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2004 Minnesota Statutes Index (topics)

MINNEAPOLIS TEACHERS RETIREMENT FUND ASSOCIATION (MTRFA)

See also DULUTH TEACHERS RETIREMENT FUND ASSOCIATION (DTRFA); SAINT PAUL TEACHERS RETIREMENT FUND ASSOCIATION (STPTRFA); TEACHERS

Accounting and bookkeeping

Financial and actuarial reporting practices, Minn. Statutes 2004 16A.055, 2004 356.20, 2004 356.215

Investment expenses, Minn. Statutes 2004 354A.12

Other administrative expenses, Minn. Statutes 2004 354A.12

Refund repayments, Minn. Statutes 2004 356.441

Accumulated contributions

Abandoned amounts, disposition, Minn. Statutes 2004 356.65

Accumulated deductions, see Refunds under this topic

Actuarial valuations

Actuarial equivalent, defined, Minn. Statutes 2004 354A.011

Alternative valuations, Minn. Statutes 2004 356.23

Copies, Minn. Statutes 2004 356A.07

Costs, payment, Minn. Statutes 2004 356.214

Definitions, Minn. Statutes 2004 354A.011, 2004 356.215

Early retirement annuities, Minn. Statutes 2004 353.30, 2004 354A.31

Financial reporting requirements, Minn. Statutes 2004 356.20

Generally, Minn. Statutes 2004 356.214, 2004 356.215

Interpretation of law, Minn. Statutes 2004 356.22

Legislature, rights, Minn. Statutes 2004 356.22

Optional annuities, Minn. Statutes 2004 354A.32, 2004 354A.33

Quadrennial projection valuations, Minn. Statutes 2004 16A.055, 2004 356.215

Reports about, Minn. Statutes 2004 354A.021, 2004 356.215

Requirements, Minn. Statutes 2004 354A.41

Supplemental actuarial valuations, Minn. Statutes 2004 356.23

Survivor benefits, Minn. Statutes 2004 354A.35

Actuaries

Actuarial valuations, see same under this topic

Approved actuaries, Minn. Statutes 2004 354A.011, 2004 356.214, 2004 356.215

Contracts, Minn. Statutes 2004 354A.021, 2004 356.214

Duties, Minn. Statutes 2004 354A.021, 2004 356.214

Administration

Coordinated program, application of law, Minn. Statutes 2004 354A.41

Expenses, Minn. Statutes 2004 354A.12, 2004 354A.21, 2004 356.215

Proposed legislation, Minn. Statutes 2004 356B.05

Administrative expenses

Actuarial valuations, Minn. Statutes 2004 356.215

Definitions, Minn. Statutes 2004 354A.12, 2004 356.215

Other administrative expenses, accounting requirements, Minn. Statutes 2004 354A.12

Supplemental administrative expenses, Minn. Statutes 2004 354A.12, 2004 354A.21

Age of retirement

Combined service disability benefits, Minn. Statutes 2004 356.302

Coordinated members, generally, Minn. Statutes 2004 354A.31

Early retirement, Minn. Statutes 2004 354A.31

Mandatory retirement, Minn. Statutes 2004 354A.21

Normal retirement age

Defined, Minn. Statutes 2004 353.01, 2004 354A.011

Social Security Act, compliance, Minn. Statutes 2004 356.403, 2004 356.82

Proportionate retirement annuities, Minn. Statutes 2004 356.32

Survivor benefits, Minn. Statutes 2004 354A.35

Allowable service, defined, Minn. Statutes 2004 354A.011

Annuities

Abandoned amounts, disposition, Minn. Statutes 2004 356.65

Annuity reserve fund, Minn. Statutes 2004 354A.28

Assignment, Minn. Statutes 2004 354A.11

Bounce back annuities, Minn. Statutes 2004 354A.32

Combined service annuities, Minn. Statutes 2004 356.30

Creditors remedies, use prohibited, Minn. Statutes 2004 354A.11

Deferred annuities, Minn. Statutes 2004 354A.35, 2004 354A.37, 2004 356.30

Defined, Minn. Statutes 2004 354A.011

Early retirement, see same under this topic

Estate taxes, exemption, Minn. Statutes 2004 354A.11

Joint and survivor annuities, Minn. Statutes 2004 354A.32, 2004 354A.35

Normal retirement annuities, see Retirement annuities under this topic

Optional annuities, see same under this topic

Payment, date, Minn. Statutes 2004 356.40

Proportionate retirement annuities, Minn. Statutes 2004 356.32

Qualified annuities, using for refund repayments, Minn. Statutes 2004 356.441

Reduced retirement annuities, see Early retirement under this topic

Retirement annuities, see same under this topic

Tax sheltered annuities, Minn. Statutes 2004 354A.021

Annuity reserve fund, Minn. Statutes 2004 354A.28

Application of law

Actuarial valuations, Minn. Statutes 2004 356.215

Board of trustees, open meetings, Minn. Statutes 2004 356A.08

Combined service annuities, Minn. Statutes 2004 356.30

Coordinated program, administration, Minn. Statutes 2004 354A.41

Covered salary limitation, exception, Minn. Statutes 2004 356.611

Deferred annuities, augmentation, Minn. Statutes 2004 354A.37

Discharge for cause, while on extended leave of absence, Minn. Statutes 2004 354A.091

Early retirement, Minn. Statutes 2004 352.116, 2004 353.71, 2004 354A.31

Employee contributions, Minn. Statutes 2004 356.62

Normal retirement annuity, computation, Minn. Statutes 2004 354A.31

Retirement annuities, Minn. Statutes 2004 352.115, 2004 353.29, 2004 354A.31

Special School District 1 (Minneapolis), continuity, Minn. Statutes 2004 128D.10

Successor organizations, Minn. Statutes 2004 356.20, 2004 356.215

Termination of plan or fund, Minn. Statutes 2004 356.001

Appropriations to, withholding

Investment reporting noncompliance, Minn. Statutes 2004 356.219

Approvals by, disability benefit payments, Minn. Statutes 2004 354A.36

Articles of incorporation

Amendments, Minn. Statutes 2004 354A.12

Defined as plan documents, Minn. Statutes 2004 356A.01

Assessments, Minn. Statutes 2004 354A.12

Assets

Definitions, Minn. Statutes 2004 356.215, 2004 356.219, 2004 356.63

Interpretation of law, Minn. Statutes 2004 356.63

Investment diversification, Minn. Statutes 2004 356A.06

Market valuation method, Minn. Statutes 2004 356.215

Title, holding, Minn. Statutes 2004 356A.06

Assignments, annuities or benefits, Minn. Statutes 2004 354A.11

Attachment, annuities or benefits, exemption, Minn. Statutes 2004 354A.11

Audits and examinations, Minn. Statutes 2004 354A.021, 2004 356.20

Average salary, defined, Minn. Statutes 2004 354A.31

Basic members

Defined, Minn. Statutes 2004 354A.011

Postretirement adjustments, Minn. Statutes 2004 356.42

Basic program, Minn. Statutes 2004 354A.23

Beneficiaries

Data, classification, disclosure, Minn. Statutes 2004 13.632

Designated beneficiary, defined, Minn. Statutes 2004 354A.011, 2004 354A.35

Designation requirements, Minn. Statutes 2004 354A.011

Payments to

Benefit distribution upon plan termination, Minn. Statutes 2004 356.001

Guaranteed refund annuity, Minn. Statutes 2004 354A.32

Optional annuities, lump sum payments, Minn. Statutes 2004 354A.34

Postretirement adjustments, unpaid amounts, Minn. Statutes 2004 356.42

Reemployment earnings limitation, excess amounts, Minn. Statutes 2004 356.47

Refunds after death, Minn. Statutes 2004 354A.35

Survivor benefits, Minn. Statutes 2004 354A.35

Benefits

Abandoned amounts, disposition, Minn. Statutes 2004 356.65

Assignment, Minn. Statutes 2004 354A.11

Benefit provisions summary, Minn. Statutes 2004 356A.07

Combined service benefits, Minn. Statutes 2004 356.302, 2004 356.303

Creditors remedies, use prohibited, Minn. Statutes 2004 354A.11

Definitions, Minn. Statutes 2004 354A.011, 2004 356A.01

Disability benefits, see same under this topic

Eligible rollover distributions, Minn. Statutes 2004 356.635

Estate taxes, exemption, Minn. Statutes 2004 354A.11

Fiduciaries, duties, Minn. Statutes 2004 356A.02

Health benefits, Minn. Statutes 2004 126C.41

Internal Revenue Code compliance, Minn. Statutes 2004 356.635

Maximum benefit limitations, Minn. Statutes 2004 356.611

Members' nonforfeitable interest, Minn. Statutes 2004 356.001

Payment, date, Minn. Statutes 2004 356.40

Recipients, defined, Minn. Statutes 2004 356A.01

Survivor benefits, see same under this topic

Termination of plan or fund, procedures, Minn. Statutes 2004 356.001

Board of trustees

Designation by, depositories for assets not held by custodian banks, Minn. Statutes 2004 356A.06

Duties, generally, Minn. Statutes 2004 354A.021

Members

Defined as fiduciaries, Minn. Statutes 2004 356A.02

Fiduciaries, see same under this topic

Open meetings, application of law, Minn. Statutes 2004 356A.08

Union business agents, membership prohibited, Minn. Statutes 2004 354A.051

Bounce back annuities, Minn. Statutes 2004 354A.32

Breach of fiduciary duty

Cofiduciaries, liability, Minn. Statutes 2004 356A.10

Generally, Minn. Statutes 2004 356A.09

Indemnification, Minn. Statutes 2004 356A.11

Lawsuits, Minn. Statutes 2004 356A.12

Remedies, Minn. Statutes 2004 356A.09

Buybacks

Prior service credit, see same under this topic

Refund repayments, Minn. Statutes 2004 354A.23, 2004 354A.38

Service credit, wrongful discharges, Minn. Statutes 2004 356.50

Bylaws

Amendments, Minn. Statutes 2004 354A.12

Defined as plan documents, Minn. Statutes 2004 356A.01

Certificates and certification

Economic interest statements, list of filings, Minn. Statutes 2004 356A.06

Payroll deductions, shortages, Minn. Statutes 2004 354A.12

State matching aid contributions, Minn. Statutes 2004 354A.12

Timing of reports, Minn. Statutes 2004 356.219

Certifying to

Leaves of absence, Minn. Statutes 2004 354A.095, 2004 354A.096

Medical leave, Minn. Statutes 2004 354A.096

Optional annuity beneficiaries, death, Minn. Statutes 2004 354A.32

Chief administrative officer

Definitions, public pension fiduciary responsibility, Minn. Statutes 2004 356A.01, 2004 356A.02

Fiduciaries, see same under this topic

Prior service credit purchases, duties, Minn. Statutes 2004 356.551

Child support, income withholding, Minn. Statutes 2004 354A.11

Cofiduciaries

Defined, Minn. Statutes 2004 356A.01

Duties, generally, Minn. Statutes 2004 356A.10

Liability, Minn. Statutes 2004 356A.10

Service of process on, Minn. Statutes 2004 356A.12

Combined service annuities, Minn. Statutes 2004 356.30

Combined service disability benefits, Minn. Statutes 2004 356.302

Combined service survivor benefits, Minn. Statutes 2004 356.303

Compensation and salaries

Covered salary, limitation, Minn. Statutes 2004 356.611

Definitions, Minn. Statutes 2004 354A.011, 2004 354A.31, 2004 356.302, 2004 356.303, 2004 356.611

Fiduciaries, Minn. Statutes 2004 356A.06, 2004 356A.08

Salary, defined, Minn. Statutes 2004 354A.011

Contested cases

Adverse determination of eligibility, benefits, or other rights, Minn. Statutes 2004 356A.07

Continuing education, fiduciaries, Minn. Statutes 2004 356A.13

Contracts, actuarial services, Minn. Statutes 2004 354A.021

Contributions to more than one public retirement plan

Interpretation of law, Minn. Statutes 2004 353.01

Restrictions, Minn. Statutes 2004 354.094, 2004 354A.091

Coordinated members

Defined, Minn. Statutes 2004 354A.011

Postretirement adjustments, Minn. Statutes 2004 356.42

Reemployment following termination, improved benefits, eligibility, Minn. Statutes 2004 354A.31

Coordinated program

Administration, Minn. Statutes 2004 354A.41

Definitions, Minn. Statutes 2004 354A.011

Establishment, Minn. Statutes 2004 354A.30

Generally, Minn. Statutes 2004 354A.31 to 2004 354A.41

Retirement annuities, see same under this topic

Coordinated service

Defined, Minn. Statutes 2004 354A.011

Pre-1978 service, computation of benefits, Minn. Statutes 2004 354A.40

Copies, plan documents, summaries, and reports, Minn. Statutes 2004 356A.07

Coverage by more than one system, see Portability with other retirement plans under this topic

Covered governmental entity

Defined, Minn. Statutes 2004 356A.01

Duties, see Employers under this topic

Covered salary

Defined, Minn. Statutes 2004 354A.011

Exclusions, Minn. Statutes 2004 354A.011

Union business agents, Minn. Statutes 2004 354A.051

Creditors remedies

Annuities or benefits, use prohibited, Minn. Statutes 2004 354A.11

Custodian bank accounts, establishment, Minn. Statutes 2004 356.001

Data

Access, marriage dissolution actions, Minn. Statutes 2004 356.49

Classification, disclosure, Minn. Statutes 2004 13.632

Decedents estates

Designated beneficiaries defined as, Minn. Statutes 2004 354A.011

Payments to, Minn. Statutes 2004 354A.34, 2004 354A.35, 2004 356.42, 2004 356.47

Dedicated fund, usees, Minn. Statutes 2004 356.63

Deferred annuities

Augmentation, Minn. Statutes 2004 354A.37, 2004 356.30

Generally, Minn. Statutes 2004 354A.37

Survivor benefits, Minn. Statutes 2004 354A.35

Deferred compensation, see STATE DEFERRED COMPENSATION PLAN

Definitions

Actuarial valuations, Minn. Statutes 2004 354A.011, 2004 356.215

Combined service benefits, Minn. Statutes 2004 356.302, 2004 356.303

Employee contribution pick up, Minn. Statutes 2004 356.62

Local governments, Minn. Statutes 2004 354A.021

Loss of survivor benefits, Minn. Statutes 2004 356.406

Public pension fiduciary responsibility, Minn. Statutes 2004 356A.01

Retirement annuity application procedure, Minn. Statutes 2004 356.46

Teachers retirement, Minneapolis, Saint Paul, and Duluth, Minn. Statutes 2004 354A.011

Dependent children

Defined, Minn. Statutes 2004 354A.011

Survivor benefits, see same under this topic

Depositories, designation, Minn. Statutes 2004 356A.06

Disability benefits

Accrual, Minn. Statutes 2004 354A.36

Amount, computation, Minn. Statutes 2004 354A.36

Application for, Minn. Statutes 2004 354A.36

Average salary, Minn. Statutes 2004 354A.36

Board of trustees, duties, Minn. Statutes 2004 354A.36

Combined service disability benefits, Minn. Statutes 2004 356.302

Definitions, Minn. Statutes 2004 354A.011, 2004 356.46

Discontinuation of benefits, verification, Minn. Statutes 2004 354A.36

Employment leave of absence status, Minn. Statutes 2004 354A.36

Health insurance premiums, withholding, Minn. Statutes 2004 356.87

Medical examinations, Minn. Statutes 2004 354A.36

Medical leave, payment during, Minn. Statutes 2004 354A.096

Normal retirement age status, Minn. Statutes 2004 354A.36

Offsets, Minn. Statutes 2004 354A.36

Optional annuities, election of, Minn. Statutes 2004 354A.36

Payment, time, Minn. Statutes 2004 354A.36

Permanent and total disability, defined, Minn. Statutes 2004 354A.011

Postretirement adjustments, Minn. Statutes 2004 356.42

Reports about, Minn. Statutes 2004 354A.36

Return to teaching service, retirement fund deductions, Minn. Statutes 2004 354A.36

Service credit, Minn. Statutes 2004 354A.36

Supplemental needs trusts, Minn. Statutes 2004 356.465

Disclosure

Actuarial valuations, Minn. Statutes 2004 356.215

Fiduciaries, Minn. Statutes 2004 356A.03, 2004 356A.06

Financial reporting requirements, Minn. Statutes 2004 356.20

Dissolution of marriage

Division of property, Minn. Statutes 2004 354A.11

Retirement benefits or rights, information regarding, Minn. Statutes 2004 356.49

Division of plan, based on election or nonelection of Social Security coverage, Minn. Statutes 2004 355.091

Early retirement

Actuarial valuations, Minn. Statutes 2004 353.30, 2004 354A.31

Application of law, Minn. Statutes 2004 352.116, 2004 353.71, 2004 354A.31

Eligibility, Minn. Statutes 2004 353.30

Generally, Minn. Statutes 2004 354A.31

Reduced retirement annuity, defined, Minn. Statutes 2004 354A.011

Economic interest statements, fiduciaries, Minn. Statutes 2004 356A.06

Employee contributions, see Member contributions under this topic

Employees of the retirement plan

Defined as teachers, Minn. Statutes 2004 354A.011

Indemnification, breach of fiduciary duty, Minn. Statutes 2004 356A.11

Retirement plan alternatives, Minn. Statutes 2004 354A.011

Employer contributions

Additional employer contributions, Minn. Statutes 2004 354A.12

Amount, generally, Minn. Statutes 2004 354A.12

Basic members, Minn. Statutes 2004 354A.12

Changes, state aid adjustments for, Minn. Statutes 2004 127A.50

Coordinated members, Minn. Statutes 2004 354A.12

Delinquent contributions, interest, Minn. Statutes 2004 354A.12

Extended leaves of absence, Minn. Statutes 2004 354A.091

Generally, Minn. Statutes 2004 354A.12

Maternity leave, Minn. Statutes 2004 354A.095

Medical leave, Minn. Statutes 2004 354A.096

Military or uniformed service credit purchase, Minn. Statutes 2004 354A.093

Parental/parenting leave, Minn. Statutes 2004 354A.095

Part-time teachers, Minn. Statutes 2004 122A.47, 2004 354A.094

Property tax levies, use permitted, Minn. Statutes 2004 126C.41, 2004 354A.12

Sabbatical leave, Minn. Statutes 2004 354A.092

Social Security taxes, Minn. Statutes 2004 354A.12

Supplemental contributions, termination, Minn. Statutes 2004 354A.12

Union business agents, Minn. Statutes 2004 354A.051

Wrongful discharges, service credit, Minn. Statutes 2004 356.50

Employers

Benefit provision summaries, duties, Minn. Statutes 2004 356A.07

Certificates and certification, leaves of absence, Minn. Statutes 2004 354A.095, 2004 354A.096

Contributions, see Employer contributions under this topic

Payments by, prior service credit purchases, Minn. Statutes 2004 356.551

Payroll deductions, remittance, shortages, liability, Minn. Statutes 2004 354A.12

Reports given, Minn. Statutes 2004 354A.12, 2004 354A.31, 2004 356.62

Reports received, financial reports, Minn. Statutes 2004 356.20

Employing units, see Employers under this topic

Established, Minn. Statutes 2004 354A.021

Estate taxes, annuities or benefits, exemption, Minn. Statutes 2004 354A.11

Exclusions from coverage

Members of other teachers retirement plans, Minn. Statutes 2004 354A.011

Execution (creditors remedies)

Annuities or benefits, exemption, Minn. Statutes 2004 354A.11

Experience studies, Minn. Statutes 2004 354A.021, 2004 356.214, 2004 356.215

Extended leaves of absence

Generally, Minn. Statutes 2004 354A.091

Higher education supplemental retirement plan members, Minn. Statutes 2004 136F.43

Fiduciaries

Activities, generally, Minn. Statutes 2004 356A.02

Assets, title, Minn. Statutes 2004 356A.06

Breach of conduct or duties, Minn. Statutes 2004 356A.09 to 2004 356A.12

Cofiduciaries, Minn. Statutes 2004 356A.01, 2004 356A.10, 2004 356A.12

Compensation and salaries, Minn. Statutes 2004 356A.06, 2004 356A.08

Continuing education, Minn. Statutes 2004 356A.13

Definitions, Minn. Statutes 2004 356A.01

Direct or indirect profits, Minn. Statutes 2004 356A.06

Disclosure, Minn. Statutes 2004 356A.03, 2004 356A.06

Duties, Minn. Statutes 2004 354A.021, 2004 356A.02, 2004 356A.04, 2004 356A.05

Economic interest statements, Minn. Statutes 2004 356A.06

Felony violations, documentation, service prohibition, Minn. Statutes 2004 356A.03

Generally, Minn. Statutes 2004 356A.01 to 2004 356A.13

Investment of funds, see same under this topic

Prohibited transactions, Minn. Statutes 2004 356A.06

Service of process on, Minn. Statutes 2004 356A.12

Standard of conduct, Minn. Statutes 2004 356A.04

Filing with

Beneficiaries, designation form, Minn. Statutes 2004 354A.011

Disability benefit applications, Minn. Statutes 2004 354A.36

Part-time teaching agreements, Minn. Statutes 2004 354A.094

Postretirement adjustments, Minn. Statutes 2004 356.42

Refund applications, Minn. Statutes 2004 354A.37

Retirement annuity applications, Minn. Statutes 2004 354A.31, 2004 356.32

Survivor benefits, Minn. Statutes 2004 354A.35

Financial reports

Alternative reports, Minn. Statutes 2004 356.23

Copies, distribution, Minn. Statutes 2004 356.20, 2004 356A.07

Requirements, generally, Minn. Statutes 2004 356.20

Fines, members' data reports, violations, Minn. Statutes 2004 354A.12

Former members

Marriage dissolution actions, information, Minn. Statutes 2004 356.49

Reemployment following termination, Minn. Statutes 2004 354A.31

Forms

Beneficiaries, designation, Minn. Statutes 2004 354A.011

Postretirement adjustments, optional payment schedule, Minn. Statutes 2004 356.42

Proportionate retirement annuities, applications, Minn. Statutes 2004 356.32

Reemployment earnings limitation, excess amounts, Minn. Statutes 2004 356.47

Survivor benefits, Minn. Statutes 2004 354A.35

Funds and accounts

Amortization state aid account, Minn. Statutes 2004 423A.02

Annuity reserve fund, Minn. Statutes 2004 354A.28

Dedicated fund, Minn. Statutes 2004 356.63

Retirement fund, see same under this topic

Tax sheltered annuity fund, Minn. Statutes 2004 354A.021

Garnishment, annuities or benefits, exemption, Minn. Statutes 2004 354A.11

Governing board of a pension plan

Defined, Minn. Statutes 2004 356A.01

Generally, see Board of trustees under this topic

Governing body rules and policies

Defined as plan documents, Minn. Statutes 2004 356A.01

Governmental subdivisions, duties, see Employers under this topic

Grievance awards, exclusion from salary, Minn. Statutes 2004 354A.011

Heirs, payments to, refunds after death, Minn. Statutes 2004 354A.35

Insurance, public employees program, Minn. Statutes 2004 43A.316, 2004 356.87

Interest rates

Actuarial valuations, Minn. Statutes 2004 356.215

Deferred annuities augmentation, Minn. Statutes 2004 354A.37

Forfeited service, refund repayments, Minn. Statutes 2004 356.44

Medical leave, contributions, Minn. Statutes 2004 354A.096

Military or uniformed service credit purchase, Minn. Statutes 2004 354A.093

Payroll deductions, shortages, Minn. Statutes 2004 354A.12

Reemployment earnings limitation, excess amounts, Minn. Statutes 2004 356.47

Refund repayments, Minn. Statutes 2004 354A.38

Refunds, Minn. Statutes 2004 354A.35, 2004 354A.37

Interpretation of law

Actuarial valuations, Minn. Statutes 2004 356.22

Assets, Minn. Statutes 2004 356.63

Contributions to more than one public retirement plan, Minn. Statutes 2004 353.01

Extended leaves of absence, Minn. Statutes 2004 354A.091

Investments, Minn. Statutes 2004 356.63

Part-time teachers, assignment to nonqualifying position, Minn. Statutes 2004 354A.094

Proportionate retirement annuities, Minn. Statutes 2004 356.32

Refund repayments, Minn. Statutes 2004 356.44

Substitute teachers, members acting as, Minn. Statutes 2004 354A.094

Termination of plan or fund, Minn. Statutes 2004 356.001

Unfunded actuarial accrued liability, Minn. Statutes 2004 356.22

Investment of funds

Authorized investments, Minn. Statutes 2004 354A.08, 2004 356.64, 2004 356A.06

Fiduciaries, duties, Minn. Statutes 2004 356A.02, 2004 356A.06

Interpretation of law, Minn. Statutes 2004 356.63

Investment expenses, Minn. Statutes 2004 354A.12, 2004 356.215

Policy statement, Minn. Statutes 2004 356.219

Reports about, Minn. Statutes 2004 356.219

Requirements, generally, Minn. Statutes 2004 356A.06

Joint and survivor annuities

Bounce back annuities, Minn. Statutes 2004 354A.32

Establishment, Minn. Statutes 2004 354A.32

Survivor benefits, modification, Minn. Statutes 2004 354A.35

Lawsuits, breach of fiduciary duty, Minn. Statutes 2004 356A.12

Leaves of absence

Extended leave, Minn. Statutes 2004 136F.43, 2004 354A.091

Maternity leave, Minn. Statutes 2004 354A.095

Medical leave, Minn. Statutes 2004 354A.096

Military or uniformed service, Minn. Statutes 2004 354A.093, 2004 354A.097

Parental/parenting leave, Minn. Statutes 2004 354A.095

Sabbatical leave, Minn. Statutes 2004 354A.011, 2004 354A.092

Union business agents, Minn. Statutes 2004 354A.051

Legal settlements, exclusion from salary, Minn. Statutes 2004 354A.011

Legislative proposals, Minn. Statutes 2004 356B.05

Liability

Cofiduciaries, Minn. Statutes 2004 356A.10

Defined, Minn. Statutes 2004 356A.01

Unfunded actuarial accrued liability, Minn. Statutes 2004 356.215, 2004 356.22

Loans, authorized real estate investments, Minn. Statutes 2004 356.64

Local governmental entity, Minneapolis Teachers Retirement Fund Association defined as, Minn. Statutes 2004 354A.021

Lump sum payments, reemployment earnings limitation, excess amounts, Minn. Statutes 2004 356.47

Mail and mailing

Benefit distribution notice, Minn. Statutes 2004 356.001

Retirement annuities, information, completed applications, Minn. Statutes 2004 356.46

Mandatory retirement, Minn. Statutes 2004 354A.21

Maternity leave

Certification, Minn. Statutes 2004 354A.095

Employee and employer contributions, Minn. Statutes 2004 354A.095

Prior service credit purchase, authorization, Minn. Statutes 2004 354A.095

Service credit, Minn. Statutes 2004 354A.095

Medical leave, Minn. Statutes 2004 354A.096

Meetings

Articles of incorporation, amendments, Minn. Statutes 2004 354A.12

Bylaws, amendments, Minn. Statutes 2004 354A.12

Open Meeting Law, see OPEN MEETING LAW

Member contributions

Accumulated contributions, defined, Minn. Statutes 2004 354A.011

Application of law, Minn. Statutes 2004 356.62

Basic members, Minn. Statutes 2004 354A.12

Coordinated members, Minn. Statutes 2004 354A.12

Definitions, Minn. Statutes 2004 354A.011, 2004 356.62

Employers, pick up after 1982, Minn. Statutes 2004 356.62

Extended leaves of absence, Minn. Statutes 2004 354A.091

Federal compensation limits, Minn. Statutes 2004 356.611

Generally, Minn. Statutes 2004 354A.12

Interpretation of law, Minn. Statutes 2004 354A.094

Maternity leave, Minn. Statutes 2004 354A.095

Medical leave, Minn. Statutes 2004 354A.096

Military or uniformed service credit purchase, Minn. Statutes 2004 354A.093

Parental/parenting leave, Minn. Statutes 2004 354A.095

Part-time teachers, Minn. Statutes 2004 354A.094

Reports about, Minn. Statutes 2004 356.62

Sabbatical leave, Minn. Statutes 2004 354A.092

Shortages, employer liability, Minn. Statutes 2004 354A.12

Teaching services outside Minnesota, Minn. Statutes 2004 354A.105

Transfer to IRAP, Minn. Statutes 2004 354B.32

Union business agents, Minn. Statutes 2004 354A.051

Wrongful discharges, service credit, Minn. Statutes 2004 356.50

Members

Actuarial valuations, Minn. Statutes 2004 356.215

Age and identity, proof, Minn. Statutes 2004 354A.31

Basic members, Minn. Statutes 2004 354A.011, 2004 356.42

Charter school teachers, Minn. Statutes 2004 124D.10

Coordinated members, Minn. Statutes 2004 354A.011

Death caused by surviving beneficiary, Minn. Statutes 2004 356.406

Definitions

Employee contribution pickup, Minn. Statutes 2004 356.62

Generally, Minn. Statutes 2004 354A.011

Loss of survivor benefits, Minn. Statutes 2004 356.406

Public pension fiduciary responsibility, Minn. Statutes 2004 356A.01

Social Security law, Minn. Statutes 2004 355.01

Eligibility, Minn. Statutes 2004 354A.05

Employment condition, Minn. Statutes 2004 354B.22

Exclusion by other plans

Duluth Teachers Retirement Fund Association, Minn. Statutes 2004 354A.011

Minnesota State Retirement System, Minn. Statutes 2004 352.01

Public employees police and fire fund, Minn. Statutes 2004 353.01

Public Employees Retirement Association, Minn. Statutes 2004 353.01

Saint Paul Teachers Retirement Fund Association, Minn. Statutes 2004 354A.011

Teachers Retirement Association, Minn. Statutes 2004 354.41

Exclusions from coverage, members of other teacher retirement plans, Minn. Statutes 2004 354A.011

Marriage dissolution actions, information, Minn. Statutes 2004 356.49

Notice received, Minn. Statutes 2004 126C.41, 2004 354B.32

Payments by, Minn. Statutes 2004 354A.12, 2004 356.551

Payments to, Minn. Statutes 2004 126C.41, 2004 356.001

Reports received, Minn. Statutes 2004 356.20, 2004 356.47, 2004 356.62, 2004 356A.07

Representatives of, application for annuities, Minn. Statutes 2004 354A.31

Substitute teachers, members acting as, Minn. Statutes 2004 354A.094

Union business agents, Minn. Statutes 2004 354A.051

Military or uniformed service leave of absence, Minn. Statutes 2004 354A.093, 2004 354A.097

Municipal charter provisions

Defined as plan documents, Minn. Statutes 2004 356A.01

Municipal ordinance provisions

Defined as plan documents, Minn. Statutes 2004 356A.01

Normal retirement annuities, see Retirement annuities under this topic

Notice given

Benefit distribution, Minn. Statutes 2004 356.001

Investment restrictions, Minn. Statutes 2004 356A.06

Payroll deductions, shortages, Minn. Statutes 2004 354A.12

Notice received

Brokers, acknowledgment of investment restrictions, Minn. Statutes 2004 356A.06

Members, proof of death, Minn. Statutes 2004 356.001

Optional annuities

Actuarial valuations, Minn. Statutes 2004 354A.32

Bounce back annuities, Minn. Statutes 2004 354A.32

Definitions, Minn. Statutes 2004 356.46

Disability benefits, see same under this topic

Establishment, Minn. Statutes 2004 354A.32

Guaranteed refund annuity, Minn. Statutes 2004 354A.32

Information summaries, distribution, Minn. Statutes 2004 356.46

Joint and survivor annuities, Minn. Statutes 2004 354A.32, 2004 354A.35

Lump sum payments, Minn. Statutes 2004 354A.34

Pensions and retirement commission, duties, Minn. Statutes 2004 354A.32

Social Security leveling adjustment option, Minn. Statutes 2004 354A.33

Supplemental needs trusts, Minn. Statutes 2004 356.465

Term certain annuities, Minn. Statutes 2004 354A.32

Organization and governance, Minn. Statutes 2004 354A.021

Other than normal school operating funds, defined, Minn. Statutes 2004 354A.011

Parental/parenting leave

Generally, Minn. Statutes 2004 354A.095

Prior service credit purchase, authorization, Minn. Statutes 2004 354A.095

Part-time teachers

Employee and employer contributions, Minn. Statutes 2004 122A.47

Generally, Minn. Statutes 2004 354A.094

Payments by

Actuarial costs, Minn. Statutes 2004 356.214

Allowable expenses, Minn. Statutes 2004 356.001

Audit and examination costs, Minn. Statutes 2004 354A.021

Benefit distribution upon plan termination, Minn. Statutes 2004 356.001

Fiduciaries, duties, Minn. Statutes 2004 356A.02

Health insurance premiums, Minn. Statutes 2004 356.87

Payments to

Amortization state aid requirements, Minn. Statutes 2004 126C.41, 2004 423A.02

Health insurance, administrative expenses, Minn. Statutes 2004 356.87

Prior service credit, see same under this topic

Payroll deductions, Minn. Statutes 2004 354A.12

Plan documents

Copies to members, Minn. Statutes 2004 356A.07

Defined, Minn. Statutes 2004 356A.01

Policy of state, actuarial valuations, Minn. Statutes 2004 356.215

Portability with other retirement plans

Duluth Teachers Retirement Fund Association, Minn. Statutes 2004 354A.39

Legislators retirement plan, Minn. Statutes 2004 3A.12

Minneapolis employees retirement fund, Minn. Statutes 2004 422A.16

Minnesota State Retirement System, Minn. Statutes 2004 352.72

Public Employees Retirement Association, Minn. Statutes 2004 353.71

Saint Paul Teachers Retirement Fund Association, Minn. Statutes 2004 354A.39

Teachers Retirement Association, Minn. Statutes 2004 354.60

Unclassified employees retirement plan, Minn. Statutes 2004 352D.12

Vesting portability, Minn. Statutes 2004 354A.39

Postretirement adjustments

Board of trustees, duties, Minn. Statutes 2004 354A.28

Calculation, Minn. Statutes 2004 354A.28

Eligibility, Minn. Statutes 2004 356.42

Increases, generally, Minn. Statutes 2004 354A.28

Lump-sum payments, conversion to monthly annuity, Minn. Statutes 2004 356.431

Modifications, Minn. Statutes 2004 354A.28

Optional payment schedule, Minn. Statutes 2004 356.42

Payment, amount, time, Minn. Statutes 2004 356.42

Refusal to accept, notice, Minn. Statutes 2004 356.42

Surplus investment earnings increases, Minn. Statutes 2004 354A.28

Postretirement income, reports about, Minn. Statutes 2004 354A.31

Prior service contributions

Transfer to unclassified employees retirement plan, Minn. Statutes 2004 352D.12

Prior service credit

Purchases

Chief administrative officer, duties, Minn. Statutes 2004 356.551

Maternity leave, see same under this topic

Military or uniformed service, Minn. Statutes 2004 354A.097

Payment amount, determination, Minn. Statutes 2004 356.551

Post-July 1, 2003, Minn. Statutes 2004 356.551

Reserves requirements, Minn. Statutes 2004 356.30

Teaching services outside Minnesota, Minn. Statutes 2004 354A.105

Technical colleges faculty, transfer of coverage, effect, Minn. Statutes 2004 354B.21

Program, defined, Minn. Statutes 2004 354A.011

Proportionate retirement annuities, Minn. Statutes 2004 356.32

Public employees insurance program, Minn. Statutes 2004 43A.316, 2004 356.87

Purpose, Minn. Statutes 2004 356.001

Real property, authority to accept or invest in, Minn. Statutes 2004 354A.08

Recommendations by, proposed legislation, Minn. Statutes 2004 356B.05

Records and record keeping

Fiduciaries, duties, Minn. Statutes 2004 356A.02

Investments, liquidity documentation, Minn. Statutes 2004 356A.06

Optional annuities, Minn. Statutes 2004 354A.32, 2004 354A.33

Reemployment earnings limitation, excess amounts, Minn. Statutes 2004 356.47

Reduced retirement annuity, see Early retirement under this topic

Reemployment earnings limitation, Minn. Statutes 2004 354A.31, 2004 356.47

Refunds

Amount, computation, interest, Minn. Statutes 2004 354A.37

Amounts up to 1,500 dollars, Minn. Statutes 2004 354A.35

Application for, Minn. Statutes 2004 354A.37

Basic program, Minn. Statutes 2004 354A.23

Death before retirement, Minn. Statutes 2004 354A.35

Deferred annuities, Minn. Statutes 2004 354A.35, 2004 354A.37, 2004 356.30

Eligibility, Minn. Statutes 2004 354A.37

Failure to request, Minn. Statutes 2004 354A.37

Guaranteed refund annuity, Minn. Statutes 2004 354A.32

Interest rates, Minn. Statutes 2004 354A.35

Normal retirement age, certain refunds, Minn. Statutes 2004 354A.37

Payment, time, Minn. Statutes 2004 354A.37

Repayment to

Combined service annuities, Minn. Statutes 2004 356.30

Forfeited service credit, Minn. Statutes 2004 356.44

Generally, Minn. Statutes 2004 354A.38

Individual retirement accounts, using, Minn. Statutes 2004 356.441

Interest rates, Minn. Statutes 2004 354A.38

Interpretation of law, Minn. Statutes 2004 356.44

Legislators retirement plan, Minn. Statutes 2004 3A.12

Minneapolis employees retirement fund, Minn. Statutes 2004 422A.22

Minnesota State Retirement System, Minn. Statutes 2004 352.72

Public Employees Retirement Association, Minn. Statutes 2004 353.71

Qualified annuities, using, Minn. Statutes 2004 356.441

Requirements, Minn. Statutes 2004 356.441

Service credit, effect on, Minn. Statutes 2004 354A.37

Teachers Retirement Association, Minn. Statutes 2004 354.50

Unclassified employees retirement plan, Minn. Statutes 2004 352D.12

Service credit termination, Minn. Statutes 2004 354A.38

Repealers, prior service credit

Teaching services outside Minnesota, Minn. Statutes 2004 354A.105

Reports given

Actuarial valuations, Minn. Statutes 2004 354A.021, 2004 356.215

Annual report, Minn. Statutes 2004 354A.12

Articles of incorporation, proposed amendments, Minn. Statutes 2004 354A.12

Bylaws, proposed amendments, Minn. Statutes 2004 354A.12

Experience studies, Minn. Statutes 2004 354A.021, 2004 356.215

Financial reports, Minn. Statutes 2004 356.20, 2004 356.23

Investment of funds, Minn. Statutes 2004 356.219

Marriage dissolution actions, pension benefits or rights, Minn. Statutes 2004 356.49

Postretirement adjustments, Minn. Statutes 2004 356.42

Reemployment earnings limitation, excess amounts, Minn. Statutes 2004 356.47

State auditor, duties, Minn. Statutes 2004 356.219

Teaching services outside Minnesota, prior service credit, Minn. Statutes 2004 354A.105

Timing of reports, Minn. Statutes 2004 356.219

Reports received

Actuarial valuations, Minn. Statutes 2004 356.215

Annual withholding report, Minn. Statutes 2004 354A.12

Audits and examinations, Minn. Statutes 2004 354A.021

Disability benefit applicants, Minn. Statutes 2004 354A.36

Experience studies, Minn. Statutes 2004 356.215

Marriage dissolution documents, Minn. Statutes 2004 356.49

Members' data, initial reports, payroll period reports, Minn. Statutes 2004 354A.12

Postretirement income, Minn. Statutes 2004 354A.31

Requirements, Minn. Statutes 2004 354A.094

School districts, new or returning employees, Minn. Statutes 2004 354A.12

Reserves

Annuity reserve fund, Minn. Statutes 2004 354A.28

Prior service credit purchases, Minn. Statutes 2004 356.30

Retirees

Payments by, supplemental administrative expenses, assessments, Minn. Statutes 2004 354A.12

Substitute teachers, employment as, Minn. Statutes 2004 354A.21

Technical college system retirees, reemployment earnings limitation, exception, Minn. Statutes 2004 354A.31

Retirement annuities

Accrual, Minn. Statutes 2004 354A.31

Age, Minn. Statutes 2004 354A.011, 2004 354A.31

Amount, computation, Minn. Statutes 2004 354A.31, 2004 354A.40

Application for, Minn. Statutes 2004 354A.31

Application of law, Minn. Statutes 2004 352.115, 2004 353.29, 2004 354.44, 2004 354A.31

Completed applications, copies to spouses, Minn. Statutes 2004 356.46

Definitions, Minn. Statutes 2004 354A.011, 2004 354A.31, 2004 356.46

Early retirement, see same under this topic

Health insurance premiums, withholding, Minn. Statutes 2004 356.87

Improved benefits, former coordinated members, reemployment following termination, Minn. Statutes 2004 354A.31

Income from teaching service, defined, Minn. Statutes 2004 354A.31

Normal coordinated retirement annuity, Minn. Statutes 2004 354A.31

Normal retirement annuity, defined, Minn. Statutes 2004 354A.011

Optional annuities, Minn. Statutes 2004 356.46

Postretirement adjustments, Minn. Statutes 2004 356.42

Postretirement income, reports about, Minn. Statutes 2004 354A.31

Proportionate annuities, Minn. Statutes 2004 354A.21, 2004 356.32

Reemployment earnings limitation, Minn. Statutes 2004 354A.31, 2004 356.47

Representatives of members, duties, Minn. Statutes 2004 354A.31

Retirement benefit formula percentage, Minn. Statutes 2004 354A.31, 2004 356.315

Retirement precondition event, defined, Minn. Statutes 2004 354A.31

Service credit, Minn. Statutes 2004 354A.31

Simultaneous payment of survivor benefits, Minn. Statutes 2004 356.40

Supporting documents, Minn. Statutes 2004 354A.31

Union business agents, Minn. Statutes 2004 354A.051

Retirement fund

Creation, Minn. Statutes 2004 354A.021

Credits to, Minn. Statutes 2004 356.65

Deposits to, Minn. Statutes 2004 354A.021, 2004 354A.12

Disbursements from, Minn. Statutes 2004 354A.021, 2004 354A.09

Retirement plan alternatives

Employees, Minn. Statutes 2004 354A.011

Technical colleges faculty, Minn. Statutes 2004 354B.21

Retirement, defined, Minn. Statutes 2004 354A.011

Rule of 90, eligibility, Minn. Statutes 2004 353.30, 2004 354A.31

Sabbatical leave, Minn. Statutes 2004 354A.011, 2004 354A.092

Salary, see Compensation and salaries under this topic

Service credit

Allowable service, defined, Minn. Statutes 2004 354A.011

Combined service annuities, Minn. Statutes 2004 356.30

Combined service benefits, Minn. Statutes 2004 356.302, 2004 356.303

Coordinated members, generally, Minn. Statutes 2004 354A.31

Coordinated service, Minn. Statutes 2004 354A.011, 2004 354A.40

Disability benefits, Minn. Statutes 2004 354A.36

Early retirement, Minn. Statutes 2004 354A.31

Extended leaves of absence, Minn. Statutes 2004 354A.091

Forfeited service, refund repayments, Minn. Statutes 2004 356.44

Maternity leave, see same under this topic

Medical leave, restriction, Minn. Statutes 2004 354A.096

Military or uniformed service, Minn. Statutes 2004 354A.093, 2004 354A.097

Parental or family leave, Minn. Statutes 2004 354A.095

Part-time teachers, Minn. Statutes 2004 354A.094

Pre-1978 service, computation of benefits, Minn. Statutes 2004 354A.40

Proportionate retirement annuities, Minn. Statutes 2004 356.32

Restored service credit, Minn. Statutes 2004 356.44

Sabbatical leave, Minn. Statutes 2004 354A.092

Survivor benefits, Minn. Statutes 2004 354A.35

Teaching services outside Minnesota, Minn. Statutes 2004 354A.105

Technical college system retirees, reemployment, Minn. Statutes 2004 354A.31

Termination, Minn. Statutes 2004 354A.38

Wrongful discharges, Minn. Statutes 2004 356.50

Service, defined, Minn. Statutes 2004 354A.011

Social Security

Benefits, Minn. Statutes 2004 355.01 to 2004 355.03

Leveling adjustment option, Minn. Statutes 2004 354A.33

Spousal maintenance, income withholding, Minn. Statutes 2004 354A.11

Spouses

Defined, Minn. Statutes 2004 354A.011

Notarized signatures, Minn. Statutes 2004 354A.31

Retirement annuities, Minn. Statutes 2004 356.46

Surviving spouses, Minn. Statutes 2004 356.303

Survivor benefits, see same under this topic

State aid

Amortization state aid requirements, Minn. Statutes 2004 126C.41, 2004 423A.02

Contribution changes, adjustments for, Minn. Statutes 2004 127A.50

Reports about, Finance Department, Minn. Statutes 2004 16A.06

Special direct state aid, Minn. Statutes 2004 354A.12

Special direct state matching aid, Minn. Statutes 2004 354A.12

Termination, Minn. Statutes 2004 354A.12

Withholding, investment reporting noncompliance, Minn. Statutes 2004 356.219

Statutes of limitations, breach of fiduciary duty, Minn. Statutes 2004 356A.12

Subsidiary reserve account, see Refunds under this topic

Substitute teachers

Extended leaves of absence, teaching during, Minn. Statutes 2004 354A.091

Interpretation of law, Minn. Statutes 2004 354A.094

Retirees, employment as, Minn. Statutes 2004 354A.21

Successor organizations, application of law, Minn. Statutes 2004 356.20, 2004 356.215

Supplemental needs trusts, optional annuity, Minn. Statutes 2004 356.465

Surviving children

Defined, Minn. Statutes 2004 356.303

Survivor benefits, see same under this topic

Surviving spouses

Defined, Minn. Statutes 2004 356.303

Payments to, Minn. Statutes 2004 356.42, 2004 356.47

Survivor benefits, see same under this topic

Survivor benefits

Actuarial valuations, Minn. Statutes 2004 354A.35

Age, Minn. Statutes 2004 354A.35

Application for, Minn. Statutes 2004 354A.35

Beneficiaries charged or convicted of causing member's death, Minn. Statutes 2004 356.406

Combined service survivor benefits, Minn. Statutes 2004 356.303

Death after retirement, Minn. Statutes 2004 354A.35

Deferred annuities, Minn. Statutes 2004 354A.35, 2004 354A.37, 2004 356.30

Definitions, Minn. Statutes 2004 356.303, 2004 356.406

Health insurance premiums, withholding, Minn. Statutes 2004 356.87

Joint and survivor annuities, Minn. Statutes 2004 354A.32, 2004 354A.35

Modification of coverage, Minn. Statutes 2004 354A.35

Optional survivors annuity, defined, Minn. Statutes 2004 354A.011

Payment to designated beneficiary, Minn. Statutes 2004 354A.35

Postretirement adjustments, Minn. Statutes 2004 356.42

Service credit, Minn. Statutes 2004 354A.35

Simultaneous payment of retirement annuities, Minn. Statutes 2004 356.40

Term certain annuity, Minn. Statutes 2004 354A.35

Survivors

Data, classification, disclosure, Minn. Statutes 2004 13.632

Deferred annuities, Minn. Statutes 2004 354A.35, 2004 354A.37, 2004 356.30

Defined, Minn. Statutes 2004 356.406

Survivor benefits, see same under this topic

Tax sheltered annuity program and fund, Minn. Statutes 2004 354A.021

Teachers, defined, Minn. Statutes 2004 354A.011, 2004 355.01

Teaching service, defined, Minn. Statutes 2004 354A.011

Termination of plan or fund, Minn. Statutes 2004 356.001

Termination of teaching service

Extended leaves of absence, effect, Minn. Statutes 2004 354A.091

Proportionate retirement annuity, entitlement, Minn. Statutes 2004 354A.21

Refunds, see same under this topic

Transfer of funds, IRAP, transfers to, Minn. Statutes 2004 354B.32

Trust, establishment as, Minn. Statutes 2004 354A.021

Trustees, see Board of trustees under this topic

Unfunded actuarial accrued liability

Actuarial valuations, Minn. Statutes 2004 356.215

Amortization state aid, local relief associations, reallocation, Minn. Statutes 2004 423A.02

Defined, Minn. Statutes 2004 356.215

Interpretation of law, Minn. Statutes 2004 356.22

Union business agents, eligibility, Minn. Statutes 2004 354A.051

Vesting requirements

Part-time teachers, Minn. Statutes 2004 354A.094

Portability with other retirement plans, Minn. Statutes 2004 354A.39

Service credit, see same under this topic

Violations and penalties

Fiduciaries, felony violations, service prohibition, Minn. Statutes 2004 356A.03

Investment reporting, noncompliance, Minn. Statutes 2004 356.219

Members' data reports, violations, Minn. Statutes 2004 354A.12

Prohibited transactions, defined, Minn. Statutes 2004 356A.06

Surviving beneficiaries, charge or conviction of causing member's death, loss of survivor benefits, Minn. Statutes 2004 356.406

Waivers, state aid or appropriations, withholding for investment reporting noncompliance, Minn. Statutes 2004 356.219

Wrongful discharges, Minn. Statutes 2004 356.50