.5 127.6 127.7 127.8 127.9 127.10 127.11 127.12 127.13 127.14 127.15 127.16 127.17 127.18 127.19 127.20 127.21 127.22 127.23 127.24 127.25 127.26 127.27 127.28 127.29 127.30 127.31 127.32 127.33 127.34 127.35 127.36 128.1 128.2 128.3 128.4 128.5 128.6 128.7 128.8 128.9 128.10 128.11 128.12 128.13 128.14 128.15 128.16 128.17 128.18 128.19 128.20 128.21 128.22 128.23 128.24 128.25 128.26 128.27 128.28 128.29 128.30 128.31 128.32 128.33 128.34 128.35 128.36 129.1 129.2 129.3 129.4 129.5 129.6 129.7 129.8 129.9 129.10 129.11 129.12 129.13 129.14 129.15 129.16 129.17 129.18 129.19 129.20 129.21 129.22
129.23 129.24 129.25 129.26 129.27 129.28 129.29 129.30 129.31
129.32 129.33 129.34 129.35 129.36 130.1 130.2 130.3 130.4 130.5 130.6 130.7 130.8 130.9 130.10
130.11 130.12 130.13 130.14 130.15 130.16 130.17 130.18 130.19 130.20 130.21 130.22 130.23 130.24 130.25 130.26 130.27
130.28 130.29 130.30 130.31 130.32 130.33 130.34 130.35 130.36
131.1 131.2 131.3 131.4 131.5 131.6 131.7 131.8 131.9 131.10 131.11 131.12 131.13
131.14 131.15 131.16 131.17 131.18 131.19 131.20 131.21 131.22 131.23
131.24 131.25 131.26 131.27 131.28 131.29 131.30 131.31 131.32 131.33 131.34 131.35 131.36 132.1
132.2 132.3 132.4 132.5 132.6 132.7 132.8 132.9 132.10 132.11
132.12 132.13 132.14 132.15 132.16 132.17 132.18 132.19 132.20 132.21 132.22 132.23 132.24 132.25
132.26 132.27 132.28 132.29 132.30 132.31 132.32 132.33 132.34 132.35 132.36 133.1 133.2 133.3 133.4 133.5 133.6 133.7 133.8 133.9
133.10 133.11 133.12 133.13 133.14 133.15 133.16 133.17 133.18 133.19 133.20 133.21 133.22 133.23 133.24 133.25 133.26
133.27 133.28 133.29 133.30 133.31 133.32 133.33 133.34 133.35 133.36 134.1
134.2 134.3 134.4 134.5 134.6 134.7 134.8 134.9 134.10 134.11 134.12 134.13
134.14 134.15 134.16 134.17 134.18 134.19 134.20 134.21 134.22 134.23 134.24 134.25 134.26 134.27 134.28 134.29 134.30
134.31 134.32 134.33 134.34 134.35 134.36 135.1 135.2 135.3 135.4
135.5 135.6 135.7 135.8 135.9 135.10 135.11 135.12 135.13 135.14 135.15 135.16 135.17 135.18 135.19 135.20
135.21 135.22 135.23 135.24 135.25 135.26 135.27 135.28
135.29 135.30 135.31 135.32 135.33 135.34 135.35 135.36 136.1 136.2 136.3 136.4 136.5 136.6 136.7 136.8 136.9 136.10
136.11 136.12 136.13 136.14 136.15
136.16 136.17 136.18 136.19 136.20 136.21 136.22 136.23 136.24 136.25 136.26 136.27 136.28 136.29 136.30 136.31 136.32 136.33 136.34 136.35 136.36 137.1 137.2 137.3 137.4 137.5 137.6 137.7 137.8 137.9 137.10 137.11 137.12 137.13 137.14
137.15 137.16 137.17 137.18 137.19 137.20 137.21 137.22 137.23 137.24 137.25 137.26 137.27 137.28 137.29 137.30 137.31 137.32 137.33 137.34 137.35 137.36 138.1 138.2 138.3
138.4 138.5 138.6 138.7 138.8 138.9 138.10 138.11 138.12 138.13 138.14 138.15 138.16
138.17 138.18 138.19 138.20 138.21 138.22 138.23 138.24 138.25
138.26 138.27 138.28 138.29 138.30 138.31 138.32 138.33
138.34 138.35 138.36 139.1 139.2
139.3 139.4 139.5 139.6 139.7
139.8 139.9 139.10 139.11 139.12 139.13 139.14 139.15 139.16 139.17 139.18 139.19 139.20 139.21 139.22 139.23 139.24
139.25 139.26 139.27 139.28 139.29 139.30 139.31 139.32 139.33 139.34 139.35 139.36 140.1 140.2 140.3 140.4 140.5
140.6 140.7 140.8 140.9 140.10 140.11 140.12 140.13 140.14 140.15 140.16 140.17 140.18 140.19 140.20
140.21 140.22 140.23 140.24 140.25 140.26 140.27 140.28 140.29 140.30 140.31 140.32 140.33
140.34 140.35 140.36 141.1 141.2 141.3 141.4 141.5 141.6 141.7 141.8 141.9 141.10 141.11 141.12 141.13 141.14 141.15 141.16 141.17 141.18 141.19 141.20 141.21 141.22 141.23 141.24 141.25 141.26 141.27 141.28 141.29 141.30 141.31 141.32 141.33 141.34 141.35 141.36 142.1 142.2 142.3 142.4 142.5 142.6 142.7 142.8 142.9 142.10 142.11 142.12 142.13 142.14
142.15 142.16 142.17 142.18 142.19 142.20 142.21 142.22 142.23 142.24 142.25 142.26 142.27 142.28 142.29
142.30 142.31 142.32 142.33 142.34 142.35 142.36
143.1 143.2 143.3 143.4 143.5 143.6 143.7 143.8 143.9 143.10 143.11
143.12 143.13 143.14 143.15 143.16 143.17 143.18 143.19 143.20 143.21 143.22 143.23 143.24 143.25 143.26
143.27 143.28 143.29 143.30 143.31 143.32 143.33 143.34 143.35 143.36 144.1 144.2 144.3 144.4 144.5
144.6 144.7 144.8 144.9 144.10 144.11 144.12 144.13 144.14 144.15 144.16 144.17 144.18 144.19 144.20 144.21 144.22 144.23 144.24 144.25 144.26 144.27 144.28 144.29 144.30 144.31 144.32 144.33 144.34 144.35 144.36 145.1 145.2 145.3 145.4 145.5 145.6 145.7 145.8 145.9 145.10 145.11 145.12 145.13 145.14 145.15 145.16 145.17 145.18 145.19 145.20 145.21 145.22 145.23 145.24 145.25 145.26 145.27 145.28 145.29 145.30 145.31 145.32 145.33 145.34 145.35 145.36 146.1 146.2 146.3 146.4 146.5 146.6 146.7
146.8 146.9 146.10 146.11 146.12 146.13 146.14 146.15 146.16 146.17 146.18
146.19 146.20 146.21 146.22 146.23 146.24 146.25 146.26 146.27 146.28
146.29 146.30 146.31 146.32 146.33 146.34 146.35
146.36 147.1 147.2 147.3 147.4 147.5 147.6 147.7 147.8 147.9 147.10 147.11 147.12 147.13 147.14 147.15 147.16 147.17 147.18 147.19 147.20 147.21 147.22 147.23 147.24 147.25 147.26 147.27 147.28 147.29 147.30 147.31
147.32 147.33 147.34 147.35 147.36 148.1 148.2 148.3 148.4 148.5 148.6 148.7 148.8 148.9 148.10 148.11 148.12 148.13 148.14 148.15 148.16 148.17 148.18 148.19 148.20 148.21 148.22 148.23 148.24 148.25 148.26 148.27 148.28 148.29 148.30 148.31 148.32 148.33 148.34 148.35
148.36 149.1 149.2 149.3 149.4 149.5
149.6 149.7 149.8 149.9 149.10 149.11 149.12 149.13 149.14 149.15 149.16 149.17 149.18 149.19 149.20 149.21 149.22 149.23
149.24 149.25 149.26 149.27 149.28 149.29 149.30 149.31 149.32 149.33 149.34 149.35 149.36 150.1 150.2 150.3 150.4 150.5 150.6 150.7 150.8 150.9 150.10 150.11 150.12
150.13 150.14 150.15 150.16 150.17 150.18 150.19 150.20 150.21 150.22 150.23 150.24 150.25 150.26 150.27 150.28 150.29 150.30 150.31 150.32 150.33 150.34 150.35 150.36 151.1 151.2 151.3 151.4 151.5 151.6 151.7 151.8 151.9 151.10 151.11 151.12 151.13 151.14 151.15 151.16 151.17 151.18 151.19 151.20 151.21 151.22 151.23 151.24
151.25 151.26 151.27 151.28 151.29 151.30 151.31 151.32 151.33 151.34 151.35 151.36 152.1 152.2 152.3 152.4 152.5
152.6 152.7 152.8 152.9 152.10 152.11 152.12
152.13 152.14 152.15 152.16 152.17 152.18 152.19 152.20 152.21 152.22 152.23 152.24 152.25
152.26 152.27 152.28 152.29 152.30 152.31 152.32 152.33 152.34 152.35 152.36 153.1 153.2 153.3 153.4
153.5 153.6 153.7 153.8 153.9 153.10 153.11 153.12 153.13 153.14 153.15 153.16
153.17 153.18 153.19 153.20 153.21 153.22 153.23
153.24 153.25 153.26 153.27 153.28 153.29 153.30 153.31 153.32 153.33 153.34 153.35 153.36 154.1 154.2 154.3 154.4 154.5
154.6 154.7 154.8 154.9 154.10 154.11 154.12 154.13 154.14 154.15 154.16 154.17 154.18 154.19 154.20 154.21 154.22 154.23 154.24 154.25 154.26 154.27 154.28 154.29 154.30 154.31 154.32 154.33 154.34 154.35 154.36 155.1 155.2 155.3 155.4 155.5 155.6 155.7 155.8 155.9 155.10 155.11 155.12 155.13 155.14 155.15 155.16 155.17 155.18 155.19 155.20 155.21 155.22 155.23 155.24 155.25 155.26 155.27 155.28
155.29 155.30 155.31 155.32 155.33 155.34 155.35 155.36 156.1 156.2 156.3 156.4 156.5
156.6 156.7 156.8 156.9 156.10 156.11 156.12 156.13 156.14 156.15 156.16 156.17 156.18 156.19 156.20
156.21 156.22 156.23 156.24 156.25 156.26 156.27
156.28 156.29 156.30 156.31 156.32 156.33 156.34 156.35 156.36 157.1 157.2 157.3 157.4 157.5 157.6 157.7 157.8 157.9 157.10 157.11 157.12 157.13 157.14 157.15 157.16 157.17 157.18 157.19 157.20 157.21 157.22 157.23 157.24 157.25 157.26 157.27 157.28 157.29 157.30 157.31 157.32 157.33 157.34 157.35 157.36 158.1 158.2 158.3 158.4 158.5 158.6 158.7 158.8 158.9 158.10 158.11 158.12 158.13 158.14 158.15 158.16 158.17 158.18 158.19 158.20 158.21 158.22 158.23 158.24 158.25 158.26
158.27 158.28 158.29 158.30 158.31 158.32 158.33 158.34 158.35 158.36 159.1 159.2 159.3 159.4 159.5 159.6 159.7 159.8 159.9 159.10 159.11 159.12 159.13 159.14 159.15 159.16 159.17 159.18 159.19 159.20 159.21 159.22 159.23 159.24 159.25 159.26 159.27 159.28 159.29 159.30 159.31 159.32 159.33 159.34 159.35 159.36 160.1 160.2 160.3 160.4 160.5 160.6 160.7 160.8 160.9 160.10 160.11 160.12 160.13 160.14 160.15 160.16 160.17 160.18 160.19 160.20 160.21 160.22 160.23 160.24 160.25 160.26 160.27 160.28 160.29 160.30 160.31 160.32 160.33 160.34
160.35 160.36 161.1 161.2 161.3 161.4 161.5 161.6 161.7 161.8 161.9 161.10 161.11 161.12 161.13 161.14 161.15 161.16 161.17 161.18 161.19 161.20 161.21 161.22 161.23 161.24 161.25 161.26 161.27 161.28 161.29 161.30 161.31 161.32 161.33 161.34 161.35 161.36 162.1 162.2 162.3 162.4 162.5 162.6 162.7 162.8 162.9 162.10 162.11 162.12 162.13 162.14 162.15 162.16 162.17 162.18 162.19 162.20 162.21 162.22 162.23 162.24 162.25 162.26 162.27 162.28 162.29 162.30 162.31 162.32 162.33 162.34 162.35 162.36 163.1 163.2 163.3 163.4 163.5 163.6 163.7 163.8 163.9 163.10 163.11 163.12 163.13 163.14 163.15 163.16 163.17 163.18 163.19 163.20 163.21 163.22 163.23 163.24 163.25 163.26 163.27 163.28 163.29 163.30 163.31 163.32 163.33 163.34 163.35 163.36 164.1 164.2 164.3 164.4 164.5 164.6 164.7 164.8 164.9 164.10 164.11 164.12 164.13 164.14 164.15 164.16 164.17 164.18 164.19 164.20 164.21 164.22 164.23 164.24 164.25 164.26 164.27 164.28 164.29 164.30 164.31 164.32 164.33 164.34 164.35 164.36 165.1 165.2 165.3 165.4 165.5 165.6 165.7 165.8 165.9 165.10 165.11 165.12 165.13 165.14 165.15 165.16
165.17 165.18 165.19 165.20 165.21 165.22 165.23 165.24 165.25 165.26 165.27 165.28 165.29 165.30 165.31 165.32 165.33 165.34
165.35 165.36 166.1 166.2 166.3 166.4 166.5 166.6 166.7 166.8 166.9 166.10 166.11 166.12 166.13 166.14 166.15 166.16 166.17 166.18 166.19 166.20 166.21 166.22 166.23 166.24 166.25
166.26 166.27 166.28 166.29 166.30 166.31 166.32 166.33 166.34 166.35 166.36 167.1 167.2 167.3 167.4 167.5 167.6 167.7 167.8 167.9 167.10 167.11
167.12 167.13 167.14 167.15 167.16 167.17 167.18 167.19 167.20 167.21 167.22 167.23 167.24 167.25 167.26
167.27 167.28 167.29 167.30 167.31 167.32 167.33 167.34 167.35 167.36 168.1 168.2 168.3 168.4 168.5 168.6 168.7 168.8 168.9 168.10 168.11 168.12 168.13 168.14 168.15 168.16 168.17 168.18 168.19 168.20 168.21 168.22 168.23 168.24 168.25 168.26 168.27 168.28
168.29 168.30 168.31 168.32 168.33 168.34
168.35 168.36 169.1 169.2 169.3 169.4 169.5 169.6 169.7 169.8 169.9 169.10 169.11 169.12 169.13 169.14 169.15 169.16 169.17 169.18 169.19 169.20
169.21 169.22 169.23 169.24 169.25 169.26 169.27 169.28 169.29 169.30 169.31 169.32
169.33 169.34 169.35 169.36 170.1 170.2 170.3 170.4 170.5 170.6 170.7 170.8 170.9 170.10 170.11 170.12 170.13 170.14 170.15 170.16 170.17 170.18 170.19 170.20 170.21 170.22 170.23
170.24 170.25 170.26 170.27 170.28 170.29 170.30 170.31 170.32 170.33 170.34 170.35 170.36
171.1 171.2 171.3 171.4 171.5 171.6 171.7 171.8 171.9 171.10
171.11 171.12 171.13 171.14 171.15 171.16 171.17 171.18 171.19 171.20 171.21 171.22 171.23
171.24 171.25 171.26 171.27 171.28 171.29 171.30 171.31 171.32
171.33 171.34 171.35 171.36 172.1 172.2
172.3 172.4 172.5 172.6 172.7 172.8 172.9 172.10 172.11 172.12 172.13 172.14
172.15 172.16 172.17 172.18 172.19 172.20 172.21 172.22 172.23
172.24 172.25
172.26 172.27 172.28 172.29 172.30 172.31 172.32 172.33 172.34 172.35 172.36 173.1 173.2 173.3 173.4 173.5 173.6 173.7 173.8 173.9 173.10 173.11 173.12 173.13 173.14 173.15 173.16 173.17 173.18 173.19 173.20 173.21 173.22 173.23 173.24 173.25 173.26 173.27 173.28 173.29 173.30 173.31 173.32 173.33 173.34 173.35 173.36 174.1 174.2 174.3 174.4 174.5 174.6 174.7 174.8 174.9 174.10 174.11 174.12 174.13 174.14 174.15 174.16 174.17 174.18 174.19 174.20 174.21 174.22 174.23 174.24 174.25 174.26 174.27 174.28 174.29 174.30 174.31 174.32 174.33 174.34 174.35 174.36 175.1 175.2
175.3 175.4 175.5 175.6 175.7 175.8 175.9 175.10 175.11 175.12 175.13 175.14 175.15 175.16 175.17 175.18 175.19 175.20 175.21 175.22 175.23 175.24 175.25 175.26 175.27 175.28 175.29 175.30 175.31 175.32 175.33 175.34 175.35 175.36 175.37 175.38 175.39 175.40 175.41 175.42 175.43 175.44 175.45 175.46 175.47 175.48 175.49 175.50 175.51 175.52 175.53 175.54 175.55 175.56 176.1 176.2 176.3 176.4 176.5 176.6 176.7 176.8 176.9 176.10 176.11 176.12 176.13 176.14 176.15 176.16 176.17 176.18 176.19 176.20 176.21 176.22 176.23 176.24 176.25 176.26 176.27 176.28 176.29 176.30 176.31 176.32 176.33 176.34 176.35 176.36 176.37 176.38 176.39 176.40 176.41 176.42 176.43 176.44 176.45 176.46 176.47 176.48 176.49 176.50 176.51 176.52 176.53 176.54 176.55 176.56 176.57 176.58 176.59 176.60 176.61 176.62 176.63 176.64 177.1 177.2 177.3 177.4 177.5 177.6 177.7 177.8 177.9 177.10 177.11 177.12 177.13 177.14 177.15 177.16 177.17 177.18 177.19 177.20 177.21 177.22 177.23 177.24 177.25 177.26 177.27 177.28 177.29 177.30 177.31 177.32 177.33 177.34 177.35 177.36 177.37 177.38 177.39 177.40 177.41 177.42 177.43 177.44 177.45 177.46 177.47 177.48 177.49 177.50 177.51 177.52 177.53 177.54 177.55 177.56 177.57 177.58 177.59 177.60 177.61 177.62 177.63 177.64 177.65 178.1 178.2 178.3 178.4 178.5 178.6 178.7 178.8 178.9
178.10 178.11 178.12 178.13 178.14 178.15 178.16 178.17 178.18 178.19 178.20 178.21 178.22 178.23 178.24 178.25 178.26 178.27 178.28 178.29 178.30 178.31 178.32 178.33 178.34 178.35 178.36 178.37 178.38 178.39 178.40 179.1 179.2 179.3 179.4 179.5 179.6 179.7 179.8 179.9 179.10 179.11 179.12 179.13 179.14 179.15 179.16 179.17 179.18 179.19 179.20 179.21 179.22 179.23 179.24 179.25 179.26 179.27 179.28 179.29 179.30 179.31 179.32 179.33 179.34 179.35 179.36 180.1 180.2 180.3 180.4 180.5 180.6 180.7 180.8 180.9 180.10 180.11 180.12 180.13 180.14 180.15 180.16
180.17 180.18 180.19 180.20 180.21 180.22 180.23 180.24 180.25 180.26 180.27 180.28 180.29 180.30 180.31 180.32 180.33 180.34 180.35 180.36 181.1 181.2 181.3 181.4 181.5 181.6 181.7 181.8 181.9 181.10 181.11 181.12 181.13 181.14
181.15 181.16 181.17 181.18 181.19 181.20 181.21 181.22 181.23 181.24
181.25 181.26 181.27 181.28 181.29 181.30 181.31 181.32 181.33 181.34 181.35 181.36 182.1 182.2 182.3 182.4 182.5 182.6 182.7 182.8 182.9 182.10 182.11 182.12 182.13 182.14 182.15 182.16 182.17 182.18 182.19 182.20 182.21 182.22 182.23 182.24 182.25 182.26 182.27 182.28
182.29 182.30 182.31 182.32 182.33 182.34 182.35 182.36 183.1 183.2 183.3 183.4 183.5 183.6 183.7 183.8 183.9 183.10 183.11 183.12 183.13 183.14 183.15 183.16 183.17 183.18 183.19 183.20 183.21 183.22 183.23 183.24 183.25 183.26 183.27 183.28 183.29 183.30 183.31 183.32 183.33 183.34 183.35 183.36 184.1 184.2 184.3 184.4 184.5 184.6 184.7 184.8 184.9 184.10 184.11 184.12 184.13 184.14 184.15 184.16 184.17 184.18 184.19 184.20 184.21 184.22 184.23 184.24 184.25 184.26 184.27 184.28 184.29
184.30 184.31 184.32 184.33 184.34 184.35 184.36 185.1
185.2 185.3 185.4 185.5 185.6 185.7 185.8 185.9 185.10
185.11 185.12 185.13 185.14 185.15 185.16 185.17 185.18 185.19 185.20 185.21 185.22 185.23 185.24 185.25 185.26 185.27 185.28 185.29 185.30 185.31 185.32 185.33 185.34 185.35 185.36 186.1 186.2 186.3 186.4 186.5 186.6 186.7 186.8 186.9 186.10 186.11 186.12 186.13 186.14 186.15 186.16 186.17 186.18 186.19 186.20 186.21 186.22 186.23 186.24 186.25 186.26 186.27 186.28 186.29 186.30 186.31 186.32 186.33 186.34 186.35 186.36 187.1 187.2 187.3
187.4 187.5 187.6 187.7 187.8 187.9 187.10 187.11 187.12
187.13 187.14 187.15 187.16 187.17 187.18 187.19 187.20 187.21 187.22 187.23 187.24 187.25 187.26 187.27 187.28 187.29 187.30 187.31 187.32 187.33 187.34 187.35 187.36 188.1 188.2 188.3 188.4 188.5 188.6 188.7 188.8 188.9 188.10 188.11 188.12 188.13 188.14 188.15 188.16 188.17 188.18 188.19 188.20 188.21 188.22 188.23 188.24 188.25 188.26 188.27 188.28 188.29 188.30 188.31 188.32 188.33 188.34 188.35 188.36 189.1 189.2 189.3 189.4 189.5 189.6
189.7 189.8 189.9 189.10 189.11 189.12 189.13 189.14 189.15 189.16 189.17 189.18 189.19 189.20 189.21 189.22 189.23 189.24 189.25 189.26 189.27 189.28 189.29 189.30 189.31 189.32 189.33 189.34 189.35 189.36 190.1 190.2 190.3 190.4 190.5 190.6 190.7 190.8 190.9 190.10 190.11 190.12 190.13 190.14 190.15 190.16 190.17 190.18
190.19 190.20 190.21 190.22 190.23 190.24 190.25 190.26 190.27 190.28 190.29 190.30 190.31
190.32 190.33 190.34 190.35 190.36 191.1 191.2 191.3 191.4 191.5 191.6
191.7 191.8 191.9 191.10 191.11 191.12 191.13 191.14 191.15 191.16 191.17 191.18 191.19 191.20 191.21 191.22 191.23 191.24 191.25 191.26 191.27 191.28 191.29 191.30 191.31 191.32 191.33
191.34 191.35 191.36 192.1 192.2 192.3 192.4 192.5 192.6 192.7 192.8 192.9 192.10 192.11 192.12 192.13 192.14 192.15 192.16 192.17 192.18 192.19 192.20 192.21 192.22 192.23 192.24 192.25 192.26
192.27 192.28 192.29 192.30 192.31 192.32 192.33 192.34 192.35 192.36 193.1 193.2 193.3 193.4 193.5 193.6 193.7 193.8 193.9 193.10 193.11 193.12 193.13 193.14 193.15 193.16 193.17 193.18 193.19 193.20 193.21 193.22 193.23 193.24 193.25 193.26 193.27 193.28 193.29 193.30
193.31 193.32 193.33 193.34 193.35 193.36 194.1 194.2 194.3 194.4 194.5 194.6 194.7 194.8 194.9 194.10 194.11 194.12 194.13 194.14 194.15 194.16 194.17 194.18 194.19 194.20 194.21 194.22 194.23 194.24 194.25 194.26 194.27 194.28 194.29 194.30 194.31 194.32 194.33 194.34
194.35 194.36 195.1
195.2 195.3 195.4 195.5 195.6 195.7 195.8 195.9 195.10 195.11 195.12 195.13 195.14 195.15 195.16 195.17 195.18 195.19 195.20 195.21 195.22 195.23 195.24 195.25 195.26 195.27 195.28 195.29 195.30 195.31 195.32 195.33 195.34 195.35 195.36 196.1 196.2 196.3 196.4 196.5 196.6 196.7 196.8 196.9 196.10 196.11 196.12 196.13 196.14 196.15 196.16 196.17 196.18 196.19 196.20 196.21 196.22 196.23
196.24 196.25 196.26 196.27 196.28 196.29 196.30 196.31 196.32 196.33 196.34 196.35 196.36 197.1 197.2 197.3 197.4
197.5 197.6 197.7 197.8 197.9 197.10 197.11 197.12 197.13 197.14 197.15 197.16 197.17 197.18 197.19 197.20 197.21 197.22 197.23 197.24 197.25 197.26 197.27 197.28 197.29 197.30 197.31 197.32 197.33 197.34 197.35 197.36 198.1 198.2 198.3 198.4 198.5 198.6 198.7 198.8 198.9 198.10
198.11 198.12 198.13 198.14 198.15 198.16 198.17 198.18 198.19 198.20 198.21 198.22 198.23 198.24 198.25 198.26 198.27 198.28 198.29 198.30 198.31 198.32 198.33 198.34 198.35 198.36 199.1 199.2 199.3 199.4 199.5 199.6 199.7
199.8 199.9 199.10 199.11 199.12 199.13 199.14 199.15 199.16 199.17 199.18 199.19 199.20 199.21 199.22 199.23 199.24 199.25 199.26 199.27 199.28 199.29 199.30 199.31 199.32 199.33 199.34
199.35 199.36 200.1 200.2 200.3 200.4 200.5 200.6 200.7 200.8 200.9 200.10 200.11 200.12 200.13 200.14 200.15 200.16 200.17 200.18 200.19 200.20 200.21 200.22 200.23 200.24 200.25 200.26 200.27 200.28 200.29 200.30 200.31 200.32 200.33 200.34 200.35 200.36 201.1 201.2 201.3 201.4 201.5 201.6 201.7 201.8 201.9 201.10 201.11 201.12 201.13 201.14 201.15 201.16 201.17 201.18 201.19 201.20 201.21 201.22 201.23 201.24 201.25 201.26 201.27 201.28 201.29
201.30 201.31 201.32 201.33 201.34 201.35 201.36 202.1 202.2 202.3 202.4 202.5 202.6 202.7 202.8 202.9 202.10 202.11 202.12 202.13 202.14 202.15 202.16 202.17 202.18 202.19 202.20 202.21 202.22 202.23 202.24 202.25
202.26 202.27 202.28
202.29 202.30 202.31 202.32 202.33
202.34 202.35 202.36
203.1 203.2 203.3 203.4 203.5 203.6 203.7 203.8 203.9 203.10 203.11 203.12 203.13 203.14 203.15 203.16 203.17 203.18 203.19 203.20 203.21 203.22 203.23 203.24 203.25 203.26 203.27 203.28 203.29 203.30 203.31 203.32 203.33 203.34 203.35 203.36 204.1 204.2 204.3 204.4 204.5 204.6 204.7 204.8 204.9 204.10 204.11 204.12 204.13 204.14 204.15 204.16 204.17
204.18 204.19

A bill for an act
relating to retirement; various public pension plans;
clarifying and revising various plan provisions;
eliminating obsolete provisions; defining final
average salary; modifying the definition of allowable
service to include time on strike; permitting judges
to purchase service credit for an authorized leave;
requiring specified payments; clarifying references to
actuarial services in determining actuarial
equivalence; defining covered salary to include
certain employer contributions to supplemental
retirement plans; specifying itemized detail of plan
administrative expenses in annual financial reporting;
excluding police officers of the University of
Minnesota from the public employees police and fire
fund; clarifying collection procedures relating to
charter schools; adding a uniform nonassignment and
legal process exemption provision; adding employees of
Bridges Medical Services, Hutchinson Area Health Care,
and Northfield Hospital to privatization coverage;
extending date for filing special law approval with
the secretary of state for the RenVilla Nursing Home;
requiring the privatization periodic filing of updated
copies of articles of incorporation and bylaws;
modifying a higher education individual retirement
account plan investment option provision; implementing
the recommendations of the Volunteer Firefighter
Relief Association working group of the state auditor;
modifying the trigger date for filing financial
reports; revising the per firefighter financing
requirements for monthly benefit service pensions;
modifying the options for crediting interest on
deferred service pensions; clarifying the deferred
service pension options available to defined
contribution plans; providing for the crediting of
service during military service leaves; requiring the
amortization of experience losses; clarifying the
compliance requirements for the qualification for fire
state aid; modifying a limit on mutual fund
investments; clarifying corporate stock and exchange
traded funds investment authority; modifying the
municipal representation requirements on relief
association governing boards; clarifying exemptions
from process and taxation; providing that certain laws
do not apply to the consolidation of specified
volunteer firefighter relief associations; providing
an ad hoc postretirement adjustment to Eveleth police
and fire trust fund benefit recipients; authorizing
the Maplewood Firefighters Relief Association to
transfer assets to the Oakdale Firefighters Relief
Association to cover service credits earned by certain
individuals; appropriating money; amending Minnesota
Statutes 2004, sections 3A.01, subdivisions 1, 2, 6,
8, by adding subdivisions; 3A.011; 3A.02, subdivisions
1, 1b, 3, 4, 5; 3A.03, subdivisions 1, 2; 3A.04,
subdivisions 1, 2, 3, 4, by adding a subdivision;
3A.05; 3A.07; 3A.10, subdivision 1; 3A.12; 3A.13;
43A.17, subdivision 9; 69.011, subdivision 2b, by
adding a subdivision; 69.021, subdivisions 5, 11;
69.051, subdivisions 1, 1a; 69.33; 69.77, subdivision
4; 69.771; 69.772, subdivisions 3, 4; 69.773,
subdivisions 4, 5; 69.775; 352.01, subdivisions 2a, 4,
5, 12, 21, 23, by adding a subdivision; 352.021,
subdivisions 1, 2, 3, 4; 352.04, subdivisions 1, 12;
352.041, subdivisions 1, 2, 3, 5; 352.115,
subdivisions 2, 3; 352.15, subdivisions 1, 3, 4;
352.22, subdivision 10; 352.87, subdivision 3; 352.91,
by adding a subdivision; 352.93, subdivision 1;
352B.01, subdivisions 1, 2, 3; 352B.02, subdivision
1e; 352B.071; 352C.021, by adding a subdivision;
352C.091, subdivision 1; 352C.10; 352D.01; 352D.015,
subdivisions 3, 4; 352D.02, subdivision 1; 352D.03;
352D.05, subdivision 4; 352D.085, subdivision 1;
352D.09, subdivision 5; 352D.12; 353.01, subdivisions
6, 10, 14, 32, 33, by adding a subdivision; 353.025;
353.026; 353.027; 353.028; 353.14; 353.15,
subdivisions 1, 3; 353.27, subdivision 11; 353.271;
353.28, subdivisions 5, 6; 353.29, subdivision 3;
353.31, subdivision 1c; 353.32, subdivision 9; 353.33,
subdivisions 3, 12; 353.64, by adding a subdivision;
353.651, subdivision 3; 353.656, subdivision 1;
353F.02, subdivision 4; 354.05, subdivision 7, by
adding a subdivision; 354.091; 354.094, subdivision 1;
354.10, subdivisions 1, 3, 4; 354.33, subdivision 5;
354.39; 354.41, subdivision 2; 354.42, by adding a
subdivision; 354.44, subdivisions 2, 6; 354A.011,
subdivision 3a, by adding a subdivision; 354A.021,
subdivision 5, by adding a subdivision; 354A.097,
subdivision 1; 354A.31, subdivisions 4, 4a, 5;
354B.21, subdivisions 2, 3; 354B.25, subdivision 2;
355.01, subdivision 3e; 356.20, subdivision 4;
356.215, subdivision 8; 356.216; 356.24, subdivision
1; 356.47, subdivision 3; 356.551; 356.65, subdivision
2; 356A.06, subdivision 7; 383B.46, subdivision 2;
383B.47; 383B.48; 383B.49; 422A.01, subdivisions 6,
11, by adding a subdivision; 422A.05, subdivision 2c;
422A.06, subdivisions 3, 5, 7, 8; 422A.10,
subdivisions 1, 2; 422A.101, subdivision 3; 422A.15,
subdivision 1; 422A.16, subdivision 9; 422A.22,
subdivisions 1, 3, 4, 6; 422A.231; 422A.24; 423B.05,
subdivision 3; 423B.09, subdivision 1, by adding a
subdivision; 423B.10, subdivision 1; 423B.17; 423C.05,
subdivision 2; 423C.09; 424A.02, subdivisions 3, 4, 7;
424A.04, subdivision 1; 424B.10, subdivision 1;
471A.10; 490.121, subdivisions 1, 4, 6, 7, 13, 14, 15,
20, 21, 22, by adding subdivisions; 490.122; 490.123,
subdivisions 1, 1a, 1b, 1c, 2, 3; 490.124,
subdivisions 1, 2, 3, 4, 5, 8, 9, 10, 11, 12, 13;
490.125, subdivisions 1, 2; 490.126; 490.133; 525.05;
Laws 1999, chapter 222, article 16, section 16, as
amended; Laws 2000, chapter 461, article 4, section 4,
as amended; Laws 2004, chapter 267, article 12,
section 4; proposing coding for new law in Minnesota
Statutes, chapters 352C; 356; 383B; 423C; 424A;
proposing coding for new law as Minnesota Statutes,
chapter 490A; repealing Minnesota Statutes 2004,
sections 3A.01, subdivisions 3, 4, 6a, 7; 3A.02,
subdivision 2; 3A.04, subdivision 1a; 3A.09; 352.119,
subdivision 1; 352.15, subdivision 1a; 352C.01;
352C.011; 352C.021; 352C.031; 352C.033; 352C.04;
352C.051; 352C.09; 352C.091, subdivisions 2, 3;
353.15, subdivision 2; 353.29, subdivision 2; 353.34,
subdivision 3b; 353.36, subdivisions 2, 2a, 2b, 2c;
353.46, subdivision 4; 353.651, subdivision 2;
353.663; 353.74; 353.75; 354.10, subdivision 2;
354.59; 422A.101, subdivision 4; 422A.22, subdivisions
2, 5; 422A.221; 490.021; 490.025; 490.101; 490.102;
490.103; 490.105; 490.106; 490.107; 490.108; 490.109;
490.1091; 490.12; 490.121, subdivisions 2, 3, 5, 8, 9,
10, 11, 12, 16, 17, 18, 19, 20; 490.124, subdivision
6; 490.132; 490.15; 490.16; 490.18.

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

2005 OMNIBUS RETIREMENT BILL

ARTICLE 1

CLARIFICATION AND RECODIFICATION OF
STATEWIDE SPECIALTY RETIREMENT PLANS

Section 1.

Minnesota Statutes 2004, section 3A.01,
subdivision 1, is amended to read:


Subdivision 1.

Purposes.

new text begin Each of new text end the terms defined in
this sectionnew text begin ,new text end for the purposes of this chapter deleted text begin shall be
given
deleted text end new text begin has new text end the deleted text begin meanings deleted text end new text begin meaning new text end ascribed deleted text begin to themdeleted text end .

Sec. 2.

Minnesota Statutes 2004, section 3A.01, is amended
by adding a subdivision to read:


new text begin Subd. 1a. new text end

new text begin Actuarial equivalent. new text end

new text begin "Actuarial equivalent"
means the condition of one allowance or benefit having an equal
actuarial present value to another allowance or benefit,
determined by the actuary retained under section 356.214 as of a
given date at a specified age with each actuarial present value
based on the mortality table applicable for the plan and
approved under section 356.215, subdivision 18, and using the
applicable preretirement or postretirement interest rate
assumption specified in section 356.215, subdivision 8.
new text end

Sec. 3.

Minnesota Statutes 2004, section 3A.01, is amended
by adding a subdivision to read:


new text begin Subd. 1b. new text end

new text begin Average monthly salary. new text end

new text begin "Average monthly
salary" means the average of the member's highest five
successive years of salary that was received as a member of the
legislature and upon which the member has made contributions
under section 3A.03, subdivision 1, or for which the member of
the legislature has made payments for past service under
Minnesota Statutes 2004, section 3A.02, subdivision 2, or has
made, before July 1, 1994, payments in lieu of contributions
under Minnesota Statutes 1992, section 3A.031.
new text end

Sec. 4.

Minnesota Statutes 2004, section 3A.01, is amended
by adding a subdivision to read:


new text begin Subd. 1c. new text end

new text begin Constitutional officer. new text end

new text begin "Constitutional
officer" means a person who was duly elected, qualifies for, and
serves as the governor, the lieutenant governor, the attorney
general, the secretary of state, or the state auditor of the
state of Minnesota.
new text end

Sec. 5.

Minnesota Statutes 2004, section 3A.01,
subdivision 2, is amended to read:


Subd. 2.

Dependent child.

new text begin (a) new text end "Dependent child" means
any natural or adopted child of a deceased member of the
legislature or new text begin a new text end former legislator who is under the age of 18,
or who is under the age of 22 and is a full-time student, and
whonew text begin ,new text end in either casenew text begin ,new text end is unmarried and was actually dependent for
more than one-half of support upon deleted text begin such deleted text end new text begin the new text end legislator for a
period new text begin of new text end at least 90 days immediately deleted text begin prior to deleted text end new text begin before new text end the
legislator's death. deleted text begin It
deleted text end

new text begin (b) The term new text end also includes any child of the member of the
legislature or former legislator new text begin who was new text end conceived during the
lifetime of, and new text begin who was new text end born after the death of, the member or
former legislator. deleted text begin This subdivision shall be retroactive as to
any dependent child under the age of 22 years as of April 1,
1975.
deleted text end

Sec. 6.

Minnesota Statutes 2004, section 3A.01,
subdivision 6, is amended to read:


Subd. 6.

Director.

"Director" means the executive
director of the Minnesota State Retirement System new text begin who was
appointed under section 352.03, subdivision 5
new text end .

Sec. 7.

Minnesota Statutes 2004, section 3A.01, is amended
by adding a subdivision to read:


new text begin Subd. 6b. new text end

new text begin Former legislator. new text end

new text begin "Former legislator" means a
legislator who has ceased to be a member of the legislature for
any reason, including, but not limited to, the expiration of the
term for which a member of the legislature was elected or the
death of the member.
new text end

Sec. 8.

Minnesota Statutes 2004, section 3A.01, is amended
by adding a subdivision to read:


new text begin Subd. 6c. new text end

new text begin Member of the legislature. new text end

new text begin "Member of the
legislature" means a person who was a member of the House of
Representatives or of the Senate of the state of Minnesota who
has subscribed to the oath of office after July 1, 1965, and who
was first elected to a legislative office before July 1, 1997,
and retained coverage by the plan under Laws 1997, chapter 233,
article 2, section 15.
new text end

Sec. 9.

Minnesota Statutes 2004, section 3A.01,
subdivision 8, is amended to read:


Subd. 8.

Normal retirement age.

"Normal retirement age"
means the age of deleted text begin 60 years with regard to any member of the
legislature whose service terminates prior to the beginning of
the 1981 legislative session, and the age of
deleted text end 62 years deleted text begin with
regard to any member of the legislature whose service terminates
after the beginning of the 1981 session
deleted text end .

Sec. 10.

Minnesota Statutes 2004, section 3A.01, is
amended by adding a subdivision to read:


new text begin Subd. 9. new text end

new text begin Retirement. new text end

new text begin "Retirement" means the period of
time after which a former legislator is entitled to a retirement
allowance.
new text end

Sec. 11.

Minnesota Statutes 2004, section 3A.01, is
amended by adding a subdivision to read:


new text begin Subd. 10. new text end

new text begin Salary. new text end

new text begin (a) "Salary" means the regular
compensation payable under law to a member of the legislature
and paid to the person for service as a legislator.
new text end

new text begin (b) The term includes the monthly compensation paid to the
member of the legislature and the per diem payments paid during
a regular or special session to the member of the legislature.
new text end

new text begin (c) The term does not include per diem payments paid to a
member of the legislature other than during the regular or
special session; additional compensation attributable to a
leadership position under section 3.099, subdivision 3; living
expense payments under section 3.101; and special session living
expense payments under section 3.103.
new text end

Sec. 12.

Minnesota Statutes 2004, section 3A.011, is
amended to read:


3A.011 ADMINISTRATION OF PLAN.

The new text begin executive director and the board of directors of the
new text end Minnesota State Retirement System shall administer the
legislators retirement plan in accordance with new text begin this chapter and
new text end chapter 356A.

Sec. 13.

Minnesota Statutes 2004, section 3A.02,
subdivision 1, is amended to read:


Subdivision 1.

Qualifications.

(a) A former legislator
is entitled, upon written application to the director, to
receive a retirement allowance monthly, if the person:

(1) has new text begin either new text end served at least six full years, without
regard to the application of section 3A.10, subdivision 2, or
has served during all or part of four regular sessions as a
member of the legislature, which service need not be continuous;

(2) has attained the normal retirement age;

(3) has retired as a member of the legislature; and

(4) has made all contributions provided for in section
3A.03, has made payments for past service under subdivision 2,
or has made payments in lieu of contributions under Minnesota
Statutes 1992, section 3A.031, deleted text begin prior to deleted text end new text begin before new text end July 1, 1994.

(b) deleted text begin This paragraph applies to members of the legislature
who terminate service as a legislator before July 1, 1997. For
service rendered before the beginning of the 1979 legislative
session, but not to exceed eight years of service, the
retirement allowance is an amount equal to five percent per year
of service of that member's average monthly salary. For service
in excess of eight years rendered before the beginning of the
1979 legislative session, and for service rendered after the
beginning of the 1979 legislative session,
deleted text end new text begin Unless the former
legislator has legislative service before January 1, 1979,
new text end the
retirement allowance is an amount equal to 2-1/2 percent per
year of service of that member's average monthly salarydeleted text begin .
deleted text end

deleted text begin (c) This paragraph applies to members of the legislature
who terminate service as a legislator after June 30, 1997. The
retirement allowance is an amount equal to the applicable rate
or rates under paragraph (b) per year of service of the member's
average monthly salary
deleted text end new text begin and new text end adjusted for that person 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. The
adjustment must be calculated by or, alternatively, the
adjustment procedure must be specified by, the actuary retained
deleted text begin by the Legislative Commission on Pensions and Retirement deleted text end new text begin under
section 356.214
new text end . The purpose of this adjustment is to ensure
that the total amount of benefits that the actuary predicts an
individual member will receive over the member's lifetime under
this paragraph will be the same as the total amount of benefits
the actuary predicts the individual member would receive over
the member's lifetime under the law in effect before enactment
of this paragraph. new text begin If the former legislator has legislative
service before January 1, 1979, the person's benefit must
include the additional benefit amount in effect on January 1,
1979, and adjusted as otherwise provided in this paragraph.
new text end

deleted text begin (d) deleted text end new text begin (c) new text end The retirement allowance accrues beginning with the
first day of the month of receipt of the application, but not
before age 60, and for the remainder of the former legislator's
life, if the former legislator is not serving as a member of the
legislature or as a constitutional officer deleted text begin or commissioner deleted text end as
defined in deleted text begin section 352C.021, subdivisions 2 and 3 deleted text end new text begin section 3A.01,
subdivision 1c
new text end . The annuity does not begin to accrue deleted text begin prior to
deleted text end new text begin before the person's new text end retirement as a legislator. No annuity
payment may be made retroactive for more than 180 days before
the date new text begin that new text end the annuity application is filed with the director.

deleted text begin (e) deleted text end new text begin (d) new text end Any member who has served during all or part of
four regular sessions is considered to have served eight years
as a member of the legislature.

deleted text begin (f) deleted text end new text begin (e) new text end The retirement allowance ceases with the last
payment that accrued to the retired legislator during the
retired legislator's lifetime, except that the surviving spouse,
if any, is entitled to new text begin receive new text end the retirement allowance new text begin of the
retired legislator
new text end for the calendar month in which the retired
legislator died.

Sec. 14.

Minnesota Statutes 2004, section 3A.02,
subdivision 1b, is amended to read:


Subd. 1b.

Reduced retirement allowance.

(a) Upon
separation from service after the beginning of the 1981
legislative session, a former member of the legislature who has
attained the age set by the board of directors of the Minnesota
State Retirement System and who is otherwise qualified deleted text begin in
accordance with
deleted text end new text begin under new text end subdivision 1 is entitlednew text begin ,new text end upon making
written application on deleted text begin forms supplied deleted text end new text begin a form prescribed new text end by the
directornew text begin ,new text end to a new text begin reduced new text end retirement allowance deleted text begin in deleted text end new text begin . The reduced
retirement allowance is
new text end an amount equal to the retirement
allowance specified in subdivision 1new text begin , paragraph (b), that is
new text end reduced so that the reduced deleted text begin annuity deleted text end new text begin allowance new text end is the actuarial
equivalent of the deleted text begin annuity deleted text end new text begin allowance new text end that would be payable if the
former member of the legislature deferred receipt of the deleted text begin annuity
deleted text end new text begin allowance new text end and the deleted text begin annuity deleted text end new text begin allowance new text end amount deleted text begin were deleted text end new text begin was new text end augmented
at an annual rate of three percent compounded annually from the
date the deleted text begin annuity deleted text end new text begin allowance new text end begins to accrue until age 62.

(b) The age set by the board of directors under paragraph
(a) cannot be deleted text begin less deleted text end new text begin an earlier age new text end than the early retirement age
under section 352.116, subdivision 1a.

(c) If there is an actuarial cost to the plan of resetting
the early retirement age under paragraph (a), the retired
legislator is required to pay an additional amount to cover the
full actuarial value. The additional amount must be paid in a
lump sum within 30 days of the certification of the amount by
the executive director.

(d) The executive director of the Minnesota State
Retirement System shall report to the Legislative Commission on
Pensions and Retirement on the utilization of this
provision new text begin annually new text end on or before September 1deleted text begin , 2000deleted text end .

Sec. 15.

Minnesota Statutes 2004, section 3A.02,
subdivision 3, is amended to read:


Subd. 3.

Appropriation.

The amounts required for payment
of retirement allowances provided by this section are
appropriated annually to the director from the participation new text begin of
the legislators retirement plan
new text end in the Minnesota postretirement
investment fund deleted text begin and shall deleted text end new text begin . The retirement allowance must new text end be
paid monthly to the recipients entitled deleted text begin thereto deleted text end new text begin to those
retirement allowances
new text end .

Sec. 16.

Minnesota Statutes 2004, section 3A.02,
subdivision 4, is amended to read:


Subd. 4.

Deferred annuities augmentation.

(a) The
deferred deleted text begin annuity deleted text end new text begin retirement allowance new text end of any former legislator
must be augmented as provided herein.

new text begin (b) new text end The required reserves applicable to the
deferred deleted text begin annuity deleted text end new text begin retirement allowancenew text end , 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 new text begin the new text end termination
of new text begin active new text end service, or July 1, 1973, whichever is later, to the
first day of the month in which the deleted text begin annuity deleted text end new text begin allowance new text end begins to
accrue, at the new text begin following annually compounded new text end rate deleted text begin of five
percent per annum compounded annually until January 1, 1981, and
thereafter at the rate of three percent per annum compounded
annually until January 1 of the year in which the former
legislator attains age 55. From that date to the effective date
of retirement, the rate is five percent compounded annually.
deleted text end new text begin or
rates:
new text end

new text begin rate new text end new text begin period
(1) five percent
new text end new text begin until January 1, 1981
new text end

new text begin (2) three percent new text end new text begin 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
(3) five percent
new text end new text begin from the period end date under
clause (2) to the effective date
of retirement.
new text end

deleted text begin (b) The retirement allowance of, or the survivor benefit
payable on behalf of, a former member of the legislature 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 tables adopted by the board of
directors of the Minnesota State Retirement System and approved
by the actuary retained by the Legislative Commission on
Pensions and Retirement.
deleted text end

Sec. 17.

Minnesota Statutes 2004, section 3A.02,
subdivision 5, is amended to read:


Subd. 5.

Optional annuities.

(a) The board of directors
shall establish an optional retirement annuity in the form of a
joint and survivor annuity and an optional retirement annuity in
the form of a period certain and life thereafter. Except as
provided in paragraph (b), these optional annuity forms must be
actuarially equivalent to the normal deleted text begin annuity deleted text end new text begin allowance new text end computed
under this section, plus the actuarial value of any surviving
spouse benefit otherwise potentially payable at the time of
retirement under section 3A.04, subdivision 1. An individual
selecting an optional annuity under this subdivision deleted text begin waives deleted text end new text begin and
the person's spouse waive
new text end any rights to surviving spouse
benefits under section 3A.04, subdivision 1.

(b) If a retired legislator selects the joint and survivor
annuity option, the retired legislator must receive a normal
single-life deleted text begin annuity deleted text end new text begin allowance new text end if the designated optional annuity
beneficiary dies before the retired legislator and no reduction
may be made in the annuity to provide for restoration of the
normal single-life deleted text begin annuity deleted text end new text begin allowance new text end in the event of the death
of the designated optional annuity beneficiary.

(c) The surviving spouse of a legislator who has attained
at least age 60 and who dies while a member of the legislature
may elect an optional joint and survivor annuity under paragraph
(a), in lieu of surviving spouse benefits under section 3A.04,
subdivision 1.

Sec. 18.

Minnesota Statutes 2004, section 3A.03,
subdivision 1, is amended to read:


Subdivision 1.

Percentage.

new text begin (a) new text end Every member of the
legislature shall contribute nine percent of total salarydeleted text begin ,deleted text end new text begin .
new text end

new text begin (b) The contribution must be made new text end by payroll deductiondeleted text begin ,
to
deleted text end new text begin and must new text end be paid into the state treasury and deposited in the
general fund. deleted text begin It shall be the duty of
deleted text end

new text begin (c) new text end The director deleted text begin to deleted text end new text begin must new text end record the periodic contributions
of each member of the legislature and new text begin must new text end credit deleted text begin such deleted text end new text begin each
new text end contribution to the member's account.

Sec. 19.

Minnesota Statutes 2004, section 3A.03,
subdivision 2, is amended to read:


Subd. 2.

Refund.

(a) A former member who has made
contributions under subdivision 1 and who is no longer a member
of the legislature is entitled to receive, upon written
application to the executive director on a form prescribed by
the executive director, a refund new text begin from the general fund new text end of all
contributions credited to the member's account with interest
computed as provided in section 352.22, subdivision 2.

(b) The refund of contributions as provided in paragraph (a)
terminates all rights of a former member of the legislature and
the survivors of the former member under this chapter.

(c) If the former member of the legislature again becomes a
member of the legislature after having taken a refund as
provided in paragraph (a), the member deleted text begin must be considered deleted text end new text begin is new text end a
deleted text begin new deleted text end member of deleted text begin this plan deleted text end new text begin the unclassified employees retirement
program of the Minnesota State Retirement System
new text end .

new text begin (d) new text end However, the member may reinstate the rights and credit
for service previously forfeited new text begin under this chapter new text end if the
member repays all refunds takennew text begin ,new text end plus interest at an annual rate
of 8.5 percent compounded annually from the date on which the
refund was taken to the date on which the refund is repaid.

deleted text begin (d) deleted text end new text begin (e) new text end No person may be required to apply for or to accept
a refund.

Sec. 20.

Minnesota Statutes 2004, section 3A.04,
subdivision 1, is amended to read:


Subdivision 1.

Surviving spouse.

new text begin (a) new text end Upon the death of a
member of the legislature while serving as deleted text begin such deleted text end new text begin a new text end member deleted text begin after
June 30, 1973
deleted text end , or upon the death of a former member of the
legislature with at least deleted text begin the number of deleted text end new text begin six full new text end years of
service deleted text begin as required by section 3A.02, subdivision 1, clause
(1)
deleted text end new text begin or service in all or part of four regular legislative
sessions
new text end , the surviving spouse deleted text begin shall be paid deleted text end new text begin is entitled to new text end a
survivor benefit deleted text begin in the amount of deleted text end new text begin .
new text end

new text begin (b) The surviving spouse benefit is new text end one-half of the
retirement allowance of the member of the legislature computed
as though the member were at least normal retirement age on the
date of death and based upon new text begin the member's new text end allowable service
or new text begin upon new text end eight yearsnew text begin ,new text end whichever is greater. The augmentation
provided in section 3A.02, subdivision 4, if applicable, deleted text begin shall
deleted text end new text begin must new text end be applied new text begin for the period up new text end tonew text begin , and including,new text end the month
of death.

new text begin (c) new text end Upon the death of a former legislator receiving a
retirement allowance, the surviving spouse deleted text begin shall be deleted text end new text begin is new text end entitled
to one-half of the amount of the new text begin retirement new text end allowance being paid
to the legislator. deleted text begin Such
deleted text end

new text begin (d) The surviving spouse new text end benefit deleted text begin shall be paid during deleted text end new text begin is
payable for
new text end the lifetime of the surviving spouse.

Sec. 21.

Minnesota Statutes 2004, section 3A.04,
subdivision 2, is amended to read:


Subd. 2.

Dependent children.

new text begin (a) new text end Upon the death of a
member of the legislature while serving as a member, or upon the
death of a former member of the legislature who has rendered at
least deleted text begin the number of deleted text end new text begin six full new text end years of service deleted text begin as required by
section 3A.02, subdivision 1, clause (1)
deleted text end new text begin or service in all or
part of four regular legislative sessions
new text end and who was not
receiving a retirement allowance, each dependent child of the
member or former legislator deleted text begin shall be deleted text end new text begin is new text end entitled to receive a
survivor benefit in the following amount:

new text begin (1) for the new text end first dependent child, a monthly deleted text begin allowance
which equals
deleted text end new text begin benefit equal to new text end 25 percent of the monthly
retirement allowance of the member of the legislature or new text begin the
new text end former legislator computed as though the member or new text begin the new text end former
legislator had attained at least the normal retirement age on
the date of death and based upon the average monthly salary as
of the date of death or as of the date of termination, whichever
deleted text begin is applicable deleted text end new text begin appliesnew text end , and the new text begin member's new text end allowable service or
eight yearsnew text begin ,new text end whichever is greater;

new text begin (2) new text end for each additional dependent child, a monthly
deleted text begin allowance which equals deleted text end new text begin benefit equal to new text end 12-1/2 percent of the
monthly retirement allowance of the member or new text begin the new text end former
legislator computed as new text begin provided new text end in deleted text begin the case of the first child
deleted text end new text begin clause (1)new text end ; deleted text begin but deleted text end new text begin and
new text end

new text begin (3) new text end the total amount paid to the surviving spouse and new text begin to
the
new text end dependent new text begin child or new text end children deleted text begin shall deleted text end new text begin may new text end not exceednew text begin ,new text end in any
one monthnew text begin ,new text end 100 percent of the monthly retirement allowance of
the member or new text begin of the new text end former legislator computed as new text begin provided new text end in
deleted text begin the case of the first child deleted text end new text begin clause (1)new text end .

new text begin (b) new text end The augmentation provided in section 3A.02, subdivision
4, if applicable, deleted text begin shall be applied deleted text end new text begin applies new text end from the first day of
the month next following the date of new text begin the new text end termination of new text begin the
person from
new text end service as a member of the legislature to the month
of new text begin the new text end death new text begin of the personnew text end .

new text begin (c) new text end Upon the death of a former legislator who was receiving
a retirement allowance, deleted text begin the deleted text end new text begin a new text end surviving dependent child deleted text begin shall be
deleted text end new text begin is new text end entitled to the applicable percentage specified deleted text begin above deleted text end new text begin in
paragraph (a), clause (1) or (2), whichever applies,
new text end of the
amount of the allowance which was paid to the former legislator
for the month immediately deleted text begin prior to deleted text end new text begin before new text end the date of death new text begin of
the former legislator
new text end .

new text begin (d) new text end The payments for dependent children deleted text begin shall deleted text end new text begin must new text end be made
to the surviving spouse or new text begin to new text end the guardian of the estate of the
dependent children, if there is one.

Sec. 22.

Minnesota Statutes 2004, section 3A.04,
subdivision 3, is amended to read:


Subd. 3.

Payment.

The surviving deleted text begin spouse's deleted text end new text begin spouse new text end and
dependent deleted text begin children's deleted text end new text begin child or children new text end survivor benefits payable
under this section deleted text begin shall be paid deleted text end new text begin are payable new text end by the director
monthly in the same manner as retirement allowances are
authorized to be paid by this chapter.

Sec. 23.

Minnesota Statutes 2004, section 3A.04,
subdivision 4, is amended to read:


Subd. 4.

Death refunds.

new text begin (a) new text end Upon the death of a member
of the legislature or new text begin of a new text end former legislator who was not
receiving a retirement allowancedeleted text begin ,deleted text end without new text begin leaving new text end either a
surviving spouse or new text begin a new text end dependent new text begin child or dependent new text end children, the
last designated beneficiary named on a form new text begin that was new text end filed with
the director before the death of the legislator, or if no
designation is filed, the estate of the member or new text begin the new text end former
legislator, upon application, deleted text begin shall be deleted text end new text begin is new text end entitled to a refundnew text begin .
new text end

new text begin (b) The refund is the amount of contributions credited to
the person's account
new text end plus interest as provided in section 3A.03,
subdivision 2, deleted text begin clause (2) deleted text end new text begin paragraph (a)new text end .

Sec. 24.

Minnesota Statutes 2004, section 3A.04, is
amended by adding a subdivision to read:


new text begin Subd. 5. new text end

new text begin Appropriation. new text end

new text begin The survivor benefits and the
death refunds authorized by this section are appropriated to the
director from the general fund when they are due and payable.
new text end

Sec. 25.

Minnesota Statutes 2004, section 3A.05, is
amended to read:


3A.05 APPLICATION FOR SURVIVOR BENEFIT.

new text begin (a) new text end Applications for survivor benefits deleted text begin pursuant to deleted text end new text begin under
new text end section 3A.04deleted text begin shall deleted text end new text begin must new text end be filed with the director by the
surviving spouse and dependent new text begin child or new text end children entitled to
benefits deleted text begin pursuant to deleted text end new text begin under new text end section 3A.04, or by the guardian of
the estate, if there is one, of the dependent new text begin child or new text end children.

new text begin (b) new text end Survivor benefits deleted text begin shall deleted text end accrue as of the first day of
the month following the death of the member of the legislature
or former legislator and payments deleted text begin shall deleted text end commence as of the first
of the month next following the filing of the application,
and deleted text begin shall be deleted text end new text begin are new text end retroactive to the date the benefit accruesdeleted text begin ;
provided, however, that no payment shall be retroactive for more
than
deleted text end new text begin or the first of the month occurring new text end 12 months deleted text begin prior
to
deleted text end new text begin before new text end the month new text begin in which new text end the application is filed with the
directornew text begin , whichever is earliernew text end .

Sec. 26.

Minnesota Statutes 2004, section 3A.07, is
amended to read:


3A.07 APPLICATION.

(a) Except as provided in paragraph (b), this chapter
applies to members of the legislature in service after July 1,
1965, who otherwise meet the requirements of this chapter.

(b) Members of the legislature who were elected for the
first time after June 30, 1997, or members of the legislature
who were elected before July 1, 1997, and who, after July 1,
1998, elect not to be members of the plan established by this
chapter are covered by the unclassified employees retirement
program governed by chapter 352D.

(c) The post-July 1, 1998, coverage election under
paragraph (b) is irrevocable and must be made on a form
prescribed by the director. new text begin The second chance referendum
election under Laws 2002, chapter 392, article 15, also is
irrevocable.
new text end

Sec. 27.

Minnesota Statutes 2004, section 3A.10,
subdivision 1, is amended to read:


Subdivision 1.

Service credit for legislative term.

new text begin (a)
new text end In the case of a member of the house of representativesnew text begin ,new text end one
full term of office deleted text begin shall deleted text end new text begin must new text end be considered two full years new text begin of
new text end servicenew text begin ,new text end notwithstanding the fact that the oath of office deleted text begin may be
deleted text end new text begin was new text end taken on different days each biennium.

new text begin (b) new text end In the case of a member of the senate, one full term of
office deleted text begin shall deleted text end new text begin must new text end be considered four full years new text begin of new text end servicenew text begin ,
new text end notwithstanding the fact that the oath of office deleted text begin may be deleted text end new text begin was
new text end taken on different days at the start of each term.

new text begin (c) new text end For purposes of this chapter, a legislative term deleted text begin shall
deleted text end new text begin must new text end be deemed to commence on January deleted text begin 1st deleted text end new text begin 1 new text end and to end on
December deleted text begin 31st deleted text end new text begin 31new text end .

Sec. 28.

Minnesota Statutes 2004, section 3A.12, is
amended to read:


3A.12 COVERAGE BY MORE THAN ONE RETIREMENT SYSTEM OR
ASSOCIATION.

Subdivision 1.

Entitlement to annuity.

new text begin (a) new text end Any
legislator who has been deleted text begin an employee covered by deleted text end new text begin a member of a
retirement plan listed in paragraph (b) is entitled, when
otherwise qualified, to a retirement allowance or annuity from
each plan if the total allowable service in all plans or in any
two of these plans totals ten or more years.
new text end

new text begin (b) This section applies to any retirement plan or program
administered by
new text end the Minnesota State Retirement System, or deleted text begin a
member of
deleted text end new text begin any retirement plan administered by new text end the Public
Employees Retirement Associationnew text begin ,new text end including the Public Employees
Retirement Association police and fire fund, or the Teachers
Retirement Association, or the Minneapolis employees
retirement deleted text begin Fund deleted text end new text begin plannew text end , or the State Patrol retirement deleted text begin fund deleted text end new text begin plannew text end ,
or any other public employee retirement system in the state of
Minnesota having a like provision deleted text begin but excluding all deleted text end new text begin .
new text end

new text begin (c) This section does not apply to new text end other deleted text begin funds deleted text end new text begin retirement
plans
new text end providing benefits for police or firefightersdeleted text begin , shall be
entitled when qualified to an annuity from each fund if the
total allowable service for which the legislator has credit in
all funds or in any two of these funds totals ten or more years,
provided
deleted text end new text begin .
new text end

new text begin (d) new text end No portion of the allowable service upon which the
retirement annuity from one deleted text begin fund deleted text end new text begin plan new text end is based is again used in
the computation for benefits from another deleted text begin fund deleted text end new text begin plannew text end . The
annuity from each deleted text begin fund shall deleted text end new text begin plan must new text end be determined by the
appropriate provisions of the lawnew text begin ,new text end except that the requirement
that a person must have deleted text begin at least ten deleted text end new text begin a minimum number of new text end years
new text begin of new text end allowable service in the respective system or
association deleted text begin shall deleted text end new text begin does new text end not apply for the purposes of this
section deleted text begin provided deleted text end new text begin if new text end the combined service in two or more of these
deleted text begin funds deleted text end new text begin plans new text end equals ten or more years. The augmentation of
deferred annuities provided in section 3A.02, subdivision
4, deleted text begin shall apply deleted text end new text begin applies new text end to the annuities accruing deleted text begin hereunder deleted text end new text begin under
this section
new text end .

Subd. 2.

Refund repayment.

deleted text begin Any deleted text end new text begin A new text end former legislator who
has received a refund as provided in section 3A.03, subdivision
2, who is a currently contributing member of a retirement deleted text begin fund
deleted text end new text begin plan new text end specified in subdivision 1new text begin , paragraph (b)new text end , may repay the
refund as provided in section 3A.03, subdivision 2. deleted text begin Any deleted text end new text begin A
new text end member of the legislature who has received a refund from any of
the deleted text begin funds deleted text end new text begin retirement plans new text end specified in subdivision 1deleted text begin ,deleted text end may repay
the refund to the respective deleted text begin fund deleted text end new text begin plan new text end under such terms and
conditions consistent with the law governing deleted text begin such fund deleted text end new text begin the
retirement plan
new text end if the law governing deleted text begin such fund deleted text end new text begin the plan new text end permits
the repayment of refunds. If the total amount to be repaid,
including principal and interest exceeds $2,000, repayment may
be made in three equal installments over a period of 18 months,
with new text begin the new text end interest accrued during the period of new text begin the new text end repayment
added to the final installment.

Sec. 29.

Minnesota Statutes 2004, section 3A.13, is
amended to read:


3A.13 EXEMPTION FROM PROCESS AND TAXATION; HEALTH PREMIUM
DEDUCTION.

new text begin (a) new text end The provisions of section 352.15deleted text begin shall deleted text end apply to the
legislators retirement plan, chapter 3A.

new text begin (b) new text end The executive director of the Minnesota State
Retirement System must, at the request of a retired legislator
who is enrolled in a health insurance plan covering state
employees, deduct the person's health insurance premiums from
the person's annuity and transfer the amount of the premium to a
health insurance carrier covering state employees.

Sec. 30.

new text begin [352C.001] RETIREMENT PLAN; APPLICATION.
new text end

new text begin (a) The retirement plan applicable to a former
constitutional officer who was first elected to a constitutional
office after July 1, 1967, and before July 1, 1997, is the
applicable portions of this chapter and chapter 356 in effect on
the date on which the person terminated active service as a
constitutional officer.
new text end

new text begin (b) Nothing in this section or section 352C.091,
subdivision 1, or 490.125, subdivision 2, is intended to reduce
the benefits of former constitutional officers or to adversely
modify their eligibility for benefits in effect as of the day
before the effective date of this section.
new text end

Sec. 31.

Minnesota Statutes 2004, section 352C.091,
subdivision 1, is amended to read:


Subdivision 1.

Administrative agency and standards.

deleted text begin This
chapter
deleted text end new text begin (a) The elected officers retirement plan new text end must be
administered by the new text begin board of directors and the executive
director of the
new text end Minnesota State Retirement System.

new text begin (b) new text end The elected state officers retirement plan must be
administered consistent with deleted text begin this chapter deleted text end new text begin the applicable
statutory provisions governing the plan
new text end and chapters 356 and
356A.

Sec. 32.

Minnesota Statutes 2004, section 352C.10, is
amended to read:


352C.10 BENEFIT ADJUSTMENTS.

Retirement allowances payable to retired constitutional
officers deleted text begin pursuant to section 352C.031 deleted text end and surviving spouse
benefits payable deleted text begin pursuant to section 352C.04, shall deleted text end new text begin must new text end be
adjusted in the same manner, at the same times and in the same
amounts as are benefits payable from the Minnesota
postretirement investment fund to retirees of a participating
public pension fund.

Sec. 33.

Minnesota Statutes 2004, section 352D.02,
subdivision 1, is amended to read:


Subdivision 1.

Coverage.

(a) Employees enumerated in
paragraph (c), clauses (2), (3), (4), and (6) to (14), if they
are in the unclassified service of the state or Metropolitan
Council and are eligible for coverage under the general state
employees retirement plan under chapter 352, are participants in
the unclassified plan under this chapter unless the employee
gives notice to the executive director of the Minnesota State
Retirement System within one year following the commencement of
employment in the unclassified service that the employee desires
coverage under the general state employees retirement plan. For
the purposes of this chapter, an employee who does not file
notice with the executive director is deemed to have exercised
the option to participate in the unclassified plan.

(b) Persons referenced in paragraph (c), deleted text begin clauses (1) and
deleted text end new text begin clause new text end (5), are participants in the unclassified program under
this chapter unless the person is eligible to elect different
coverage under section 3A.07deleted text begin or 352C.011 deleted text end anddeleted text begin , after July 1,
1998, elects
deleted text end new text begin elected new text end retirement coverage by the applicable
alternative retirement plan. Persons referenced in paragraph
(c), clause (15), are participants in the unclassified program
under this chapter for judicial employment in excess of the
service credit limit in section 490.121, subdivision 22.

(c) Enumerated employees and referenced persons are:

(1) the governor, the lieutenant governor, the secretary of
state, the state auditor, and the attorney general;

(2) an employee in the Office of the Governor, Lieutenant
Governor, Secretary of State, State Auditor, Attorney General;

(3) an employee of the State Board of Investment;

(4) the head of a department, division, or agency created
by statute in the unclassified service, an acting department
head subsequently appointed to the position, or an employee
enumerated in section 15A.0815 or 15A.083, subdivision 4;

(5) a member of the legislature;

(6) a full-time unclassified employee of the legislature or
a commission or agency of the legislature who is appointed
without a limit on the duration of the employment or a temporary
legislative employee having shares in the supplemental
retirement fund as a result of former employment covered by this
chapter, whether or not eligible for coverage under the
Minnesota State Retirement System;

(7) a person who is employed in a position established
under section 43A.08, subdivision 1, clause (3), or in a
position authorized under a statute creating or establishing a
department or agency of the state, which is at the deputy or
assistant head of department or agency or director level;

(8) the regional administrator, or executive director of
the Metropolitan Council, general counsel, division directors,
operations managers, and other positions as designated by the
council, all of which may not exceed 27 positions at the council
and the chair;

(9) the executive director, associate executive director,
and not to exceed nine positions of the Higher Education
Services Office in the unclassified service, as designated by
the Higher Education Services Office before January 1, 1992, or
subsequently redesignated with the approval of the board of
directors of the Minnesota State Retirement System, unless the
person has elected coverage by the individual retirement account
plan under chapter 354B;

(10) the clerk of the appellate courts appointed under
article VI, section 2, of the Constitution of the state of
Minnesota;

(11) the chief executive officers of correctional
facilities operated by the Department of Corrections and of
hospitals and nursing homes operated by the Department of Human
Services;

(12) an employee whose principal employment is at the state
ceremonial house;

(13) an employee of the Minnesota Educational Computing
Corporation;

(14) an employee of the State Lottery who is covered by the
managerial plan established under section 43A.18, subdivision 3;
and

(15) a judge who has exceeded the service credit limit in
section 490.121, subdivision 22.

Sec. 34.

Minnesota Statutes 2004, section 355.01,
subdivision 3e, is amended to read:


Subd. 3e.

Judge.

"Judge" means a judge as defined in
section 490.121, subdivision deleted text begin 3 deleted text end new text begin 21anew text end .

Sec. 35.

Minnesota Statutes 2004, section 356.65,
subdivision 2, is amended to read:


Subd. 2.

Disposition of abandoned amounts.

Any unclaimed
public pension fund amounts existing in any public pension fund
are presumed to be abandoned, but are not subject to the
provisions of sections 345.31 to 345.60. Unless the benefit
plan of the public pension fund specifically provides for a
different disposition of unclaimed or abandoned funds or
amounts, any unclaimed public pension fund amounts cancel and
must be credited to the public pension fund. If the unclaimed
public pension fund amount exceeds $25 and the inactive or
former member again becomes a member of the applicable public
pension plan or applies for a retirement annuity under section
3A.12, 352.72, 352B.30, deleted text begin 352C.051,deleted text end 353.71, 354.60, 356.30, or
422A.16, subdivision 8, whichever applies, the canceled amount
must be restored to the credit of the person.

Sec. 36.

Minnesota Statutes 2004, section 490.121,
subdivision 1, is amended to read:


Subdivision 1.

Scope.

For purposes of sections 490.121
to 490.132, new text begin unless the context clearly indicates otherwise, each
of the
new text end terms defined in this section deleted text begin have deleted text end new text begin has new text end the deleted text begin meanings
deleted text end new text begin meaning new text end given deleted text begin them unless the context clearly indicates
otherwise
deleted text end new text begin itnew text end .

Sec. 37.

Minnesota Statutes 2004, section 490.121, is
amended by adding a subdivision to read:


new text begin Subd. 2a. new text end

new text begin Actuarial equivalent. new text end

new text begin "Actuarial equivalent"
means the condition of one annuity or benefit having an equal
actuarial present value as another annuity or benefit,
determined as of a given date with each actuarial present value
based on the appropriate mortality table adopted by the board of
directors of the Minnesota State Retirement System based on the
experience of the fund as recommended by the actuary retained
under section 356.214 and approved under section 356.215,
subdivision 18, and using the applicable preretirement or
postretirement interest rate assumption specified in section
356.215, subdivision 8.
new text end

Sec. 38.

Minnesota Statutes 2004, section 490.121,
subdivision 4, is amended to read:


Subd. 4.

Allowable service.

new text begin (a) new text end "Allowable service"
means any calendar month, subject to the service credit limit in
subdivision 22, served as a judge at any time, deleted text begin or deleted text end new text begin during which
the judge received compensation for that service from the state,
municipality, or county, whichever applies, and for which the
judge made any required member contribution. It also includes
any month
new text end served as a referee in probate for all referees in
probate who were in office deleted text begin prior to deleted text end new text begin before new text end January 1, 1974.

new text begin (b) "Allowable service" does not mean service as a retired
judge.
new text end

Sec. 39.

Minnesota Statutes 2004, section 490.121,
subdivision 6, is amended to read:


Subd. 6.

Annuity.

"Annuity" means the payments new text begin that are
new text end made each year to an annuitant from the judges' retirement funddeleted text begin ,
pursuant to the provisions of
deleted text end new text begin under new text end sections 490.121 to 490.132.

Sec. 40.

Minnesota Statutes 2004, section 490.121,
subdivision 7, is amended to read:


Subd. 7.

Annuitant.

"Annuitant" means a new text begin former new text end judge, new text begin a
new text end surviving spousenew text begin ,new text end or new text begin a new text end dependent child new text begin who is new text end entitled to new text begin and is
receiving
new text end an annuity under deleted text begin the provisions of deleted text end sections 490.121 to
490.132.

Sec. 41.

Minnesota Statutes 2004, section 490.121, is
amended by adding a subdivision to read:


new text begin Subd. 7a. new text end

new text begin Approved actuary. new text end

new text begin "Approved actuary" means an
actuary as defined in section 356.215, subdivision 1, paragraph
(c).
new text end

Sec. 42.

Minnesota Statutes 2004, section 490.121, is
amended by adding a subdivision to read:


new text begin Subd. 7b. new text end

new text begin Court. new text end

new text begin "Court" means any court of this state
that is established by the Minnesota Constitution.
new text end

Sec. 43.

Minnesota Statutes 2004, section 490.121, is
amended by adding a subdivision to read:


new text begin Subd. 7c. new text end

new text begin Dependent surviving child. new text end

new text begin "Dependent
surviving child" means any natural or adopted child of a
deceased judge who has not reached the age of 18 years, or
having reached the age of 18, is under age 22 and who is a
full-time student throughout the normal school year, is
unmarried, and is actually dependent for more than one-half of
the child's support upon the judge for a period of at least 90
days before the judge's death. It also includes any natural
child of the judge who was born after the death of the judge.
new text end

Sec. 44.

Minnesota Statutes 2004, section 490.121,
subdivision 13, is amended to read:


Subd. 13.

Disability.

"Disability" means new text begin the new text end permanent
inability new text begin of a judge to continue new text end to perform the functions of
judge by reason of new text begin a new text end physical or mental impairment resulting
from new text begin a new text end sickness or new text begin an new text end injury.

Sec. 45.

Minnesota Statutes 2004, section 490.121,
subdivision 14, is amended to read:


Subd. 14.

Disability retirement date.

"Disability
retirement date" means the last day of the first month after new text begin the
date on
new text end which the governor determines, upon new text begin receipt of the
new text end voluntary application by the judge or otherwise, that a judge
suffers from a disability.

Sec. 46.

Minnesota Statutes 2004, section 490.121,
subdivision 15, is amended to read:


Subd. 15.

Disability retirement annuity.

"Disability
retirement annuity" means an annuity to which a judge is
entitled under section 490.124, subdivisions 1 and 4new text begin ,new text end after new text begin the
new text end retirement deleted text begin for reason deleted text end of new text begin the judge because of a new text end disability.

Sec. 47.

Minnesota Statutes 2004, section 490.121, is
amended by adding a subdivision to read:


new text begin Subd. 15a. new text end

new text begin Early retirement date. new text end

new text begin "Early retirement date"
means the last day of the month after a judge attains the age of
60 but before the judge reaches the normal retirement date.
new text end

Sec. 48.

Minnesota Statutes 2004, section 490.121, is
amended by adding a subdivision to read:


new text begin Subd. 15b. new text end

new text begin Early retirement annuity. new text end

new text begin "Early retirement
annuity" means an annuity to which a judge is entitled under
section 490.124, subdivisions 1 and 3, upon retirement by the
judge at an early retirement date.
new text end

Sec. 49.

Minnesota Statutes 2004, section 490.121,
subdivision 21, is amended to read:


Subd. 21.

Final average compensation.

"Final average
compensation" means the total amount of new text begin the new text end salary payable to a
judge in the highest five years new text begin out new text end of the last ten years deleted text begin prior
to
deleted text end new text begin before new text end the deleted text begin event of maturity of benefits deleted text end new text begin termination of
judicial service
new text end , divided by fivedeleted text begin ; provided, however, that deleted text end if
the number of years of service new text begin by the judge equals or exceeds
ten. If the number of years of service by the judge
new text end is less
than tennew text begin , but more than fivenew text end , the highest five deleted text begin shall deleted text end new text begin years of
salary must
new text end be counteddeleted text begin , and deleted text end new text begin .new text end If the number of years new text begin of service
by the judge
new text end is less than five, the aggregate salary deleted text begin in such deleted text end new text begin for
the
new text end period deleted text begin shall deleted text end new text begin of service must new text end be divided by the number of
months in deleted text begin such deleted text end new text begin the new text end period and multiplied by 12.

Sec. 50.

Minnesota Statutes 2004, section 490.121, is
amended by adding a subdivision to read:


new text begin Subd. 21a. new text end

new text begin Judge. new text end

new text begin "Judge" means a judge or a justice of
any court as defined under subdivision 7b.
new text end

Sec. 51.

Minnesota Statutes 2004, section 490.121, is
amended by adding a subdivision to read:


new text begin Subd. 21b. new text end

new text begin Judges' retirement fund; retirement fund;
fund.
new text end

new text begin "Judges' retirement fund," "retirement fund," or "fund"
means the fund created by section 490.123.
new text end

Sec. 52.

Minnesota Statutes 2004, section 490.121, is
amended by adding a subdivision to read:


new text begin Subd. 21c. new text end

new text begin Mandatory retirement date. new text end

new text begin "Mandatory
retirement date" means the last day of the month in which a
judge has attained 70 years of age.
new text end

Sec. 53.

Minnesota Statutes 2004, section 490.121, is
amended by adding a subdivision to read:


new text begin Subd. 21d. new text end

new text begin Normal retirement annuity. new text end

new text begin Except as
otherwise provided in sections 490.121 to 490.132, "normal
retirement annuity" means an annuity to which a judge is
entitled under section 490.124, subdivision 1, upon retirement
on or after the normal retirement date of the judge.
new text end

Sec. 54.

Minnesota Statutes 2004, section 490.121, is
amended by adding a subdivision to read:


new text begin Subd. 21e. new text end

new text begin Normal retirement date. new text end

new text begin "Normal retirement
date" means the last day of the month in which a judge attains
the age of 65.
new text end

Sec. 55.

Minnesota Statutes 2004, section 490.121,
subdivision 22, is amended to read:


Subd. 22.

Service credit limit.

"Service credit limit"
means the greater of: (1) 24 years of allowable service
under new text begin this new text end chapter deleted text begin 490deleted text end ; or (2) for judges with allowable service
rendered deleted text begin prior to deleted text end new text begin before new text end July 1, 1980, the number of years of
allowable service under chapter 490, which, when multiplied by
the percentage listed in section 356.315, subdivision 7 or 8,
whichever is applicable to each year of service, equals 76.8.

Sec. 56.

Minnesota Statutes 2004, section 490.121, is
amended by adding a subdivision to read:


new text begin Subd. 23. new text end

new text begin Surviving spouse. new text end

new text begin "Surviving spouse" means the
surviving legally married spouse of a deceased judge.
new text end

Sec. 57.

Minnesota Statutes 2004, section 490.121, is
amended by adding a subdivision to read:


new text begin Subd. 24. new text end

new text begin Survivor's annuity. new text end

new text begin "Survivor's annuity" means
an annuity to which a surviving spouse or dependent child is
entitled under section 490.124, subdivision 9.
new text end

Sec. 58.

Minnesota Statutes 2004, section 490.122, is
amended to read:


490.122 ADMINISTRATION OF JUDGES' RETIREMENT.

new text begin Subdivision 1. new text end

new text begin Administration. new text end

The policy-making,
management, and administrative functions governing the operation
of the judges' retirement fund and the administration
of deleted text begin sections 490.121 to 490.132 deleted text end new text begin this chapter new text end are vested in the
board of directors and executive director of the Minnesota State
Retirement System deleted text begin with such deleted text end new text begin . In administering the plan and
fund, the board and the director have the same
new text end duties,
authority, and responsibility as are provided in chapter 352.

new text begin Subd. 2. new text end

new text begin Inapplicability of certain laws. new text end

Except as
otherwise specified, no provision of chapter 352 applies to the
judges' retirement fund or any judge.

new text begin Subd. 3. new text end

new text begin Fiduciary responsibility. new text end

Fiduciary
activities deleted text begin of deleted text end new text begin relating to new text end the uniform new text begin judges' new text end retirement deleted text begin and
Survivors' Annuities for Judges
deleted text end new text begin plan new text end must be undertaken in a
manner consistent with chapter 356A.

Sec. 59.

Minnesota Statutes 2004, section 490.123,
subdivision 1, is amended to read:


Subdivision 1.

Fund creation; revenue and authorized
disbursements.

new text begin (a) There is created a special fund to be known
as
new text end the "judges' retirement fundnew text begin .new text end "

new text begin (b) The judges' retirement fund new text end must be credited with all
contributionsdeleted text begin ,deleted text end new text begin ;new text end all interest, new text begin dividends, and other investment
proceeds;
new text end and all other income authorized by new text begin this chapter or
other applicable
new text end law.

new text begin (c) new text end From this fund there are appropriated the payments
authorized by sections 490.121 to 490.132, in the amounts and at
the times provided, including the necessary and reasonable
expenses of the Minnesota State Retirement System in
administering the fund and the transfers to the Minnesota
postretirement investment fund.

Sec. 60.

Minnesota Statutes 2004, section 490.123,
subdivision 1a, is amended to read:


Subd. 1a.

Member contribution rates.

(a) A judge who is
covered by the federal Old Age, Survivors, Disability, and
Health Insurance Program new text begin and new text end whose service does not exceed the
service credit limit in section 490.121, subdivision 22, shall
contribute to the fund from each salary payment a sum equal to
8.00 percent of salary.

(b) deleted text begin A judge not so covered whose service does not exceed
the service credit limit in section 490.121, subdivision 22,
shall contribute to the fund from each salary payment a sum
equal to 8.15 percent of salary.
deleted text end

deleted text begin (c) deleted text end The contribution under this subdivision is payable by
salary deduction. new text begin The deduction must be made by the state court
administrator under section 352.04, subdivisions 4, 5, and 8.
new text end

Sec. 61.

Minnesota Statutes 2004, section 490.123,
subdivision 1b, is amended to read:


Subd. 1b.

Employer contribution rate.

new text begin (a) new text end The employer
contribution rate to the fund on behalf of a judge is 20.5
percent of salary deleted text begin and deleted text end new text begin . The employer obligation new text end continues after
a judge exceeds the service credit limit in section 490.121,
subdivision 22.

new text begin (b) new text end The employer contribution must be paid by the state
court administrator deleted text begin and deleted text end new text begin . The employer contribution new text end is payable
at the same time as member contributions new text begin are made new text end under
subdivision 1a or new text begin as new text end employee contributions new text begin are made new text end to the
unclassified deleted text begin plan in deleted text end new text begin program governed by new text end chapter 352D for judges
whose service exceeds the limit in section 490.121, subdivision
22, are remitted.

Sec. 62.

Minnesota Statutes 2004, section 490.123,
subdivision 1c, is amended to read:


Subd. 1c.

Additional employer contribution.

deleted text begin In the event
that
deleted text end new text begin If new text end the employer contribution under subdivision 1b and the
assets of the judges retirement fund are insufficient to meet
reserve transfers to the Minnesota postretirement investment
fund or payments of survivor benefits deleted text begin before July 1, 1993 deleted text end new text begin in a
month
new text end , the necessary amount is appropriated from the general
fund to the executive director of the Minnesota State Retirement
System, upon new text begin the new text end certification new text begin of the required amount new text end by the
executive director to the commissioner of finance.

Sec. 63.

Minnesota Statutes 2004, section 490.123,
subdivision 2, is amended to read:


Subd. 2.

Commissioner of finance.

The commissioner of
finance deleted text begin shall be deleted text end new text begin is the new text end ex officio treasurer of the judges'
retirement fund deleted text begin and the deleted text end new text begin . The new text end commissioner's general bond to the
state deleted text begin shall deleted text end new text begin must new text end be deleted text begin so deleted text end conditioned deleted text begin as deleted text end to cover all liability for
acting as new text begin the new text end treasurer of deleted text begin this deleted text end new text begin the new text end fund. All deleted text begin moneys deleted text end new text begin money
new text end received by the commissioner deleted text begin pursuant to deleted text end new text begin under new text end this section
deleted text begin shall deleted text end new text begin must new text end be set aside in the state treasury to the credit of
the judges' retirement fund. deleted text begin The commissioner shall transmit
monthly to the executive director described in section 352.03,
subdivision 5, a detailed statement of all amounts so received
and credited to the fund. The commissioner shall pay out the
fund only upon vouchers signed by said executive director;
provided that vouchers for investment may be signed by the
secretary of the State Board of Investment.
deleted text end

Sec. 64.

Minnesota Statutes 2004, section 490.123,
subdivision 3, is amended to read:


Subd. 3.

Investment.

new text begin (a) new text end The new text begin executive new text end director deleted text begin referred
to in subdivision 2
deleted text end new text begin of the Minnesota State Retirement System
new text end shall, from time to time, certify to the State Board of
Investment such portions of the judges' retirement fund as in
the director's judgment may not be required for immediate use.

new text begin (b) new text end Assets from the judges' retirement fund deleted text begin shall deleted text end new text begin must new text end be
transferred to the Minnesota postretirement investment fund for
retirement and disability benefits as provided in sections
11A.18 and 352.119.

new text begin (c) new text end The State Board of Investment shall thereupon invest
and reinvest sums so transferred, or certified, in such
securities as are duly authorized legal investments for such
purposes under section 11A.24new text begin in compliance with sections
356A.04 and 356A.06
new text end .

Sec. 65.

Minnesota Statutes 2004, section 490.124,
subdivision 1, is amended to read:


Subdivision 1.

Basic retirement annuity.

new text begin (a) new text end Except as
qualified hereinafter from and after new text begin the new text end mandatory retirement
date, new text begin the new text end normal retirement date, new text begin the new text end early retirement date, or
one year from the disability retirement date, as the case may
be, new text begin a retiring judge is eligible to receive new text end a retirement annuity
deleted text begin shall be payable to a retiring judge deleted text end from the judges' retirement
fund deleted text begin in deleted text end new text begin .
new text end

new text begin (b) The retirement annuity is new text end an amount equal to: (1) the
percent specified in section 356.315, subdivision 7, multiplied
by the judge's final average compensation new text begin with that result then
new text end multiplied by the number of years and fractions of years of
allowable service rendered deleted text begin prior to deleted text end new text begin before new text end July 1, 1980; plus
(2) the percent specified in section 356.315, subdivision 8,
multiplied by the judge's final average compensation new text begin with that
result then
new text end multiplied by the number of years and fractions of
years of allowable service rendered after June 30, 1980.

new text begin (c) new text end Service that exceeds the service credit limit in
section 490.121, subdivision 22, must be excluded in calculating
the retirement annuity, but new text begin the new text end compensation earned new text begin by the judge
new text end during this new text begin period of judicial new text end service must be used in
determining a judge's final average compensation and calculating
the retirement annuity.

Sec. 66.

Minnesota Statutes 2004, section 490.124,
subdivision 2, is amended to read:


Subd. 2.

Minimum service requirementdeleted text begin ; extension of termdeleted text end .

deleted text begin No deleted text end new text begin (a) Unless section 356.30 applies, a new text end judge deleted text begin shall be deleted text end new text begin is not
new text end eligible for an annuity at new text begin the new text end normal new text begin retirement date new text end or new text begin the
new text end early retirement date if the judge has less than five years of
allowable service.

new text begin (b) new text end A judge who deleted text begin shall retire deleted text end new text begin retires new text end on or, as permitted
under sections 490.121 to 490.132, after new text begin the judge's new text end mandatory
retirement date, deleted text begin shall be deleted text end new text begin is new text end entitled to a proportionate annuity
based upon the allowable service of the judge at new text begin the new text end date of
retirement.

deleted text begin A judge who was in office on December 31, 1973, and
thereafter and who, by the date on which the current term
expires, would not be eligible to retire with full benefits
under statutes in effect on December 31, 1973, may apply to the
governor for an extension to serve up to three additional years,
stating the intention of the judge to retire upon attaining
eligibility to receive a retirement allowance. Notwithstanding
section 490.125, the governor shall forthwith make a written
order accepting the retirement application, and extending the
term of office of the judge for the period of time, not to
exceed three years, as may be necessary to make the judge
eligible for retirement, solely for purposes of computing
benefits hereunder.
deleted text end

Sec. 67.

Minnesota Statutes 2004, section 490.124,
subdivision 3, is amended to read:


Subd. 3.

Early new text begin reduced new text end retirement.

The retirement
annuity deleted text begin provided by deleted text end new text begin under new text end subdivision 1 of any judge deleted text begin electing
deleted text end new text begin who elects new text end to retire at an early retirement date deleted text begin shall deleted text end new text begin must new text end be
reduced by one-half of one percent per month from the retirement
date to new text begin the new text end normal retirement date.

Sec. 68.

Minnesota Statutes 2004, section 490.124,
subdivision 4, is amended to read:


Subd. 4.

Disability retirement.

new text begin (a) When the governor
determines that a judge is disabled under section 490.121,
subdivision 13, notice of the governor's determination must be
sent to the judge, the chief justice of the Supreme Court, the
state court administrator, and the executive director of the
Minnesota State Retirement System.
new text end

new text begin (b) new text end From and after disability retirement date, a disabled
judge deleted text begin shall be deleted text end new text begin is new text end entitled to continuation of the judge's full
salary payable by the judge's employer, as if the judge's office
were not vacated by retirement, for a period of up to one full
year, but in no event beyond the judge's mandatory retirement
date. During this year the judge deleted text begin will deleted text end new text begin is entitled to new text end earn
additional service credit new text begin in the judges' retirement plannew text end . The
salary deleted text begin earned will be deleted text end new text begin payable to a disabled judge is new text end subject to
retirement deductions and deleted text begin will deleted text end new text begin must new text end be included in computing
final average compensation new text begin of the judgenew text end . deleted text begin Thereafter
deleted text end

new text begin (c) At the conclusion of the year of continued salary
following a disability or upon the judge's mandatory retirement
date, whichever is earlier, the disabled judge is entitled to
new text end a
disability retirement annuity computed as provided in
subdivision 1 deleted text begin shall be paid, provided that deleted text end new text begin . If the computed
retirement annuity is a smaller amount,
new text end the judge deleted text begin shall deleted text end new text begin is
entitled to
new text end receive a minimum annuity of 25 percent of the
judge's final average compensation.

Sec. 69.

Minnesota Statutes 2004, section 490.124,
subdivision 5, is amended to read:


Subd. 5.

Deferred benefits.

(a) deleted text begin Any deleted text end new text begin A new text end benefit to which a
judge is entitled under this section may be deferred until new text begin the
new text end early or normal retirement date new text begin or laternew text end , notwithstanding new text begin the
new text end termination of deleted text begin such deleted text end new text begin the new text end judge's service prior thereto.

(b) The retirement annuity of, or the survivor benefit
payable on behalf of, a former judge, 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 tables
adopted by the board of directors of the Minnesota State
Retirement System and approved by the actuary retained deleted text begin by the
Legislative Commission on Pensions and Retirement
deleted text end new text begin under section
356.214
new text end .

Sec. 70.

Minnesota Statutes 2004, section 490.124,
subdivision 8, is amended to read:


Subd. 8.

Exclusive normal retirement benefits.

deleted text begin Any deleted text end new text begin (a)
Except as provided in paragraph (b), a
new text end judge who retires after
December 31, 1973, deleted text begin shall be deleted text end new text begin is new text end entitled to a retirement pension,
retirement compensation or other retirement payment under
statutes applicable solely to judges deleted text begin pursuant to deleted text end new text begin under new text end this
section onlydeleted text begin , except that any such deleted text end new text begin .
new text end

new text begin (b) A new text end judge new text begin who was new text end in office deleted text begin prior to deleted text end new text begin before new text end January 1,
1974, who retires at or after normal retirement age may then
elect to receive during the judge's lifetime a normal retirement
annuity computed on the basis of retirement compensation
provided for such judge under statutes in effect on December 31,
1973, in lieu of the amount of normal retirement annuity
otherwise computed under sections 490.121 to 490.132.

deleted text begin For purposes of this subdivision, the Conciliation Court of
the city of Duluth shall be deemed to have been a court of
record by the statutes in effect on December 31, 1973.
deleted text end

Sec. 71.

Minnesota Statutes 2004, section 490.124,
subdivision 9, is amended to read:


Subd. 9.

Survivors' annuity.

new text begin (a) new text end Upon the death of a
judge deleted text begin prior to deleted text end new text begin before new text end retirement, or upon the death of a person
who has qualified for an annuity new text begin under this section new text end but who
ceases to be a judge deleted text begin prior to deleted text end new text begin before new text end retirement and has new text begin who new text end not
received a refund of contributions deleted text begin pursuant to deleted text end new text begin under new text end subdivision
12, a surviving spouse new text begin is entitled to,new text end or, if there be no
surviving spouse, dependent children, deleted text begin shall deleted text end new text begin are entitled to
new text end receive an annuity, payable monthly, equal new text begin in total new text end to 60
percent of the normal retirement annuity which would have been
payable to the judge or former judge had the date of death been
the normal retirement datedeleted text begin , provided that the deleted text end new text begin .
new text end

new text begin (b) The annuity payable to a new text end surviving spouse or new text begin to
new text end dependent children deleted text begin shall receive an annuity deleted text end new text begin is an amount new text end of not
less than 25 percent of the judge's or new text begin the new text end former judge's final
average compensation.

deleted text begin If a judge, whose surviving spouse was not entitled to
survivors benefits provided solely for judges under statutes in
effect prior to January 1, 1974, shall have died prior to
retirement on or after May 23, 1973 and before January 1, 1974,
a surviving spouse and dependent children, if any, shall be
entitled to survivors benefits as provided hereunder as if such
judge had died on January 1, 1974.
deleted text end

Sec. 72.

Minnesota Statutes 2004, section 490.124,
subdivision 10, is amended to read:


Subd. 10.

Prior survivors' benefits; limitation.

new text begin (a)
new text end Benefits provided deleted text begin pursuant to deleted text end new text begin under Minnesota Statutes 2004,
new text end section 490.102, subdivision 6, or 490.1091, for a surviving
spouse of a retired judge, payable after the death of the judge,
deleted text begin shall be deleted text end new text begin are new text end limited todeleted text begin :
deleted text end

deleted text begin (a) deleted text end spouses of judges who have retired deleted text begin prior to deleted text end new text begin before
new text end January 1, 1974deleted text begin ; and deleted text end new text begin .
new text end

(b) deleted text begin spouses of judges in office on December 31, 1973 and
thereafter who elect to continue contributions pursuant to
section 490.102, subdivision 6 or 490.109. The contributions
shall be in addition to contributions pursuant to section
490.123, and upon retirement the judge may not elect to receive
any optional annuity pursuant to subdivision 11 unless the judge
and the spouse shall waive any benefits pursuant to section
490.102, subdivision 6 or 490.1091.
deleted text end

No other judge in office on or after January 1, 1974, deleted text begin shall
be
deleted text end new text begin is new text end required to contribute deleted text begin pursuant to deleted text end new text begin under Minnesota
Statutes 2004,
new text end section 490.102, subdivision 6new text begin ,new text end or 490.109.

Sec. 73.

Minnesota Statutes 2004, section 490.124,
subdivision 11, is amended to read:


Subd. 11.

new text begin limitation on survivor benefits;new text end optional
annuities.

new text begin (a) new text end No survivor or death benefits may be paid in
connection with the death of a judge who retires after December
31, 1973, except as otherwise provided in sections 490.121 to
490.132.

new text begin (b) new text end Except as provided in subdivision 10, a judge may elect
to receive, instead of the normal retirement annuity, an
optional retirement annuity in the form of new text begin either (1) new text end an annuity
payable for a period certain and for life after that period, new text begin (2)
new text end a joint and survivor annuity without reinstatement deleted text begin in the event
of
deleted text end new text begin if new text end the designated beneficiary deleted text begin predeceasing deleted text end new text begin predeceases new text end the
retired judge, or new text begin (3) new text end a joint and survivor annuity with
reinstatement deleted text begin in the event of deleted text end new text begin if new text end the designated beneficiary
deleted text begin predeceasing deleted text end new text begin predeceases new text end the retired judge.

new text begin (c) new text end An optional retirement annuity must be actuarially
equivalent to a single-life annuity with no term certain and
must be established by the board of directors of the Minnesota
State Retirement System. In establishing these optional
retirement annuity forms, the board shall obtain the written
recommendation of the actuary retained deleted text begin by the Legislative
Commission on Pensions and Retirement
deleted text end new text begin under section 356.214new text end .
The recommendations must be new text begin retained as new text end a part of the permanent
records of the board.

Sec. 74.

Minnesota Statutes 2004, section 490.124,
subdivision 12, is amended to read:


Subd. 12.

Refund.

(a) A person who ceases to be a
judge deleted text begin but who does not qualify for a retirement annuity or other
benefit under section 490.121
deleted text end is entitled to a refund in an
amount new text begin that is new text end equal to all new text begin of new text end the member's employee
contributions to the judges' retirement fund plus interest
computed under section 352.22, subdivision 2.

(b) A refund of contributions under paragraph (a)
terminates all service credits and all rights and benefits of
the judge and the judge's survivors new text begin under this chapternew text end .

new text begin (c) new text end A person who becomes a judge again after taking a
refund under paragraph (a) may reinstate the previously
terminated new text begin allowable new text end service deleted text begin credits deleted text end new text begin creditnew text end , rights, and
benefits by repaying the total amount of the previously received
refund. The refund repayment must include interest on the total
amount previously received at an annual rate of 8.5 percentnew text begin ,
new text end compounded annuallynew text begin ,new text end from the date on which the refund was
received until the date on which the refund is repaid.

Sec. 75.

Minnesota Statutes 2004, section 490.124,
subdivision 13, is amended to read:


Subd. 13.

Death refund.

If a judge who has not received
other benefits under this chapter dies and there are no survivor
benefits payable under this chapter, a refund plus interest as
provided in subdivision 12 is payable to the last designated
beneficiary named on a form filed with the director before the
death of the judge, ornew text begin ,new text end if no designation is on file, deleted text begin the refund
is payable
deleted text end to the estate of the deceased judge.

Sec. 76.

Minnesota Statutes 2004, section 490.125,
subdivision 1, is amended to read:


Subdivision 1.

Mandatory retirement new text begin agenew text end .

Except as
otherwise provided in sections 490.121 to 490.132, deleted text begin each deleted text end new text begin a new text end judge
shall deleted text begin retire deleted text end new text begin terminate active service as a judge new text end on the judge's
mandatory retirement date.

Sec. 77.

Minnesota Statutes 2004, section 490.125,
subdivision 2, is amended to read:


Subd. 2.

Exception.

deleted text begin Except as provided by sections
490.025, subdivision 3, 490.102, subdivisions 3 and 3a and
490.12, subdivision 2,
deleted text end Any judge in office on December 31, 1973
who shall have attained 70 years of age on or prior to such date
shall retire upon the expiration of the term of office of such
judge.

Sec. 78.

Minnesota Statutes 2004, section 490.126, is
amended to read:


490.126 PROCEDURES.

Subdivision 1.

Compulsory retirement.

Proceedings for
compulsory retirement of a judge, if necessary, deleted text begin shall deleted text end new text begin must new text end be
conducted in accordance with rules issued by the Supreme Court
deleted text begin pursuant to deleted text end new text begin under new text end section deleted text begin 490.16 deleted text end new text begin 490A.02new text end .

Subd. 2.

Vacancies.

Any judge may make written
application to the governor for retirement. The governor
thereupon shall direct the judge's retirement by written order
which, when filed in the Office of the Secretary of State, deleted text begin shall
effect
deleted text end new text begin effects new text end a vacancy in the office to be filled as provided
by law.

Subd. 3.

Application for annuity or refund.

new text begin An
new text end application for an annuity or new text begin a new text end refund under sections 490.121 to
490.132 may be made by the new text begin potential new text end annuitant or by someone
authorized to act for the new text begin potential new text end annuitant. Every
application for an annuity or refund, deleted text begin with deleted text end new text begin accompanied by a
new text end proof of age and new text begin by a record of new text end years of service when
required, deleted text begin shall deleted text end new text begin must new text end be submitted to the deleted text begin governing
body
deleted text end new text begin executive director new text end of the Minnesota State Retirement System
in a form prescribed by deleted text begin it deleted text end new text begin the directornew text end .

Subd. 4.

Manner of payment.

Unless otherwise
specifically provided by statute or agreed upon by the annuitant
and the deleted text begin governing body deleted text end new text begin board of directors new text end of the new text begin Minnesota new text end State
Retirement System, annuities payable under sections 490.121 to
490.132 deleted text begin shall deleted text end new text begin must new text end be paid in the manner and at the intervals as
prescribed by the executive director of the new text begin Minnesota new text end State
Retirement System. The annuity deleted text begin shall cease deleted text end new text begin ceases new text end with the last
payment received by the annuitant while living.

Subd. 5.

Exemption from process; no assignment.

None of
the money, annuities, or other benefits provided in this chapter
is assignable either in law or equity or is subject to new text begin state
estate tax, or to
new text end execution, levy, attachment, garnishment, or
other legal process, except as provided in section 518.58,
518.581, or 518.6111.

Sec. 79.

Minnesota Statutes 2004, section 490.133, is
amended to read:


490.133 RETIREMENT; TRANSITION PROVISIONS; TRANSFER TO
COURT OF APPEALS.

new text begin (a) new text end If a judge to whom or to whose survivors benefits would
be payable under new text begin Minnesota Statutes 2004,new text end sections 490.101 to
490.12deleted text begin ,deleted text end is elected or appointed to the Court of Appeals, that
judge and the judge's survivorsdeleted text begin , shall deleted text end continue to be eligible
for benefits under those sections and not under sections 490.121
to 490.132.

new text begin (b) new text end In deleted text begin that deleted text end new text begin the new text end case new text begin of a judge to whom paragraph (a)
applies
new text end , the service of the judge in the Court of Appeals deleted text begin shall
deleted text end new text begin must new text end be added to the new text begin prior new text end service as district judge, probate
judge, or judge of any other court of record in determining
eligibility and the compensation of a judge of the Court of
Appeals at the time of the judge's death, disability, or
retirement deleted text begin shall be deleted text end new text begin is new text end the "compensation allotted to the office"
for the purposes of calculating benefit amounts.

new text begin (c) new text end All other judges of the Court of Appeals and their
survivors deleted text begin shall be deleted text end new text begin are new text end subject to the retirement and survivor's
annuity provisions of sections 490.121 to 490.132.

Sec. 80.

new text begin [490A.01] BOARD OF JUDICIAL STANDARDS;
ESTABLISHMENT.
new text end

new text begin Subdivision 1. new text end

new text begin Establishment; composition. new text end

new text begin The Board on
Judicial Standards is established. The Board on Judicial
Standards is a continuation of the board established by Laws
1971, chapter 909, sections 1 and 2, as amended. For the
purposes of this chapter, "board" means the Board on Judicial
Standards.
new text end

new text begin Subd. 2. new text end

new text begin Composition; appointment. new text end

new text begin (a) The board
consists of one judge of the Court of Appeals, three trial court
judges, two lawyers who have practiced law in the state for at
least ten years, and four citizens who are not judges, retired
judges, or lawyers.
new text end

new text begin (b) All members must be appointed by the governor with the
advice and consent of the senate. Senate confirmation is not
required for judicial members.
new text end

new text begin Subd. 3. new text end

new text begin Term maximum; membership termination. new text end

new text begin No member
may serve more than two full four-year terms or their equivalent.
Membership terminates if a member ceases to hold the position
that qualified the member for appointment.
new text end

new text begin Subd. 4. new text end

new text begin Member terms; compensation; removal. new text end

new text begin The
membership terms, compensation, removal of members, and filling
of vacancies on the board are as provided in section 15.0575.
new text end

new text begin Subd. 5. new text end

new text begin Executive secretary appointment; salary. new text end

new text begin (a)
The board shall appoint the executive secretary.
new text end

new text begin (b) The salary of the executive secretary of the board is
85 percent of the maximum salary provided for an administrative
law judge under section 15A.083, subdivision 6a.
new text end

Sec. 81.

new text begin [490A.02] JUDICIAL STANDARDS BOARD; POWERS.
new text end

new text begin Subdivision 1. new text end

new text begin Judicial disqualification. new text end

new text begin A judge is
disqualified from acting as a judge, without a loss of salary,
while there is pending an indictment or any information charging
the judge with a crime that is punishable as a felony under
either Minnesota law or federal law, or while there is pending a
recommendation to the Supreme Court by the Board on Judicial
Standards for the judge's removal or retirement.
new text end

new text begin Subd. 2. new text end

new text begin Judicial suspension. new text end

new text begin On receipt of a
recommendation of the Board on Judicial Standards or on its own
motion, the Supreme Court may suspend a judge from office
without salary when the judge pleads guilty to or no contest to
or is found guilty of a crime that is punishable as a felony
under either Minnesota law or federal law or any other crime
that involves moral turpitude. If the conviction is reversed,
the suspension terminates and the judge must be paid a salary
for the period of suspension. If the judge is suspended and the
conviction becomes final, the Supreme Court shall remove the
judge from office.
new text end

new text begin Subd. 3. new text end

new text begin Judicial disability. new text end

new text begin On receipt of a
recommendation of the Board on Judicial Standards, the Supreme
Court may retire a judge for a disability that the court
determines seriously interferes with the performance of the
judge's duties and is or is likely to become permanent, and
censure or remove a judge for an action or inaction that may
constitute persistent failure to perform the judge's duties,
incompetence in performing the judge's duties, habitual
intemperance, or conduct prejudicial to the administration of
justice that brings the judicial office into disrepute.
new text end

new text begin Subd. 4. new text end

new text begin Authority to reopen matters. new text end

new text begin The board is
specifically empowered to reopen any matter wherein any
information or evidence was previously precluded by a statute of
limitations or by a previously existing provision of time
limitation.
new text end

new text begin Subd. 5. new text end

new text begin Retirement status. new text end

new text begin (a) A judge who is retired
by the Supreme Court must be considered to have retired
voluntarily.
new text end

new text begin (b) This section and section 490A.01 must not affect the
right of a judge who is suspended, retired, or removed under
this section from qualifying for any pension or other retirement
benefits to which the judge would otherwise be entitled by law
to receive.
new text end

new text begin Subd. 6. new text end

new text begin Eligibility for judicial office; practice
law.
new text end

new text begin A judge removed by the Supreme Court is ineligible for any
future service in a judicial office. The question of the right
of a removed judge to practice law in this state must be
referred to the proper authority for review.
new text end

new text begin Subd. 7. new text end

new text begin Supreme court rules. new text end

new text begin The Supreme Court shall
make rules to implement this section.
new text end

Sec. 82.

new text begin [490A.03] PERSONS AFFECTED.
new text end

new text begin The provisions of sections 490A.01 and 490A.02 apply to all
judges, judicial officers, and referees.
new text end

Sec. 83.

Minnesota Statutes 2004, section 525.05, is
amended to read:


525.05 JUDGE OR REFEREE; GROUNDS FOR DISQUALIFICATION.

The following shall be grounds for disqualification of any
judge or referee from acting in any matter: (1) That the judge
or the judge's spouse or any of either of their kin nearer than
first cousin is interested as representative, heir, devisee,
legatee, ward, or creditor in the estate involved therein; (2)
that it involves the validity or interpretation of a will drawn
or witnessed by the judge; (3) that the judge may be a necessary
witness in the matter; (4) that it involves a property right in
respect to which the judge has been engaged or is engaged as an
attorney; or (5) that the judge was engaged in a joint
enterprise for profit with the decedent at the time of death or
that the judge is then engaged in a joint enterprise for profit
with any person interested in the matter as representative,
heir, devisee, legatee, ward, or creditor. When grounds for
disqualification exist, the judge may, and upon proper petition
of any person interested in the estate must, request another
judge or a judge who has retired deleted text begin as provided in section 490.12,
subdivision 2,
deleted text end to act in the judge's stead in the matter.

Sec. 84. new text begin REPEALER; EFFECT ON BENEFIT COVERAGE.
new text end

new text begin Subdivision 1. new text end

new text begin Legislators retirement plan; repealed as
obsolete.
new text end

new text begin Minnesota Statutes 2004, sections 3A.01, subdivisions
3, 4, 6a, and 7; 3A.02, subdivision 2; 3A.04, subdivision 1a;
and 3A.09, are repealed.
new text end

new text begin Subd. 2. new text end

new text begin Elective state officers retirement plan;
repealed as obsolete.
new text end

new text begin Minnesota Statutes 2004, sections
352C.01; 352C.011; 352C.021; 352C.031; 352C.033; 352C.04;
352C.051; 352C.09; and 352C.091, subdivisions 2 and 3, are
repealed.
new text end

new text begin Subd. 3. new text end

new text begin Judicial retirement plans; repealed as
obsolete.
new text end

new text begin Minnesota Statutes 2004, sections 490.021; 490.025;
490.101; 490.102; 490.103; 490.105; 490.106; 490.107; 490.108;
490.109; 490.1091; 490.12; 490.121, subdivisions 2, 3, 5, 8, 9,
10, 11, 12, 16, 17, 18, 19, and 20; 490.124, subdivision 6; and
490.132, are repealed.
new text end

new text begin Subd. 4. new text end

new text begin Judicial standards board; repealed for
relocation as minnesota statutes, chapter 490a.
new text end

new text begin Minnesota
Statutes 2004, sections 490.15, 490.16, and 490.18, are repealed.
new text end

new text begin Subd. 5. new text end

new text begin Uniform judicial retirement plan; no benefit
diminishment intended; procedure.
new text end

new text begin Sections 32 to 76 are not
intended to reduce or increase the entitlement of active,
deferred, or retired judges to retirement annuities or benefits
as of July 1, 2005, as reflected in the records of the Minnesota
State Retirement System. If the executive director of the
Minnesota State Retirement System determines that any provisions
of sections 32 to 76 functions to modify, impair, or diminish
the retirement annuity or benefit entitlement of any judge that
had accrued or earned before July 1, 2005, the executive
director shall certify that determination and a recommendation
as to the required legislative correction to the chair of the
Legislative Commission on Pensions and Retirement, the chair of
the senate State and Local Governmental Operations Committee,
the chair of the house Governmental Operations and Veterans
Affairs Policy Committee, and the executive director of the
Legislative Commission on Pensions and Retirement on or before
the October 1 next following that determination.
new text end

Sec. 85. new text begin REVISOR INSTRUCTIONS.
new text end

new text begin (a) In Minnesota Statutes, chapters 352, 352D, 355, 356,
and 487, the revisor of statutes shall change references to
"sections 490.121 to 490.132" to "chapter 490."
new text end

new text begin (b) In Minnesota Statutes, chapter 490, the revisor of
statutes shall change references to "sections 490.121 to
490.132" to "this chapter."
new text end

new text begin (c) In Minnesota Statutes, sections 175A.01, subdivision 4,
and 271.01, subdivision 1, the revisor of statutes shall change
references to "sections 490.15 and 490.16" to "sections 490A.01
and 490A.02."
new text end

Sec. 86. new text begin EFFECTIVE DATE.
new text end

new text begin This article is effective July 1, 2005.
new text end

ARTICLE 2

COVERED SALARY; AVERAGE SALARY

Section 1.

Minnesota Statutes 2004, section 352.01, is
amended by adding a subdivision to read:


new text begin Subd. 14a. new text end

new text begin Average salary. new text end

new text begin (a) "Average salary" means
the average of the highest five successive years of salary upon
which the employee has made contributions to the retirement fund
by payroll deductions. Average salary must be based upon all
allowable service if this service is less than five years.
new text end

new text begin (b) "Average salary" does not include the payment of
accrued unused annual leave or overtime paid at time of final
separation from state service if paid in a lump sum nor does it
include the reduced salary, if any, paid during the period the
employee is entitled to workers' compensation benefit payments
for temporary disability.
new text end

new text begin (c) For an employee covered by the correctional state
employees retirement plan, "average salary" means the average of
the monthly salary during the employee's highest five successive
years of salary as an employee covered by the general state
employees retirement plan, or the correctional state employees
retirement plan, or by a combination of the two. If the total
of the covered service is less than five years, the
determination of average salary must be based on all allowable
service.
new text end

Sec. 2.

Minnesota Statutes 2004, section 352.115,
subdivision 2, is amended to read:


Subd. 2.

deleted text begin average salary deleted text end new text begin normal retirement annuitynew text end .

The
retirement annuity hereunder payable at normal retirement age or
thereafter must be computed in accordance with the applicable
provisions of the formula stated in subdivision 3, on the basis
of the employee's average salary for the period of allowable
service. This retirement annuity is known as the "normal"
retirement annuity.

deleted text begin For each year of allowable service, "average salary" of an
employee in determining a retirement annuity means the average
of the highest five successive years of salary upon which the
employee has made contributions to the retirement fund by
payroll deductions. Average salary must be based upon all
allowable service if this service is less than five years.
deleted text end

deleted text begin "Average salary" does not include the payment of accrued
unused annual leave or overtime paid at time of final separation
from state service if paid in a lump sum nor does it include the
reduced salary, if any, paid during the period the employee is
entitled to workers' compensation benefit payments for temporary
disability.
deleted text end

Sec. 3.

Minnesota Statutes 2004, section 352.115,
subdivision 3, is amended to read:


Subd. 3.

Retirement annuity formula.

(a) This paragraph,
in conjunction with section 352.116, subdivision 1, applies to a
person who became a covered employee or a member of a pension
fund listed in section 356.30, subdivision 3, before July 1,
1989, unless paragraph (b), in conjunction with section 352.116,
subdivision 1a, produces a higher annuity amount, in which case
paragraph (b) will apply. The employee's average salary, as
defined in new text begin section 352.01,new text end subdivision deleted text begin 2 deleted text end new text begin 14anew text end , multiplied by the
percent specified in section 356.315, subdivision 1, per year of
allowable service for the first ten years and the percent
specified in section 356.315, subdivision 2, for each later year
of allowable service and pro rata for completed months less than
a full year shall determine the amount of the retirement annuity
to which the employee is entitled.

(b) This paragraph applies to a person who has become at
least 55 years old and first became a covered employee after
June 30, 1989, and to any other covered employee who has become
at least 55 years old and whose annuity amount, when calculated
under this paragraph and in conjunction with section 352.116,
subdivision 1a, is higher than it is when calculated under
paragraph (a), in conjunction with section 352.116, subdivision
1. The employee's average salary, as defined in new text begin section 352.01,
new text end subdivision deleted text begin 2 deleted text end new text begin 14anew text end , multiplied by the percent specified in
section 356.315, subdivision 2, for each year of allowable
service and pro rata for months less than a full year shall
determine the amount of the retirement annuity to which the
employee is entitled.

Sec. 4.

Minnesota Statutes 2004, section 352.87,
subdivision 3, is amended to read:


Subd. 3.

Retirement annuity formula.

A person specified
in subdivision 1 deleted text begin will have deleted text end new text begin is entitled to receive new text end a retirement
annuity applicable for allowable service credit under this
section calculated by multiplying the employee's average salary,
as defined in section deleted text begin 352.115 deleted text end new text begin 352.01new text end , subdivision deleted text begin 2 deleted text end new text begin 14anew text end , by the
percent specified in section 356.315, subdivision 2a, for each
year or portions of a year of allowable service credit. No
reduction for retirement deleted text begin prior to deleted text end new text begin before the new text end normal retirement
age, as specified in section 352.01, subdivision 25, applies to
service to which this section applies.

Sec. 5.

Minnesota Statutes 2004, 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 new text begin or a combination of
covered correctional service
new text end and deleted text begin regular Minnesota deleted text end new text begin general
employees
new text end state retirement deleted text begin System deleted text end new text begin plan new text end service is entitled upon
application to a retirement annuity under this sectionnew text begin ,new text end 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.

deleted text begin In this section, "average salary" means the average of the
monthly salary during the employee's highest five successive
years of salary as an employee covered by the Minnesota State
Retirement System. Average salary must be based upon all
allowable service if this service is less than five years.
deleted text end

Sec. 6.

Minnesota Statutes 2004, section 352C.021, is
amended by adding a subdivision to read:


new text begin Subd. 1a. new text end

new text begin Average salary. new text end

new text begin "Average salary," for purposes
of calculating the normal retirement annuity under section
352C.031, subdivision 4, means the average of the highest five
successive years of salary upon which contributions have been
made under section 352C.09.
new text end

Sec. 7.

Minnesota Statutes 2004, section 353.01,
subdivision 10, is amended to read:


Subd. 10.

Salary.

(a) new text begin Subject to the limitations of
section 356.611,
new text end "salary" means:

(1) the periodic compensation of a public employee, before
deductions for deferred compensation, supplemental retirement
plans, or other voluntary salary reduction programs, and also
means "wages" and includes net income from fees;

new text begin (2) for a public employee who is covered by a supplemental
retirement plan under section 356.24, subdivision 1, clause (8),
(9), or (10), which require all plan contributions be made by
the employer, the contribution to the applicable supplemental
retirement plan when the contribution is from mandatory
withholdings from employees' wages;
new text end and

deleted text begin (2) deleted text end new text begin (3) new text end for a public employee who has prior service covered
by a local police or firefighters relief association that has
consolidated with the Public Employees Retirement Association or
to which section 353.665 applies and who has elected coverage
either under the public employees police and fire fund benefit
plan under section 353A.08 following the consolidation or under
section 353.665, subdivision 4, the rate of salary upon which
member contributions to the special fund of the relief
association were made prior to the effective date of the
consolidation as specified by law and by bylaw provisions
governing the relief association on the date of the initiation
of the consolidation procedure and the actual periodic
compensation of the public employee after the effective date of
consolidation.

(b) Salary does not mean:

(1) the fees paid to district court reporters, unused
annual vacation or sick leave payments, in lump-sum or periodic
payments, severance payments, reimbursement of expenses,
lump-sum settlements not attached to a specific earnings period,
or workers' compensation payments;

(2) employer-paid amounts used by an employee toward the
cost of insurance coverage, employer-paid fringe benefits,
flexible spending accounts, cafeteria plans, health care expense
accounts, day care expenses, or any payments in lieu of any
employer-paid group insurance coverage, including the difference
between single and family rates that may be paid to a member
with single coverage and certain amounts determined by the
executive director to be ineligible;

(3) the amount equal to that which the employing
governmental subdivision would otherwise pay toward single or
family insurance coverage for a covered employee when, through a
contract or agreement with some but not all employees, the
employer:

(i) discontinues, or for new hires does not provide,
payment toward the cost of the employee's selected insurance
coverages under a group plan offered by the employer;

(ii) makes the employee solely responsible for all
contributions toward the cost of the employee's selected
insurance coverages under a group plan offered by the employer,
including any amount the employer makes toward other employees'
selected insurance coverages under a group plan offered by the
employer; and

(iii) provides increased salary rates for employees who do
not have any employer-paid group insurance coverages;

(4) except as provided in section 353.86 or 353.87,
compensation of any kind paid to volunteer ambulance service
personnel or volunteer firefighters, as defined in subdivision
35 or 36; and

(5) the amount of compensation that exceeds the limitation
provided in section 356.611.

(c) Amounts provided to an employee by the employer through
a grievance proceeding or a legal settlement are salary only if
the settlement is reviewed by the executive director and the
amounts are determined by the executive director to be
consistent with paragraph (a) and prior determinations.

Sec. 8.

Minnesota Statutes 2004, section 353.01, is
amended by adding a subdivision to read:


new text begin Subd. 17a. new text end

new text begin Average salary. new text end

new text begin (a) "Average salary," for
purposes of calculating a retirement annuity under section
353.29, subdivision 3, means an amount equivalent to the average
of the highest salary of the member, police officer, or
firefighter, whichever applies, upon which employee
contributions were paid for any five successive years of
allowable service, based on dates of salary periods as listed on
salary deduction reports. Average salary must be based upon all
allowable service if this service is less than five years.
new text end

new text begin (b) "Average salary" may not include any reduced salary
paid during a period in which the employee is entitled to
benefit payments from workers' compensation for temporary
disability, unless the average salary is higher, including this
period.
new text end

Sec. 9.

Minnesota Statutes 2004, section 353.29,
subdivision 3, is amended to read:


Subd. 3.

Retirement annuity formula.

(a) This paragraph,
in conjunction with section 353.30, subdivisions 1, 1a, 1b, and
1c, applies to any member who first became a public employee or
a member of a pension fund listed in section 356.30, subdivision
3, before July 1, 1989, unless paragraph (b), in conjunction
with section 353.30, subdivision 5, produces a higher annuity
amount, in which case paragraph (b) will apply. The average
salary as defined in new text begin section 353.01,new text end subdivision deleted text begin 2 deleted text end new text begin 17anew text end ,
multiplied by the percent specified in section 356.315,
subdivision 3, for each year of allowable service for the first
ten years and thereafter by the percent specified in section
356.315, subdivision 4, per year of allowable service and
completed months less than a full year for the "basic member,"
and the percent specified in section 356.315, subdivision 1, for
each year of allowable service for the first ten years and
thereafter by the percent specified in section 356.315,
subdivision 2, per year of allowable service and completed
months less than a full year for the "coordinated member," shall
determine the amount of the "normal" retirement annuity.

(b) This paragraph applies to a member who has become at
least 55 years old and first became a public employee after June
30, 1989, and to any other member whose annuity amount, when
calculated under this paragraph and in conjunction with section
353.30, subdivision 5, is higher than it is when calculated
under paragraph (a), in conjunction with section 353.30,
subdivisions 1, 1a, 1b, and 1c. The average salary, as defined
in new text begin section 353.01,new text end subdivision deleted text begin 2 deleted text end new text begin 17anew text end , multiplied by the percent
specified in section 356.315, subdivision 4, for each year of
allowable service and completed months less than a full year for
a basic member and the percent specified in section 356.315,
subdivision 2, per year of allowable service and completed
months less than a full year for a coordinated member, shall
determine the amount of the normal retirement annuity.

Sec. 10.

Minnesota Statutes 2004, section 353.33,
subdivision 3, is amended to read:


Subd. 3.

Computation of benefits.

This disability
benefit is an amount equal to the normal annuity payable to a
member who has reached normal retirement age with the same
number of years of allowable service and the same average
salary, as provided in new text begin section 353.01, subdivision 17a, and
new text end section 353.29, deleted text begin subdivisions 2 and deleted text end new text begin subdivision new text end 3.

A basic member shall receive a supplementary monthly
benefit of $25 to age 65 or the five-year anniversary of the
effective date of the disability benefit, whichever is later.

If the disability benefits under this subdivision exceed
the average salary as defined in section deleted text begin 353.29 deleted text end new text begin 353.01new text end ,
subdivision deleted text begin 2 deleted text end new text begin 17anew text end , the disability benefits must be reduced to an
amount equal to deleted text begin said deleted text end new text begin the new text end average salary.

Sec. 11.

Minnesota Statutes 2004, section 353.651,
subdivision 3, is amended to read:


Subd. 3.

Retirement annuity formula.

The average salary
as defined in new text begin section 353.01,new text end subdivision deleted text begin 2 deleted text end new text begin 17anew text end , multiplied by
the percent specified in section 356.315, subdivision 6, per
year of allowable service determines the amount of the normal
retirement annuity. If the member has earned allowable service
for performing services other than those of a police officer or
firefighter, the annuity representing deleted text begin such deleted text end new text begin that new text end service deleted text begin is deleted text end new text begin must
be
new text end computed under sections 353.29 and 353.30.

Sec. 12.

Minnesota Statutes 2004, section 353.656,
subdivision 1, is amended to read:


Subdivision 1.

In line of duty; computation of benefits.

A member of the police and fire plan who becomes disabled and
physically unfit to perform duties as a police officer,
firefighter, or paramedic as defined under section 353.64,
subdivision 10, as a direct result of an injury, sickness, or
other disability incurred in or arising out of any act of duty,
which has or is expected to render the member physically or
mentally unable to perform the duties as a police officer,
firefighter, or paramedic as defined under section 353.64,
subdivision 10, for a period of at least one year, shall receive
disability benefits during the period of such disability. The
benefits must be in an amount equal to 60 percent of the
"average salary" as defined in section deleted text begin 353.651 deleted text end new text begin 353.01new text end ,
subdivision deleted text begin 2 deleted text end new text begin 17anew text end , plus an additional percent specified in
section 356.315, subdivision 6, of that average salary for each
year of service in excess of 20 years. If the disability under
this subdivision occurs before the member has at least five
years of allowable service credit in the police and fire plan,
the disability benefit must be computed on the "average salary"
from which deductions were made for contribution to the police
and fire fund.

Sec. 13.

Minnesota Statutes 2004, section 354.05, is
amended by adding a subdivision to read:


new text begin Subd. 13a. new text end

new text begin Average salary. new text end

new text begin (a) "Average salary," for the
purpose of determining the member's retirement annuity, means
the average salary upon which contributions were made for the
highest five successive years of formula service credit.
new text end

new text begin (b) "Average salary" may not include any more than the
equivalent of 60 monthly salary payments.
new text end

new text begin (c) "Average salary" must be based upon all years of
formula service credit if this service credit is less than five
years.
new text end

Sec. 14.

Minnesota Statutes 2004, section 354.44,
subdivision 6, is amended to read:


Subd. 6.

Computation of formula program retirement
annuity.

(a) The formula retirement annuity must be computed in
accordance with the applicable provisions of the formulas stated
in paragraph (b) or (d) on the basis of each member's average
salary new text begin under section 354.05, subdivision 13a,new text end for the period of
the member's formula service credit.

deleted text begin For all years of formula service credit, "average salary,"
for the purpose of determining the member's retirement annuity,
means the average salary upon which contributions were made and
upon which payments were made to increase the salary limitation
provided in Minnesota Statutes 1971, section 354.511, for the
highest five successive years of formula service credit
provided, however, that such "average salary" shall not include
any more than the equivalent of 60 monthly salary payments.
Average salary must be based upon all years of formula service
credit if this service credit is less than five years.
deleted text end

(b) This paragraph, in conjunction with paragraph (c),
applies to a person who first became a member of the association
or a member of a pension fund listed in section 356.30,
subdivision 3, before July 1, 1989, unless paragraph (d), in
conjunction with paragraph (e), produces a higher annuity
amount, in which case paragraph (d) applies. The average salary
as defined in deleted text begin paragraph (a) deleted text end new text begin section 354.05, subdivision 13anew text end ,
multiplied by the following percentages per year of formula
service credit shall determine the amount of the annuity to
which the member qualifying therefor is entitled:

Coordinated Member Basic Member

Each year of service the percent the percent

during first ten specified in specified in

section 356.315, section 356.315,

subdivision 1, subdivision 3,

per year per year

Each year of service the percent the percent

thereafter specified in specified in

section 356.315, section 356.315,

subdivision 2, subdivision 4,

per year per year

(c)(i) This paragraph applies only to a person who first
became a member of the association or a member of a pension fund
listed in section 356.30, subdivision 3, before July 1, 1989,
and whose annuity is higher when calculated under paragraph (b),
in conjunction with this paragraph than when calculated under
paragraph (d), in conjunction with paragraph (e).

(ii) Where any member retires prior to normal retirement
age under a formula annuity, the member shall be paid a
retirement annuity in an amount equal to the normal annuity
provided in paragraph (b) reduced by one-quarter of one percent
for each month that the member is under normal retirement age at
the time of retirement except that for any member who has 30 or
more years of allowable service credit, the reduction shall be
applied only for each month that the member is under age 62.

(iii) Any member whose attained age plus credited allowable
service totals 90 years is entitled, upon application, to a
retirement annuity in an amount equal to the normal annuity
provided in paragraph (b), without any reduction by reason of
early retirement.

(d) This paragraph applies to a member who has become at
least 55 years old and first became a member of the association
after June 30, 1989, and to any other member who has become at
least 55 years old and whose annuity amount when calculated
under this paragraph and in conjunction with paragraph (e), is
higher than it is when calculated under paragraph (b), in
conjunction with paragraph (c). The average salary, as defined
in deleted text begin paragraph (a) deleted text end new text begin section 354.05, subdivision 13a,new text end multiplied by
the percent specified by section 356.315, subdivision 4, for
each year of service for a basic member and by the percent
specified in section 356.315, subdivision 2, for each year of
service for a coordinated member shall determine the amount of
the retirement annuity to which the member is entitled.

(e) This paragraph applies to a person who has become at
least 55 years old and first becomes a member of the association
after June 30, 1989, and to any other member who has become at
least 55 years old and whose annuity is higher when calculated
under paragraph (d) in conjunction with this paragraph than when
calculated under paragraph (b), in conjunction with paragraph
(c). An employee who retires under the formula annuity before
the normal retirement age shall be paid the normal annuity
provided in paragraph (d) reduced so that the reduced annuity is
the actuarial equivalent of the annuity that would be payable to
the employee if the employee deferred receipt of the annuity and
the annuity amount were augmented at an annual rate of three
percent compounded annually from the day the annuity begins to
accrue until the normal retirement age.

(f) No retirement annuity is payable to a former employee
with a salary that exceeds 95 percent of the governor's salary
unless and until the salary figures used in computing the
highest five successive years average salary under paragraph (a)
have been audited by the Teachers Retirement Association and
determined by the executive director to comply with the
requirements and limitations of section 354.05, subdivisions 35
and 35a.

Sec. 15.

Minnesota Statutes 2004, section 354A.011, is
amended by adding a subdivision to read:


new text begin Subd. 7a. new text end

new text begin Average salary. new text end

new text begin "Average salary," for purposes
of computing a normal coordinated program retirement annuity
under section 354A.31, subdivision 4 or 4a, means an amount
equal to the average salary upon which contributions were made
for the highest five successive years of service credit but may
not, in any event, include any more than the equivalent of 60
monthly salary payments. Average salary must be based upon all
years of service credit if this service credit is less than five
years.
new text end

Sec. 16.

Minnesota Statutes 2004, section 354A.31,
subdivision 4, is amended to read:


Subd. 4.

Computation of the normal coordinated retirement
annuity; minneapolis and st. paul funds.

(a) This subdivision
applies to the coordinated programs of the Minneapolis Teachers
Retirement Fund Association and the St. Paul Teachers Retirement
Fund Association.

(b) The normal coordinated retirement annuity deleted text begin shall be deleted text end new text begin is
new text end an amount equal to a retiring coordinated member's average
salary new text begin under section 354A.011, subdivision 7a,new text end multiplied by the
retirement annuity formula percentage. deleted text begin Average salary for
purposes of this section shall mean an amount equal to the
average salary upon which contributions were made for the
highest five successive years of service credit, but which shall
not in any event include any more than the equivalent of 60
monthly salary payments. Average salary must be based upon all
years of service credit if this service credit is less than five
years.
deleted text end

(c) This paragraph, in conjunction with subdivision 6,
applies to a person who first became a member or a member in a
pension fund listed in section 356.30, subdivision 3, before
July 1, 1989, unless paragraph (d), in conjunction with
subdivision 7, produces a higher annuity amount, in which case
paragraph (d) will apply. The retirement annuity formula
percentage for purposes of this paragraph is the percent
specified in section 356.315, subdivision 1, per year for each
year of coordinated service for the first ten years and the
percent specified in section 356.315, subdivision 2, for each
year of coordinated service thereafter.

(d) This paragraph applies to a person who has become at
least 55 years old and who first becomes a member after June 30,
1989, and to any other member who has become at least 55 years
old and whose annuity amount, when calculated under this
paragraph and in conjunction with subdivision 7 is higher than
it is when calculated under paragraph (c), in conjunction with
the provisions of subdivision 6. The retirement annuity formula
percentage for purposes of this paragraph is the percent
specified in section 356.315, subdivision 2, for each year of
coordinated service.

Sec. 17.

Minnesota Statutes 2004, section 354A.31,
subdivision 4a, is amended to read:


Subd. 4a.

Computation of the normal coordinated
retirement annuity; duluth fund.

(a) This subdivision applies
to the new law coordinated program of the Duluth Teachers
Retirement Fund Association.

(b) The normal coordinated retirement annuity is an amount
equal to a retiring coordinated member's average salary new text begin under
section 354A.011, subdivision 7a,
new text end multiplied by the retirement
annuity formula percentage. deleted text begin Average salary for purposes of this
section means an amount equal to the average salary upon which
contributions were made for the highest five successive years of
service credit, but may not in any event include any more than
the equivalent of 60 monthly salary payments. Average salary
must be based upon all years of service credit if this service
credit is less than five years.
deleted text end

(c) This paragraph, in conjunction with subdivision 6,
applies to a person who first became a member or a member in a
pension fund listed in section 356.30, subdivision 3, before
July 1, 1989, unless paragraph (d), in conjunction with
subdivision 7, produces a higher annuity amount, in which case
paragraph (d) applies. The retirement annuity formula
percentage for purposes of this paragraph is the percent
specified in section 356.315, subdivision 1, per year for each
year of coordinated service for the first ten years and the
percent specified in section 356.315, subdivision 2, for each
subsequent year of coordinated service.

(d) This paragraph applies to a person who is at least 55
years old and who first becomes a member after June 30, 1989,
and to any other member who is at least 55 years old and whose
annuity amount, when calculated under this paragraph and in
conjunction with subdivision 7, is higher than it is when
calculated under paragraph (c) in conjunction with subdivision
6. The retirement annuity formula percentage for purposes of
this paragraph is the percent specified in section 356.315,
subdivision 2, for each year of coordinated service.

Sec. 18.

Minnesota Statutes 2004, section 422A.01, is
amended by adding a subdivision to read:


new text begin Subd. 4a. new text end

new text begin Average salary. new text end

new text begin (a) "Average salary" means the
arithmetic average annual salary, wages, or compensation of the
member from the city for any five calendar years out of the last
ten calendar years of service, except as provided for in section
422A.16, which may include the year in which the employee
retires, as selected by the employee.
new text end

new text begin (b) A member with more than five calendar years of service,
but less than ten calendar years, may select any five calendar
years of service to determine the average salary. A member with
less than five years of service with the city shall use all
earnings to determine the average salary.
new text end

Sec. 19.

Minnesota Statutes 2004, section 422A.15,
subdivision 1, is amended to read:


Subdivision 1.

Formula pension and annuity.

Except as
otherwise provided in subdivision 3, each contributing member
who, at the time of retirement, fulfills the conditions
necessary to enable the member to retiredeleted text begin , shall deleted text end new text begin is entitled to
new text end receive deleted text begin what shall be known as deleted text end a "formula pension and annuity"
equal to two percent for each year of allowable service for the
first ten years and thereafter 2.5 percent per year of allowable
service of the deleted text begin arithmetic deleted text end average deleted text begin annual deleted text end salarydeleted text begin , wages or
compensation of the member from the city for any five calendar
years out of the last ten calendar years of service except as
provided for in section 422A.16, which may include the year in
which the employee retires, as selected by the employee
deleted text end ,
multiplied by the years of service credited by the retirement
fund. The formula pension and annuity deleted text begin shall deleted text end new text begin must new text end be computed on
the single life plan but subject to the option selections
provided for in section 422A.17.

In order to be entitled to the formula pension and annuity
herein provided for, the retiring employee at the time of
cessation of employment and of actual retirement deleted text begin shall deleted text end new text begin must new text end have
attained the age of 60 years or have been employed by the city
not less than 30 years, or meet the qualifications provided for
in section 422A.16, and in addition thereto have contributed to
the retirement fund at the percentage rate prescribed by the
retirement law applicable when the salary, wages or compensation
was paid on all salaries, wages, or compensation received from
the city or from an applicable employing unit. The years of
service to be applied in the formula pension and annuity deleted text begin shall
deleted text end new text begin must new text end be found and determined by the retirement board, except
that no credit deleted text begin shall deleted text end new text begin may new text end be allowed for any year in which a back
charge is owing at time of retirement and the earnings from any
year in which a back charge is owing deleted text begin shall deleted text end new text begin may new text end not be used in
determining the average deleted text begin annual deleted text end salary.

Sec. 20.

Minnesota Statutes 2004, section 422A.16,
subdivision 9, is amended to read:


Subd. 9.

Incompetency or death of member.

Any member of
the contributing class who becomes permanently separated from
the service of the city under subdivision 8, may, by an
instrument in writing, filed with the municipal employees
retirement board within 30 days after deleted text begin such deleted text end new text begin the new text end separation
becomes permanent, elect to allow the member contributions
to deleted text begin such deleted text end new text begin the new text end fund to the date of separation to remain on deposit
in deleted text begin such deleted text end new text begin the new text end fund, and in deleted text begin such deleted text end new text begin the new text end event the member deleted text begin shall be
deleted text end new text begin is new text end entitled to receive a retirement allowance at age 65,
provided the member, or someone acting in the member's behalf if
the member be incompetent, deleted text begin shall deleted text end new text begin must new text end make new text begin a new text end written application
for deleted text begin such deleted text end new text begin the new text end retirement allowance in the same manner provided
for in section 422A.17 and in accordance with the provisions of
section 422A.15, subdivision 1new text begin ,new text end except for determining
average deleted text begin annual deleted text end salary. deleted text begin A member with more than five calendar
years of service but less than ten calendar years may select any
five calendar years of service to determine the average annual
salary. A member with less than five years of service with the
city shall use all earnings to determine the average annual
salary.
deleted text end

If the contributing member dies before reaching the age of
65 years, or having attained the age of 65 years without having
made the election provided for herein, the net accumulated
amount of deductions from the member's salary, pay or
compensation, plus interest, to the member's credit on date of
death deleted text begin shall be paid deleted text end new text begin is payable new text end to deleted text begin such deleted text end new text begin the new text end person or persons as
have been nominated by written designation filed with the
retirement board, in deleted text begin such deleted text end new text begin the new text end form deleted text begin as deleted text end new text begin that new text end the retirement board
deleted text begin shall require deleted text end new text begin requiresnew text end .

If the employee fails to make a designation, or if the
person or persons designated by deleted text begin such deleted text end new text begin the new text end employee predeceases
deleted text begin such deleted text end new text begin the new text end employee, the net accumulated credit to deleted text begin such deleted text end new text begin the
new text end employee's account on date of death deleted text begin shall be paid deleted text end new text begin is payable new text end to
deleted text begin such deleted text end new text begin the new text end employee's estate.

The provisions of subdivisions 4, 5new text begin ,new text end and 6 deleted text begin shall deleted text end also apply
to any member qualifying for benefits under this subdivision,
except for purposes of this subdivision the age referred to in
subdivision 4 deleted text begin shall be deleted text end new text begin is new text end 65 years.

Sec. 21.

Minnesota Statutes 2004, section 490.121,
subdivision 21, is amended to read:


Subd. 21.

Final average compensation.

"Final average
compensation" means the total amount of salary payable to a
judge in the highest five years new text begin out new text end of the last ten years deleted text begin prior
to
deleted text end new text begin before new text end the deleted text begin event of maturity of benefits deleted text end new text begin termination of
judicial service
new text end , divided by fivedeleted text begin ; provided, however, that deleted text end if
the number of years of service new text begin by the judge equals or exceeds
ten. If the number of years of service by the judge
new text end is less
than ten, new text begin but more than five,new text end the highest five deleted text begin shall deleted text end new text begin years of
salary must
new text end be counteddeleted text begin , and deleted text end new text begin .new text end If the number of years new text begin of service
by the judge
new text end is less than five, the aggregate salary deleted text begin in such deleted text end new text begin for
the
new text end period deleted text begin shall deleted text end new text begin of service must new text end be divided by the number of
months in deleted text begin such deleted text end new text begin the new text end period and multiplied by 12.

Sec. 22. new text begin REPEALER.
new text end

new text begin Minnesota Statutes 2004, sections 352C.031, subdivision 3;
353.29, subdivision 2; and 353.651, subdivision 2, are repealed.
new text end

Sec. 23. new text begin EFFECTIVE DATE.
new text end

new text begin This article is effective the day following final enactment.
new text end

ARTICLE 3

ALLOWABLE SERVICE CREDIT

Section 1.

new text begin [356.195] SERVICE CREDIT PURCHASE PROCEDURES
FOR STRIKE PERIODS.
new text end

new text begin Subdivision 1. new text end

new text begin Covered plans. new text end

new text begin This section applies to
all defined benefit plans specified in section 356.30,
subdivision 3.
new text end

new text begin Subd. 2. new text end

new text begin Purchase procedure for strike periods. new text end

new text begin (a) An
employee covered by a plan specified in subdivision 1 may
purchase allowable service credit in the applicable plan for any
period of time during which the employee was on a public
employee strike without pay, not to exceed a period of one year,
if the employee makes a payment in lieu of salary deductions as
specified in paragraph (b) or (c), whichever applies. The
employing unit, at its option, may pay the employer portion of
the amount specified in paragraph (b) on behalf of its employees.
new text end

new text begin (b) If payment is received by the applicable pension plan
executive director within one year from the end of the strike,
the payment amount is equal to the applicable employee and
employer contribution rates specified in law for the applicable
plan during the strike period, applied to the employee's rate of
salary in effect at the conclusion of the strike for the period
of the strike without pay, plus compound interest at a monthly
rate of 0.71 percent from the last day of the strike period
until the date payment is received.
new text end

new text begin (c) If payment is received by the applicable pension fund
director after one year and before five years from the end of
the strike, the payment amount is the amount determined under
section 356.551.
new text end

new text begin (d) Payments may not be made more than five years after the
end of the strike.
new text end

Sec. 2.

Minnesota Statutes 2004, section 490.121,
subdivision 4, is amended to read:


Subd. 4.

Allowable service.

new text begin (a) new text end "Allowable service"
means any calendar month, subject to the service credit limit in
subdivision 22, served as a judge at any time, or served as a
referee in probate for all referees in probate who were in
office prior to January 1, 1974.

new text begin (b) "Allowable service" also means a period of authorized
leave of absence for which the judge has made a payment in lieu
of contributions, not in an amount in excess of the service
credit limit under subdivision 22. To obtain the service
credit, the judge shall pay an amount equal to the normal cost
of the judges retirement plan on the date of return from the
leave of absence, as determined in the most recent actuarial
report for the plan filed with the Legislative Commission on
Pensions and Retirement, multiplied by the judge's average
monthly salary rate during the authorized leave of absence and
multiplied by the number of months of the authorized leave of
absence, plus annual compound interest at the rate of 8.5
percent from the date of the termination of the leave to the
date on which payment is made. The payment must be made within
one year of the date on which the authorized leave of absence
terminated. Service credit for an authorized leave of absence
is in addition to a uniformed service leave under section
490.1211.
new text end

Sec. 3.

Laws 1999, chapter 222, article 16, section 16, as
amended by Laws 2002, chapter 392, article 7, section 1, and
Laws 2003, First Special Session chapter 12, article 6, section
2, and Laws 2004, chapter 267, article 17, section 6, is amended
to read:


Sec. 16new text begin REPEALER.
new text end

(a) Sections 2 to 6 and 8 to 13 are repealed on May 16,
2004.

(b) Sections 1 and 7 are repealed on May 16, deleted text begin 2006 deleted text end new text begin 2007new text end .

Sec. 4.

Laws 2000, chapter 461, article 4, section 4, as
amended by Laws 2003, First Special Session chapter 12, article
6, section 3, and Laws 2004, chapter 267, article 17, section 7,
is amended to read:


Sec. 4new text begin EFFECTIVE DATE; SUNSET REPEALER.
new text end

(a) Sections 1, 2, and 3 are effective deleted text begin on deleted text end the day following
final enactment.

(b) Sections 1, 2, and 3, are repealed deleted text begin on deleted text end May 16, deleted text begin 2006 deleted text end new text begin 2007new text end .

Sec. 5. new text begin METRO TRANSIT STRIKE PROVISION.
new text end

new text begin Notwithstanding the payment deadline specified in Minnesota
Statutes, section 356.195, subdivision 2, paragraph (b), a Metro
Transit employee covered by the general state employees
retirement plan of the Minnesota State Retirement System who was
on strike on or after January 1, 2004, and before the effective
date of this section, is authorized to make a payment under that
paragraph on or before one year after the effective date of this
section.
new text end

Sec. 6. new text begin CROSBY-IRONTON PUBLIC SCHOOL STRIKE PROVISION.
new text end

new text begin Notwithstanding the payment deadline specified in Minnesota
Statutes, section 356.195, subdivision 2, paragraph (b), a
Crosby-Ironton public school teacher covered by the Teachers
Retirement Association who was on strike during a period that
included April 1, 2005, and before the effective date of this
section, is authorized to make a payment under that paragraph on
or before one year after the effective date of this section.
new text end

Sec. 7. new text begin UNIVERSITY OF MINNESOTA STRIKE PROVISION.
new text end

new text begin Notwithstanding the payment deadline specified in Minnesota
Statutes, section 356.195, subdivision 2, paragraph (b), a
University of Minnesota employee covered by the Minnesota State
Retirement System who was on strike on or after October 21,
2003, and before the effective date of this section, is
authorized to make a payment under that paragraph on or before
one year after the effective date of this section.
new text end

Sec. 8. new text begin EFFECTIVE DATE.
new text end

new text begin (a) Sections 1 and 3 to 7 are effective the day following
final enactment.
new text end

new text begin (b) Section 2 is effective retroactively from January 1,
2005, and applies to any person who was in active service as a
judge on or after that date and applies to an authorized leave
of absence that occurred before or after that date. For a
person for whom section 2 is retroactive, the equivalent
contribution payment must be made on or before July 1, 2006.
new text end

ARTICLE 4

ACTUARIAL FINANCIAL REPORTING AND OTHER
GENERALLY APPLICABLE ADMINISTRATIVE CHANGES

Section 1.

Minnesota Statutes 2004, section 352.01,
subdivision 12, is amended to read:


Subd. 12.

Actuarial equivalent.

"Actuarial equivalent"
means the condition of one annuity or benefit having an equal
actuarial present value as another annuity or benefit,
determined as of a given date at a specified age with each
actuarial present value based on the appropriate mortality table
adopted by the board of directors based on the experience of the
fund as recommended by the actuary retained deleted text begin by the Legislative
Commission on Pensions and Retirement
deleted text end new text begin under section 356.214, and
approved under section 356.215, subdivision 18,
new text end and using the
applicable preretirement or postretirement interest rate
assumption specified in section 356.215, subdivision 8.

Sec. 2.

Minnesota Statutes 2004, section 353.01,
subdivision 14, is amended to read:


Subd. 14.

Actuarial equivalent.

"Actuarial equivalent"
means the condition of one annuity or benefit having an equal
actuarial present value as another annuity or benefit,
determined as of a given date with each actuarial present value
based on the appropriate mortality table adopted by the board of
trustees based on the experience of the fund as recommended by
the actuary retained deleted text begin by the Legislative Commission on Pensions
and Retirement
deleted text end new text begin under section 356.214, and approved under section
356.215, subdivision 18,
new text end and using the applicable preretirement
or postretirement interest rate assumption specified in section
356.215, subdivision 8.

Sec. 3.

Minnesota Statutes 2004, section 354.05,
subdivision 7, is amended to read:


Subd. 7.

Actuarial equivalent.

"Actuarial equivalent"
means the condition of one annuity or benefit having an equal
actuarial present value as another annuity or benefit,
determined as of a given date with each actuarial present value
based on the appropriate mortality table adopted by the board of
trustees based on the experience of the association as
recommended by the actuary retained deleted text begin by the Legislative
Commission on Pensions and Retirement
deleted text end new text begin under section 356.214, and
approved under section 356.215, subdivision 18,
new text end and using the
applicable preretirement or postretirement interest rate
assumption specified in section 356.215, subdivision 8.

Sec. 4.

Minnesota Statutes 2004, section 354.094,
subdivision 1, is amended to read:


Subdivision 1.

Service credit contributions.

new text begin (a) new text end Upon
granting any extended leave of absence under section 122A.46 or
136F.43, the employing unit granting the leave must certify the
leave to the association on a form specified by the executive
director. A member granted an extended leave of absence under
section 122A.46 or 136F.43 may pay employee contributions and
receive allowable service credit toward annuities and other
benefits under this chapter, for each year of the leave,
provided that the member and the employing board make the
required employer contribution in any proportion they may agree
upon, during the period of the leave. The employer may enter
into an agreement with the exclusive bargaining representative
of the teachers in the district under which, for an individual
teacher, all or a portion of the employee's contribution is paid
by the employer. Any such agreement must include a sunset of
eligibility to qualify for the payment and must not be a part of
the collective bargaining agreement. The leave period must not
exceed five years. A member may not receive more than five
years of allowable service credit under this section. The
employee and employer contributions must be based upon the rates
of contribution prescribed by section 354.42 for the salary
received during the year immediately preceding the extended
leave.

new text begin (b) Employee contribution new text end payments for the years for which
a member is receiving service credit while on extended leave
must be made on or before deleted text begin the later of deleted text end June 30 of each fiscal
year for which service credit is new text begin to be new text end received deleted text begin or within 30
days after first notification of the amount due, if requested by
the member, is given by the association
deleted text end . new text begin If payment is to be
made by a transfer of pretax assets authorized under section
356.441, payment is authorized after June 30 of the fiscal year
providing that authorization for the asset transfer has been
received by the applicable third party administrator by June 30,
and the payment must include interest at a rate of .708 percent
per month from June 30 through the end of the month in which
payment is received.
new text end No payment is permitted after the
following September 30. deleted text begin Payments received after June 30 must
include interest at an annual rate of 8.5 percent from June 30
through the end of the month in which payment is received.
deleted text end

new text begin (c) new text end Notwithstanding the provisions of any agreements to the
contrary, employee and employer contributions may not be made to
receive allowable service credit if the member does not have
full reinstatement rights as provided in section 122A.46 or
136F.43, both during and at the end of the extended leave.

new text begin (d) new text end Any school district paying the employee's retirement
contributions under this section shall forward to the applicable
retirement association or retirement fund a copy of the
agreement executed by the school district and the employee.

Sec. 5.

Minnesota Statutes 2004, section 354A.011,
subdivision 3a, is amended to read:


Subd. 3a.

Actuarial equivalent.

"Actuarial equivalent"
means the condition of one annuity or benefit having an equal
actuarial present value as another annuity or benefit,
determined as of a given date with each actuarial present value
based on the appropriate mortality table adopted by the
appropriate board of trustees based on the experience of that
retirement fund association as recommended by the actuary
retained deleted text begin by the Legislative Commission on Pensions and
Retirement
deleted text end new text begin under section 356.214, and approved under section
356.215, subdivision 18,
new text end and using the applicable preretirement
or postretirement interest rate assumption specified in section
356.215, subdivision 8.

Sec. 6.

Minnesota Statutes 2004, section 356.20,
subdivision 4, is amended to read:


Subd. 4.

Contents of financial report.

(a) The financial
report required by this section must contain financial
statements and disclosures that indicate the financial
operations and position of the retirement plan and fund. The
report must conform with generally accepted governmental
accounting principles, applied on a consistent basis. The
report must be audited. The report must include, as part of its
exhibits or new text begin its new text end footnotes, an actuarial disclosure item based on
the actuarial valuation calculations prepared by the
deleted text begin commission-retained deleted text end actuary new text begin retained under section 356.214 new text end or by
the actuary retained by the retirement fund or plan, deleted text begin if
applicable
deleted text end new text begin whichever appliesnew text end , according to applicable actuarial
requirements enumerated in section 356.215, and specified in the
most recent standards for actuarial work adopted by the
Legislative Commission on Pensions and Retirement. The accrued
assets, the accrued liabilities, including accrued reserves, and
the unfunded actuarial accrued liability of the fund or plan
must be disclosed. The disclosure item must contain a
declaration by the actuary retained deleted text begin by the Legislative
Commission on Pensions and Retirement
deleted text end new text begin under section 356.214 new text end or
the actuary retained by the fund or plan, whichever applies,
specifying that the required reserves for any retirement,
disability, or survivor benefits provided under a benefit
formula are computed in accordance with the entry age actuarial
cost method and new text begin in accordance new text end with the most recent applicable
standards for actuarial work adopted by the Legislative
Commission on Pensions and Retirement.

(b) Assets of the fund or plan contained in the disclosure
item must include the following statement of the actuarial value
of current assets as defined in section 356.215, subdivision 1:

Value Value

at cost at market

Cash, cash equivalents, and

short-term securities ......... .........

Accounts receivable ......... .........

Accrued investment income ......... .........

Fixed income investments ......... .........

Equity investments other

than real estate ......... .........

Real estate investments ......... .........

Equipment ......... .........

deleted text begin Equity deleted text end new text begin Participation new text end in the Minnesota

postretirement investment

fund new text begin or the retirement
new text end

new text begin benefit fundnew text end ......... .........

Other ......... .........


Total assets

Value at cost .........

Value at market .........

new text begin Actuarial new text end value of current assets .........

(c) The unfunded actuarial accrued liability of the fund or
plan contained in the disclosure item must include the following
measures of unfunded actuarial accrued liability, using
the new text begin actuarial new text end value of current assets:

(1) new text begin the new text end unfunded actuarial accrued liability, determined by
subtracting the current assets and the present value of future
normal costs from the total current and expected future benefit
obligations; and

(2) new text begin the new text end unfunded pension benefit obligation, determined by
subtracting the current assets from the actuarial present value
of credited projected benefits.

If the current assets of the fund or plan exceed the
actuarial accrued liabilities, the excess must be disclosed and
indicated as a surplus.

(d) The pension benefit obligations schedule included in
the disclosure must contain the following information on the
benefit obligations:

(1) the pension benefit obligation, determined as the
actuarial present value of credited projected benefits on
account of service rendered to date, separately identified as
follows:

(i) for annuitants;
retirement annuities;
disability benefits;
surviving spouse and child benefits;
(ii) for former members without vested rights;
(iii) for deferred annuitants' benefits, including
any augmentation;
(iv) for active employees;
accumulated employee contributions,
including allocated investment income;
employer-financed benefits vested;
employer-financed benefits nonvested;
total pension benefit obligation; and

(2) if there are additional benefits not appropriately
covered by the foregoing items of benefit obligations, a
separate identification of the obligation.

(e) new text begin The report must contain an itemized exhibit describing
the administrative expenses of the plan, including, but not
limited to, the following items, classified on a consistent
basis from year to year, and with any further meaningful detail:
new text end

new text begin (1) personnel expenses;
new text end

new text begin (2) communication-related expenses;
new text end

new text begin (3) office building and maintenance expenses;
new text end

new text begin (4) professional services fees; and
new text end

new text begin (5) other expenses.
new text end

new text begin (f) The report must contain an itemized exhibit describing
the investment expenses of the plan, including, but not limited
to, the following items, classified on a consistent basis from
year to year, and with any further meaningful detail:
new text end

new text begin (1) internal investment-related expenses; and
new text end

new text begin (2) external investment-related expenses.
new text end

new text begin (g) new text end Any additional statements or exhibits or more detailed
or subdivided itemization of a disclosure item that will enable
the management of the fund to portray a true interpretation of
the fund's financial condition must be included in the
additional statements or exhibits.

Sec. 7.

Minnesota Statutes 2004, section 356.47,
subdivision 3, is amended to read:


Subd. 3.

Payment.

(a) Upon the retired member attaining
the age of 65 years or upon the first day of the month next
following the month occurring one year after the termination of
the reemployment that gave rise to the limitation, whichever is
later, 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 interest at the
compound annual 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.

new text begin (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.
new text end

Sec. 8.

Minnesota Statutes 2004, section 422A.01,
subdivision 6, is amended to read:


Subd. 6.

Present worth or present value.

"Present worth"
or "present value" means that the present amount of money if
increased at the applicable postretirement or preretirement
interest rate assumption specified in section 356.215,
subdivision 8, and based on the mortality table adopted by the
board of trustees based on the experience of the fund as
recommended by the actuary retained deleted text begin by the Legislative
Commission on Pensions and Retirement
deleted text end new text begin under section 356.214, and
approved under section 356.215, subdivision 18,
new text end will at
retirement equal the actuarial accrued liability of the annuity
already earned.

Sec. 9.

Minnesota Statutes 2004, section 490.121,
subdivision 20, is amended to read:


Subd. 20.

Actuarial equivalent.

"Actuarial equivalent"
means the condition of one annuity or benefit having an equal
actuarial present value as another annuity or benefit,
determined as of a given date with each actuarial present value
based on the appropriate mortality table adopted by the board of
deleted text begin trustees deleted text end new text begin directors of the Minnesota State Retirement System
new text end based on the experience of the fund as recommended by
the deleted text begin commission-retained deleted text end actuary new text begin retained under section 356.214,
and approved under section 356.215, subdivision 18,
new text end and using
the applicable preretirement or postretirement interest rate
assumption specified in section 356.215, subdivision 8.

Sec. 10. new text begin EFFECTIVE DATE.
new text end

new text begin (a) Sections 1 to 5, 8, and 9 are effective July 1, 2005.
new text end

new text begin (b) Section 6 is effective the day following final
enactment and applies to annual financial reporting occurring on
or after June 30, 2005.
new text end

new text begin (c) Section 4 is effective the day following final
enactment.
new text end

new text begin (d) Section 7 is effective July 1, 2005, and applies to
retired members with an amount in a reemployed annuitant's
account on or after that date.
new text end

ARTICLE 5

MEMBERSHIP INCLUSIONS
AND EXCLUSIONS

Section 1.

Minnesota Statutes 2004, section 69.011, is
amended by adding a subdivision to read:


new text begin Subd. 2c. new text end

new text begin Ineligibility of certain police officers. new text end

new text begin A
police officer employed by the University of Minnesota who is
required by the Board of Regents to be a member of the
University of Minnesota faculty retirement plan is not eligible
to be included in any police state-aid certification under this
section.
new text end

Sec. 2.

Minnesota Statutes 2004, section 352.01,
subdivision 2a, is amended to read:


Subd. 2a.

Included employees.

(a) "State employee"
includes:

(1) employees of the Minnesota Historical Society;

(2) employees of the State Horticultural Society;

(3) employees of the Disabled American Veterans, Department
of Minnesota, Veterans of Foreign Wars, Department of Minnesota,
if employed before July 1, 1963;

(4) employees of the Minnesota Crop Improvement
Association;

(5) employees of the adjutant general who are paid from
federal funds and who are not covered by any federal civilian
employees retirement system;

(6) employees of the Minnesota State Colleges and
Universities employed under the university or college activities
program;

(7) currently contributing employees covered by the system
who are temporarily employed by the legislature during a
legislative session or any currently contributing employee
employed for any special service as defined in subdivision 2b,
clause (8);

(8) employees of the Armory Building Commission;

(9) employees of the legislature appointed without a limit
on the duration of their employment and persons employed or
designated by the legislature or by a legislative committee or
commission or other competent authority to conduct a special
inquiry, investigation, examination, or installation;

(10) trainees who are employed on a full-time established
training program performing the duties of the classified
position for which they will be eligible to receive immediate
appointment at the completion of the training period;

(11) employees of the Minnesota Safety Council;

(12) any employees on authorized leave of absence from the
Transit Operating Division of the former Metropolitan Transit
Commission who are employed by the labor organization which is
the exclusive bargaining agent representing employees of the
Transit Operating Division;

(13) employees of the Metropolitan Council, Metropolitan
Parks and Open Space Commission, Metropolitan Sports Facilities
Commission, Metropolitan Mosquito Control Commission, or
Metropolitan Radio Board unless excluded or covered by another
public pension fund or plan under section 473.415, subdivision
3;

(14) judges of the Tax Court;

(15) personnel employed on June 30, 1992, by the University
of Minnesota in the management, operation, or maintenance of its
heating plant facilities, whose employment transfers to an
employer assuming operation of the heating plant facilities, so
long as the person is employed at the University of Minnesota
heating plant by that employer or by its successor organization;
deleted text begin and
deleted text end

(16) seasonal help in the classified service employed by
the Department of Revenuenew text begin ; and
new text end

new text begin (17) persons employed by the Department of Commerce as a
peace officer in the Insurance Fraud Prevention Division under
section 45.0135 who have attained the mandatory retirement age
specified in section 43A.34, subdivision 4
new text end .

(b) Employees specified in paragraph (a), clause (15), are
included employees under paragraph (a) if employer and employee
contributions are made in a timely manner in the amounts
required by section 352.04. Employee contributions must be
deducted from salary. Employer contributions are the sole
obligation of the employer assuming operation of the University
of Minnesota heating plant facilities or any successor
organizations to that employer.

Sec. 3.

Minnesota Statutes 2004, section 352.91, is
amended by adding a subdivision to read:


new text begin Subd. 4a. new text end

new text begin Process for evaluating and recommending
potential employment positions for membership inclusion.
new text end

new text begin (a)
The Department of Corrections and the Department of Human
Services must establish a procedure for evaluating periodic
requests by department employees for qualification for
recommendation by the commissioner for inclusion of the
employment position in the correctional facility or human
services facility in the correctional retirement plan and for
periodically determining employment positions that no longer
qualify for continued correctional retirement plan coverage.
new text end

new text begin (b) The procedure must provide for an evaluation of the
extent of the employee's working time spent in direct contact
with patients or inmates, the extent of the physical hazard that
the employee is routinely subjected to in the course of
employment, and the extent of intervention routinely expected of
the employee in the event of a facility incident. The
percentage of routine direct contact with inmates or patients
may not be less than 75 percent.
new text end

new text begin (c) The applicable commissioner shall notify the employee
of the determination of the appropriateness of recommending the
employment position for inclusion in the correctional retirement
plan, if the evaluation procedure results in a finding that the
employee:
new text end

new text begin (1) routinely spends 75 percent of the employee's time in
direct contact with inmates or patients; and
new text end

new text begin (2) is regularly engaged in the rehabilitation, treatment,
custody, or supervision of inmates or patients.
new text end

new text begin (d) After providing the affected employee an opportunity to
dispute or clarify any evaluation determinations, if the
commissioner determines that the employment position is
appropriate for inclusion in the correctional retirement plan,
the commissioner shall forward that recommendation and
supporting documentation to the chair of the Legislative
Commission on Pensions and Retirement, the chair of the State
and Local Governmental Operations Committee of the senate, the
chair of the Governmental Operations and Veterans Affairs Policy
Committee of the house of representatives, and the executive
director of the Legislative Commission on Pensions and
Retirement in the form of the appropriate proposed legislation.
The recommendation must be forwarded to the legislature before
January 15 for the recommendation to be considered in that
year's legislative session.
new text end

Sec. 4.

Minnesota Statutes 2004, section 352B.01,
subdivision 2, is amended to read:


Subd. 2.

Member.

"Member" means:

(1) a State Patrol member currently employed after June 30,
1943, under section 299D.03 by the state, who is a peace officer
under section 626.84, and whose salary or compensation is paid
out of state funds;

(2) a conservation officer employed under section 97A.201,
currently employed by the state, whose salary or compensation is
paid out of state funds;

(3) a crime bureau officer who was employed by the crime
bureau and was a member of the Highway Patrolmen's retirement
fund on July 1, 1978, whether or not that person has the power
of arrest by warrant after that date, or who is employed as
police personnel, with powers of arrest by warrant under section
299C.04, and who is currently employed by the state, and whose
salary or compensation is paid out of state funds;

(4) a person who is employed by the state in the Department
of Public Safety in a data processing management position with
salary or compensation paid from state funds, who was a crime
bureau officer covered by the State Patrol retirement plan on
August 15, 1987, and who was initially hired in the data
processing management position within the department during
September 1987, or January 1988, with membership continuing for
the duration of the person's employment in that position,
whether or not the person has the power of arrest by warrant
after August 15, 1987;

(5) a public safety employee defined as a peace officer in
section 626.84, subdivision 1, paragraph (c), and employed with
the Division of Alcohol and Gambling Enforcement under section
299L.01; deleted text begin and
deleted text end

(6) a Fugitive Apprehension Unit officer after October 31,
2000, employed by the Office of Special Investigations of the
Department of Corrections who is a peace officer under section
626.84new text begin ; and
new text end

new text begin (7) an employee of the Department of Commerce defined as a
peace officer in section 626.84, subdivision 1, paragraph (c),
who is employed by the Division of Insurance Fraud Prevention
under section 45.0135 after January 1, 2005, and who has not
attained the mandatory retirement age specified in section
43A.34, subdivision 4
new text end .

Sec. 5.

Minnesota Statutes 2004, section 353.01,
subdivision 6, is amended to read:


Subd. 6.

Governmental subdivision.

(a) "Governmental
subdivision" means a county, city, town, school district within
this state, or a department or unit of state government, or any
public body whose revenues are derived from taxation, fees,
assessments or from other sources.

(b) Governmental subdivision also means the Public
Employees Retirement Association, the League of Minnesota
Cities, the Association of Metropolitan Municipalities, public
hospitals owned or operated by, or an integral part of, a
governmental subdivision or governmental subdivisions, the
Association of Minnesota Counties, the Metropolitan Intercounty
Association, the Minnesota Municipal Utilities Association, the
Metropolitan Airports Commission, new text begin the University of Minnesota
with respect to police officers covered by the public employees
police and fire retirement plan,
new text end the Minneapolis Employees
Retirement Fund for employment initially commenced after June
30, 1979, the Range Association of Municipalities and Schools,
soil and water conservation districts, economic development
authorities created or operating under sections 469.090 to
469.108, the Port Authority of the city of St. Paul, the Spring
Lake Park Fire Department, incorporated, the Lake Johanna
Volunteer Fire Department, incorporated, the Red Wing
Environmental Learning Center, and the Dakota County
Agricultural Society.

(c) Governmental subdivision does not mean any municipal
housing and redevelopment authority organized under the
provisions of sections 469.001 to 469.047; or any port authority
organized under sections 469.048 to 469.089 other than the Port
Authority of the city of St. Paul; or any hospital district
organized or reorganized prior to July 1, 1975, under sections
447.31 to 447.37 or the successor of the district, nor the
Minneapolis Community Development Agency.

Sec. 6.

Minnesota Statutes 2004, section 353.64, is
amended by adding a subdivision to read:


new text begin Subd. 6a. new text end

new text begin University of minnesota police officers;
inclusions and exclusions.
new text end

new text begin (a) Unless paragraph (b) applies, a
person who is employed as a peace officer by the University of
Minnesota at any campus or facility of the university, who is
required by the university to be and is licensed as a peace
officer by the Minnesota Peace Officer Standards and Training
Board under sections 626.84 to 626.863, and who has the full
power of arrest is a member of the public employees police and
fire retirement plan.
new text end

new text begin (b) A police officer employed by the University of
Minnesota who is required by the Board of Regents to contribute
to the University of Minnesota faculty retirement plan is not
eligible to be a member of the public employees police and fire
retirement plan.
new text end

Sec. 7.

Minnesota Statutes 2004, section 354B.21,
subdivision 2, is amended to read:


Subd. 2.

Coverage; election.

(a) deleted text begin An eligible person is
entitled to elect coverage by the plan. If the eligible person
does not make a timely election of coverage by the plan, the
person has the coverage specified in subdivision 3.
deleted text end

deleted text begin (b) deleted text end For eligible persons who were employed by the former
state university system or the former community college system
before May 1, 1995, the person has the retirement coverage that
the person had for employment immediately before May 1, 1995.

deleted text begin (c) deleted text end new text begin (b) new text end For all other eligible persons, deleted text begin the election of
coverage must be made within 90 days of May 10, 1995, or 90 days
of receiving notice from the employer of the options available
under this section, whichever occurs later
deleted text end new text begin unless otherwise
specified in this section, the eligible person is authorized to
elect prospective Teachers Retirement Association plan coverage
rather than coverage by the plan established by this chapter.
The election of prospective Teachers Retirement Association plan
coverage shall be made within one year of commencing eligible
Minnesota State Colleges and Universities system employment. If
an election is not made within the specified election period due
to a termination of Minnesota State Colleges and Universities
system employment, an election may be made within 90 days of
returning to eligible Minnesota State Colleges and Universities
system employment. All elections are irrevocable. Prior to
making an election the eligible person shall be covered by the
plan indicated as default coverage under subdivision 3
new text end .

new text begin (c) A purchase of service credit in the Teachers Retirement
Association plan for any period or periods of Minnesota State
Colleges and Universities system employment occurring prior to
the election under paragraph (b) is prohibited.
new text end

Sec. 8.

Minnesota Statutes 2004, section 354B.21,
subdivision 3, is amended to read:


Subd. 3.

Default coverage.

(a) new text begin Prior to making an
election under subdivision 2, or
new text end if an eligible person fails to
elect coverage by the plan under subdivision 2 or if the person
fails to make a timely election, the following retirement
coverage applies:

(1) for employees of the board who are employed in faculty
positions in the technical colleges, in the state universities
or in the community colleges, the retirement coverage is by the
plan established by this chapter;

(2) for employees of the board who are employed in faculty
positions in the technical colleges, the retirement coverage is
by the plan established by this chapter unless on June 30, 1997,
the employee was a member of the Teachers Retirement Association
established under chapter 354 and then the retirement coverage
is by the Teachers Retirement Association, or, unless the
employee was a member of a first class city teacher retirement
fund established under chapter 354A on June 30, 1995, and then
the retirement coverage is by the Duluth Teachers Retirement
Fund Association if the person was a member of that plan on June
30, 1995, or the Minneapolis Teachers Retirement Fund
Association if the person was a member of that plan on June 30,
1995, or the St. Paul Teachers Retirement Fund Association if
the person was a member of that plan on June 30, 1995; and

(3) for employees of the board who are employed in eligible
unclassified administrative positions, the retirement coverage
is by the plan established by this chapter.

(b) If an employee fails to correctly certify prior
membership in the Teachers Retirement Association to the
Minnesota State colleges and Universities system, the system
shall not pay interest on employee contributions, employer
contributions, and additional employer contributions to the
Teachers Retirement Association under section 354.52,
subdivision 4.

Sec. 9. new text begin EFFECTIVE DATE.
new text end

new text begin (a) Sections 1, 3, 5, and 6 are effective July 1, 2005.
new text end

new text begin (b) Sections 2 and 4 are effective retroactively from
January 1, 2005.
new text end

new text begin (c) Sections 7 and 8 are effective the day following final
enactment.
new text end

ARTICLE 6

RETIREMENT CONTRIBUTIONS

Section 1.

Minnesota Statutes 2004, section 353.28,
subdivision 5, is amended to read:


Subd. 5.

Interest deleted text begin charges deleted text end new text begin chargeable on amounts duenew text end .

Any
amount due under this section or section 353.27, subdivision 4,
is payable with interest at an annual new text begin compound new text end rate of 8.5
percent deleted text begin compounded annually deleted text end from the date due until the date
payment is received by the association, with a minimum interest
charge of $10. deleted text begin Interest for past due payments of excess police
state aid under section 69.031, subdivision 5, must be charged
at an annual rate of 8.5 percent compounded annually.
deleted text end

Sec. 2.

Minnesota Statutes 2004, section 353.28,
subdivision 6, is amended to read:


Subd. 6.

deleted text begin failure to pay deleted text end new text begin collection of unpaid amountsnew text end .

new text begin (a)
new text end If deleted text begin the deleted text end new text begin a new text end governmental subdivision new text begin which receives the direct
proceeds of property taxation
new text end fails to pay deleted text begin amounts deleted text end new text begin an amount new text end due
under deleted text begin chapters deleted text end new text begin chapter new text end 353, 353A, 353B, 353C, deleted text begin and deleted text end new text begin or new text end 353D deleted text begin or
fails to make payments of excess police state aid to the public
employees police and fire fund under section 69.031, subdivision
5
deleted text end , the executive director shall certify deleted text begin those amounts deleted text end new text begin the amount
new text end to the governmental subdivision for payment. If the
governmental subdivision fails to remit the sum so due in a
timely fashion, the executive director shall certify deleted text begin amounts deleted text end new text begin the
amount
new text end to the new text begin applicable new text end county auditor for collection. The
county auditor shall collect deleted text begin such amounts deleted text end new text begin the amount new text end out of the
revenue of the governmental subdivision, or shall add deleted text begin them deleted text end new text begin the
amount
new text end to the levy of the governmental subdivision and make
payment directly to the association. This tax deleted text begin shall deleted text end new text begin must new text end be
levied, collected, and apportioned in the manner new text begin that new text end other
taxes are levied, collected, and apportioned.

new text begin (b) If a governmental subdivision which is not funded
directly from the proceeds of property taxation fails to pay an
amount due under this chapter, the executive director shall
certify the amount to the governmental subdivision for payment.
If the governmental subdivision fails to pay the amount for a
period of 60 days after certification, the executive director
shall certify the amount to the commissioner of finance, who
shall deduct the amount from any subsequent state-aid payment or
state appropriation amount applicable to the governmental
subdivision.
new text end

Sec. 3. new text begin PUBLIC EMPLOYEES RETIREMENT ASSOCIATION; INTEREST
ON SERVICE CREDIT PURCHASE PAYMENT RETURN.
new text end

new text begin If a former employee of the Minneapolis Community
Development Agency made a prior service credit purchase payment
under Minnesota Statutes 2002, section 356.55, in an amount that
is greater than the actually required payment amount because of
the use of an inaccurate salary figure or other similar
reporting or clerical error, the general employees retirement
plan of the Public Employees Retirement Association may pay
interest on the overage amount at an annual compound rate of six
percent per year.
new text end

Sec. 4. new text begin RETURN OF PRIOR SERVICE CREDIT PURCHASE PAYMENT
FOR CERTAIN MINNEAPOLIS CITY EMPLOYEES.
new text end

new text begin (a) An eligible person, upon written application, may
receive a return of a prior service credit purchase payment
under Minnesota Statutes 2002, section 356.55, plus interest on
the amount at an annual compound rate of six percent per year.
The return amount and interest must be made in an
institution-to-institution transfer to a federal tax qualified
retirement plan or account and may not be paid directly to an
individual.
new text end

new text begin (b) An eligible person is a person who was an employee of
the Minneapolis Community Development Agency and made a payment
for the purchase of prior service credit under Laws 2003,
chapter 127, article 12, section 31, subdivision 4, and
Minnesota Statutes 2002, section 356.55, in an erroneous amount
because of an inaccurate salary figure supplied by the employing
agency.
new text end

Sec. 5. new text begin EFFECTIVE DATE.
new text end

new text begin (a) Sections 1 and 2 are effective July 1, 2005.
new text end

new text begin (b) Sections 3 and 4 are effective the day following final
enactment.
new text end

new text begin (c) Section 4 expires June 30, 2005.
new text end

ARTICLE 7

PENSION BENEFITS UPON PRIVATIZATION

Section 1.

Minnesota Statutes 2004, section 353F.02,
subdivision 4, is amended to read:


Subd. 4.

Medical facility.

"Medical facility" means:

(1) new text begin Bridges Medical Services;
new text end

new text begin (2) new text end the Fair Oaks Lodge, Wadena;

deleted text begin (2) deleted text end new text begin (3) new text end the Glencoe Area Health Center;

deleted text begin (3) deleted text end new text begin (4) the Hutchinson Area Health Care;
new text end

new text begin (5) new text end the Kanabec Hospital;

deleted text begin (4) deleted text end new text begin (6) new text end the Luverne Public Hospital;

new text begin (7) the Northfield Hospital;
new text end

deleted text begin (5) deleted text end new text begin (8) new text end the RenVilla Nursing Home;

deleted text begin (6) deleted text end new text begin (9) new text end the Renville County Hospital in Olivia;

deleted text begin (7) deleted text end new text begin (10) new text end the St. Peter Community Healthcare Center; and

deleted text begin (8) deleted text end new text begin (11) new text end the Waconia-Ridgeview Medical Center.

Sec. 2.

Minnesota Statutes 2004, section 471A.10, is
amended to read:


471A.10 PUBLIC EMPLOYEE LAWS; SALE OR LEASE OF EXISTING
FACILITY.

(a) Unless expressly provided therein, and except as
provided in this section, no state law, charter provision, or
ordinance of a municipality relating to public employees shall
apply to a person solely by reason of that person's employment
by a private vendor in connection with services rendered under a
service contract.

(b) A private vendor purchasing or leasing existing related
facilities from a municipality or operating or maintaining the
facility shall recognize all exclusive bargaining
representatives and existing labor agreements and those
agreements shall remain in force until they expire by their
terms. Persons deleted text begin who are not deleted text end new text begin who were new text end employed by a municipality
in a related facility deleted text begin at the time of deleted text end new text begin and who were members of the
Public Employees Retirement Association general plan due to that
employment are not permitted to remain as active members of the
plan following
new text end a lease or purchase of the facility by deleted text begin the deleted text end new text begin a
new text end private vendor deleted text begin are not "public employees" within the meaning of
the Public Employees Retirement Act, chapter 353. Persons
employed by a municipality in a related facility at the time of
a lease or purchase of the facility by a private vendor shall
continue to be considered to be "public employees" within the
meaning of the Public Employees Retirement Act, chapter 353, but
may elect to terminate their participation in the Public
Employees Retirement Association as provided in this section.
Each such employee may exercise the election annually on the
anniversary of the person's initial employment by the
municipality. An employee electing to terminate participation
in the association is entitled to benefits that the employee
would be entitled to if terminating public employment and may
participate in a retirement program established by the private
vendor
deleted text end .

Sec. 3.

Laws 2004, chapter 267, article 12, section 4, is
amended to read:


Sec. 4new text begin EFFECTIVE DATE.
new text end

(a) Section 1, relating to the Fair Oaks Lodge, Wadena, is
effective upon the latter of:

(1) the day after the governing body of Todd County and its
chief clerical officer timely complete their compliance with
Minnesota Statutes, section 645.021, subdivisions 2 and 3; and

(2) the day after the governing body of Wadena County and
its chief clerical officer timely complete their compliance with
Minnesota Statutes, section 645.021, subdivisions 2 and 3.

(b) Section 1, relating to the RenVilla Nursing Home, is
effective upon the latter of:

(1) the day after the governing body of the city of
Renville and its chief clerical officer timely complete their
compliance with Minnesota Statutes, section 645.021,
subdivisions 2 and 3new text begin , except that the certificate of approval
must be filed before January 1, 2006
new text end ; and

(2) the first day of the month next following certification
to the governing body of the city of Renville by the executive
director of the Public Employees Retirement Association that the
actuarial accrued liability of the special benefit coverage
proposed for extension to the privatized RenVilla Nursing Home
employees under section 1 does not exceed the actuarial gain
otherwise to be accrued by the Public Employees Retirement
Association, as calculated by the consulting actuary retained by
the Legislative Commission on Pensions and Retirementnew text begin , or the
actuary retained under Minnesota Statutes, section 356.214,
whichever is applicable
new text end .

(c) The cost of the actuarial calculations must be borne by
the city of Renville or the purchaser of the RenVilla Nursing
Home.

(d) Section 1, relating to the St. Peter Community
Healthcare Center, is effective upon the latter of:

(1) the day after the governing body of the city of St.
Peter and its chief clerical officer timely complete their
compliance with Minnesota Statutes, section 645.021,
subdivisions 2 and 3; and

(2) the first day of the month next following certification
to the governing body of the city of St. Peter by the executive
director of the Public Employees Retirement Association that the
actuarial accrued liability of the special benefit coverage
proposed for extension to the privatized St. Peter Community
Healthcare Center employees under section 1 does not exceed the
actuarial gain otherwise to be accrued by the Public Employees
Retirement Association, as calculated by the consulting actuary
retained by the Legislative Commission on Pensions and
Retirementnew text begin , or the actuary retained under Minnesota Statutes,
section 356.214, whichever is applicable
new text end .

(e) The cost of the actuarial calculations must be borne by
the city of St. Peter or the purchaser of the St. Peter
Community Healthcare Center.

(f) If the required actions under paragraphs (b) and (c)
occur, section 1 applies retroactively to the RenVilla Nursing
Home as of the date of privatization.

(g) If the required actions under paragraph (a) occur,
section 1 applies retroactively to Fair Oaks Lodge, Wadena, as
of January 1, 2004.

(h) Sections 2 and 3 are effective deleted text begin on deleted text end the day following
final enactment.

Sec. 4. new text begin EFFECTIVE DATE.
new text end

new text begin (a) Section 1, relating to Bridges Medical Services, is
effective upon the later of:
new text end

new text begin (1) the day after the governing body of the city of Ada and
its chief clerical officer timely complete their compliance with
Minnesota Statutes, section 645.021, subdivisions 2 and 3; and
new text end

new text begin (2) the first day of the month next following certification
to the governing body of the city of Ada by the executive
director of the Public Employees Retirement Association that the
actuarial accrued liability of the special benefit coverage
proposed for extension to the privatized Bridges Medical
Services employees under section 1 does not exceed the actuarial
gain otherwise to be accrued by the Public Employees Retirement
Association, as calculated by the consulting actuary retained
under Minnesota Statutes, section 356.214.
new text end

new text begin (b) Section 1, relating to the Hutchinson Area Health Care,
is effective upon the later of:
new text end

new text begin (1) the day after the governing body of the city of
Hutchinson and its chief clerical officer timely complete their
compliance with Minnesota Statutes, section 645.021,
subdivisions 2 and 3; and
new text end

new text begin (2) the first day of the month next following certification
to the governing body of the city of Hutchinson by the executive
director of the Public Employees Retirement Association that the
actuarial accrued liability of the special benefit coverage
proposed for extension to the privatized Hutchinson Area Health
Care employees under section 1 does not exceed the actuarial
gain otherwise to be accrued by the Public Employees Retirement
Association, as calculated by the consulting actuary retained by
the Legislative Commission on Pensions and Retirement.
new text end

new text begin (c) Section 1, relating to the Northfield Hospital, is
effective upon the later of:
new text end

new text begin (1) the day after the governing body of the city of
Northfield and its chief clerical officer timely complete their
compliance with Minnesota Statutes, section 645.021,
subdivisions 2 and 3; and
new text end

new text begin (2) the first day of the month next following certification
to the governing body of the city of Northfield by the executive
director of the Public Employees Retirement Association that the
actuarial accrued liability of the special benefit coverage
proposed for extension to the privatized Northfield Hospital
employees under section 1 does not exceed the actuarial gain
otherwise to be accrued by the Public Employees Retirement
Association, as calculated by the consulting actuary retained by
the Legislative Commission on Pensions and Retirement.
new text end

new text begin (d) The cost of the actuarial calculations must be borne by
the facility, the city in which the facility is located, or the
purchaser of the facility.
new text end

new text begin (e) If the required actions in paragraphs (a), (b), or (c)
and (d) occur, section 1 applies retroactively to the date of
privatization.
new text end

new text begin (f) Section 3 is effective the day following final
enactment.
new text end

new text begin (g) Section 2 is effective the day following final
enactment and applies to privatizations occurring on or after
the effective date.
new text end

ARTICLE 8

FIRST CLASS CITY TEACHER
RETIREMENT FUND ASSOCIATIONS

Section 1.

Minnesota Statutes 2004, section 354A.021, is
amended by adding a subdivision to read:


new text begin Subd. 9. new text end

new text begin Updated articles of incorporation and bylaws;
filing.
new text end

new text begin (a) On or before July 1, 2006, and within six months of
the date of the approval of any amendment to the articles of
incorporation or bylaws, the chief administrative officer of
each first class city teacher retirement fund association shall
prepare and publish an updated compilation of the articles of
incorporation and the bylaws of the association.
new text end

new text begin (b) The chief administrative officer of the first class
city teacher retirement fund association must certify the
accuracy and the completeness of the compilation.
new text end

new text begin (c) The compilation of the articles of incorporation and
bylaws of a first class city teacher retirement fund association
must contain an index.
new text end

new text begin (d) The compilation must be made available to association
members and other interested parties. The association may
charge a fee for a copy that reflects the price of printing or
otherwise producing the copy. Two copies of the compilation
must be filed, without charge, by each retirement fund
association with the Legislation Commission on Pensions and
Retirement, the Legislative Reference Library, the state
auditor, the commissioner of education, the chancellor of the
Minnesota State Colleges and Universities system, and the
superintendent of the applicable school district.
new text end

new text begin (e) A first class city teacher retirement fund association
may contract with the revisor of statutes for the preparation of
the compilation.
new text end

new text begin (f) If a first class city teacher retirement fund
association makes an updated copy of its articles of
incorporation and bylaws available on its Web site, the
retirement fund association is not obligated to file a hard copy
of the documents under paragraph (d) for the applicable filing
period.
new text end

Sec. 2. new text begin EFFECTIVE DATE.
new text end

new text begin Section 1 is effective July 1, 2005.
new text end

ARTICLE 9

MINNESOTA STATE COLLEGES AND UNIVERSITIES
INDIVIDUAL RETIREMENT ACCOUNT PLAN CHANGES

Section 1.

Minnesota Statutes 2004, section 354B.25,
subdivision 2, is amended to read:


Subd. 2.

Investment options.

new text begin (a) new text end The plan administrator
shall arrange for the purchase of investment products.

new text begin (b) new text end The investment products must be purchased with
contributions under section 354B.23 or with money or assets
otherwise provided by law by authority of the board.

new text begin (c) Various investment accounts offered through new text end the
Minnesota supplemental investment fund established under section
11A.17 and administered by the State Board of Investment deleted text begin is one
of the
deleted text end new text begin may be included as new text end investment products for the individual
retirement account plan. Direct access must also be provided to
lower expense and no-load mutual funds, as those terms are
defined by the federal Securities and Exchange Commission,
including stock funds, bond funds, and balanced funds. Other
investment products or combination of investment products which
may be included are:

(1) savings accounts at federally insured financial
institutions;

(2) life insurance contracts, fixed and variable annuity
contracts from companies that are subject to regulation by the
commerce commissioner;

(3) investment options from open-ended investment companies
registered under the federal Investment Company Act of 1940,
United States Code, title 15, sections 80a-1 to 80a-64;

(4) investment options from a firm that is a registered
investment advisor under the federal Investment Advisers Act of
1940, United States Code, title 15, sections 80b-1 to 80b-21;
and

(5) investment options of a bank as defined in United
States Code, title 15, section 80b-2, subsection (a), paragraph
2, or a bank holding company as defined in the Bank Holding
Company Act of 1956, United States Code, title 12, section 1841,
subsection (a), paragraph (1).

Sec. 2. new text begin EFFECTIVE DATE.
new text end

new text begin Section 1 is effective the day following final enactment.
new text end

ARTICLE 10

SUPPLEMENTAL RETIREMENT PLANS

Section 1.

Minnesota Statutes 2004, section 356.24,
subdivision 1, is amended to read:


Subdivision 1.

Restriction; exceptions.

It is unlawful
for a school district or other governmental subdivision or state
agency to levy taxes for, or to contribute public funds to a
supplemental pension or deferred compensation plan that is
established, maintained, and operated in addition to a primary
pension program for the benefit of the governmental subdivision
employees other than:

(1) to a supplemental pension plan that was established,
maintained, and operated before May 6, 1971;

(2) to a plan that provides solely for group health,
hospital, disability, or death benefits;

(3) to the individual retirement account plan established
by chapter 354B;

(4) to a plan that provides solely for severance pay under
section 465.72 to a retiring or terminating employee;

(5) for employees other than personnel employed by the
Board of Trustees of the Minnesota State Colleges and
Universities and covered under the Higher Education Supplemental
Retirement Plan under chapter 354C, if the supplemental plan
coverage is provided for in a personnel policy of the public
employer or in the collective bargaining agreement between the
public employer and the exclusive representative of public
employees in an appropriate unit, in an amount matching employee
contributions on a dollar for dollar basis, but not to exceed an
employer contribution of $2,000 a year per employee;

(i) to the state of Minnesota deferred compensation plan
under section 352.96; or

(ii) in payment of the applicable portion of the
contribution made to any investment eligible under section
403(b) of the Internal Revenue Code, if the employing unit has
complied with any applicable pension plan provisions of the
Internal Revenue Code with respect to the tax-sheltered annuity
program during the preceding calendar year;

(6) for personnel employed by the Board of Trustees of the
Minnesota State Colleges and Universities and not covered by
clause (5), to the supplemental retirement plan under chapter
354C, if the supplemental plan coverage is provided for in a
personnel policy or in the collective bargaining agreement of
the public employer with the exclusive representative of the
covered employees in an appropriate unit, in an amount matching
employee contributions on a dollar for dollar basis, but not to
exceed an employer contribution of $2,700 a year for each
employee;

(7) to a supplemental plan or to a governmental trust to
save for postretirement health care expenses qualified for
tax-preferred treatment under the Internal Revenue Code, if the
supplemental plan coverage is provided for in a personnel policy
or in the collective bargaining agreement of a public employer
with the exclusive representative of the covered employees in an
appropriate unit;

(8) to the laborer's national industrial pension fund new text begin or to
a laborer's local pension fund
new text end for the employees of a
governmental subdivision who are covered by a collective
bargaining agreement that provides for coverage by that fund and
that sets forth a fund contribution rate, but not to exceed an
employer contribution of deleted text begin $2,000 deleted text end new text begin $5,000 new text end per year per employee;

(9) to the plumbers' and pipefitters' national pension fund
or to a plumbers' and pipefitters' local pension fund for the
employees of a governmental subdivision who are covered by a
collective bargaining agreement that provides for coverage by
that fund and that sets forth a fund contribution rate, but not
to exceed an employer contribution of deleted text begin $2,000 deleted text end new text begin $5,000 new text end per year per
employee;

(10) to the international union of operating engineers
pension fund for the employees of a governmental subdivision who
are covered by a collective bargaining agreement that provides
for coverage by that fund and that sets forth a fund
contribution rate, but not to exceed an employer contribution of
deleted text begin $2,000 deleted text end new text begin $5,000 new text end per year per employee; or

(11) to a supplemental plan organized and operated under
the federal Internal Revenue Code, as amended, that is wholly
and solely funded by the employee's accumulated sick leave,
accumulated vacation leave, and accumulated severance pay new text begin at the
date of retirement or the termination of active employment
new text end .

Sec. 2. new text begin EFFECTIVE DATE.
new text end

new text begin Section 1 is effective the day following final enactment.
new text end

ARTICLE 11

VOLUNTEER FIREFIGHTER RELIEF
ASSOCIATION CHANGES

Section 1.

Minnesota Statutes 2004, section 69.051,
subdivision 1, is amended to read:


Subdivision 1.

Financial report and audit.

The board of
each salaried firefighters relief association, police relief
association, and volunteer firefighters relief association as
defined in section 424A.001, subdivision 4, with assets of at
least $200,000 or liabilities of at least $200,000 new text begin in the prior
year or in any previous year
new text end , according to the deleted text begin most recent
deleted text end new text begin applicable new text end actuarial valuation or financial report if no
valuation is required, shall:

(1) prepare a financial report covering the special and
general funds of the relief association for the preceding fiscal
year on a form prescribed by the state auditor. The financial
report deleted text begin shall deleted text end new text begin must new text end contain financial statements and disclosures
which present the true financial condition of the relief
association and the results of relief association operations in
conformity with generally accepted accounting principles and in
compliance with the regulatory, financing and funding provisions
of this chapter and any other applicable laws. The financial
report deleted text begin shall deleted text end new text begin must new text end be countersigned by the municipal clerk or
clerk-treasurer of the municipality in which the relief
association is located if the relief association is a
firefighters relief association which is directly associated
with a municipal fire department or is a police relief
association, or countersigned by the secretary of the
independent nonprofit firefighting corporation and by the
municipal clerk or clerk-treasurer of the largest municipality
in population which contracts with the independent nonprofit
firefighting corporation if the new text begin volunteer firefighter new text end relief
association is a subsidiary of an independent nonprofit
firefighting corporation;

(2) file the financial report in its office for public
inspection and present it to the city council after the close of
the fiscal year. One copy of the financial report deleted text begin shall deleted text end new text begin must new text end be
furnished to the state auditor after the close of the fiscal
year; and

(3) submit to the state auditor audited financial
statements which have been attested to by a certified public
accountant, public accountant, or the state auditor within 180
days after the close of the fiscal year. The state auditor may
accept this report in lieu of the report required in clause (2).

Sec. 2.

Minnesota Statutes 2004, section 69.051,
subdivision 1a, is amended to read:


Subd. 1a.

Financial statement.

(a) The board of each
volunteer firefighters relief association, as defined in section
424A.001, subdivision 4, deleted text begin with assets of less than $200,000 and
liabilities less than $200,000, according to the most recent
financial report, shall
deleted text end new text begin that is not required to file a financial
report and audit under subdivision 1 must
new text end prepare a detailed
statement of the financial affairs for the preceding fiscal year
of the relief association's special and general funds in the
style and form prescribed by the state auditor. The detailed
statement must show the sources and amounts of all money
received; all disbursements, accounts payable and accounts
receivable; the amount of money remaining in the treasury; total
assets including a listing of all investments; the accrued
liabilities; and all items necessary to show accurately the
revenues and expenditures and financial position of the relief
association.

(b) The detailed financial statement required under
paragraph (a) must be certified by an independent public
accountant or auditor or by the auditor or accountant who
regularly examines or audits the financial transactions of the
municipality. In addition to certifying the financial condition
of the special and general funds of the relief association, the
accountant or auditor conducting the examination shall give an
opinion as to the condition of the special and general funds of
the relief association, and shall comment upon any exceptions to
the report. The independent accountant or auditor deleted text begin shall deleted text end new text begin must
new text end have at least five years of public accounting, auditing, or
similar experience, and deleted text begin shall deleted text end new text begin must new text end not be an active, inactive,
or retired member of the relief association or the fire or
police department.

(c) The detailed statement required under paragraph (a)
must be countersigned by the municipal clerk or clerk-treasurer
of the municipality, or, where applicable, by the secretary of
the independent nonprofit firefighting corporation and by the
municipal clerk or clerk-treasurer of the largest municipality
in population which contracts with the independent nonprofit
firefighting corporation if the relief association is a
subsidiary of an independent nonprofit firefighting corporation.

(d) The volunteer firefighters' relief association board
must file the detailed statement required under paragraph (a) in
the relief association office for public inspection and present
it to the city council within 45 days after the close of the
fiscal year, and must submit a copy of the detailed statement to
the state auditor within 90 days of the close of the fiscal year.

Sec. 3.

Minnesota Statutes 2004, section 69.771, is
amended to read:


69.771 VOLUNTEER FIREFIGHTERS' RELIEF ASSOCIATION
FINANCING GUIDELINES ACT; APPLICATION.

Subdivision 1.

Covered relief associations.

The
applicable provisions of sections 69.771 to 69.776deleted text begin shall deleted text end apply
to any firefighters' relief association other than a relief
association enumerated in section 69.77, subdivision 1a, which
is organized under any laws of this state, which is composed of
volunteer firefighters or new text begin is new text end composed partially of volunteer
firefighters and partially of salaried firefighters with
retirement coverage provided by the public employees police and
fire fund and whichnew text begin , in either case,new text end operates subject to the
service pension minimum requirements for entitlement and
maximums contained in section 424A.02, or new text begin subject to new text end a special
law modifying those requirements or maximums.

Subd. 2.

Authorized employer support for a relief
association.

Notwithstanding any law to the contrary, a
municipality may lawfully contribute public funds, including new text begin the
transfer of
new text end any applicable fire state aid, or new text begin may new text end levy property
taxes for the support of a firefighters' relief association
specified in subdivision 1, however organized, which provides
retirement coverage or pays a service pension to retired
firefighter or a retirement benefit to a disabled firefighter or
a surviving dependent of either an active or retired firefighter
for the operation and maintenance of the relief association only
if the municipality and the relief association new text begin both new text end comply with
the new text begin applicable new text end provisions of sections 69.771 to 69.776.

Subd. 3.

Remedy for noncompliance; determination.

deleted text begin Any deleted text end new text begin (a) A new text end municipality in which there exists a firefighters'
relief association as specified in subdivision 1 which does not
comply with the applicable provisions of sections 69.771 to
69.776 or the provisions of any applicable special law relating
to the funding or financing of the association deleted text begin shall deleted text end new text begin does new text end not
qualify initially to receive, deleted text begin or be deleted text end new text begin and is not new text end entitled
subsequently to retain, fire state aid deleted text begin pursuant to deleted text end new text begin under
new text end sections 69.011 to 69.051 until the reason for new text begin the
new text end disqualification new text begin specified by the state auditor new text end is remedied,
whereupon the municipality or relief association, if otherwise
qualified, deleted text begin shall be deleted text end new text begin is new text end entitled to again receive fire state aid
for the year occurring immediately subsequent to the year in
which the disqualification is remedied.

new text begin (b) new text end The state auditor shall determine if a municipality to
which a firefighters' relief association is directly associated
or a firefighters' relief association fails to comply with the
provisions of sections 69.771 to 69.776 or the funding or
financing provisions of any applicable special law based upon
the information contained in the annual financial report of the
firefighters' relief association required deleted text begin pursuant to deleted text end new text begin under
new text end section 69.051deleted text begin .deleted text end new text begin , the actuarial valuation of the relief
association, if applicable, the relief association officers'
financial requirements of the relief association and minimum
municipal obligation determination documentation under section
69.772, subdivisions 3 and 4; 69.773, subdivisions 4 and 5; or
69.774, subdivision 2, if requested to be filed by the state
auditor, the applicable municipal or nonprofit firefighting
corporation budget, if requested to be filed by the state
auditor, and any other relevant documents or reports obtained by
the state auditor.
new text end

new text begin (c) The municipality or nonprofit firefighting corporation
and the associated relief association are not eligible to
receive or to retain fire state aid if:
new text end

new text begin (1) the relief association fails to prepare or to file the
financial report or financial statement under section 69.051;
new text end

new text begin (2) the relief association treasurer is not bonded in the
manner and in the amount required by section 69.051, subdivision
2;
new text end

new text begin (3) the relief association officers fail to determine or
improperly determine the accrued liability and the annual
accruing liability of the relief association under section
69.772, subdivisions 2, 2a, and 3, paragraph (c), clause (2), if
applicable;
new text end

new text begin (4) if applicable, the relief association officers fail to
obtain and file a required actuarial valuation or the officers
file an actuarial valuation that does not contain the special
fund actuarial liability calculated under the entry age normal
actuarial cost method, the special fund current assets, the
special fund unfunded actuarial accrued liability, the special
fund normal cost under the entry age normal actuarial cost
method, the amortization requirement for the special fund
unfunded actuarial accrued liability by the applicable target
date, a summary of the applicable benefit plan, a summary of the
membership of the relief association, a summary of the actuarial
assumptions used in preparing the valuation, and a signed
statement by the actuary attesting to its results and certifying
to the qualifications of the actuary as an approved actuary
under section 356.215, subdivision 1, paragraph (c);
new text end

new text begin (5) the municipality failed to provide a municipal
contribution, or the nonprofit firefighting corporation failed
to provide a corporate contribution, in the amount equal to the
minimum municipal obligation if the relief association is
governed under section 69.772, or the amount necessary, when
added to the fire state aid actually received in the plan year
in question, to at least equal in total the calculated annual
financial requirements of the special fund of the relief
association if the relief association is governed under section
69.773, and, if the municipal or corporate contribution is
deficient, the municipality failed to include the minimum
municipal obligation certified under section 69.772, subdivision
3, or 69.773, subdivision 5, in its budget and tax levy or the
nonprofit firefighting corporation failed to include the minimum
corporate obligation certified under section 69.774, subdivision
2, in the corporate budget;
new text end

new text begin (6) the relief association did not receive municipal
ratification for the most recent plan amendment when municipal
ratification was required under section 69.772, subdivision 6;
69.773, subdivision 6; or 424A.02, subdivision 10;
new text end

new text begin (7) the relief association invested special fund assets in
an investment security that is not authorized under section
69.775;
new text end

new text begin (8) the relief association had an administrative expense
that is not authorized under section 69.80 or 424A.05,
subdivision 3, or the municipality had an expenditure that is
not authorized under section 424A.08;
new text end

new text begin (9) the relief association officers fail to provide a
complete and accurate public pension plan investment portfolio
and performance disclosure under section 356.219;
new text end

new text begin (10) the relief association fails to obtain the
acknowledgment from a broker of the statement of investment
restrictions under section 356A.06, subdivision 8b;
new text end

new text begin (11) the relief association officers permitted to occur a
prohibited transaction under section 356A.06, subdivision 9, or
424A.001, subdivision 7, or failed to undertake correction of a
prohibited transaction that did occur; or
new text end

new text begin (12) the relief association pays a defined benefit service
pension in an amount that is in excess of the applicable service
pension maximum under section 424A.02, subdivision 3.
new text end

Sec. 4.

Minnesota Statutes 2004, section 69.772,
subdivision 3, is amended to read:


Subd. 3.

Financial requirements of relief association;
minimum obligation of municipality.

new text begin (a) new text end During the month of
July, the officers of the relief association shall determine the
overall funding balance of the special fund for the current
calendar year, the financial requirements of the special fund
for the following calendar year and the minimum obligation of
the municipality with respect to the special fund for the
following calendar year in accordance with the requirements of
this subdivision.

deleted text begin (1) deleted text end new text begin (b) new text end The overall funding balance of the special fund for
the current calendar year deleted text begin shall deleted text end new text begin must new text end be determined in the
following manner:

deleted text begin (a) deleted text end new text begin (1) new text end The total accrued liability of the special fund for
all active and deferred members of the relief association as of
December 31 of the current year deleted text begin shall deleted text end new text begin must new text end be calculated
deleted text begin pursuant to deleted text end new text begin under new text end subdivisions 2 and 2a, if applicable.

deleted text begin (b) deleted text end new text begin (2) new text end The total present assets of the special fund
projected to December 31 of the current year, including receipts
by and disbursements from the special fund anticipated to occur
on or before December 31 deleted text begin shall deleted text end new text begin , must new text end be calculated. To the
extent possible, for those assets for which a market value is
readily ascertainable, the current market value as of the date
of the calculation for those assets deleted text begin shall deleted text end new text begin must new text end be utilized in
making this calculation. For any asset for which no market
value is readily ascertainable, the cost value or the book
value, whichever is applicable, deleted text begin shall deleted text end new text begin must new text end be utilized in making
this calculation.

deleted text begin (c) deleted text end new text begin (3) new text end The amount of the total present assets of the
special fund calculated deleted text begin pursuant to deleted text end new text begin under new text end clause deleted text begin (b) shall deleted text end new text begin (2)
must
new text end be subtracted from the amount of the total accrued
liability of the special fund calculated deleted text begin pursuant to deleted text end new text begin under
new text end clause deleted text begin (a) deleted text end new text begin (1)new text end . If the amount of total present assets exceeds
the amount of the total accrued liability, then the special fund
deleted text begin shall be deleted text end new text begin is new text end considered to have a surplus over full funding. If
the amount of the total present assets is less than the amount
of the total accrued liability, then the special fund deleted text begin shall be
deleted text end new text begin is new text end considered to have a deficit from full funding. If the
amount of total present assets is equal to the amount of the
total accrued liability, then the special fund deleted text begin shall be deleted text end new text begin is
new text end considered to be fully funded.

deleted text begin (2) deleted text end new text begin (c) new text end The financial requirements of the special fund for
the following calendar year deleted text begin shall deleted text end new text begin must new text end be determined in the
following manner:

deleted text begin (a) deleted text end new text begin (1) new text end The total accrued liability of the special fund for
all active and deferred members of the relief association as of
December 31 of the calendar year next following the current
calendar year deleted text begin shall deleted text end new text begin must new text end be calculated deleted text begin pursuant to deleted text end new text begin under
new text end subdivisions 2 and 2a, if applicable.

deleted text begin (b) deleted text end new text begin (2) new text end The increase in the total accrued liability of the
special fund for the following calendar year over the total
accrued liability of the special fund for the current year deleted text begin shall
deleted text end new text begin must new text end be calculated.

deleted text begin (c) deleted text end new text begin (3) new text end The amount of anticipated future administrative
expenses of the special fund deleted text begin shall deleted text end new text begin must new text end be calculated by
multiplying the dollar amount of the administrative expenses of
the special fund for the most recent new text begin prior calendar new text end year by the
factor of 1.035.

deleted text begin (d) deleted text end new text begin (4) new text end If the special fund is fully funded, the financial
deleted text begin requirement deleted text end new text begin requirements new text end of the special fund for the following
calendar year deleted text begin shall be deleted text end new text begin are new text end the deleted text begin figure which represents the
increase in the
deleted text end total deleted text begin accrued liability deleted text end of the deleted text begin special fund as
deleted text end new text begin amounts new text end calculated deleted text begin pursuant to subclause (b) deleted text end new text begin under clauses (2)
and (3)
new text end .

deleted text begin (e) deleted text end new text begin (5) new text end If the special fund has a deficit from full
funding, the financial requirements of the special fund for the
following calendar year deleted text begin shall be deleted text end new text begin are new text end the financial requirements
of the special fund calculated as though the special fund were
fully funded deleted text begin pursuant to subclause (d) deleted text end new text begin under clause (4) new text end plus an
amount equal to one-tenth of the new text begin original new text end amount of the deficit
from full funding of the special fund as determined deleted text begin pursuant to
this section for the calendar year 1971 until that deficit from
full funding is fully retired, and plus an amount equal to
one-tenth of the increase in the deficit from full funding of
the special fund
deleted text end new text begin under clause (2) new text end resulting new text begin either new text end from an
increase in the amount of the service pension deleted text begin accruing after
December 31, 1971
deleted text end new text begin occurring in the last ten years or from a net
annual investment loss occurring during the last ten years
new text end until
each increase in the deficit from full funding is fully
retired. new text begin The annual amortization contribution under this clause
may not exceed the amount of the deficit from full funding.
new text end

deleted text begin (f) deleted text end new text begin (6) new text end If the special fund has a surplus over full
funding, the financial requirements of the special fund for the
following calendar year deleted text begin shall be deleted text end new text begin are new text end the financial requirements
of the special fund calculated as though the special fund were
fully funded deleted text begin pursuant to subclause (d) deleted text end new text begin under clause (4) new text end reduced
by an amount equal to one-tenth of the amount of the surplus
over full funding of the special fund.

deleted text begin (3) deleted text end new text begin (d) new text end The minimum obligation of the municipality with
respect to the special fund deleted text begin shall be deleted text end new text begin is new text end the financial
requirements of the special fund reduced by the amount of any
fire state aid payable deleted text begin pursuant to deleted text end new text begin under new text end sections 69.011 to
69.051 new text begin reasonably new text end anticipated to be received by the municipality
for transmittal to the special fund during the following
calendar year, an amount of interest on the assets of the
special fund projected to the beginning of the following
calendar year calculated at the rate of five percent per annum,
and the amount of any deleted text begin anticipated deleted text end contributions to the special
fund new text begin required new text end by the new text begin relief association bylaws from the active
new text end members of the relief association new text begin reasonably anticipated to be
received
new text end during the following calendar year. new text begin A reasonable
amount of anticipated fire state aid is an amount that does not
exceed the fire state aid actually received in the prior year
multiplied by the factor 1.035.
new text end

Sec. 5.

Minnesota Statutes 2004, section 69.772,
subdivision 4, is amended to read:


Subd. 4.

Certification of financial requirements and
minimum municipal obligation; levy.

new text begin (a) new text end The officers of the
relief association shall certify the financial requirements of
the special fund of the relief association and the minimum
obligation of the municipality with respect to the special fund
of the relief association as determined deleted text begin pursuant to deleted text end new text begin under
new text end subdivision 3 to the governing body of the municipality on or
before August 1 of each year. new text begin The financial requirements of the
relief association and the minimum municipal obligation must be
included in the financial report or financial statement under
section 69.051.
new text end

new text begin (b) new text end The municipality shall provide for at least the minimum
obligation of the municipality with respect to the special fund
of the relief association by tax levy or from any other source
of public revenue.

new text begin (c) new text end The municipality may levy taxes for the payment of the
minimum municipal obligation without any limitation as to rate
or amount and irrespective of any limitations imposed by other
provisions of law upon the rate or amount of taxation until the
balance of the special fund or any fund of the relief
association has attained a specified level. In addition, any
taxes levied deleted text begin pursuant to deleted text end new text begin under new text end this section deleted text begin shall deleted text end new text begin must new text end not cause
the amount or rate of any other taxes levied in that year or to
be levied in a subsequent year by the municipality which are
subject to a limitation as to rate or amount to be reduced.

new text begin (d) new text end If the municipality does not include the full amount of
the minimum municipal obligations in its levy for any year, the
officers of the relief association shall certify that amount to
the county auditor, who shall spread a levy in the amount of the
new text begin certified new text end minimum municipal obligation new text begin on the taxable property
of the municipality
new text end .

new text begin (e) If the state auditor determines that a municipal
contribution actually made in a plan year was insufficient under
section 69.771, subdivision 3, paragraph (c), clause (5), the
state auditor may request a copy of the certifications under
this subdivision from the relief association or from the city.
The relief association or the city, whichever applies, must
provide the certifications within 14 days of the date of the
request from the state auditor.
new text end

Sec. 6.

Minnesota Statutes 2004, section 69.773,
subdivision 4, is amended to read:


Subd. 4.

Financial requirements of special fund.

deleted text begin Prior
to
deleted text end new text begin (a) On or before new text end August 1 of each year, the officers of the
relief association shall determine the financial requirements of
the special fund of the relief association in accordance with
the requirements of this subdivision.

new text begin (b) new text end The financial requirements of the relief
association deleted text begin shall deleted text end new text begin must new text end be based on the most recent actuarial
valuation of the special fund prepared in accordance with
subdivision 2. If the relief association has an unfunded
actuarial accrued liability as reported in the most recent
actuarial valuation, the financial requirements deleted text begin shall deleted text end new text begin must new text end be
determined by adding the figures calculated deleted text begin pursuant to deleted text end new text begin under
paragraph (d),
new text end clauses deleted text begin (a) deleted text end new text begin (1)new text end , deleted text begin (b) deleted text end new text begin (2)new text end , and deleted text begin (c) deleted text end new text begin (3)new text end . If
the relief association does not have an unfunded actuarial
accrued liability as reported in the most recent actuarial
valuation, the financial requirements deleted text begin shall deleted text end new text begin must new text end be an amount
equal to the figure calculated deleted text begin pursuant to deleted text end new text begin under paragraph (d),
new text end clauses deleted text begin (a) deleted text end new text begin (1) new text end and deleted text begin (b) deleted text end new text begin (2)new text end , reduced by an amount equal to
one-tenth of the amount of any assets in excess of the actuarial
accrued liability of the relief association.

new text begin (c) new text end The determination of whether or not the relief
association has an unfunded actuarial accrued liability
deleted text begin shall deleted text end new text begin must new text end be based on the current market value of assets for
which a market value is readily ascertainable and the cost or
book value, whichever is applicable, for assets for which no
market value is readily ascertainable.

deleted text begin (a) deleted text end new text begin (d) The components of the financial requirements of the
relief association are the following:
new text end

new text begin (1) new text end The normal level cost requirement for the following
year, expressed as a dollar amount, deleted text begin shall be deleted text end new text begin is new text end the figure for
the normal level cost of the relief association as reported in
the actuarial valuation.

deleted text begin (b) deleted text end new text begin (2) new text end The amount of anticipated future administrative
expenses of the special fund deleted text begin shall deleted text end new text begin must new text end be calculated by
multiplying the dollar amount of the administrative expenses of
the special fund for the most recent new text begin prior calendar new text end year by the
factor of 1.035.

deleted text begin (c) deleted text end new text begin (3) new text end The amortization contribution requirement to retire
the current unfunded actuarial accrued liability by the
established date for full funding deleted text begin shall be deleted text end new text begin is new text end the figure for the
amortization contribution as reported in the actuarial
valuation. If there has not been a change in the actuarial
assumptions used for calculating the actuarial accrued liability
of the special fund, a change in the bylaws of the relief
association governing the service pensions, retirement benefits,
or bothnew text begin ,new text end payable from the special fundnew text begin ,new text end or a change in the
actuarial cost method used to value all or a portion of the
special fund which change or changes, which by themselvesnew text begin ,
new text end without inclusion of any other items of increase or decrease,
produce a net increase in the unfunded actuarial accrued
liability of the special fund deleted text begin since December 31, 1970deleted text end , the
established date for full funding deleted text begin shall be deleted text end new text begin is the new text end December 31deleted text begin ,
1990
deleted text end new text begin occurring ten years laternew text end . If there has been a change in
the actuarial assumptions used for calculating the actuarial
accrued liability of the special fund, a change in the bylaws of
the relief association governing the service pensions,
retirement benefits, or both payable from the special fund or a
change in the actuarial cost method used to value all or a
portion of the special fund and the change or changes, by
themselves and without inclusion of any other items of increase
or decrease, produce a net increase in the unfunded actuarial
accrued liability of the special fund deleted text begin since December 31, 1970,
but prior to January 1, 1979
deleted text end new text begin within the past 20 yearsnew text end , the
established date for full funding deleted text begin shall be December 31, 1998,
and if there has been a change since December 31, 1978, the
established date for full funding shall
deleted text end new text begin must new text end be determined using
the following procedure:

(i) new text begin the unfunded actuarial accrued liability of the special
fund attributable to experience losses that have occurred since
the most recent prior actuarial valuation must be determined and
the level annual dollar contribution needed to amortize the
experience loss over a period of ten years ending on the
December 31 occurring ten years later must be calculated;
new text end

new text begin (ii) new text end the unfunded actuarial accrued liability of the
special fund deleted text begin shall deleted text end new text begin must new text end be determined in accordance with the
provisions governing service pensions, retirement benefits, and
actuarial assumptions in effect before an applicable change;

deleted text begin (ii) deleted text end new text begin (iii) new text end the level annual dollar contribution needed to
amortize this unfunded actuarial accrued liability amount by the
date for full funding in effect deleted text begin prior to deleted text end new text begin before new text end the change deleted text begin shall
deleted text end new text begin must new text end be calculated using the interest assumption specified in
section 356.215, subdivision 8, in effect before any applicable
change;

deleted text begin (iii) deleted text end new text begin (iv) new text end the unfunded actuarial accrued liability of the
special fund deleted text begin shall deleted text end new text begin must new text end be determined in accordance with any new
provisions governing service pensions, retirement benefits, and
actuarial assumptions and the remaining provisions governing
service pensions, retirement benefits, and actuarial assumptions
in effect before an applicable change;

deleted text begin (iv) deleted text end new text begin (v) new text end the level annual dollar contribution needed to
amortize the difference between the unfunded actuarial accrued
liability amount calculated deleted text begin pursuant to subclause (i) deleted text end new text begin under item
(ii)
new text end and the unfunded actuarial accrued liability amount
calculated deleted text begin pursuant to subclause (iii) deleted text end new text begin under item (iv) new text end over a
period of 20 years starting December 31 of the year in which the
change is effective deleted text begin shall deleted text end new text begin must new text end be calculated using the interest
assumption specified in section 356.215, subdivision 8, in
effect after any applicable change;

deleted text begin (v) deleted text end new text begin (vi) new text end the annual amortization contribution calculated
deleted text begin pursuant to subclause (iv) shall deleted text end new text begin under item (v) must new text end be added to
the annual amortization contribution calculated deleted text begin pursuant to
subclause (ii)
deleted text end new text begin under items (i) and (iii)new text end ;

deleted text begin (vi) deleted text end new text begin (vii) new text end the period in which the unfunded actuarial
accrued liability amount determined in deleted text begin subclause (iii) deleted text end new text begin item (iv)
new text end will be amortized by the total annual amortization contribution
computed deleted text begin pursuant to subclause (v) shall deleted text end new text begin under item (vi) must new text end be
calculated using the interest assumption specified in section
356.215, subdivision 8, in effect after any applicable change,
rounded to the nearest integral number of years, but which deleted text begin shall
deleted text end new text begin must new text end not exceed a period of 20 years from the end of the year in
which the determination of the date for full funding using this
procedure is made and which deleted text begin shall deleted text end new text begin must new text end not be less than the
period of years beginning in the year in which the determination
of the date for full funding using this procedure is made and
ending by the date for full funding in effect before the change;

deleted text begin (vii) deleted text end new text begin (viii) new text end the period determined deleted text begin pursuant to subclause
(vi) shall
deleted text end new text begin under item (vii) must new text end be added to the date as of
which the actuarial valuation was prepared and the resulting
date deleted text begin shall be deleted text end new text begin is new text end the new date for full funding.

Sec. 7.

Minnesota Statutes 2004, section 69.773,
subdivision 5, is amended to read:


Subd. 5.

Minimum municipal obligation.

new text begin (a) new text end The officers
of the relief association shall determine the minimum obligation
of the municipality with respect to the special fund of the
relief association for the following calendar year deleted text begin prior to deleted text end new text begin on
or before
new text end August 1 of each year in accordance with the
requirements of this subdivision.

new text begin (b) new text end The minimum obligation of the municipality with respect
to the special fund deleted text begin shall be deleted text end new text begin is new text end an amount equal to the financial
requirements of the special fund of the relief association
determined deleted text begin pursuant to deleted text end new text begin under new text end subdivision 4, reduced by the
estimated amount of any fire state aid payable deleted text begin pursuant to deleted text end new text begin under
new text end sections 69.011 to 69.051new text begin reasonably new text end anticipated to be received
by the municipality for transmittal to the special fund of the
relief association during the following year and the amount of
any anticipated contributions to the special fund new text begin required new text end by
the new text begin relief association bylaws from the active new text end members of the
relief association new text begin reasonably anticipated to be received new text end during
the following calendar year. new text begin A reasonable amount of anticipated
fire state aid is an amount that does not exceed the fire state
aid actually received in the prior year multiplied by the factor
1.035.
new text end

new text begin (c) new text end The officers of the relief association shall certify
the financial requirements of the special fund of the relief
association and the minimum obligation of the municipality with
respect to the special fund of the relief association as
determined deleted text begin pursuant to deleted text end new text begin under new text end subdivision 4 and this subdivision
to the governing body of the municipality by August 1 of each
year. new text begin The financial requirements of the relief association and
the minimum municipal obligation must be included in the
financial report or financial statement under section 69.051.
new text end

new text begin (d) new text end The municipality shall provide for at least the minimum
obligation of the municipality with respect to the special fund
of the relief association by tax levy or from any other source
of public revenue. The municipality may levy taxes for the
payment of the minimum municipal obligation without any
limitation as to rate or amount and irrespective of any
limitations imposed by other provisions of law or charter upon
the rate or amount of taxation until the balance of the special
fund or any fund of the relief association has attained a
specified level. In addition, any taxes levied deleted text begin pursuant to
deleted text end new text begin under new text end this section deleted text begin shall deleted text end new text begin must new text end not cause the amount or rate of
any other taxes levied in that year or to be levied in a
subsequent year by the municipality which are subject to a
limitation as to rate or amount to be reduced.

new text begin (e) new text end If the municipality does not include the full amount of
the minimum municipal obligation in its levy for any year, the
officers of the relief association shall certify that amount to
the county auditor, who shall spread a levy in the amount of the
minimum municipal obligation new text begin on the taxable property of the
municipality
new text end .

new text begin (f) If the state auditor determines that a municipal
contribution actually made in a plan year was insufficient under
section 69.771, subdivision 3, paragraph (c), clause (5), the
state auditor may request from the relief association or from
the city a copy of the certifications under this subdivision.
The relief association or the city, whichever applies, must
provide the certifications within 14 days of the date of the
request from the state auditor.
new text end

Sec. 8.

Minnesota Statutes 2004, section 69.775, is
amended to read:


69.775 INVESTMENTS.

new text begin (a) new text end The special fund assets of deleted text begin the deleted text end new text begin a new text end relief deleted text begin associations
deleted text end new text begin association new text end governed by sections 69.771 to 69.776 must be
invested in securities that are authorized investments under
section 356A.06, subdivision 6 or 7.

new text begin (b) new text end Notwithstanding the foregoing, up to 75 percent of the
market value of the assets of the new text begin special new text end fundnew text begin , not including
any money market mutual funds,
new text end may be invested in open-end
investment companies registered under the federal Investment
Company Act of 1940, if the portfolio investments of the
investment companies comply with the type of securities
authorized for investment under section 356A.06, subdivision 7.

new text begin (c) new text end Securities held by the associations before June 2,
1989, that do not meet the requirements of this section may be
retained after that date if they were proper investments for the
association on that date.

new text begin (d) new text end The governing board of the association may select and
appoint investment agencies to act for and in its behalf or may
certify special fund assets for investment by the State Board of
Investment under section 11A.17.

new text begin (e) new text end The governing board of the association may certify
general fund assets of the relief association for investment by
the State Board of Investment in fixed income pools or in a
separately managed account at the discretion of the State Board
of Investment as provided in section 11A.14.

new text begin (f) new text end The governing board of the association may select and
appoint a qualified private firm to measure management
performance and return on investment, and the firm shall use the
formula or formulas developed by the state board under section
11A.04, clause (11).

Sec. 9.

Minnesota Statutes 2004, section 356A.06,
subdivision 7, is amended to read:


Subd. 7.

Expanded list of authorized investment
securities.

(a) [AUTHORITY.] Except to the extent otherwise
authorized by law or bylaws, a covered pension plan not
described by subdivision 6, paragraph (a), may invest its assets
only in accordance with this subdivision.

(b) [SECURITIES GENERALLY.] The covered pension plan has
the authority to purchase, sell, lend, or exchange the
securities specified in paragraphs (c) to deleted text begin (g) deleted text end new text begin (h)new text end , including
puts and call options and future contracts traded on a contract
market regulated by a governmental agency or by a financial
institution regulated by a governmental agency. These
securities may be owned as units in commingled trusts that own
the securities described in paragraphs (c) to deleted text begin (g) deleted text end new text begin (h)new text end .

(c) [GOVERNMENT OBLIGATIONS.] The covered pension plan may
invest funds in governmental bonds, notes, bills, mortgages, and
other evidences of indebtedness provided the issue is backed by
the full faith and credit of the issuer or the issue is rated
among the top four quality rating categories by a nationally
recognized rating agency. The obligations in which funds may be
invested under this paragraph include guaranteed or insured
issues of (1) the United States, its agencies, its
instrumentalities, or organizations created and regulated by an
act of Congress; (2) Canada and its provinces, provided the
principal and interest is payable in United States dollars; (3)
the states and their municipalities, political subdivisions,
agencies, or instrumentalities; (4) the International Bank for
Reconstruction and Development, the Inter-American Development
Bank, the Asian Development Bank, the African Development Bank,
or any other United States government sponsored organization of
which the United States is a member, provided the principal and
interest is payable in United States dollars.

(d) [CORPORATE OBLIGATIONS.] The covered pension plan may
invest funds in bonds, notes, debentures, transportation
equipment obligations, or any other longer term evidences of
indebtedness issued or guaranteed by a corporation organized
under the laws of the United States or any state thereof, or the
Dominion of Canada or any province thereof if they conform to
the following provisions:

(1) the principal and interest of obligations of
corporations incorporated or organized under the laws of the
Dominion of Canada or any province thereof must be payable in
United States dollars; and

(2) obligations must be rated among the top four quality
categories by a nationally recognized rating agency.

(e) [OTHER OBLIGATIONS.] (1) The covered pension plan may
invest funds in bankers acceptances, certificates of deposit,
deposit notes, commercial paper, mortgage participation
certificates and pools, asset backed securities, repurchase
agreements and reverse repurchase agreements, guaranteed
investment contracts, savings accounts, and guaranty fund
certificates, surplus notes, or debentures of domestic mutual
insurance companies if they conform to the following provisions:

(i) bankers acceptances and deposit notes of United States
banks are limited to those issued by banks rated in the highest
four quality categories by a nationally recognized rating
agency;

(ii) certificates of deposit are limited to those issued by
(A) United States banks and savings institutions that are rated
in the highest four quality categories by a nationally
recognized rating agency or whose certificates of deposit are
fully insured by federal agencies; or (B) credit unions in
amounts up to the limit of insurance coverage provided by the
National Credit Union Administration;

(iii) commercial paper is limited to those issued by United
States corporations or their Canadian subsidiaries and rated in
the highest two quality categories by a nationally recognized
rating agency;

(iv) mortgage participation or pass through certificates
evidencing interests in pools of first mortgages or trust deeds
on improved real estate located in the United States where the
loan to value ratio for each loan as calculated in accordance
with section 61A.28, subdivision 3, does not exceed 80 percent
for fully amortizable residential properties and in all other
respects meets the requirements of section 61A.28, subdivision
3;

(v) collateral for repurchase agreements and reverse
repurchase agreements is limited to letters of credit and
securities authorized in this section;

(vi) guaranteed investment contracts are limited to those
issued by insurance companies or banks rated in the top four
quality categories by a nationally recognized rating agency or
to alternative guaranteed investment contracts where the
underlying assets comply with the requirements of this
subdivision;

(vii) savings accounts are limited to those fully insured
by federal agencies; and

(viii) asset backed securities must be rated in the top
four quality categories by a nationally recognized rating agency.

(2) Sections 16A.58, 16C.03, subdivision 4, and 16C.05 do
not apply to certificates of deposit and collateralization
agreements executed by the covered pension plan under clause
(1), item (ii).

(3) In addition to investments authorized by clause (1),
item (iv), the covered pension plan may purchase from the
Minnesota Housing Finance Agency all or any part of a pool of
residential mortgages, not in default, that has previously been
financed by the issuance of bonds or notes of the agency. The
covered pension plan may also enter into a commitment with the
agency, at the time of any issue of bonds or notes, to purchase
at a specified future date, not exceeding 12 years from the date
of the issue, the amount of mortgage loans then outstanding and
not in default that have been made or purchased from the
proceeds of the bonds or notes. The covered pension plan may
charge reasonable fees for any such commitment and may agree to
purchase the mortgage loans at a price sufficient to produce a
yield to the covered pension plan comparable, in its judgment,
to the yield available on similar mortgage loans at the date of
the bonds or notes. The covered pension plan may also enter
into agreements with the agency for the investment of any
portion of the funds of the agency. The agreement must cover
the period of the investment, withdrawal privileges, and any
guaranteed rate of return.

(f) [CORPORATE STOCKS.] The covered pension plan may
invest funds in stocks or convertible issues of any corporation
organized under the laws of the United States or the states
thereof, new text begin any corporation organized under the laws of new text end the
Dominion of Canada or its provinces, or any corporation listed
on deleted text begin the New York Stock Exchange or the American Stock Exchange deleted text end new text begin an
exchange regulated by an agency of the United States or of the
Canadian national government
new text end , if they conform to the following
provisions:

(1) the aggregate value of corporate stock investments, as
adjusted for realized profits and losses, must not exceed 85
percent of the market or book value, whichever is less, of a
fund, less the aggregate value of investments according to
deleted text begin subdivision 6 deleted text end new text begin paragraph (h)new text end ;

(2) investments must not exceed five percent of the total
outstanding shares of any one corporation.

(g) [EXCHANGE TRADED FUNDS.] new text begin The covered pension plan may
invest funds in exchange traded funds, subject to the maximums,
the requirements, and the limitations set forth in paragraph
(d), (e), (f), or (h), whichever applies.
new text end

new text begin (h) new text end [OTHER INVESTMENTS.] (1) In addition to the
investments authorized in paragraphs (b) to deleted text begin (f) deleted text end new text begin (g)new text end , and subject
to the provisions in clause (2), the covered pension plan may
invest funds in:

(i) venture capital investment businesses through
participation in limited partnerships and corporations;

(ii) real estate ownership interests or loans secured by
mortgages or deeds of trust through investment in limited
partnerships, bank sponsored collective funds, trusts, and
insurance company commingled accounts, including separate
accounts;

(iii) regional and mutual funds through bank sponsored
collective funds and open-end investment companies registered
under the Federal Investment Company Act of 1940;

(iv) resource investments through limited partnerships,
private placements, and corporations; and

(v) international securities.

(2) The investments authorized in clause (1) must conform
to the following provisions:

(i) the aggregate value of all investments made according
to clause (1) may not exceed 35 percent of the market value of
the fund for which the covered pension plan is investing;

(ii) there must be at least four unrelated owners of the
investment other than the deleted text begin state board deleted text end new text begin covered pension plan new text end for
investments made under clause (1), item (i), (ii), (iii), or
(iv);

(iii) covered pension plan participation in an investment
vehicle is limited to 20 percent thereof for investments made
under clause (1), item (i), (ii), (iii), or (iv); and

(iv) covered pension plan participation in a limited
partnership does not include a general partnership interest or
other interest involving general liability. The covered pension
plan may not engage in any activity as a limited partner which
creates general liability.

Sec. 10.

Minnesota Statutes 2004, section 424A.02,
subdivision 3, is amended to read:


Subd. 3.

Flexible service pension maximums.

(a) Annually
on or before August 1 as part of the certification of the
financial requirements and minimum municipal obligation
determined under section 69.772, subdivision 4, or 69.773,
subdivision 5, as applicable, the secretary or some other
official of the relief association designated in the bylaws of
each relief association shall calculate and certify to the
governing body of the applicable qualified municipality the
average amount of available financing per active covered
firefighter for the most recent three-year period. The amount
of available financing shall include any amounts of fire state
aid received or receivable by the relief association, any
amounts of municipal contributions to the relief association
raised from levies on real estate or from other available
revenue sources exclusive of fire state aid, and one-tenth of
the amount of assets in excess of the accrued liabilities of the
relief association calculated under section 69.772, subdivision
2; 69.773, subdivisions 2 and 4; or 69.774, subdivision 2, if
any.

(b) The maximum service pension which the relief
association has authority to provide for in its bylaws for
payment to a member retiring after the calculation date when the
minimum age and service requirements specified in subdivision 1
are met must be determined using the table in paragraph (c) or
(d), whichever applies.

(c) For a relief association where the governing bylaws
provide for a monthly service pension to a retiring member, the
maximum monthly service pension amount per month for each year
of service credited that may be provided for in the bylaws is
the new text begin greater of the service pension amount provided for in the
bylaws on the date of the calculation of the average amount of
the available financing per active covered firefighter or the
new text end maximum service pension figure corresponding to the average
amount of available financing per active covered firefighter:

Minimum Average Amount of Maximum Service Pension
Available Financing per Amount Payable per Month
Firefighter for Each Year of Service

$... $ .25
deleted text begin 42 deleted text end new text begin 41new text end .50
deleted text begin 84 deleted text end new text begin 81 new text end 1.00
deleted text begin 126 deleted text end new text begin 122 new text end 1.50
deleted text begin 168 deleted text end new text begin 162 new text end 2.00
deleted text begin 209 deleted text end new text begin 203 new text end 2.50
deleted text begin 252 deleted text end new text begin 243 new text end 3.00
deleted text begin 294 deleted text end new text begin 284 new text end 3.50
deleted text begin 335 deleted text end new text begin 324 new text end 4.00
deleted text begin 378 deleted text end new text begin 365 new text end 4.50
deleted text begin 420 deleted text end new text begin 405 new text end 5.00
deleted text begin 503 deleted text end new text begin 486 new text end 6.00
deleted text begin 587 deleted text end new text begin 567 new text end 7.00
deleted text begin 672 deleted text end new text begin 648 new text end 8.00
deleted text begin 755 deleted text end new text begin 729 new text end 9.00
deleted text begin 839 deleted text end new text begin 810 new text end 10.00
deleted text begin 923 deleted text end new text begin 891 new text end 11.00
deleted text begin 1007 deleted text end new text begin 972 new text end 12.00
deleted text begin 1090 deleted text end new text begin 1053 new text end 13.00
deleted text begin 1175 deleted text end new text begin 1134 new text end 14.00
deleted text begin 1259 deleted text end new text begin 1215 new text end 15.00
deleted text begin 1342 deleted text end new text begin 1296 new text end 16.00
deleted text begin 1427 deleted text end new text begin 1377 new text end 17.00
deleted text begin 1510 deleted text end new text begin 1458 new text end 18.00
deleted text begin 1594 deleted text end new text begin 1539 new text end 19.00
deleted text begin 1677 deleted text end new text begin 1620 new text end 20.00
deleted text begin 1762 deleted text end new text begin 1701 new text end 21.00
deleted text begin 1845 deleted text end new text begin 1782 new text end 22.00
deleted text begin 1888 deleted text end new text begin 1823 new text end 22.50
deleted text begin 1929 deleted text end new text begin 1863 new text end 23.00
deleted text begin 2014 deleted text end new text begin 1944 new text end 24.00
deleted text begin 2098 deleted text end new text begin 2025 new text end 25.00
deleted text begin 2183 deleted text end new text begin 2106 new text end 26.00
deleted text begin 2267 deleted text end new text begin 2187 new text end 27.00
deleted text begin 2351 deleted text end new text begin 2268 new text end 28.00
deleted text begin 2436 deleted text end new text begin 2349 new text end 29.00
deleted text begin 2520 deleted text end new text begin 2430 new text end 30.00
deleted text begin 2604 deleted text end new text begin 2511 new text end 31.00
deleted text begin 2689 deleted text end new text begin 2592 new text end 32.00
deleted text begin 2773 deleted text end new text begin 2673 new text end 33.00
deleted text begin 2857 deleted text end new text begin 2754 new text end 34.00
deleted text begin 2942 deleted text end new text begin 2834 new text end 35.00
deleted text begin 3026 deleted text end new text begin 2916 new text end 36.00
deleted text begin 3110 deleted text end new text begin 2997 new text end 37.00
deleted text begin 3194 deleted text end new text begin 3078 new text end 38.00
deleted text begin 3278 deleted text end new text begin 3159 new text end 39.00
deleted text begin 3362 deleted text end new text begin 3240 new text end 40.00
deleted text begin 3446 deleted text end new text begin 3321 new text end 41.00
deleted text begin 3530 deleted text end new text begin 3402 new text end 42.00
deleted text begin 3614 deleted text end new text begin 3483 new text end 43.00
deleted text begin 3698 deleted text end new text begin 3564 new text end 44.00
deleted text begin 3782 deleted text end new text begin 3645 new text end 45.00
deleted text begin 3866 deleted text end new text begin 3726 new text end 46.00
deleted text begin 3950 deleted text end new text begin 3807 new text end 47.00
deleted text begin 4034 deleted text end new text begin 3888 new text end 48.00
deleted text begin 4118 deleted text end new text begin 3969 new text end 49.00
deleted text begin 4202 deleted text end new text begin 4050 new text end 50.00
deleted text begin 4286 deleted text end new text begin 4131 new text end 51.00
deleted text begin 4370 deleted text end new text begin 4212 new text end 52.00

deleted text begin Effective beginning December 31, 2003:
deleted text end

deleted text begin 4454 deleted text end new text begin 4293 new text end 53.00
deleted text begin 4538 deleted text end new text begin 4374 new text end 54.00
deleted text begin 4622 deleted text end new text begin 4455 new text end 55.00
deleted text begin 4706 deleted text end new text begin 4536 new text end 56.00

(d) For a relief association in which the governing bylaws
provide for a lump sum service pension to a retiring member, the
maximum lump sum service pension amount for each year of service
credited that may be provided for in the bylaws is the new text begin greater
of the service pension amount provided for in the bylaws on the
date of the calculation of the average amount of the available
financing per active covered firefighter or the
new text end maximum service
pension figure corresponding to the average amount of available
financing per active covered firefighter for the applicable
specified period:

Minimum Average Amount Maximum Lump Sum Service
of Available Financing Pension Amount Payable
per Firefighter for Each Year of Service

$.. $10
11 20
16 30
23 40
27 50
32 60
43 80
54 100
65 120
77 140
86 160
97 180
108 200
131 240
151 280
173 320
194 360
216 400
239 440
259 480
281 520
302 560
324 600
347 640
367 680
389 720
410 760
432 800
486 900
540 1000
594 1100
648 1200
702 1300
756 1400
810 1500
864 1600
918 1700
972 1800
1026 1900
1080 2000
1134 2100
1188 2200
1242 2300
1296 2400
1350 2500
1404 2600
1458 2700
1512 2800
1566 2900
1620 3000
1672 3100
1726 3200
1753 3250
1780 3300
1820 3375

1834 3400
1888 3500

1942 3600
1996 3700
2023 3750

2050 3800
2104 3900
2158 4000

2212 4100
2265 4200
2319 4300
2373 4400
2427 4500
2481 4600
2535 4700
2589 4800
2643 4900
2697 5000
2751 5100
2805 5200
2859 5300
2913 5400
2967 5500

3021 5600

3075 5700

3129 5800

3183 5900

3237 6000

3291 6100

3345 6200

3399 6300

3453 6400

3507 6500

3561 6600

3615 6700

3669 6800

3723 6900

3777 7000

deleted text begin Effective beginning December 31, 2003:
deleted text end

3831 7100

3885 7200

3939 7300

3993 7400

4047 7500

(e) For a relief association in which the governing bylaws
provide for a monthly benefit service pension as an alternative
form of service pension payment to a lump sum service pension,
the maximum service pension amount for each pension payment type
must be determined using the applicable table contained in this
subdivision.

(f) If a relief association establishes a service pension
in compliance with the applicable maximum contained in paragraph
(c) or (d) and the minimum average amount of available financing
per active covered firefighter is subsequently reduced because
of a reduction in fire state aid or because of an increase in
the number of active firefighters, the relief association may
continue to provide the prior service pension amount specified
in its bylaws, but may not increase the service pension amount
until the minimum average amount of available financing per
firefighter under the table in paragraph (c) or (d), whichever
applies, permits.

(g) No relief association is authorized to provide a
service pension in an amount greater than the largest applicable
flexible service pension maximum amount even if the amount of
available financing per firefighter is greater than the
financing amount associated with the largest applicable flexible
service pension maximum.

Sec. 11.

Minnesota Statutes 2004, section 424A.02,
subdivision 4, is amended to read:


Subd. 4.

Defined contribution lump sum service
pensions.

new text begin (a) new text end If the bylaws governing the relief association so
provide exclusively, the relief association may pay a defined
contribution lump sum service pension in lieu of any defined
benefit service pension governed by subdivision 2.

new text begin (b) new text end An individual account for each firefighter who is a
member of the relief association deleted text begin shall deleted text end new text begin must new text end be established. To
each individual new text begin active new text end member account deleted text begin shall deleted text end new text begin must new text end be credited deleted text begin a
right to
deleted text end an equal share of: deleted text begin (a) deleted text end new text begin (1) new text end any amounts of fire state
aid received by the relief association; deleted text begin (b) deleted text end new text begin (2) new text end any amounts of
municipal contributions to the relief association raised from
levies on real estate or from other available revenue sources
exclusive of fire state aid; and deleted text begin (c) deleted text end new text begin (3) new text end any amounts equal to
the share of the assets of the special fund to the credit
of: deleted text begin (1) deleted text end new text begin (i) new text end any former member who terminated active service
with the fire department to which the relief association is
associated deleted text begin prior to deleted text end new text begin before new text end meeting the minimum service
requirement provided for in subdivision 1 and has not returned
to active service with the fire department for a period no
shorter than five years; or deleted text begin (2) deleted text end new text begin (ii) new text end any retired member who
retired deleted text begin prior to deleted text end new text begin before new text end obtaining a full nonforfeitable interest
in the amounts credited to the individual member
account deleted text begin pursuant to deleted text end new text begin under new text end subdivision 2 and any applicable
provision of the bylaws of the relief association. In addition,
any deleted text begin interest or deleted text end investment deleted text begin income earned deleted text end new text begin return new text end on the assets of
the special fund deleted text begin shall deleted text end new text begin must new text end be credited in proportion to the
share of the assets of the special fund to the credit of each
individual new text begin active new text end member account new text begin through the date on which the
investment return is recognized by and credited to the special
fund
new text end .

new text begin (c) new text end At the time of retirement deleted text begin pursuant to deleted text end new text begin under new text end subdivision
1 and any applicable provision of the bylaws of the relief
association, a retiring member deleted text begin shall be deleted text end new text begin is new text end entitled to that
portion of the assets of the special fund to the credit of the
member in the individual member account which is
nonforfeitable deleted text begin pursuant to deleted text end new text begin under new text end subdivision 2 and any
applicable provision of the bylaws of the relief association
based on the number of years of service to the credit of the
retiring member.

Sec. 12.

Minnesota Statutes 2004, section 424A.02,
subdivision 7, is amended to read:


Subd. 7.

Deferred service pensions.

(a) A member of a
relief association deleted text begin to which this section applies deleted text end is entitled to
a deferred service pension if the member:

(1) has completed the lesser of the minimum period of
active service with the fire department specified in the bylaws
or 20 years of active service with the fire department;

(2) has completed at least five years of active membership
in the relief association; and

(3) separates from active service and membership before
reaching age 50 or the minimum age for retirement and
commencement of a service pension specified in the bylaws
governing the relief association if that age is greater than age
50.

(b) The deferred service pension deleted text begin starts deleted text end new text begin is payable new text end when the
former member reaches age 50new text begin ,new text end or the minimum age specified in
the bylaws governing the relief association if that age is
greater than age 50new text begin ,new text end and when the former member makes a valid
written application.

(c) A relief association that provides a lump sum service
pension new text begin governed by subdivision 3 new text end may, when its governing bylaws
so provide, pay interest on the deferred lump sum service
pension during the period of deferral. If provided for in the
bylaws, interest must be paid in one of the following manners:

(1) at the investment performance rate actually earned on
that portion of the assets if the deferred benefit amount is
invested by the relief association in a separate account
established and maintained by the relief association or if the
deferred benefit amount is invested in a separate investment
vehicle held by the relief association;

(2) at deleted text begin the deleted text end new text begin an new text end interest rate of new text begin up to new text end five percent,
compounded annuallynew text begin , as set by the board of directors and
approved as provided in subdivision 10
new text end ; or

(3) at a rate equal to the actual time weighted total rate
of return investment performance of the special fund as reported
by the Office of the State Auditor under section 356.219, up to
five percent, compounded annually, and applied consistently for
all deferred service pensioners.

deleted text begin (d) deleted text end A relief association may not use the method provided
for in deleted text begin paragraph (c),deleted text end clause (3), until it has modified its
bylaws to be consistent with that clause.