LOCAL GOVERNMENT PROBATION AND TELECOMMUNICATOR RETIREMENT PLAN

Accounting and bookkeeping, Minn. Statutes 2026 356.20, 356.215

Actuarial valuations

Financial reporting, Minn. Statutes 2026 356.20

Generally, Minn. Statutes 2026 356.214, 356.215

Actuaries

Approved actuaries, Minn. Statutes 2026 356.214, 356.215

Generally, Minn. Statutes 2026 356.214

Administration, Minn. Statutes 2026 353H.02

Age of retirement

Generally, Minn. Statutes 2026 353H.01

Proportionate retirement annuities, Minn. Statutes 2026 356.32

Annuities

Automatic deposit, Minn. Statutes 2026 356.401

Combined service annuities, Minn. Statutes 2026 356.30

Deferred annuities, Minn. Statutes 2026 356.30

Exemption from process, Minn. Statutes 2026 356.401

Generally, Minn. Statutes 2026 353H.05

Proportionate retirement annuities, Minn. Statutes 2026 356.32

Reemployment earnings limitation, Minn. Statutes 2026 356.47

Assets

Definitions, Minn. Statutes 2026 356.215

Market valuation method, Minn. Statutes 2026 356.215

Audits and examinations, financial reporting requirements, Minn. Statutes 2026 356.20

Benefits

Automatic deposit, Minn. Statutes 2026 356.401

Combined service benefits, Minn. Statutes 2026 356.302, 356.303

Disability benefits, Minn. Statutes 2026 353H.06

Exemption from process, Minn. Statutes 2026 356.401

Payment, Minn. Statutes 2026 353H.05

Subpoena authority, Minn. Statutes 2026 356.401

Survivor benefits, Minn. Statutes 2026 353H.07

Bounce back annuities, Minn. Statutes 2026 353H.05

Chief administrative officer, duties, see Executive director under PUBLIC EMPLOYEES RETIREMENT ASSOCIATION (PERA)

Combined service annuities

Amount, formula, Minn. Statutes 2026 353H.05, 356.30

Deferred annuities, Minn. Statutes 2026 356.30

Service credit, formula, Minn. Statutes 2026 356.30

Combined service disability benefits, Minn. Statutes 2026 356.302

Combined service survivor benefits, Minn. Statutes 2026 356.303

Contributions

Federal compensation limits, Minn. Statutes 2026 356.611

Generally, Minn. Statutes 2026 353H.04

Covered employees, see Members under this topic

Deferred annuities, Minn. Statutes 2026 356.30

Definitions, Minn. Statutes 2026 353H.01

Disability benefits

Combined service disability benefits, Minn. Statutes 2026 356.302

Disability determination procedures, Minn. Statutes 2026 353.031

Generally, Minn. Statutes 2026 353H.06

Medical advisor, duties, Minn. Statutes 2026 353.031

Retirement benefit accrual rate increase, Minn. Statutes 2026 356.315

Supplemental needs trusts, Minn. Statutes 2026 356.465

Dissolution of marriage, retirement benefits or rights, Minn. Statutes 2026 356.48

Early retirement

Normal retirement annuities, Minn. Statutes 2026 353H.05

Survivor benefits, Minn. Statutes 2026 353H.07

Employer contributions, Minn. Statutes 2026 353H.04

Exclusions from coverage, Minn. Statutes 2026 353.01

Experience studies, Minn. Statutes 2026 356.214, 356.215

Financial reports

Copies, distribution, Minn. Statutes 2026 356.20

Requirements, Minn. Statutes 2026 356.20

Funds and accounts

Deposit of contributions, Minn. Statutes 2026 353H.04

Special fund, Minn. Statutes 2026 353H.02

Generally, Minn. Statutes 2026 353H.001 to 353H.08

Interest rates, Minn. Statutes 2026 356.215

Investment of funds, Minn. Statutes 2026 353H.02, 356.215

Joint and survivor annuities

Combined service survivor benefits, Minn. Statutes 2026 356.303

Computation, Minn. Statutes 2026 356.461

Local government probation and telecommunicator retirement fund, Minn. Statutes 2026 353H.02

Members

Actuarial valuations, Minn. Statutes 2026 356.215

Included employees, Minn. Statutes 2026 353.01, 353H.03

Member contributions, Minn. Statutes 2026 353H.04

Reports received, Minn. Statutes 2026 356.20

Normal retirement annuities

Exemption from process, Minn. Statutes 2026 356.401

Generally, Minn. Statutes 2026 353H.05

Proportionate retirement annuities, Minn. Statutes 2026 356.32

Retirement benefit accrual rate increase, Minn. Statutes 2026 356.315

Optional annuities

Generally, Minn. Statutes 2026 353.30, 353H.05

Revocation, Minn. Statutes 2026 356.48

Supplemental needs trusts, Minn. Statutes 2026 356.465

Policy of legislature, Minn. Statutes 2026 353H.002

Postretirement adjustments

Generally, Minn. Statutes 2026 356.415

Normal postretirement adjustments, Minn. Statutes 2026 353H.05

Prior service credit, purchases, Minn. Statutes 2026 353H.08, 356.30

Proportionate retirement annuities, Minn. Statutes 2026 356.32

Public Employees Retirement Association, application of law, Minn. Statutes 2026 353H.001

Reemployment earnings limitation, Minn. Statutes 2026 356.47

Refunds

Public Employees Retirement Association, Minn. Statutes 2026 353.34

Repayment to, Minn. Statutes 2026 353H.08

Reports given

Actuarial valuations, Minn. Statutes 2026 356.215

Experience studies, Minn. Statutes 2026 356.215

Financial reports, Minn. Statutes 2026 356.20

Service credit

Combined service annuities, Minn. Statutes 2026 356.30

Combined service benefits, Minn. Statutes 2026 356.302, 356.303

Generally, Minn. Statutes 2026 353H.05, 353H.08

Proportionate retirement annuities, Minn. Statutes 2026 356.32

Successor organizations, Minn. Statutes 2026 356.20, 356.215

Supplemental needs trusts, optional annuity, Minn. Statutes 2026 356.465

Survivor benefits

Exemption from process, Minn. Statutes 2026 356.401

Generally, Minn. Statutes 2026 353H.07

Overpayment of benefits, subpoenas, Minn. Statutes 2026 356.401

Unfunded actuarial accrued liability, Minn. Statutes 2026 356.215

Years of service, Minn. Statutes 2026 353H.08