Office of the Revisor of Statutes
Minnesota Statutes and Minnesota Rules Index (topics)
PUBLIC EMPLOYEES POLICE AND FIRE FUND
See also FIRE DEPARTMENTS; FIREFIGHTERS; LOCAL FIREFIGHTER RELIEF ASSOCIATIONS; LOCAL POLICE RELIEF ASSOCIATIONS; PEACE OFFICERS; RETIREMENT PLANS
Access to data, marriage dissolution actions, Minn. Statutes 2025 356.49
Accounting and bookkeeping
Financial and actuarial reporting practices, Minn. Statutes 2025 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 requirements, 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
Actuaries
Actuarial valuations, see same under this topic
Approved actuaries, Minn. Statutes 2025 356.214, 356.215
Contracts, Minn. Statutes 2025 356.214
Duties, Minn. Statutes 2025 356.214
Administration, expenses, Minn. Statutes 2025 356.215
Age of retirement
Disability benefits, Minn. Statutes 2025 353.656
Generally, Minn. Statutes 2025 353.651
Normal retirement age, Minn. Statutes 2025 353.01, 356.403
Proportionate retirement annuities, Minn. Statutes 2025 356.32
Survivor benefits, Minn. Statutes 2025 353.657
Amortization state aid, additional, Minn. Statutes 2025 423A.02, 423A.022
Annuities
Abandoned amounts, disposition, Minn. Statutes 2025 356.65
Bounce back annuities, Minn. Statutes 2025 353.30
Combined service annuities, Minn. Statutes 2025 356.30
Deferred annuities, Minn. Statutes 2025 353.68, 356.30
Early retirement, see same under this topic
Exemption from process, Minn. Statutes 2025 356.401
Increases, automatic, Minn. Statutes 2025 353.30
Joint and survivor annuities, Minn. Statutes 2025 353.30, 353.657, 356.46, 356.461
Normal retirement annuities, see same under this topic
Optional annuities, Minn. Statutes 2025 353.656, 356.46
Payment, date, Minn. Statutes 2025 356.40
Proportionate retirement annuities, Minn. Statutes 2025 356.32
Qualified annuities, using for refund repayments, Minn. Statutes 2025 356.441
Reduction to recover overpayments, Minn. Statutes 2025 353.656
Repayment, wrongful discharges, Minn. Statutes 2025 356.50
Appeals, disability benefits, denials, Minn. Statutes 2025 353.656
Appeals procedure, Minn. Statutes 2025 356.96
Applicable service, defined, Minn. Statutes 2025 353.01
Application of law
Minneapolis Firefighters Relief Association consolidation, Minn. Statutes 2025 353.6511
Minneapolis Police Relief Association consolidation, Minn. Statutes 2025 353.6512
Assets
Generally, Minn. Statutes 2025 356.215
Investment diversification, Minn. Statutes 2025 356A.06
Limitations on use, Minn. Statutes 2025 356.63
Local relief consolidation accounts, merger, Minn. Statutes 2025 353.665
Title, holding, Minn. Statutes 2025 356A.06
Unneeded assets, certification, Minn. Statutes 2025 11A.23
Audits and examinations, financial reporting, Minn. Statutes 2025 356.20
Beneficiaries, payments to
Benefit distribution upon plan termination, Minn. Statutes 2025 356.001
Postretirement adjustments, unpaid amounts, Minn. Statutes 2025 356.42
Refunds, Minn. Statutes 2025 353.657
Benefits
Abandoned amounts, disposition, Minn. Statutes 2025 356.65
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
Increases, automatic, Minn. Statutes 2025 353.30
Internal Revenue Code compliance, Minn. Statutes 2025 356.612, 356.635, 356.638
Local relief association consolidation accounts, Minn. Statutes 2025 353.659
Members' nonforfeitable interest, Minn. Statutes 2025 356.001
Payment, date, Minn. Statutes 2025 356.40
Present value, single life annuity, rate conversion to, Minn. Statutes 2025 356.612
Subpoena authority, Minn. Statutes 2025 356.401
Survivor benefits, see same under this topic
Termination of plan or fund, procedures, Minn. Statutes 2025 356.001
Termination or denial, Minn. Statutes 2025 356.96
Bounce back annuities, Minn. Statutes 2025 353.30
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
Prior service credit, Minn. Statutes 2025 356.30
Reduced salary periods, salary credit, Minn. Statutes 2025 353.0162
Service credit, wrongful discharges, Minn. Statutes 2025 356.50
Service credit purchase procedures, strike periods, Minn. Statutes 2025 356.195
Certificates and certification
Economic interest statements, list of filings, Minn. Statutes 2025 356A.06
Unneeded assets, Minn. Statutes 2025 11A.23
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 service annuities, Minn. Statutes 2025 356.30
Combined service disability benefits, Minn. Statutes 2025 356.302
Combined service survivor benefits, Minn. Statutes 2025 356.303
Compensation and salaries
Definitions, Minn. Statutes 2025 353.01, 353.651
Fiduciaries, Minn. Statutes 2025 356A.06, 356A.08
Contested cases
Adverse determinations, eligibility, benefits, or other rights, Minn. Statutes 2025 356A.07
Appeals of benefit termination or denial, Minn. Statutes 2025 356.96
Continuing education, fiduciaries, Minn. Statutes 2025 356A.13
Contributions to more than one public retirement plan, Minn. Statutes 2025 353.01, 354.094
Copies, plan documents, summaries, and reports, Minn. Statutes 2025 356A.07
Coverage by more than one system, Minn. Statutes 2025 356.311
Coverage errors, correction, Minn. Statutes 2025 356.637
Credits to, abandoned contributions, annuities, or benefits, Minn. Statutes 2025 356.65
Custodian bank accounts, establishment, Minn. Statutes 2025 356.001
Data, access, marriage dissolution actions, Minn. Statutes 2025 356.49
Decedents estates, payments to
Postretirement adjustments, unpaid amounts, Minn. Statutes 2025 356.42
Refunds, Minn. Statutes 2025 353.657
Dedicated fund, uses, Minn. Statutes 2025 356.63
Deferred annuities
Amount, computation, Minn. Statutes 2025 353.68
Augmentation, Minn. Statutes 2025 353.68, 353E.05, 356.30
Local relief consolidation accounts, merger, Minn. Statutes 2025 353.665
Deferred compensation, see STATE DEFERRED COMPENSATION PLAN
Definitions
Actuarial valuations, Minn. Statutes 2025 356.215
Correction of coverage errors, Minn. Statutes 2025 356.637
Differential salary credit, Minn. Statutes 2025 353.0162
Fire state aid, Minn. Statutes 2025 477B.01
Internal Revenue Code compliance, Minn. Statutes 2025 356.635
Loss of survivor benefits, Minn. Statutes 2025 356.406
Police or fire state aid, Minn. Statutes 2025 423A.022
Public Employees Retirement Association, Minn. Statutes 2025 353.01, 353.651
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
Deposits to, Minn. Statutes 2025 353.65
Disability benefits
Combined service disability benefits, Minn. Statutes 2025 356.302
Disability determination procedures, Minn. Statutes 2025 353.031
Generally, Minn. Statutes 2025 353.656
Internal Revenue Code, incorporation by reference, Minn. Statutes 2025 356.612
Local relief consolidation accounts, merger, Minn. Statutes 2025 353.665
Medical advisor, duties, Minn. Statutes 2025 353.031
Minneapolis Firefighters Relief Association consolidation, Minn. Statutes 2025 353.6511, 353.656
Minneapolis Police Relief Association consolidation, Minn. Statutes 2025 353.6512, 353.656
Offsets, Minn. Statutes 2025 353.652, 353.656
Optional annuities, see same under this topic
Postretirement adjustments, Minn. Statutes 2025 353.656, 356.42
Reports about, Minn. Statutes 2025 353.33
Retirement benefit accrual rate increase, Minn. Statutes 2025 353.656, 356.315
Rice County correctional officers, offsets, Minn. Statutes 2025 353.652
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
Dispute resolution
Minneapolis Firefighters Relief Association consolidation, Minn. Statutes 2025 353.6511
Minneapolis Police Relief Association consolidation, Minn. Statutes 2025 353.6512
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
Actuarial reduction, Minn. Statutes 2025 352.116
Actuarial valuations, Minn. Statutes 2025 353.30
Age, Minn. Statutes 2025 353.651
Eligibility, Minn. Statutes 2025 353.30
Years of service, Minn. Statutes 2025 353.651
Economic interest statements, fiduciaries, Minn. Statutes 2025 356A.06
Election of coverage, local relief consolidation accounts, merger, Minn. Statutes 2025 353.665
Employee contributions
Amount, Minn. Statutes 2025 353.65
Cost ratio, policy of state, Minn. Statutes 2025 353.63
Employers, pick up, Minn. Statutes 2025 356.62
Federal compensation limits, Minn. Statutes 2025 356.611
Hennepin Healthcare System emergency medical personnel, Minn. Statutes 2025 353.64
Local relief consolidation accounts, merger, Minn. Statutes 2025 353.665
Metropolitan Council transit police officers, Minn. Statutes 2025 353.64
Minneapolis firefighters relief association consolidation, Minn. Statutes 2025 353.65
Minneapolis police relief association consolidation, Minn. Statutes 2025 353.65
Public Employees Retirement Association, duties, Minn. Statutes 2025 353.65
Reports about, Minn. Statutes 2025 356.62
Volunteer firefighters, Minn. Statutes 2025 353.87
Workers' compensation recipients, service credit, Minn. Statutes 2025 353.01
Wrongful discharges, service credit, Minn. Statutes 2025 356.50
Employees of the retirement plan, indemnification, breach of fiduciary duty, Minn. Statutes 2025 356A.11
Employer contributions
Amount, Minn. Statutes 2025 353.65
Cost ratio, policy of state, Minn. Statutes 2025 353.63
Failure to pay, collection process, Minn. Statutes 2025 353.28
Financing options, administrative costs, Minn. Statutes 2025 353.28
Fire state aid, Minn. Statutes 2025 477B.041
Generally, Minn. Statutes 2025 353.64
Local relief consolidation accounts, merger, Minn. Statutes 2025 353.665
Minneapolis Firefighters Relief Association consolidation, Minn. Statutes 2025 353.65
Minneapolis Police Relief Association consolidation, Minn. Statutes 2025 353.65
Public Employees Retirement Association, duties, Minn. Statutes 2025 353.65
Volunteer firefighters, Minn. Statutes 2025 353.87, 353G.08
Workers' compensation recipients, service credit, Minn. Statutes 2025 353.01
Wrongful discharges, service credit, Minn. Statutes 2025 356.50
Employers
Benefit provision summaries, duties, Minn. Statutes 2025 356A.07
Certifying to, Minn. Statutes 2025 353.28
Dissolution, allocation of receivables, Minn. Statutes 2025 356.98
Employer contributions, see same under this topic
Financial reports, Minn. Statutes 2025 356.20
Hennepin Healthcare System, Minn. Statutes 2025 353.64
Metropolitan Airports Commission, Minn. Statutes 2025 353.64
Metropolitan Council, Minn. Statutes 2025 353.64
Military Affairs Department, Minn. Statutes 2025 353.64
Payments by, prior service credit purchases, Minn. Statutes 2025 356.551
Payroll deductions, Minn. Statutes 2025 353.65
Reports given, Minn. Statutes 2025 356.50, 356.62
Sheriffs' association, Minn. Statutes 2025 353.64
Employing units, duties, see Employers under this topic
Establishment, Minn. Statutes 2025 353.65
Exclusions from coverage
Elected or appointed public officers, membership continuation, Minn. Statutes 2025 353.64
Excluded employees, Minn. Statutes 2025 353.01
University of Minnesota police officers, Minn. Statutes 2025 353.64
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
Assets, title, Minn. Statutes 2025 356A.06
Breach of conduct or duties, Minn. Statutes 2025 356A.09 to 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
Filing with
Optional annuities, revocation, Minn. Statutes 2025 356.48
Postretirement adjustments, Minn. Statutes 2025 356.42
Proportionate retirement annuities, applications, Minn. Statutes 2025 356.32
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
Firefighters, see FIREFIGHTERS
Firefighters Relief Association Financing Guidelines Act, Minn. Statutes 2025 424A.091
Forfeitures, limitations, Minn. Statutes 2025 356.614
Former members
Coordinated fund annuities, restriction, Minn. Statutes 2025 353.01
Marriage dissolution actions, information requirements, Minn. Statutes 2025 356.49
Former spouses, payments and survivor benefits, Minn. Statutes 2025 353.657
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
Furlough, credits, Minn. Statutes 2025 353.012
Generally, Minn. Statutes 2025 353.63 to 353.68
Gifts and bequests, authority to accept, Minn. Statutes 2025 356.648
Governing board of a pension plan
Defined, Minn. Statutes 2025 356A.01
Generally, 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
Guardians of minors, payments to, survivor benefits, Minn. Statutes 2025 353.657
Hennepin Healthcare System emergency medical personnel, Minn. Statutes 2025 353.64, 353.656
Information services, Minn. Statutes 2025 356.97
Insurance, public employees program, Minn. Statutes 2025 43A.316, 356.87
Insurance or insurance companies law, exclusion, Minn. Statutes 2025 353.16
Interest rates
Actuarial valuations, Minn. Statutes 2025 356.215
Generally, Minn. Statutes 2025 356.59
Internal Revenue Code, incorporation by reference, Minn. Statutes 2025 356.612
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
Computation, Minn. Statutes 2025 356.461
Generally, Minn. Statutes 2025 353.30
Mandatory, Minn. Statutes 2025 356.46
Refunds, joint and survivor annuities in lieu of, Minn. Statutes 2025 353.657
Lawsuits, breach of fiduciary duty, Minn. Statutes 2025 356A.12
Liability
Cofiduciaries, Minn. Statutes 2025 356A.10
Local relief consolidation accounts, merger, Minn. Statutes 2025 353.665
Unfunded actuarial accrued liability, Minn. Statutes 2025 356.215, 356.22
Life insurance death benefits, authority to accept, Minn. Statutes 2025 356.648
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, see Employee contributions under this topic
Members
Actuarial valuations, Minn. Statutes 2025 356.215
Death caused by surviving beneficiary, loss of survivor benefits, Minn. Statutes 2025 356.406
Definitions, Minn. Statutes 2025 356.406, 356A.01
Exclusion by other plans, MSRS, Minn. Statutes 2025 352.01
Exclusions from coverage, Minn. Statutes 2025 353.01
Generally, Minn. Statutes 2025 353.64
Marriage dissolution actions, information requirements, Minn. Statutes 2025 356.49
Payments by, prior service credit purchases, Minn. Statutes 2025 356.551
Payments to, benefit distribution upon plan termination, Minn. Statutes 2025 356.001
Proof of death, notice, Minn. Statutes 2025 356.001
Remarriage, effect on survivor benefits, Minn. Statutes 2025 356.407
Reports received, Minn. Statutes 2025 356.20, 356.62, 356A.07
Representation, PERA board of trustees, Minn. Statutes 2025 353.03
Volunteer firefighters, Minn. Statutes 2025 353.87
Merger, local relief association consolidation accounts, Minn. Statutes 2025 353.665
Military or uniformed service credit, Minn. Statutes 2025 356.638
Minneapolis Firefighters Relief Association (MFRA) consolidation
Allowable service, Minn. Statutes 2025 353.01
Alternative benefit coverage provisions, Minn. Statutes 2025 353.6511
Employee contributions, Minn. Statutes 2025 353.65
Employer contributions, Minn. Statutes 2025 353.65
Fiduciary indemnification, Minn. Statutes 2025 353.665
Fraternal organization dues, Minn. Statutes 2025 353.03
Health insurance account retention and administrative expenses, Minn. Statutes 2025 353.665
Salary credit, unit value, Minn. Statutes 2025 353.01
Successor in interest, Minn. Statutes 2025 353.665
Minneapolis Police Relief Association (MPRA) consolidation
Allowable service, Minn. Statutes 2025 353.01
Alternative benefit coverage provisions, Minn. Statutes 2025 353.6512
Employee contributions, Minn. Statutes 2025 353.65
Employer contributions, Minn. Statutes 2025 353.65
Fiduciary indemnification, Minn. Statutes 2025 353.665
Fraternal organization dues, Minn. Statutes 2025 353.03
Health insurance account retention and administrative expenses, Minn. Statutes 2025 353.665
Salary credit, unit value, Minn. Statutes 2025 353.01
Successor in interest, Minn. Statutes 2025 353.665
Municipal contributions, see Employer contributions under this topic
Normal retirement annuities
Age, Minn. Statutes 2025 353.651
Amount, formula, Minn. Statutes 2025 352.115, 353.651
Application for, Minn. Statutes 2025 353.656, 353.67
Early retirement, see same under this topic
Exemption from process, Minn. Statutes 2025 356.401
Generally, Minn. Statutes 2025 356.46
Local relief consolidation accounts, merger, Minn. Statutes 2025 353.665
Minneapolis Firefighters Relief Association consolidation, Minn. Statutes 2025 353.6511
Minneapolis Police Relief Association consolidation, Minn. Statutes 2025 353.6512
Offsets, Minn. Statutes 2025 353.652
Postretirement adjustments, Minn. Statutes 2025 356.42
Proportionate retirement annuities, Minn. Statutes 2025 356.32
Retirement benefit accrual rate increase, Minn. Statutes 2025 353.651, 356.315
Rice County correctional officers, offsets, Minn. Statutes 2025 353.652
Simultaneous payment of survivor benefits, Minn. Statutes 2025 356.40
Years of service, Minn. Statutes 2025 353.651
Optional annuities
Generally, Minn. Statutes 2025 353.656
Information summaries, distribution, Minn. Statutes 2025 356.46
Joint and survivor annuities, Minn. Statutes 2025 353.30, 353.657, 356.46, 356.461
Revocation, Minn. Statutes 2025 356.48
Supplemental needs trusts, Minn. Statutes 2025 356.465
Payments by
Allowable expenses, Minn. Statutes 2025 356.001
Benefit distribution upon plan termination, Minn. Statutes 2025 356.001
Disbursements, generally, Minn. Statutes 2025 353.65
Fiduciaries, duties, Minn. Statutes 2025 356A.02
Payments to, health insurance, administrative expenses, Minn. Statutes 2025 356.87
Payroll deductions, employee contributions, Minn. Statutes 2025 353.65
Peace officers, see PEACE OFFICERS
Plan documents, copies to members, Minn. Statutes 2025 356A.07
Policy of state, Minn. Statutes 2025 353.63
Postretirement adjustments
Disability benefits, Minn. Statutes 2025 353.656
Eligibility for, Minn. Statutes 2025 353.651
Generally, Minn. Statutes 2025 356.415, 356.42
Local relief consolidation accounts, merger, Minn. Statutes 2025 353.665
Lump-sum payments, conversion to monthly annuity, Minn. Statutes 2025 356.431
Minneapolis Firefighters Relief Association consolidation, Minn. Statutes 2025 353.6511
Minneapolis Police Relief Association consolidation, Minn. Statutes 2025 353.6512
Survivor benefits, Minn. Statutes 2025 353.657
Postretirement investment fund, participation, local relief consolidation accounts, merger, Minn. Statutes 2025 353.665
Prior service credit, purchases
Generally, Minn. Statutes 2025 356.551
Reserves requirements, Minn. Statutes 2025 356.30
Strike periods, Minn. Statutes 2025 356.195
Tribal peace officers, Minn. Statutes 2025 353.666
Proportionate retirement annuities, Minn. Statutes 2025 356.32
Public employees insurance program, Minn. Statutes 2025 43A.316, 356.87
Public Employees Retirement Association, generally, Minn. Statutes 2025 353.68
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
Generally, Minn. Statutes 2025 353.657
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
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
Postretirement adjustments, Minn. Statutes 2025 356.42
Reserves, prior service credit purchases, Minn. Statutes 2025 356.30
Retirement annuities, see Normal retirement annuities under this topic
Retirement plan alternatives
Active members, local relief consolidation accounts, merger, Minn. Statutes 2025 353.665
Sheriffs' association members, Minn. Statutes 2025 353.64
Volunteer firefighters, Minn. Statutes 2025 353.87
Rice County correctional officers, Minn. Statutes 2025 353.64, 353.652
Rule of 90, eligibility, Minn. Statutes 2025 353.30
Salary credit
Reduced salary period credit, Minn. Statutes 2025 353.0162
Unit value, Minneapolis firefighters, police, Minn. Statutes 2025 353.01
Service credit
Allowable service, Minneapolis firefighters, police, Minn. Statutes 2025 353.01
Average salary calculations, Minn. Statutes 2025 354.05
Combined service annuities, Minn. Statutes 2025 356.30
Combined service benefits, Minn. Statutes 2025 356.302, 356.303
Furlough, Minn. Statutes 2025 353.012
Military or uniformed service credit, Minn. Statutes 2025 356.638
Proportionate retirement annuities, Minn. Statutes 2025 356.32
Purchase procedures, strike periods, Minn. Statutes 2025 356.195
University of Minnesota employees, Minn. Statutes 2025 352.016
Workers' compensation recipients, Minn. Statutes 2025 353.01
Wrongful discharges, Minn. Statutes 2025 356.50
Social Security benefits
Exclusion, Minn. Statutes 2025 355.07
Rice County correctional officers, offset to other benefits, Minn. Statutes 2025 353.652
Spouses, retirement annuities, Minn. Statutes 2025 356.46
State aid
Amortization state aid, Minn. Statutes 2025 423A.02, 423A.022
Excess police state aid, failure to pay, collection process, Minn. Statutes 2025 353.28
Fire state aid, allocation, Minn. Statutes 2025 477B.041
Generally, Minn. Statutes 2025 353.65
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 353.665, 356.20, 356.215
Supplemental needs trusts, optional annuity, Minn. Statutes 2025 356.465
Surviving spouses
Former spouses, Minn. Statutes 2025 353.657
Payments to, postretirement adjustments, unpaid amounts, Minn. Statutes 2025 356.42
Survivor benefits
Beneficiaries charged or convicted of causing member's death, Minn. Statutes 2025 356.406
Combined service survivor benefits, Minn. Statutes 2025 356.303
Definitions, Minn. Statutes 2025 356.406
Exemption from process, Minn. Statutes 2025 356.401
Generally, Minn. Statutes 2025 353.657
Internal Revenue Code, incorporation by reference, Minn. Statutes 2025 356.612
Joint and survivor annuities, computation, Minn. Statutes 2025 356.461
Local relief consolidation accounts, merger, Minn. Statutes 2025 353.665
Maximum family benefit, Minn. Statutes 2025 353.656, 353.657
Minneapolis Firefighters Relief Association consolidation, Minn. Statutes 2025 353.6511, 353.657
Minneapolis Police Relief Association consolidation, Minn. Statutes 2025 353.6512, 353.657
Overpayment of benefits, subpoenas, Minn. Statutes 2025 356.401
Postretirement adjustments, Minn. Statutes 2025 353.657, 356.42
Remarriage, effect, Minn. Statutes 2025 356.407
Simultaneous payment of retirement annuities, Minn. Statutes 2025 356.40
Waivers, Minn. Statutes 2025 353.656
Termination of plan or fund, Minn. Statutes 2025 356.001
Tribal peace officers exercising state arrest powers, Minn. Statutes 2025 353.64, 353.666
Unfunded actuarial accrued liability, Minn. Statutes 2025 356.215, 356.22
Vesting requirements
Disability benefits, Minn. Statutes 2025 353.656
Generally, Minn. Statutes 2025 353.651
Military Affairs Department firefighters, Minn. Statutes 2025 353.656, 353.657
Service credit, see same under this topic
Survivor benefits, Minn. Statutes 2025 353.657
Violations and penalties, prohibited transactions, defined, Minn. Statutes 2025 356A.06
Volunteer firefighters
Generally, see FIREFIGHTERS RELIEF ASSOCIATIONS
Participation, limitations, refunds, Minn. Statutes 2025 353.87
Waivers, survivor benefits, Minn. Statutes 2025 353.656
Workers' compensation benefits, service credit, while receiving temporary benefits, Minn. Statutes 2025 353.01
Wrongful discharges, Minn. Statutes 2025 356.50