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Office of the Revisor of Statutes

2005 Minnesota Statutes Index (topics)

DULUTH TEACHERS RETIREMENT FUND ASSOCIATION (DTRFA)

See also MINNEAPOLIS TEACHERS RETIREMENT FUND ASSOCIATION (MTRFA); SAINT PAUL TEACHERS RETIREMENT FUND ASSOCIATION (STPTRFA); TEACHERS

Accounting and bookkeeping

Financial and actuarial reporting practices, Minn. Statutes 2005 16A.055, 2005 356.20, 2005 356.215

Refund repayments, Minn. Statutes 2005 356.441

Accumulated contributions

Abandoned amounts, disposition, Minn. Statutes 2005 356.65

Accumulated deductions, see Refunds under this topic

Actuarial valuations

Alternative valuations, Minn. Statutes 2005 356.23

Copies, Minn. Statutes 2005 356A.07

Costs, payment, Minn. Statutes 2005 356.214

Definitions, Minn. Statutes 2005 354A.011, 2005 356.215

Early retirement annuities, Minn. Statutes 2005 354A.31

Employee/employer contributions, changes in, Minn. Statutes 2005 353.27

Financial reporting, Minn. Statutes 2005 356.20

Generally, Minn. Statutes 2005 356.214, 2005 356.215

Legislature, rights, Minn. Statutes 2005 356.22

Optional annuities, Minn. Statutes 2005 354A.32, 2005 354A.33

Quadrennial projection valuations, Minn. Statutes 2005 16A.055, 2005 356.215

Reports about, Minn. Statutes 2005 354A.021, 2005 356.215

Requirements, Minn. Statutes 2005 354A.41

Supplemental actuarial valuations, Minn. Statutes 2005 356.23

Survivor benefits, Minn. Statutes 2005 354A.35

Actuaries

Actuarial valuations, see same under this topic

Approved actuaries, Minn. Statutes 2005 354A.011, 2005 356.214, 2005 356.215

Contracts, Minn. Statutes 2005 354A.021, 2005 356.214

Duties, Minn. Statutes 2005 354A.021, 2005 356.214

Administration

Coordinated program, Minn. Statutes 2005 354A.41

Expenses, Minn. Statutes 2005 356.215

Proposed legislation, Minn. Statutes 2005 356B.05

Age of retirement

Combined service disability benefits, Minn. Statutes 2005 356.302

Coordinated members, generally, Minn. Statutes 2005 354A.31

Early retirement, Minn. Statutes 2005 354A.31

Mandatory retirement, Minn. Statutes 2005 354A.21

Normal retirement age, Minn. Statutes 2005 353.01, 2005 354A.011, 2005 356.403, 2005 356.82

Proportionate retirement annuities, Minn. Statutes 2005 356.32

Survivor benefits, Minn. Statutes 2005 354A.35

Annuities

Abandoned amounts, disposition, Minn. Statutes 2005 356.65

Assignment, Minn. Statutes 2005 354A.11

Automatic deposits, Minn. Statutes 2005 356.401

Bounce back annuities, Minn. Statutes 2005 354A.32

Creditors remedies, use, Minn. Statutes 2005 354A.11

Deferred annuities, Minn. Statutes 2005 354A.35, 2005 354A.37, 2005 356.30

Early retirement, see same under this topic

Estate taxes, exemption, Minn. Statutes 2005 354A.11

Exemption from process, Minn. Statutes 2005 356.401

Generally, see Retirement annuities under this topic

Joint and survivor annuities, Minn. Statutes 2005 354A.32, 2005 354A.35

Normal retirement annuities, see Retirement annuities under this topic

Optional annuities, see same under this topic

Payment, date, Minn. Statutes 2005 356.40

Proportionate retirement annuities, Minn. Statutes 2005 356.62

Qualified annuities, using for refund repayments, Minn. Statutes 2005 356.441

Reduced retirement annuities, see Early retirement under this topic

Service credit purchase procedures, strike periods, Minn. Statutes 2005 356.195

Appropriations to, withholding

Investment reporting noncompliance, Minn. Statutes 2005 356.219

Approvals by, disability benefit payments, Minn. Statutes 2005 354A.36

Articles of incorporation

Amendments, Minn. Statutes 2005 354A.12

Defined as plan documents, Minn. Statutes 2005 356A.01

Updating of, Minn. Statutes 2005 354A.021

Assets

Definitions, Minn. Statutes 2005 356.215, 2005 356.219, 2005 356.63

Investment diversification, Minn. Statutes 2005 356A.06

Market valuation method, Minn. Statutes 2005 356.215

Title, holding, Minn. Statutes 2005 356A.06

Assignments, annuities or benefits, Minn. Statutes 2005 354A.11

Attachment, annuities or benefits, Minn. Statutes 2005 354A.11

Audits and examinations, Minn. Statutes 2005 354A.021, 2005 356.20

Beneficiaries

Data, classification, disclosure, Minn. Statutes 2005 13.632

Designation, Minn. Statutes 2005 354A.011

Payments to

Benefit distribution upon plan termination, Minn. Statutes 2005 356.001

Guaranteed refund annuity, Minn. Statutes 2005 354A.32

Optional annuities, lump sum payments, Minn. Statutes 2005 354A.34

Postretirement adjustments, unpaid amounts, Minn. Statutes 2005 356.42

Reemployment earnings limitation, excess amounts, Minn. Statutes 2005 356.47

Refunds after death, Minn. Statutes 2005 354A.35

Rollover election, Minn. Statutes 2005 356.47

Survivor benefits, Minn. Statutes 2005 354A.35

Benefits

Abandoned amounts, disposition, Minn. Statutes 2005 356.65

Assignment, Minn. Statutes 2005 354A.11

Automatic deposits, Minn. Statutes 2005 356.401

Benefit provisions summary, Minn. Statutes 2005 356A.07

Creditors remedies, use, Minn. Statutes 2005 354A.11

Definitions, Minn. Statutes 2005 354A.011, 2005 356A.01

Disability benefits, see same under this topic

Eligible rollover distributions, Minn. Statutes 2005 356.635

Estate taxes, exemption, Minn. Statutes 2005 354A.11

Exemption from process, Minn. Statutes 2005 356.401

Fiduciaries, duties, Minn. Statutes 2005 356A.02

Internal Revenue Code compliance, Minn. Statutes 2005 356.635

Maximum benefit limitations, Minn. Statutes 2005 356.611

Members' nonforfeitable interest, Minn. Statutes 2005 356.001

Payment, date, Minn. Statutes 2005 356.40

Survivor benefits, see same under this topic

Termination of plan or fund, procedures, Minn. Statutes 2005 356.001

Board of trustees

Designation by, Minn. Statutes 2005 356A.06

Determination by, postretirement adjustments, Minn. Statutes 2005 354A.27

Duties, generally, Minn. Statutes 2005 354A.021

Members

Defined as fiduciaries, Minn. Statutes 2005 356A.02

Fiduciaries, see same under this topic

Open meetings, Minn. Statutes 2005 356A.08

Bounce back annuities, Minn. Statutes 2005 354A.32

Breach of fiduciary duty

Cofiduciaries, liability, Minn. Statutes 2005 356A.10

Generally, Minn. Statutes 2005 356A.09

Indemnification, Minn. Statutes 2005 356A.11

Lawsuits, Minn. Statutes 2005 356A.12

Buybacks

Prior service credit, Minn. Statutes 2005 356.30

Refund repayments, Minn. Statutes 2005 354A.38

Service credit, wrongful discharges, Minn. Statutes 2005 356.50

Service credit purchase procedures, strike periods, Minn. Statutes 2005 356.195

Bylaws, Minn. Statutes 2005 354A.021, 2005 354A.12, 2005 356A.01

Certificates and certification

Economic interest statements, list of filings, Minn. Statutes 2005 356A.06

Payroll deductions, shortages, Minn. Statutes 2005 354A.12

Timing of reports, Minn. Statutes 2005 356.219

Certifying to

Leaves of absence, Minn. Statutes 2005 354A.095, 2005 354A.096

Optional annuity beneficiaries, death, Minn. Statutes 2005 354A.32

Chief administrative officer

Definitions, Minn. Statutes 2005 356A.01, 2005 356A.02

Fiduciaries, see same under this topic

Prior service credit purchases, duties, Minn. Statutes 2005 356.551

Child support, income withholding, Minn. Statutes 2005 354A.11

Cofiduciaries

Duties, generally, Minn. Statutes 2005 356A.10

Liability, Minn. Statutes 2005 356A.10

Service of process on, Minn. Statutes 2005 356A.12

Combined service annuities, Minn. Statutes 2005 356.30

Combined service disability benefits, Minn. Statutes 2005 356.302

Combined service survivor benefits, Minn. Statutes 2005 356.303

Compensation and salaries

Definitions, Minn. Statutes 2005 354A.011, 2005 354A.31, 2005 356.611

Fiduciaries, Minn. Statutes 2005 356A.06, 2005 356A.08

Contested cases

Adverse determination of eligibility, benefits, or other rights, Minn. Statutes 2005 356A.07

Continuing education, fiduciaries, Minn. Statutes 2005 356A.13

Contracts, actuarial services, Minn. Statutes 2005 354A.021

Contributions to more than one public retirement plan

Exclusion by other plans, Minn. Statutes 2005 353.01

Restrictions, Minn. Statutes 2005 354.094, 2005 354A.091

Coordinated members

Defined, Minn. Statutes 2005 354A.011

Postretirement adjustments, Minn. Statutes 2005 356.42

Reemployment following termination, improved benefits, eligibility, Minn. Statutes 2005 354A.31

Coordinated program

Administration, Minn. Statutes 2005 354A.41

Definitions, Minn. Statutes 2005 354A.011

Establishment, Minn. Statutes 2005 354A.24

Generally, Minn. Statutes 2005 354A.31 to 2005 354A.41

Retirement annuities, see same under this topic

Copies, plan documents, summaries, and reports, Minn. Statutes 2005 356A.07

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

Creditors remedies

Annuities or benefits, use, Minn. Statutes 2005 354A.11

Custodian bank accounts, establishment, Minn. Statutes 2005 356.001

Data

Access, marriage dissolution actions, Minn. Statutes 2005 356.49

Classification, disclosure, Minn. Statutes 2005 13.632

Decedents estates

Designated beneficiaries defined as, Minn. Statutes 2005 354A.011

Payments to, Minn. Statutes 2005 354A.34, 2005 354A.35, 2005 356.42, 2005 356.47

Dedicated fund, uses, Minn. Statutes 2005 356.63

Deferred annuities

Augmentation, Minn. Statutes 2005 354A.37, 2005 356.30

Generally, Minn. Statutes 2005 354A.37

Survivor benefits, Minn. Statutes 2005 354A.35

Deferred compensation, see STATE DEFERRED COMPENSATION PLAN

Definitions

Actuarial valuations, Minn. Statutes 2005 356.215

Coordinated program retirement benefits, Minn. Statutes 2005 354A.31

Employee contribution pick up, Minn. Statutes 2005 356.62

Loss of survivor benefits, Minn. Statutes 2005 356.406

Part-time teachers, Minn. Statutes 2005 354A.094

Public Employees Retirement Association, Minn. Statutes 2005 353.01

Public pension fiduciary responsibility, Minn. Statutes 2005 356A.01, 2005 356A.02, 2005 356A.06

Public pension plan assets, Minn. Statutes 2005 356.63

Refunds, Minn. Statutes 2005 354A.37

Retirement annuity application procedure, Minn. Statutes 2005 356.46

Retirement systems, generally, Minn. Statutes 2005 356.62

Social Security law, Minn. Statutes 2005 355.01

Survivor benefits, Minn. Statutes 2005 354A.35

Teachers retirement, Minneapolis, Saint Paul, and Duluth, Minn. Statutes 2005 354A.011, 2005 354A.021

Dependent children

Defined, Minn. Statutes 2005 354A.011

Survivor benefits, see same under this topic

Depositories, designation, Minn. Statutes 2005 356A.06

Disability benefits

Accrual, Minn. Statutes 2005 354A.36

Amount, computation, Minn. Statutes 2005 354A.36

Application for, Minn. Statutes 2005 354A.36

Average salary, Minn. Statutes 2005 354A.36

Board of trustees, duties, Minn. Statutes 2005 354A.36

Combined service disability benefits, Minn. Statutes 2005 356.302

Definitions, Minn. Statutes 2005 354A.011, 2005 356.46

Discontinuation of benefits, verification, Minn. Statutes 2005 354A.36

Employment leave of absence status, Minn. Statutes 2005 354A.36

Health insurance premiums, withholding, Minn. Statutes 2005 356.87

Medical examinations, Minn. Statutes 2005 354A.36

Medical leave, payment during, Minn. Statutes 2005 354A.096

Normal retirement age status, Minn. Statutes 2005 354A.36

Offsets, Minn. Statutes 2005 354A.36

Optional annuities, election of, Minn. Statutes 2005 354A.36

Payment, time, Minn. Statutes 2005 354A.36

Postretirement adjustments, Minn. Statutes 2005 354A.27, 2005 356.42

Reports about, Minn. Statutes 2005 354A.36

Return to teaching service, retirement fund deductions, Minn. Statutes 2005 354A.36

Service credit, Minn. Statutes 2005 354A.36

Supplemental needs trusts, Minn. Statutes 2005 356.465

Disclosure

Actuarial valuations, Minn. Statutes 2005 356.215

Fiduciaries, Minn. Statutes 2005 356A.03, 2005 356A.06

Financial reporting requirements, Minn. Statutes 2005 356.20

Dissolution of marriage

Division of property, Minn. Statutes 2005 354A.11

Retirement benefits or rights, information regarding, Minn. Statutes 2005 356.49

Early retirement

Actuarial reduction, Minn. Statutes 2005 352.116

Actuarial valuations, Minn. Statutes 2005 353.30

Coverage by more than one plan, Minn. Statutes 2005 353.71

Eligibility, Minn. Statutes 2005 353.30

Generally, Minn. Statutes 2005 354A.31

Economic interest statements, fiduciaries, Minn. Statutes 2005 356A.06

Employee contributions, see Member contributions under this topic

Changes in, Minn. Statutes 2005 353.27

Employees of the retirement plan

Defined as teachers, Minn. Statutes 2005 354A.011

Indemnification, breach of fiduciary duty, Minn. Statutes 2005 356A.11

Employer contributions

Additional employer contributions, Minn. Statutes 2005 354A.12

Amount, generally, Minn. Statutes 2005 354A.12

Changes in, Minn. Statutes 2005 353.27

Coordinated members, Minn. Statutes 2005 354A.12

Delinquent contributions, interest, Minn. Statutes 2005 354A.12

Extended leaves of absence, Minn. Statutes 2005 354A.091

Generally, Minn. Statutes 2005 354A.12

Maternity leave, Minn. Statutes 2005 354A.095

Medical leave, Minn. Statutes 2005 354A.096

Members receiving temporary workers' compensation payments, Minn. Statutes 2005 354A.108

Military or uniformed service credit purchase, Minn. Statutes 2005 354A.093

Parental/parenting leave, Minn. Statutes 2005 354A.095

Part-time teachers, Minn. Statutes 2005 122A.47, 2005 354A.094

Property tax levies, use, Minn. Statutes 2005 354A.12

Rate changes, school aid adjustments due to, Minn. Statutes 2005 127A.50

Sabbatical leave, Minn. Statutes 2005 354A.092

Social Security taxes, Minn. Statutes 2005 354A.12

Wrongful discharges, service credit, Minn. Statutes 2005 356.50

Employers

Benefit provision summaries, duties, Minn. Statutes 2005 356A.07

Certificates and certification, Minn. Statutes 2005 354A.095, 2005 354A.096

Contributions, see Employer contributions under this topic

Payments by, Minn. Statutes 2005 356.551

Payroll deductions, remittance, shortages, liability, Minn. Statutes 2005 354A.12

Reports given, Minn. Statutes 2005 354A.12, 2005 354A.31, 2005 356.62

Reports received, financial reports, Minn. Statutes 2005 356.20

Employing units, see Employers under this topic

Established, Minn. Statutes 2005 354A.021

Estate taxes, annuities or benefits, Minn. Statutes 2005 354A.11

Exclusions from coverage

Members of other teacher retirement plans, Minn. Statutes 2005 354A.011

Execution (creditors remedies)

Annuities or benefits, exemption, Minn. Statutes 2005 354A.11

Experience studies, Minn. Statutes 2005 354A.021, 2005 356.214, 2005 356.215

Extended leaves of absence

Generally, Minn. Statutes 2005 354A.091

Higher education supplemental retirement plan members, Minn. Statutes 2005 136F.43

Fiduciaries

Activities, generally, Minn. Statutes 2005 356A.02

Assets, title, Minn. Statutes 2005 356A.06

Breach of conduct or duties, Minn. Statutes 2005 356A.09 to 2005 356A.12

Compensation and salaries, Minn. Statutes 2005 356A.06, 2005 356A.08

Continuing education, Minn. Statutes 2005 356A.13

Definitions, Minn. Statutes 2005 356A.01

Direct or indirect profits, Minn. Statutes 2005 356A.06

Disclosure, Minn. Statutes 2005 356A.03, 2005 356A.06

Duties, Minn. Statutes 2005 354A.021, 2005 356A.02, 2005 356A.04, 2005 356A.05

Economic interest statements, Minn. Statutes 2005 356A.06

Felony violations, documentation, service prohibition, Minn. Statutes 2005 356A.03

Generally, Minn. Statutes 2005 356A.01 to 2005 356A.13

Investment of funds, see same under this topic

Prohibited transactions, Minn. Statutes 2005 356A.06

Service of process on, Minn. Statutes 2005 356A.12

Standard of conduct, Minn. Statutes 2005 356A.04

Filing with

Beneficiaries, designation form, Minn. Statutes 2005 354A.011

Disability benefit applications, Minn. Statutes 2005 354A.36

Part-time teaching agreements, Minn. Statutes 2005 354A.094

Postretirement adjustments, Minn. Statutes 2005 356.42

Refund applications, Minn. Statutes 2005 354A.37

Retirement annuity applications, Minn. Statutes 2005 354A.31, 2005 356.32

Survivor benefits, Minn. Statutes 2005 354A.35

Financial reports

Alternative reports, Minn. Statutes 2005 356.23

Copies, distribution, Minn. Statutes 2005 356.20, 2005 356A.07

Requirements, generally, Minn. Statutes 2005 356.20

Fines, members' data reports, violations, Minn. Statutes 2005 354A.12

Former members

Marriage dissolution actions, Minn. Statutes 2005 356.49

Reemployment following termination, improved benefits, eligibility, Minn. Statutes 2005 354A.31

Forms

Beneficiaries, designation, Minn. Statutes 2005 354A.011

Postretirement adjustments, optional payment schedule, Minn. Statutes 2005 356.42

Proportionate retirement annuities, applications, Minn. Statutes 2005 356.32

Reemployment earnings limitation, excess amounts, Minn. Statutes 2005 356.47

Survivor benefits, Minn. Statutes 2005 354A.35

Funds and accounts

Custodian bank accounts, Minn. Statutes 2005 356.001

Dedicated fund, Minn. Statutes 2005 356.63

Retirement fund, Minn. Statutes 2005 354A.021, 2005 354A.09, 2005 356.65

Tax sheltered annuity fund, Minn. Statutes 2005 354A.021

Garnishment, annuities or benefits, Minn. Statutes 2005 354A.11

Governing board of a pension plan, see Board of trustees under this topic

Governing body rules and policies

Defined as plan documents, Minn. Statutes 2005 356A.01

Governmental subdivisions, see Employers under this topic

Grievance awards, exclusion from salary, Minn. Statutes 2005 354A.011

Heirs, payments to, refunds after death, Minn. Statutes 2005 354A.35

Insurance, public employees program, Minn. Statutes 2005 43A.316, 2005 356.87

Interest rates

Actuarial valuations, Minn. Statutes 2005 356.215

Deferred annuities augmentation, Minn. Statutes 2005 354A.37

Forfeited service, refund repayments, Minn. Statutes 2005 356.44

Medical leave, contributions, Minn. Statutes 2005 354A.096

Military or uniformed service credit purchase, Minn. Statutes 2005 354A.093

Payroll deductions, shortages, Minn. Statutes 2005 354A.12

Reemployment earnings limitation, excess amounts, Minn. Statutes 2005 356.47

Refund repayments, Minn. Statutes 2005 354A.38

Refunds, Minn. Statutes 2005 354A.35, 2005 354A.37

Investment of funds

Authorized investments, Minn. Statutes 2005 354A.08, 2005 356.64, 2005 356A.06

Fiduciaries, duties, Minn. Statutes 2005 356A.02, 2005 356A.06

Policy statement, Minn. Statutes 2005 356.219

Reports about, Minn. Statutes 2005 356.219

Requirements, generally, Minn. Statutes 2005 356A.06

Joint and survivor annuities

Bounce back annuities, Minn. Statutes 2005 354A.32

Establishment, Minn. Statutes 2005 354A.32

Survivor benefits, modification, Minn. Statutes 2005 354A.35

Lawsuits, breach of fiduciary duty, Minn. Statutes 2005 356A.12

Leaves of absence

Extended leave, Minn. Statutes 2005 136F.43, 2005 354A.091

Maternity leave, Minn. Statutes 2005 354A.095

Medical leave, Minn. Statutes 2005 354A.096

Military or uniformed service, Minn. Statutes 2005 354A.093

Parental/parenting leave, Minn. Statutes 2005 354A.095

Sabbatical leave, Minn. Statutes 2005 354A.011, 2005 354A.092

Legal settlements, exclusion from salary, Minn. Statutes 2005 354A.011

Legislative proposals, Minn. Statutes 2005 356B.05

Liability

Cofiduciaries, Minn. Statutes 2005 356A.10

Defined, Minn. Statutes 2005 356A.01

Unfunded actuarial accrued liability, Minn. Statutes 2005 356.215, 2005 356.22

Loans

Authorized real estate investments, Minn. Statutes 2005 356.64

Local governmental entity, Duluth Teachers Retirement Fund Association defined as, Minn. Statutes 2005 354A.021

Lump sum payments, Minn. Statutes 2005 356.47

Mail and mailing

Benefit distribution notice, Minn. Statutes 2005 356.001

Retirement annuities, information, completed applications, Minn. Statutes 2005 356.46

Mandatory retirement, Minn. Statutes 2005 354A.21

Maternity leave

Certification, Minn. Statutes 2005 354A.095

Employee and employer contributions, Minn. Statutes 2005 354A.095

Prior service credit purchase, Minn. Statutes 2005 354A.095

Medical leave, Minn. Statutes 2005 354A.096

Meetings

Articles of incorporation, amendments, Minn. Statutes 2005 354A.12

Bylaws, amendments, Minn. Statutes 2005 354A.12

Open Meeting Law, see OPEN MEETING LAW

Member contributions

Definitions, Minn. Statutes 2005 356.62

Employers, pick up after 1982, Minn. Statutes 2005 356.62

Extended leaves of absence, Minn. Statutes 2005 354A.091

Federal compensation limits, Minn. Statutes 2005 356.611

Generally, Minn. Statutes 2005 354A.12

Maternity leave, Minn. Statutes 2005 354A.095

Medical leave, Minn. Statutes 2005 354A.096

Members receiving temporary workers' compensation payments, Minn. Statutes 2005 354A.108

Military or uniformed service credit purchase, Minn. Statutes 2005 354A.093

Parental/parenting leave, Minn. Statutes 2005 354A.095

Part-time teachers, Minn. Statutes 2005 354A.094

Reports about, Minn. Statutes 2005 356.62

Sabbatical leave, Minn. Statutes 2005 354A.092

Transfer to IRAP, Minn. Statutes 2005 354B.32

Wrongful discharges, service credit, Minn. Statutes 2005 356.50

Members

Actuarial valuations, Minn. Statutes 2005 353.27, 2005 356.215

Age and identity, proof, Minn. Statutes 2005 354A.31

Coordinated members, Minn. Statutes 2005 354A.011, 2005 354A.31, 2005 356.42

Data, reports, Minn. Statutes 2005 354A.12

Death caused by surviving beneficiary, loss of survivor benefits, Minn. Statutes 2005 356.406

Definitions, Minn. Statutes 2005 356.406

Eligibility, Minn. Statutes 2005 354A.05

Employment condition, Minn. Statutes 2005 354B.22

Exclusion by other plans, Minn. Statutes 2005 352.01, 2005 353.01, 2005 354.41, 2005 354A.011

Exclusions from coverage, Minn. Statutes 2005 354A.011

Marriage dissolution actions, information requirements, Minn. Statutes 2005 356.49

Notice received, member contributions, Minn. Statutes 2005 354B.32

Payments by, Minn. Statutes 2005 356.551

Payments to, Minn. Statutes 2005 356.001

Proof of death, notice received, Minn. Statutes 2005 356.001

Reports received, Minn. Statutes 2005 356.20, 2005 356.47, 2005 356.62, 2005 356A.07

Representatives of, application for annuities, Minn. Statutes 2005 354A.31

Substitute teachers, members acting as, Minn. Statutes 2005 354A.094

Military or uniformed service leave of absence, Minn. Statutes 2005 354A.093, 2005 354A.097

Municipal charter provisions

Defined as plan documents, Minn. Statutes 2005 356A.01

Municipal ordinance provisions

Defined as plan documents, Minn. Statutes 2005 356A.01

Normal retirement annuities, see Retirement annuities under this topic

Notice given

Benefit distribution, Minn. Statutes 2005 356.001

Investment restrictions, Minn. Statutes 2005 356A.06

Payroll deductions, shortages, Minn. Statutes 2005 354A.12

Optional annuities

Actuarial valuations, Minn. Statutes 2005 354A.32

Bounce back annuities, Minn. Statutes 2005 354A.32

Definitions, Minn. Statutes 2005 356.46

Disability benefits, see same under this topic

Establishment, Minn. Statutes 2005 354A.32

Guaranteed refund annuity, Minn. Statutes 2005 354A.32

Information summaries, distribution, Minn. Statutes 2005 356.46

Joint and survivor annuities, Minn. Statutes 2005 354A.32, 2005 354A.35

Lump sum payments, Minn. Statutes 2005 354A.34

Pensions and retirement commission, duties, Minn. Statutes 2005 354A.32

Social Security leveling adjustment option, Minn. Statutes 2005 354A.33

Supplemental needs trusts, Minn. Statutes 2005 356.465

Term certain annuities, Minn. Statutes 2005 354A.32

Organization and governance, Minn. Statutes 2005 354A.021

Parental/parenting leave

Generally, Minn. Statutes 2005 354A.095

Prior service credit purchase, Minn. Statutes 2005 354A.095

Part-time teachers

Employee and employer contributions, Minn. Statutes 2005 122A.47

Requirements, generally, Minn. Statutes 2005 354A.094

Payments by

Actuarial costs, Minn. Statutes 2005 356.214

Allowable expenses, Minn. Statutes 2005 356.001

Audit and examination costs, Minn. Statutes 2005 354A.021

Benefit distribution upon plan termination, Minn. Statutes 2005 356.001

Fiduciaries, duties, Minn. Statutes 2005 356A.02

Health insurance premiums, Minn. Statutes 2005 356.87

Payments to, health insurance

Administrative expenses, Minn. Statutes 2005 356.87

Payroll deductions, Minn. Statutes 2005 354A.12

Plan documents

Copies to members, Minn. Statutes 2005 356A.07

Defined, Minn. Statutes 2005 356A.01

Portability with other retirement plans

Legislators retirement plan, Minn. Statutes 2005 3A.12

Minneapolis employees retirement fund, Minn. Statutes 2005 422A.16

Minneapolis Teachers Retirement Fund Association, Minn. Statutes 2005 354A.39

Minnesota State Retirement System, Minn. Statutes 2005 352.72

Public Employees Retirement Association, Minn. Statutes 2005 353.71

Saint Paul Teachers Retirement Fund Association, Minn. Statutes 2005 354A.39

Teachers Retirement Association, Minn. Statutes 2005 354.60

Unclassified employees retirement plan, Minn. Statutes 2005 352D.12

Vesting portability, Minn. Statutes 2005 354A.39

Postretirement adjustments

Board of trustees, duties, Minn. Statutes 2005 354A.27

Eligibility, Minn. Statutes 2005 354A.27, 2005 356.42

Lump-sum payments, conversion to monthly annuity, Minn. Statutes 2005 356.431

Optional payment schedule, Minn. Statutes 2005 356.42

Payment, amount, time, Minn. Statutes 2005 354A.27, 2005 356.42

Refusal to accept, notice, Minn. Statutes 2005 356.42

Surplus investment earnings additional postretirement increase, Minn. Statutes 2005 354A.27

Postretirement income, reports about, Minn. Statutes 2005 354A.31

Prior service contributions

Transfer to unclassified employees retirement plan, Minn. Statutes 2005 352D.12

Prior service credit

Purchases

Chief administrative officer, duties, Minn. Statutes 2005 356.551

Maternity leave, see same under this topic

Military or uniformed service, Minn. Statutes 2005 354A.093, 2005 354A.097

Payment amount, determination, Minn. Statutes 2005 356.551

Post-July 1, 2003, Minn. Statutes 2005 356.551

Reserves requirements, Minn. Statutes 2005 356.30

Technical colleges faculty, transfer of coverage, effect, Minn. Statutes 2005 354B.21

Proportionate retirement annuities, Minn. Statutes 2005 356.32

Public employees insurance program, Minn. Statutes 2005 43A.316, 2005 356.87

Purpose, Minn. Statutes 2005 356.001

Real property, authority to accept or invest in, Minn. Statutes 2005 354A.08

Recommendations by, proposed legislation, Minn. Statutes 2005 356B.05

Records and record keeping

Fiduciaries, duties, Minn. Statutes 2005 356A.02

Investments, liquidity documentation, Minn. Statutes 2005 356A.06

Optional annuities, Minn. Statutes 2005 354A.32, 2005 354A.33

Reemployment earnings limitation, excess amounts, Minn. Statutes 2005 356.47

Reduced retirement annuity, see Early retirement under this topic

Reemployment earnings limitation, Minn. Statutes 2005 354A.31, 2005 356.47

Refunds

Amount, computation, interest, Minn. Statutes 2005 354A.37

Amounts up to 1,500 dollars, Minn. Statutes 2005 354A.35

Application for, Minn. Statutes 2005 354A.37

Automatic deposits, Minn. Statutes 2005 356.401

Death before retirement, Minn. Statutes 2005 354A.35

Deferred annuities, Minn. Statutes 2005 354A.35, 2005 354A.37, 2005 356.30

Eligibility, Minn. Statutes 2005 354A.37

Failure to request, Minn. Statutes 2005 354A.37

Guaranteed refund annuity, Minn. Statutes 2005 354A.32

Interest rates, Minn. Statutes 2005 354A.35

Normal retirement age, certain refunds, Minn. Statutes 2005 354A.37

Payment, time, Minn. Statutes 2005 354A.37

Repayment to

Combined service annuities, Minn. Statutes 2005 356.30

Forfeited service credit, Minn. Statutes 2005 356.44

Generally, Minn. Statutes 2005 354A.38

Individual retirement accounts, using, Minn. Statutes 2005 356.441

Interest rates, Minn. Statutes 2005 354A.38

Legislators retirement plan, Minn. Statutes 2005 3A.12

Minneapolis employees retirement fund, Minn. Statutes 2005 422A.22

Minnesota State Retirement System, Minn. Statutes 2005 352.72

Public Employees Retirement Association, Minn. Statutes 2005 353.71

Qualified annuities, using, Minn. Statutes 2005 356.441

Requirements, Minn. Statutes 2005 356.441

Service credit, effect on, Minn. Statutes 2005 354A.37

Teachers Retirement Association, Minn. Statutes 2005 354.50

Unclassified employees retirement plan, Minn. Statutes 2005 352D.12

Service credit termination, Minn. Statutes 2005 354A.38

Reports given

Actuarial valuations, Minn. Statutes 2005 353.27, 2005 354A.021, 2005 356.215

Articles of incorporation, proposed amendments, Minn. Statutes 2005 354A.12

Bylaws, proposed amendments, Minn. Statutes 2005 354A.12

Experience studies, Minn. Statutes 2005 354A.021, 2005 356.215

Financial reports, Minn. Statutes 2005 356.20, 2005 356.23

Investment of funds, Minn. Statutes 2005 356.219

Marriage dissolution actions, pension benefits or rights, Minn. Statutes 2005 356.49

Postretirement adjustments, Minn. Statutes 2005 356.42

Reemployment earnings limitation, excess amounts, Minn. Statutes 2005 356.47

State auditor, duties, Minn. Statutes 2005 356.219

Timing of reports, Minn. Statutes 2005 356.219

Reserves, prior service credit purchases, Minn. Statutes 2005 356.30

Retirees

Substitute teachers, employment as, Minn. Statutes 2005 354A.21

Technical college system retirees, reemployment earnings limitation, exception, Minn. Statutes 2005 354A.31

Retirement annuities

Accrual, Minn. Statutes 2005 354A.31

Age, Minn. Statutes 2005 354A.011, 2005 354A.31

Amount, computation, Minn. Statutes 2005 354A.31

Application for, Minn. Statutes 2005 354A.31

Benefits, Minn. Statutes 2005 354.44

Completed applications, copies to spouses, Minn. Statutes 2005 356.46

Definitions, Minn. Statutes 2005 354A.011, 2005 354A.31, 2005 356.46

Early retirement, see same under this topic

Exemption from process, Minn. Statutes 2005 356.401

Health insurance premiums, withholding, Minn. Statutes 2005 356.87

Improved benefits, former coordinated members, reemployment, Minn. Statutes 2005 354A.31

MSRS, generally, Minn. Statutes 2005 352.115

Normal coordinated retirement annuity, Minn. Statutes 2005 354A.31

Optional annuities, Minn. Statutes 2005 356.46

PERA, termination of membership, Minn. Statutes 2005 353.29

Postretirement adjustments, Minn. Statutes 2005 354A.27, 2005 356.42

Postretirement income, reports about, Minn. Statutes 2005 354A.31

Proportionate retirement annuities, Minn. Statutes 2005 354A.21, 2005 356.32

Reemployment earnings limitation, Minn. Statutes 2005 354A.31, 2005 356.47

Representatives of members, duties, Minn. Statutes 2005 354A.31

Retirement benefit formula percentage, Minn. Statutes 2005 354A.31, 2005 356.315

Rollover election, Minn. Statutes 2005 356.47

Service credit, Minn. Statutes 2005 354A.31

Simultaneous payment of survivor benefits, Minn. Statutes 2005 356.40

Supporting documents, Minn. Statutes 2005 354A.31

Retirement fund

Creation, Minn. Statutes 2005 354A.021

Credits to, Minn. Statutes 2005 356.65

Deposits to, Minn. Statutes 2005 354A.021

Disbursements from, Minn. Statutes 2005 354A.021, 2005 354A.09

Retirement plan alternatives

Technical colleges faculty, Minn. Statutes 2005 354B.21

Rule of 90, eligibility, Minn. Statutes 2005 353.30, 2005 354A.31

Sabbatical leave, Minn. Statutes 2005 354A.011, 2005 354A.092

Salary, see Compensation and salaries under this topic

Service credit

Average salary calculations and, Minn. Statutes 2005 354A.011

Combined service annuities, Minn. Statutes 2005 356.30

Combined service benefits, Minn. Statutes 2005 356.302, 2005 356.303

Coordinated members, generally, Minn. Statutes 2005 354A.31

Disability benefits, Minn. Statutes 2005 354A.36

Early retirement, Minn. Statutes 2005 354A.31

Extended leaves of absence, Minn. Statutes 2005 354A.091

Forfeited service, refund repayments, Minn. Statutes 2005 356.44

Maternity leave, see same under this topic

Medical leave, restriction, Minn. Statutes 2005 354A.096

Members receiving temporary workers' compensation payments, Minn. Statutes 2005 354A.108

Military or uniformed service, Minn. Statutes 2005 354A.093, 2005 354A.097

Parental or family leave, Minn. Statutes 2005 354A.095

Part-time teachers, Minn. Statutes 2005 354A.094

Proportionate retirement annuities, Minn. Statutes 2005 356.32

Purchase procedures, strike periods, Minn. Statutes 2005 356.195

Restored service credit, Minn. Statutes 2005 356.44

Sabbatical leave, Minn. Statutes 2005 354A.092

Survivor benefits, Minn. Statutes 2005 354A.35

Technical college system retirees, reemployment, Minn. Statutes 2005 354A.31

Termination, Minn. Statutes 2005 354A.38

Wrongful discharges, Minn. Statutes 2005 356.50

Social Security

Benefits, Minn. Statutes 2005 355.01 to 2005 355.03

Leveling adjustment option, Minn. Statutes 2005 354A.33

Spousal maintenance, income withholding, Minn. Statutes 2005 354A.11

Spouses

Defined, Minn. Statutes 2005 354A.011

Notarized signatures, Minn. Statutes 2005 354A.31

Retirement annuities, Minn. Statutes 2005 356.46

Surviving spouses, Minn. Statutes 2005 356.303

Survivor benefits, see same under this topic

State aid

Special direct state aid, Minn. Statutes 2005 354A.12

Termination, Minn. Statutes 2005 354A.12

Withholding, investment reporting noncompliance, Minn. Statutes 2005 356.219

Statutes of limitations, breach of fiduciary duty, Minn. Statutes 2005 356A.12

Substitute teachers

Extended leaves of absence, teaching during, Minn. Statutes 2005 354A.091

Part-time teachers, Minn. Statutes 2005 354A.094

Retirees, employment as, Minn. Statutes 2005 354A.21

Successor organizations, Minn. Statutes 2005 356.20, 2005 356.215

Supplemental needs trusts, optional annuity, Minn. Statutes 2005 356.465

Surviving child

Defined, Minn. Statutes 2005 356.303

Survivor benefits, see same under this topic

Surviving spouses

Defined, Minn. Statutes 2005 356.303

Payments to, Minn. Statutes 2005 356.42, 2005 356.47

Survivor benefits, see same under this topic

Survivor benefits

Actuarial valuations, Minn. Statutes 2005 354A.35

Age, Minn. Statutes 2005 354A.35

Application for, Minn. Statutes 2005 354A.35

Beneficiaries charged or convicted of causing member's death, Minn. Statutes 2005 356.406

Combined service survivor benefits, Minn. Statutes 2005 356.303

Death after retirement, Minn. Statutes 2005 354A.35

Deferred annuities, Minn. Statutes 2005 354A.35, 2005 354A.37, 2005 356.30

Definitions, Minn. Statutes 2005 356.303, 2005 356.406

Exemption from process, Minn. Statutes 2005 356.401

Health insurance premiums, withholding, Minn. Statutes 2005 356.87

Joint and survivor annuities, Minn. Statutes 2005 354A.32, 2005 354A.35

Modification of coverage, Minn. Statutes 2005 354A.35

Payment to designated beneficiary, Minn. Statutes 2005 354A.35

Postretirement adjustments, Minn. Statutes 2005 354A.27, 2005 356.42

Service credit, Minn. Statutes 2005 354A.35

Simultaneous payment of retirement annuities, Minn. Statutes 2005 356.40

Term certain annuity, Minn. Statutes 2005 354A.35

Survivors

Data, classification, disclosure, Minn. Statutes 2005 13.632

Defined, Minn. Statutes 2005 356.406

Survivor annuities, see Survivor benefits under this topic

Survivor benefits, see same under this topic

Tax sheltered annuity program and fund, Minn. Statutes 2005 354A.021

Teachers, definitions, Minn. Statutes 2005 354A.011, 2005 355.01

Termination of plan or fund, Minn. Statutes 2005 356.001

Termination of teaching service

Extended leaves of absence, effect, Minn. Statutes 2005 354A.091

Proportionate retirement annuity, entitlement, Minn. Statutes 2005 354A.21

Refunds, see same under this topic

Transfer of funds, IRAP, transfers to, Minn. Statutes 2005 354B.32

Trust, establishment as, Minn. Statutes 2005 354A.021

Trustees, see Board of trustees under this topic

Unfunded actuarial accrued liability, Minn. Statutes 2005 356.215, 2005 356.22

Vesting requirements

Part-time teachers, Minn. Statutes 2005 354A.094

Portability with other retirement plans, Minn. Statutes 2005 354A.39

Service credit, see same under this topic

Violations and penalties

Fiduciaries, felony violations, service prohibition, Minn. Statutes 2005 356A.03

Investment reporting, noncompliance, Minn. Statutes 2005 356.219

Members' data reports, violations, Minn. Statutes 2005 354A.12

Surviving beneficiaries, charge or conviction of causing member's death, Minn. Statutes 2005 356.406

Waivers, state aid or appropriations

Withholding for investment reporting noncompliance, Minn. Statutes 2005 356.219

Wrongful discharges, Minn. Statutes 2005 356.50