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2004 Minnesota Statutes Index (topics)

UNCLASSIFIED EMPLOYEES RETIREMENT PLAN

See also STATE EMPLOYEES

Accounting and bookkeeping

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

Refund repayments, Minn. Statutes 2004 356.441

Accrued annuities, Minn. Statutes 2004 352.01, 2004 352D.06

Accumulated contributions

Abandoned amounts, disposition, Minn. Statutes 2004 356.65

Actuarial valuations, Minn. Statutes 2004 356A.07

Administration

Costs, Minn. Statutes 2004 352D.09

Minnesota State Retirement System, Minn. Statutes 2004 352D.01, 2004 352D.09

Rulemaking, Minn. Statutes 2004 352.03

Age of retirement

Combined service disability benefits, Minn. Statutes 2004 356.302

Generally, Minn. Statutes 2004 352D.05

Normal retirement age, Minn. Statutes 2004 353.01, 2004 354A.011, 2004 356.403

Annuities

Abandoned amounts, disposition, Minn. Statutes 2004 356.65

Accrued annuities, Minn. Statutes 2004 352.01

Amount, formula, Minn. Statutes 2004 352.115

Application for, Minn. Statutes 2004 352D.09

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

Combined service annuities, Minn. Statutes 2004 356.30

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

Deferred annuities, Minn. Statutes 2004 356.30

Definitions, Minn. Statutes 2004 356.46

Early retirement annuities, Minn. Statutes 2004 352.116, 2004 353.30, 2004 353.71, 2004 354A.31

Failure to request, Minn. Statutes 2004 352D.09

First payment, time, Minn. Statutes 2004 352D.06

Forms, Minn. Statutes 2004 352D.09

Minnesota State Retirement System, duties, Minn. Statutes 2004 352D.09

Optional annuities, Minn. Statutes 2004 356.46

Partial value annuities, Minn. Statutes 2004 352D.06

Payment, date, Minn. Statutes 2004 356.40

Postretirement annuities, Minn. Statutes 2004 352D.06

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

Simultaneous payment of survivor benefits, Minn. Statutes 2004 356.40

Application of law

Combined service annuities, Minn. Statutes 2004 356.30

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

Employee contributions, Minn. Statutes 2004 356.62

Insurance or insurance companies law, exclusion, Minn. Statutes 2004 352.16

Omitted deductions, Minn. Statutes 2004 352D.02

Termination of plan or fund, Minn. Statutes 2004 356.001

Appropriations to, withholding, Minn. Statutes 2004 356.219

Assets

Definitions, Minn. Statutes 2004 356.219, 2004 356.63

Interpretation of law, Minn. Statutes 2004 356.63

Investment diversification, Minn. Statutes 2004 356A.06

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

Unneeded assets, certification, Minn. Statutes 2004 11A.23

Beneficiaries, payments to

Benefit distribution upon plan termination, Minn. Statutes 2004 356.001

Death benefits, Minn. Statutes 2004 352D.075

Benefits

Abandoned amounts, disposition, Minn. Statutes 2004 356.65

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

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

Death benefits, Minn. Statutes 2004 352D.075

Definitions, Minn. Statutes 2004 356A.01

Disability benefits, Minn. Statutes 2004 352D.065, 2004 356.302, 2004 356.41, 2004 356.46

Eligible rollover distributions, Minn. Statutes 2004 356.635

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

Internal Revenue Code compliance, Minn. Statutes 2004 356.635

Members' nonforfeitable interest, Minn. Statutes 2004 356.001

Payment, date, Minn. Statutes 2004 356.40

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

Survivor benefits, Minn. Statutes 2004 356.303, 2004 356.41

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

Termination or denial, appeals, Minn. Statutes 2004 352.031

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

Interest rate, Minn. Statutes 2004 352D.05

Prior service credit, Minn. Statutes 2004 352D.11, 2004 356.30

Refund repayments, Minn. Statutes 2004 352D.05, 2004 352D.12

Service credit, wrongful discharges, Minn. Statutes 2004 356.50

Certificates and certification

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

Chief administrative officer, duties, see Executive director under MINNESOTA STATE RETIREMENT SYSTEM (MSRS)

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

Definitions, Minn. Statutes 2004 356.302, 2004 356.303

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

Contested cases, adverse determination of eligibility

Benefits, or other rights, Minn. Statutes 2004 356A.07

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

Contributions to more than one public retirement plan

Interpretation of law, Minn. Statutes 2004 353.01

Restrictions, Minn. Statutes 2004 354.094

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 employees

Death caused by surviving beneficiary, Minn. Statutes 2004 356.406

Definitions, Minn. Statutes 2004 352D.015, 2004 356.406, 2004 356.62, 2004 356A.01

Generally, Minn. Statutes 2004 352D.02

Marriage dissolution actions, Minn. Statutes 2004 356.49

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

Payments to, benefit distribution upon plan termination, Minn. Statutes 2004 356.001

Reports received, Minn. Statutes 2004 352D.09, 2004 356.62, 2004 356A.07

Covered governmental entity

Defined, Minn. Statutes 2004 356A.01

Duties, see Employers under this topic

Custodian bank accounts, establishment, Minn. Statutes 2004 356.001

Data, access, marriage dissolution actions, Minn. Statutes 2004 356.49

Death benefits, Minn. Statutes 2004 352D.075

Decedents estates, payments to, death benefits, Minn. Statutes 2004 352D.075

Dedicated fund

Assets defined as, Minn. Statutes 2004 356.63

Credits to, abandoned contributions, annuities, or benefits, Minn. Statutes 2004 356.65

Uses, Minn. Statutes 2004 356.63

Deferred annuities

Combined service annuities, augmentation, Minn. Statutes 2004 356.30

Definitions

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

Employee contribution pick up, Minn. Statutes 2004 356.62

Generally, Minn. Statutes 2004 352D.015

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

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

Disability benefits

Adjustments, certain recipients, Minn. Statutes 2004 356.41

Combined service disability benefits, Minn. Statutes 2004 356.302

Definitions, Minn. Statutes 2004 356.46

Generally, Minn. Statutes 2004 352D.065

Disclosure, fiduciaries

Felony convictions, Minn. Statutes 2004 356A.03

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

Dissolution of marriage

Retirement benefits or rights, Minn. Statutes 2004 356.49

Early retirement

Actuarial valuations, Minn. Statutes 2004 353.30

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

Eligibility, Minn. Statutes 2004 353.30

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

Employee contributions

Amount, Minn. Statutes 2004 352D.04, 2004 352D.11

Application of law, Minn. Statutes 2004 356.62

Deductions for administrative costs, Minn. Statutes 2004 352D.09

Definitions, Minn. Statutes 2004 352D.015, 2004 356.62

Eligibility for coverage, Minn. Statutes 2004 352D.02

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

Judges with excess service credit, Minn. Statutes 2004 352D.04, 2004 490.123

Legislators, per diem payments, Minn. Statutes 2004 352D.04

Payroll deductions, Minn. Statutes 2004 352D.04

Reports about, Minn. Statutes 2004 356.62

Salary savings leave, effect on, Minn. Statutes 2004 43A.49

Transfer of shares to postretirement investment fund, Minn. Statutes 2004 352D.06

Transfer to classified service, Minn. Statutes 2004 352D.02

Wrongful discharges, service credit, Minn. Statutes 2004 356.50

Employer contributions

Amount, Minn. Statutes 2004 352D.04, 2004 352D.11

Deductions for administrative costs, Minn. Statutes 2004 352D.09

Defined as shares, Minn. Statutes 2004 352D.015

Eligibility for coverage, Minn. Statutes 2004 352D.02

Transfer of shares to postretirement investment fund, Minn. Statutes 2004 352D.06

Transfer to classified service, Minn. Statutes 2004 352D.02

Wrongful discharges, service credit, Minn. Statutes 2004 356.50

Employers

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

Certificates and certification, proof of employment for prior service credit purchase, Minn. Statutes 2004 352D.11

Contributions, see Employer contributions under this topic

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

Reports given, employee contribution pick ups, Minn. Statutes 2004 356.62

Establishment, Minn. Statutes 2004 352D.01

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

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 352D.09, 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

Investments, Minn. Statutes 2004 356A.02, 2004 356A.06

Prohibited transactions, Minn. Statutes 2004 356A.06

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

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

Financial reports, copies to members, Minn. Statutes 2004 356A.07

Former members, marriage dissolution actions

Information requirements, Minn. Statutes 2004 356.49

Funds and accounts

Custodian bank accounts, Minn. Statutes 2004 356.001

Dedicated fund, Minn. Statutes 2004 356.63

Small balance accounts, Minn. Statutes 2004 352D.09

Valuation of accounts, Minn. Statutes 2004 352D.05, 2004 352D.06

Governing board of a pension plan

Defined, Minn. Statutes 2004 356A.01

Generally, see Board of directors under MINNESOTA STATE RETIREMENT SYSTEM (MSRS)

Governing body rules and policies

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

Interest rates

Forfeited service, refund repayments, Minn. Statutes 2004 356.44

Prior service credit purchase, Minn. Statutes 2004 352D.11

Refund repayments, Minn. Statutes 2004 352D.05

Interpretation of law

Investments, Minn. Statutes 2004 356.63

Refund repayments, Minn. Statutes 2004 356.44

Termination of plan or fund, Minn. Statutes 2004 356.001

Investment of funds

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

Interpretation of law, Minn. Statutes 2004 356.63

Options, see Accounts under SUPPLEMENTAL INVESTMENT FUND

Policy statement, Minn. Statutes 2004 356.219

Reports about, Minn. Statutes 2004 356.219

Requirements, generally, Minn. Statutes 2004 352D.04, 2004 356A.06

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

Liability

Cofiduciaries, Minn. Statutes 2004 356A.10

Defined, Minn. Statutes 2004 356A.01

Mail and mailing

Benefit distribution notice, Minn. Statutes 2004 356.001

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

Meetings, see OPEN MEETING LAW

Members, see Covered employees under this topic

Normal retirement annuities, see Annuities under this topic

Notice given

Benefit distribution, Minn. Statutes 2004 356.001

Investment restrictions, Minn. Statutes 2004 356A.06

Notice received

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

Members, proof of death, Minn. Statutes 2004 356.001

Payments by

Administrative fees, Minn. Statutes 2004 352D.09

Allowable expenses, Minn. Statutes 2004 356.001

Benefit distribution upon plan termination, Minn. Statutes 2004 356.001

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

Payroll deductions, Minn. Statutes 2004 352D.02, 2004 352D.04

Plan documents

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

Defined, Minn. Statutes 2004 356A.01

Portability with other retirement plans

Elective state officers retirement plan, Minn. Statutes 2004 352C.051

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

Teachers Retirement Association, Minn. Statutes 2004 354.60

Teachers retirement, Minneapolis, Saint Paul, and Duluth, Minn. Statutes 2004 354A.39

Transfer of prior service contributions, Minn. Statutes 2004 352D.12

Vesting portability, Minn. Statutes 2004 352D.085

Prior service contributions, Minn. Statutes 2004 352D.12

Prior service credit, purchases

Chief administrative officer, duties, Minn. Statutes 2004 356.551

Generally, Minn. Statutes 2004 352D.11

Payment amount, determination, Minn. Statutes 2004 352D.11, 2004 356.551

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

Reserves, Minn. Statutes 2004 356.30

Purpose, Minn. Statutes 2004 356.001

Records and record keeping

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

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

Refunds

Application for, Minn. Statutes 2004 352D.05, 2004 352D.09

Excess employee contributions after transfer to classified service, Minn. Statutes 2004 352D.02

Failure to request, Minn. Statutes 2004 352D.09

Forms, Minn. Statutes 2004 352D.09

Generally, Minn. Statutes 2004 352D.05

Minnesota State Retirement System, duties, Minn. Statutes 2004 352D.09

Repayment to

Combined service annuities, Minn. Statutes 2004 356.30

Elective state officers retirement plan, Minn. Statutes 2004 352C.051

Forfeited service credit, Minn. Statutes 2004 356.44

Generally, Minn. Statutes 2004 352D.05, 2004 352D.12

Individual retirement accounts, using, Minn. Statutes 2004 356.441

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

Teachers Retirement Association, Minn. Statutes 2004 354.50

Reports given

Investment of funds, Minn. Statutes 2004 356.219

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

State auditor, duties, Minn. Statutes 2004 356.219

Reserves, prior service credit purchases, Minn. Statutes 2004 356.30

Retirement annuities, see Annuities under this topic

Retirement plan alternatives

Community colleges personnel, Minn. Statutes 2004 352D.02

Constitutional officers, Minn. Statutes 2004 352C.011, 2004 352D.02

Higher Education Services Office personnel, Minn. Statutes 2004 352D.02

Legislators, Minn. Statutes 2004 3A.07, 2004 352D.02

Minnesota State Colleges and Universities (MnSCU) personnel, Minn. Statutes 2004 352D.02

State universities personnel, Minn. Statutes 2004 352D.02

Technical colleges personnel, Minn. Statutes 2004 352D.02

Rule of 90, eligibility, Minn. Statutes 2004 353.30

Salary savings leave, effect, Minn. Statutes 2004 43A.49

Service credit

Combined service annuities, Minn. Statutes 2004 356.30

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

Forfeited service, refund repayments, Minn. Statutes 2004 356.44

Restored service credit, Minn. Statutes 2004 356.44

Wrongful discharges, Minn. Statutes 2004 356.50

Spouses, retirement annuities, Minn. Statutes 2004 356.46

State aid, withholding

Investment reporting noncompliance, Minn. Statutes 2004 356.219

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

Supplemental investment fund

Account changes or transfers, effective date, Minn. Statutes 2004 352D.04

Minnesota State Retirement System, Minn. Statutes 2004 352D.04, 2004 352D.09

Prior service credit purchase, Minn. Statutes 2004 352D.11

Purchase of shares, Minn. Statutes 2004 352D.02 to 2004 352D.04

Redemption of shares, Minn. Statutes 2004 352D.05, 2004 352D.09

Transfer of shares to postretirement investment fund, Minn. Statutes 2004 352D.06

Surviving child, Minn. Statutes 2004 356.303, 2004 356.41

Surviving spouse coverage term certain, Minn. Statutes 2004 352D.075

Surviving spouses, Minn. Statutes 2004 356.303, 2004 356.41

Survivor benefits

Adjustments, certain recipients, Minn. Statutes 2004 356.41

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

Combined service survivor benefits, Minn. Statutes 2004 356.303

Definitions, Minn. Statutes 2004 356.303, 2004 356.406

Simultaneous payment of retirement annuities, Minn. Statutes 2004 356.40

Survivors, defined, Minn. Statutes 2004 356.406

Termination of plan or fund, Minn. Statutes 2004 356.001

Transfer of position to classified service, Minn. Statutes 2004 352D.02

Vesting requirements

Portability with other retirement plans, Minn. Statutes 2004 352D.085

Service credit, see same under this topic

Transfer to classified service, Minn. Statutes 2004 352D.02

Violations and penalties

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

Investment reporting, noncompliance, Minn. Statutes 2004 356.219

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

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

Waivers, state aid or appropriations

Withholding for investment reporting, Minn. Statutes 2004 356.219

Withdrawals, see Refunds under this topic

Wrongful discharges, Minn. Statutes 2004 356.50