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Minnesota Legislature

Office of the Revisor of Statutes

SF 191

4th Engrossment - 86th Legislature (2009 - 2010) Posted on 02/09/2010 02:11am

KEY: stricken = removed, old language.
underscored = added, new language.

Current Version - 4th Engrossment

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 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
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 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 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 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 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 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 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
10.1 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 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 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 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
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 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 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 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 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 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 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 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 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 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 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 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
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 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 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 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 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 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
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 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 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 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 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 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
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 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 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 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 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 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 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
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 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 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 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
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 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 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 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 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 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 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 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 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
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 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 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 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 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 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 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 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
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 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
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 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 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
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
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
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
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
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 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 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 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
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 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 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 99.34 100.1 100.2 100.3 100.4 100.5 100.6 100.7 100.8 100.9 100.10 100.11 100.12 100.13 100.14 100.15 100.16 100.17
100.18 100.19 100.20 100.21
100.22 100.23
100.24 100.25
100.26 100.27 100.28
100.29 100.30 100.31 100.32 101.1 101.2 101.3 101.4 101.5 101.6 101.7 101.8 101.9 101.10 101.11 101.12 101.13 101.14 101.15 101.16 101.17 101.18 101.19 101.20 101.21 101.22 101.23 101.24 101.25 101.26 101.27 101.28 101.29 101.30 101.31 101.32 101.33 101.34 101.35 101.36 102.1 102.2 102.3 102.4 102.5 102.6 102.7 102.8 102.9 102.10 102.11 102.12 102.13 102.14 102.15 102.16 102.17 102.18 102.19 102.20 102.21 102.22 102.23 102.24 102.25 102.26 102.27 102.28 102.29
102.30 102.31 102.32
102.33 102.34 102.35 103.1 103.2 103.3 103.4 103.5 103.6 103.7 103.8 103.9 103.10 103.11 103.12 103.13 103.14 103.15 103.16 103.17 103.18 103.19 103.20 103.21 103.22 103.23 103.24 103.25 103.26 103.27 103.28 103.29 103.30 103.31
103.32 103.33 103.34 103.35 104.1 104.2 104.3 104.4 104.5 104.6 104.7 104.8 104.9 104.10 104.11 104.12 104.13 104.14 104.15 104.16 104.17 104.18 104.19 104.20 104.21 104.22 104.23 104.24 104.25 104.26 104.27 104.28 104.29 104.30 104.31 104.32 104.33 104.34 104.35 104.36 104.37 105.1 105.2 105.3 105.4 105.5 105.6 105.7 105.8 105.9
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
105.30 105.31 105.32 106.1 106.2 106.3 106.4 106.5 106.6 106.7 106.8 106.9 106.10
106.11 106.12 106.13 106.14 106.15 106.16 106.17 106.18 106.19 106.20 106.21 106.22 106.23 106.24 106.25 106.26 106.27 106.28 106.29 106.30 106.31 106.32 106.33 106.34 107.1 107.2 107.3 107.4 107.5 107.6 107.7 107.8 107.9 107.10 107.11 107.12 107.13 107.14 107.15 107.16 107.17 107.18 107.19 107.20 107.21 107.22 107.23 107.24 107.25 107.26 107.27 107.28 107.29 107.30 107.31 107.32 107.33 107.34 107.35 107.36 108.1 108.2 108.3 108.4 108.5 108.6 108.7 108.8 108.9 108.10
108.11 108.12 108.13 108.14 108.15 108.16 108.17 108.18 108.19 108.20 108.21 108.22 108.23 108.24 108.25 108.26 108.27 108.28 108.29 108.30 108.31 108.32 108.33 108.34 108.35 109.1 109.2 109.3 109.4 109.5 109.6 109.7 109.8 109.9 109.10 109.11 109.12 109.13 109.14 109.15 109.16 109.17
109.18 109.19 109.20 109.21 109.22 109.23 109.24 109.25 109.26 109.27 109.28 109.29 109.30 109.31 109.32 109.33 109.34 109.35 110.1 110.2 110.3 110.4 110.5 110.6 110.7 110.8
110.9 110.10 110.11 110.12 110.13 110.14 110.15 110.16 110.17 110.18 110.19 110.20 110.21 110.22 110.23 110.24 110.25 110.26 110.27 110.28 110.29 110.30 110.31 110.32 110.33 110.34 110.35 111.1 111.2 111.3 111.4 111.5 111.6 111.7 111.8 111.9 111.10 111.11 111.12 111.13 111.14 111.15 111.16 111.17 111.18 111.19 111.20 111.21 111.22 111.23 111.24 111.25 111.26 111.27 111.28 111.29 111.30 111.31 111.32 111.33 111.34 111.35 111.36 112.1 112.2 112.3 112.4 112.5 112.6
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
112.27 112.28 112.29 112.30 112.31 112.32 112.33 113.1 113.2 113.3 113.4 113.5 113.6 113.7 113.8 113.9 113.10 113.11 113.12 113.13 113.14 113.15 113.16 113.17 113.18 113.19 113.20 113.21 113.22 113.23 113.24 113.25 113.26 113.27 113.28 113.29 113.30 113.31 113.32 113.33 113.34 113.35 113.36 114.1 114.2 114.3 114.4 114.5 114.6 114.7 114.8 114.9 114.10 114.11 114.12 114.13 114.14 114.15 114.16 114.17 114.18 114.19 114.20 114.21 114.22 114.23 114.24 114.25 114.26 114.27 114.28 114.29 114.30 114.31 114.32 114.33 114.34 114.35
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
116.6 116.7 116.8 116.9 116.10 116.11 116.12 116.13 116.14 116.15 116.16 116.17 116.18 116.19 116.20 116.21 116.22 116.23 116.24 116.25 116.26 116.27 116.28 116.29 116.30 116.31 116.32 116.33 116.34 116.35 117.1 117.2 117.3 117.4 117.5 117.6 117.7 117.8 117.9 117.10 117.11 117.12
117.13 117.14 117.15 117.16 117.17 117.18 117.19 117.20 117.21 117.22 117.23 117.24 117.25 117.26 117.27 117.28 117.29 117.30 117.31 117.32 117.33 117.34 117.35 118.1 118.2 118.3 118.4 118.5 118.6 118.7 118.8 118.9 118.10
118.11 118.12 118.13 118.14 118.15 118.16
118.17 118.18 118.19 118.20 118.21 118.22 118.23 118.24 118.25 118.26 118.27 118.28 118.29 118.30 118.31 118.32 118.33 119.1 119.2 119.3 119.4 119.5 119.6 119.7 119.8 119.9 119.10 119.11 119.12 119.13 119.14 119.15 119.16 119.17 119.18 119.19 119.20 119.21 119.22 119.23 119.24 119.25 119.26 119.27 119.28 119.29 119.30 119.31 119.32 119.33 119.34 119.35 119.36 120.1 120.2 120.3
120.4 120.5 120.6 120.7 120.8 120.9 120.10 120.11 120.12 120.13 120.14 120.15 120.16 120.17 120.18 120.19 120.20 120.21 120.22 120.23 120.24 120.25 120.26 120.27 120.28 120.29 120.30 120.31 120.32 120.33 120.34 121.1 121.2 121.3 121.4 121.5 121.6 121.7 121.8 121.9 121.10 121.11 121.12 121.13 121.14 121.15 121.16
121.17 121.18 121.19 121.20 121.21 121.22 121.23 121.24 121.25 121.26 121.27 121.28 121.29 121.30 121.31 121.32 121.33 122.1 122.2 122.3 122.4 122.5 122.6 122.7 122.8 122.9 122.10 122.11 122.12 122.13 122.14 122.15 122.16 122.17 122.18 122.19
122.20 122.21 122.22 122.23 122.24 122.25 122.26 122.27 122.28 122.29 122.30 122.31 122.32 122.33 122.34 122.35 123.1 123.2 123.3 123.4 123.5 123.6 123.7 123.8 123.9 123.10 123.11 123.12 123.13 123.14 123.15 123.16 123.17 123.18 123.19 123.20 123.21 123.22 123.23 123.24 123.25 123.26 123.27 123.28 123.29 123.30 123.31 123.32 123.33 123.34 123.35 123.36 124.1 124.2 124.3 124.4 124.5 124.6 124.7 124.8 124.9 124.10 124.11 124.12 124.13 124.14 124.15 124.16 124.17 124.18
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
125.33 125.34 125.35 125.36 125.37 126.1 126.2 126.3 126.4
126.5 126.6 126.7 126.8 126.9 126.10 126.11 126.12 126.13 126.14 126.15 126.16 126.17 126.18 126.19 126.20 126.21 126.22 126.23 126.24 126.25 126.26 126.27 126.28 126.29 126.30 126.31 126.32 126.33 126.34 126.35 126.36 126.37
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
127.26 127.27 127.28 127.29 127.30 127.31 127.32 127.33 128.1 128.2
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
128.16 128.17 128.18 128.19 128.20 128.21 128.22 128.23 128.24 128.25 128.26 128.27 128.28 128.29 128.30 128.31 128.32 129.1 129.2 129.3 129.4 129.5 129.6 129.7 129.8 129.9
129.10 129.11 129.12 129.13 129.14 129.15 129.16 129.17 129.18 129.19 129.20 129.21 129.22 129.23 129.24 129.25 129.26 129.27 129.28 129.29 129.30 129.31 129.32 129.33 129.34 129.35 130.1 130.2 130.3 130.4 130.5 130.6 130.7 130.8 130.9
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
130.27 130.28 130.29 130.30 130.31 130.32 131.1 131.2 131.3 131.4 131.5 131.6 131.7 131.8 131.9 131.10 131.11 131.12 131.13 131.14
131.15 131.16 131.17 131.18 131.19 131.20 131.21 131.22 131.23 131.24 131.25 131.26 131.27 131.28 131.29 131.30 131.31 131.32 131.33 131.34 132.1 132.2 132.3 132.4 132.5
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
133.1 133.2
133.3 133.4 133.5 133.6 133.7 133.8 133.9 133.10 133.11 133.12 133.13 133.14 133.15 133.16 133.17 133.18 133.19 133.20 133.21 133.22 133.23 133.24 133.25 133.26 133.27 133.28 133.29 133.30 133.31 133.32 133.33 133.34 133.35 134.1 134.2 134.3 134.4 134.5 134.6 134.7 134.8 134.9 134.10 134.11 134.12 134.13 134.14 134.15 134.16 134.17 134.18 134.19 134.20 134.21 134.22 134.23 134.24 134.25 134.26 134.27 134.28 134.29 134.30 134.31 134.32 134.33 134.34 134.35 134.36 135.1 135.2
135.3
135.4 135.5 135.6 135.7 135.8 135.9 135.10 135.11 135.12 135.13 135.14 135.15 135.16 135.17 135.18 135.19 135.20 135.21 135.22 135.23 135.24 135.25 135.26 135.27 135.28 135.29 135.30 135.31 135.32 135.33 135.34 135.35 136.1 136.2 136.3 136.4 136.5 136.6 136.7 136.8 136.9 136.10 136.11 136.12 136.13 136.14 136.15 136.16 136.17 136.18 136.19 136.20 136.21 136.22 136.23 136.24 136.25 136.26 136.27 136.28 136.29 136.30 136.31 136.32 136.33 136.34 136.35 137.1 137.2 137.3
137.4
137.5 137.6 137.7 137.8 137.9 137.10 137.11 137.12 137.13 137.14 137.15 137.16 137.17 137.18 137.19 137.20 137.21 137.22 137.23 137.24 137.25 137.26 137.27 137.28 137.29 137.30 137.31 137.32 137.33 137.34 137.35 138.1 138.2
138.3
138.4 138.5 138.6 138.7 138.8 138.9 138.10 138.11 138.12 138.13 138.14 138.15 138.16 138.17 138.18 138.19 138.20 138.21 138.22 138.23 138.24 138.25 138.26 138.27 138.28 138.29 138.30 138.31 138.32 138.33 138.34 138.35 139.1 139.2
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
140.1
140.2 140.3 140.4 140.5 140.6 140.7 140.8 140.9 140.10 140.11 140.12 140.13 140.14 140.15 140.16 140.17 140.18 140.19 140.20 140.21 140.22 140.23 140.24 140.25 140.26 140.27 140.28 140.29 140.30 140.31 140.32 140.33 140.34 140.35 141.1 141.2 141.3 141.4 141.5 141.6 141.7 141.8 141.9 141.10 141.11 141.12 141.13 141.14 141.15 141.16 141.17 141.18 141.19 141.20 141.21 141.22 141.23 141.24 141.25 141.26 141.27 141.28 141.29 141.30 141.31 141.32 141.33 141.34 141.35
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
142.27 142.28 142.29 142.30 143.1 143.2
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
143.29 144.1 144.2 144.3
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
144.25 144.26 144.27 144.28 144.29 145.1 145.2 145.3 145.4 145.5 145.6 145.7 145.8 145.9 145.10 145.11
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
145.25 145.26 145.27 145.28 145.29 145.30 145.31 145.32 145.33 146.1 146.2 146.3 146.4 146.5 146.6 146.7 146.8 146.9 146.10 146.11 146.12 146.13 146.14 146.15 146.16 146.17 146.18 146.19 146.20 146.21 146.22 146.23 146.24 146.25 146.26 146.27 146.28 146.29 146.30 146.31 146.32 146.33 146.34 146.35 146.36 147.1 147.2 147.3 147.4 147.5 147.6 147.7 147.8 147.9 147.10 147.11 147.12 147.13 147.14 147.15 147.16 147.17 147.18 147.19 147.20 147.21 147.22 147.23 147.24 147.25 147.26 147.27 147.28 147.29 147.30 147.31 147.32 147.33 147.34 147.35 148.1 148.2 148.3 148.4 148.5 148.6 148.7 148.8 148.9 148.10 148.11 148.12 148.13 148.14 148.15 148.16 148.17 148.18 148.19 148.20 148.21 148.22 148.23
148.24
148.25 148.26 148.27 148.28 148.29 148.30 148.31 148.32 148.33 148.34 149.1 149.2 149.3 149.4 149.5 149.6 149.7 149.8 149.9 149.10 149.11 149.12 149.13 149.14 149.15 149.16 149.17 149.18 149.19 149.20 149.21 149.22 149.23 149.24 149.25 149.26 149.27 149.28 149.29 149.30 149.31
149.32
149.33 149.34 150.1 150.2 150.3 150.4 150.5 150.6 150.7 150.8 150.9 150.10 150.11 150.12 150.13 150.14 150.15 150.16 150.17 150.18 150.19 150.20 150.21 150.22 150.23 150.24 150.25 150.26 150.27 150.28 150.29 150.30 150.31 150.32 150.33 150.34 150.35 150.36 151.1 151.2 151.3 151.4 151.5 151.6 151.7 151.8 151.9 151.10 151.11 151.12 151.13 151.14 151.15 151.16 151.17 151.18 151.19 151.20 151.21 151.22 151.23 151.24 151.25 151.26 151.27 151.28 151.29 151.30 151.31 151.32 151.33 151.34 151.35 151.36 151.37 152.1 152.2 152.3 152.4 152.5 152.6 152.7 152.8 152.9 152.10 152.11 152.12 152.13 152.14 152.15 152.16 152.17 152.18 152.19 152.20 152.21 152.22 152.23 152.24 152.25 152.26 152.27 152.28 152.29 152.30 152.31 152.32 152.33 152.34 152.35 153.1 153.2 153.3 153.4 153.5 153.6 153.7 153.8 153.9 153.10 153.11 153.12 153.13 153.14 153.15 153.16 153.17 153.18 153.19 153.20 153.21 153.22 153.23 153.24 153.25 153.26
153.27
153.28 153.29 153.30 153.31 153.32 153.33 153.34 153.35 154.1 154.2 154.3 154.4 154.5 154.6 154.7 154.8 154.9 154.10 154.11 154.12 154.13 154.14 154.15 154.16 154.17 154.18 154.19 154.20 154.21 154.22 154.23 154.24 154.25 154.26 154.27 154.28 154.29 154.30 154.31 154.32 154.33 154.34 154.35 155.1 155.2 155.3 155.4 155.5 155.6
155.7
155.8 155.9 155.10 155.11 155.12 155.13 155.14 155.15 155.16 155.17 155.18 155.19 155.20 155.21 155.22 155.23 155.24 155.25 155.26 155.27 155.28 155.29 155.30 155.31 155.32 155.33 155.34 155.35 155.36 155.37 156.1 156.2 156.3 156.4 156.5 156.6 156.7 156.8 156.9 156.10 156.11 156.12
156.13
156.14 156.15 156.16 156.17 156.18 156.19 156.20 156.21 156.22 156.23 156.24 156.25 156.26 156.27 156.28 156.29 156.30 156.31 156.32 156.33 156.34 156.35 156.36 157.1 157.2 157.3 157.4 157.5 157.6 157.7 157.8 157.9 157.10 157.11 157.12 157.13 157.14 157.15 157.16 157.17 157.18 157.19 157.20 157.21 157.22 157.23 157.24 157.25 157.26 157.27 157.28 157.29 157.30 157.31 157.32 157.33 157.34 157.35 157.36 157.37 157.38 157.39 157.40 157.41 157.42 157.43 157.44 158.1 158.2 158.3 158.4 158.5 158.6 158.7 158.8 158.9 158.10 158.11 158.12 158.13 158.14 158.15 158.16 158.17 158.18 158.19 158.20 158.21 158.22 158.23 158.24 158.25 158.26 158.27 158.28 158.29 158.30 158.31 158.32 158.33 158.34 158.35 158.36 158.37 158.38 158.39 158.40 158.41 158.42 158.43 159.1 159.2 159.3 159.4 159.5 159.6 159.7 159.8 159.9 159.10 159.11 159.12 159.13 159.14 159.15 159.16 159.17 159.18 159.19 159.20 159.21 159.22 159.23 159.24 159.25 159.26 159.27 159.28 159.29 159.30 159.31 159.32 159.33 159.34 159.35 159.36 159.37 159.38 159.39 160.1 160.2 160.3 160.4 160.5 160.6 160.7 160.8 160.9 160.10 160.11 160.12 160.13 160.14 160.15 160.16 160.17 160.18 160.19 160.20 160.21 160.22 160.23 160.24 160.25 160.26 160.27 160.28 160.29 160.30 160.31 160.32 160.33 160.34 160.35 160.36 160.37 160.38 160.39 160.40 160.41 160.42 160.43 160.44 161.1 161.2 161.3 161.4 161.5 161.6 161.7 161.8 161.9 161.10 161.11 161.12 161.13 161.14 161.15 161.16 161.17 161.18 161.19 161.20 161.21 161.22 161.23 161.24 161.25 161.26 161.27 161.28 161.29 161.30 161.31 161.32 161.33 161.34 161.35 161.36 161.37 161.38 161.39 161.40 161.41 161.42 161.43 162.1 162.2 162.3 162.4 162.5 162.6 162.7 162.8 162.9 162.10 162.11 162.12 162.13 162.14 162.15 162.16 162.17 162.18 162.19 162.20 162.21 162.22 162.23 162.24 162.25 162.26 162.27 162.28 162.29 162.30 162.31 162.32 162.33 162.34 162.35 162.36 162.37 162.38 162.39 162.40 162.41 162.42 163.1 163.2 163.3 163.4 163.5 163.6 163.7 163.8 163.9 163.10 163.11 163.12 163.13 163.14 163.15 163.16 163.17 163.18 163.19 163.20 163.21
163.22
163.23 163.24 163.25 163.26 163.27 163.28 163.29 163.30 163.31 163.32 163.33 163.34 164.1 164.2 164.3 164.4 164.5 164.6 164.7 164.8 164.9 164.10 164.11 164.12 164.13 164.14 164.15 164.16 164.17
164.18
164.19 164.20 164.21 164.22 164.23 164.24 164.25 164.26 164.27 164.28 164.29 164.30 164.31 164.32 164.33 164.34 165.1 165.2 165.3 165.4 165.5 165.6 165.7 165.8 165.9 165.10 165.11 165.12 165.13 165.14 165.15 165.16 165.17 165.18 165.19 165.20 165.21 165.22 165.23 165.24 165.25 165.26 165.27 165.28 165.29 165.30 165.31
165.32
165.33 165.34 165.35 166.1 166.2 166.3 166.4 166.5 166.6 166.7 166.8 166.9 166.10 166.11 166.12 166.13 166.14 166.15 166.16 166.17 166.18 166.19 166.20
166.21
166.22 166.23 166.24 166.25 166.26 166.27 166.28 166.29 166.30 166.31 166.32 166.33 166.34 166.35 167.1 167.2 167.3 167.4 167.5 167.6 167.7 167.8 167.9 167.10 167.11 167.12 167.13 167.14 167.15
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
167.30 167.31 167.32 167.33 168.1 168.2 168.3 168.4
168.5
168.6 168.7 168.8 168.9 168.10 168.11 168.12 168.13 168.14 168.15 168.16 168.17 168.18 168.19 168.20 168.21 168.22 168.23 168.24 168.25 168.26 168.27 168.28 168.29 168.30 168.31 168.32 168.33 168.34 168.35 169.1 169.2 169.3 169.4 169.5 169.6 169.7 169.8 169.9 169.10 169.11 169.12 169.13
169.14
169.15 169.16 169.17 169.18 169.19 169.20 169.21 169.22 169.23 169.24 169.25
169.26 169.27 169.28 169.29 169.30 169.31 169.32 169.33 169.34 170.1 170.2 170.3 170.4 170.5 170.6 170.7 170.8 170.9 170.10
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
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
171.26 171.27 171.28 171.29 171.30 171.31 171.32 171.33 172.1 172.2 172.3 172.4 172.5 172.6 172.7 172.8 172.9 172.10 172.11 172.12 172.13 172.14 172.15 172.16 172.17 172.18 172.19 172.20 172.21 172.22 172.23 172.24 172.25 172.26 172.27 172.28 172.29 172.30 172.31 172.32 172.33 172.34 172.35 173.1 173.2 173.3 173.4 173.5 173.6 173.7 173.8 173.9 173.10 173.11 173.12 173.13 173.14 173.15 173.16 173.17 173.18 173.19 173.20 173.21 173.22 173.23 173.24 173.25 173.26 173.27 173.28 173.29 173.30 173.31 173.32 173.33 173.34 174.1 174.2 174.3 174.4 174.5 174.6 174.7 174.8 174.9 174.10
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
174.32 175.1 175.2 175.3 175.4 175.5 175.6 175.7 175.8 175.9 175.10 175.11 175.12 175.13 175.14 175.15 175.16 175.17 175.18 175.19 175.20 175.21 175.22 175.23 175.24 175.25 175.26 175.27 175.28 175.29 175.30 175.31 175.32
175.33
175.34 176.1 176.2
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
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
177.25 177.26 177.27 177.28 177.29 177.30 177.31 177.32 177.33 178.1 178.2 178.3 178.4 178.5 178.6 178.7 178.8 178.9
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
178.32 179.1 179.2 179.3 179.4 179.5 179.6 179.7 179.8 179.9 179.10 179.11 179.12 179.13 179.14 179.15 179.16 179.17 179.18 179.19 179.20 179.21 179.22
179.23
179.24 179.25 179.26 179.27 179.28 179.29 179.30 179.31 179.32
179.33
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
180.14 180.15 180.16 180.17 180.18 180.19 180.20 180.21 180.22 180.23 180.24 180.25 180.26 180.27 180.28 180.29 180.30 180.31 180.32 180.33 181.1 181.2 181.3
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
181.20 181.21 181.22 181.23 181.24 181.25 181.26 181.27 181.28 181.29 181.30 181.31 181.32 181.33 182.1 182.2 182.3 182.4 182.5 182.6 182.7
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
182.28 182.29 182.30 182.31 182.32 182.33 183.1 183.2 183.3 183.4
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
183.28 183.29 183.30 183.31 183.32 184.1 184.2 184.3 184.4 184.5
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
184.28 184.29 184.30 184.31 184.32 184.33 185.1 185.2 185.3 185.4 185.5 185.6 185.7 185.8 185.9 185.10 185.11 185.12 185.13 185.14 185.15 185.16 185.17 185.18 185.19 185.20 185.21 185.22 185.23 185.24 185.25 185.26 185.27 185.28 185.29 185.30 185.31 185.32 185.33 185.34 185.35 186.1 186.2 186.3 186.4 186.5 186.6 186.7 186.8 186.9 186.10 186.11 186.12 186.13 186.14 186.15 186.16 186.17 186.18 186.19 186.20 186.21 186.22 186.23 186.24 186.25 186.26 186.27 186.28 186.29 186.30 186.31 186.32 186.33 186.34 186.35 186.36 187.1 187.2 187.3 187.4 187.5 187.6 187.7 187.8 187.9 187.10 187.11 187.12 187.13 187.14 187.15 187.16 187.17 187.18 187.19 187.20 187.21 187.22 187.23 187.24 187.25 187.26 187.27 187.28 187.29 187.30 187.31 187.32 187.33 187.34 187.35 188.1 188.2 188.3 188.4 188.5 188.6 188.7 188.8 188.9 188.10 188.11 188.12 188.13 188.14 188.15 188.16 188.17 188.18 188.19 188.20 188.21 188.22 188.23 188.24 188.25 188.26 188.27 188.28 188.29 188.30 188.31 188.32 188.33 188.34 188.35 188.36
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
189.20 189.21 189.22 189.23 189.24 189.25 189.26 189.27 189.28 189.29 189.30 189.31 190.1 190.2 190.3 190.4 190.5 190.6 190.7 190.8 190.9 190.10 190.11 190.12 190.13 190.14 190.15
190.16 190.17 190.18 190.19 190.20 190.21 190.22 190.23 190.24 190.25 190.26 190.27 190.28 190.29 190.30 190.31 190.32 190.33 190.34 191.1 191.2 191.3 191.4 191.5 191.6 191.7 191.8 191.9
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
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
192.30 192.31 192.32 192.33 193.1 193.2 193.3 193.4 193.5 193.6 193.7
193.8 193.9
193.10 193.11 193.12 193.13 193.14 193.15 193.16 193.17 193.18 193.19 193.20 193.21 193.22 193.23 193.24 193.25 193.26 193.27 193.28 193.29 193.30 193.31 193.32 193.33 193.34 194.1 194.2 194.3 194.4 194.5 194.6 194.7
194.8 194.9
194.10 194.11 194.12 194.13 194.14 194.15 194.16 194.17 194.18 194.19 194.20 194.21 194.22 194.23 194.24 194.25 194.26 194.27 194.28 194.29 194.30 194.31 194.32 194.33 194.34 194.35 195.1 195.2 195.3 195.4 195.5 195.6 195.7 195.8 195.9 195.10 195.11 195.12 195.13 195.14 195.15 195.16 195.17 195.18 195.19 195.20 195.21 195.22 195.23 195.24
195.25 195.26
195.27 195.28 195.29 195.30 195.31 195.32 195.33 195.34 195.35 196.1 196.2 196.3 196.4 196.5 196.6 196.7 196.8 196.9 196.10 196.11 196.12 196.13 196.14 196.15 196.16 196.17 196.18 196.19 196.20 196.21 196.22 196.23 196.24 196.25 196.26 196.27 196.28 196.29 196.30 196.31
196.32 196.33 196.34
196.35 197.1 197.2 197.3 197.4 197.5
197.6 197.7
197.8 197.9 197.10 197.11 197.12 197.13 197.14 197.15 197.16 197.17 197.18 197.19 197.20 197.21 197.22 197.23 197.24 197.25 197.26 197.27 197.28 197.29 197.30 197.31 197.32 197.33 197.34 197.35 198.1
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
198.24 198.25 198.26 198.27 198.28 198.29 198.30 198.31 198.32 198.33 199.1 199.2 199.3 199.4 199.5 199.6 199.7 199.8 199.9 199.10 199.11 199.12 199.13 199.14 199.15 199.16 199.17 199.18 199.19 199.20 199.21 199.22 199.23 199.24 199.25 199.26 199.27 199.28 199.29 199.30 199.31
199.32
199.33 199.34 200.1 200.2 200.3 200.4 200.5 200.6 200.7 200.8 200.9 200.10 200.11 200.12 200.13 200.14 200.15 200.16 200.17 200.18 200.19 200.20 200.21 200.22 200.23 200.24 200.25 200.26 200.27 200.28 200.29 200.30
200.31
200.32 200.33 200.34 200.35 201.1 201.2 201.3 201.4 201.5 201.6 201.7 201.8 201.9 201.10 201.11 201.12 201.13 201.14 201.15 201.16 201.17 201.18 201.19 201.20
201.21
201.22 201.23 201.24 201.25 201.26 201.27 201.28 201.29 201.30 201.31 201.32 201.33 201.34 201.35 202.1 202.2 202.3 202.4 202.5
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
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

A bill for an act
relating to retirement; various retirement plans; making various statutory changes
needed to accommodate the dissolution of the Minnesota Post Retirement
Investment Fund; redefining the value of pension plan assets for actuarial
reporting purposes; revising various disability benefit provisions of the general
state employees retirement plan, the correctional state employees retirement
plan, and the State Patrol retirement plan; making various administrative
provision changes; establishing a voluntary statewide lump-sum volunteer
firefighter retirement plan administered by the Public Employees Retirement
Association; revising various volunteer firefighters' relief association provisions;
correcting 2008 drafting errors related to the Minneapolis Employees Retirement
Fund and other drafting errors; granting special retirement benefit authority in
certain cases; revising the special transportation pilots retirement plan of the
Minnesota State Retirement System; expanding the membership of the state
correctional employees retirement plan; extending the amortization target date
for the Fairmont Police Relief Association; modifying the number of board of
trustees members of the Minneapolis Firefighters Relief Association; modifying
amortization state aid and supplemental amortization state aid; permitting the
Brimson Volunteer Firefighters' Relief Association to implement a different board
of trustees composition; permitting employees of the Minneapolis Firefighters
Relief Association and the Minneapolis Police Relief Association to become
members of the general employee retirement plan of the Public Employees
Retirement Association; creating a two-year demonstration postretirement
adjustment mechanism for the St. Paul Teachers Retirement Fund Association;
creating a temporary postretirement option program for employees covered
by the general employee retirement plan of the Public Employees Retirement
Association; setting a statute of limitations for erroneous receipts of the general
employee retirement plan of the Public Employees Retirement Association;
permitting the Minnesota State Colleges and Universities System board to
create an early separation incentive program; permitting certain Minnesota
State Colleges and Universities System faculty members to make a second
chance retirement coverage election upon achieving tenure; including the Weiner
Memorial Medical Center, Inc., in the Public Employees Retirement Association
privatization law; extending the approval deadline date for the inclusion of the
Clearwater County Hospital in the Public Employees Retirement Association
privatization law; requiring a report; appropriating money; amending Minnesota
Statutes 2008, sections 3A.02, subdivision 3, by adding a subdivision; 3A.03,
by adding a subdivision; 3A.04, by adding a subdivision; 3A.115; 11A.08,
subdivision 1; 11A.17, subdivisions 1, 2; 11A.23, subdivisions 1, 2; 43A.34,
subdivision 4; 43A.346, subdivisions 2, 6; 69.011, subdivisions 1, 2, 4; 69.021,
subdivisions 7, 9; 69.031, subdivisions 1, 5; 69.77, subdivision 4; 69.771,
subdivision 3; 69.772, subdivisions 4, 6; 69.773, subdivision 6; 299A.465,
subdivision 1; 352.01, subdivision 2b, by adding subdivisions; 352.021, by
adding a subdivision; 352.04, subdivisions 1, 12; 352.061; 352.113, subdivision
4, by adding a subdivision; 352.115, by adding a subdivision; 352.12, by adding
a subdivision; 352.75, subdivisions 3, 4; 352.86, subdivisions 1, 1a, 2; 352.91,
subdivision 3d; 352.911, subdivisions 3, 5; 352.93, by adding a subdivision;
352.931, by adding a subdivision; 352.95, subdivisions 1, 2, 3, 4, 5, by adding
a subdivision; 352B.02, subdivisions 1, 1a, 1c, 1d; 352B.08, by adding a
subdivision; 352B.10, subdivisions 1, 2, 5, by adding subdivisions; 352B.11,
subdivision 2, by adding a subdivision; 352C.10; 352D.06, subdivision 1;
352D.065, by adding a subdivision; 352D.075, by adding a subdivision; 353.01,
subdivisions 2, 2a, 6, 11b, 16, 16b; 353.0161, subdivision 1; 353.03, subdivision
3a; 353.06; 353.27, subdivisions 1, 2, 3, 7, 7b; 353.29, by adding a subdivision;
353.31, subdivision 1b, by adding a subdivision; 353.33, subdivisions 1, 3b, 7,
11, 12, by adding subdivisions; 353.65, subdivisions 2, 3; 353.651, by adding
a subdivision; 353.656, subdivision 5a, by adding a subdivision; 353.657,
subdivision 3a, by adding a subdivision; 353.665, subdivision 3; 353A.02,
subdivisions 14, 23; 353A.05, subdivisions 1, 2; 353A.08, subdivisions 1, 3, 6a;
353A.081, subdivision 2; 353A.09, subdivision 1; 353A.10, subdivisions 2,
3; 353E.01, subdivisions 3, 5; 353E.04, by adding a subdivision; 353E.06, by
adding a subdivision; 353E.07, by adding a subdivision; 353F.02, subdivision 4;
354.05, by adding a subdivision; 354.07, subdivision 4; 354.33, subdivision 5;
354.35, by adding a subdivision; 354.42, subdivisions 1a, 2; 354.44, subdivisions
4, 5, by adding a subdivision; 354.46, by adding a subdivision; 354.47,
subdivision 1; 354.48, subdivisions 4, 6, by adding a subdivision; 354.49,
subdivision 2; 354.52, subdivisions 2a, 4b; 354.55, subdivisions 11, 13; 354.66,
subdivision 6; 354.70, subdivisions 5, 6; 354A.096; 354A.12, subdivision
2a, by adding subdivisions; 354A.29, subdivision 3; 354A.36, subdivision 6;
354B.21, subdivision 2; 356.20, subdivision 2; 356.215, subdivisions 1, 11;
356.219, subdivision 3; 356.32, subdivision 2; 356.351, subdivision 2; 356.401,
subdivisions 2, 3; 356.465, subdivision 1, by adding a subdivision; 356.611,
subdivisions 3, 4; 356.635, subdivisions 6, 7; 356.96, subdivisions 1, 5; 422A.06,
subdivision 8; 422A.08, subdivision 5; 423A.02, subdivisions 1, 3; 423C.03,
subdivision 1; 424A.001, subdivisions 1, 1a, 2, 3, 4, 5, 6, 8, 9, 10, by adding
subdivisions; 424A.01; 424A.02, subdivisions 1, 2, 3, 3a, 7, 8, 9, 9a, 9b, 10, 12,
13; 424A.021; 424A.03; 424A.04; 424A.05, subdivisions 1, 2, 3, 4; 424A.06;
424A.07; 424A.08; 424A.10, subdivisions 1, 2, 3, 4, 5; 424B.10, subdivision 2,
by adding subdivisions; 424B.21; 471.61, subdivision 1; 490.123, subdivisions 1,
3; 490.124, by adding a subdivision; Laws 1989, chapter 319, article 11, section
13; Laws 2006, chapter 271, article 5, section 5, as amended; Laws 2008, chapter
349, article 14, section 13; proposing coding for new law in Minnesota Statutes,
chapters 136F; 352B; 353; 354; 356; 420; 424A; 424B; proposing coding for
new law as Minnesota Statutes, chapter 353G; repealing Minnesota Statutes
2008, sections 11A.041; 11A.18; 11A.181; 352.119, subdivisions 2, 3, 4; 352.86,
subdivision 3; 352B.01, subdivisions 1, 2, 3, 3b, 4, 6, 7, 9, 10, 11; 352B.26,
subdivisions 1, 3; 353.271; 353A.02, subdivision 20; 353A.09, subdivisions
2, 3; 354.05, subdivision 26; 354.06, subdivision 6; 354.55, subdivision 14;
354.63; 354A.29, subdivisions 2, 4, 5; 356.2165; 356.41; 356.431, subdivision
2; 422A.01, subdivision 13; 422A.06, subdivision 4; 422A.08, subdivision 5a;
424A.001, subdivision 7; 424A.02, subdivisions 4, 6, 8a, 8b, 9b; 424A.09;
424B.10, subdivision 1; 490.123, subdivisions 1c, 1e.

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

ARTICLE 1

MINNESOTA POST RETIREMENT

INVESTMENT FUND DISSOLUTION ACCOMMODATION

Section 1.

Minnesota Statutes 2008, 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
deleted text begin participation of thedeleted text end legislators retirement deleted text beginplan in the Minnesota postretirement investmentdeleted text end
fundnew text begin or from the general fund as provided in section 3A.115new text end. The retirement allowance
deleted text begin must be paiddeleted text endnew text begin is payablenew text end monthly to the recipients entitled to those retirement allowances.

Sec. 2.

Minnesota Statutes 2008, section 3A.02, is amended by adding a subdivision to
read:


new text begin Subd. 6. new text end

new text begin Postretirement adjustment eligibility. new text end

new text begin A retirement allowance under this
section is eligible for postretirement adjustments under section 356.415.
new text end

Sec. 3.

Minnesota Statutes 2008, section 3A.03, is amended by adding a subdivision to
read:


new text begin Subd. 3. new text end

new text begin Legislators retirement fund. new text end

new text begin (a) The legislators retirement fund, a special
retirement fund, is created within the state treasury and must be credited with assets equal
to the participation of the legislators retirement plan in the Minnesota postretirement
investment fund as of June 30, 2009, and any investment proceeds on those assets.
new text end

new text begin (b) The payment of annuities under section 3A.115, paragraph (b), is appropriated
from the legislators retirement fund.
new text end

Sec. 4.

Minnesota Statutes 2008, section 3A.04, is amended by adding a subdivision to
read:


new text begin Subd. 2a. new text end

new text begin Postretirement adjustment eligibility. new text end

new text begin A survivor benefit under this
section is eligible for postretirement adjustments under section 356.415.
new text end

Sec. 5.

Minnesota Statutes 2008, section 3A.115, is amended to read:


3A.115 RETIREMENT ALLOWANCE APPROPRIATION;
new text begin POSTRETIREMENT new text endADJUSTMENT.

new text begin (a) new text endThe amount necessary to fund the retirement allowance granted under this
chapter to a former legislator deleted text beginupon retirementdeleted text end new text beginretiring after June 30, 2003, new text endis appropriated
from the general fund to the director to pay pension obligations due to the retiree.

new text begin (b) The amount necessary to fund the retirement allowance granted under this
chapter to a former legislator retiring before July 1, 2003, must be paid from the legislators
retirement fund created under section 3A.03, subdivision 3, until the assets of the fund
are exhausted and at that time, the amount necessary to fund the retirement allowances
under this paragraph is appropriated from the general fund to the director to pay pension
obligations to the retiree.
new text end

new text begin (c)new text end Retirement allowances payable to retired legislators and their survivors under
this chapter must be adjusted deleted text beginin 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
deleted text endnew text begin as provided in sections 3A.02, subdivision
6, and 356.415
new text end.

Sec. 6.

Minnesota Statutes 2008, section 11A.08, subdivision 1, is amended to read:


Subdivision 1.

Membership.

There is created an Investment Advisory Council
consisting of 17 members. Ten of these members deleted text beginshalldeleted text end new text beginmust new text endbe experienced in general
investment matters. deleted text beginThey shall be appointed by the state boarddeleted text endnew text begin The state board must
appoint the ten members
new text end. The other seven members deleted text beginshall bedeleted text endnew text begin arenew text end: the commissioner of
finance; the executive director of the Minnesota State Retirement System; the executive
director of the Public Employees Retirement Association; the executive director of
the Teachers Retirement Association; a retiree currently receiving benefits from deleted text beginthe
postretirement investment fund
deleted text endnew text begin a statewide retirement plannew text end; and two public employees
who are active members of funds whose assets are invested by the state board. The
new text begin governor must appoint the new text endretiree and the public employees deleted text beginshall be appointed by the
governor
deleted text end for four-year terms.

Sec. 7.

Minnesota Statutes 2008, section 11A.23, subdivision 1, is amended to read:


Subdivision 1.

Certification of assets not needed for immediate use.

Each
executive director administering a retirement fund or plan enumerated in subdivision 4
shall, from time to time, certify to the state board for investment those portions of the
assets of the retirement fund or plan which in the judgment of the executive director are
not required for immediate use. deleted text beginAssets of the fund or plan required for participation in
the Minnesota postretirement adjustment fund, the combined investment fund, or the
supplemental investment fund shall be transferred to those funds as provided by sections
11A.01 to 11A.25.
deleted text end

Sec. 8.

Minnesota Statutes 2008, section 11A.23, subdivision 2, is amended to read:


Subd. 2.

Investment.

Retirement fund assets certified to the state board deleted text beginpursuant todeleted text endnew text begin
under
new text end subdivision 1 deleted text beginshalldeleted text endnew text begin mustnew text end be invested by the state board subject to the provisions
of section 11A.24. Retirement fund assets transferred to deleted text beginthe Minnesota postretirement
investment fund,
deleted text end the combined investment fund or the supplemental investment fund deleted text beginshalldeleted text endnew text begin
must
new text end be invested by the state board as part of those funds.

Sec. 9.

Minnesota Statutes 2008, section 352.021, is amended by adding a subdivision
to read:


new text begin Subd. 5. new text end

new text begin Determining applicable law. new text end

new text begin An annuity under this chapter must be
computed under the law in effect as of the last day for which the employee receives pay,
or if on medical leave, the day that the leave terminates. However, if the employee has
returned to covered employment following a termination, the employee must have earned
at least six months of allowable service following a return to employment as a state
employee in order to qualify for improved benefits resulting from any law change enacted
subsequent to that termination.
new text end

Sec. 10.

Minnesota Statutes 2008, section 352.04, subdivision 1, is amended to read:


Subdivision 1.

Fund created.

deleted text begin(a)deleted text end There is created a special fund to be known as the
general state employees retirement fund. In that fund, employee contributions, employer
contributions, and other amounts authorized by law must be deposited.

deleted text begin (b) The general state employees retirement plan of the Minnesota State Retirement
System must participate in the Minnesota postretirement investment fund. The amounts
provided in section 352.119 must be deposited in the Minnesota postretirement investment
fund.
deleted text end

Sec. 11.

Minnesota Statutes 2008, section 352.04, subdivision 12, is amended to read:


Subd. 12.

Fund disbursement restricted.

The general state employees retirement
fund deleted text beginand the participation in the Minnesota postretirement investment funddeleted text end must be
disbursed only for the purposes provided by law. The expenses of the system and any
benefits provided by lawdeleted text begin, other than benefits payable from the Minnesota postretirement
investment fund,
deleted text end must be paid from the general state employees retirement fund. The
retirement allowances, retirement annuities, and disability benefits, as well as refunds of
any sum remaining to the credit of a deceased retired employee or a disabled employee
must be paid deleted text beginonlydeleted text end from the general state employees retirement fund deleted text beginafter the needs
have been certified and the amounts withdrawn from the participation in the Minnesota
postretirement investment fund under section 11A.18
deleted text end. The amounts necessary to make the
payments from the general state employees retirement fund deleted text beginand the participation in the
Minnesota postretirement investment fund
deleted text end are annually appropriated from deleted text beginthese fundsdeleted text end
new text begin that fund new text endfor those purposes.

Sec. 12.

Minnesota Statutes 2008, section 352.061, is amended to read:


352.061 INVESTMENT BOARD TO INVEST FUNDS.

The director shall, from time to time, certify to the State Board of Investment any
portions of the state employees retirement fund that in the judgment of the director are
not required for immediate use. deleted text beginAssets from the state employees retirement fund must
be transferred to the Minnesota postretirement investment fund as provided in section
11A.18.
deleted text end The State Board of Investment shall invest and reinvest sums so deleted text begintransferred, ordeleted text end
certifieddeleted text begin,deleted text end in securities that are duly authorized legal investments under section 11A.24.

Sec. 13.

Minnesota Statutes 2008, section 352.113, is amended by adding a subdivision
to read:


new text begin Subd. 13. new text end

new text begin Postretirement adjustment eligibility. new text end

new text begin A disability benefit under this
section is eligible for postretirement adjustments under section 356.415.
new text end

Sec. 14.

Minnesota Statutes 2008, section 352.115, is amended by adding a subdivision
to read:


new text begin Subd. 14. new text end

new text begin Postretirement adjustment eligibility. new text end

new text begin A retirement annuity under
this section and section 352.116 is eligible for postretirement adjustments under section
356.415.
new text end

Sec. 15.

Minnesota Statutes 2008, section 352.12, is amended by adding a subdivision
to read:


new text begin Subd. 2c. new text end

new text begin Postretirement adjustment eligibility. new text end

new text begin A survivor benefit under
subdivision 2, 2a, or 2b is eligible for postretirement adjustments under section 356.415.
new text end

Sec. 16.

Minnesota Statutes 2008, section 352.75, subdivision 3, is amended to read:


Subd. 3.

Existing retired members and benefit recipients.

As of July 1, 1978,
the liability for all retirement annuities, disability benefits, survivorship annuities, and
survivor of deceased active employee benefits paid or payable by the former Metropolitan
Transit Commission-Transit Operating Division employees retirement fund is transferred
to the Minnesota State Retirement System, and is no longer the liability of the former
Metropolitan Transit Commission-Transit Operating Division employees retirement
fund. deleted text beginThe required reserves for retirement annuities, disability benefits, and optional
joint and survivor annuities in effect on June 30, 1978, and the required reserves for the
increase in annuities and benefits provided under subdivision 6 must be determined using
a five percent interest assumption and the applicable Minnesota State Retirement System
mortality table and shall be transferred by the Minnesota State Retirement System to
the Minnesota postretirement investment fund on July 1, 1978, but shall be considered
transferred as of June 30, 1978. The annuity or benefit amount in effect on July 1, 1978,
including the increase granted under subdivision 6, must be used for adjustments made
under section 11A.18.
deleted text end For persons receiving benefits as survivors of deceased former
retirement annuitants, the benefits must be considered as having commenced on the date
on which the retirement annuitant began receiving the retirement annuity.

Sec. 17.

Minnesota Statutes 2008, section 352.75, subdivision 4, is amended to read:


Subd. 4.

Existing deferred retirees.

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

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

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

The deferred retirement annuity of any person to whom this subdivision applies
must be augmented. The required reserves applicable to the deferred retirement annuity,
determined as of the date the allowance begins to accrue using an appropriate mortality
table and an interest assumption of five percent, must be augmented by interest at the rate
of five percent per year compounded annually from January 1, 1978, to January 1, 1981,
and three percent per year compounded annually from January 1, 1981, to the first day
of the month in which the annuity begins to accrue. deleted text beginUpondeleted text end new text beginAfter new text endthe commencement of
the retirement annuity, the deleted text beginrequired reserves for thedeleted text end annuity deleted text beginmust be transferred to the
Minnesota postretirement investment fund in accordance with subdivision 2 and section
352.119
deleted text endnew text begin is eligible for postretirement adjustments under section 356.415new text end. On applying
for a retirement annuity under this subdivision, the person is entitled to elect a joint and
survivor optional annuity under section 352.116, subdivision 3.

Sec. 18.

Minnesota Statutes 2008, section 352.911, subdivision 3, is amended to read:


Subd. 3.

Investment.

deleted text beginThe correctional employees retirement fund shall participate
in the Minnesota postretirement investment fund and in that fund there shall be deposited
the amounts provided in section 352.119.
deleted text end The deleted text beginbalance of anydeleted text end assets of the fund deleted text beginshalldeleted text end
new text begin must new text endbe deposited in the Minnesota combined investment funds as provided in section
11A.14, if applicable, or otherwise under section 11A.23.

Sec. 19.

Minnesota Statutes 2008, section 352.911, subdivision 5, is amended to read:


Subd. 5.

Fund disbursement restricted.

The correctional employees retirement
fund deleted text beginand its share of participation in the Minnesota postretirement investment fund shalldeleted text end
new text begin must new text endbe disbursed only for the purposes provided for in the applicable provisions in this
chapter. The proportional share of the expenses of the system and any benefits provided
in deleted text beginsectionsdeleted text endnew text begin sectionnew text end 352.90 deleted text beginto 352.951, other than benefits payable from the Minnesota
postretirement investment fund, shall
deleted text end new text beginmust new text endbe paid from the correctional employees
retirement fund. The retirement allowances, retirement annuities, the disability benefits,
the survivorship benefits, and any refunds of accumulated deductions deleted text beginshalldeleted text endnew text begin mustnew text end be paid
deleted text begin onlydeleted text end from the correctional employees retirement fund deleted text beginafter those needs have been certified
by the executive director and the amounts withdrawn from the share of participation in the
Minnesota postretirement fund under section 11A.18
deleted text end. The amounts necessary to make the
payments from the correctional employees retirement fund deleted text beginand the participation in the
Minnesota postretirement investment fund
deleted text end are annually appropriated from deleted text beginthose fundsdeleted text end
new text begin that fund new text endfor those purposes.

Sec. 20.

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


new text begin Subd. 7. new text end

new text begin Postretirement adjustment eligibility. new text end

new text begin A retirement annuity under this
section is eligible for postretirement adjustments under section 356.415.
new text end

Sec. 21.

Minnesota Statutes 2008, section 352.931, is amended by adding a subdivision
to read:


new text begin Subd. 6. new text end

new text begin Postretirement adjustment eligibility. new text end

new text begin A survivor benefit under this
section is eligible for postretirement adjustments under section 356.415.
new text end

Sec. 22.

Minnesota Statutes 2008, section 352.95, is amended by adding a subdivision
to read:


new text begin Subd. 8. new text end

new text begin Postretirement adjustment eligibility. new text end

new text begin A disability benefit under this
section is eligible for postretirement adjustments under section 356.415.
new text end

Sec. 23.

Minnesota Statutes 2008, section 352B.02, subdivision 1d, is amended to read:


Subd. 1d.

Fund revenue and expenses.

The amounts provided for in this section
must be credited to the State Patrol retirement fund. All money received must be deposited
by the commissioner of finance in the State Patrol retirement fund. The fund must be used
to pay the administrative expenses of the retirement fund, and the benefits and annuities
provided in this chapter. deleted text beginAppropriate amounts shall be transferred to or withdrawn from
the Minnesota postretirement investment fund as provided in section 352B.26.
deleted text end

Sec. 24.

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


new text begin Subd. 4. new text end

new text begin Postretirement adjustment eligibility. new text end

new text begin A retirement annuity under this
section is eligible for postretirement adjustments under section 356.415.
new text end

Sec. 25.

Minnesota Statutes 2008, section 352B.10, is amended by adding a
subdivision to read:


new text begin Subd. 6. new text end

new text begin Postretirement adjustment eligibility. new text end

new text begin A disability benefit under this
section is eligible for postretirement adjustments under section 356.415.
new text end

Sec. 26.

Minnesota Statutes 2008, section 352B.11, is amended by adding a subdivision
to read:


new text begin Subd. 2e. new text end

new text begin Postretirement adjustment eligibility. new text end

new text begin A survivor benefit under
subdivision 2, 2b, or 2c is eligible for postretirement adjustments under section 356.415.
new text end

Sec. 27.

Minnesota Statutes 2008, section 352C.10, is amended to read:


352C.10 BENEFIT ADJUSTMENTS.

Retirement allowances payable to retired constitutional officers and surviving spouse
benefits payable must be adjusted deleted text beginin 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
deleted text endnew text begin under section 356.415new text end.

Sec. 28.

Minnesota Statutes 2008, section 352D.06, subdivision 1, is amended to read:


Subdivision 1.

Annuity; reserves.

When a participant attains at least age 55,
terminates from covered service, and applies for a retirement annuity, the cash value of the
participant's shares deleted text beginshalldeleted text end new text beginmust new text endbe transferred to the deleted text beginMinnesota postretirement investmentdeleted text end
new text begin general state employees retirement new text endfund and new text beginmust be new text endused to provide an annuity for the
retired employee based upon the participant's age when the benefit begins to accrue
according to the reserve basis used by the general state employees retirement plan in
determining pensions and reserves.new text begin The annuity under this subdivision is eligible for
postretirement adjustments under section 356.415.
new text end

Sec. 29.

Minnesota Statutes 2008, section 352D.065, is amended by adding a
subdivision to read:


new text begin Subd. 3a. new text end

new text begin Postretirement adjustment eligibility. new text end

new text begin A disability benefit under this
section is eligible for postretirement adjustments under section 356.415.
new text end

Sec. 30.

Minnesota Statutes 2008, section 352D.075, is amended by adding a
subdivision to read:


new text begin Subd. 2b. new text end

new text begin Postretirement adjustment eligibility. new text end

new text begin A survivor benefit under this
section is eligible for postretirement adjustments under section 356.415.
new text end

Sec. 31.

Minnesota Statutes 2008, section 353.06, is amended to read:


353.06 STATE BOARD OF INVESTMENT TO INVEST FUNDS.

The executive director shall from time to time certify to the State Board of
Investment for investment such portions of the retirement fund as in its judgment may not
be required for immediate use. deleted text beginAssets from the public employees retirement fund shall
be transferred to the Minnesota postretirement investment fund as provided in section
11A.18.
deleted text end The State Board of Investment shall thereupon invest and reinvest the sum so
certified, or transferred, in such securities as are duly authorized as legal investments for
state employees retirement fund and shall have authority to sell, convey, and exchange
such securities and invest and reinvest the securities when it deems it desirable to do so
and shall sell securities upon request of the board of trustees when such funds are needed
for its purposes. All of the provisions regarding accounting procedures and restrictions
and conditions for the purchase and sale of securities deleted text beginfor the state employees retirement
fund shall
deleted text end new text beginunder chapter 11A must new text endapply to the accounting, purchase and sale of securities
for the public employees retirement fund.

Sec. 32.

Minnesota Statutes 2008, section 353.27, subdivision 1, is amended to read:


Subdivision 1.

Income; disbursements.

There is a special fund known as the
"public employees retirement fund," the "retirement fund," or the "fund," which deleted text beginshalldeleted text endnew text begin
must
new text end include all the assets of the association. This fund deleted text beginshalldeleted text endnew text begin mustnew text end be credited with all
contributions, all interest and all other income authorized by law. From this fund there
is appropriated the payments authorized by this chapter in the amounts and at such time
provided herein, including the expenses of administering the funddeleted text begin, and including the
proper share of the Minnesota postretirement investment fund
deleted text end.

Sec. 33.

Minnesota Statutes 2008, section 353.29, is amended by adding a subdivision
to read:


new text begin Subd. 9. new text end

new text begin Postretirement adjustment eligibility. new text end

new text begin An annuity under this section or
section 353.30 is eligible for postretirement adjustments under section 356.415.
new text end

Sec. 34.

Minnesota Statutes 2008, section 353.31, subdivision 1b, is amended to read:


Subd. 1b.

Joint and survivor option.

(a) Prior to payment of a surviving spouse
benefit under subdivision 1, the surviving spouse may elect to receive the 100 percent
joint and survivor optional annuity under section 353.32, subdivision 1a, rather than a
surviving spouse benefit.

(b) If there is a dependent child or children, and the 100 percent joint and survivor
optional annuity for the surviving spouse, when added to the dependent children's benefit
under subdivisions 1 and 1a, exceeds an amount equal to 70 percent of the member's
specified average monthly salary, the 100 percent joint and survivor annuity under section
353.32, subdivision 1a, must be reduced by the amount necessary so that the total family
benefit does not exceed the 70 percent maximum family benefit amount under subdivision
1a.

(c) The 100 percent joint and survivor optional annuity must be restored to the
surviving spouse, plus applicable postretirement deleted text beginfunddeleted text end adjustments under new text beginMinnesota
Statutes 2008,
new text endsection 356.41new text begin, through January 1, 2009, and thereafter under section
356.415
new text end, as the dependent child or children become no longer dependent under section
353.01, subdivision 15.

Sec. 35.

Minnesota Statutes 2008, section 353.31, is amended by adding a subdivision
to read:


new text begin Subd. 12. new text end

new text begin Postretirement adjustment eligibility. new text end

new text begin A survivor benefit under
subdivision 1 or 1b or section 353.32, subdivision 1a, 1b, or 1c is eligible for
postretirement adjustments under section 356.415.
new text end

Sec. 36.

Minnesota Statutes 2008, section 353.33, subdivision 3b, is amended to read:


Subd. 3b.

Optional annuity election.

A disabled member may elect to receive the
normal disability benefit or an optional annuity under section 353.30, subdivision 3. The
election of an optional annuity must be made prior to the commencement of payment of
the disability benefit. The optional annuity must begin to accrue on the same date as
provided for the disability benefit.

(1) If a person who is not the spouse of a member is named as beneficiary of the
joint and survivor optional annuity, the person is eligible to receive the annuity only
if the spouse, on the disability application form prescribed by the executive director,
permanently waives the surviving spouse benefits under sections 353.31, subdivision 1,
and 353.32, subdivision 1a. If the spouse of the member refuses to permanently waive
the surviving spouse coverage, the selection of a person other than the spouse of the
member as a joint annuitant is invalid.

(2) If the spouse of the member permanently waives survivor coverage, the
dependent children, if any, continue to be eligible for survivor benefits under section
353.31, subdivision 1, including the minimum benefit in section 353.31, subdivision 1a.
The designated optional annuity beneficiary may draw the monthly benefit; however, the
amount payable to the dependent child or children and joint annuitant must not exceed
the 70 percent maximum family benefit under section 353.31, subdivision 1a. If the
maximum is exceeded, the benefit of the joint annuitant must be reduced to the amount
necessary so that the total family benefit does not exceed the 70 percent maximum family
benefit amount.

(3) If the spouse is named as the beneficiary of the joint and survivor optional
annuity, the spouse may draw the monthly benefits; however, the amount payable to
the dependent child or children and the joint annuitant must not exceed the 70 percent
maximum family benefit under section 353.31, subdivision 1a. If the maximum is
exceeded, each dependent child will receive ten percent of the member's specified
average monthly salary, and the benefit to the joint annuitant must be reduced to the
amount necessary so that the total family benefit does not exceed the 70 percent maximum
family benefit amount. The joint and survivor optional annuity must be restored to the
surviving spouse, plus applicable postretirement adjustments under new text beginMinnesota Statutes
2008,
new text endsection 356.41new text begin or section 356.415new text end, as the dependent child or children become no
longer dependent under section 353.01, subdivision 15.

Sec. 37.

Minnesota Statutes 2008, section 353.33, subdivision 7, is amended to read:


Subd. 7.

Partial reemployment.

If, following a work or non-work-related injury
or illness, a disabled person who remains totally and permanently disabled as defined
in section 353.01, subdivision 19, has income from employment that is not substantial
gainful activity and the rate of earnings from that employment are less than the salary
rate at the date of disability or the salary rate currently paid for positions similar to the
employment position held by the disabled person immediately before becoming disabled,
whichever is greater, the executive director shall continue the disability benefit in an
amount that, when added to the earnings and any workers' compensation benefit, does not
exceed the salary rate at the date of disability or the salary currently paid for positions
similar to the employment position held by the disabled person immediately before
becoming disabled, whichever is higher. The disability benefit under this subdivision may
not exceed the disability benefit originally allowed, plus any postretirement adjustments
payable after December 31, 1988, in accordance with new text beginMinnesota Statutes 2008, new text endsection
11A.18, subdivision 10new text begin, or Minnesota Statutes 2008, section 356.41, through January 1,
2009, and thereafter as provided in section 356.415
new text end. No deductions for the retirement fund
may be taken from the salary of a disabled person who is receiving a disability benefit
as provided in this subdivision.

Sec. 38.

Minnesota Statutes 2008, section 353.33, is amended by adding a subdivision
to read:


new text begin Subd. 13. new text end

new text begin Postretirement adjustment eligibility. new text end

new text begin A disability benefit under this
section is eligible for postretirement adjustments under section 356.415.
new text end

Sec. 39.

Minnesota Statutes 2008, section 353.651, is amended by adding a subdivision
to read:


new text begin Subd. 5. new text end

new text begin Postretirement adjustment eligibility. new text end

new text begin An annuity under this section is
eligible for postretirement adjustments under section 356.415.
new text end

Sec. 40.

Minnesota Statutes 2008, section 353.656, subdivision 5a, is amended to read:


Subd. 5a.

Cessation of disability benefit.

(a) The association shall cease the
payment of any disability benefit the first of the month following the reinstatement of a
member to full time or less than full-time service in a position covered by the police
and fire fund.

(b) A disability benefit paid to a disabled member of the police and fire plan, that
was granted under laws in effect after June 30, 2007, terminates at the end of the month in
which the member:

(1) reaches normal retirement age;

(2) if the disability benefit is payable for a 60-month period as determined under
subdivisions 1 and 3, as applicable, the first of the month following the expiration of
the 60-month period; or

(3) if the disabled member so chooses, the end of the month in which the member
has elected to convert to an early retirement annuity under section 353.651, subdivision 4.

(c) If the police and fire plan member continues to be disabled when the disability
benefit terminates under this subdivision, the member is deemed to be retired. The
individual is entitled to receive a normal retirement annuity or an early retirement annuity
under section 353.651, whichever is applicable, as further specified in paragraph (d)
or (e). If the individual did not previously elect an optional annuity under subdivision
1a, paragraph (a), the individual may elect an optional annuity under subdivision 1a,
paragraph (b).

(d) A member of the police and fire plan who is receiving a disability benefit under
this section may, upon application, elect to receive an early retirement annuity under
section 353.651, subdivision 4, at any time after attaining age 50, but must convert to a
retirement annuity no later than the end of the month in which the disabled member attains
normal retirement age. An early retirement annuity elected under this subdivision must be
calculated on the disabled member's accrued years of service and average salary as defined
in section 353.01, subdivision 17a, and when elected, the member is deemed to be retired.

(e) When an individual's benefit is recalculated as a retirement annuity under this
section, the annuity must be based on clause (1) or clause (2), whichever provides the
greater amount:

(1) the benefit amount at the time of reclassification, including all prior adjustments
provided under new text beginMinnesota Statutes 2008, new text endsection 11A.18new text begin, through January 1, 2009, and
thereafter as provided in section 356.415
new text end; or

(2) a benefit amount computed on the member's actual years of accrued allowable
service credit and the law in effect at the time the disability benefit first accrued, plus any
increases that would have applied since that date under section new text beginMinnesota Statutes 2008,
new text end11A.18
new text begin, through January 1, 2009, and thereafter as provided in section 356.415new text end.

Sec. 41.

Minnesota Statutes 2008, section 353.656, is amended by adding a subdivision
to read:


new text begin Subd. 14. new text end

new text begin Postretirement adjustment eligibility. new text end

new text begin A disability benefit under this
section is eligible for postretirement adjustments under section 356.415.
new text end

Sec. 42.

Minnesota Statutes 2008, section 353.657, subdivision 3a, is amended to read:


Subd. 3a.

Maximum and minimum family benefits.

(a) The maximum monthly
benefit per family must not exceed the following percentages of the member's average
monthly salary as specified in subdivision 3:

(1) 80 percent, if the member's death was a line of duty death; or

(2) 70 percent, if the member's death was not a line of duty death or occurred while
the member was receiving a disability benefit that accrued before July 1, 2007.

(b) The minimum monthly benefit per family, including the joint and survivor
optional annuity under subdivision 2a, and section 353.656, subdivision 1a, must not be
less than the following percentage of the member's average monthly salary as specified in
subdivision 3:

(1) 60 percent, if the death was a line of duty death; or

(2) 50 percent, if the death was not a line of duty death or occurred while the member
was receiving a disability benefit that accrued before July 1, 2007.

(c) If the maximum under paragraph (a) is exceeded, the monthly benefit of the
joint annuitant must be reduced to the amount necessary so that the total family benefit
does not exceed the applicable maximum. The joint and survivor optional annuity must
be restored, plus applicable postretirement adjustments under new text beginMinnesota Statutes 2008,
new text endsection 356.41new text begin or section 356.415new text end, as the dependent child or children become no longer
dependent under section 353.01, subdivision 15.

Sec. 43.

Minnesota Statutes 2008, section 353.657, is amended by adding a subdivision
to read:


new text begin Subd. 5. new text end

new text begin Postretirement adjustment eligibility. new text end

new text begin A survivor benefit under this
section is eligible for postretirement adjustments under section 356.415.
new text end

Sec. 44.

Minnesota Statutes 2008, section 353.665, subdivision 3, is amended to read:


Subd. 3.

Transfer of assets.

Unless the municipality has elected to retain the
consolidation account under subdivision 1, paragraph (b), the assets of the former local
police or fire consolidation account must be transferred and upon transfer, the actuarial
value of the assets of a former local police or fire consolidation account less an amount
equal to the residual assets as determined under subdivision 7, paragraph (f), are the
assets of the public employees police and fire fund as of July 1, 1999. deleted text beginThe participation
of a consolidation account in the Minnesota postretirement investment fund becomes
part of the participation of the public employees police and fire fund in the Minnesota
postretirement investment fund.
deleted text end The deleted text beginremainingdeleted text end assets, excluding the amounts for
distribution under subdivision 7, paragraph (f), become an asset of the public employees
police and fire fund. The public employees police and fire fund also must be credited as an
asset with the amount of receivable assets under subdivision 7, paragraph (e).

Sec. 45.

Minnesota Statutes 2008, section 353A.02, subdivision 14, is amended to read:


Subd. 14.

Ineligible investments.

"Ineligible investments" means any investment
security or other asset held by the relief association at or after the initiation of the
consolidation procedure which does not comply with the applicable requirements or
limitations of sections 11A.09, deleted text begin11A.18,deleted text end 11A.23, and 11A.24.

Sec. 46.

Minnesota Statutes 2008, section 353A.02, subdivision 23, is amended to read:


Subd. 23.

Postretirement adjustment.

"Postretirement adjustment" means any
periodic or regular procedure for modifying the amount of a retirement annuity, service
pension, disability benefit, or survivor benefit after the start of that annuity, pension,
or benefit, including but not limited to modifications of amounts deleted text beginfrom the Minnesota
postretirement investment fund
deleted text end under section deleted text begin11A.18, subdivision 9deleted text endnew text begin 356.415new text end, or any
benefit escalation or benefit amount modification based on changes in the salaries payable
to active police officers or salaried firefighters or changes in a cost-of-living index as
provided for in the existing relief association benefit plan.

Sec. 47.

Minnesota Statutes 2008, section 353A.05, subdivision 1, is amended to read:


Subdivision 1.

Commission actions.

(a) Upon initiation of consolidation as
provided in section 353A.04, the executive director of the commission shall direct the
actuary retained under section 356.214 to undertake the preparation of the actuarial
calculations necessary to complete the consolidation.

(b) These actuarial calculations shall include for each active member, each deferred
former member, each retired member, and each current beneficiary the computation of the
present value of future benefits, the future normal costs, if any, and the actuarial accrued
liability on the basis of the existing relief association benefit plan and on the basis of the
public employees police and fire fund benefit plan. These actuarial calculations shall also
include for the total active, deferred, retired, and benefit recipient membership the sum
of the present value of future benefits, the future normal costs, if any, and the actuarial
accrued liability on the basis of the existing relief association benefit plan, on the basis of
the public employees police and fire fund benefit plan, and on the basis of the benefit plan
which produced the largest present value of future benefits for each person. The actuarial
calculations shall be prepared using the entry age actuarial cost method for all components
of the benefit plan and using the actuarial assumptions applicable to the fund for the
most recent actuarial valuation prepared under section 356.215, except that the actuarial
calculations on the basis of the existing relief association benefit plan shall be prepared
using an interest rate actuarial assumption during the postretirement period which is in
the same amount as the interest rate actuarial assumption applicable to the preretirement
period. The actuarial calculations shall include the computation of the present value of the
initial postretirement adjustment anticipated by the executive director of the state board as
payable after the effective date of the consolidation deleted text beginfrom the Minnesota postretirement
investment fund
deleted text end under section deleted text begin11A.18deleted text endnew text begin 356.415new text end.

(c) The chief administrative officer of the relief association shall, upon request,
provide in a timely manner to the executive director of the commission and to the actuary
retained under section 356.214 the most current available information or documents,
whichever applies, regarding the demographics of the active, deferred, retired, and
benefit recipient membership of the relief association, the financial condition of the relief
association, and the existing benefit plan of the relief association.

(d) Upon completion of the actuarial calculations required by this subdivision, the
actuary retained under section 356.214 shall issue a report in the form of an appropriate
summary of the actuarial calculations and shall provide a copy of that report to the
executive director of the commission, the executive director of the Public Employees
Retirement Association, the chief administrative officer of the relief association, the chief
administrative officer of the municipality in which the relief association is located, and
the state auditor.

Sec. 48.

Minnesota Statutes 2008, section 353A.05, subdivision 2, is amended to read:


Subd. 2.

State board actions.

(a) Upon approval of consolidation by the
membership as provided in section 353A.04, the executive director of the state board
shall review the existing investment portfolio of the relief association for compliance
with the requirements and limitations set forth in sections 11A.09, 11A.14, deleted text begin11A.18,deleted text end
11A.23, and 11A.24 and for appropriateness for retention in the light of the established
investment objectives of the state board. The executive director of the state board, using
any reporting service retained by the state board, shall determine the approximate market
value of the existing assets of the relief association upon the effective date of consolidation
and the transfer of assets from the relief association to the individual relief association
consolidation accounts at market value.

(b) The state board may require that the relief association liquidate any investment
security or other item of value which is determined to be ineligible or inappropriate for
retention by the state board. The liquidation shall occur before the effective date of
consolidation and transfer of assets.

(c) If requested to do so by the chief administrative officer of the relief association
or of the municipality, the state board shall provide advice on the means and procedures
available to liquidate investment securities and other assets determined to be ineligible or
inappropriate.

Sec. 49.

Minnesota Statutes 2008, section 353A.08, subdivision 1, is amended to read:


Subdivision 1.

Election of coverage by current retirees.

(a) A person who is
receiving a service pension, disability benefit, or survivor benefit is eligible to elect benefit
coverage provided under the relevant provisions of the public employees police and fire
fund benefit plan or to retain benefit coverage provided under the relief association benefit
plan in effect on the effective date of the consolidation. The relevant provisions of the
public employees police and fire fund benefit plan for the person electing that benefit
coverage are limited to deleted text beginparticipation in the Minnesota postretirement investment fund fordeleted text end
any future postretirement adjustments new text beginunder section 356.415 new text endbased on the amount of
the benefit or pension payable on December 31, if December 31 is the effective date of
consolidation, or on the December 1 following the effective date of the consolidation, if
other than December 31. The survivor benefit payable on behalf of any service pension
or disability benefit recipient who elects benefit coverage under the public employees
police and fire fund benefit plan must be calculated under the relief association benefit
plan and is subject to deleted text beginparticipation in the Minnesota postretirement investment fund for
any
deleted text end future postretirement adjustments new text beginunder section 356.415 new text endbased on the amount of the
survivor benefit payable.

(b) A survivor benefit calculated under the relief association benefit plan which is first
payable after June 30, 1997, to the surviving spouse of a retired member of a consolidation
account who, before July 1, 1997, chose deleted text beginto participate in the Minnesotadeleted text end postretirement
deleted text begin investment funddeleted text end new text beginadjustments new text endas provided under deleted text beginthis subdivisiondeleted text end new text beginsection 356.415 new text endmust be
increased on the effective date of the survivor benefit 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 and approved by the actuary retained under section 356.214.

(c) By electing the public employees police and fire fund benefit plan, a current
service pension or disability benefit recipient who, as of the first January 1 occurring after
the effective date of consolidation, has been receiving the pension or benefit for at least
seven months, or any survivor benefit recipient who, as of the first January 1 occurring
after the effective date of consolidation, has been receiving the benefit on the person's own
behalf or in combination with a prior applicable service pension or disability benefit for at
least seven months is eligible to receive a partial adjustment payable deleted text beginfrom the Minnesota
postretirement investment fund
deleted text end under section deleted text begin11A.18, subdivision 9deleted text endnew text begin 356.415new text end.

(d) The election by any pension or benefit recipient must be made on or before
the deadline established by the board of the Public Employees Retirement Association
in a manner that recognizes the number of persons eligible to make the election and the
anticipated time required to conduct any required benefit counseling.

Sec. 50.

Minnesota Statutes 2008, section 353A.08, subdivision 3, is amended to read:


Subd. 3.

Election of coverage by active members.

(a) A person who is an active
member of a police or fire relief association, other than a volunteer firefighter, has the
option to elect benefit coverage under the relevant provisions of the public employees
police and fire fund or to retain benefit coverage provided by the relief association benefit
plan in effect on the effective date of consolidation. The relevant provisions of the public
employee police and fire fund benefit plan for the person electing that benefit coverage
are the relevant provisions of the public employee police and fire fund benefit plan
applicable to retirement annuities, disability benefits, and survivor benefits, including
deleted text begin participation in the Minnesotadeleted text end postretirement deleted text begininvestment funddeleted text endnew text begin adjustments under section
356.415
new text end, but excluding any provisions governing the purchase of credit for prior service
or making payments in lieu of member contribution deductions applicable to any period
which occurred before the effective date of consolidation.

(b) An active member is eligible to make an election at one of the following times:

(1) within six months of the effective date of consolidation;

(2) between the date on which the active member attains the age of 49 years and six
months and the date on which the active member attains the age of 50 years; or

(3) on the date on which the active member terminates active employment for
purposes of receiving a service pension or disability benefits, or within 90 days of the
date the member terminates active employment and defers receipt of a service pension,
whichever applies.

Sec. 51.

Minnesota Statutes 2008, section 353A.081, subdivision 2, is amended to read:


Subd. 2.

Election of coverage.

(a) Individuals eligible under subdivision 1 may
elect, on a form prescribed by the executive director of the Public Employees Retirement
Association, to have survivor benefits calculated under the relevant provisions of the
public employees police and fire fund benefit plan or to have survivor benefits calculated
under the relief association benefit plan. The relevant provisions of the public employee
police and fire fund benefit plan for the person electing that benefit coverage are the
relevant provisions of the public employee police and fire fund benefit plan applicable
to survivor benefits, including deleted text beginparticipation in the Minnesotadeleted text end postretirement deleted text begininvestment
fund
deleted text endnew text begin adjustments under section 356.415new text end.

(b) If the election results in an increased benefit amount to the surviving spouse
eligible under subdivision 1, or to eligible children if there is no surviving spouse, the
increased benefit accrues as of the date on which the survivor benefits payable to the
survivors from the consolidation account were first paid. The back payment of any
increase in prior benefit amounts, plus any postretirement adjustments payable under
section deleted text begin356.41deleted text endnew text begin 356.415new text end, or any increase payable under the local relief association bylaws
is payable as soon as practicable after the effective date of the election.

Sec. 52.

Minnesota Statutes 2008, section 353A.09, subdivision 1, is amended to read:


Subdivision 1.

Establishment of consolidation accounts.

(a) The board of trustees
of the Public Employees Retirement Association shall establish a separate consolidation
account for each local relief association of a municipality that consolidates with the Public
Employees Retirement Association. The association shall credit to the consolidation
account the assets of the individual consolidating local relief association upon transfer,
member contributions received after consolidation under subdivision 4, municipal
contributions received after consolidation under subdivision 5, and a proportionate share
of any investment income earned after consolidation. From the consolidation account,
the association shall pay deleted text beginfor the transfer of any required reserves to the Minnesota
postretirement investment fund on account of persons electing the type of benefit coverage
provided by the public employees police and fire fund under subdivisions 2 and 3 and
section 353.271, subdivision 2,
deleted text end the pension and benefit amounts on account of persons
electing coverage by the relief association benefit plan under section 353A.08, the benefit
amounts deleted text beginnotdeleted text end payable deleted text beginfrom the Minnesota postretirement investment funddeleted text end on account of
persons electing the type of benefit coverage provided by the public employees police and
fire fund under section 353A.08, and any direct administrative expenses related to the
consolidation account, and the proportional share of the general administrative expenses
of the association.

(b) Except as otherwise provided for in this section, the liabilities and the assets
of a consolidation account must be considered for all purposes to be separate from the
balance of the public employees police and fire fund. The consolidation account must be
subject to separate accounting, a separate actuarial valuation, and must be reported as a
separate exhibit in any annual financial report or actuarial valuation report of the public
employees police and fire consolidation fund, whichever applies. The executive director
of the public employees retirement association shall maintain separate accounting records
and balances for each consolidation account.

Sec. 53.

Minnesota Statutes 2008, section 353A.10, subdivision 2, is amended to read:


Subd. 2.

Collection of late contributions.

In the event of a refusal by a
municipality in which was located a local police or firefighters relief association which
has consolidated with the fund to pay to the fund any amount or amounts due under
section 353A.09, subdivisions deleted text begin2deleted text endnew text begin 4new text end to 6, the executive director of the public employees
retirement association may notify the Department of Revenue, the Department of Finance,
and the state auditor of the refusal and commence the necessary procedure to collect the
amount or amounts due from the amount of any state aid under sections 69.011 to 69.051,
amortization state aid under section 423A.02, or supplemental amortization state aid under
Laws 1984, chapter 564, section 48, as amended by Laws 1986, chapter 359, section 20,
which is payable to the municipality or to certify the amount or amounts due to the county
auditor for inclusion in the next tax levy of the municipality or for collection from other
revenue available to the municipality, or both.

Sec. 54.

Minnesota Statutes 2008, section 353A.10, subdivision 3, is amended to read:


Subd. 3.

Levy and bonding authority.

A municipality in which was located a local
police or firefighters relief association that has consolidated with the fund may issue
general obligation bonds of the municipality to defray all or a portion of the principal
amounts specified in section 353A.09, subdivisions deleted text begin2deleted text endnew text begin 4new text end to 6, or certify to the county
auditor a levy in the amount necessary to defray all or a portion of the principal amount
specified in section 353A.09, subdivisions deleted text begin2deleted text endnew text begin 4new text end to 6, or the annual amount specified in
section 353A.09, subdivisions deleted text begin2deleted text endnew text begin 4new text end to 6. The municipality may pledge the full faith, credit,
and taxing power of the municipality for the payment of the principal of and interest on the
general obligation bonds. Any municipal bond may be issued without an election under
section 475.58 and may not be included in the net debt of the municipality for purposes of
any charter or statutory debt limitation, nor may any tax levy for the payment of bond
principal or interest be subject to any limitation concerning rate or amount established
by charter or law.

Sec. 55.

Minnesota Statutes 2008, section 353E.01, subdivision 3, is amended to read:


Subd. 3.

Investment.

deleted text begin (a) The public employees local government correctional
service retirement fund participates in the Minnesota postretirement investment fund.
deleted text end

deleted text begin (b) The amounts provided in section 353.271 must be deposited in that fund.
deleted text end

deleted text begin (c) The balance of anydeleted text end Assets of the new text beginpublic employees local government correctional
service retirement
new text endfund must be deposited in the Minnesota combined investment fund as
provided in section 11A.14, if applicable, or otherwise invested under section 11A.23.

Sec. 56.

Minnesota Statutes 2008, section 353E.01, subdivision 5, is amended to read:


Subd. 5.

Fund disbursement restricted.

(a) The public employees local
government correctional service retirement fund deleted text beginand its share of participation in the
Minnesota postretirement investment fund
deleted text end may be disbursed only for the purposes
provided for in this chapter.

(b) The proportional share of the necessary and reasonable administrative expenses
of the association and any benefits provided in this chapterdeleted text begin, other than benefits payable
from the Minnesota postretirement investment fund,
deleted text end must be paid from the public
employees local government correctional service retirement fund. Retirement annuities,
disability benefits, survivorship benefits, and any refunds of accumulated deductions may
be paid only from the correctional service retirement fund after those needs have been
certified by the executive director deleted text beginand any applicable amounts withdrawn from the share
of participation in the Minnesota postretirement fund under section 11A.18
deleted text end.

(c) The amounts necessary to make the payments from the public employees local
government correctional service retirement fund deleted text beginand its participation in the Minnesota
postretirement investment fund
deleted text end are annually appropriated from those funds for those
purposes.

Sec. 57.

Minnesota Statutes 2008, section 353E.04, is amended by adding a subdivision
to read:


new text begin Subd. 7. new text end

new text begin Postretirement adjustment eligibility. new text end

new text begin An annuity under this section is
eligible for postretirement adjustments under section 356.415.
new text end

Sec. 58.

Minnesota Statutes 2008, section 353E.06, is amended by adding a subdivision
to read:


new text begin Subd. 9. new text end

new text begin Postretirement adjustment eligibility. new text end

new text begin A disability benefit under this
section is eligible for postretirement adjustments under section 356.415.
new text end

Sec. 59.

Minnesota Statutes 2008, section 353E.07, is amended by adding a subdivision
to read:


new text begin Subd. 8. new text end

new text begin Postretirement adjustment eligibility. new text end

new text begin A survivor benefit under this
section is eligible for postretirement adjustments under section 356.415.
new text end

Sec. 60.

Minnesota Statutes 2008, section 354.07, subdivision 4, is amended to read:


Subd. 4.

Certification of funds to State Board of Investment.

It deleted text beginshall bedeleted text endnew text begin isnew text end
the duty of the board from time to time to certify to the State Board of Investment for
investment as much of the funds in its hands as shall not be needed for current purposes.
deleted text begin Such funds that are certified as to investment in the postretirement investment fund shall
include the amount as required for the total reserves needed for the purposes described
in section 354.63.
deleted text end The State Board of Investment shall thereupon deleted text begintransfer such assets
to the appropriate fund provided herein, in accordance with the procedure set forth in
section 354.63, or
deleted text end invest and reinvest an amount equal to the sum so certified in such
securities as are now or may hereafter be duly authorized legal investments for state
employees retirement fund and all such securities so transferred or purchased deleted text beginshalldeleted text endnew text begin mustnew text end
be deposited with the commissioner of finance. All interest from these investments deleted text beginshalldeleted text endnew text begin
must
new text end be credited to the deleted text beginappropriate fundsdeleted text end new text beginteachers retirement fund new text endand used for current
purposes or investments, except as hereinafter provided. The State Board of Investment
deleted text begin shall havedeleted text endnew text begin hasnew text end authority to sell, convey, and exchange such securities and invest and
reinvest the funds when it deems it desirable to do so, and deleted text beginshalldeleted text endnew text begin mustnew text end sell securities upon
request of the officers of the association when such officers determine funds are needed
for its purposes. All of the provisions regarding accounting procedures and restrictions
and conditions for the purchase and sale of securities deleted text beginfor the state employees retirement
fund shall
deleted text end new text beginunder chapter 11A must new text endapply to the accounting, purchase and sale of securities
for the Teachers' Retirement Association.

Sec. 61.

Minnesota Statutes 2008, section 354.33, subdivision 5, is amended to read:


Subd. 5.

Retirees not eligible for federal benefits.

When any person retires after
July 1, 1973, who (1) has ten or more years of allowable service, and (2) does not have any
retroactive Social Security coverage by reason of the person's position in the retirement
system, and (3) does not qualify for federal old age and survivor primary benefits at the
time of retirement, the annuity must be computed under section 354.44, subdivision 2, of
the law in effect on June 30, 1969, except that accumulations after June 30, 1957, must be
calculated using the deleted text beginsamedeleted text end new text beginmost recent new text endmortality table new text beginapproved under section 356.215,
subdivision 18,
new text endand deleted text begininterest assumption as are used to transfer the required reserves to the
Minnesota postretirement investment fund
deleted text endnew text begin using the applicable postretirement interest rate
assumption specified in section 356.215, subdivision 8
new text end.

Sec. 62.

Minnesota Statutes 2008, section 354.35, is amended by adding a subdivision
to read:


new text begin Subd. 3. new text end

new text begin Postretirement adjustment eligibility. new text end

new text begin An annuity under this section is
eligible for postretirement adjustments under section 356.415.
new text end

Sec. 63.

Minnesota Statutes 2008, section 354.42, subdivision 1a, is amended to read:


Subd. 1a.

Teachers retirement fund.

(a) Within the Teachers Retirement
Association and the state treasury is created a special retirement fund, which must include
all the assets of the Teachers Retirement Association and all revenue of the association.
The fund is the continuation of the fund established under Laws 1931, chapter 406, section
2, notwithstanding the repeal of Minnesota Statutes 1973, section 354.42, subdivision 1,
by Laws 1974, chapter 289, section 59.

(b) The teachers retirement fund must be credited with all employee and employer
contributions, all investment revenue and gains, and all other income authorized by law.

(c) From the teachers retirement fund is appropriated the payments of annuities
and benefits authorized by this chapterdeleted text begin, the transfers to the Minnesota postretirement
investment fund,
deleted text end and the reasonable and necessary expenses of administering the fund
and the association.

Sec. 64.

Minnesota Statutes 2008, section 354.44, is amended by adding a subdivision
to read:


new text begin Subd. 7a. new text end

new text begin Postretirement adjustment eligibility. new text end

new text begin (a) A retirement annuity under
subdivision 2 or 6 is eligible for postretirement adjustments under section 356.415.
new text end

new text begin (b) Retirement annuities payable from the teachers retirement plan must not be in
an amount less than the amount originally determined on the date of retirement and as
adjusted on each succeeding January 1 under Minnesota Statutes 2008, section 11A.18,
before January 1, 2010, and under section 356.415 after December 31, 2009.
new text end

Sec. 65.

Minnesota Statutes 2008, section 354.46, is amended by adding a subdivision
to read:


new text begin Subd. 7. new text end

new text begin Postretirement adjustment eligibility. new text end

new text begin A survivor benefit under
subdivision 1, 2, 2a, or 2b, is eligible for postretirement adjustments under section 356.415.
new text end

Sec. 66.

Minnesota Statutes 2008, section 354.48, is amended by adding a subdivision
to read:


new text begin Subd. 11. new text end

new text begin Postretirement adjustment eligibility. new text end

new text begin A disability benefit under this
section is eligible for postretirement adjustments under section 356.415.
new text end

Sec. 67.

Minnesota Statutes 2008, section 354.55, subdivision 13, is amended to read:


Subd. 13.

Pre-1969 law retirements.

Any person who ceased teaching service
prior to July 1, 1968, who has ten years or more of allowable service and left accumulated
deductions in the fund for the purpose of receiving when eligible a retirement annuity,
and retires deleted text beginshalldeleted text endnew text begin mustnew text end have the annuity computed in accordance with the law in effect on
June 30, 1969, except that the portion of the annuity based on accumulations after June 30,
1957, under Minnesota Statutes 1967, section 354.44, subdivision 2, and accumulations
under Minnesota Statutes 1967, section 354.33, subdivision 1, deleted text beginshalldeleted text end new text beginmust new text endbe calculated
using the mortality table established by the board under section 354.07, subdivision 1,
new text begin and approved under section 356.215, subdivision 18, new text endand the new text beginpostretirement new text endinterest rate
assumption specified in section 356.215, deleted text beginto transfer the required reserves to the Minnesota
postretirement investment fund
deleted text endnew text begin subdivision 8new text end.

Sec. 68.

Minnesota Statutes 2008, section 354.70, subdivision 5, is amended to read:


Subd. 5.

Transfer of assets.

(a) On or before June 30, 2006, the chief administrative
officer of the Minneapolis Teachers Retirement Fund Association shall transfer to the
Teachers Retirement Association the entire assets of the special retirement fund of the
Minneapolis Teachers Retirement Fund Association. The transfer of the assets of the
Minneapolis Teachers Retirement Fund Association special retirement fund must include
any accounts receivable that are determined by the executive director of the State Board of
Investment as reasonably capable of being collected. Legal title to account receivables that
are determined by the executive director of the State Board of Investment as not reasonably
capable of being collected transfers to Special School District No. 1, Minneapolis, as of
the date of the determination of the executive director of the State Board of Investment.
If the account receivables transferred to Special School District No. 1, Minneapolis,
are subsequently recovered by the school district, the superintendent of Special School
District No. 1, Minneapolis, shall transfer the recovered amount to the executive director
of the Teachers Retirement Association, in cash, for deposit in the teachers retirement
fund, less the reasonable expenses of the school district related to the recovery.

(b) As of June 30, 2006, assets of the special retirement fund of the Minneapolis
Teachers Retirement Fund Association are assets of the Teachers Retirement Association
to be invested by the State Board of Investment pursuant to the provisions of section
354.07, subdivision 4. The Teachers Retirement Association is the successor in interest to
all claims which the Minneapolis Teachers Retirement Fund Association may have or may
assert against any person and is the successor in interest to all claims which could have
been asserted against the former Minneapolis Teachers Retirement Fund Association,
subject to the following exceptions and qualifications:

(1) the Teachers Retirement Association is not liable for any claim against the
Minneapolis Teachers Retirement Fund Association, its former board or board members,
which is founded upon a claim of breach of fiduciary duty, where the act or acts
constituting the claimed breach were not done in good faith;

(2) the Teachers Retirement Association may assert any applicable defense to any
claim in any judicial or administrative proceeding that the former Minneapolis Teachers
Retirement Fund Association or its board would otherwise have been entitled to assert;

(3) the Teachers Retirement Association may assert any applicable defense that the
Teachers Retirement Association may assert in its capacity as a statewide agency; and

(4) the Teachers Retirement Association shall indemnify any former fiduciary of the
Minneapolis Teachers Retirement Fund Association consistent with the provisions of the
Public Pension Fiduciary Responsibility Act, in section 356A.11.

(c) From the assets of the former Minneapolis Teachers Retirement Fund Association
transferred to the Teachers Retirement Association, an amount equal to the percentage
figure that represents the ratio between the market value of the Minnesota postretirement
investment fund as of June 30, 2006, and the required reserves of the Minnesota
postretirement investment fund as of June 30, 2006, applied to the present value of
future benefits payable to annuitants of the former Minneapolis Teachers Retirement
Fund Association as of June 30, 2006, including any postretirement adjustment from the
Minnesota postretirement investment fund expected to be payable on January 1, 2007,
must be transferred to the Minnesota postretirement investment fund. The executive
director of the State Board of Investment shall estimate this ratio at the time of the
transfer. By January 1, 2007, after all necessary financial information becomes available
to determine the actual funded ratio of the Minnesota postretirement investment fund, the
postretirement investment fund must refund to the Teachers Retirement Association any
excess assets or the Teachers Retirement Association must contribute any deficiency to
the Minnesota postretirement investment fund with interest under new text beginMinnesota Statutes
2008,
new text endsection 11A.18, subdivision 6. The balance of the assets of the former Minneapolis
Teachers Retirement Fund Association after the transfer to the Minnesota postretirement
investment fund must be credited to the Teachers Retirement Association.

(d) If the assets transferred by the Minneapolis Teachers Retirement Fund
Association to the Teachers Retirement Association are insufficient to meet its obligation
to the Minnesota postretirement investment fund, additional assets must be transferred by
the executive director of the Teachers Retirement Association to meet the amount required.

Sec. 69.

Minnesota Statutes 2008, section 354.70, subdivision 6, is amended to read:


Subd. 6.

Benefit calculation.

(a) For every deferred, inactive, disabled, and retired
member of the Minneapolis Teachers Retirement Fund Association transferred under
subdivision 1, and the survivors of these members, annuities or benefits earned before
the date of the transfer, other than future postretirement adjustments, must be calculated
and paid by the Teachers Retirement Association under the laws, articles of incorporation,
and bylaws of the former Minneapolis Teachers Retirement Fund Association that were
in effect relative to the person on the date of the person's termination of active service
covered by the former Minneapolis Teachers Retirement Fund Association.

(b) Former Minneapolis Teachers Retirement Fund Association members who
retired before July 1, 2006, must receive postretirement adjustments after December 31,
2006, only as provided in new text beginMinnesota Statutes 2008, new text endsection 11A.18new text begin or section 356.415new text end. All
other benefit recipients of the former Minneapolis Teachers Retirement Fund Association
must receive postretirement adjustments after December 31, 2006, only as provided in
section deleted text begin356.41deleted text endnew text begin 356.415new text end.

(c) This consolidation does not impair or diminish benefits for an active, deferred,
or retired member or a survivor of an active, deferred, or retired member under the
former Minneapolis Teachers Retirement Fund Association in existence at the time of the
consolidation, except that any future guaranteed or investment-related postretirement
adjustments must be paid after July 1, 2006, in accordance with paragraph (b), and all
benefits based on service on or after July 1, 2006, must be determined only by laws
governing the Teachers Retirement Association.

Sec. 70.

Minnesota Statutes 2008, section 356.215, subdivision 1, is amended to read:


Subdivision 1.

Definitions.

(a) For the purposes of sections 3.85 and 356.20 to
356.23, each of the terms in the following paragraphs has the meaning given.

(b) "Actuarial valuation" means a set of calculations prepared by an actuary retained
under section 356.214 if so required under section 3.85, or otherwise, by an approved
actuary, to determine the normal cost and the accrued actuarial liabilities of a benefit
plan, according to the entry age actuarial cost method and based upon stated assumptions
including, but not limited to rates of interest, mortality, salary increase, disability,
withdrawal, and retirement and to determine the payment necessary to amortize over a
stated period any unfunded accrued actuarial liability disclosed as a result of the actuarial
valuation of the benefit plan.

(c) "Approved actuary" means a person who is regularly engaged in the business of
providing actuarial services and who is a fellow in the Society of Actuaries.

(d) "Entry age actuarial cost method" means an actuarial cost method under which
the actuarial present value of the projected benefits of each individual currently covered
by the benefit plan and included in the actuarial valuation is allocated on a level basis over
the service of the individual, if the benefit plan is governed by section 69.773, or over the
earnings of the individual, if the benefit plan is governed by any other law, between the
entry age and the assumed exit age, with the portion of the actuarial present value which is
allocated to the valuation year to be the normal cost and the portion of the actuarial present
value not provided for at the valuation date by the actuarial present value of future normal
costs to be the actuarial accrued liability, with aggregation in the calculation process to be
the sum of the calculated result for each covered individual and with recognition given to
any different benefit formulas which may apply to various periods of service.

(e) "Experience study" means a report providing experience data and an actuarial
analysis of the adequacy of the actuarial assumptions on which actuarial valuations are
based.

(f) "Actuarial value of assets" meansnew text begin:
new text end

new text begin (1) For the July 1, 2009, actuarial valuation,new text end the market value of all assets as of
deleted text begin the precedingdeleted text end June 30, new text begin2009, new text endreduced by:

deleted text begin (1)deleted text end new text begin(i) new text end20 percent of the difference between the actual net change in the market value
of assets new text beginother than the Minnesota postretirement investment fundnew text end between deleted text beginthedeleted text end June 30
deleted text begin that occurred three years earlierdeleted text endnew text begin, 2006,new text end and deleted text beginthedeleted text end June 30 deleted text beginthat occurred four years earlierdeleted text endnew text begin,
2005,
new text end and the computed increase in the market value of assets new text beginother than the Minnesota
postretirement investment fund
new text end over that fiscal year period if the assets had deleted text beginincreased at
the percentage preretirement interest rate assumption used in the actuarial valuation for
the July 1 that occurred four years earlier
deleted text endnew text begin earned a rate of return on assets equal to the
annual percentage preretirement interest rate assumption used in the actuarial valuation
for July 1, 2005
new text end;

deleted text begin (2)deleted text endnew text begin (ii)new text end 40 percent of the difference between the actual net change in the market
value of assets new text beginother than the Minnesota postretirement investment fundnew text end between deleted text beginthedeleted text end
June 30 deleted text beginthat occurred two years earlierdeleted text endnew text begin, 2007,new text end and deleted text beginthedeleted text end June 30 deleted text beginthat occurred three years
earlier
deleted text endnew text begin, 2006,new text end and the computed increase in the market value of assets new text beginother than the
Minnesota postretirement investment fund
new text end over that fiscal year period if the assets had
deleted text begin increased at the percentage preretirement interest rate assumption used in the actuarial
valuation for the July 1 that occurred three years earlier
deleted text endnew text begin earned a rate of return on assets
equal to the annual percentage preretirement interest rate assumption used in the actuarial
valuation for July 1, 2006
new text end;

deleted text begin (3)deleted text endnew text begin (iii)new text end 60 percent of the difference between the actual net change in the market
value of assets new text beginother than the Minnesota postretirement investment fundnew text end between deleted text beginthedeleted text end
June 30 deleted text beginthat occurred one year earlierdeleted text endnew text begin, 2008,new text end and deleted text beginthedeleted text end June 30 deleted text beginthat occurred two years
earlier
deleted text endnew text begin, 2007,new text end and the computed increase in the market value of assets new text beginother than the
Minnesota postretirement investment fund
new text end over that fiscal year period if the assets had
deleted text begin increased at the percentage preretirement interest rate assumption used in the actuarial
valuation for the July 1 that occurred two years earlier
deleted text endnew text begin earned a rate of return on assets
equal to the annual percentage preretirement interest rate assumption used in the actuarial
valuation for July 1, 2007
new text end; deleted text beginand
deleted text end

deleted text begin (4)deleted text endnew text begin (iv)new text end 80 percent of the difference between the actual net change in the market
value of assets new text beginother than the Minnesota postretirement investment fundnew text end between deleted text beginthe
immediately prior
deleted text end June 30new text begin, 2009,new text end and deleted text beginthedeleted text end June 30 deleted text beginthat occurred one year earlierdeleted text endnew text begin, 2008,new text end
and the computed increase in the market value of assets new text beginother than the Minnesota
postretirement investment fund
new text end over that fiscal year period if the assets had deleted text beginincreased at
the percentage preretirement interest rate assumption used in the actuarial valuation for
the July 1 that occurred one year earlier.
deleted text endnew text begin earned a rate of return on assets equal to the
annual percentage preretirement interest rate assumption used in the actuarial valuation
for July 1, 2008; and
new text end

new text begin (v) if applicable, 80 percent of the difference between the actual net change in the
market value of the Minnesota postretirement investment fund between June 30, 2009,
and June 30, 2008, and the computed increase in the market value of assets over that fiscal
year period if the assets had increased at 8.5 percent annually.
new text end

new text begin (2) For the July 1, 2010, actuarial valuation, the market value of all assets as of
June 30, 2010, reduced by:
new text end

new text begin (i) 20 percent of the difference between the actual net change in the market value of
assets other than the Minnesota postretirement investment fund between June 30, 2007,
and June 30, 2006, and the computed increase in the market value of assets other than the
Minnesota postretirement investment fund over that fiscal year period if the assets had
earned a rate of return on assets equal to the annual percentage preretirement interest rate
assumption used in the actuarial valuation for July 1, 2006;
new text end

new text begin (ii) 40 percent of the difference between the actual net change in the market value of
assets other than the Minnesota postretirement investment fund between June 30, 2008,
and June 30, 2007, and the computed increase in the market value of assets other than the
Minnesota postretirement investment fund over that fiscal year period if the assets had
earned a rate of return on assets equal to the annual percentage preretirement interest rate
assumption used in the actuarial valuation for July 1, 2007;
new text end

new text begin (iii) 60 percent of the difference between the actual net change in the market value
of assets other than the Minnesota postretirement investment fund between June 30, 2009,
and June 30, 2008, and the computed increase in the market value of assets other than the
Minnesota postretirement investment fund over that fiscal year period if the assets had
earned a rate of return on assets equal to the annual percentage preretirement interest rate
assumption used in the actuarial valuation for July 1, 2008;
new text end

new text begin (iv) 80 percent of the difference between the actual net change in the market value of
total assets between June 30, 2010, and June 30, 2009, and the computed increase in the
market value of total assets over that fiscal year period if the assets had earned a rate of
return on assets equal to the annual percentage preretirement interest rate assumption used
in the actuarial valuation for July 1, 2009; and
new text end

new text begin (v) if applicable, 60 percent of the difference between the actual net change in the
market value of the Minnesota postretirement investment fund between June 30, 2009,
and June 30, 2008, and the computed increase in the market value of assets over that fiscal
year period if the assets had increased at 8.5 percent annually.
new text end

new text begin (3) For the July 1, 2011, actuarial valuation, the market value of all assets as of
June 30, 2011, reduced by:
new text end

new text begin (i) 20 percent of the difference between the actual net change in the market value of
assets other than the Minnesota postretirement investment fund between June 30, 2008,
and June 30, 2007, and the computed increase in the market value of assets other than the
Minnesota postretirement investment fund over that fiscal year period if the assets had
earned a rate of return on assets equal to the annual percentage preretirement interest rate
assumption used in the actuarial valuation for July 1, 2007;
new text end

new text begin (ii) 40 percent of the difference between the actual net change in the market value of
assets other than the Minnesota postretirement investment fund between June 30, 2009,
and June 30, 2008, and the computed increase in the market value of assets other than the
Minnesota postretirement investment fund over that fiscal year period if the assets had
earned a rate of return on assets equal to the annual percentage preretirement interest rate
assumption used in the actuarial valuation for July 1, 2008;
new text end

new text begin (iii) 60 percent of the difference between the actual net change in the market value
of the total assets between June 30, 2010, and June 30, 2009, and the computed increase in
the market value of the total assets over that fiscal year period if the assets had earned
a rate of return on assets equal to the annual percentage preretirement interest rate
assumption used in the actuarial valuation for July 1, 2009;
new text end

new text begin (iv) 80 percent of the difference between the actual net change in the market value of
total assets between June 30, 2011, and June 30, 2010, and the computed increase in the
market value of total assets over that fiscal year period if the assets had earned a rate of
return on assets equal to the annual percentage preretirement interest rate assumption used
in the actuarial valuation for July 1, 2010; and
new text end

new text begin (v) if applicable, 40 percent of the difference between the actual net change in the
market value of the Minnesota postretirement investment fund between June 30, 2009,
and June 30, 2008, and the computed increase in the market value of assets over that fiscal
year period if the assets had increased at 8.5 percent annually.
new text end

new text begin (4) For the July 1, 2012, actuarial valuation, the market value of all assets as of
June 30, 2012, reduced by:
new text end

new text begin (i) 20 percent of the difference between the actual net change in the market value of
assets other than the Minnesota postretirement investment fund between June 30, 2009,
and June 30, 2008, and the computed increase in the market value of assets other than the
Minnesota postretirement investment fund over that fiscal year period if the assets had
earned a rate of return on assets equal to the annual percentage preretirement interest rate
assumption used in the actuarial valuation for July 1, 2008;
new text end

new text begin (ii) 40 percent of the difference between the actual net change in the market value of
total assets between June 30, 2010, and June 30, 2009, and the computed increase in the
market value of total assets over that fiscal year period if the assets had earned a rate of
return on assets equal to the annual percentage preretirement interest rate assumption used
in the actuarial valuation for July 1, 2009;
new text end

new text begin (iii) 60 percent of the difference between the actual net change in the market value
of total assets between June 30, 2011, and June 30, 2010, and the computed increase in the
market value of total assets over that fiscal year period if the assets had earned a rate of
return on assets equal to the annual percentage preretirement interest rate assumption used
in the actuarial valuation for July 1, 2010;
new text end

new text begin (iv) 80 percent of the difference between the actual net change in the market value of
total assets between June 30, 2012, and June 30, 2011, and the computed increase in the
market value of total assets over that fiscal year period if the assets had earned a rate of
return on assets equal to the annual percentage preretirement interest rate assumption used
in the actuarial valuation for July 1, 2011; and
new text end

new text begin (v) if applicable, 20 percent of the difference between the actual net change in the
market value of the Minnesota postretirement investment fund between June 30, 2009,
and June 30, 2008, and the computed increase in the market value of assets over that fiscal
year period if the assets had increased at 8.5 percent annually.
new text end

new text begin (5) For the July 1, 2013, and following actuarial valuations, the market value of all
assets as of the preceding June 30, reduced by:
new text end

new text begin (i) 20 percent of the difference between the actual net change in the market value
of total assets between the June 30 that occurred three years earlier and the June 30 that
occurred four years earlier and the computed increase in the market value of total assets
over that fiscal year period if the assets had earned a rate of return on assets equal to the
annual percentage preretirement interest rate assumption used in the actuarial valuation
for the July 1 that occurred four years earlier;
new text end

new text begin (ii) 40 percent of the difference between the actual net change in the market value
of total assets between the June 30 that occurred two years earlier and the June 30 that
occurred three years earlier and the computed increase in the market value of total assets
over that fiscal year period if the assets had earned a rate of return on assets equal to the
annual percentage preretirement interest rate assumption used in the actuarial valuation
for the July 1 that occurred three years earlier;
new text end

new text begin (iii) 60 percent of the difference between the actual net change in the market value
of total assets between the June 30 that occurred one year earlier and the June 30 that
occurred two years earlier and the computed increase in the market value of total assets
over that fiscal year period if the assets had earned a rate of return on assets equal to the
annual percentage preretirement interest rate assumption used in the actuarial valuation
for the July 1 that occurred two years earlier; and
new text end

new text begin (iv) 80 percent of the difference between the actual net change in the market value
of total assets between the most recent June 30 and the June 30 that occurred one year
earlier and the computed increase in the market value of total assets over that fiscal year
period if the assets had earned a rate of return on assets equal to the annual percentage
preretirement interest rate assumption used in the actuarial valuation for the July 1 that
occurred one year earlier.
new text end

(g) "Unfunded actuarial accrued liability" means the total current and expected
future benefit obligations, reduced by the sum of the actuarial value of assets and the
present value of future normal costs.

(h) "Pension benefit obligation" means the actuarial present value of credited
projected benefits, determined as the actuarial present value of benefits estimated to be
payable in the future as a result of employee service attributing an equal benefit amount,
including the effect of projected salary increases and any step rate benefit accrual rate
differences, to each year of credited and expected future employee service.

Sec. 71.

Minnesota Statutes 2008, section 356.215, subdivision 11, is amended to read:


Subd. 11.

Amortization contributions.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

deleted text begin (l) In addition to calculating the unfunded actuarial accrued liability of the retirement
plan for financial reporting purposes under paragraphs (a) to (j), the actuarial valuation
of the retirement plan must also include a calculation of the unfunded actuarial accrued
liability of the retirement plan for purposes of determining the amortization contribution
sufficient to amortize the unfunded actuarial liability of the Minnesota Post Retirement
Investment Fund. For this exhibit, the calculation must be the unfunded actuarial accrued
liability net of the postretirement adjustment liability funded from the investment
performance of the Minnesota Post Retirement Investment Fund or the retirement benefit
fund.
deleted text end

Sec. 72.

Minnesota Statutes 2008, section 356.351, subdivision 2, is amended to read:


Subd. 2.

Incentive.

(a) For an employee eligible under subdivision 1, if approved
under paragraph (b), the employer may provide an amount up to $17,000, to an employee
who terminates service, to be used:

(1) unless the appointing authority has designated the use under clause (2) or the use
under clause (3) for the initial retirement incentive applicable to that employing entity
under Laws 2007, chapter 134, after May 26, 2007, for deposit in the employee's account
in the health care savings plan established by section 352.98;

(2) notwithstanding section 352.01, subdivision 11, or 354.05, subdivision 13,
whichever applies, if the appointing authority has designated the use under this clause
for the initial retirement incentive applicable to that employing entity under Laws 2007,
chapter 134, after May 26, 2007, for purchase of service credit for unperformed service
sufficient to enable the employee to retire under section 352.116, subdivision 1, paragraph
(b); 353.30; 354.44, subdivision 6, paragraph (b), or 354A.31, subdivision 6, paragraph
(b), whichever applies; or

(3) if the appointing authority has designated the use under this clause for the initial
retirement incentive applicable to the employing entity under Laws 2007, chapter 134,
after May 26, 2007, for purchase of a lifetime annuity or an annuity for a specific number
of years from the applicable retirement plan to provide additional benefits, as provided in
paragraph (d).

(b) Approval to provide the incentive must be obtained from the commissioner
of finance if the eligible employee is a state employee and must be obtained from the
applicable governing board with respect to any other employing entity. An employee is
eligible for the payment under paragraph (a), clause (2), if the employee uses money from
a deferred compensation account that, combined with the payment under paragraph (a),
clause (2), would be sufficient to purchase enough service credit to qualify for retirement
under section 352.116, subdivision 1, paragraph (b); 353.30, subdivision 1a; 354.44,
subdivision 6
, paragraph (b), or 354A.31, subdivision 6, paragraph (b), whichever applies.

(c) The cost to purchase service credit under paragraph (a), clause (2), must be
made in accordance with section 356.551.

(d) The annuity purchase under paragraph (a), clause (3), must be made using
annuity factorsnew text begin, as determined by the actuary retained under section 356.214,new text end derived from
the applicable factors used by the applicable retirement plan deleted text beginto transfer amounts to the
Minnesota postretirement investment fund and
deleted text end to calculate optional annuity forms. The
purchased annuity must be the actuarial equivalent of the incentive amount.

Sec. 73.

new text begin [356.415] POSTRETIREMENT ADJUSTMENTS; STATEWIDE
RETIREMENT PLANS.
new text end

new text begin Subdivision 1. new text end

new text begin Annual postretirement adjustments. new text end

new text begin (a) Retirement annuity,
disability benefit, or survivor benefit recipients of a covered retirement plan are entitled to
a postretirement adjustment annually on January 1, as follows:
new text end

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

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

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

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

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

new text begin Subd. 2. new text end

new text begin Covered retirement plans. new text end

new text begin The provisions of this section apply to the
following retirement plans:
new text end

new text begin (1) the legislators retirement plan established under chapter 3A;
new text end

new text begin (2) the correctional state employees retirement plan of the Minnesota State
Retirement System established under chapter 352;
new text end

new text begin (3) the general state employees retirement plan of the Minnesota State Retirement
System established under chapter 352;
new text end

new text begin (4) the State Patrol retirement plan established under chapter 352B;
new text end

new text begin (5) the elective state officers retirement plan established under chapter 352C;
new text end

new text begin (6) the general employees retirement plan of the Public Employees Retirement
Association established under chapter 353;
new text end

new text begin (7) the public employees police and fire retirement plan of the Public Employees
Retirement Association established under chapter 353;
new text end

new text begin (8) the local government correctional employees retirement plan of the Public
Employees Retirement Association established under chapter 353E;
new text end

new text begin (9) the teachers retirement plan established under chapter 354; and
new text end

new text begin (10) the judges retirement plan established under chapter 490.
new text end

Sec. 74.

Minnesota Statutes 2008, section 490.123, subdivision 1, is amended to read:


Subdivision 1.

Fund creation; revenue and authorized disbursements.

(a) There
is created a special fund to be known as the "judges' retirement fund."

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

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

Sec. 75.

Minnesota Statutes 2008, section 490.123, subdivision 3, is amended to read:


Subd. 3.

Investment.

(a) The executive director of the Minnesota State Retirement
System 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.

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

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

Sec. 76.

Minnesota Statutes 2008, section 490.124, is amended by adding a subdivision
to read:


new text begin Subd. 14. new text end

new text begin Postretirement adjustment eligibility. new text end

new text begin A retirement annuity under
subdivision 1, 3, or 5, a disability benefit under subdivision 4, and a survivor's annuity
under subdivision 9 or 11 are eligible for postretirement adjustments under section
356.415.
new text end

Sec. 77. new text begin REPEALER.
new text end

new text begin Minnesota Statutes 2008, sections 11A.041; 11A.18; 11A.181; 352.119, subdivisions
2, 3, and 4; 352B.26, subdivisions 1 and 3; 353.271; 353A.02, subdivision 20; 353A.09,
subdivisions 2 and 3; 354.05, subdivision 26; 354.55, subdivision 14; 354.63; 356.41;
356.431, subdivision 2; 422A.01, subdivision 13; 422A.06, subdivision 4; and 490.123,
subdivisions 1c and 1e,
new text end new text begin are repealed.
new text end

Sec. 78. new text beginEFFECTIVE DATE.
new text end

new text begin Sections 1 to 77 are effective July 1, 2009.
new text end

ARTICLE 2

DISABILITY BENEFIT PROVISION CHANGES

Section 1.

Minnesota Statutes 2008, section 43A.34, subdivision 4, is amended to read:


Subd. 4.

Officers exempted.

Notwithstanding any provision to the contrary, (a)
conservation officers and crime bureau officers who were first employed on or after July
1, 1973, and who are members of the State Patrol retirement fund by reason of their
employment, and members of the Minnesota State Patrol Division and Alcohol and
Gambling Enforcement Division of the Department of Public Safety who are members
of the State Patrol Retirement Association by reason of their employment, deleted text beginshalldeleted text endnew text begin maynew text end not
continue employment after attaining the age of 60 years, except for a fractional portion
of one year that will enable the employee to complete the employee's next full year of
allowable service as defined pursuant to section deleted text begin352B.01deleted text endnew text begin 352B.011new text end, subdivision 3; and (b)
conservation officers and crime bureau officers who were first employed and are members
of the State Patrol retirement fund by reason of their employment before July 1, 1973,
deleted text begin shalldeleted text endnew text begin maynew text end not continue employment after attaining the age of 70 years.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2009.
new text end

Sec. 2.

Minnesota Statutes 2008, section 299A.465, subdivision 1, is amended to read:


Subdivision 1.

Officer or firefighter disabled in line of duty.

(a) This subdivision
applies to any peace officer or firefighter:

(1) who the Public Employees Retirement Association new text beginor the Minnesota State
Retirement System
new text enddetermines is eligible to receive a duty disability benefit pursuant to
section 353.656new text begin or 352B.10, subdivision 1, respectivelynew text end; or

(2) who (i) does not qualify to receive disability benefits by operation of the
eligibility requirements set forth in section 353.656, subdivision 1, paragraph (b), (ii)
retires pursuant to section 353.651, subdivision 4, or (iii) is a member of a local police or
salaried firefighters relief association and qualifies for a duty disability benefit under the
terms of plans of the relief associations, and the peace officer or firefighter described in
item (i), (ii), or (iii) has discontinued public service as a peace officer or firefighter as a
result of a disabling injury and has been determined, by the Public Employees Retirement
Association, to have otherwise met the duty disability criteria set forth in section 353.01,
subdivision 41.

(b) A determination made on behalf of a peace officer or firefighter described in
paragraph (a), clause (2), must be at the request of the peace officer or firefighter made for
the purposes of this section. Determinations made in accordance with paragraph (a) are
binding on the peace officer or firefighter, employer, and state. The determination must
be made by the executive director of the Public Employees Retirement Association new text beginor
by the executive director of the Minnesota State Retirement System, whichever applies,
new text end
and is not subject to section 356.96, subdivision 2. Upon making a determination, the
executive director shall provide written notice to the peace officer or firefighter and the
employer. This notice must include:

(1) a written statement of the reasons for the determination;

(2) a notice that the person may petition for a review of the determination by
requesting that a contested case be initiated before the Office of Administrative Hearings,
the cost of which must be borne by the peace officer or firefighter and the employer; and

(3) a statement that any person who does not petition for a review within 60 days
is precluded from contesting issues determined by the executive director in any other
administrative review or court procedure.

If, prior to the contested case hearing, additional information is provided to support the
claim for duty disability as defined in section 353.01, subdivision 41, new text beginor 352B.011,
subdivision 7, whichever applies,
new text endthe executive director may reverse the determination
without the requested hearing. If a hearing is held before the Office of Administrative
Hearings, the determination rendered by the judge conducting the fact-finding hearing
is a final decision and order under section 14.62, subdivision 2a, and is binding on the
new text begin applicablenew text end executive director, the peace officer or firefighter, employer, and state. Review
of a final determination made by the Office of Administrative Hearings under this section
may only be obtained by writ of certiorari to the Minnesota Court of Appeals under
sections 14.63 to 14.68. Only the peace officer or firefighter, employer, and state have
standing to participate in a judicial review of the decision of the Office of Administrative
Hearings.

(c) The officer's or firefighter's employer shall continue to provide health coverage
for:

(1) the officer or firefighter; and

(2) the officer's or firefighter's dependents if the officer or firefighter was receiving
dependent coverage at the time of the injury under the employer's group health plan.

(d) The employer is responsible for the continued payment of the employer's
contribution for coverage of the officer or firefighter and, if applicable, the officer's
or firefighter's dependents. Coverage must continue for the officer or firefighter and, if
applicable, the officer's or firefighter's dependents until the officer or firefighter reaches or,
if deceased, would have reached the age of 65. However, coverage for dependents does
not have to be continued after the person is no longer a dependent.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment
and also applies to any member of the State Patrol retirement plan who was awarded a
duty disability benefit on or after July 1, 2008.
new text end

Sec. 3.

Minnesota Statutes 2008, section 352.01, subdivision 2b, is amended to read:


Subd. 2b.

Excluded employees.

"State employee" does not include:

(1) students employed by the University of Minnesota, or the state colleges and
universities, unless approved for coverage by the Board of Regents of the University of
Minnesota or the Board of Trustees of the Minnesota State Colleges and Universities,
whichever is applicable;

(2) employees who are eligible for membership in the state Teachers Retirement
Association, except employees of the Department of Education who have chosen or may
choose to be covered by the general state employees retirement plan of the Minnesota
State Retirement System instead of the Teachers Retirement Association;

(3) employees of the University of Minnesota who are excluded from coverage by
action of the Board of Regents;

(4) officers and enlisted personnel in the National Guard and the naval militia who
are assigned to permanent peacetime duty and who under federal law are or are required to
be members of a federal retirement system;

(5) election officers;

(6) persons who are engaged in public work for the state but who are employed
by contractors when the performance of the contract is authorized by the legislature or
other competent authority;

(7) officers and employees of the senate, or of the house of representatives, or of a
legislative committee or commission who are temporarily employed;

(8) receivers, jurors, notaries public, and court employees who are not in the judicial
branch as defined in section 43A.02, subdivision 25, except referees and adjusters
employed by the Department of Labor and Industry;

(9) patient and inmate help in state charitable, penal, and correctional institutions
including the Minnesota Veterans Home;

(10) persons who are employed for professional services where the service is
incidental to their regular professional duties and whose compensation is paid on a per
diem basis;

(11) employees of the Sibley House Association;

(12) the members of any state board or commission who serve the state intermittently
and are paid on a per diem basis; the secretary, secretary-treasurer, and treasurer of those
boards if their compensation is $5,000 or less per year, or, if they are legally prohibited
from serving more than three years; and the board of managers of the State Agricultural
Society and its treasurer unless the treasurer is also its full-time secretary;

(13) state troopers and persons who are described in section deleted text begin352B.01, subdivision 2deleted text endnew text begin
352B.011, subdivision 10
new text end, clauses (2) to deleted text begin(6)deleted text end new text begin(8)new text end;

(14) temporary employees of the Minnesota State Fair who are employed on or
after July 1 for a period not to extend beyond October 15 of that year; and persons who
are employed at any time by the state fair administration for special events held on the
fairgrounds;

(15) emergency employees who are in the classified service; except that if an
emergency employee, within the same pay period, becomes a provisional or probationary
employee on other than a temporary basis, the employee deleted text beginshalldeleted text endnew text begin mustnew text end be considered a "state
employee" retroactively to the beginning of the pay period;

(16) temporary employees in the classified service, and temporary employees in the
unclassified service who are appointed for a definite period of not more than six months
and who are employed less than six months in any one-year period;

(17) interns hired for six months or less and trainee employees, except those listed in
subdivision 2a, clause (8);

(18) persons whose compensation is paid on a fee basis or as an independent
contractor;

(19) state employees who are employed by the Board of Trustees of the Minnesota
State Colleges and Universities in unclassified positions enumerated in section 43A.08,
subdivision 1
, clause (9);

(20) state employees who in any year have credit for 12 months service as teachers
in the public schools of the state and as teachers are members of the Teachers Retirement
Association or a retirement system in St. Paul, Minneapolis, or Duluth, except for
incidental employment as a state employee that is not covered by one of the teacher
retirement associations or systems;

(21) employees of the adjutant general who are employed on an unlimited
intermittent or temporary basis in the classified or unclassified service for the support of
Army and Air National Guard training facilities;

(22) chaplains and nuns who are excluded from coverage under the federal Old
Age, Survivors, Disability, and Health Insurance Program for the performance of service
as specified in United States Code, title 42, section 410(a)(8)(A), as amended, if no
irrevocable election of coverage has been made under section 3121(r) of the Internal
Revenue Code of 1986, as amended through December 31, 1992;

(23) examination monitors who are employed by departments, agencies,
commissions, and boards to conduct examinations required by law;

(24) persons who are appointed to serve as members of fact-finding commissions or
adjustment panels, arbitrators, or labor referees under chapter 179;

(25) temporary employees who are employed for limited periods under any state or
federal program for training or rehabilitation, including persons who are employed for
limited periods from areas of economic distress, but not including skilled and supervisory
personnel and persons having civil service status covered by the system;

(26) full-time students who are employed by the Minnesota Historical Society
intermittently during part of the year and full-time during the summer months;

(27) temporary employees who are appointed for not more than six months, of
the Metropolitan Council and of any of its statutory boards, if the board members are
appointed by the Metropolitan Council;

(28) persons who are employed in positions designated by the Department of
Finance as student workers;

(29) members of trades who are employed by the successor to the Metropolitan
Waste Control Commission, who have trade union pension plan coverage under a
collective bargaining agreement, and who are first employed after June 1, 1977;

(30) off-duty peace officers while employed by the Metropolitan Council;

(31) persons who are employed as full-time police officers by the Metropolitan
Council and as police officers are members of the public employees police and fire fund;

(32) persons who are employed as full-time firefighters by the Department of Military
Affairs and as firefighters are members of the public employees police and fire fund;

(33) foreign citizens with a work permit of less than three years, or an H-1b/JV visa
valid for less than three years of employment, unless notice of extension is supplied which
allows them to work for three or more years as of the date the extension is granted, in
which case they are eligible for coverage from the date extended; and

(34) persons who are employed by the Board of Trustees of the Minnesota State
Colleges and Universities and who elected to remain members of the Public Employees
Retirement Association or the Minneapolis Employees Retirement Fund, whichever
applies, under Minnesota Statutes 1994, section 136C.75.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2009.
new text end

Sec. 4.

Minnesota Statutes 2008, section 352.01, is amended by adding a subdivision
to read:


new text begin Subd. 17a. new text end

new text begin Occupational disability. new text end

new text begin "Occupational disability," for purposes of
determining eligibility for disability benefits for a correctional employee, means a
disabling condition that is expected to prevent the correctional employee, for a period of
not less than 12 months, from performing the normal duties of the position held by the
correctional employee.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2009.
new text end

Sec. 5.

Minnesota Statutes 2008, section 352.01, is amended by adding a subdivision
to read:


new text begin Subd. 17b. new text end

new text begin Duty disability, physical or psychological. new text end

new text begin "Duty disability, physical
or psychological," for a correctional employee, means an occupational disability that is the
direct result of an injury incurred during, or a disease arising out of, the performance of
normal duties or the performance of less frequent duties either of which are specific to
the correctional employee.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2009.
new text end

Sec. 6.

Minnesota Statutes 2008, section 352.01, is amended by adding a subdivision
to read:


new text begin Subd. 17c. new text end

new text begin Regular disability, physical or psychological. new text end

new text begin "Regular disability,
physical or psychological," for a correctional employee, means an occupational disability
resulting from a disease or an injury that arises from any activities while not at work or
from activities while at work performing normal or less frequent duties that do not present
inherent dangers specific to covered correctional positions.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2009.
new text end

Sec. 7.

Minnesota Statutes 2008, section 352.01, is amended by adding a subdivision
to read:


new text begin Subd. 17d. new text end

new text begin Normal duties. new text end

new text begin "Normal duties" means specific tasks designated in the
applicant's job description and which the applicant performs on a day-to-day basis, but
do not include less frequent duties which may be requested to be done by the employer
from time to time.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2009.
new text end

Sec. 8.

Minnesota Statutes 2008, section 352.01, is amended by adding a subdivision
to read:


new text begin Subd. 17e. new text end

new text begin Less frequent duties. new text end

new text begin "Less frequent duties" means tasks designated
in the applicant's job description as either required from time to time or as assigned, but
which are not carried out as part of the normal routine of the applicant's job.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2009.
new text end

Sec. 9.

Minnesota Statutes 2008, section 352.113, subdivision 4, is amended to read:


Subd. 4.

Medical or psychological examinations; authorization for payment of
benefit.

(a) An applicant shall provide medical, chiropractic, or psychological evidence to
support an application for total and permanent disability.

(b) The director shall have the employee examined by at least one additional
licensed chiropractor, physician, or psychologist designated by the medical adviser. The
chiropractors, physicians, or psychologists shall make written reports to the director
concerning the employee's disability including expert opinions as to whether the employee
is permanently and totally disabled within the meaning of section 352.01, subdivision 17.

(c) The director shall also obtain written certification from the employer stating
whether the employment has ceased or whether the employee is on sick leave of
absence because of a disability that will prevent further service to the employer and as a
consequence the employee is not entitled to compensation from the employer.

(d) The medical adviser shall consider the reports of the physicians, psychologists,
and chiropractors and any other evidence supplied by the employee or other interested
parties. If the medical adviser finds the employee totally and permanently disabled, the
adviser shall make appropriate recommendation to the director in writing together with the
date from which the employee has been totally disabled. The director shall then determine
if the disability occurred within deleted text begin180 daysdeleted text endnew text begin 18 monthsnew text end of filing the application, while still
in the employment of the state, and the propriety of authorizing payment of a disability
benefit as provided in this section.

(e) A terminated employee may apply for a disability benefit within deleted text begin180 daysdeleted text endnew text begin 18
months
new text end of termination as long as the disability occurred while in the employment of the
state. The fact that an employee is placed on leave of absence without compensation
because of disability does not bar that employee from receiving a disability benefit.

(f) Unless the payment of a disability benefit has terminated because the employee is
no longer totally disabled, or because the employee has reached normal retirement age as
provided in this section, the disability benefit must cease with the last payment received
by the disabled employee or which had accrued during the lifetime of the employee unless
there is a spouse surviving. In that event, the surviving spouse is entitled to the disability
benefit for the calendar month in which the disabled employee died.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2009, and applies to disability
benefit applicants whose last day of public employment was after June 30, 2009.
new text end

Sec. 10.

Minnesota Statutes 2008, section 352.95, subdivision 1, is amended to read:


Subdivision 1.

deleted text beginJob-related disabilitydeleted text endnew text begin Duty disability; computation of benefitnew text end.

A covered correctional employee who deleted text beginbecomes disabled and who is expected to be
physically or mentally unfit to perform the duties of the position for at least one year as a
direct result of an injury, sickness, or other disability that incurred in or arose out of any
act of duty that makes the employee physically or mentally unable to perform the duties
deleted text endnew text begin is
determined to have a duty disability, physical or psychological, as defined under section
352.01, subdivision 17b,
new text end is entitled to a new text beginduty new text enddisability benefit. The new text beginduty new text enddisability benefit
deleted text begin maydeleted text endnew text begin mustnew text end be based on covered correctional service only. The new text beginduty disability new text endbenefit
amount is 50 percent of the average salary defined in section 352.93, plus an additional
percent equal to that specified in section 356.315, subdivision 5, for each year of covered
correctional service in excess of 20 years, ten months, prorated for completed months.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2009.
new text end

Sec. 11.

Minnesota Statutes 2008, section 352.95, subdivision 2, is amended to read:


Subd. 2.

deleted text beginNon-job-relateddeleted text endnew text begin Regularnew text end disabilitynew text begin; computation of benefitnew text end.

A covered
correctional employee whonew text begin was hired before July 1, 2009new text end, after rendering at least one year
of covered correctional servicenew text begin, or a covered correctional employee who was first hired
after June 30, 2009, after rendering at least three years of covered correctional plan service
new text end,
deleted text begin becomes disabled and who is expected to be physically or mentally unfit to perform the
duties of the position for at least one year because of sickness or injury that occurred while
not engaged in covered employment
deleted text endnew text begin and who is determined to have a regular disability,
physical or psychological, as defined under section 352.01, subdivision 17c,
new text end is entitled
to a new text beginregular new text enddisability benefitnew text begin. The regular disability benefit must be new text end based on covered
correctional service only. The new text beginregular new text enddisability benefit must be computed as provided
in section 352.93, subdivisions 1 and 2deleted text begin, anddeleted text endnew text begin. The regular disability benefit of a covered
correctional employee who was first hired before July 1, 2009, and who is determined
to have a regular disability, physical or psychological, under this subdivision
new text end must be
computed as though the employee had at least 15 years of covered correctional service.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2009.
new text end

Sec. 12.

Minnesota Statutes 2008, section 352.95, subdivision 3, is amended to read:


Subd. 3.

Applying for benefits; accrual.

No application for disability benefits
deleted text begin shalldeleted text endnew text begin maynew text end be made until after the last day physically on the job. The disability benefit
deleted text begin shall deleted text enddeleted text beginbegindeleted text endnew text begin beginsnew text end to accrue the day following the last day for which the employee is paid
sick leave or annual leavenew text begin,new text end but not earlier than 180 days before the date the application
is filed.new text begin A terminated employee must file a written application within the time frame
specified under section 352.113, subdivision 4, paragraph (e).
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2009, and applies to disability
benefit applicants whose last day of public employment was after June 30, 2009.
new text end

Sec. 13.

Minnesota Statutes 2008, section 352.95, subdivision 4, is amended to read:


Subd. 4.

Medical or psychological evidence.

(a) An applicant shall provide
medical, chiropractic, or psychological evidence to support an application for disability
benefits. The director shall have the employee examined by at least one additional
licensed physician, chiropractor, or psychologist who is designated by the medical adviser.
The physicians, chiropractors, or psychologists with respect to a mental impairment,
shall make written reports to the director concerning the question of the employee's
disability, including their expert opinions as to whether the employee deleted text beginis disableddeleted text end new text beginhas an
occupational disability
new text endwithin the meaning of deleted text beginthisdeleted text end sectionnew text begin 352.01, subdivision 17a, and
whether the employee has a duty disability, physical or psychological, under section
352.01, subdivision 17b, or has a regular disability, physical or psychological, under
section 352.01, subdivision 17c
new text end. The director shall also obtain written certification from
the employer stating whether or not the employee is on sick leave of absence because of a
disability that will prevent further service to the employernew text begin performing normal duties as
defined in section 352.01, subdivision 17d, or performing less frequent duties as defined in
section 352.01, subdivision 17e
new text end, and as a consequence, the employee is not entitled to
compensation from the employer.

(b) If, on considering the reports by the physicians, chiropractors, or psychologists
and any other evidence supplied by the employee or others, the medical adviser finds new text beginthat
new text endthe employee deleted text begindisableddeleted text end new text beginhas an occupational disability new text endwithin the meaning of deleted text beginthisdeleted text end sectionnew text begin
352.01, subdivision 17a
new text end, the advisor shall make the appropriate recommendation to the
director, in writing, together with the date from which the employee has been disabled.
The director shall then determine the propriety of authorizing payment of a new text beginduty new text enddisability
benefit new text beginor a regular disability benefit new text endas provided in this section.

(c) Unless the payment of a disability benefit has terminated because the employee
deleted text begin isdeleted text end no longer deleted text begindisableddeleted text endnew text begin has an occupational disabilitynew text end, or because the employee has reached
either age deleted text begin65deleted text end new text begin55 new text endor the five-year anniversary of the effective date of the disability benefit,
whichever is later, the disability benefit must cease with the last payment which was
received by the disabled employee or which had accrued during the employee's lifetime.
While disability benefits are paid, the director has the right, at reasonable times, to
require the disabled employee to submit proof of the continuance of deleted text beginthedeleted text end new text beginan occupational
new text enddisability deleted text beginclaimeddeleted text end. If any examination indicates to the medical adviser that the employee
deleted text begin isdeleted text end no longer deleted text begindisableddeleted text endnew text begin has an occupational disabilitynew text end, the disability payment must be
discontinued upon the person's reinstatement to state service or within 60 days of the
finding, whichever is sooner.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2009, and applies to disability
benefit applicants whose last day of public employment was after June 30, 2009.
new text end

Sec. 14.

Minnesota Statutes 2008, section 352.95, subdivision 5, is amended to read:


Subd. 5.

Retirement status at normal retirement age.

The disability benefit paid
to a disabled correctional employee under this section deleted text beginshall terminatedeleted text endnew text begin terminatesnew text end at the end
of the month in which the employee reaches age deleted text begin65deleted text endnew text begin 55new text end, or the five-year anniversary of
the effective date of the disability benefit, whichever is later. If the disabled correctional
employee is still disabled when the employee reaches age deleted text begin65deleted text endnew text begin 55new text end, or the five-year
anniversary of the effective date of the disability benefit, whichever is later, the employee
deleted text begin shalldeleted text endnew text begin mustnew text end be deemed to be a retired employee. If the employee had elected an optional
annuity under subdivision 1a, the employee shall receive an annuity in accordance with
the terms of the optional annuity previously elected. If the employee had not elected an
optional annuity under subdivision 1a, the employee may within 90 days of attaining age
deleted text begin 65deleted text endnew text begin 55new text end or reaching the five-year anniversary of the effective date of the disability benefit,
whichever is later, either elect to receive a normal retirement annuity computed in the
manner provided in section 352.93 or elect to receive an optional annuity as provided
in section 352.116, subdivision 3, based on the same length of service as used in the
calculation of the disability benefit. Election of an optional annuity must be made within
90 days before attaining age deleted text begin65deleted text endnew text begin 55new text end or reaching the five-year anniversary of the effective
date of the disability benefit, whichever is later. If an optional annuity is elected, the
optional annuity deleted text beginshall begindeleted text endnew text begin beginsnew text end to accrue on the first of the month following the month
in which the employee reaches age deleted text begin65deleted text endnew text begin 55new text end or the five-year anniversary of the effective date
of the disability benefit, whichever is later.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2009, and applies to disability
benefit applicants whose last day of public employment was after June 30, 2009.
new text end

Sec. 15.

new text begin [352B.011] DEFINITIONS.
new text end

new text begin Subdivision 1. new text end

new text begin Scope. new text end

new text begin For the purposes of this chapter, the terms defined in this
section have the meanings given them.
new text end

new text begin Subd. 2. new text end

new text begin Accumulated deductions. new text end

new text begin "Accumulated deductions" means the total
sums deducted from the salary of a member and the total amount of assessments paid by
a member in place of deductions and credited to the member's individual account as
permitted by law without interest.
new text end

new text begin Subd. 3. new text end

new text begin Allowable service. new text end

new text begin (a) "Allowable service" means:
new text end

new text begin (1) service in a month during which a member is paid a salary from which a member
contribution is deducted, deposited, and credited in the State Patrol retirement fund;
new text end

new text begin (2) for members defined in subdivision 10, clause (1), service in any month for
which payments have been made to the State Patrol retirement fund under law; and
new text end

new text begin (3) for members defined in subdivision 10, clauses (2) and (3), service for which
payments have been made to the State Patrol retirement fund under law, service for which
payments were made to the State Police officers retirement fund under law after June
30, 1961, and all prior service which was credited to a member for service on or before
June 30, 1961.
new text end

new text begin (b) Allowable service also includes any period of absence from duty by a member
who, by reason of injury incurred in the performance of duty, is temporarily disabled and
for which disability the state is liable under the workers' compensation law, until the date
authorized by the executive director for commencement of payment of a disability benefit
or until the date of a return to employment.
new text end

new text begin Subd. 4. new text end

new text begin Average monthly salary. new text end

new text begin (a) Subject to the limitations of section 356.611,
"average monthly salary" means the average of the highest monthly salaries for five
years of service as a member upon which contributions were deducted from pay under
section 352B.02, or upon which appropriate contributions or payments were made to
the fund to receive allowable service and salary credit as specified under the applicable
law. Average monthly salary must be based upon all allowable service if this service is
less than five years.
new text end

new text begin (b) The salary used for the calculation of "average monthly salary" means the
salary of the member as defined in section 352.01, subdivision 13. The salary used for
the calculation of "average monthly salary" does not include any lump-sum annual leave
payments and overtime payments made at the time of separation from state service, any
amounts of severance pay, or any reduced salary paid during the period the person is
entitled to workers' compensation benefit payments for temporary disability.
new text end

new text begin Subd. 5. new text end

new text begin Department head. new text end

new text begin "Department head" means the head of any department,
institution, or branch of the state service that directly pays salaries from state funds
to a member who prepares, approves, and submits salary abstracts of employees to the
commissioner of Minnesota Management and Budget.
new text end

new text begin Subd. 6. new text end

new text begin Dependent child. new text end

new text begin "Dependent child" means a natural or adopted unmarried
child of a deceased member under the age of 18 years, including any child of the member
conceived during the lifetime of the member and born after the death of the member.
new text end

new text begin Subd. 7. new text end

new text begin Duty disability. new text end

new text begin "Duty disability" means a physical or psychological
condition that is expected to prevent a member, for a period of not less than 12 months,
from performing the normal duties of the position held by the person as a member of the
State Patrol retirement fund, and that is the direct result of any injury incurred during, or a
disease arising out of, the performance of normal duties or the actual performance of less
frequent duties, either of which are specific to protecting the property and personal safety
of others and that present inherent dangers that are specific to the positions covered by
the State Patrol retirement fund.
new text end

new text begin Subd. 8 new text end

new text begin Fund. new text end

new text begin "Fund" means the State Patrol retirement fund.
new text end

new text begin Subd. 9. new text end

new text begin Less frequent duties. new text end

new text begin "Less frequent duties" means tasks which are
designated in the member's job description as either required from time to time or as
assigned, but which are not carried out as part of the normal routine of the member's
position.
new text end

new text begin Subd. 10. new text end

new text begin Member. new text end

new text begin "Member" means:
new text end

new text begin (1) a State Patrol member currently employed 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;
new text end

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

new text begin (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;
new text end

new text begin (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;
new text end

new text begin (5) a public safety employee who is a peace officer under section 626.84, subdivision
1
, paragraph (c), and who is employed by the Division of Alcohol and Gambling
Enforcement under section 299L.01;
new text end

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

new text begin (8) an employee of the Department of Public Safety, who is a licensed peace officer
under section 626.84, subdivision 1, paragraph (c), and is employed as the statewide
coordinator of the Gang and Drug Oversight Council.
new text end

new text begin Subd. 11. new text end

new text begin Normal duties. new text end

new text begin "Normal duties" means specific tasks which are
designated in the member's job description and which the applicant performs on a
day-to-day basis, but do not include less frequent duties which may be requested to be
done by the employer from time to time.
new text end

new text begin Subd. 12. new text end

new text begin Regular disability. new text end

new text begin "Regular disability" means a physical or
psychological condition that is expected to prevent a member, for a period of not less than
12 months, from performing the normal duties of the position held by a person who is a
member of the State Patrol retirement plan, and which results from a disease or an injury
that arises from any activities while not at work, or while at work and performing those
normal or less frequent duties that do not present inherent dangers that are specific to the
occupations covered by the State Patrol retirement plan.
new text end

new text begin Subd. 13. new text end

new text begin Surviving spouse. new text end

new text begin "Surviving spouse" means a member's or former
member's legally married spouse who resided with the member or former member at the
time of death and was married to the member or former member, for a period of at least
one year, during or before the time of membership.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin (a) Except as provided in paragraph (b), this section is
effective July 1, 2009.
new text end

new text begin (b) Subdivision 3, paragraph (a), clause (1), is effective retroactively from July
1, 1969, and allowable service on the records of the State Patrol retirement plan credit
consistent with that provision is validated.
new text end

Sec. 16.

Minnesota Statutes 2008, section 352B.02, subdivision 1, is amended to read:


Subdivision 1.

Fund created; membership.

A State Patrol retirement fund is
established. Its membership consists of all persons defined in section deleted text begin352B.01, subdivision
2
deleted text endnew text begin 352B.011, subdivision 10new text end.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2009.
new text end

Sec. 17.

new text begin [352B.085] SERVICE CREDIT FOR CERTAIN DISABILITY LEAVES
OF ABSENCE.
new text end

new text begin A member on leave of absence receiving temporary workers' compensation
payments and a reduced salary or no salary from the employer who is entitled to allowable
service credit for the period of absence under section 352B.011, subdivision 3, paragraph
(b), may make payment to the fund for the difference between salary received, if any,
and the salary that the member would normally receive if the member was not on leave
of absence during the period. The member shall pay an amount equal to the member
and employer contribution rate under section 352B.02, subdivisions 1b and 1c, on
the differential salary amount for the period of the leave of absence. The employing
department, at its option, may pay the employer amount on behalf of the member. Payment
made under this subdivision must include interest at the rate of 8.5 percent per year, and
must be completed within one year of the member's return from the leave of absence.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2009.
new text end

Sec. 18.

new text begin [352B.086] SERVICE CREDIT FOR UNIFORMED SERVICE.
new text end

new text begin (a) A member who is absent from employment by reason of service in the uniformed
services, as defined in United States Code, title 38, section 4303(13), and who returns to
state employment in a position covered by the plan upon discharge from service in the
uniformed services within the time frame required in United States Code, title 38, section
4312(e), may obtain service credit for the period of the uniformed service, provided that
the member did not separate from uniformed service with a dishonorable or bad conduct
discharge or under other than honorable conditions.
new text end

new text begin (b) The member may obtain credit by paying into the fund an equivalent member
contribution based on the member contribution rate or rates in effect at the time that
the uniformed service was performed multiplied by the full and fractional years being
purchased and applied to the annual salary rate. The annual salary rate is the average
annual salary during the purchase period that the member would have received if the
member had continued to provide employment services to the state rather than to provide
uniformed service, or if the determination of that rate is not reasonably certain, the annual
salary rate is the member's average salary rate during the 12-month period of covered
employment rendered immediately preceding the purchase period.
new text end

new text begin (c) The equivalent employer contribution and, if applicable, the equivalent employer
additional contribution, must be paid by the employing unit, using the employer and
employer additional contribution rate or rates in effect at the time that the uniformed
service was performed, applied to the same annual salary rate or rates used to compute the
equivalent member contribution.
new text end

new text begin (d) If the member equivalent contributions provided for in this subdivision are not
paid in full, the member's allowable service credit must be prorated by multiplying the
full and fractional number of years of uniformed service eligible for purchase by the
ratio obtained by dividing the total member contributions received by the total member
contributions otherwise required under this subdivision.
new text end

new text begin (e) To receive allowable service credit under this subdivision, the contributions
specified in this section must be transmitted to the fund during the period which begins
with the date on which the individual returns to state employment covered by the plan and
which has a duration of three times the length of the uniformed service period, but not
to exceed five years. If the determined payment period is calculated to be less than one
year, the contributions required under this subdivision to receive service credit must be
transmitted to the fund within one year from the discharge date.
new text end

new text begin (f) The amount of allowable service credit obtainable under this section may not
exceed five years, unless a longer purchase period is required under United States Code,
title 38, section 4312.
new text end

new text begin (g) The employing unit shall pay interest on all equivalent member and employer
contribution amounts payable under this section. Interest must be computed at a rate of
8.5 percent compounded annually from the end of each fiscal year of the leave or break in
service to the end of the month in which payment is received.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2009.
new text end

Sec. 19.

Minnesota Statutes 2008, section 352B.10, subdivision 1, is amended to read:


Subdivision 1.

deleted text beginInjuries; payment amountsdeleted text endnew text begin Duty disabilitynew text end.

A member who
deleted text begin becomes disabled and who is expected to be physically or mentally unfit to perform duties
for at least one year as a direct result of an injury, sickness, or other disability that incurred
in or arose out of any act of duty
deleted text endnew text begin is determined to qualify for duty disability as defined in
section 352B.011, subdivision 7
new text end, is entitled to receive new text begina dutynew text end disability deleted text beginbenefitsdeleted text end new text beginbenefitnew text end
while disabled. The benefits must be paid deleted text beginindeleted text end monthly deleted text begininstallmentsdeleted text end. The new text beginduty disabilitynew text end
benefit is an amount equal to the member's average monthly salary multiplied by 60
percent, plus an additional percent equal to that specified in section 356.315, subdivision
6
, for each year and pro rata for completed months of service in excess of 20 years, if any.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2009.
new text end

Sec. 20.

Minnesota Statutes 2008, section 352B.10, subdivision 2, is amended to read:


Subd. 2.

deleted text beginDisabled while not on dutydeleted text endnew text begin Regular disability benefitnew text end.

deleted text beginIfdeleted text end A member with
at least one year of service deleted text beginbecomes disabled and is expected to be physically or mentally
unfit to perform the duties of the position for at least one year because of sickness or injury
that occurred while not engaged in covered employment, the individual
deleted text endnew text begin who qualifies for
a regular disability benefit as defined in section 352B.011, subdivision 12,
new text end is entitled to
new text begin a regular new text enddisability deleted text beginbenefitsdeleted text end new text beginbenefitnew text end. The new text beginregular disabilitynew text end benefit must be computed as if
the individual were 55 years old at the date of disability and new text beginas ifnew text end the annuity was payable
under section 352B.08. If a new text beginregularnew text end disability under this subdivision occurs after one year
of service but before 15 years of service, the new text beginregularnew text end disability benefit must be computed
as though the individual had credit for 15 years of service.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2009.
new text end

Sec. 21.

Minnesota Statutes 2008, section 352B.10, is amended by adding a
subdivision to read:


new text begin Subd. 2a. new text end

new text begin Applying for benefits; accrual. new text end

new text begin No application for disability benefits
shall be made until after the last day physically on the job. The disability benefit begins to
accrue the day following the last day for which the employee is paid sick leave or annual
leave but not earlier than 180 days before the date the application is filed. A member
who is terminated must file a written application within the time frame specified under
section 352.113, subdivision 4, paragraph (e).
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2009, and applies to disability
benefit applicants whose last day of public employment was after June 30, 2009.
new text end

Sec. 22.

Minnesota Statutes 2008, section 352B.10, subdivision 5, is amended to read:


Subd. 5.

Optional annuity.

A disabilitant may elect, in lieu of spousal survivorship
coverage under section 352B.11, subdivisions 2b and 2c, the normal disability benefit or
an optional annuity as provided in section 352B.08, subdivision 3. The choice of an
optional annuity must be made in writing, on a form prescribed by the executive director,
and must be made before the commencement of the payment of the disability benefit, or
within 90 days before reaching age deleted text begin65deleted text endnew text begin 55new text end or before reaching the five-year anniversary
of the effective date of the disability benefit, whichever is later. The optional annuity
is effective on the date on which the disability benefit begins to accrue, or the month
following the attainment of age deleted text begin65deleted text endnew text begin 55new text end or following the five-year anniversary of the
effective date of the disability benefit, whichever is later.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2009, and applies to disability
benefit applicants whose last day of public employment was after June 30, 2009.
new text end

Sec. 23.

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


Subd. 2.

Death; payment to dependent children; family maximums.

new text begin(a)new text end Each
dependent child, as defined in section deleted text begin352B.01, subdivision 10deleted text endnew text begin 352B.011, subdivision 6new text end, is
entitled to receive a monthly annuity equal to ten percent of the average monthly salary
of the deceased member.

new text begin (b)new text end A dependent child over 18 and under 23 years of age also may receive the
monthly benefit provided in this section if the child is continuously attending an accredited
school as a full-time student during the normal school year as determined by the director.
If the child does not continuously attend school, but separates from full-time attendance
during any part of a school year, the annuity must cease at the end of the month of
separation.

new text begin (c)new text end In addition, a payment of $20 per month must be prorated equally to the
surviving dependent children when the former member is survived by more than one
dependent child.

new text begin (d)new text end Payments for the benefit of any dependent child must be made to the surviving
spouse, or if there is none, to the legal guardian of the child.

new text begin (e)new text end The monthly benefit for any one family, including a surviving spouse benefit, if
applicable, must not be less than 50 percent nor exceed 70 percent of the average monthly
salary of the deceased member.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2009.
new text end

Sec. 24. new text begin REPEALER.
new text end

new text begin Minnesota Statutes 2008, section 352B.01, subdivisions 1, 2, 3, 3b, 4, 6, 7, 9, 10,
and 11,
new text end new text begin are repealed.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2009.
new text end

ARTICLE 3

STATE CORRECTIONAL RETIREMENT PLAN

MEMBERSHIP CHANGES

Section 1.

Minnesota Statutes 2008, section 352.91, subdivision 3d, is amended to read:


Subd. 3d.

Other correctional personnel.

(a) "Covered correctional service" means
service by a state employee in one of the employment positions at a correctional facility or
at the Minnesota Security Hospital specified in paragraph (b) if at least 75 percent of the
employee's working time is spent in direct contact with inmates or patients and the fact of
this direct contact is certified to the executive director by the appropriate commissioner.

(b) The employment positions are:

(1) new text beginautomotive mechanic;
new text end

new text begin (2) new text endbaker;

deleted text begin (2)deleted text end new text begin(3) new text endcentral services administrative specialist, intermediate;

deleted text begin (3)deleted text end new text begin(4) new text endcentral services administrative specialist, principal;

deleted text begin (4)deleted text end new text begin(5) new text endchaplain;

deleted text begin (5)deleted text end new text begin(6) new text endchief cook;

deleted text begin (6)deleted text end new text begin(7) new text endcook;

deleted text begin (7)deleted text end new text begin(8) new text endcook coordinator;

deleted text begin (8)deleted text end new text begin(9) new text endcorrections program therapist 1;

deleted text begin (9)deleted text end new text begin(10) new text endcorrections program therapist 2;

deleted text begin (10)deleted text end new text begin(11) new text endcorrections program therapist 3;

deleted text begin (11)deleted text end new text begin(12) new text endcorrections program therapist 4;

deleted text begin (12)deleted text end new text begin(13) new text endcorrections inmate program coordinator;

deleted text begin (13)deleted text end new text begin(14) new text endcorrections transitions program coordinator;

deleted text begin (14)deleted text end new text begin(15) new text endcorrections security caseworker;

deleted text begin (15)deleted text end new text begin(16) new text endcorrections security caseworker career;

deleted text begin (16)deleted text end new text begin(17) new text endcorrections teaching assistant;

deleted text begin (17)deleted text end new text begin(18) new text enddelivery van driver;

deleted text begin (18)deleted text end new text begin(19) new text enddentist;

deleted text begin (19)deleted text end new text begin(20) new text endelectrician supervisor;

deleted text begin (20)deleted text end new text begin(21) new text endgeneral maintenance worker lead;

deleted text begin (21)deleted text end new text begin(22) new text endgeneral repair worker;

deleted text begin (22)deleted text end new text begin(23) new text endlibrary/information research services specialist;

deleted text begin (23)deleted text end new text begin(24) new text endlibrary/information research services specialist senior;

deleted text begin (24)deleted text end new text begin(25) new text endlibrary technician;

deleted text begin (25)deleted text end new text begin(26) new text endpainter lead;

deleted text begin (26)deleted text end new text begin(27) new text endplant maintenance engineer lead;

deleted text begin (27)deleted text end new text begin(28) new text endplumber supervisor;

deleted text begin (28)deleted text end new text begin(29) new text endpsychologist 1;

deleted text begin (29)deleted text end new text begin(30) new text endpsychologist 3;

deleted text begin (30)deleted text end new text begin(31) new text endrecreation therapist;

deleted text begin (31)deleted text end new text begin(32) new text endrecreation therapist coordinator;

deleted text begin (32)deleted text end new text begin(33) new text endrecreation program assistant;

deleted text begin (33)deleted text end new text begin(34) new text endrecreation therapist senior;

deleted text begin (34)deleted text end new text begin(35) new text endsports medicine specialist;

deleted text begin (35)deleted text end new text begin(36) new text endwork therapy assistant;

deleted text begin (36)deleted text end new text begin(37) new text endwork therapy program coordinator; and

deleted text begin (37)deleted text end new text begin(38) new text endwork therapy technician.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective retroactively from May 29, 2007.
new text end

Sec. 2. new text beginMSRS-CORRECTIONAL; ELIMINATION OF CERTAIN POSITION
FROM COVERAGE.
new text end

new text begin Notwithstanding any provision of Minnesota Statutes, section 352.91, to the contrary,
including Minnesota Statutes, section 352.91, subdivision 2, "covered correctional service"
does not mean service rendered by a state employee as an automotive mechanic lead.
new text end

new text begin EFFECTIVE DATE. new text end

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

ARTICLE 4

ADMINISTRATIVE PROVISIONS

Section 1.

Minnesota Statutes 2008, section 43A.346, subdivision 2, is amended to
read:


Subd. 2.

Eligibility.

(a) This section applies to a terminated state employee who:

(1) for at least the five years immediately preceding separation under clause (2),
was regularly scheduled to work 1,044 or more hours per year in a position covered by
a pension plan administered by the Minnesota State Retirement System or the Public
Employees Retirement Association;

(2) terminated state or Metropolitan Council employment;

(3) at the time of termination under clause (2), met the age and service requirements
necessary to receive an unreduced retirement annuity from the plan and satisfied
requirements for the commencement of the retirement annuity or, for a terminated
employee under the unclassified employees retirement plan, met the age and service
requirements necessary to receive an unreduced retirement annuity from the plan and
satisfied requirements for the commencement of the retirement annuity or elected a
lump-sum payment; and

(4) agrees to accept a postretirement option position with the same or a different
appointing authority, working a reduced schedule that is both (i) a reduction of at least 25
percent from the employee's number of previously regularly scheduled work hours; and
(ii) 1,044 hours or less in state or Metropolitan Council service.

(b) For purposes of this section, an unreduced retirement annuity includes a
retirement annuity computed under a provision of law which permits retirement, without
application of an earlier retirement reduction factor, whenever age plus years of allowable
service total at least 90.

(c) For purposes of this section, as it applies to deleted text beginstaffdeleted text end new text beginstate employees who are
members
new text endof the Public Employees Retirement Association who are at least age 62, the
length of separation requirement and termination of service requirement prohibiting return
to work agreements under section 353.01, subdivisions 11a and 28, are not applicable.

new text begin EFFECTIVE DATE. new text end

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

Sec. 2.

Minnesota Statutes 2008, section 43A.346, subdivision 6, is amended to read:


Subd. 6.

Duration.

Postretirement option employment deleted text beginshall bedeleted text endnew text begin isnew text end for an initial
period not to exceed one year. During that period, the appointing authority may not
modify the conditions specified in the written offer without the person's consent, except as
required by law or by the collective bargaining agreement or compensation plan applicable
to the person. At the end of the initial period, the appointing authority has sole discretion
to determine if the offer of a postretirement option position will be renewed, renewed
with modifications, or terminated. deleted text beginIf the person is under age 62, an offer of renewal
and any related verbal offer or agreement must not be made until at least 30 days after
termination of the person's previous postretirement option employment.
deleted text end Postretirement
option employment may be renewed for periods of up to one year, not to exceed a total
duration of five years. No person deleted text beginshalldeleted text endnew text begin maynew text end be employed in one or a combination of
postretirement option positions under this section for a total of more than five years.

new text begin EFFECTIVE DATE. new text end

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

Sec. 3.

Minnesota Statutes 2008, section 352B.02, subdivision 1a, is amended to read:


Subd. 1a.

Member contributions.

(a) deleted text beginEachdeleted text end new text beginThe new text endmember deleted text beginshall pay a sum equal to
the following
deleted text end new text begincontribution is 10.40 new text endpercent of the member's salarydeleted text begin, which constitutes the
member contribution to the fund:
deleted text endnew text begin.new text end

deleted text begin before July 1, 2007
deleted text end
deleted text begin 8.40
deleted text end
deleted text begin from July 1, 2007, to June 30, 2008
deleted text end
deleted text begin 9.10
deleted text end
deleted text begin from July 1, 2008, to June 30, 2009
deleted text end
deleted text begin 9.80
deleted text end
deleted text begin from July 1, 2009, and thereafter
deleted text end
deleted text begin 10.40.
deleted text end

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

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2009.
new text end

Sec. 4.

Minnesota Statutes 2008, section 352B.02, subdivision 1c, is amended to read:


Subd. 1c.

Employer contributions.

(a) In addition to member contributions,
department heads shall pay a sum equal to deleted text beginthe followingdeleted text end new text begin15.60 new text endpercent of the salary upon
which deductions were made, which deleted text beginshall constitutedeleted text endnew text begin constitutesnew text end the employer contribution
to the funddeleted text begin:deleted text endnew text begin.new text end

deleted text begin before July 1, 2007
deleted text end
deleted text begin 12.60
deleted text end
deleted text begin from July 1, 2007, to June 30, 2008
deleted text end
deleted text begin 13.60
deleted text end
deleted text begin from July 1, 2008, to June 30, 2009
deleted text end
deleted text begin 14.60
deleted text end
deleted text begin from July 1, 2009, and thereafter
deleted text end
deleted text begin 15.60.
deleted text end

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

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2009.
new text end

Sec. 5.

Minnesota Statutes 2008, section 353.01, subdivision 16, is amended to read:


Subd. 16.

Allowable service; limits and computation.

(a) "Allowable service"
means:

(1) service during years of actual membership in the course of which employee
new text begin deductions were withheld from salary and new text endcontributions were madedeleted text begin,deleted text end new text begin at the applicable rates
under section 353.27, 353.65, or 353E.03;
new text end

new text begin (2) new text endperiods new text beginof service new text endcovered by payments in lieu of salary deductions under deleted text beginsectiondeleted text endnew text begin
sections 353.27, subdivision 12, and
new text end 353.35;

deleted text begin (2)deleted text end new text begin(3) new text endservice in years during which the public employee was not a member but for
which the member later elected, while a member, to obtain credit by making payments to
the fund as permitted by any law then in effect;

deleted text begin (3)deleted text end new text begin(4) new text enda period of authorized leave of absence with pay from which deductions for
employee contributions are made, deposited, and credited to the fund;

deleted text begin (4)deleted text end new text begin(5) new text enda period of authorized personal, parental, or medical leave of absence without
pay, including a leave of absence covered under the federal Family Medical Leave Act,
that does not exceed one year, and for which a member obtained service credit for each
month in the leave period by payment under section 353.0161 to the fund made in place of
salary deductions. An employee must return to public service and render a minimum of
three months of allowable service in order to be eligible to make payment under section
353.0161 for a subsequent authorized leave of absence without pay. Upon payment, the
employee must be granted allowable service credit for the purchased period;

deleted text begin (5)deleted text end new text begin(6) new text enda periodic, repetitive leave that is offered to all employees of a governmental
subdivision. The leave program may not exceed 208 hours per annual normal work
cycle as certified to the association by the employer. A participating member obtains
service credit by making employee contributions in an amount or amounts based on the
member's average salary that would have been paid if the leave had not been taken. The
employer shall pay the employer and additional employer contributions on behalf of the
participating member. The employee and the employer are responsible to pay interest on
their respective shares at the rate of 8.5 percent a year, compounded annually, from the
end of the normal cycle until full payment is made. An employer shall also make the
employer and additional employer contributions, plus 8.5 percent interest, compounded
annually, on behalf of an employee who makes employee contributions but terminates
public service. The employee contributions must be made within one year after the end of
the annual normal working cycle or within deleted text begin20deleted text end new text begin30 new text enddays after termination of public service,
whichever is sooner. The executive director shall prescribe the manner and forms to be
used by a governmental subdivision in administering a periodic, repetitive leave. Upon
payment, the member must be granted allowable service credit for the purchased period;

deleted text begin (6)deleted text end new text begin(7) new text endan authorized temporary or seasonal layoff under subdivision 12, limited
to three months allowable service per authorized temporary or seasonal layoff in one
calendar year. An employee who has received the maximum service credit allowed for an
authorized temporary or seasonal layoff must return to public service and must obtain a
minimum of three months of allowable service subsequent to the layoff in order to receive
allowable service for a subsequent authorized temporary or seasonal layoff; deleted text beginor
deleted text end

deleted text begin (7)deleted text end new text begin(8) new text enda period during which a member is absent from employment by a
governmental subdivision by reason of service in the uniformed services, as defined in
United States Code, title 38, section 4303(13), if the member returns to public service new text beginwith
the same governmental subdivision
new text endupon discharge from service in the uniformed service
within the time frames required under United States Code, title 38, section 4312(e),
provided that the member did not separate from uniformed service with a dishonorable or
bad conduct discharge or under other than honorable conditions. The service is credited
if the member pays into the fund equivalent employee contributions based upon the
contribution rate or rates in effect at the time that the uniformed service was performed
multiplied by the full and fractional years being purchased and applied to the annual salary
rate. The annual salary rate is the average annual salary during the purchase period that
the member would have received if the member had continued to be employed in covered
employment rather than to provide uniformed service, or, if the determination of that
rate is not reasonably certain, the annual salary rate is the member's average salary rate
during the 12-month period of covered employment rendered immediately preceding the
period of the uniformed service. Payment of the member equivalent contributions must
be made during a period that begins with the date on which the individual returns to
public employment and that is three times the length of the military leave period, or
within five years of the date of discharge from the military service, whichever is less. If
the determined payment period is less than one year, the contributions required under
this clause to receive service credit may be made within one year of the discharge date.
Payment may not be accepted following deleted text begin20deleted text end new text begin30 new text enddays after termination of public service
under subdivision 11a. If the member equivalent contributions provided for in this clause
are not paid in full, the member's allowable service credit must be prorated by multiplying
the full and fractional number of years of uniformed service eligible for purchase by the
ratio obtained by dividing the total member contributions received by the total member
contributions otherwise required under this clause. The equivalent employer contribution,
and, if applicable, the equivalent additional employer contribution must be paid by the
governmental subdivision employing the member if the member makes the equivalent
employee contributions. The employer payments must be made from funds available to
the employing unit, using the employer and additional employer contribution rate or
rates in effect at the time that the uniformed service was performed, applied to the same
annual salary rate or rates used to compute the equivalent member contribution. The
governmental subdivision involved may appropriate money for those payments. The
amount of service credit obtainable under this section may not exceed five years unless a
longer purchase period is required under United States Code, title 38, section 4312. The
employing unit shall pay interest on all equivalent member and employer contribution
amounts payable under this clause. Interest must be computed at a rate of 8.5 percent
compounded annually from the end of each fiscal year of the leave or the break in service
to the end of the month in which the payment is received. Upon payment, the employee
must be granted allowable service credit for the purchased perioddeleted text begin.deleted text endnew text begin; or
new text end

new text begin (9) a period specified under subdivision 40.
new text end

(b) For calculating benefits under sections 353.30, 353.31, 353.32, and 353.33 for
state officers and employees displaced by the Community Corrections Act, chapter 401,
and transferred into county service under section 401.04, "allowable service" means the
combined years of allowable service as defined in paragraph (a), clauses (1) to (6), and
section 352.01, subdivision 11.

(c) 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 the type of benefit
coverage provided by the public employees police and fire fund either under section
353A.08 following the consolidation or under section 353.665, subdivision 4, "applicable
service" is a period of service credited by the local police or firefighters relief association
as of the effective date of the consolidation based on law and on bylaw provisions
governing the relief association on the date of the initiation of the consolidation procedure.

(d) No member may receive more than 12 months of allowable service credit in a
year either for vesting purposes or for benefit calculation purposes.

(e) MS 2002 [Expired]

new text begin EFFECTIVE DATE. new text end

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

Sec. 6.

Minnesota Statutes 2008, section 353.01, subdivision 16b, is amended to read:


Subd. 16b.

Uncredited military service credit purchase.

(a) A public employee
who has at least three years of allowable service with the Public Employees Retirement
Association or the public employees police and fire plan and who performed service in the
United States armed forces before becoming a public employee, or who failed to obtain
service credit for a military leave of absence under subdivision 16, paragraph deleted text begin(h)deleted text endnew text begin (a),
clause 7
new text end, is entitled to purchase allowable service credit for the initial period of enlistment,
induction, or call to active duty without any voluntary extension by making payment under
section 356.551new text begin. This authority is voidednew text end if the public employee has deleted text beginnotdeleted text end purchased service
credit from any other Minnesota defined benefit public employee pension plannew text begin, other than
a volunteer fire plan,
new text end for the same period of servicenew text begin, or if the separation from the United
States armed forces was under less than honorable conditions
new text end.

(b) A public employee who desires to purchase service credit under paragraph
(a) must apply with the executive director to make the purchase. The application must
include all necessary documentation of the public employee's qualifications to make the
purchase, signed written permission to allow the executive director to request and receive
necessary verification of applicable facts and eligibility requirements, and any other
relevant information that the executive director may require.

(c) Allowable service credit for the purchase period must be granted by the
Public Employees Retirement Association or the public employees police and fire plan,
whichever applies, to the purchasing public employee upon receipt of the purchase
payment amount. Payment must be made before the deleted text begineffective date of retirement of thedeleted text end
public deleted text beginemployeedeleted text endnew text begin employee's termination of public service or termination of membership,
whichever is earlier
new text end.

(d) This subdivision is repealed July 1, 2013.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after final enactment.
new text end

Sec. 7.

Minnesota Statutes 2008, section 353.0161, subdivision 1, is amended to read:


Subdivision 1.

Application.

This section applies to employees covered by any plan
specified in this chapter or chapter 353E for any period of authorized leave of absence
specified in section 353.01, subdivision 16, paragraph (a), clause deleted text begin(4)deleted text endnew text begin (5)new text end, for which the
employee obtains credit for allowable service by making payment as specified in this
section to the applicable fund.

new text begin EFFECTIVE DATE. new text end

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

Sec. 8.

Minnesota Statutes 2008, section 353.03, subdivision 3a, is amended to read:


Subd. 3a.

Executive director.

(a) Appointment. The board shall appoint an
executive director on the basis of education, experience in the retirement field, and
leadership ability. The executive director must have had at least five years' experience in
an executive level management position, which has included responsibility for pensions,
deferred compensation, or employee benefits. The executive director serves at the pleasure
of the board. The salary of the executive director is as provided by section 15A.0815.

(b) Duties. The management of the association is vested in the executive director
who shall be the executive and administrative head of the association. The executive
director shall act as adviser to the board on all matters pertaining to the association and
shall also act as the secretary of the board. The executive director shall:

(1) attend all meetings of the board;

(2) prepare and recommend to the board appropriate rules to carry out the provisions
of this chapter;

(3) establish and maintain an adequate system of records and accounts following
recognized accounting principles and controls;

(4) designate, with the approval of the board, up to two persons who may serve in
the unclassified service and whose salaries are set in accordance with section 43A.18,
subdivision 3
, appoint a confidential secretary in the unclassified service, and appoint
employees to carry out this chapter, who are subject to chapters 43A and 179A in the same
manner as are executive branch employees;

(5) organize the work of the association as the director deems necessary to fulfill
the functions of the association, and define the duties of its employees and delegate to
them any powers or duties, subject to the control of, and under such conditions as, the
executive director may prescribe;

(6) with the approval of the board, contract for the services of an approved actuary,
professional management services, and any other consulting services as necessary to fulfill
the purposes of this chapter. All contracts are subject to chapter 16C. The commissioner
of administration shall not approve, and the association shall not enter into, any contract
to provide lobbying services or legislative advocacy of any kind. Any approved actuary
retained by the executive director shall function as the actuarial advisor of the board and
the executive directordeleted text begin and may perform actuarial valuations and experience studies to
supplement those performed by the actuary retained
deleted text endnew text begin. In addition to filing requirements
new text endunder section 356.214deleted text begin.deleted text endnew text begin,new text end any supplemental actuarial valuations or experience studies shall
be filed with the executive director of the Legislative Commission on Pensions and
Retirement. Copies of professional management survey reports shall be transmitted to the
secretary of the senate, the chief clerk of the house of representatives, and the Legislative
Reference Library as provided by section 3.195, and to the executive director of the
commission at the same time as reports are furnished to the board. Only management
firms experienced in conducting management surveys of federal, state, or local public
retirement systems shall be qualified to contract with the director hereunder;

(7) with the approval of the board provide in-service training for the employees
of the association;

(8) make refunds of accumulated contributions to former members and to the
designated beneficiary, surviving spouse, legal representative or next of kin of deceased
members or deceased former members, as provided in this chapter;

(9) determine the amount of the annuities and disability benefits of members covered
by the association and authorize payment of the annuities and benefits beginning as of
the dates on which the annuities and benefits begin to accrue, in accordance with the
provisions of this chapter;

(10) pay annuities, refunds, survivor benefits, salaries, and necessary operating
expenses of the association;

(11) prepare and submit to the board and the legislature an annual financial report
covering the operation of the association, as required by section 356.20;

(12) prepare and submit biennial and annual budgets to the board for its approval
and submit the approved budgets to the Department of Finance for approval by the
commissioner;

(13) reduce all or part of the accrued interest payable under section 353.27,
subdivisions 12, 12a, and 12b
, or 353.28, subdivision 5, upon receipt of proof by the
association of an unreasonable processing delay or other extenuating circumstances of
the employing unitnew text begin; and notwithstanding section 353.27, subdivision 7, may waive the
payment of accrued interest to the member if a credit has been taken by the employer to
correct an employee deduction taken in error and if the accrued interest is $10 or less
new text end.
The executive director shall prescribe and submit for approval by the board the conditions
under which such interest may be reduced; and

(14) with the approval of the board, perform such other duties as may be required for
the administration of the association and the other provisions of this chapter and for the
transaction of its business.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after final enactment.
new text end

Sec. 9.

Minnesota Statutes 2008, section 353.27, subdivision 2, is amended to read:


Subd. 2.

Employee contribution.

(a) new text beginFor a basic member, new text endthe employee
contribution is deleted text beginthe following applicable percentage of the totaldeleted text end new text begin9.10 percent of new text endsalarydeleted text begin
amount for a "basic member" and
deleted text endnew text begin.new text end For a deleted text begin"coordinated member":deleted text endnew text begin coordinated member,
the employee contribution is six percent of salary plus any contribution rate adjustment
under subdivision 3b.
new text end

deleted text begin Basic Program
deleted text end
deleted text begin Coordinated Program
deleted text end
deleted text begin Effective before January 1, 2006
deleted text end
deleted text begin 9.10
deleted text end
deleted text begin 5.10
deleted text end
deleted text begin Effective January 1, 2006
deleted text end
deleted text begin 9.10
deleted text end
deleted text begin 5.50
deleted text end
deleted text begin Effective January 1, 2007
deleted text end
deleted text begin 9.10
deleted text end
deleted text begin 5.75
deleted text end
deleted text begin Effective January 1, 2008
deleted text end
deleted text begin 9.10
deleted text end
deleted text begin 6.00 plus any contribution
rate adjustment under
subdivision 3b
deleted text end

(b) These contributions must be made by deduction from salary as defined in section
353.01, subdivision 10, in the manner provided in subdivision 4. If any portion of a
member's salary is paid from other than public funds, the member's employee contribution
must be based on the total salary received by the member from all sources.

new text begin EFFECTIVE DATE. new text end

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

Sec. 10.

Minnesota Statutes 2008, section 353.27, subdivision 3, is amended to read:


Subd. 3.

Employer contribution.

(a) new text beginFor a basic member, new text endthe employer
contribution is deleted text beginthe following applicable percentage of the totaldeleted text end new text begin9.10 percent of new text endsalary
deleted text begin amount for "basic members" anddeleted text endnew text begin.new text end For deleted text begin"coordinated members":deleted text endnew text begin a coordinated member,
the employer contribution is six percent of salary plus any contribution rate adjustment
under subdivision 3b.
new text end

deleted text begin Basic Program
deleted text end
deleted text begin Coordinated Program
deleted text end
deleted text begin Effective before January 1, 2006
deleted text end
deleted text begin 9.10
deleted text end
deleted text begin 5.10
deleted text end
deleted text begin Effective January 1, 2006
deleted text end
deleted text begin 9.10
deleted text end
deleted text begin 5.50
deleted text end
deleted text begin Effective January 1, 2007
deleted text end
deleted text begin 9.10
deleted text end
deleted text begin 5.75
deleted text end
deleted text begin Effective January 1, 2008
deleted text end
deleted text begin 9.10
deleted text end
deleted text begin 6.00 plus any contribution
rate adjustment under
subdivision 3b
deleted text end

(b) This contribution must be made from funds available to the employing
subdivision by the means and in the manner provided in section 353.28.

new text begin EFFECTIVE DATE. new text end

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

Sec. 11.

Minnesota Statutes 2008, section 353.27, subdivision 7, is amended to read:


Subd. 7.

Adjustment for erroneous receipts or disbursements.

(a) Except
as provided in paragraph (b), erroneous employee deductions and erroneous employer
contributions and additional employer contributions for a person, who otherwise does not
qualify for membership under this chapter, are considered:

(1) valid if the initial erroneous deduction began before January 1, 1990. Upon
determination of the error by the association, the person may continue membership in the
association while employed in the same position for which erroneous deductions were
taken, or file a written election to terminate membership and apply for a refund upon
termination of public service or defer an annuity under section 353.34; or

(2) invalid, if the initial erroneous employee deduction began on or after January 1,
1990. Upon determination of the error, the association shall refund all erroneous employee
deductions and all erroneous employer contributions as specified in paragraph deleted text begin(d)deleted text endnew text begin (e)new text end. No
person may claim a right to continued or past membership in the association based on
erroneous deductions which began on or after January 1, 1990.

(b) Erroneous deductions taken from the salary of a person who did not qualify
for membership in the association by virtue of concurrent employment before July 1,
1978, which required contributions to another retirement fund or relief association
established for the benefit of officers and employees of a governmental subdivision, are
invalid. Upon discovery of the error, the association shall remove all invalid service and,
upon termination of public service, the association shall refund all erroneous employee
deductions to the person, with interest new text beginas determined new text endunder section 353.34, subdivision 2,
and all erroneous employer contributions new text beginwithout interest new text endto the employer. This paragraph
has both retroactive and prospective application.

(c) new text beginAdjustments to correct new text endemployer contributions and employee deductions taken in
error from amounts which are not salary under section 353.01, subdivision 10, deleted text beginare invalid
upon discovery by the association and
deleted text end must be deleted text beginrefundeddeleted text end new text beginmade new text endas specified in paragraph
deleted text begin (d)deleted text endnew text begin (e). The period of adjustment must be limited to the fiscal year in which the error is
discovered by the association and the immediate two preceding fiscal years
new text end.

new text begin (d) If there is evidence of fraud or other misconduct on the part of the employee or
the employer, the board of trustees may authorize adjustments to the account of a member
or former member to correct erroneous employee deductions and employer contributions
on invalid salary and the recovery of any overpayments for a period longer than provided
for under paragraph (c).
new text end

deleted text begin (d)deleted text end new text begin(e) new text endUpon discovery of the receipt of erroneous new text beginemployee new text enddeductions and
new text begin employer new text endcontributions under paragraph (a), clause (2), or paragraph (c), the association
must require the employer to discontinue the erroneous employee deductions and
erroneous employer contributionsnew text begin reported on behalf of a membernew text end. Upon discontinuation,
the association deleted text begineitherdeleted text end must deleted text beginrefund deleted text endnew text begin:
new text end

new text begin (1) for a member, provide a refund or credit to the employer in the amount of new text endthe
invalid employee deductions deleted text beginto the person without interest anddeleted text endnew text begin with interest on the invalid
employee deductions at the rate specified under section 353.34, subdivision 2, from the
received date of each invalid salary transaction through the date the credit or refund is
made; and the employer must pay the refunded employee deductions plus interest to the
member;
new text end

new text begin (2) for a former member who:
new text end

new text begin (i) is not receiving a retirement annuity or benefit, return the erroneous employee
deductions to the former member through a refund with interest at the rate specified under
section 353.34, subdivision 2, from the received date of each invalid salary transaction
through the date the credit or refund is made; or
new text end

new text begin (ii) is receiving a retirement annuity or disability benefit, or a person who is
receiving an optional annuity or survivor benefit, for whom it has been determined an
overpayment must be recovered, adjust the payment amount and recover the overpayments
as provided under this section; and
new text end

new text begin (3) return new text end the invalid employer contributions new text beginreported on behalf of a member
or former member
new text endto the employer deleted text beginor providedeleted text end new text beginby providing new text enda credit against future
contributions payable by the employer deleted text beginfor the amount of all erroneous deductions and
contributions. If the employing unit receives a credit under this paragraph, the employing
unit is responsible for refunding to the applicable employee any amount that had been
erroneously deducted from the person's salary. In the event that a retirement annuity or
disability benefit has been computed using invalid service or salary, the association must
adjust the annuity or benefit and recover any overpayment under subdivision 7b
deleted text end.

deleted text begin (e)deleted text end new text begin(f) new text endIn the event that a salary warrant or check from which a deduction for the
retirement fund was taken has been canceled or the amount of the warrant or check
returned to the funds of the department making the payment, a refund of the sum
deducted, or any portion of it that is required to adjust the deductions, must be made
to the department or institution.

deleted text begin (f) Any refund to a member under this subdivision that is reasonably determined
to cause the plan to fail to be a qualified plan under section 401(a) of the federal
Internal Revenue Code, as amended, may not be refunded and instead must be credited
against future contributions payable by the employer. The employer receiving the
credit is responsible for refunding to the applicable employee any amount that had been
erroneously deducted from the person's salary.
deleted text end

new text begin (g) If the accrual date of any retirement annuity, survivor benefit, or disability benefit
is within the limitation period specified in paragraph (c), and an overpayment has resulted
by using invalid service or salary, or due to any erroneous calculation procedure, the
association must recalculate the annuity or benefit payable and recover any overpayment
as provided under subdivision 7b.
new text end

new text begin (h) Notwithstanding the provisions of this subdivision, the association may apply
the Revenue Procedures defined in the federal Internal Revenue Service Employee Plans
Compliance Resolution System and not issue a refund of erroneous employee deductions
and employer contributions or not recover a small overpayment of benefits if the cost to
correct the error would exceed the amount of the member refund or overpayment.
new text end

new text begin (i) Any fees or penalties assessed by the federal Internal Revenue Service for any
failure by an employer to follow the statutory requirements for reporting eligible members
and salary must be paid by the employer.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin (a) This section is effective the day following enactment.
new text end

new text begin (b) The interest required on deductions in error as provided in paragraph (e) must
be applied to any refunds paid on or after June 1, 2009.
new text end

Sec. 12.

Minnesota Statutes 2008, section 353.27, subdivision 7b, is amended to read:


Subd. 7b.

new text beginRecovery of new text endoverpaymentsdeleted text begin to membersdeleted text end.

new text begin(a) new text endIn the event deleted text beginof an
overpayment to a member, retiree, beneficiary, or other person,
deleted text end the executive director deleted text beginshall
recover the overpayment by suspending or reducing the payment of a retirement annuity,
refund, disability benefit, survivor benefit, or optional annuity payable to the applicable
person or the person's estate, whichever applies, under this chapter until all outstanding
money has been recovered
deleted text endnew text begin determines that an overpaid annuity or benefit that is the result
of invalid salary included in the average salary used to calculate the payment amount must
be recovered, the association must determine the amount of the employee deductions
taken in error on the invalid salary, with interest determined in the manner provided for a
former member under subdivision 7, paragraph (e), clause (2), item (i), and must subtract
that amount from the total annuity or benefit overpayment, and the remaining balance of
the overpaid annuity or benefit, if any, must be recovered
new text end.

new text begin (b) If the invalid employee deductions plus interest exceed the amount of the
overpaid benefits, the balance must be refunded to the person to whom the benefit or
annuity is being paid.
new text end

new text begin (c) Any invalid employer contributions reported on the invalid salary must be
credited to the employer as provided in subdivision 7, paragraph (e).
new text end

new text begin (d) If a member or former member, who is receiving a retirement annuity or
disability benefit for which an overpayment is being recovered, dies before recovery of
the overpayment is completed and a joint and survivor optional annuity is payable, the
remaining balance of the overpaid annuity or benefit must continue to be recovered from
the payment to the optional annuity beneficiary.
new text end

new text begin (e) If the association finds that a refund has been overpaid to a former member,
beneficiary or other person, the amount of the overpayment must be recovered.
new text end

new text begin (f) The board of trustees shall adopt policies directing the period of time and manner
for the collection of any overpaid retirement or optional annuity, and survivor or disability
benefit, or a refund that the executive director determines must be recovered as provided
under this section.
new text end

new text begin EFFECTIVE DATE. new text end

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

Sec. 13.

Minnesota Statutes 2008, section 353.33, subdivision 1, is amended to read:


Subdivision 1.

Age, service, and salary requirements.

A coordinated new text beginor basic
new text endmember who has at least three years of allowable service and becomes totally and
permanently disabled before normal retirement age, deleted text beginand a basic member who has at least
three years of allowable service and who becomes totally and permanently disabled,
deleted text end upon
application as defined under section 353.031, is entitled to a disability benefit in an amount
determined under subdivision 3. If the disabled person's public service has terminated
at any time, at least two of the required three years of allowable service must have been
rendered after last becoming an active member.

new text begin EFFECTIVE DATE. new text end

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

Sec. 14.

Minnesota Statutes 2008, section 353.33, is amended by adding a subdivision
to read:


new text begin Subd. 1a. new text end

new text begin Benefit restriction. new text end

new text begin No person is entitled to receive disability benefits
and a retirement annuity at the same time.
new text end

new text begin EFFECTIVE DATE. new text end

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

Sec. 15.

Minnesota Statutes 2008, section 353.33, subdivision 11, is amended to read:


Subd. 11.

Coordinated member new text begindisabilitant transfer to new text endretirement status.

deleted text beginNo
person is entitled to receive disability benefits and a retirement annuity at the same time.
deleted text end
The disability benefits paid to a coordinated member must terminate when the person
reaches normal retirement age. If the coordinated member is still totally and permanently
disabled upon attaining normal retirement age, the coordinated member is deemed to be on
retirement status. If an optional annuity is elected under subdivision 3a, the coordinated
member shall receive an annuity under the terms of the optional annuity previously
elected, or, if an optional annuity is not elected under subdivision 3a, the coordinated
member may elect to receive a normal retirement annuity under section 353.29 or an
annuity equal to the disability benefit paid before the coordinated member reaches normal
retirement age, whichever amount is greater, or elect to receive an optional annuity
under section 353.30, subdivision 3. The annuity of a disabled coordinated member who
attains normal retirement age must be computed under the law in effect upon attainment
of normal retirement age. Election of an optional annuity must be made before the
coordinated member attains normal retirement age. If an optional annuity is elected, the
election is effective on the date on which the person attains normal retirement age and
the optional annuity begins to accrue on the first day of the month next following the
month in which the person attains that age.

new text begin EFFECTIVE DATE. new text end

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

Sec. 16.

Minnesota Statutes 2008, section 353.33, subdivision 12, is amended to read:


Subd. 12.

Basic deleted text begindisabilitydeleted text end new text begindisabilitant transfer to retirement status; new text endsurvivor
benefits.

new text begin(a) new text endIf a basic member who is receiving a disability benefit under subdivision 3deleted text begin:
deleted text end

deleted text begin (1)deleted text end dies before attaining age 65 or within five years of the effective date of the
disability, whichever is later, the surviving spouse is entitled to receive a survivor
benefit under section 353.31, deleted text beginunlessdeleted text end new text beginand any dependent child or children are entitled to
dependent child benefits under section 353.31, subdivision 1b, paragraph (b). If there are
no dependent children, in lieu of the survivor benefit specified under section 353.31,
new text endthe
surviving spouse deleted text beginelecteddeleted text end new text beginmay elect new text endto receive a refund under section 353.32, subdivision 1deleted text begin;deleted text endnew text begin.
new text end

deleted text begin (2)deleted text end new text begin(b) If a basic member who is receiving a disability benefit under subdivision 3 new text endis
living at age 65 or five years after the effective date of the disability, whichever is later, the
basic member may deleted text begincontinue todeleted text end receive a normal new text beginretirement annuity equal to the new text enddisability
benefitnew text begin previously received, adjusted for the amount no longer payable under subdivision
3, paragraph (b)
new text end, or new text beginthe person may new text endelect a joint and survivor optional annuity under
section 353.31, subdivision 1b. The election of the joint and survivor optional annuity
must occur within 90 days of attaining age 65 or of reaching the five-year anniversary
of the effective date of the disability benefit, whichever is later. The optional annuity
takes effect on the first day of the month following the month in which the person attains
age 65 or reaches the five-year anniversary of the effective date of the disability benefit,
whichever is laterdeleted text begin; ordeleted text endnew text begin.
new text end

deleted text begin (3) if there is a dependent child or children under clause (1) or (2), the dependent
child is entitled to a dependent child benefit under section 353.31, subdivision 1b,
paragraph (b).
deleted text end

new text begin EFFECTIVE DATE. new text end

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

Sec. 17.

Minnesota Statutes 2008, section 353.65, subdivision 2, is amended to read:


Subd. 2.

Employee contribution deleted text beginratedeleted text end.

deleted text begin(a)deleted text end The employee contribution is deleted text beginan amount
equal to the
deleted text end new text begin9.4 new text endpercent of the deleted text begintotaldeleted text end salary of the member deleted text beginspecified in paragraph (b)deleted text end. This
contribution must be made by deduction from salary in the manner provided in subdivision
4. Where any portion of a member's salary is paid from other than public funds, the
member's employee contribution is based on the total salary received from all sources.

deleted text begin (b) For calendar year 2006, the employee contribution rate is 7.0 percent. For
calendar year 2007, the employee contribution rate is 7.8 percent. For calendar year 2008,
the employee contribution rate is 8.6 percent. For calendar year 2009 and thereafter, the
employee contribution rate is 9.4 percent.
deleted text end

new text begin EFFECTIVE DATE. new text end

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

Sec. 18.

Minnesota Statutes 2008, section 353.65, subdivision 3, is amended to read:


Subd. 3.

Employer contribution deleted text beginratedeleted text end.

deleted text begin(a)deleted text end The employer contribution deleted text beginshall be an
amount equal to the
deleted text end new text beginis 14.1 new text endpercent of the deleted text begintotaldeleted text end salary of deleted text begineverydeleted text end new text beginthe new text endmember deleted text beginas specified in
paragraph (b)
deleted text end. This contribution deleted text beginshalldeleted text end new text beginmust new text endbe made from funds available to the employing
subdivision by the means and in the manner provided in section 353.28.

deleted text begin (b) For calendar year 2006, the employer contribution rate is 10.5 percent. For
calendar year 2007, the employer contribution rate is 11.7 percent. For calendar year 2008,
the employer contribution rate is 12.9 percent. For calendar year 2009 and thereafter, the
employer contribution rate is 14.1 percent.
deleted text end

new text begin EFFECTIVE DATE. new text end

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

Sec. 19.

Minnesota Statutes 2008, section 353A.08, subdivision 6a, is amended to read:


Subd. 6a.

Military service contribution and refund.

A person who was an active
member of a local police or firefighters relief association upon its consolidation with the
public employees retirement association, and who was otherwise eligible for automatic
service credit for military service under Minnesota Statutes 2000, section 423.57, and
who has not elected the type of benefit coverage provided by the public employees
police and fire fund at the time of consolidation, must make employee contributions
under section 353.01, subdivision 16, paragraph deleted text begin(h)deleted text endnew text begin (a), clause (8)new text end, to receive allowable
service credit from the association for a military service leave after the effective date of the
consolidation. A person who later elects, under subdivision 3, to retain benefit coverage
under the bylaws of the local relief association is eligible for a refund from the association
at the time of retirement. The association shall refund the employee contributions
plus interest at the rate of six percent, compounded quarterly, from the date on which
contributions were made until the first day of the month in which the refund is paid. The
employer shall receive a refund of the employer contributions. The association shall not
pay a refund to a person who later elects, under subdivision 3, the type of benefit coverage
provided by the public employees police and fire fund or to the person's employer.

new text begin EFFECTIVE DATE. new text end

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

Sec. 20.

Minnesota Statutes 2008, section 353F.02, subdivision 4, is amended to read:


Subd. 4.

Medical facility.

"Medical facility" means:

(1) Bridges Medical Services;

(2) the City of Cannon Falls Hospital;

(3) Clearwater County Memorial Hospital doing business as Clearwater Health
Services in Bagley;

(4) the Dassel Lakeside Community Home;

(5) the Fair Oaks Lodge, Wadena;

(6) the Glencoe Area Health Center;

(7) Hutchinson Area Health Care;

(8) the Lakefield Nursing Home;

(9) the Lakeview Nursing Home in Gaylord;

(10) the Luverne Public Hospital;

(11) the Oakland Park Nursing Home;

(12) the RenVilla Nursing Home;

(13) the Rice Memorial Hospital in Willmar, with respect to the Department of
Radiology and the Department of Radiation/Oncology;

(14) the St. Peter Community Health Care Center;

(15) the Waconia-Ridgeview Medical Center; deleted text beginand
deleted text end

(16) new text beginthe Weiner Memorial Medical Center, Inc.; and
new text end

new text begin (17) new text endthe Worthington Regional Hospital.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective upon compliance with Minnesota
Statutes, section 353F.02, subdivision 3.
new text end

Sec. 21.

Minnesota Statutes 2008, section 354.05, is amended by adding a subdivision
to read:


new text begin Subd. 42. new text end

new text begin Fiscal year. new text end

new text begin The fiscal year of the association begins on July 1 of each
calendar year and ends on June 30 of the following calendar year.
new text end

new text begin EFFECTIVE DATE. new text end

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

Sec. 22.

Minnesota Statutes 2008, section 354.42, subdivision 2, is amended to read:


Subd. 2.

Employeenew text begin contributionnew text end.

(a) new text beginFor a basic member, new text endthe employee
contribution to the fund is deleted text beginan amount equal to the following percentagedeleted text end new text begin9.0 percent new text endof the
new text begin member's new text endsalary deleted text beginof a member:deleted text endnew text begin. For a coordinated member, the employee contribution is
5.5 percent of the member's salary.
new text end

deleted text begin (1) after July 1, 2006, for a teacher employed by Special School District No. 1,
Minneapolis, 5.5 percent if the teacher is a coordinated member, and 9.0 percent if the
teacher is a basic member;
deleted text end

deleted text begin (2) for every other teacher, after July 1, 2006, 5.5 percent if the teacher is a
coordinated member and 9.0 percent if the teacher is a basic member.
deleted text end

(b) This contribution must be made by deduction from salary. Where any portion
of a member's salary is paid from other than public funds, the member's employee
contribution must be based on the entire salary received.

new text begin EFFECTIVE DATE. new text end

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

Sec. 23.

Minnesota Statutes 2008, section 354.44, subdivision 4, is amended to read:


Subd. 4.

Retirement annuity accrual date.

(a) An annuity payment begins to
accrue, provided that the age and service requirements under subdivision 1 are satisfied,
after the termination of teaching service, or after the application for retirement has been
filed with the deleted text beginboard, whichever is laterdeleted text endnew text begin executive directornew text end, as follows:

(1) on the deleted text begin16thdeleted text end day deleted text beginofdeleted text end new text beginafter new text endthe deleted text beginmonth ofdeleted text end termination deleted text beginor filing if the termination or
filing occurs on or before the 15th day of the month
deleted text endnew text begin of teaching servicenew text end;

(2) on the deleted text beginfirst day of the month following the month of termination or filing if
the termination or filing occurs on or after the 16th day of the month
deleted text endnew text begin day of receipt of
application if the application is filed with the executive director after the six-month period
that occurs immediately following the termination of teaching service
new text end;

(3) on July 1 for all school principals and other administrators who receive a full
annual contract salary during the fiscal year for performance of a full year's contract
duties; or

deleted text begin (4) a later date to be either the first or the 16th day of a month occurring within the
six-month period immediately following the termination of teaching service as specified
under paragraph (b) by the member.
deleted text end

deleted text begin (b)deleted text end new text begin(4) new text endif an application for retirement is filed with the deleted text beginboarddeleted text end new text beginexecutive director
new text endduring the six-month period that occurs immediately following the termination of teaching
service, the annuity may begin to accrue as if the application for retirement had been filed
with the board on the date teaching service terminated deleted text beginor a later date under paragraph
(a), clause (4)
deleted text end.

new text begin (b) A member, or a person authorized to act on behalf of the member, may specify a
different date of retirement from that determined in paragraph (a), as follows:
new text end

new text begin (1) if the application is filed on or before the date of termination of teaching service,
the accrual date may be a date no earlier than the day after the termination of teaching
service and no later than six months after the termination date; or
new text end

new text begin (2) if the application is filed during the six-month period that occurs immediately
following the termination of teaching service, the accrual date may begin to accrue
retroactively, but no earlier than the day after teaching service terminated and no later
than six months after the termination date.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective January 1, 2010.
new text end

Sec. 24.

Minnesota Statutes 2008, section 354.44, subdivision 5, is amended to read:


Subd. 5.

Resumption of teaching service after retirement.

(a) Any person who
retired under the provisions of this chapter and has thereafter resumed teaching in any
employer unit to which this chapter applies is eligible to continue to receive payments in
accordance with the annuity except that all or a portion of the annuity payments must be
deferred during the calendar year immediately following deleted text beginany calendardeleted text end new text beginthe fiscal new text endyear in
which the person's salary from the teaching service is in an amount greater than $46,000.
The amount of the annuity deferral is one-half of the salary amount in excess of $46,000
and must be deducted from the annuity payable for the calendar year immediately
following the deleted text begincalendardeleted text end new text beginfiscal new text endyear in which the excess amount was earned.

(b) If the person is retired for only a fractional part of the deleted text begincalendardeleted text end new text beginfiscal new text endyear during
the initial year of retirement, the maximum reemployment salary exempt from triggering a
deferral as specified in this subdivision must be prorated for that deleted text begincalendardeleted text end new text beginfiscal new text endyear.

(c) After a person has reached the Social Security normal retirement age, no deferral
requirement is applicable regardless of the amount of salary.

(d) The amount of the retirement annuity deferral must be handled or disposed
of as provided in section 356.47.

(e) For the purpose of this subdivision, salary from teaching service includes, but is
not limited to:

(1) all income for services performed as a consultant or an independent contractor
for an employer unit covered by the provisions of this chapter; and

(2) the greater of either the income received or an amount based on the rate paid
with respect to an administrative position, consultant, or independent contractor in an
employer unit with approximately the same number of pupils and at the same level as the
position occupied by the person who resumes teaching service.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective January 1, 2010.
new text end

Sec. 25.

Minnesota Statutes 2008, section 354.47, subdivision 1, is amended to read:


Subdivision 1.

Death before retirement.

(a) If a member dies before retirement
and is covered under section 354.44, subdivision 2, and neither an optional annuity, nor a
reversionary annuity, nor a benefit under section 354.46, subdivision 1, is payable to the
survivors if the member was a basic member, then the surviving spouse, or if there is no
surviving spouse, the designated beneficiary is entitled to an amount equal to the member's
accumulated deductions with interest credited to the account of the member to the date of
death of the member. If the designated beneficiary is a minor, interest must be credited to
the date the beneficiary reaches legal age, or the date of receipt, whichever is earlier.

(b) If a member dies before retirement and is covered under section 354.44,
subdivision 6
, and neither an optional annuity, nor reversionary annuity, nor the benefit
described in section 354.46, subdivision 1, is payable to the survivors if the member
was a basic member, then the surviving spouse, or if there is no surviving spouse,
the designated beneficiary is entitled to an amount equal to the member's accumulated
deductions credited to the account of the member as of June 30, 1957, and from July 1,
1957, to the date of death of the member, the member's accumulated deductions plus
six percent interest compounded annually.

(c) If the designated beneficiary under paragraph (b) is a minor, any interest credited
under that paragraph must be credited to the date the beneficiary reaches legal age, or
the date of receipt, whichever is earlier.

new text begin (d) The amount of any refund payable under this subdivision must be reduced by
any permanent disability payment under section 354.48 received by the member.
new text end

new text begin EFFECTIVE DATE. new text end

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

Sec. 26.

Minnesota Statutes 2008, section 354.48, subdivision 4, is amended to read:


Subd. 4.

Determination by executive director.

(a) The executive director shall
have the member examined by at least two licensed physicians, licensed chiropractors,
or licensed psychologists deleted text beginselected by the medical adviserdeleted text end.

(b) These physicians, chiropractors, or psychologists with respect to a mental
impairment, shall make written reports to the executive director concerning the member's
disability, including expert opinions as to whether or not the member is permanently and
totally disabled within the meaning of section 354.05, subdivision 14.

(c) The executive director shall also obtain written certification from the last
employer stating whether or not the member was separated from service because of
a disability which would reasonably prevent further service to the employer and as a
consequence the member is not entitled to compensation from the employer.

(d) If, upon the consideration of the reports of the physicians, chiropractors, or
psychologists and any other evidence presented by the member or by others interested
therein, the executive director finds that the member is totally and permanently disabled,
the executive director shall grant the member a disability benefit.

(e) An employee who is placed on leave of absence without compensation because
of disability is not barred from receiving a disability benefit.

new text begin EFFECTIVE DATE. new text end

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

Sec. 27.

Minnesota Statutes 2008, section 354.48, subdivision 6, is amended to read:


Subd. 6.

Regular physical examinations.

At least once each year during the first
five years following the allowance of a disability benefit to any member, and at least once
in every three-year period thereafter, the executive director deleted text beginshalldeleted text end new text beginmay new text endrequire the disability
deleted text begin beneficiarydeleted text end new text beginrecipient new text endto undergo an expert examination by a physician or physicians,
by a chiropractor or chiropractors, or by one or more psychologists with respect to a
mental impairment, engaged by the executive director. If an examination indicates that the
member is no longer permanently and totally disabled or that the member is engaged or is
able to engage in a substantial gainful occupation, payments of the disability benefit by
the association must be discontinued. The payments must be discontinued as soon as the
member is reinstated to the payroll following sick leave, but payment may not be made for
more than 60 days after the physicians, the chiropractors, or the psychologists engaged by
the executive director find that the person is no longer permanently and totally disabled.

new text begin EFFECTIVE DATE. new text end

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

Sec. 28.

Minnesota Statutes 2008, section 354.49, subdivision 2, is amended to read:


Subd. 2.

Calculation.

new text begin(a) new text endExcept as provided in section 354.44, subdivision 1, any
person who ceases to be a member by reason of termination of teaching service, deleted text beginshalldeleted text endnew text begin is
entitled to
new text end receive a refund in an amount equal to the accumulated deductions credited to
the account as of June 30, 1957, and after July 1, 1957, the accumulated deductions with
interest at the rate of six percent per annum compounded annually. For the purpose of this
subdivision, interest deleted text beginshalldeleted text endnew text begin mustnew text end be computed on fiscal year end balances to the first day of
the month in which the refund is issued.

new text begin (b) If the person has received permanent disability payments under section 354.48,
the refund amount must be reduced by the amount of those payments.
new text end

new text begin EFFECTIVE DATE. new text end

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

Sec. 29.

Minnesota Statutes 2008, section 354.52, subdivision 2a, is amended to read:


Subd. 2a.

deleted text beginAnnualdeleted text end Postretirement income deleted text beginreportsdeleted text endnew text begin reportingnew text end.

deleted text beginOn or before each
February 15, a representative authorized by an
deleted text end new text beginEach new text endemploying unit must report to the
executive director the amount of income earned during the previous deleted text begincalendardeleted text end new text beginfiscal new text endyear
by each retiree for teaching service performed after retirement. This deleted text beginannual report must bedeleted text end
new text begin shall be done through the payroll reporting system and is new text endbased on reemployment income
as defined in section 354.44, subdivision 5deleted text begin, and it must be made on a form provided by the
executive director
deleted text end. deleted text beginSigningdeleted text end new text beginSubmitting new text endthe deleted text beginreportdeleted text end new text beginsalary data through payroll reporting
new text endhas the force and effect of an oath as to the correctness of the amount of postretirement
reemployment income earned.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective January 1, 2010.
new text end

Sec. 30.

Minnesota Statutes 2008, section 354.52, subdivision 4b, is amended to read:


Subd. 4b.

Payroll cycle reporting requirements.

An employing unit shall provide
the following data to the association for payroll warrants on an ongoing basis within 14
calendar days after the date of the payroll warrant in a format prescribed by the executive
director:

(1) association member number;

(2) employer-assigned employee number;

(3) Social Security number;

(4) amount of each salary deduction;

(5) amount of salary as defined in section 354.05, subdivision 35, from which each
deduction was made;

(6) reason for payment;

(7) service credit;

(8) the beginning and ending dates of the payroll period covered and the date
of actual payment;

(9) fiscal year of salary earnings;

(10) total remittance amount including employee, employer, and additional employer
contributions; deleted text beginand
deleted text end

new text begin (11) reemployed annuitant salary under section 354.44, subdivision 5; and
new text end

deleted text begin (11)deleted text end new text begin(12)new text end other information as may be required by the executive director.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective January 1, 2010.
new text end

Sec. 31.

new text begin [354.543] PRIOR OR UNCREDITED MILITARY SERVICE CREDIT
PURCHASE.
new text end

new text begin Subdivision 1. new text end

new text begin Service credit purchase authorized. new text end

new text begin (a) If paragraph (b) does not
apply, a teacher who has at least three years of allowable service credit with the Teachers
Retirement Association and who performed service in the United States armed forces
before becoming a teacher as defined in section 354.05, subdivision 2, or who failed
to obtain service credit for a military leave of absence under the provisions of section
354.53, is entitled to purchase allowable and formula service credit for the initial period of
enlistment, induction, or call to active duty without any voluntary extension by making
payment under section 356.551.
new text end

new text begin (b) A service credit purchase is prohibited if:
new text end

new text begin (1) the teacher separated from service with the United States armed forces with a
dishonorable or bad conduct discharge or under other than honorable conditions; or
new text end

new text begin (2) the teacher has purchased or otherwise received service credit from any
Minnesota defined benefit public employee pension plan, other than a volunteer fire plan,
for the same period of service.
new text end

new text begin Subd. 2. new text end

new text begin Application and documentation. new text end

new text begin A teacher who desires to purchase
service credit under subdivision 1 must apply with the executive director to make the
purchase. The application must include all necessary documentation of the teacher's
qualifications to make the purchase, signed written permission to allow the executive
director to request and receive necessary verification of applicable facts and eligibility
requirements, and any other relevant information that the executive director may require.
new text end

new text begin Subd. 3. new text end

new text begin Service credit grant. new text end

new text begin Allowable and formula service credit for the
purchase period must be granted by the Teachers Retirement Association to the purchasing
teacher upon receipt of the purchase payment amount. Payment must be made before the
teacher's termination of teaching service.
new text end

new text begin EFFECTIVE DATE. new text end

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

Sec. 32.

Minnesota Statutes 2008, section 354.55, subdivision 11, is amended to read:


Subd. 11.

Deferred annuity; augmentation.

(a) Any person covered under section
354.44, subdivision 6, who ceases to render teaching service, may leave the person's
accumulated deductions in the fund for the purpose of receiving a deferred annuity at
retirement. deleted text beginEligibility for an annuity under this subdivision is governed pursuant to
section 354.44, subdivision 1, or 354.60.
deleted text end

(b) The amount of the deferred retirement annuity is determined by section 354.44,
subdivision 6
, and augmented as provided in this subdivision. The required reserves
deleted text begin related to that portion ofdeleted text end new text beginfor new text endthe annuity which had accrued when the member ceased to
render teaching service must be augmentednew text begin, as further specified in this subdivision,new text end by
interest compounded annually from the first day of the month following the month during
which the member ceased to render teaching service to the effective date of retirement.

new text begin (c)new text end deleted text beginThere shall bedeleted text end No augmentation new text beginis not creditablenew text end if deleted text beginthisdeleted text end new text beginthe deferral new text endperiod is less
than three months or if deleted text beginthis period commences prior todeleted text end new text begindeferral commenced before new text endJuly 1,
1971. deleted text beginThe rates of interest used for this purpose must be five percent compounded annually
commencing July 1, 1971, until January 1, 1981, and three percent compounded annually
thereafter until January 1 of the year following the year in which the former member
attains age 55 and from that date to the effective date of retirement, the rate is five percent
compounded annually if the employee became an employee before July 1, 2006, and at 2.5
percent compounded annually if the employee becomes an employee after June 30, 2006.
deleted text end

new text begin (d) For persons who became covered employees before July 1, 2006, with a deferral
period commencing after June 30, 1971, the annuity must be augmented using five
percent interest compounded annually until January 1, 1981, and three percent interest
compounded annually thereafter until January 1 of the year following the year in which
the deferred annuitant attains age 55. From that date to the effective date of retirement, the
rate is five percent compounded annually.
new text end

new text begin (e) For persons who become covered employees after June 30, 2006, the interest rate
used to augment the deferred annuity is 2.5 percent interest compounded annually.
new text end

new text begin (f)new text end If a person has more than one period of uninterrupted service, a separate average
salary determined under section 354.44, subdivision 6, must be used for each period and
the required reserves related to each period must be augmented deleted text beginby interest pursuant todeleted text end new text beginas
specified in
new text endthis subdivision. The sum of the augmented required reserves deleted text beginso determined
shall be the basis for purchasing
deleted text end new text beginis the present value of new text endthe deleted text begindeferreddeleted text end annuity.new text begin For the
purposes of this subdivision, "period of uninterrupted service" means a period of covered
teaching service during which the member has not been separated from active service for
more than one fiscal year.
new text end

new text begin (g)new text end If a person repays a refund, the service restored by the repayment must be
considered as continuous with the next period of service for which the person has
new text begin allowable service new text endcredit deleted text beginwith this funddeleted text endnew text begin in the Teachers Retirement Associationnew text end.

new text begin (h)new text end If a person does not render teaching service in any one fiscal year or more
consecutive fiscal years and then resumes teaching service, the formula percentages used
from the date of the resumption of teaching service must be those applicable to new
members.

new text begin (i)new text end The mortality table and interest assumption used to compute the annuity must be
the applicable mortality table established by the board under section 354.07, subdivision
1
, and the interest rate assumption under section 356.215 in effect when the member
retires. deleted text beginA period of uninterrupted service for the purposes of this subdivision means a
period of covered teaching service during which the member has not been separated from
active service for more than one fiscal year.
deleted text end

deleted text begin (c)deleted text end new text begin(j) new text endIn no case deleted text beginshalldeleted text endnew text begin maynew text end the annuity payable under this subdivision be less than
the amount of annuity payable deleted text beginpursuant todeleted text end new text beginunder new text endsection 354.44, subdivision 6.

deleted text begin (d)deleted text end new text begin(k) new text endThe requirements and provisions for retirement before normal retirement
age contained in section 354.44, subdivision 6, deleted text beginclause (3) or (5),deleted text end deleted text beginshalldeleted text end also apply to an
employee fulfilling the requirements with a combination of service as provided in section
354.60.

deleted text begin (e)deleted text end new text begin(l) new text endThe augmentation provided by this subdivision applies to the benefit provided
in section 354.46, subdivision 2.

deleted text begin (f)deleted text end new text begin(m) new text endThe augmentation provided by this subdivision deleted text beginshalldeleted text endnew text begin doesnew text end not apply to any
period in which a person is on an approved leave of absence from an employer unit
covered by the provisions of this chapter.

deleted text begin (g)deleted text end new text begin(n) new text endThe retirement annuity or disability benefit of, or the survivor benefit payable
on behalf of, a former teacher 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 as recommended by an approved actuary and approved by the
actuary retained under section 356.214.

new text begin EFFECTIVE DATE. new text end

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

Sec. 33.

Minnesota Statutes 2008, section 354A.096, is amended to read:


354A.096 MEDICAL LEAVE.

Any teacher in the coordinated program of the St. Paul Teachers Retirement Fund
Association or the new law coordinated program of the Duluth Teachers Retirement Fund
Association who is on an authorized medical leave of absence and subsequently returns
to teaching service is entitled to receive allowable service credit, not to exceed one year,
for the period of leave, upon making the prescribed payment to the fund. This payment
must include the required employee and employer contributions at the rates specified in
section 354A.12, subdivisions 1 and deleted text begin2deleted text endnew text begin 2anew text end, as applied to the member's average full-time
monthly salary rate on the date the leave of absence commenced plus annual interest at
the rate of 8.5 percent per year from the end of the fiscal year during which the leave
terminates to the end of the month during which payment is made. The member must pay
the total amount required unless the employing unit, at its option, pays the employer
contributions. The total amount required must be paid by the end of the fiscal year
following the fiscal year in which the leave of absence terminated or before the member
retires, whichever is earlier. Payment must be accompanied by a copy of the resolution or
action of the employing authority granting the leave and the employing authority, upon
granting the leave, must certify the leave to the association in a manner specified by the
executive director. A member may not receive more than one year of allowable service
credit during any fiscal year by making payment under this section. A member may not
receive disability benefits under section 354A.36 and receive allowable service credit
under this section for the same period of time.

new text begin EFFECTIVE DATE. new text end

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

Sec. 34.

Minnesota Statutes 2008, section 354A.12, subdivision 2a, is amended to read:


Subd. 2a.

Employer regular and additional deleted text begincontribution ratesdeleted text endnew text begin contributionsnew text end.

(a) The employing units shall make the following employer contributions to teachers
retirement fund associations:

(1) deleted text beginfor any coordinated member of a teachers retirement fund association in a city of
the first class, the employing unit shall pay the employer Social Security taxes;
deleted text end

deleted text begin (2)deleted text end for any coordinated member of one of the following teachers retirement fund
associations in a city of the first class, the employing unit shall make a regular employer
contribution to the respective retirement fund association in an amount equal to the
designated percentage of the salary of the coordinated member as provided below:

Duluth Teachers Retirement
Fund Association
4.50 percent
St. Paul Teachers Retirement
Fund Association
4.50 percent

deleted text begin (3)deleted text end new text begin(2) new text endfor any basic member of the St. Paul Teachers Retirement Fund Association,
the employing unit shall make a regular employer contribution to the respective retirement
fund in an amount equal to 8.00 percent of the salary of the basic member;

deleted text begin (4)deleted text end new text begin(3) new text endfor a basic member of the St. Paul Teachers Retirement Fund Association, the
employing unit shall make an additional employer contribution to the respective fund in
an amount equal to 3.64 percent of the salary of the basic member;

deleted text begin (5)deleted text end new text begin(4) new text endfor a coordinated member of a teachers retirement fund association in a city
of the first class, the employing unit shall make an additional employer contribution to
the respective fund in an amount equal to the applicable percentage of the coordinated
member's salary, as provided below:

Duluth Teachers Retirement
Fund Association
1.29 percent
St. Paul Teachers Retirement
Fund Association
new text begin 3.84 percent
new text end
deleted text begin July 1, 1993 - June 30, 1994
deleted text end
deleted text begin 0.50 percent
deleted text end
deleted text begin July 1, 1994 - June 30, 1995
deleted text end
deleted text begin 1.50 percent
deleted text end
deleted text begin July 1, 1997, and thereafter
deleted text end
deleted text begin 3.84 percent
deleted text end

(b) The regular and additional employer contributions must be remitted directly to
the respective teachers retirement fund association at least once each month. Delinquent
amounts are payable with interest under the procedure in subdivision 1a.

(c) Payments of regular and additional employer contributions for school district
or technical college employees who are paid from normal operating funds must be made
from the appropriate fund of the district or technical college.

new text begin EFFECTIVE DATE. new text end

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

Sec. 35.

Minnesota Statutes 2008, section 354A.12, is amended by adding a
subdivision to read:


new text begin Subd. 6. new text end

new text begin Adjustment for erroneous receipts. new text end

new text begin (a) Adjustments to correct employer
contributions and employee deductions taken in error from amounts which are not salary
under section 354A.011, subdivision 24, must be made as specified in this section.
new text end

new text begin (b) Upon discovery of the receipt of erroneous employee deductions and employer
contributions under paragraph (a), the executive director must require the employer to
discontinue the erroneous employee deductions and erroneous employer contributions
reported on behalf of an active member. Upon discontinuation, the executive director
must provide for a refund or credit to the employer in the amount of the invalid employee
deductions with interest on the employee deductions at the rate specified in section
354A.37, subdivision 3, from the received date of each invalid salary transaction to the
first day of the month in which the credit or refund is made. The employer must pay the
refunded employee deductions plus interest to the active member.
new text end

new text begin (c) If the individual is a former member who is not receiving a retirement annuity or
benefit and has not received a refund under section 354A.37, subdivision 3, related to the
applicable service, the executive director must return the erroneous employee deductions
to the former member through a refund with interest at the rate specified in section
354A.37, subdivision 3, from the received date of each invalid salary transaction to the
first day of the month in which the credit or refund is made.
new text end

new text begin (d) The executive director must return the invalid employer contributions reported
on behalf of a member or former member to the employer by providing a credit against
future contributions payable by the employer.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after final enactment.
new text end

Sec. 36.

Minnesota Statutes 2008, section 354A.12, is amended by adding a
subdivision to read:


new text begin Subd. 7. new text end

new text begin Recovery of benefit overpayments. new text end

new text begin (a) If the executive director discovers,
within the time period specified in subdivision 8 following the payment of a refund or
the accrual date of any retirement annuity, survivor benefit, or disability benefit, that
benefit overpayment has occurred due to using invalid service or salary, or due to any
erroneous calculation procedure, the executive director must recalculate the annuity or
benefit payable and recover any overpayment. The executive director shall recover the
overpayment by requiring direct repayment or by suspending or reducing the payment of a
retirement annuity or other benefit payable under this chapter to the applicable person or
the person's estate, whichever applies, until all outstanding amounts have been recovered.
new text end

new text begin (b) In the event the executive director determines that an overpaid annuity or benefit
that is the result of invalid salary included in the average salary used to calculate the
payment amount must be recovered, the executive director must determine the amount of
the employee deductions taken in error on the invalid salary, with interest as determined
under 354A.37, subdivision 3, and must subtract that amount from the total annuity or
benefit overpayment, and the remaining balance of the overpaid annuity or benefit, if
any, must be recovered.
new text end

new text begin (c) If the invalid employee deductions plus interest exceed the amount of the
overpaid benefits, the balance must be refunded to the person to whom the benefit or
annuity is being paid.
new text end

new text begin (d) Any invalid employer contributions reported on the invalid salary must be
credited against future contributions payable by the employer.
new text end

new text begin (e) If a member or former member, who is receiving a retirement annuity or
disability benefit for which an overpayment is being recovered, dies before recovery of the
overpayment is completed and an optional annuity or refund is payable, the remaining
balance of the overpaid annuity or benefit must continue to be recovered from the payment
to the optional annuity beneficiary or refund recipient.
new text end

new text begin (f) The board of trustees shall adopt policies directing the period of time and manner
for the collection of any overpaid retirement or optional annuity, and survivor or disability
benefit, or a refund that the executive director determines must be recovered as provided
under this section.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after final enactment.
new text end

Sec. 37.

Minnesota Statutes 2008, section 354A.12, is amended by adding a
subdivision to read:


new text begin Subd. 8. new text end

new text begin Additional procedures. new text end

new text begin (a) If paragraph (b) does not apply, the period of
adjustment under subdivisions 6 and 7 is limited to the fiscal year in which the error is
discovered by the executive director and the immediate two preceding fiscal years.
new text end

new text begin (b) If there is evidence of fraud or other misconduct on the part of the employee or
the employer, the board of trustees may authorize adjustments to the account of a member
or former member to correct erroneous employee deductions and employer contributions
on invalid salary and the recovery of any overpayments for a period longer than specified
under paragraph (a).
new text end

new text begin (c) Notwithstanding other provisions of this section, the executive director may
apply the Revenue Procedures defined in the Internal Revenue Service Employee Plans
Compliance Resolution System and not issue a refund of erroneous employee deductions
and employer contributions or not recover a small overpayment of benefits if the cost to
correct the error would exceed the amount of the refund or overpayment.
new text end

new text begin (d) Notwithstanding other provisions of this section, interest of $10 or less shall not
be payable to a member or former member.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after final enactment.
new text end

Sec. 38.

Minnesota Statutes 2008, section 354A.12, is amended by adding a
subdivision to read:


new text begin Subd. 9. new text end

new text begin Employer responsibility for fees, penalties. new text end

new text begin Any fees or penalties
assessed by the Internal Revenue Service for any failure by an employer to follow the
statutory requirements for reporting eligible members and salary must be paid by the
employer.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after final enactment.
new text end

Sec. 39.

Minnesota Statutes 2008, section 354A.36, subdivision 6, is amended to read:


Subd. 6.

Requirement for regular physical examinations.

At least once each year
during the first five years following the granting of a disability benefit to a coordinated
member by the board and at least once in every three year period thereafter, the board deleted text beginshalldeleted text end
new text begin may new text endrequire the disability benefit recipient to undergo an expert examination as a condition
for continued entitlement of the benefit recipient to receive a disability benefit. new text beginIf the board
requires an examination,
new text endthe expert examination must be made at the place of residence of
the disability benefit recipient or at any other place mutually agreeable to the disability
benefit recipient and the board. The expert examination must be made by a physician or
physicians, by a chiropractor or chiropractors, or by one or more psychologists engaged
by the board. The physician or physicians, the chiropractor or chiropractors, or the
psychologist or psychologists with respect to a mental impairment, conducting the expert
examination shall make a written report to the board concerning the disability benefit
recipient and the recipient's disability, including a statement of the expert opinion of
the physician, chiropractor, or psychologist as to whether or not the member remains
permanently and totally disabled within the meaning of section 354A.011, subdivision
14
. If the board determines from consideration of the written expert examination report
of the physician, of the chiropractor, or of the psychologist, with respect to a mental
impairment, that the disability benefit recipient is no longer permanently and totally
disabled or if the board determines that the benefit recipient is engaged or is able to
engage in a gainful occupation, unless the disability benefit recipient is partially employed
under subdivision 7, then further disability benefit payments from the fund must be
discontinued. The discontinuation of disability benefits must occur immediately if the
disability recipient is reinstated to the district payroll following sick leave and within 60
days of the determination by the board following the expert examination and report of the
physician or physicians, chiropractor or chiropractors, or psychologist or psychologists
engaged by the board that the disability benefit recipient is no longer permanently and
totally disabled within the meaning of section 354A.011, subdivision 14.

new text begin EFFECTIVE DATE. new text end

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

Sec. 40.

Minnesota Statutes 2008, section 356.401, subdivision 2, is amended to read:


Subd. 2.

Automatic deposits.

(a) The chief administrative officer of a covered
retirement plan may remit, through an automatic deposit system, annuity, benefit, or
refund payments only to a financial institution associated with the National Automated
Clearinghouse Association or a comparable successor organization that is trustee for a
person who is eligible to receive the annuity, benefit, or refund.

(b) Upon the request of a retiree, disabilitant, survivor, or former member, the chief
administrative officer of a covered retirement plan may remit the annuity, benefit, or
refund deleted text begincheckdeleted text end new text beginpayment new text endto the applicable financial institution for deposit in the person's
individual account or the person's joint account. new text beginIf an overpayment of benefits is paid
after the death of the annuitant or benefit recipient, the chief administrative officer of
the pension plan is authorized to issue an administrative subpoena consistent with the
requirements of section 13A.02, requiring the applicable financial institution to disclose
the names of all joint and co-owners of the account and a description of all deposits to,
and withdrawals from, the account which take place on or after the death of the annuitant
or benefit recipient.
new text endAn overpayment to a joint account after the death of the annuitant or
benefit recipient must be repaid to the fund of the applicable covered retirement plan by
the joint tenant if the overpayment is not repaid to that fund by the financial institution
associated with the National Automated Clearinghouse Association or its successor. The
governing board of the covered retirement plan may prescribe the conditions under which
these payments may be made.

new text begin EFFECTIVE DATE. new text end

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

Sec. 41.

Minnesota Statutes 2008, section 356.465, subdivision 1, is amended to read:


Subdivision 1.

Inclusion as recipient.

deleted text beginNotwithstanding any provision to the
contrary of the laws, articles of incorporation, or bylaws governing a covered retirement
plan specified in subdivision 3,
deleted text end A retiring member may designate a qualified supplemental
needs trust under subdivision 2 as the remainder recipient on an optional retirement
annuity form for a period not to exceed the lifetime of the beneficiary of the supplemental
needs trust.

new text begin EFFECTIVE DATE. new text end

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

Sec. 42.

Minnesota Statutes 2008, section 356.465, is amended by adding a subdivision
to read:


new text begin Subd. 4. new text end

new text begin Expanded eligibility. new text end

new text begin (a) Notwithstanding subdivision 1, for a retirement
plan specified in paragraph (b), a designation under subdivision 1 may be made by an
active, disabled, deferred, or retiring member.
new text end

new text begin (b) The applicable plan is the Teachers Retirement Association established under
chapter 354.
new text end

new text begin EFFECTIVE DATE. new text end

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

Sec. 43.

Minnesota Statutes 2008, section 356.611, subdivision 3, is amended to read:


Subd. 3.

Maximum benefit limitations.

A member's annual benefit, if necessary,
must be reduced to the extent required by section 415(b) of the new text beginfederalnew text end Internal Revenue
Code, as adjusted by the United States secretary of the treasury under section 415(d) of the
Internal Revenue Codenew text begin for any applicable increases in the cost of living after the member's
termination of employment
new text end. For purposes of section 415 of the new text beginfederalnew text end Internal Revenue
Code, the limitation year of a pension plan covered by this section must be the fiscal year
or calendar year of that plan, whichever is applicable. deleted text beginThe accrued benefit limitation
described in section 415(e) of the Internal Revenue Code must cease to be effective for
limitation years beginning after December 31, 1999.
deleted text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2009.
new text end

Sec. 44.

Minnesota Statutes 2008, section 356.611, subdivision 4, is amended to read:


Subd. 4.

Compensation.

(a) For purposes of this section, compensation means
a member's compensation actually paid or made available for any limitation year
deleted text begin determined as provided bydeleted text end new text beginincluding items described in new text endnew text beginfederalnew text end treasury regulation section
deleted text begin 1.415-2(d)(10)deleted text endnew text begin 1.415(c)-2(b) and excluding items described in federal treasury regulation
section 1.415(c)-2(c)
new text end.

(b) Compensation for any period includes:

(1) any elective deferral as defined in section 402(g)(3) of the new text beginfederalnew text end Internal
Revenue Code;

(2) any elective amounts that are not includable in a member's gross income by
reason of sections 125 or 457 of the new text beginfederalnew text end Internal Revenue Code; and

(3) any elective amounts that are not includable in a member's gross income by
reason of section 132(f)(4) of the new text beginfederalnew text end Internal Revenue Code.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2009.
new text end

Sec. 45.

Minnesota Statutes 2008, section 356.635, subdivision 6, is amended to read:


Subd. 6.

Eligible retirement plan.

(a) An "eligible retirement plan" is:

(1) an individual retirement account under section 408(a) of the new text beginfederalnew text end Internal
Revenue Code;

(2) an individual retirement annuity plan under section 408(b) of the new text beginfederalnew text end Internal
Revenue Code;

(3) an annuity plan under section 403(a) of the new text beginfederalnew text end Internal Revenue Code;

(4) a qualified trust plan under section 401(a) of the new text beginfederalnew text end Internal Revenue Code
that accepts the distributee's eligible rollover distribution;

(5) an annuity contract under section 403(b) of the new text beginfederalnew text end Internal Revenue Code; deleted text beginor
deleted text end

(6) an eligible deferred compensation plan under section 457(b) of the new text beginfederalnew text end
Internal Revenue Code, which is maintained by a state or local government and which
agrees to separately account for the amounts transferred into the plannew text begin; or
new text end

new text begin (7) in the case of an eligible rollover distribution to a nonspousal beneficiary, an
individual account or annuity treated as an inherited individual retirement account under
section 402(c)(11) of the federal Internal Revenue Code
new text end.

(b) For distributions of after-tax contributions which are not includable in gross
income, the after-tax portion may be transferred only to an individual retirement account
or annuity described in section 408(a) or (b) of the new text beginfederalnew text end Internal Revenue Code, or
to a qualified defined contribution plan described in either section 401(a) or 403(a) of
the new text beginfederalnew text end Internal Revenue Code, that agrees to separately account for the amounts
transferred, including separately accounting for the portion of the distribution which is
includable in gross income and the portion of the distribution which is not includable.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2009.
new text end

Sec. 46.

Minnesota Statutes 2008, section 356.635, subdivision 7, is amended to read:


Subd. 7.

Distributee.

A "distributee" is:

(1) an employee or a former employee;

(2) the surviving spouse of an employee or former employee; deleted text beginor
deleted text end

(3) the former spouse of the employee or former employee who is the alternate
payee under a qualified domestic relations order as defined in section 414(p) of the new text beginfederalnew text end
Internal Revenue Code, or who is a recipient of a court-ordered equitable distribution of
marital property, as provided in section 518.58deleted text begin.deleted text endnew text begin; ornew text end

new text begin (4) a nonspousal beneficiary of an employee or former employee who qualifies
for a distribution under the plan and is a designated beneficiary as defined in section
401(a)(9)(E) of the federal Internal Revenue Code.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2009.
new text end

Sec. 47.

Minnesota Statutes 2008, section 356.96, subdivision 5, is amended to read:


Subd. 5.

Petition for review.

(a) A person who claims a right under subdivision 2
may petition for a review of that decision by the governing board of the covered pension
plan.

(b) A petition under this section must be sent to the chief administrative officer
by mail and must be postmarked no later than 60 days after the person received the
notice required by subdivision 3. The petition must include the person's statement of
the reason or reasons that the person believes the decision of the chief administrative
officer should be reversed or modified. The petition may include all documentation and
written materials that the petitioner deems to be relevant. new text beginIn developing a record for
review by the board when a decision is appealed, the executive director may direct that the
applicant participate in a fact-finding session conducted by an administrative law judge
assigned by the Office of Administrative Hearings and, as applicable, participate in a
vocational assessment conducted by a qualified rehabilitation counselor on contract with
the applicable retirement system.
new text end

new text begin EFFECTIVE DATE. new text end

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

Sec. 48.

Laws 2006, chapter 271, article 5, section 5, as amended by Laws 2008,
chapter 349, article 5, section 36, is amended to read:


Sec. 5. EFFECTIVE DATE.

(a) Sections 1, 3, and 4 are effective the day following final enactment and section 3
has effect retroactively from July 25, 2005.

(b) Section 2 with respect to the Cannon Falls Hospital District is effective upon the
latter of:

(1) the day after the governing body of the Cannon Falls Hospital District and its
chief clerical officer meet the requirements under Minnesota Statutes, section 645.021,
subdivisions 2
and 3; and

(2) the first day of the month following certification to the Cannon Falls Hospital
District 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 City of Cannon Falls 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 under Minnesota Statutes, section 356.214.
The cost of the actuarial calculations must be borne by the current employer or by the
entity which is the employer following the privatization.

(c) Section 2, with respect to Clearwater County Memorial Hospital, is effective
upon the latter of:

(1) the day after the governing body of Clearwater County and its chief clerical
officer meet the requirements under Minnesota Statutes, section 645.021, subdivisions 2
and 3, except that the certificate of approval must be filed before January 1, deleted text begin2009deleted text endnew text begin 2010new text end; and

(2) the first day of the month following certification to Clearwater County 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
Clearwater Health Services employees under section 2 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. The cost of
the actuarial calculations must be borne by the current employer or by the entity which is
the employer following the privatization.

(d) Section 2 with respect to the Dassel Lakeside Community Home is effective
upon the latter of:

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

(2) the first day of the month next following certification to the Dassel City
Council 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 Dassel Lakeside Community Home employees under section 2 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. The cost of the actuarial calculations must be borne by the city of Dassel
or by the entity which is the employer following the privatization.

new text begin EFFECTIVE DATE. new text end

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

Sec. 49. new text beginCITY OF DULUTH AND DULUTH AIRPORT AUTHORITY;
CORRECTING ERRONEOUS EMPLOYEE DEDUCTIONS, EMPLOYER
CONTRIBUTIONS AND ADJUSTING OVERPAID BENEFITS.
new text end

new text begin Subdivision 1. new text end

new text begin Application. new text end

new text begin Notwithstanding any provisions of Minnesota Statutes,
section 353.27, subdivisions 7 and 7b, or Minnesota Statutes 2008, chapters 353 and 356,
to the contrary, this section establishes the procedures by which the executive director of
the Public Employees Retirement Association shall adjust erroneous employee deductions
and employer contributions paid on behalf of active employees and former members
by the city of Duluth and by the Duluth Airport Authority on amounts determined by
the executive director to be invalid salary under Minnesota Statutes, section 353.01,
subdivision 10, reported between January 1, 1997, and October 23, 2008, and for
adjusting benefits that were paid to former members and their beneficiaries based upon
invalid salary amounts.
new text end

new text begin Subd. 2. new text end

new text begin Refunds of employee deductions. new text end

new text begin (a) The executive director shall refund
to active employees or former members who are not receiving retirement annuities or
benefits all erroneous employee deductions identified by the city of Duluth or by the
Duluth Airport Authority as deductions taken from amounts determined to be invalid
salary. The refunds must include interest at the rate specified in Minnesota Statutes,
section 353.34, subdivision 2, from the date each invalid employee deduction was received
through the date each refund is paid.
new text end

new text begin (b) The refund payment for active employees must be sent to the applicable
governmental subdivision which must pay the refunded employee deductions plus interest
to the active members who are employees of the city of Duluth or who are employees of
the Duluth Airport Authority, as applicable.
new text end

new text begin (c) Refunds to former members must be mailed by the executive director of the
Public Employees Retirement Association to the former member's last known address.
new text end

new text begin Subd. 3. new text end

new text begin Benefit adjustments. new text end

new text begin (a) For a former member who is receiving a
retirement annuity or disability benefit, or for a person receiving an optional annuity or
survivor benefit, the executive director must:
new text end

new text begin (1) adjust the annuity or benefit payment to the correct monthly benefit amount
payable by reducing the average salary under Minnesota Statutes, section 353.01,
subdivision 17a, by the invalid salary amounts;
new text end

new text begin (2) determine the amount of the overpaid benefits paid from the effective date of
the annuity or benefit payment to the first of the month in which the monthly benefit
amount is corrected;
new text end

new text begin (3) calculate the amount of employee deductions taken in error on invalid salary,
including interest at the rate specified in Minnesota Statutes, section 353.34, subdivision 2,
from the date each invalid employee deduction was received through the date the annuity
or benefit is adjusted as provided under clause (1); and
new text end

new text begin (4) determine the net amount of overpaid benefits by reducing the amount of the
overpaid annuity or benefit as determined in clause (2) by the amount of the erroneous
employee deductions with interest determined in clause (3).
new text end

new text begin (b) If a former member's erroneous employee deductions plus interest determined
under this section exceeds the amount of the person's overpaid benefits, the balance must
be refunded to the person to whom the annuity or benefit is being paid.
new text end

new text begin (c) The executive director shall recover the net amount of all overpaid annuities or
benefits as provided under subdivision 4.
new text end

new text begin Subd. 4. new text end

new text begin Employer credits and obligations. new text end

new text begin (a) The executive director shall
provide a credit without interest to the city of Duluth and to the Duluth Airport Authority
for the amount of that governmental subdivision's erroneous employer contributions. The
credit must first be used to offset the net amount of the overpaid retirement annuities and
the disability and survivor benefits that remains after applying the amount of erroneous
employee deductions with interest as provided under subdivision 3, paragraph (a),
clause (4). The remaining erroneous employer contributions, if any, must be credited
against future employer contributions required to be paid by the applicable governmental
subdivision. If the overpaid benefits exceed the employer contribution credit, the balance
of the overpaid benefits is the obligation of the city of Duluth or the Duluth Airport
Authority, whichever is applicable.
new text end

new text begin (b) The Public Employees Retirement Association board of trustees shall determine
the period of time and manner for the collection of overpaid retirement annuities and
benefits, if any, from the city of Duluth and the Duluth Airport Authority.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin (a) This section is effective for the city of Duluth the day after
the Duluth city council and the chief clerical officer of the city of Duluth timely complete
their compliance with Minnesota Statutes, section 645.021, subdivisions 2 and 3, for
members who are, and former members who were, employees of the city of Duluth.
new text end

new text begin (b) This section is effective for the Duluth Airport Authority the day after the Duluth
Airport Authority and the chief clerical officer of the Duluth Airport Authority timely
complete their compliance with Minnesota Statutes, section 645.021, subdivisions 2
and 3, for members who are, and former members who were, employees of the Duluth
Airport Authority.
new text end

Sec. 50. new text beginAPPLICATION OF PUBLIC EMPLOYEES RETIREMENT
ASSOCIATION ERRONEOUS RECEIPTS AND DISBURSEMENTS PROVISION;
ELECTION.
new text end

new text begin (a) If adjustments under Minnesota Statutes, section 353.27, subdivision 7, due
to invalid salary amounts are in process as of the effective date of this section for
employees or former employees of a governmental subdivision, the governing body of the
governmental subdivision may elect to have the statute of limitations under Minnesota
Statutes, section 353.27, subdivision 7, paragraphs (c) and (g), apply to adjustments or
corrections in process as of the effective date of Minnesota Statutes, section 353.27,
subdivision 7, by a resolution of the governing body transmitted to the Public Employees
Retirement Association executive director within 90 days after the effective date of this
section.
new text end

new text begin (b) If the governing body of the governmental subdivision declines the treatment
permitted under paragraph (a) or fails to submit a resolution in a timely manner, the statute
of limitations does not apply to adjustments or corrections in process as of the effective
date.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day after final enactment.
new text end

Sec. 51. new text begin REPEALER.
new text end

new text begin Minnesota Statutes 2008, sections 354.06, subdivision 6; and 354.55, subdivision
14,
new text end new text begin are repealed.
new text end

new text begin EFFECTIVE DATE. new text end

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

ARTICLE 5

LOCAL GOVERNMENT POST RETIREMENT OPTION PROGRAM

Section 1.

Minnesota Statutes 2008, section 353.01, subdivision 11b, is amended to
read:


Subd. 11b.

Termination of membership.

(a) "Termination of membership" means
the conclusion of membership in the association for a person who has not terminated
public service under subdivision 11a and occurs:

(1) when a person files a written election with the association to discontinue
employee deductions under section 353.27, subdivision 7, paragraph (a), clause (1);

(2) when a city manager files a written election with the association to discontinue
employee deductions under section 353.028, subdivision 2;deleted text begin or
deleted text end

(3) when a member transfers to a temporary position and becomes excluded from
membership under subdivision 2b, clause (4)deleted text begin.deleted text endnew text begin; ornew text end

new text begin (4) when a member is approved to participate in the postretirement option authorized
under section 353.371.
new text end

(b) The termination of membership under deleted text beginclausedeleted text end new text beginclauses new text end(3) new text beginand (4) new text endmust be reported
to the association by the governmental subdivision.

new text begin EFFECTIVE DATE. new text end

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

Sec. 2.

new text begin [353.371] POSTRETIREMENT OPTION.
new text end

new text begin Subdivision 1. new text end

new text begin Eligibility. new text end

new text begin (a) This section applies to a basic or coordinated member
of the general employees retirement plan of the Public Employees Retirement Association
who:
new text end

new text begin (1) for at least the five years immediately preceding separation under clause (2), was
regularly scheduled to work 1,044 or more hours per year in a position covered by the
general employees retirement plan of the Public Employees Retirement Association;
new text end

new text begin (2) terminates membership as defined under section 353.01, subdivision 11b;
new text end

new text begin (3) at the time of termination under clause (2), was at least age 62 and met the age
and service requirements necessary to receive a retirement annuity from the plan and
satisfied requirements for the commencement of the retirement annuity;
new text end

new text begin (4) agrees to accept a postretirement option position with the same or a different
governmental subdivision, working a reduced schedule that is both:
new text end

new text begin (i) a reduction of at least 25 percent from the employee's number of previously
regularly scheduled work hours; and
new text end

new text begin (ii) 1,044 hours or less in public; and
new text end

new text begin (5) is not eligible for participation in the state employee postretirement option
program under section 43A.346.
new text end

new text begin (b) For purposes of this section, the length of separation requirement and termination
of service requirement prohibiting return to work agreements under section 353.01,
subdivisions 11a and 28, are not applicable.
new text end

new text begin Subd. 2. new text end

new text begin Annuity reduction not applicable. new text end

new text begin Notwithstanding any law to the
contrary, the provisions of section 353.37 governing annuities of reemployed annuitants
do not apply for the duration of a terminated member's employment in a postretirement
option position.
new text end

new text begin Subd. 3. new text end

new text begin Governing body discretion. new text end

new text begin The governing body of the governmental
subdivision has sole discretion to determine if and the extent to which a postretirement
option position under this section is available to a terminated member. Any offer of such
a position must be made in writing to the person by the governing body's designee in a
manner prescribed by the executive director.
new text end

new text begin Subd. 4. new text end

new text begin Duration. new text end

new text begin Postretirement option employment shall be for an initial period
not to exceed one year. At the end of the initial period, the governing body has sole
discretion to determine if the offer of a postretirement option position will be renewed,
renewed with modifications, or terminated. Postretirement option employment may be
renewed annually, but may not be renewed after the individual attains retirement age as
defined in United States Code, title 42, section 416(l).
new text end

new text begin Subd. 5. new text end

new text begin Copy to fund. new text end

new text begin The appointing authority shall provide the Public
Employees Retirement Association with documentation, as prescribed by the executive
director, of the terms of any agreement entered into with a member who accepts continuing
employment with the appointing authority under the terms of this section, and any
subsequent renewal agreement.
new text end

new text begin Subd. 6. new text end

new text begin No service credit. new text end

new text begin Notwithstanding any law to the contrary, a person
may not earn service credit in the general employees retirement plan of the Public
Employees Retirement Association for employment covered under this section, and
employer contributions and payroll deductions for the retirement fund must not be made
based on earnings of a person working under an agreement covered by this section. No
change may be made to a monthly annuity or retirement allowance based on employment
under this section.
new text end

new text begin Subd. 7. new text end

new text begin Subsequent employment. new text end

new text begin If a person has been in a postretirement option
position and accepts any other position in public service beyond the period of time for
which the person participated in the postretirement option provided under this section, the
person may not earn service credit in the general employees retirement plan of the Public
Employees Retirement Association, no employer contributions or payroll deductions for
the retirement fund may be made, and the provisions of section 353.37 apply.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment
and expires on June 30, 2011. Individuals must not be appointed to a postretirement option
position after that date.
new text end

ARTICLE 6

MNSCU RELATED RETIREMENT PROVISIONS

Section 1.

new text begin [136F.481] EARLY SEPARATION INCENTIVE PROGRAM.
new text end

new text begin (a) Notwithstanding any provision of law to the contrary, the Board of Trustees
of the Minnesota State Colleges and Universities may offer a targeted early separation
incentive program for its employees.
new text end

new text begin (b) The early separation incentive program may include one or both of the following:
new text end

new text begin (1) cash incentives, not to exceed one year of base salary; or
new text end

new text begin (2) employer contributions to the postretirement healthcare savings plan established
under section 352.98.
new text end

new text begin (c) To be eligible to receive an incentive, an employee must be at least age 55
and must have at least five years of employment by the Minnesota State Colleges and
Universities System. The board of trustees shall establish the eligibility requirements
for system employees to receive an incentive. The board of trustees shall file a copy
of its proposed eligibility requirements with the chairs and ranking members of the
Senate Committee on Higher Education and the Higher Education Budget and Policy
Division of the Senate Committee on Finance and with the chair and ranking members of
the Higher Education and Workforce Development Finance and Policy Division of the
Finance Committee of the House of Representatives at least 30 days before their final
adoption by the board of trustees, shall post the same document on the system website at
the same time, and shall hold a public hearing on the proposed eligibility requirements.
The type and any additional amount of the incentive to be offered may vary by employee
classification, as specified by the board.
new text end

new text begin (d) The president of a college or university, consistent with paragraphs (b) and
(c), may designate:
new text end

new text begin (1) specific departments or programs at the college or university whose employees
are eligible to be offered the incentive program; or
new text end

new text begin (2) positions at the college or university eligible to be offered the incentive program.
new text end

new text begin (e) The chancellor, consistent with paragraphs (b) and (c), may designate:
new text end

new text begin (1) system office divisions whose employees are eligible to be offered the incentive
program; or
new text end

new text begin (2) positions at the system office eligible to be offered the incentive program.
new text end

new text begin (f) Acceptance of the offered incentive must be voluntary on the part of the employee
and must be in writing. The incentive may only be offered at the sole discretion of the
president of the applicable college or university.
new text end

new text begin (g) A decision by the president of a college or university or by the chancellor not to
offer an incentive may not be challenged.
new text end

new text begin (h) The cost of the incentive is payable by the college or university on whose behalf
the president offered the incentive or from the system office budget if the chancellor
offered the incentive. If a college or university is merged, the remaining cost of any
early separation incentive must be borne by the successor institution. If a college or
university is closed, the remaining cost of any early separation incentive must be borne
by the board of trustees.
new text end

new text begin (i) Annually, the chancellor and the president of each college or university must
report on the number and types of early separation incentives which were offered and
utilized under this section. The report must be filed annually with the board of trustees and
with the Legislative Reference Library on or before September 1.
new text end

new text begin EFFECTIVE DATE; SUNSET. new text end

new text begin This section is effective the day following final
enactment and expires June 30, 2014.
new text end

Sec. 2.

new text begin [136F.482] APPLICATION OF OTHER LAWS.
new text end

new text begin Unilateral implementation of section 136F.481 by the Board of Trustees of the
Minnesota State Colleges and Universities, by the chancellor, or by a president of a college
or university is not an unfair labor practice under chapter 179A.
new text end

new text begin EFFECTIVE DATE; SUNSET. new text end

new text begin This section is effective the day following final
enactment and expires June 30, 2014.
new text end

Sec. 3.

Minnesota Statutes 2008, section 354B.21, subdivision 2, is amended to read:


Subd. 2.

Coverage; election.

deleted text begin (a) 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 end

deleted text begin (b) For all other eligible personsdeleted text endnew text begin (a) Eligible persons who were employed by
the Minnesota State Colleges and Universities System on or after June 30, 2009
new text end,
unless otherwise specified in this section, deleted text beginthe eligible person isdeleted text end new text beginare new text endauthorized 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 deleted text beginshalldeleted text end new text beginmust new text endbe 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. deleted text beginPrior todeleted text end new text beginBefore new text endmaking an electionnew text begin,new text end the eligible person deleted text beginshall bedeleted text end new text beginis new text endcovered by
the plan indicated as default coverage under subdivision 3.

new text begin (b) Except as provided in paragraph new text end(c)new text begin,new text end 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 deleted text beginprior todeleted text end new text beginbefore new text endthe election under paragraph
deleted text begin (b)deleted text end new text begin(a) new text endis prohibited.

new text begin (c) Notwithstanding paragraphs (a) and (b), a faculty member who is a member of
the individual retirement account plan who first achieves tenure or its equivalent at a
Minnesota state college or university after June 30, 2009, may elect to transfer retirement
coverage under the teachers retirement plan within one year of the faculty member
achieving tenure or its equivalent at a Minnesota state college or university. The faculty
member electing Teachers Retirement Association coverage under this paragraph must
purchase service credit in the Teachers Retirement Association for the entire period of
time covered under the individual retirement account plan and the purchase payment
amount must be determined under section 356.551. The Teachers Retirement Association
may charge a faculty member transferring coverage a reasonable fee to cover the costs
associated with computing the actuarial cost of purchasing service credit and making the
transfer. A faculty member transferring from the individual retirement account plan to the
Teachers Retirement Association may use any balances to the credit of the faculty member
in the individual retirement account plan, any balances to the credit of the faculty member
in the higher education supplemental retirement plan established under chapter 354C, or
any source specified in section 356.441, subdivision 1, to purchase the service credit in the
Teachers Retirement Association. If the total amount of payments under this paragraph are
less than the total purchase payment amount under section 356.551, the payment amounts
must be refunded to the applicable source. The retirement coverage transfer and service
credit purchase authority under this paragraph expires with respect to any Minnesota State
Colleges and Universities System faculty initially hired after June 30, 2014.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2009.
new text end

ARTICLE 7

ST. PAUL TEACHERS RETIREMENT FUND ASSOCIATION

POSTRETIREMENT ADJUSTMENTS

Section 1.

Minnesota Statutes 2008, section 354A.29, subdivision 3, is amended to
read:


Subd. 3.

Postretirement adjustment.

(a) The postretirement adjustment described
in deleted text beginthe articles and bylaws of the St. Paul Teachers Retirement Fund Associationdeleted text end new text beginthis
section
new text end must be determined by the new text beginexecutive director of the St. Paul Teachers Retirement
Fund Association and approved by the
new text endboard annually deleted text beginafter June 30deleted text end deleted text beginusing the procedures
under this section
deleted text end.

(b) new text begin On January 1,new text endeach eligible person who has been receiving an annuity or benefit
under the articles of incorporation, the bylaws, or this chapter for at least deleted text begin12deleted text end new text beginthree calendar
new text endmonths as of the end of the deleted text beginfiscaldeleted text end new text beginlast day of the previous calendar new text endyear is eligible to
receive a postretirement deleted text beginadjustment of 2.0 percent that is payable each January 1deleted text endnew text begin increase
as further specified in this subdivision
new text end.

new text begin (c) A percentage adjustment must be computed and paid under this subdivision to
eligible persons under paragraph (b). This adjustment is determined by reference to the
Consumer Price Index for urban wage earners and clerical workers all items index as
reported by the Bureau of Labor Statistics within the United States Department of Labor
each year as part of the determination of annual cost-of-living adjustments to recipients of
federal old-age, survivors, and disability insurance. For calculations of the cost-of-living
adjustment under paragraph (d), the term "average third quarter Consumer Price Index
value" means the sum of the monthly index values as initially reported by the Bureau of
Labor Statistics for the months of July, August, and September, divided by 3.
new text end

new text begin (d) Before January 1 of each year, the executive director must calculate the amount
of the cost-of-living adjustment by dividing the most recent average third quarter index
value by the same average third quarter index value from the previous year, subtract one
from the resulting quotient, and express the result as a percentage amount, which must be
rounded to the nearest one-tenth of one percent.
new text end

new text begin (e) The amount calculated under paragraph (d) is the full cost-of-living adjustment
to be applied as a permanent increase to the regular payment of each eligible member
on January 1 of the next calendar year. For any eligible member whose effective date
of benefit commencement occurred during the calendar year before the cost-of-living
adjustment is applied, the full increase amount must be prorated on the basis of whole
calendar quarters in benefit payment status in the calendar year prior to the January 1 on
which the cost-of-living adjustment is applied, calculated to the third decimal place.
new text end

new text begin (f) The adjustment may not be less than zero, nor greater than five percent.
new text end

Sec. 2. new text beginBYLAW REVISION AUTHORIZATION.
new text end

new text begin Consistent with Minnesota Statutes, section 354A.12, subdivision 4, the board of
the St. Paul Teachers Retirement Fund Association shall revise the bylaws or articles of
incorporation of the teachers retirement fund association to conform with section 1.
new text end

Sec. 3. new text begin REPEALER.
new text end

new text begin Minnesota Statutes 2008, section 354A.29, subdivisions 2, 4, and 5, new text end new text begin are repealed.
new text end

Sec. 4. new text beginEFFECTIVE DATE.
new text end

new text begin Sections 1 to 3 are effective January 1, 2010, and expire June 30, 2011.
new text end

ARTICLE 8

LOCAL POLICE AND PAID FIRE

RELIEF ASSOCIATION CHANGES

Section 1.

Minnesota Statutes 2008, section 69.77, subdivision 4, is amended to read:


Subd. 4.

Relief association financial requirements; minimum municipal
obligation.

(a) The officers of the relief association shall determine the financial
requirements of the relief association and minimum obligation of the municipality for
the following calendar year in accordance with the requirements of this subdivision.
The financial requirements of the relief association and the minimum obligation of the
municipality must be determined on or before the submission date established by the
municipality under subdivision 5.

(b) The financial requirements of the relief association for the following calendar
year must be based on the most recent actuarial valuation or survey of the special fund of
the association if more than one fund is maintained by the association, or of the association,
if only one fund is maintained, prepared in accordance with sections 356.215, subdivisions
4 to 15
, and 356.216, as required under subdivision 10. If an actuarial estimate is prepared
by the actuary of the relief association as part of obtaining a modification of the benefit
plan of the relief association and the modification is implemented, the actuarial estimate
must be used in calculating the subsequent financial requirements of the relief association.

(c) If the relief association has an unfunded actuarial accrued liability as reported in
the most recent actuarial valuation or survey, the total of the amounts calculated under
clauses (1), (2), and (3), constitute the financial requirements of the relief association for
the following year. If the relief association does not have an unfunded actuarial accrued
liability as reported in the most recent actuarial valuation or survey, the amount calculated
under clauses (1) and (2) constitute the financial requirements of the relief association for
the following year. The financial requirement elements are:

(1) the normal level cost requirement for the following year, expressed as a dollar
amount, which must be determined by applying the normal level cost of the relief
association as reported in the actuarial valuation or survey and expressed as a percentage
of covered payroll to the estimated covered payroll of the active membership of the relief
association, including any projected change in the active membership, for the following
year;

(2) for the Bloomington Fire Department Relief Association, the Fairmont Police
Relief Association, and the Virginia Fire Department Relief Association, to the dollar
amount of normal cost determined under clause (1) must be added an amount equal to the
dollar amount of the administrative expenses of the special fund of the association if more
than one fund is maintained by the association, or of the association if only one fund is
maintained, for the most recent year, multiplied by the factor of 1.035. The administrative
expenses are those authorized under section 69.80. No amount of administrative expenses
under this clause are to be included in the financial requirements of the Minneapolis
Firefighters Relief Association or the Minneapolis Police Relief Association; and

(3) to the dollar amount of normal cost and expenses determined under clauses
(1) and (2) must be added an amount equal to the level annual dollar amount which is
sufficient to amortize the unfunded actuarial accrued liability deleted text beginby December 31, 2010, the
Fairmont Police Relief Association, the Minneapolis Firefighters Relief Association,
and the Virginia Fire Department Relief Association, by the date determined under
section 356.216, paragraph (a), clause (2), for the Bloomington Fire Department Relief
Association, and by December 31, 2020, for the Minneapolis Police Relief Association,
deleted text end as
determined from the actuarial valuation or survey of the fund, using an interest assumption
set at the applicable rate specified in section 356.215, subdivision 8deleted text begin. Thedeleted text endnew text begin, by that
fund's
new text end amortization date new text beginas new text endspecified in deleted text beginthis clause applies to all local police or salaried
firefighters' relief associations and that date supersedes any amortization date specified in
any applicable special law
deleted text endnew text begin paragraph (d)new text end.

new text begin (d) The Minneapolis Firefighters Relief Association special fund amortization date
is determined under section 423C.15, subdivisions 3 and 4. The Virginia Fire Department
Relief Association special fund amortization date is December 31, 2010. The Minneapolis
Police Relief Association special fund and the Fairmont Police Relief Association
special fund amortization date is December 31, 2020. The Bloomington Fire Department
Relief Association special fund amortization date is determined under section 356.216,
paragraph (a), clause (2). The amortization date specified in this paragraph supersedes any
amortization date specified in any applicable special law.
new text end

deleted text begin (d)deleted text endnew text begin (e)new text end The minimum obligation of the municipality is an amount equal to the
financial requirements of the relief association reduced by the estimated amount of
member contributions from covered salary anticipated for the following calendar year and
the estimated amounts anticipated for the following calendar year from the applicable
state aid program established under sections 69.011 to 69.051 receivable by the relief
association after any allocation made under section 69.031, subdivision 5, paragraph (b),
clause (2), or 423A.01, subdivision 2, paragraph (a), clause (6), from the local police
and salaried firefighters' relief association amortization aid program established under
section 423A.02, subdivision 1, from the supplementary amortization state-aid program
established under section 423A.02, subdivision 1a, and from the additional amortization
state aid under section 423A.02, subdivision 1b.

new text begin EFFECTIVE DATE; LOCAL APPROVAL. new text end

new text begin This section is effective the day after
the Fairmont City Council and the chief clerical officer of the city of Fairmont timely
complete their compliance with Minnesota Statutes, section 645.021, subdivisions 2 and 3.
new text end

Sec. 2.

Minnesota Statutes 2008, section 423A.02, subdivision 1, is amended to read:


Subdivision 1.

Amortization state aid.

(a) A municipality in which is located
a local police or salaried firefighters' relief association to which the provisions of
section 69.77, apply, that had an unfunded actuarial accrued liability in the most recent
relief association actuarial valuation, is entitled, upon application as required by the
commissioner of revenue, to receive local police and salaried firefighters' relief association
amortization state aid if the municipality and the appropriate relief association both comply
with the applicable provisions of sections 69.031, subdivision 5, 69.051, subdivisions 1
and 3
, and 69.77. deleted text beginIf a municipality loses entitlement for amortization state aid in any year
because its local relief association no longer has an unfunded actuarial accrued liability,
the municipality is not entitled to amortization state aid in any subsequent year.
deleted text end

(b) The total amount of amortization state aid to all entitled municipalities must
not exceed $5,055,000.

(c) Subject to the adjustment for the city of Minneapolis provided in this paragraph,
the amount of amortization state aid to which a municipality is entitled annually is an
amount equal to the level annual dollar amount required to amortize, by December 31,
2010, the unfunded actuarial accrued liability of the special fund of the appropriate
relief association as reported in the December 31, 1978, actuarial valuation of the
relief association prepared under sections 356.215 and 356.216, reduced by the dollar
amount required to pay the interest on the unfunded actuarial accrued liability of the
special fund of the relief association for calendar year 1981 set at the rate specified in
Minnesota Statutes 1978, section 356.215, subdivision 8. For the city of Minneapolis, the
amortization state aid amount thus determined must be reduced by $747,232 on account of
the Minneapolis Police Relief Association and by $772,768 on account of the Minneapolis
Fire Department Relief Association. If the amortization state aid amounts determined
under this paragraph exceed the amount appropriated for this purpose, the amortization
state aid for actual allocation must be reduced pro rata.

(d) Payment of amortization state aid to municipalities must be made directly to
the municipalities involved in three equal installments on July 15, September 15, and
November 15 annually. Upon receipt of amortization state aid, the municipal treasurer
shall transmit the aid amount to the treasurer of the local relief association for immediate
deposit in the special fund of the relief association.

(e) The commissioner of revenue shall prescribe and periodically revise the form for
and content of the application for the amortization state aid.

Sec. 3.

Minnesota Statutes 2008, section 423A.02, subdivision 3, is amended to read:


Subd. 3.

Reallocation of amortization or supplementary amortization state
aid.

(a) Seventy percent of the difference between $5,720,000 and the current year
amortization aid or supplemental amortization aid distributed under subdivisions 1 and 1a
that is not distributed for any reason to a municipality for use by a local police or salaried
fire relief association must be distributed by the commissioner of revenue according to this
paragraph. The commissioner shall distribute deleted text begin70deleted text endnew text begin 50new text end percent of the amounts derived under
this paragraph to the Teachers Retirement Associationnew text begin, ten percent to the Duluth Teachers
Retirement Fund Association,
new text end and deleted text begin30deleted text endnew text begin 40new text end percent to the St. Paul Teachers Retirement Fund
Association to fund the unfunded actuarial accrued liabilities of the respective funds.
These payments shall be made on or before June 30 each fiscal year. The amount required
under this paragraph is appropriated annually from the general fund to the commissioner
of revenue. If the St. Paul Teachers Retirement Fund Association becomes fully funded,
its eligibility for this aid ceases. Amounts remaining in the undistributed balance account
at the end of the biennium if aid eligibility ceases cancel to the general fund.

(b) In order to receive amortization and supplementary amortization aid under
paragraph (a), Independent School District No. 625, St. Paul, must make contributions
to the St. Paul Teachers Retirement Fund Association in accordance with the following
schedule:

Fiscal Year
Amount
1996
$
0
1997
$
0
1998
$
200,000
1999
$
400,000
2000
$
600,000
2001 and thereafter
$
800,000

(c) Special School District No. 1, Minneapolis, and the city of Minneapolis must
each make contributions to the Teachers Retirement Association in accordance with the
following schedule:

Fiscal Year
City amount
School district
amount
1996
$
0
$
0
1997
$
0
$
0
1998
$
250,000
$
250,000
1999
$
400,000
$
400,000
2000
$
550,000
$
550,000
2001
$
700,000
$
700,000
2002
$
850,000
$
850,000
2003 and thereafter
$
1,000,000
$
1,000,000

(d) Money contributed under paragraph (a) and either paragraph (b) or (c), as
applicable, must be credited to a separate account in the applicable teachers retirement
fund and may not be used in determining any benefit increases. The separate account
terminates for a fund when the aid payments to the fund under paragraph (a) cease.

(e) Thirty percent of the difference between $5,720,000 and the current year
amortization aid or supplemental amortization aid under subdivisions 1 and 1a that is not
distributed for any reason to a municipality for use by a local police or salaried firefighter
relief association must be distributed under section 69.021, subdivision 7, paragraph (d),
as additional funding to support a minimum fire state aid amount for volunteer firefighter
relief associations. The amount required under this paragraph is appropriated annually
to the commissioner of revenue.

Sec. 4.

Minnesota Statutes 2008, section 423C.03, subdivision 1, is amended to read:


Subdivision 1.

Board composition and elections.

The board shall consist of
two persons appointed by the city and deleted text begintendeleted text end new text beginthe number of new text endother members new text beginspecified in
the association bylaws, but not to exceed ten, who must be
new text endselected by the members.
Elections for active and retired positions on the board shall be conducted pursuant to
the association's bylaws.

new text begin EFFECTIVE DATE. new text end

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

ARTICLE 9

VOLUNTARY STATEWIDE LUMP SUM

VOLUNTEER FIREFIGHTER RETIREMENT PLAN

Section 1.

Minnesota Statutes 2008, section 11A.17, subdivision 1, is amended to read:


Subdivision 1.

Purposenew text begin; accounts; continuationnew text end.

new text begin(a) new text endThe purpose of the
supplemental investment fund is to provide an investment vehicle for the assets of various
public retirement plans and funds.

new text begin (b)new text end The fund consists of deleted text beginsevendeleted text end new text begineight new text endinvestment accounts: an income share account,
a growth share account, an international share account, a money market account, a fixed
interest account, a bond market account, deleted text beginanddeleted text end a common stock index accountnew text begin, and a
volunteer firefighter account
new text end.

new text begin (c)new text end The supplemental investment fund is a continuation of the supplemental
retirement fund in existence on January 1, 1980.

Sec. 2.

Minnesota Statutes 2008, section 11A.17, subdivision 2, is amended to read:


Subd. 2.

Assets.

new text begin(a) new text endThe assets of the supplemental investment fund deleted text beginshalldeleted text end consist
of the money certified and transmitted to the state board from the participating public
retirement plans and funds deleted text beginordeleted text end deleted text beginfrom the board of the Minnesota State Colleges anddeleted text end
deleted text begin Universities under section deleted text enddeleted text begin136F.45deleted text endnew text begin and from the voluntary statewide lump-sum volunteer
firefighter retirement plan under section 353G.08
new text end.

new text begin (b) With the exception of the assets of the voluntary statewide lump-sum volunteer
firefighter retirement fund,
new text end the assets must be used to purchase investment shares in
the investment accounts new text beginas new text endspecified by the plan or fund. new text beginThe assets of the voluntary
statewide lump-sum volunteer firefighter retirement fund must be invested in the volunteer
firefighter account.
new text end

new text begin (c) new text endThese accounts must be valued at least on a monthly basis but may be valued
more frequently as determined by the State Board of Investment.

Sec. 3.

Minnesota Statutes 2008, section 69.011, subdivision 1, is amended to read:


Subdivision 1.

Definitions.

Unless the language or context clearly indicates that a
different meaning is intended, the following words and terms deleted text beginshalldeleted text endnew text begin,new text end for the purposes of this
chapter and chapters 423, 423A, 424 and 424Anew text begin,new text end have the meanings ascribed to them:

(a) "Commissioner" means the commissioner of revenue.

(b) "Municipality" means:

(1) a home rule charter or statutory city;

(2) an organized town;

(3) a park district subject to chapter 398;

(4) the University of Minnesota;

(5) for purposes of the fire state aid program only, an American Indian tribal
government entity located within a federally recognized American Indian reservation;

(6) for purposes of the police state aid program only, an American Indian tribal
government with a tribal police department which exercises state arrest powers under
section 626.90, 626.91, 626.92, or 626.93;

(7) for purposes of the police state aid program only, the Metropolitan Airports
Commission with respect to peace officers covered under chapter 422A; and

(8) for purposes of the police state aid program only, the Department of Natural
Resources and the Department of Public Safety with respect to peace officers covered
under chapter 352B.

(c) "Minnesota Firetown Premium Report" means a form prescribed by the
commissioner containing space for reporting by insurers of fire, lightning, sprinkler
leakage and extended coverage premiums received upon risks located or to be performed
in this state less return premiums and dividends.

(d) "Firetown" means the area serviced by any municipality having a qualified fire
department or a qualified incorporated fire department having a subsidiary volunteer
firefighters' relief association.

(e) "Market value" means latest available market value of all property in a taxing
jurisdiction, whether the property is subject to taxation, or exempt from ad valorem
taxation obtained from information which appears on abstracts filed with the commissioner
of revenue or equalized by the State Board of Equalization.

(f) "Minnesota Aid to Police Premium Report" means a form prescribed by the
commissioner for reporting by each fire and casualty insurer of all premiums received
upon direct business received by it in this state, or by its agents for it, in cash or otherwise,
during the preceding calendar year, with reference to insurance written for insuring against
the perils contained in auto insurance coverages as reported in the Minnesota business
schedule of the annual financial statement which each insurer is required to file with
the commissioner in accordance with the governing laws or rules less return premiums
and dividends.

(g) "Peace officer" means any person:

(1) whose primary source of income derived from wages is from direct employment
by a municipality or county as a law enforcement officer on a full-time basis of not less
than 30 hours per week;

(2) who has been employed for a minimum of six months prior to December 31
preceding the date of the current year's certification under subdivision 2, clause (b);

(3) who is sworn to enforce the general criminal laws of the state and local
ordinances;

(4) who is licensed by the Peace Officers Standards and Training Board and is
authorized to arrest with a warrant; and

(5) who is a member of a local police relief association to which section 69.77
applies, the State Patrol retirement plan, the public employees police and fire fund, or the
Minneapolis Employees Retirement Fund.

(h) "Full-time equivalent number of peace officers providing contract service" means
the integral or fractional number of peace officers which would be necessary to provide
the contract service if all peace officers providing service were employed on a full-time
basis as defined by the employing unit and the municipality receiving the contract service.

(i) "Retirement benefits other than a service pension" means any disbursement
authorized under section 424A.05, subdivision 3, clauses (2) and (3).

(j) "Municipal clerk, municipal clerk-treasurer, or county auditor" means the person
who was elected or appointed to the specified position or, in the absence of the person,
another person who is designated by the applicable governing body. In a park district,
the clerk is the secretary of the board of park district commissioners. In the case of the
University of Minnesota, the clerk is that official designated by the Board of Regents.
For the Metropolitan Airports Commission, the clerk is the person designated by the
commission. For the Department of Natural Resources or the Department of Public Safety,
the clerk is the respective commissioner. For a tribal police department which exercises
state arrest powers under section 626.90, 626.91, 626.92, or 626.93, the clerk is the person
designated by the applicable American Indian tribal government.

new text begin (k) "Voluntary statewide lump-sum volunteer firefighter retirement plan" means the
retirement plan established by chapter 353G.
new text end

Sec. 4.

Minnesota Statutes 2008, section 69.011, subdivision 2, is amended to read:


Subd. 2.

Qualification for fire or police state aid.

(a) new text beginUnless retirement coverage
is provided by the voluntary statewide lump-sum volunteer firefighter retirement plan,
new text endin
order to qualify to receive fire state aid, on or before March 15 annually, in conjunction
with the financial report required pursuant to section 69.051, the clerk of each municipality
having a duly organized fire department as provided in subdivision 4, or the secretary of
each independent nonprofit firefighting corporation having a subsidiary incorporated
firefighters' relief association whichever is applicable, and the fire chief, shall jointly
certify the existence of the municipal fire department or of the independent nonprofit
firefighting corporation, whichever is applicable, which meets the minimum qualification
requirements set forth in this subdivision, and the fire personnel and equipment of the
municipal fire department or the independent nonprofit firefighting corporation as of the
preceding December 31.

new text begin (b) Where retirement coverage is provided by the voluntary statewide lump-sum
volunteer firefighter retirement plan, the executive director of the Public Employees
Retirement Association shall certify the existence of that coverage for each municipality
and the municipal clerk or independent nonprofit firefighting corporation secretary,
whichever applies, and the applicable fire chief shall certify the fire personnel and fire
department equipment as of the preceding December 31.
new text end

new text begin (c) new text endCertification deleted text beginshalldeleted text end new text beginmust new text endbe made to the commissioner on a form prescribed
by the commissioner and shall include any other facts the commissioner may require.