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2005 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 2005 256B.057

Contributions to, defined as income, Minn. Statutes 2005 290A.03

Nursing homes, medical assistance reimbursements, allowable plans, Minn. Statutes 2005 256B.431

403(B) plans

Assets, medical assistance eligibility, exclusion, Minn. Statutes 2005 256B.057

Nursing homes, medical assistance reimbursements, allowable plans, Minn. Statutes 2005 256B.431

School personnel, annuities, Minn. Statutes 2005 123B.02

408(k) plans

Nursing homes, medical assistance reimbursements, allowable plans, Minn. Statutes 2005 256B.431

Accounting, see Accounting and bookkeeping under specific plans

Actuarial valuations

Pension benefits or rights, dissolution of marriage, Minn. Statutes 2005 518.582

Age

Mandatory retirement age, see under AGE

Unfair discriminatory practices, Minn. Statutes 2005 363A.08

Ambulance service personnel

Longevity award and incentive program, Minn. Statutes 2005 69.021, 2005 144E.40 to 2005 144E.48

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

Annuities

Attachment, exemption from, Minn. Statutes 2005 550.143, 2005 550.37, 2005 570.025, 2005 570.026

Debts owed to state, setoff exclusion, Minn. Statutes 2005 16D.16

Defined as earned income, Minn. Statutes 2005 290.0675

Appropriations from, Investment Board expenses, Minn. Statutes 2005 11A.07

Assets, medical assistance eligibility, exclusion, Minn. Statutes 2005 256B.057

Beneficiaries, data, classification, Minn. Statutes 2005 13.43

Benefits

Attachment, exemption from, Minn. Statutes 2005 550.143, 2005 550.37, 2005 570.025, 2005 570.026

Attorney's summary executions, exemption from, Minn. Statutes 2005 551.05

Debts owed to state, setoff exclusion, Minn. Statutes 2005 16D.16

Defined, Minn. Statutes 2005 518.54

Defined as earned income, Minn. Statutes 2005 290.0675

Defined as unearned income, Minn. Statutes 2005 256J.08

Execution sale, exemption from, Minn. Statutes 2005 550.37

Garnishment, exemption from, Minn. Statutes 2005 550.143, 2005 550.37

Personal property taxes, Minn. Statutes 2005 277.20, 2005 277.21

Surviving spouse benefits, Minn. Statutes 2005 518.581

Unemployment benefits, effect, Minn. Statutes 2005 268.085

Unfair discriminatory practices, Minn. Statutes 2005 363A.08

Construction workers insurance benefit funds, Minn. Statutes 2005 179.254 to 2005 179.257

Consultants

Volunteer firefighter relief associations, Minn. Statutes 2005 424A.04

Contributions to

Employers, appropriations for, deficiencies, Minn. Statutes 2005 16A.19

Lawful gambling, exclusion, Minn. Statutes 2005 349.12, 2005 471.6151

Correctional employees

Local government employees, see LOCAL GOVERNMENT CORRECTIONAL SERVICE RETIREMENT PLAN

State employees, Minn. Statutes 2005 352.90 to 2005 352.95

Dakota County, Minn. Statutes 2005 383D.28, 2005 383D.49

Data, Minn. Statutes 2005 13.43

Deferred compensation plans

Dissolution of marriage, Minn. Statutes 2005 518.54

Establishment, Minn. Statutes 2005 356.24, 2005 356.25

Financial reviews, insurance or mutual fund companies, Minn. Statutes 2005 356.24

State plan, see STATE DEFERRED COMPENSATION PLAN

Defined contribution benefit plans

Minnesota Life and Health Insurance Guaranty Association coverage, exclusion, Minn. Statutes 2005 61B.19

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

Definitions

Dependent care credit, Minn. Statutes 2005 290.067

Dissolution of marriage, Minn. Statutes 2005 518.54, 2005 518.581

Income and franchise taxes, Minn. Statutes 2005 290.0802

Marriage penalty credit, Minn. Statutes 2005 290.0675

Property Tax Refund Act, Minn. Statutes 2005 290A.03

Teachers Retirement Association, Minn. Statutes 2005 354.05

Disability benefits

Increases, effect on health and accident insurance, Minn. Statutes 2005 62A.18

Distributions from

Income and franchise taxes, exemption, Minn. Statutes 2005 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 2005 334.01

Employee welfare benefit plans, see under HEALTH AND ACCIDENT INSURANCE

Health care purchasing alliances, affiliate members, status, Minn. Statutes 2005 62T.03

Utilization review, see HEALTH CARE UTILIZATION REVIEW

Employees' accumulated sick or vacation leave and severance pay supplemental plans, Minn. Statutes 2005 356.24

Endowment contracts

Information returns (taxes), filing, Minn. Statutes 2005 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

Fringe benefit, retirement plans defined as, Minn. Statutes 2005 256B.421

Future estates

Real estate held in trust, rents and profits, accumulation, Minn. Statutes 2005 500.17

Governmental pension plans

Life insurance companies, accounts, valuation, Minn. Statutes 2005 61A.275

Service-based government retirement pensions, Minn. Statutes 2005 176.101

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

Highway Patrolmen's Retirement Association, Minn. Statutes 2005 352B.27, 2005 352B.29

Individual retirement annuities

Information returns (taxes), filing, Minn. Statutes 2005 289A.12

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

Interference with pension rights

Human Rights Department, duties, Minn. Statutes 2005 363A.06

Investigations, Minn. Statutes 2005 363A.06

Labor and Industry Department, duties, Minn. Statutes 2005 363A.06

Unfair discriminatory practice, Minn. Statutes 2005 363A.08

Intermediate care facilities

Medical assistance reimbursements, allowable plans, Minn. Statutes 2005 256B.501

IRAP, see INDIVIDUAL RETIREMENT ACCOUNT PLAN (IRAP)

Job performance as basis for, Minn. Statutes 2005 181.82

Judges retirement plan, see JUDGES RETIREMENT PLAN (UJRP)

Laborer's national industrial pension fund, Minn. Statutes 2005 356.24

Legislators retirement plan, see LEGISLATORS RETIREMENT PLAN

Local governments, bonding for, Minn. Statutes 2005 475.52

Local retirement plans or funds

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

Establishments, exceptions, Minn. Statutes 2005 356.25

Firefighters, see LOCAL FIREFIGHTER RELIEF ASSOCIATIONS

Police, see LOCAL POLICE RELIEF ASSOCIATIONS

Public employees defined contribution plan, exception, Minn. Statutes 2005 353D.10

Mandatory retirement age, see under AGE

Marital property, Minn. Statutes 2005 518.58, 2005 518.581

Members, data, classification, Minn. Statutes 2005 13.43

Military Affairs Department, Minn. Statutes 2005 352.85, 2005 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 2005 471.6151

Municipalities, bonding for, Minn. Statutes 2005 475.52

Nonresidents

Minnesota Life and Health Insurance Guaranty Association coverage, exclusion, Minn. Statutes 2005 61B.19

Nontaxable retirement and disability benefits, defined, Minn. Statutes 2005 290.0802

Notice given

Dissolution of marriage, notice to former spouse, Minn. Statutes 2005 518.581

Nursing homes, medical assistance reimbursements

Allowable plans, Minn. Statutes 2005 256B.431

Operating engineers international union pension fund, Minn. Statutes 2005 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

Corporate and partnership farming, Minn. Statutes 2005 500.24

Pension plan benefits or rights, definitions, Minn. Statutes 2005 518.54, 2005 518.581

Pensions

Garnishment, exemption from, Minn. Statutes 2005 571.72, 2005 571.912, 2005 571.931, 2005 571.932

Personnel benefits (businesses)

Business corporations, Minn. Statutes 2005 302A.161

Corporations, Minn. Statutes 2005 300.081

Limited liability companies, Minn. Statutes 2005 302A.161, 2005 322B.20

Nonprofit corporations, Minn. Statutes 2005 317A.161

Plumbers' and pipefitters' pension funds, Minn. Statutes 2005 356.24

Postretirement health care savings plan, Minn. Statutes 2005 356.24

Public employees

Defined contribution plan, see PUBLIC EMPLOYEES DEFINED CONTRIBUTION PLAN

Generally, see PUBLIC EMPLOYEES RETIREMENT ASSOCIATION (PERA)

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

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

Public retirement plans

Attorney general, opinion given on request, Minn. Statutes 2005 8.07

Combined investment funds, participation, Minn. Statutes 2005 11A.14

Minneapolis Police Relief Association members, simultaneous coverage, Minn. Statutes 2005 423B.03

Unclaimed benefits, see ABANDONED AND UNCLAIMED PROPERTY

Qualified voluntary employee contributions

Defined as income, Minn. Statutes 2005 290A.03

Railroad retirement plans, see Retirement plans under RAILROAD PERSONNEL

Ramsey County, see Officers and employees under RAMSEY COUNTY

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

Residential mortgage originator and servicer licenses

Exemptions, Minn. Statutes 2005 58.04, 2005 58.05

Retirement accounts, defined as personal property, Minn. Statutes 2005 256J.08

Self-employed retirement plans

Contributions to, defined as income, Minn. Statutes 2005 290A.03

Simplified employee pension plans

Benefits, delinquent personal property taxes, liens or levies for, exemptions, Minn. Statutes 2005 277.20, 2005 277.21

Contributions to, defined as income, Minn. Statutes 2005 290.067, 2005 290A.03

Distributions from, income and franchise taxes, exemption, Minn. Statutes 2005 290.17

State employees

Correctional employees, Minn. Statutes 2005 352.90 to 2005 352.95

General state employees retirement plan, Minn. Statutes 2005 352.021

Generally, see MINNESOTA STATE RETIREMENT SYSTEM (MSRS)

IRAP, see INDIVIDUAL RETIREMENT ACCOUNT PLAN (IRAP)

Medical assistance quality assurance teams, coverage exclusion, Minn. Statutes 2005 256B.0952

Military Affairs Department, Minn. Statutes 2005 352.85, 2005 352.951

Potential employment positions, evaluation and recommendation for inclusion in retirement plan, Minn. Statutes 2005 352.91

Retirement association, continuation as general state employees retirement plans of MSRS, Minn. Statutes 2005 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 2005 352D.02

Statutory rule against perpetuities

Nonvested property interests, Minn. Statutes 2005 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 2005 356.24, 2005 356.25

Financial reviews, insurance or mutual fund companies, Minn. Statutes 2005 356.24

Hennepin County, see HENNEPIN COUNTY SUPPLEMENTAL RETIREMENT PROGRAM

Surviving spouse benefits, Minn. Statutes 2005 518.581

Survivors, data, classification, Minn. Statutes 2005 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, Minn. Statutes 2005 352C.09

Minnesota State Retirement System, Minn. Statutes 2005 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 2005 363A.08

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

Volunteer firefighter relief associations, see VOLUNTEER FIREFIGHTER RELIEF ASSOCIATIONS