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2004 Minnesota Statutes Index (topics)

RETIREMENT PLANS

See also LABOR AND EMPLOYMENT; STATE DEFERRED COMPENSATION PLAN; VESTED RIGHTS; INDIVIDUAL RETIREMENT ACCOUNTS

401(K) plans

Assets, medical assistance eligibility, exclusion, Minn. Statutes 2004 256B.057

Contributions to, defined as income, Minn. Statutes 2004 290A.03

Nursing homes, medical assistance reimbursements, allowable plans, Minn. Statutes 2004 256B.431

403(B) plans

Assets, medical assistance eligibility, exclusion, Minn. Statutes 2004 256B.057

Nursing homes, medical assistance reimbursements, allowable plans, Minn. Statutes 2004 256B.431

School personnel, annuities, Minn. Statutes 2004 123B.02

408(k) plans

Nursing homes, medical assistance reimbursements, allowable plans, Minn. Statutes 2004 256B.431

Accounting, see Accounting and bookkeeping under specific plans

Actuarial valuations

Pension benefits or rights, dissolution of marriage, Minn. Statutes 2004 518.582

Age

Mandatory retirement age, see under AGE

Unfair discriminatory practices, Minn. Statutes 2004 363A.08

Ambulance service personnel

Longevity award and incentive program, Minn. Statutes 2004 69.021, 2004 144E.40 to 2004 144E.48

Public employees defined contribution plan, see PUBLIC EMPLOYEES DEFINED CONTRIBUTION PLAN

Annuities

Attachment, exemption from, Minn. Statutes 2004 550.143, 2004 550.37, 2004 570.025, 2004 570.026

Debts owed to state, setoff exclusion, Minn. Statutes 2004 16D.16

Defined as earned income, Minn. Statutes 2004 290.0675

Appropriations from, Investment Board expenses, Minn. Statutes 2004 11A.07

Assets, medical assistance eligibility, exclusion, Minn. Statutes 2004 256B.057

Beneficiaries, data, classification, Minn. Statutes 2004 13.43

Benefits

Attachment, exemption from, Minn. Statutes 2004 550.143, 2004 550.37, 2004 570.025, 2004 570.026

Attorney's summary executions, exemption from, Minn. Statutes 2004 551.05

Debts owed to state, setoff exclusion, Minn. Statutes 2004 16D.16

Defined, Minn. Statutes 2004 518.54

Defined as earned income, Minn. Statutes 2004 290.0675

Defined as unearned income, Minn. Statutes 2004 256J.08

Execution sale, exemption from, Minn. Statutes 2004 550.37

Garnishment, exemption from, Minn. Statutes 2004 550.143, 2004 550.37

Personal property taxes, Minn. Statutes 2004 277.20, 2004 277.21

Surviving spouse benefits, Minn. Statutes 2004 518.581

Unemployment benefits, effect, Minn. Statutes 2004 268.085

Unfair discriminatory practices, Minn. Statutes 2004 363A.08

Construction workers insurance benefit funds, Minn. Statutes 2004 179.254 to 2004 179.257

Consultants

Volunteer firefighter relief associations, Minn. Statutes 2004 424A.04

Contributions to

Employers, appropriations for, deficiencies, Minn. Statutes 2004 16A.19

Lawful gambling, exclusion, Minn. Statutes 2004 349.12, 2004 471.6151

Correctional employees

Local government employees, see LOCAL GOVERNMENT CORRECTIONAL SERVICE RETIREMENT PLAN

State employees, Minn. Statutes 2004 352.90 to 2004 352.95

Current employees, defined, Minn. Statutes 2004 518.581

Dakota County, Minn. Statutes 2004 383D.28, 2004 383D.49

Data, Minn. Statutes 2004 13.43

Deferred compensation plans

Dissolution of marriage, Minn. Statutes 2004 518.54

Establishment, Minn. Statutes 2004 356.24, 2004 356.25

Financial reviews, insurance or mutual fund companies, Minn. Statutes 2004 356.24

State plan, see STATE DEFERRED COMPENSATION PLAN

Defined contribution benefit plans

Minnesota Life and Health Insurance Guaranty Association coverage, exclusion, Minn. Statutes 2004 61B.19

Public employees defined contribution plan, see PUBLIC EMPLOYEES DEFINED CONTRIBUTION PLAN

Definitions

Dependent care credit, Minn. Statutes 2004 290.067

Dissolution of marriage, Minn. Statutes 2004 518.54, 2004 518.581

Income and franchise taxes, Minn. Statutes 2004 290.0802

Marriage penalty credit, Minn. Statutes 2004 290.0675

Property Tax Refund Act, Minn. Statutes 2004 290A.03

Disability benefits

Increases, effect on health and accident insurance, Minn. Statutes 2004 62A.18

Distributions from

Income and franchise taxes, exemption, Minn. Statutes 2004 290.17

DTRFA, see DULUTH TEACHERS RETIREMENT FUND ASSOCIATION (DTRFA)

Elective state officers retirement plan, see ELECTIVE STATE OFFICERS RETIREMENT PLAN

Employee Retirement Income Security Act (ERISA)

Contracts, interest rate law, exemption, Minn. Statutes 2004 334.01

Employee welfare benefit plans, see under HEALTH AND ACCIDENT INSURANCE

Health care purchasing alliances, affiliate members, status, Minn. Statutes 2004 62T.03

Utilization review, see HEALTH CARE UTILIZATION REVIEW

Employees' accumulated sick or vacation leave and severance pay supplemental plans, Minn. Statutes 2004 356.24

Employees, defined, Minn. Statutes 2004 518.581

Endowment contracts

Information returns (taxes), filing, Minn. Statutes 2004 289A.12

Firefighters

Local retirement plans or funds, see LOCAL FIREFIGHTER RELIEF ASSOCIATIONS

Minneapolis, see MINNEAPOLIS FIREFIGHTERS RELIEF ASSOCIATION

Public employees, see PUBLIC EMPLOYEES POLICE AND FIRE FUND

Volunteer firefighters, see VOLUNTEER FIREFIGHTER RELIEF ASSOCIATIONS

Former employees, defined, Minn. Statutes 2004 518.581

Formula program, defined, Minn. Statutes 2004 354.05

Fringe benefit, retirement plans defined as, Minn. Statutes 2004 256B.421

Future estates

Real estate held in trust, rents and profits, accumulation, Minn. Statutes 2004 500.17

Governmental pension plans

Life insurance companies, accounts, valuation, Minn. Statutes 2004 61A.275

Service-based government retirement pensions, Minn. Statutes 2004 176.101

Hennepin County supplemental retirement program, see HENNEPIN COUNTY SUPPLEMENTAL RETIREMENT PROGRAM

Highway Patrolmen's Retirement Association, Minn. Statutes 2004 352B.27, 2004 352B.29

Individual retirement annuities

Information returns (taxes), filing, Minn. Statutes 2004 289A.12

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

Interference with pension rights

Human Rights Department, duties, Minn. Statutes 2004 363A.06

Investigations, Minn. Statutes 2004 363A.06

Labor and Industry Department, duties, Minn. Statutes 2004 363A.06

Unfair discriminatory practice, Minn. Statutes 2004 363A.08

Intermediate care facilities

Medical assistance reimbursements, allowable plans, Minn. Statutes 2004 256B.501

IRAP, see INDIVIDUAL RETIREMENT ACCOUNT PLAN (IRAP)

Job performance as basis for, Minn. Statutes 2004 181.82

Judges retirement plan, see JUDGES RETIREMENT PLAN (UJRP)

Laborer's national industrial pension fund, Minn. Statutes 2004 356.24

Legislators retirement plan, see LEGISLATORS RETIREMENT PLAN

Local governments, bonding for, Minn. Statutes 2004 475.52

Local retirement plans or funds

Correctional service retirement plan, see LOCAL GOVERNMENT CORRECTIONAL SERVICE RETIREMENT PLAN

Establishments, exceptions, Minn. Statutes 2004 356.25

Firefighters, see LOCAL FIREFIGHTER RELIEF ASSOCIATIONS

Police, see LOCAL POLICE RELIEF ASSOCIATIONS

Public employees defined contribution plan, exception, Minn. Statutes 2004 353D.10

Mandatory retirement age, see under AGE

Marital property, Minn. Statutes 2004 518.58, 2004 518.581

Members, data, classification, Minn. Statutes 2004 13.43

Military Affairs Department, Minn. Statutes 2004 352.85, 2004 352.951

Minneapolis

Employees, see MINNEAPOLIS EMPLOYEES RETIREMENT FUND (MERF)

Firefighters, see MINNEAPOLIS FIREFIGHTERS RELIEF ASSOCIATION

Police, see MINNEAPOLIS POLICE RELIEF ASSOCIATION

Teachers, see MINNEAPOLIS TEACHERS RETIREMENT FUND ASSOCIATION (MTRFA)

MTC transit operating employees retirement fund, see Transit operating employees retirement fund under METROPOLITAN TRANSIT COMMISSION

Municipal retirement plans

Contributions of lawful gambling receipts, Minn. Statutes 2004 471.6151

Municipalities, bonding for, Minn. Statutes 2004 475.52

Nonresidents

Minnesota Life and Health Insurance Guaranty Association coverage, exclusion, Minn. Statutes 2004 61B.19

Nontaxable retirement and disability benefits, defined, Minn. Statutes 2004 290.0802

Notice given

Dissolution of marriage, notice to former spouse, Minn. Statutes 2004 518.581

Nursing homes, medical assistance reimbursements

Allowable plans, Minn. Statutes 2004 256B.431

Operating engineers international union pension fund, Minn. Statutes 2004 356.24

Peace officers

Local retirement plans or funds, see LOCAL POLICE RELIEF ASSOCIATIONS

Minneapolis, see MINNEAPOLIS POLICE RELIEF ASSOCIATION

Public employees, see PUBLIC EMPLOYEES POLICE AND FIRE FUND

Pension or investment funds, Minn. Statutes 2004 500.24

Pension plan benefits or rights

Definitions, dissolution of marriage, Minn. Statutes 2004 518.54, 2004 518.581

Pensions

Defined, Minn. Statutes 2004 500.24

Garnishment, exemption from, Minn. Statutes 2004 571.72, 2004 571.912, 2004 571.931, 2004 571.932

Personnel benefits (businesses)

Business corporations, Minn. Statutes 2004 302A.161

Corporations, Minn. Statutes 2004 300.081

Limited liability companies, Minn. Statutes 2004 302A.161, 2004 322B.20

Nonprofit corporations, Minn. Statutes 2004 317A.161

Plumbers' and pipefitters' pension funds, Minn. Statutes 2004 356.24

Postretirement health care savings plan, Minn. Statutes 2004 356.24

Private pension plans, defined, Minn. Statutes 2004 518.54

Public employees

Defined contribution plan, see PUBLIC EMPLOYEES DEFINED CONTRIBUTION PLAN

Generally, see PUBLIC EMPLOYEES RETIREMENT ASSOCIATION (PERA)

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

Police and fire fund, see PUBLIC EMPLOYEES POLICE AND FIRE FUND

Public retirement plans

Attorney general, opinion given on request, Minn. Statutes 2004 8.07

Combined investment funds, participation, Minn. Statutes 2004 11A.14

Defined, Minn. Statutes 2004 518.54

Minneapolis Police Relief Association members, simultaneous coverage, Minn. Statutes 2004 423B.03

Unclaimed benefits, see ABANDONED AND UNCLAIMED PROPERTY

Qualified voluntary employee contributions

Defined as income, Minn. Statutes 2004 290A.03

Railroad retirement plans, see Retirement plans under RAILROAD PERSONNEL

Ramsey County, see Officers and employees under RAMSEY COUNTY

Reports about

Reports to legislature, see Reports given under LEGISLATIVE COMMISSION ON PENSIONS AND RETIREMENT

Residential mortgage originator and servicer licenses

Exemptions, Minn. Statutes 2004 58.04, 2004 58.05

Retirement accounts, defined as personal property, Minn. Statutes 2004 256J.08

Self-employed retirement plans

Contributions to, defined as income, Minn. Statutes 2004 290A.03

Simplified employee pension plans

Benefits, delinquent personal property taxes, liens or levies for, exemptions, Minn. Statutes 2004 277.20, 2004 277.21

Contributions to, defined as income, Minn. Statutes 2004 290.067, 2004 290A.03

Distributions from, income and franchise taxes, exemption, Minn. Statutes 2004 290.17

State employees

Correctional employees, Minn. Statutes 2004 352.90 to 2004 352.95

Generally, see MINNESOTA STATE RETIREMENT SYSTEM (MSRS)

IRAP, see INDIVIDUAL RETIREMENT ACCOUNT PLAN (IRAP)

Medical assistance quality assurance teams, coverage exclusion, Minn. Statutes 2004 256B.0952

Military Affairs Department, Minn. Statutes 2004 352.85, 2004 352.951

Retirement association, continuation as Minnesota State Retirement System, Minn. Statutes 2004 352.021

Retirement fund, see State employees retirement fund under MINNESOTA STATE RETIREMENT SYSTEM (MSRS)

State Patrol, see STATE PATROL RETIREMENT FUND

State police officers retirement fund, see STATE PATROL RETIREMENT FUND

Transportation Department pilots, see TRANSPORTATION DEPARTMENT PILOTS RETIREMENT PLAN

Unclassified employees, Minn. Statutes 2004 352D.02

Statutory rule against perpetuities

Nonvested property interests, Minn. Statutes 2004 501A.04

STPTRFA, see SAINT PAUL TEACHERS RETIREMENT FUND ASSOCIATION (STPTRFA)

Study commission, see LEGISLATIVE COMMISSION ON PENSIONS AND RETIREMENT

Supplemental pension plans

Colleges and universities, see HIGHER EDUCATION SUPPLEMENTAL RETIREMENT PLAN

Establishment, Minn. Statutes 2004 356.24, 2004 356.25

Financial reviews, insurance or mutual fund companies, Minn. Statutes 2004 356.24

Hennepin County, see HENNEPIN COUNTY SUPPLEMENTAL RETIREMENT PROGRAM

Surviving spouse benefits, Minn. Statutes 2004 518.581

Survivors, data, classification, Minn. Statutes 2004 13.43

Teachers

Duluth, see DULUTH TEACHERS RETIREMENT FUND ASSOCIATION (DTRFA)

Generally, see TEACHERS RETIREMENT ASSOCIATION (TRA)

Minneapolis, see MINNEAPOLIS TEACHERS RETIREMENT FUND ASSOCIATION (MTRFA)

Saint Paul, see SAINT PAUL TEACHERS RETIREMENT FUND ASSOCIATION (STPTRFA)

TRA, see TEACHERS RETIREMENT ASSOCIATION (TRA)

Transfer of funds to

Direct transfers authorized

Elective state officers retirement plan, application of law, Minn. Statutes 2004 352C.09

Legislators retirement plan, application of law, Minn. Statutes 2004 3A.13

Minnesota State Retirement System, Minn. Statutes 2004 352.15

Transportation Department pilots, see TRANSPORTATION DEPARTMENT PILOTS RETIREMENT PLAN

Trusts, see Retirement plans under BENEFICIARIES

Unfair discriminatory practices

Interference with pension rights, Minn. Statutes 2004 363A.08

University of Minnesota faculty retirement plan, see UNIVERSITY OF MINNESOTA FACULTY RETIREMENT PLAN

Volunteer firefighter relief associations, see VOLUNTEER FIREFIGHTER RELIEF ASSOCIATIONS