Minnesota Statutes and Minnesota Rules Index (topics)
MSRS CORRECTIONAL EMPLOYEES RETIREMENT FUND
Accounting and bookkeeping
Financial and actuarial reporting practices, Minn. Statutes 2026 16A.055, 356.20, 356.215
Refund repayments, Minn. Statutes 2026 356.441
Accumulated contributions
Application for, Minn. Statutes 2026 352.22
Refunds, Minn. Statutes 2026 352.22
Accumulated contributions, abandoned amounts, disposition, Minn. Statutes 2026 356.65
Actuarial valuations
Alternative valuations, Minn. Statutes 2026 356.23
Copies, Minn. Statutes 2026 356A.07
Financial reporting, Minn. Statutes 2026 356.20
Generally, Minn. Statutes 2026 356.214, 356.215
Legislature, rights, Minn. Statutes 2026 356.22
Optional annuities, early retirement, Minn. Statutes 2026 352.93
Present value, single life annuity, rate conversion to, Minn. Statutes 2026 356.612
Supplemental actuarial valuations, Minn. Statutes 2026 356.23
Survivor benefits, Minn. Statutes 2026 352.931
Actuaries
Actuarial valuations, see same under this topic
Approved actuaries, Minn. Statutes 2026 356.214, 356.215
Contracts, Minn. Statutes 2026 356.214
Duties, Minn. Statutes 2026 356.214
Administration
Expenses, Minn. Statutes 2026 356.215
Minnesota State Retirement System, duties, Minn. Statutes 2026 352.92
Age of retirement
Generally, Minn. Statutes 2026 352.93
Normal retirement age, Minn. Statutes 2026 353.01, 356.403
Proportionate retirement annuities, Minn. Statutes 2026 356.32
Survivor benefits, Minn. Statutes 2026 352.931
Annuities
Abandoned amounts, disposition, Minn. Statutes 2026 356.65
Accumulated contributions, Minn. Statutes 2026 352.22
Automatic deposit, Minn. Statutes 2026 356.401
Bounce back annuities, Minn. Statutes 2026 352.116
Combined service annuities, Minn. Statutes 2026 356.30
Deferred annuities, Minn. Statutes 2026 352.94, 356.30
Early retirement, see same under this topic
Exemption from process, Minn. Statutes 2026 356.401
Joint and survivor annuities, Minn. Statutes 2026 352.116, 356.46, 356.461
Normal retirement annuities, see same under this topic
Optional annuities, see same under this topic
Payment, date, Minn. Statutes 2026 356.40
Proportionate retirement annuities, Minn. Statutes 2026 356.32
Qualified annuities, using for refund repayments, Minn. Statutes 2026 356.441
Repayment, wrongful discharges, Minn. Statutes 2026 356.50
Term certain annuities, survivor benefits, Minn. Statutes 2026 352.931
Appropriations from, disbursements, generally, Minn. Statutes 2026 352.911
Assets
Definitions, Minn. Statutes 2026 356.215
Excess assets over actuarial accrued liability, amortization, Minn. Statutes 2026 356.215
Investment diversification, Minn. Statutes 2026 356A.06
Limitations on use, Minn. Statutes 2026 356.63
Market valuation method, Minn. Statutes 2026 356.215
Title, holding, Minn. Statutes 2026 356A.06
Unneeded assets, certification, Minn. Statutes 2026 11A.23
Audits and examinations, financial reporting, Minn. Statutes 2026 356.20
Beneficiaries, payments to, Minn. Statutes 2026 352.931, 356.001
Benefits
Abandoned amounts, disposition, Minn. Statutes 2026 356.65
Automatic deposit, Minn. Statutes 2026 356.401
Beginning date of distribution, Minn. Statutes 2026 356.635
Benefit provisions summary, Minn. Statutes 2026 356A.07
Combined service benefits, Minn. Statutes 2026 356.302, 356.303
Definitions, Minn. Statutes 2026 356.635, 356A.01
Direct rollovers, Minn. Statutes 2026 356.633
Disability benefits, see same under this topic
Eligible rollover distributions, Minn. Statutes 2026 356.633
Exemption from process, Minn. Statutes 2026 356.401
Federal benefit limits, Minn. Statutes 2026 356.612
Fiduciaries, duties, Minn. Statutes 2026 356A.02
Internal Revenue Code compliance, Minn. Statutes 2026 356.612, 356.635, 356.638
Members' nonforfeitable interest, Minn. Statutes 2026 356.001
Payment, date, Minn. Statutes 2026 356.40
Present value, single life annuity, rate conversion to, Minn. Statutes 2026 356.612
Subpoena authority, Minn. Statutes 2026 356.401
Survivor benefits, Minn. Statutes 2026 356.303, 356.87
Termination of plan or fund, procedures, Minn. Statutes 2026 356.001
Bounce back annuities, Minn. Statutes 2026 352.116
Breach of fiduciary duty
Cofiduciaries, liability, Minn. Statutes 2026 356A.10
Generally, Minn. Statutes 2026 356A.09
Indemnification, Minn. Statutes 2026 356A.11
Lawsuits, Minn. Statutes 2026 356A.12
Buybacks
Prior service credit, Minn. Statutes 2026 356.30
Service credit purchase procedures, strike periods, Minn. Statutes 2026 356.195
Service credit, wrongful discharges, Minn. Statutes 2026 356.50
Certificates and certification
Economic interest statements, list of filings, Minn. Statutes 2026 356A.06
Unneeded assets, Minn. Statutes 2026 11A.23
Chief administrative officer, see Executive director under MINNESOTA STATE RETIREMENT SYSTEM (MSRS)
Cofiduciaries
Defined, Minn. Statutes 2026 356A.01
Duties, generally, Minn. Statutes 2026 356A.10
Liability, Minn. Statutes 2026 356A.10
Service of process on, Minn. Statutes 2026 356A.12
Combined investment funds, deposits, Minn. Statutes 2026 352.911
Combined service annuities, Minn. Statutes 2026 356.30
Combined service disability benefits, Minn. Statutes 2026 356.302
Combined service survivor benefits, Minn. Statutes 2026 356.303
Compensation and salaries
Definitions, Minn. Statutes 2026 356.302
Fiduciaries, Minn. Statutes 2026 356A.06, 356A.08
Contested cases, adverse determination of eligibility, benefits, or other rights, Minn. Statutes 2026 356A.07
Continuing education, fiduciaries, Minn. Statutes 2026 356A.13
Contributions to more than one public retirement plan
Restrictions, Minn. Statutes 2026 354.094
Retirement age, Minn. Statutes 2026 353.01
Copies, plan documents, summaries, and reports, Minn. Statutes 2026 356A.07
Coverage by more than one system
Generally, Minn. Statutes 2026 356.311
Minnesota State Retirement System, Minn. Statutes 2026 352.93, 352.95
Coverage errors, correction, Minn. Statutes 2026 352.908, 356.637
Covered correctional service, defined, Minn. Statutes 2026 352.905
Covered employees
Actuarial valuations, Minn. Statutes 2026 356.215
Contributions, see Employee contributions under this topic
Death caused by surviving beneficiary, loss of survivor benefits, Minn. Statutes 2026 356.406
Definitions, Minn. Statutes 2026 352.905, 356.406, 356A.01
Exclusive representatives, state employee's unions, Minn. Statutes 2026 352.029
Generally, Minn. Statutes 2026 352.905
Marriage dissolution actions, information requirements, Minn. Statutes 2026 356.49
Payments by, prior service credit purchases, Minn. Statutes 2026 356.551
Payments to, benefit distribution upon plan termination, Minn. Statutes 2026 356.001
Referendum, Medicare coverage, Minn. Statutes 2026 355.095
Reports received, Minn. Statutes 2026 356.20, 356.62, 356A.07
Representation, MSRS, board of directors, Minn. Statutes 2026 352.03
Retirement coverage review/appeals committees, Minn. Statutes 2026 352.907
Termination of service, Minn. Statutes 2026 352.22
Covered employees, Minnesota State Retirement System board of directors, Minn. Rules 7900.0410
Covered governmental entity
Defined, Minn. Statutes 2026 356A.01
Duties, see Employers under this topic
Creation, Minn. Statutes 2026 352.911
Custodian bank accounts, establishment, Minn. Statutes 2026 356.001
Data, access, marriage dissolution actions, Minn. Statutes 2026 356.49
Decedents estates, payments to, survivor benefits, Minn. Statutes 2026 352.931
Dedicated fund
Credits to, abandoned contributions, annuities, or benefits, Minn. Statutes 2026 356.65
Uses, Minn. Statutes 2026 356.63
Deferred annuities
Augmentation, Minn. Statutes 2026 352.22, 352.94, 356.30
Eligibility, Minn. Statutes 2026 352.94
Generally, Minn. Statutes 2026 352.22
Survivor benefits, Minn. Statutes 2026 352.931
Deferred compensation, see STATE DEFERRED COMPENSATION PLAN
Definitions
Actuarial valuations, Minn. Statutes 2026 356.215
Combined service benefits, Minn. Statutes 2026 356.302
Correction of coverage errors, Minn. Statutes 2026 356.637
Generally, Minn. Statutes 2026 352.901, 352.905
Internal Revenue Code compliance, Minn. Statutes 2026 356.635
Loss of survivor benefits, Minn. Statutes 2026 356.406
Minnesota State Retirement System, Minn. Statutes 2026 352.01
Public pension fiduciary responsibility, Minn. Statutes 2026 356A.01, 356A.06
Vesting requirements, Minn. Statutes 2026 352.925
Dependent children, see Survivor benefits under this topic
Depositories, designation, Minn. Statutes 2026 356A.06
Deposits to, contributions and investment income, Minn. Statutes 2026 352.911
Disability benefits
Combined service disability benefits, Minn. Statutes 2026 356.302
Generally, Minn. Statutes 2026 352.95
Offsets, Minn. Statutes 2026 176.021, 352.95
Postretirement adjustments, Minn. Statutes 2026 352.95
Retirement benefit accrual rate increase, Minn. Statutes 2026 352.95, 356.315
Supplemental needs trusts, Minn. Statutes 2026 356.465
Wrongful discharges, effect on, Minn. Statutes 2026 356.50
Disbursements, generally, Minn. Statutes 2026 352.911
Disclosure
Actuarial valuations, Minn. Statutes 2026 356.215
Fiduciaries, Minn. Statutes 2026 356A.03, 356A.06
Financial reporting requirements, Minn. Statutes 2026 356.20
Dissolution of marriage, retirement benefits or rights
Information regarding, Minn. Statutes 2026 356.49
Optional annuities, revocation, Minn. Statutes 2026 356.48
Distributions, direct rollovers, Minn. Statutes 2026 356.633
Donations, authority to accept, Minn. Statutes 2026 356.648
Early retirement
Actuarial reduction, Minn. Statutes 2026 352.116
Actuarial valuations, Minn. Statutes 2026 352.93
Coordinated benefits, Minn. Statutes 2026 354A.31
Employee insurance benefits, eligibility, Minn. Statutes 2026 43A.24
Generally, Minn. Statutes 2026 352.93
Economic interest statements, fiduciaries, Minn. Statutes 2026 356A.06
Employee contributions
Amount, Minn. Statutes 2026 352.92
Collection of, Minn. Statutes 2026 352.911
Depositing, Minn. Statutes 2026 352.911
Employers, pick up, Minn. Statutes 2026 356.62
Exclusive representatives, state employees' unions, Minn. Statutes 2026 352.029
Federal compensation limits, Minn. Statutes 2026 356.611
Partial refund at retirement, Minn. Statutes 2026 352.93
Reports about, Minn. Statutes 2026 356.62
Salary deduction, Minn. Statutes 2026 352.92
Salary savings leave, effect, Minn. Statutes 2026 43A.49
Wrongful discharges, service credit, Minn. Statutes 2026 356.50
Employees, see Covered employees under this topic
Employees of the retirement plan, indemnification, breach of fiduciary duty, Minn. Statutes 2026 356A.11
Employer contributions
Amount, Minn. Statutes 2026 352.92
Collection of, Minn. Statutes 2026 352.911
Depositing, Minn. Statutes 2026 352.911
Exclusive representatives, state employees' unions, Minn. Statutes 2026 352.029
Medicare coverage, Minn. Statutes 2026 355.095
Supplemental contributions, Minn. Statutes 2026 352.92
Wrongful discharges, service credit, Minn. Statutes 2026 356.50
Employers
Benefit provision summaries, duties, Minn. Statutes 2026 356A.07
Certificates and certification, disability benefit applicants, leave of absence status, Minn. Statutes 2026 352.95
Dissolution, allocation of receivables, Minn. Statutes 2026 356.98
Employer contributions, see same under this topic
Payments by, prior service credit purchases, Minn. Statutes 2026 356.551
Reports given, Minn. Statutes 2026 356.50, 356.62
Reports received, financial reports, Minn. Statutes 2026 356.20
Employing units, duties, see Employers under this topic
Exclusive representatives, state employee's unions, Minn. Statutes 2026 352.029
Experience studies, Minn. Statutes 2026 356.214, 356.215
Fiduciaries
Activities, generally, Minn. Statutes 2026 356A.02
Assets, title, Minn. Statutes 2026 356A.06
Benefit provision summaries, duties, Minn. Statutes 2026 356A.07
Breach of conduct or duties, Minn. Statutes 2026 356A.09 to 356A.12
Compensation and salaries, Minn. Statutes 2026 356A.06, 356A.08
Continuing education, Minn. Statutes 2026 356A.13
Definitions, Minn. Statutes 2026 356A.01
Direct or indirect profits, Minn. Statutes 2026 356A.06
Disclosure, Minn. Statutes 2026 356A.03, 356A.06
Duties, Minn. Statutes 2026 356A.02, 356A.04, 356A.05
Economic interest statements, Minn. Statutes 2026 356A.06
Felony violations, documentation, service prohibition, Minn. Statutes 2026 356A.03
Generally, Minn. Statutes 2026 356A.01 to 356A.13
Indemnification, Minn. Statutes 2026 356A.11
Investments, duties, Minn. Statutes 2026 356A.02, 356A.06
Liability, Minn. Statutes 2026 356A.10
Prohibited transactions, Minn. Statutes 2026 356A.06
Service of process on, Minn. Statutes 2026 356A.12
Standard of conduct, Minn. Statutes 2026 356A.04
Financial reports
Alternative reports, Minn. Statutes 2026 356.23
Copies, distribution, Minn. Statutes 2026 356.20, 356A.07
Requirements, generally, Minn. Statutes 2026 356.20
Forfeitures, Minn. Statutes 2026 356.614
Former covered employees
Marriage dissolution actions, Minn. Statutes 2026 356.49
Refunds, Minn. Statutes 2026 352.22
Full funding, established dates for, Minn. Statutes 2026 356.215
Funds and accounts
Custodial bank accounts, Minn. Statutes 2026 356.001
Dedicated fund, Minn. Statutes 2026 356.63, 356.65
Gifts and bequests, authority to accept, Minn. Statutes 2026 356.648
Governing board of a pension plan, see Board of directors under MINNESOTA STATE RETIREMENT SYSTEM (MSRS)
Governing body rules and policies, defined as plan documents, Minn. Statutes 2026 356A.01
Governmental subdivisions, see Employers under this topic
Information services, Minn. Statutes 2026 356.97
Insurance or insurance companies law, exclusion, Minn. Statutes 2026 352.16
Insurance, public employees program, Minn. Statutes 2026 43A.316, 356.87
Interest rates
Actuarial valuations, Minn. Statutes 2026 356.215
Generally, Minn. Statutes 2026 356.59
Refunds, Minn. Statutes 2026 352.22
Investment of funds
Fiduciaries, duties, Minn. Statutes 2026 356A.02, 356A.06
Investment Board, duties, Minn. Statutes 2026 11A.23
Investment expenses, actuarial valuations, Minn. Statutes 2026 356.215
Reports about, Minn. Statutes 2026 356.219
Requirements, generally, Minn. Statutes 2026 352.911, 356A.06
Joint and survivor annuities
Annuity in lieu of refund, Minn. Statutes 2026 352.931
Bounce-back annuities, Minn. Statutes 2026 352.116
Computation, Minn. Statutes 2026 356.461
Mandatory, Minn. Statutes 2026 356.46
Lawsuits, breach of fiduciary duty, Minn. Statutes 2026 356A.12
Liability
Cofiduciaries, Minn. Statutes 2026 356A.10
Defined, Minn. Statutes 2026 356A.01
Unfunded actuarial accrued liability, Minn. Statutes 2026 356.215
Life insurance death benefits, authority to accept, Minn. Statutes 2026 356.648
Mail and mailing
Benefit distribution notice, Minn. Statutes 2026 356.001
Retirement annuities, information, completed applications, Minn. Statutes 2026 356.46
Meetings, see OPEN MEETING LAW
Members, see Covered employees under this topic
Minnesota State Retirement System, Minn. Statutes 2026 352.951
Normal retirement annuities
Amount, formula, Minn. Statutes 2026 352.115, 352.93
Completed applications, copies to spouses, Minn. Statutes 2026 356.46
Coordinated benefits, Minn. Statutes 2026 354A.31
Exemption from process, Minn. Statutes 2026 356.401
Generally, Minn. Statutes 2026 352.93
Optional annuities, see same under this topic
Proportionate retirement annuities, Minn. Statutes 2026 356.32
Refunds, see same under this topic
Retirement benefit accrual rate increase, Minn. Statutes 2026 352.93, 356.315
Simultaneous payment of survivor benefits, Minn. Statutes 2026 356.40
Optional annuities
Disability benefits, Minn. Statutes 2026 352.95
Early retirement, Minn. Statutes 2026 352.93
Effective date, Minn. Statutes 2026 352.95
Generally, Minn. Statutes 2026 352.116
Information summaries, distribution, Minn. Statutes 2026 356.46
Revocation, Minn. Statutes 2026 356.48
Supplemental needs trusts, Minn. Statutes 2026 356.465
Survivor benefits, Minn. Statutes 2026 352.931
Payments by
Allowable expenses, Minn. Statutes 2026 356.001
Benefit distribution upon plan termination, Minn. Statutes 2026 356.001
Fiduciaries, duties, Minn. Statutes 2026 356A.02
Payments to, health insurance, administrative expenses, Minn. Statutes 2026 356.87
Plan documents, copies to members, Minn. Statutes 2026 356A.07
Policy of state, Minn. Statutes 2026 352.90
Portability with other retirement plans, Minnesota State Retirement System, Minn. Statutes 2026 352.93, 352.95
Postretirement adjustments
Disability benefits, Minn. Statutes 2026 352.95
Eligibility for, Minn. Statutes 2026 352.93
Generally, Minn. Statutes 2026 356.415
Survivor benefits, Minn. Statutes 2026 352.931
Prior service credit, purchases
Generally, Minn. Statutes 2026 356.551
Reserves requirements, Minn. Statutes 2026 356.30
Strike periods, Minn. Statutes 2026 356.195
Proportionate retirement annuities, Minn. Statutes 2026 356.32
Public employees insurance program, Minn. Statutes 2026 43A.316, 356.87
Purpose, Minn. Statutes 2026 356.001
Records and record keeping
Fiduciaries, duties, Minn. Statutes 2026 356A.02
Investments, liquidity documentation, Minn. Statutes 2026 356A.06
Reduced retirement annuities, see Early retirement under this topic
Refunds
Automatic deposit, Minn. Statutes 2026 356.401
Generally, Minn. Statutes 2026 352.22
Interest rates, Minn. Statutes 2026 356.59
Repayment to
Combined service annuities, Minn. Statutes 2026 356.30
Correctional employees retirement fund, Minn. Statutes 2026 352.22
Generally, Minn. Statutes 2026 356.441
Interest rates, Minn. Statutes 2026 356.59
Survivor benefits, death refunds, Minn. Statutes 2026 352.931
Reports given
Actuarial valuations, Minn. Statutes 2026 356.215
Experience studies, Minn. Statutes 2026 356.215
Financial reports, Minn. Statutes 2026 356.20, 356.23
Investment of funds, Minn. Statutes 2026 356.219
Marriage dissolution actions, pension benefits or rights, Minn. Statutes 2026 356.49
Reserves, prior service credit purchases, Minn. Statutes 2026 356.30
Retirement annuities, see Normal retirement annuities under this topic
Salary savings leave, effect, Minn. Statutes 2026 43A.49
Service credit
Combined service annuities, Minn. Statutes 2026 356.30
Combined service benefits, Minn. Statutes 2026 356.302, 356.303
Military service credit, Internal Revenue Code compliance, Minn. Statutes 2026 356.638
Proportionate retirement annuities, Minn. Statutes 2026 356.32
Purchase procedures, strike periods, Minn. Statutes 2026 356.195
Salary savings leave, effect, Minn. Statutes 2026 43A.49
Transfers, from MSRS general plan, Minn. Statutes 2026 352.955
Wrongful discharges, Minn. Statutes 2026 356.50
Special teachers, covered correctional service, Minn. Statutes 2026 352.905
Spouses, retirement annuities, Minn. Statutes 2026 356.46
Statutes of limitations, breach of fiduciary duty, Minn. Statutes 2026 356A.12
Subpoenas, overpayment of benefits, Minn. Statutes 2026 356.401
Successor organizations, Minn. Statutes 2026 356.20, 356.215
Supplemental needs trusts, optional annuity, Minn. Statutes 2026 356.465
Survivor benefits
Beneficiaries charged or convicted of causing member's death, Minn. Statutes 2026 356.406
Combined service survivor benefits, Minn. Statutes 2026 356.303
Definitions, Minn. Statutes 2026 356.406
Exemption from process, Minn. Statutes 2026 356.401
Generally, Minn. Statutes 2026 352.931
Overpayment of benefits, subpoenas, Minn. Statutes 2026 356.401
Simultaneous payment of retirement annuities, Minn. Statutes 2026 356.40
Surviving child, Minn. Statutes 2026 356.303, 356.87
Termination of plan or fund, Minn. Statutes 2026 356.001
Unfunded actuarial accrued liability, Minn. Statutes 2026 356.215, 356.22
Vesting requirements
Deferred annuities, Minn. Statutes 2026 352.22
Disability benefits, Minn. Statutes 2026 352.95
Generally, Minn. Statutes 2026 352.925, 352.93
Service credit, see same under this topic
Wrongful discharges, Minn. Statutes 2026 356.50
Years of service, survivor benefits, Minn. Statutes 2026 352.931