Office of the Revisor of Statutes
Minnesota Statutes and Minnesota Rules Index (topics)
LOCAL GOVERNMENT CORRECTIONAL SERVICE RETIREMENT PLAN
Accounting and bookkeeping
Financial and actuarial reporting practices, Minn. Statutes 2025 16A.055, 356.20, 356.215
Refund repayments, Minn. Statutes 2025 356.441
Accumulated contributions, abandoned amounts, disposition, Minn. Statutes 2025 356.65
Actuarial valuations
Alternative valuations, Minn. Statutes 2025 356.23
Copies, Minn. Statutes 2025 356A.07
Financial reporting, Minn. Statutes 2025 356.20
Generally, Minn. Statutes 2025 356.214, 356.215
Legislature, rights, Minn. Statutes 2025 356.22
Present value, single life annuity, rate conversion to, Minn. Statutes 2025 356.612
Supplemental actuarial valuations, Minn. Statutes 2025 356.23
Survivor benefits, Minn. Statutes 2025 353E.07
Actuaries
Actuarial valuations, see same under this topic
Approved actuaries, Minn. Statutes 2025 356.214, 356.215
Generally, Minn. Statutes 2025 356.214
Administration
Expenses, Minn. Statutes 2025 353E.01, 356.215
Public Employees Retirement Association, duties, Minn. Statutes 2025 353E.01
Age of retirement
Disability benefits, termination, Minn. Statutes 2025 353E.06
Early retirement, Minn. Statutes 2025 353E.04
Normal retirement age, Minn. Statutes 2025 353.01, 356.403
Normal retirement annuities, Minn. Statutes 2025 353E.04
Proportionate retirement annuities, Minn. Statutes 2025 356.32
Survivor benefits, Minn. Statutes 2025 353E.07
Annuities
Abandoned amounts, disposition, Minn. Statutes 2025 356.65
Automatic deposit, Minn. Statutes 2025 356.401
Combined service annuities, Minn. Statutes 2025 356.30
Deferred annuities, Minn. Statutes 2025 356.30
Exemption from process, Minn. Statutes 2025 356.401
Joint and survivor annuities, see same under this topic
Normal retirement annuities, see same under this topic
Optional annuities, see same under this topic
Payment, Minn. Statutes 2025 356.40
Proportionate retirement annuities, Minn. Statutes 2025 356.32
Qualified annuities, using for refund repayments, Minn. Statutes 2025 356.441
Repayment, wrongful discharges, Minn. Statutes 2025 356.50
Retirement annuities, see Normal retirement annuities under this topic
Service credit purchase procedures, strike periods, Minn. Statutes 2025 356.195
Appeals procedure, Minn. Statutes 2025 356.96
Assets
Definitions, Minn. Statutes 2025 356.215
Investment diversification, Minn. Statutes 2025 356A.06
Limitations on use, Minn. Statutes 2025 356.63
Market valuation method, Minn. Statutes 2025 356.215
Title, holding, Minn. Statutes 2025 356A.06
Audits and examinations, financial reporting requirements, Minn. Statutes 2025 356.20
Average salary, defined, Minn. Statutes 2025 353E.04
Beneficiaries, payments to, Minn. Statutes 2025 353E.07, 356.001
Benefits
Abandoned amounts, disposition, Minn. Statutes 2025 356.65
Automatic deposit, Minn. Statutes 2025 356.401
Beginning date of distribution, Minn. Statutes 2025 356.635
Benefit provisions summary, Minn. Statutes 2025 356A.07
Combined service benefits, Minn. Statutes 2025 356.302, 356.303
Definitions, Minn. Statutes 2025 356.635, 356A.01
Direct rollovers, election, Minn. Statutes 2025 356.633
Disability benefits, see same under this topic
Distribution, notice, Minn. Statutes 2025 356.001
Eligible rollover distributions, Minn. Statutes 2025 356.633
Exemption from process, Minn. Statutes 2025 356.401
Federal benefit limits, Minn. Statutes 2025 356.612
Fiduciaries, duties, Minn. Statutes 2025 356A.02
Internal Revenue Code compliance, Minn. Statutes 2025 356.612, 356.635, 356.638
Members' nonforfeitable interest, Minn. Statutes 2025 356.001
Payment, Minn. Statutes 2025 356.40
Present value, single life annuity, rate conversion to, Minn. Statutes 2025 356.612
Recipients, defined, Minn. Statutes 2025 356A.01
Subpoena authority, Minn. Statutes 2025 356.401
Survivor benefits, see Joint and survivor annuities under this topic
Termination of plan or fund, procedures, Minn. Statutes 2025 356.001
Termination or denial, Minn. Statutes 2025 356.96
Breach of fiduciary duty
Cofiduciaries, liability, Minn. Statutes 2025 356A.10
Generally, Minn. Statutes 2025 356A.09
Indemnification, Minn. Statutes 2025 356A.11
Lawsuits, Minn. Statutes 2025 356A.12
Buybacks
Reduced salary periods, salary credit, Minn. Statutes 2025 353.0162
Service credit, Minn. Statutes 2025 356.195, 356.30
Certificates and certification, economic interest statements, list of filings, Minn. Statutes 2025 356A.06
Certiorari, appeals of benefit termination or denial, Minn. Statutes 2025 356.96
Chief administrative officer, duties, see Executive director under PUBLIC EMPLOYEES RETIREMENT ASSOCIATION (PERA)
Cofiduciaries
Generally, Minn. Statutes 2025 356A.10
Service of process on, Minn. Statutes 2025 356A.12
Combined investment fund, participation, Minn. Statutes 2025 353E.01
Combined service annuities
Amount, formula, Minn. Statutes 2025 353E.04, 356.30
Deferred annuities, Minn. Statutes 2025 353E.05, 356.30
Service credit, formula, Minn. Statutes 2025 356.30
Combined service disability benefits, Minn. Statutes 2025 353E.06, 356.302
Combined service survivor benefits, Minn. Statutes 2025 356.303
Compensation and salaries
Average salary, defined, Minn. Statutes 2025 353E.04
Fiduciaries, Minn. Statutes 2025 356A.06, 356A.08
Contested cases
Adverse determination of eligibility, benefits, or other rights, Minn. Statutes 2025 356A.07
Appeals of benefit termination or denial, Minn. Statutes 2025 356.96
Continuing education, Minn. Statutes 2025 356A.13
Contributions to more than one public retirement plan
Retirement age, Minn. Statutes 2025 353.01
Teachers Retirement Association, Minn. Statutes 2025 354.094
Copies, plan documents, summaries, and reports, Minn. Statutes 2025 356A.07
Coverage errors, correction, Minn. Statutes 2025 356.637
Covered employees, see Members under this topic
Covered governmental entities, see Employers under this topic
Custodian bank accounts, establishment, Minn. Statutes 2025 356.001
Data, access, marriage dissolution, Minn. Statutes 2025 356.49
Dedicated fund, Minn. Statutes 2025 356.63
Deductions, member contributions, Minn. Statutes 2025 353E.03
Deferred annuities, augmentation, combined service annuities, Minn. Statutes 2025 353E.05, 353E.06, 356.30
Deferred compensation, see STATE DEFERRED COMPENSATION PLAN
Definitions
Actuarial valuations, Minn. Statutes 2025 356.215
Correction of coverage errors, Minn. Statutes 2025 356.637
Internal Revenue Code compliance, Minn. Statutes 2025 356.635
Local government correctional service retirement plan, Minn. Statutes 2025 353E.001, 353E.02, 353E.04
Loss of survivor benefits, Minn. Statutes 2025 356.406
Public pension fiduciary responsibility, Minn. Statutes 2025 356A.01, 356A.06
Dependent children, see Survivor benefits under this topic
Depositories, designation, Minn. Statutes 2025 356A.06
Disability benefits
Combined service disability benefits, Minn. Statutes 2025 353E.06, 356.302
Definitions, Minn. Statutes 2025 353E.001
Disability determination procedures, Minn. Statutes 2025 353.031
Generally, Minn. Statutes 2025 353E.06
Medical advisor, duties, Minn. Statutes 2025 353.031
Optional annuities, see same under this topic
Supplemental needs trusts, Minn. Statutes 2025 356.465
Wrongful discharges, effect on, Minn. Statutes 2025 356.50
Disclosure
Actuarial valuations, Minn. Statutes 2025 356.215
Fiduciaries, Minn. Statutes 2025 356A.03, 356A.06
Financial reporting requirements, Minn. Statutes 2025 356.20
Dissolution of marriage, retirement benefits or rights
Information regarding, Minn. Statutes 2025 356.49
Optional annuities, revocation, Minn. Statutes 2025 356.48
Distributions, direct rollovers, Minn. Statutes 2025 356.633
Donations, authority to accept, Minn. Statutes 2025 356.648
Early retirement
Normal retirement annuities, Minn. Statutes 2025 353E.04
Survivor benefits, Minn. Statutes 2025 353E.07
Economic interest statements, fiduciaries, Minn. Statutes 2025 356A.06
Employee contributions, see Member contributions under this topic
Employees of the retirement plan, indemnification, breach of fiduciary duty, Minn. Statutes 2025 356A.11
Employer contributions
Amount, Minn. Statutes 2025 353E.03
Failure to pay, collection process, Minn. Statutes 2025 353.28
Generally, Minn. Statutes 2025 353E.01
Medicare coverage, Minn. Statutes 2025 355.095
Wrongful discharges, service credit, Minn. Statutes 2025 356.50
Employers
Benefit provision summaries, duties, Minn. Statutes 2025 356A.07
Certificates and certification, local government correctional service employees, Minn. Statutes 2025 353E.02
Certifying to, employer contributions, amounts due, Minn. Statutes 2025 353.28
Contributions, see Employer contributions under this topic
Dissolution, allocation of receivables, Minn. Statutes 2025 356.98
Payroll deductions, member contributions, Minn. Statutes 2025 353E.03
Reports given, Minn. Statutes 2025 356.50, 356.62
Reports received, financial reports, Minn. Statutes 2025 356.20
Employing units, duties, see Employers under this topic
Establishment, Minn. Statutes 2025 353E.01
Exclusions from coverage, Minn. Statutes 2025 353.01
Executive director, benefit termination or denial, appeals, Minn. Statutes 2025 356.96
Experience studies, Minn. Statutes 2025 356.214, 356.215
Fiduciaries
Activities, generally, Minn. Statutes 2025 356A.02
Breach of conduct or duties, Minn. Statutes 2025 356A.09 to 356A.12
Cofiduciaries, Minn. Statutes 2025 356A.01, 356A.10, 356A.12
Compensation and salaries, Minn. Statutes 2025 356A.06, 356A.08
Continuing education, Minn. Statutes 2025 356A.13
Definitions, Minn. Statutes 2025 356A.01
Direct or indirect profits, Minn. Statutes 2025 356A.06
Disclosure, Minn. Statutes 2025 356A.03, 356A.06
Duties, Minn. Statutes 2025 356A.02, 356A.04, 356A.05
Economic interest statements, Minn. Statutes 2025 356A.06
Felony violations, documentation, service prohibition, Minn. Statutes 2025 356A.03
Generally, Minn. Statutes 2025 356A.01 to 356A.13
Investments, duties, Minn. Statutes 2025 356A.02, 356A.06
Prohibited transactions, Minn. Statutes 2025 356A.06
Service of process on, Minn. Statutes 2025 356A.12
Standard of conduct, Minn. Statutes 2025 356A.04
Financial reports
Alternative reports, Minn. Statutes 2025 356.23
Copies, distribution, Minn. Statutes 2025 356.20, 356A.07
Requirements, generally, Minn. Statutes 2025 356.20
Forfeitures, Minn. Statutes 2025 356.614
Former members, marriage dissolution actions, information requirements, Minn. Statutes 2025 356.49
Full funding, established dates for, Minn. Statutes 2025 356.215
Funds and accounts
Custodian bank accounts, Minn. Statutes 2025 356.001
Dedicated fund, Minn. Statutes 2025 356.63
Local government correctional service retirement fund, Minn. Statutes 2025 356.65
Special fund, Minn. Statutes 2025 353E.01, 356.65
Theft or embezzlement from, reporting by employees, Minn. Statutes 2025 609.456
Generally, Minn. Statutes 2025 353E.01 to 353E.08
Gifts and bequests, authority to accept, Minn. Statutes 2025 356.648
Governing board of a pension plan, see Board of trustees under PUBLIC EMPLOYEES RETIREMENT ASSOCIATION (PERA)
Governing body rules and policies, defined as plan documents, Minn. Statutes 2025 356A.01
Governmental subdivisions, duties, see Employers under this topic
Hearings, appeals of benefit termination or denial, Minn. Statutes 2025 356.96
Information services, Minn. Statutes 2025 356.97
Insurance, public employees program, Minn. Statutes 2025 43A.316, 356.87
Interest rates
Actuarial valuations, Minn. Statutes 2025 356.215
Generally, Minn. Statutes 2025 356.59
Investment of funds
Fiduciaries, duties, Minn. Statutes 2025 356A.02, 356A.06
Investment expenses, Minn. Statutes 2025 356.215
Reports about, Minn. Statutes 2025 356.219
Requirements, generally, Minn. Statutes 2025 356A.06
Joint and survivor annuities
Beneficiaries charged or convicted of causing member's death, suspension, forfeiture, and recovery, Minn. Statutes 2025 356.406
Combined service survivor benefits, Minn. Statutes 2025 356.303
Computation, Minn. Statutes 2025 356.461
Definitions, Minn. Statutes 2025 356.406
Election of, Minn. Statutes 2025 353E.07
Mandatory, Minn. Statutes 2025 356.46
Lawsuits, breach of fiduciary duty, Minn. Statutes 2025 356A.12
Liability
Cofiduciaries, Minn. Statutes 2025 356A.10
Unfunded actuarial accrued liability, Minn. Statutes 2025 356.215, 356.22
Life insurance death benefits, authority to accept, Minn. Statutes 2025 356.648
Local government correctional service employee, defined, Minn. Statutes 2025 353E.02
Local government correctional service retirement fund
Credits to, abandoned contributions, annuities, or benefits, Minn. Statutes 2025 356.65
Deposits, appropriations, and disbursements, Minn. Statutes 2025 353E.01
Mail and mailing
Benefit distribution notice, Minn. Statutes 2025 356.001
Retirement annuities, information, completed applications, Minn. Statutes 2025 356.46
Meetings, see OPEN MEETING LAW
Member contributions
Amount, Minn. Statutes 2025 353E.03
Employers, pick up, Minn. Statutes 2025 356.62
Federal compensation limits, Minn. Statutes 2025 356.611
Generally, Minn. Statutes 2025 353E.01
Payroll deductions, Minn. Statutes 2025 353E.03
Referendum, Medicare coverage, Minn. Statutes 2025 355.095
Reports about, Minn. Statutes 2025 356.62
Wrongful discharges, service credit, Minn. Statutes 2025 356.50
Members
Actuarial valuations, Minn. Statutes 2025 356.215
Benefit termination or denial, notices received, Minn. Statutes 2025 356.96
Death caused by surviving beneficiary, loss of survivor benefits, Minn. Statutes 2025 356.406
Definitions, Minn. Statutes 2025 356.406, 356A.01
Included employees, Minn. Statutes 2025 353E.02
Marriage dissolution actions, information requirements, Minn. Statutes 2025 356.49
Payments to, benefit distribution upon plan termination, Minn. Statutes 2025 356.001
Proof of death, notice, Minn. Statutes 2025 356.001
Reports received, Minn. Statutes 2025 356.20, 356.62, 356A.07
Transfer from PERA general plan, state aid reduction prohibited, Minn. Statutes 2025 273.1385
Normal postretirement adjustments, Minn. Statutes 2025 353E.04
Normal retirement annuities
Amount, formula, Minn. Statutes 2025 352.115, 353E.04
Completed applications, copies to spouses, Minn. Statutes 2025 356.46
Deferred annuities, augmentation, Minn. Statutes 2025 353E.05, 353E.06, 356.30
Early retirement, Minn. Statutes 2025 353E.04, 353E.07
Exemption from process, Minn. Statutes 2025 356.401
Generally, Minn. Statutes 2025 353E.04
Optional annuities, see same under this topic
Proportionate retirement annuities, Minn. Statutes 2025 356.32
Simultaneous payment of survivor benefits, Minn. Statutes 2025 356.40
Optional annuities
Accrual, Minn. Statutes 2025 353E.06
In lieu of disability benefits, Minn. Statutes 2025 353E.06
In lieu of normal retirement annuities, Minn. Statutes 2025 353E.04
Information summaries, distribution, Minn. Statutes 2025 356.46
Revocation, Minn. Statutes 2025 356.48
Supplemental needs trusts, Minn. Statutes 2025 356.465
Surviving spouse optional annuity, see Joint and survivor annuities under this topic
Survivor benefits, Minn. Statutes 2025 353E.07
Payments by
Allowable expenses, Minn. Statutes 2025 356.001
Benefit distribution upon plan termination, Minn. Statutes 2025 356.001
Fiduciaries, duties, Minn. Statutes 2025 356A.02
Payments to, health insurance, administrative expenses, Minn. Statutes 2025 356.87
Payroll deductions, member contributions, Minn. Statutes 2025 353E.03
Plan documents, copies to members, Minn. Statutes 2025 356A.07
Postretirement adjustments
Disability benefits, Minn. Statutes 2025 353E.06
Generally, Minn. Statutes 2025 356.415
Survivor benefits, Minn. Statutes 2025 353E.07
Postretirement investment fund, participation, Minn. Statutes 2025 353E.01
Prior service credit, purchases, Minn. Statutes 2025 356.30
Proportionate retirement annuities, Minn. Statutes 2025 356.32
Public employees insurance program, Minn. Statutes 2025 43A.316, 356.87
Purpose, Minn. Statutes 2025 356.001
Records and record keeping
Appeals of benefit termination or denial, Minn. Statutes 2025 356.96
Fiduciaries, duties, Minn. Statutes 2025 356A.02
Investments, liquidity documentation, Minn. Statutes 2025 356A.06
Refunds
Automatic deposit, Minn. Statutes 2025 356.401
Interest rates, Minn. Statutes 2025 356.59
Public Employees Retirement Association, Minn. Statutes 2025 353.34
Repayment to, Minn. Statutes 2025 356.30, 356.441
Survivor benefits, Minn. Statutes 2025 353E.07
Reports given
Actuarial valuations, Minn. Statutes 2025 356.215
Experience studies, Minn. Statutes 2025 356.215
Financial reports, Minn. Statutes 2025 356.20, 356.23
Investment of funds, Minn. Statutes 2025 356.219
Marriage dissolution actions, pension benefits or rights, Minn. Statutes 2025 356.49
Reserves, prior service credit purchases, Minn. Statutes 2025 356.30
Retirement annuities, see Normal retirement annuities under this topic
Salary, see Compensation and salaries under this topic
Service credit
Combined service annuities, Minn. Statutes 2025 356.30
Combined service benefits, Minn. Statutes 2025 356.302, 356.303
Disability benefits, Minn. Statutes 2025 353E.06
Early retirement, Minn. Statutes 2025 353E.04
Military service credit, Internal Revenue Code compliance, Minn. Statutes 2025 356.638
Normal retirement benefits, Minn. Statutes 2025 353E.04
Proportionate retirement annuities, Minn. Statutes 2025 356.32
Reduced salary period purchases, Minn. Statutes 2025 353.0162
Survivor benefits, Minn. Statutes 2025 353E.07
Workers' compensation recipients, Minn. Statutes 2025 353.01
Wrongful discharges, Minn. Statutes 2025 356.50
Spouses, retirement annuities, Minn. Statutes 2025 356.46
State aid, reductions, emergency debt certificates, Minn. Statutes 2025 475.755
Statutes of limitations, breach of fiduciary duty, Minn. Statutes 2025 356A.12
Subpoenas, overpayment of benefits, Minn. Statutes 2025 356.401
Successor organizations, Minn. Statutes 2025 356.20, 356.215
Supplemental needs trusts, optional annuity, Minn. Statutes 2025 356.465
Surviving child, see Survivor benefits under this topic
Surviving spouses, see Survivor benefits under this topic
Survivor benefits
Exemption from process, Minn. Statutes 2025 356.401
Generally, Minn. Statutes 2025 353E.07
Joint and survivor annuities, see same under this topic
Overpayment of benefits, subpoenas, Minn. Statutes 2025 356.401
Simultaneous payment of retirement annuities, Minn. Statutes 2025 356.40
Termination of plan or fund, Minn. Statutes 2025 356.001
Theft or embezzlement from, reporting by employees, Minn. Statutes 2025 609.456
Unfunded actuarial accrued liability, Minn. Statutes 2025 356.215, 356.22
Vesting requirements, see Service credit under this topic
Violations and penalties, prohibited transactions, Minn. Statutes 2025 356A.06
Waivers, survivor benefits, Minn. Statutes 2025 353E.07
Workers' compensation benefits, service credit, while receiving temporary benefits, Minn. Statutes 2025 353.01
Wrongful discharges, Minn. Statutes 2025 356.50
Years of service, see Service credit under this topic