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Office of the Revisor of Statutes

2006 Minnesota Statutes Index (topics)

MINNEAPOLIS EMPLOYEES RETIREMENT FUND (MERF)

Accounting and bookkeeping

Financial and actuarial reporting practices, Minn. Statutes 2006 16A.055, 2006 356.20, 2006 356.215

Refund repayments, Minn. Statutes 2006 356.441

Retirement benefit fund, Minn. Statutes 2006 422A.06

Accumulated contributions

Abandoned amounts, disposition, Minn. Statutes 2006 356.65

Actuarial valuations

Alternative valuations, Minn. Statutes 2006 356.23

Copies, Minn. Statutes 2006 356A.07

Costs, payment, Minn. Statutes 2006 356.214

Data, Minn. Statutes 2006 422A.04

Deferred retirement allowances, Minn. Statutes 2006 422A.16

Definitions, Minn. Statutes 2006 356.215, 2006 422A.01

Disability allowances, Minn. Statutes 2006 422A.16

Early retirement, Minn. Statutes 2006 353.30

Employee/employer contributions, changes in, Minn. Statutes 2006 353.27

Financial reporting, Minn. Statutes 2006 356.20

Generally, Minn. Statutes 2006 356.214, 2006 356.215

Legislature, rights, Minn. Statutes 2006 356.22

Optional annuities, Minn. Statutes 2006 422A.15

Quadrennial projection valuations, Minn. Statutes 2006 16A.055, 2006 356.215

Reports about, Minn. Statutes 2006 356.215, 2006 422A.06

Reserves, Minn. Statutes 2006 422A.06

Retirement benefit fund, Minn. Statutes 2006 422A.06

Supplemental actuarial valuations, Minn. Statutes 2006 356.23

Survivor benefits, Minn. Statutes 2006 422A.23

Survivor's benefit fund, Minn. Statutes 2006 422A.23, 2006 422A.231

Actuaries

Actuarial valuations, see same under this topic

Approved actuaries, Minn. Statutes 2006 356.214, 2006 356.215

Contracts, Minn. Statutes 2006 356.214, 2006 422A.06

Duties, Minn. Statutes 2006 356.214, 2006 422A.06

Administration

Executive director, duties, Minn. Statutes 2006 422A.03

Expenses, Minn. Statutes 2006 356.215, 2006 422A.06

Proposed legislation, Minn. Statutes 2006 356B.05

Rulemaking, generally, Minn. Statutes 2006 422A.03

Age of retirement

Combined service disability benefits, Minn. Statutes 2006 356.302

Deferred retirement allowances, Minn. Statutes 2006 422A.16

Elected city officials, Minn. Statutes 2006 422A.09

Formula pension and annuity, Minn. Statutes 2006 422A.15

Normal retirement age, Minn. Statutes 2006 353.01, 2006 354A.011, 2006 356.403

Proportionate retirement annuities, Minn. Statutes 2006 356.32

Allowances

Deferred retirement allowances, Minn. Statutes 2006 422A.16

Disability allowances, see same under this topic

Early retirement, see same under this topic

Generally, Minn. Statutes 2006 422A.24

Retirement allowances, see same under this topic

Service allowances, Minn. Statutes 2006 422A.01, 2006 422A.15

Annuities

Abandoned amounts, disposition, Minn. Statutes 2006 356.65

Additional annuities, Minn. Statutes 2006 422A.06, 2006 422A.15

Allowances, see same under this topic

Automatic deposit, Minn. Statutes 2006 356.401

Combined service annuities, Minn. Statutes 2006 356.30

Exemption from process, Minn. Statutes 2006 356.401

Formula pension and annuity, Minn. Statutes 2006 422A.15

Increases, automatic, Minn. Statutes 2006 422A.06

Joint and survivor option, Minn. Statutes 2006 422A.17

Optional annuities, see Optional defined contribution annuity under this topic

Payment, date, Minn. Statutes 2006 356.40

Proportionate retirement annuities, Minn. Statutes 2006 356.32

Qualified annuities, using for refund repayments, Minn. Statutes 2006 356.441

Repayment, wrongful discharges, Minn. Statutes 2006 356.50

Appropriations to

Continuing appropriations, Minn. Statutes 2006 422A.25

Withholding, investment reporting noncompliance, Minn. Statutes 2006 356.219

Assets

Definitions, Minn. Statutes 2006 356.215

Limitations on use, Minn. Statutes 2006 356.63

Market valuation method, Minn. Statutes 2006 356.215

Transfer between accounts, Minn. Statutes 2006 422A.05, 2006 422A.06

Assignments, allowances, benefits, or refunds, Minn. Statutes 2006 422A.24

Attachment, allowances, benefits, or refunds, Minn. Statutes 2006 422A.24

Audits and examinations, financial reporting, Minn. Statutes 2006 356.20

Basic members

Retirement annuities, benefit computation, Minn. Statutes 2006 353.46

Beneficiaries

Data, classification, disclosure, Minn. Statutes 2006 13.63

Designation, Minn. Statutes 2006 422A.16, 2006 422A.17, 2006 422A.23

Payments to

Benefit distribution upon plan termination, Minn. Statutes 2006 356.001

Death benefits, Minn. Statutes 2006 422A.23

Deferred retirement allowances, Minn. Statutes 2006 422A.16

Refunds, Minn. Statutes 2006 422A.22

Retirement allowances, Minn. Statutes 2006 422A.15

Survivor benefits, Minn. Statutes 2006 422A.23

Benefits

Abandoned amounts, disposition, Minn. Statutes 2006 356.65

Assignment, Minn. Statutes 2006 422A.24

Automatic deposit, Minn. Statutes 2006 356.401

Benefit provisions summary, Minn. Statutes 2006 356A.07

Combined service benefits, Minn. Statutes 2006 356.302, 2006 356.303

Death benefits, Minn. Statutes 2006 422A.20, 2006 422A.23

Definitions, Minn. Statutes 2006 356A.01

Disability benefits, see Disability allowances under this topic

Eligible rollover distributions, Minn. Statutes 2006 356.635

Exemption from process, Minn. Statutes 2006 356.401

Fiduciaries, duties, Minn. Statutes 2006 356A.02

Generally, see Allowances under this topic

Internal Revenue Code compliance, Minn. Statutes 2006 356.635

Maximum benefit limitations, Minn. Statutes 2006 356.611

Members' nonforfeitable interest, Minn. Statutes 2006 356.001

Payment, date, Minn. Statutes 2006 356.40

Supplemental benefits, Minn. Statutes 2006 356.43

Termination of plan or fund, procedures, Minn. Statutes 2006 356.001

Board of trustees

Certifying to, retirement benefit fund, reserves, Minn. Statutes 2006 422A.06

Duties, generally, Minn. Statutes 2006 422A.03 to 2006 422A.06

Expense reimbursement, Minn. Statutes 2006 422A.04

Generally, Minn. Statutes 2006 422A.03

Meetings, Minn. Statutes 2006 356A.08, 2006 422A.03

Members, Minn. Statutes 2006 356A.01 to 2006 356A.13, 2006 422A.02, 2006 422A.05

Oath of office, Minn. Statutes 2006 422A.04

Trustees and custodians of funds, acting as, Minn. Statutes 2006 422A.05

Breach of fiduciary duty

Cofiduciaries, liability, Minn. Statutes 2006 356A.10

Generally, Minn. Statutes 2006 356A.09

Indemnification, Minn. Statutes 2006 356A.11

Lawsuits, Minn. Statutes 2006 356A.12, 2006 422A.05

Buybacks

Prior service credit, see same under this topic

Service credit, wrongful discharges, Minn. Statutes 2006 356.50

Certificates and certification

Deposit accumulation fund, insufficient assets, Minn. Statutes 2006 422A.101

Timing of reports, Minn. Statutes 2006 356.219

Chief administrative officer, see Executive director under this topic

Child support, income withholding, Minn. Statutes 2006 422A.24

Cofiduciaries

Duties, generally, Minn. Statutes 2006 356A.10

Liability, Minn. Statutes 2006 356A.10

Service of process on, Minn. Statutes 2006 356A.12

Combined service annuities, Minn. Statutes 2006 356.30

Combined service disability benefits, Minn. Statutes 2006 356.302

Combined service survivor benefits, Minn. Statutes 2006 356.303

Compensation and salaries

Covered salary, limitation, Minn. Statutes 2006 422A.01

Employees, Minn. Statutes 2006 422A.03

Executive director, Minn. Statutes 2006 422A.03

Fiduciaries, Minn. Statutes 2006 356A.08

Conflicts of interest, board of trustees, Minn. Statutes 2006 422A.05

Contested cases, adverse determination of eligibility, benefits, or other rights, Minn. Statutes 2006 356A.07

Continuation, employees transferred to local social services agency, Minn. Statutes 2006 256D.21

Continuing education, fiduciaries, Minn. Statutes 2006 356A.13

Contracts and agreements

Actuarial services, Minn. Statutes 2006 422A.06

Contributing class

Deferred retirement allowances, Minn. Statutes 2006 422A.16

Exclusive representative, employees' union, membership during leave of absence, Minn. Statutes 2006 422A.09

Military service credit, Minn. Statutes 2006 422A.11

Optional defined contribution annuity, see same under this topic

Post-1979 hires, membership prohibited, Minn. Statutes 2006 422A.26

Retirement, Minn. Statutes 2006 422A.13

Service allowances, Minn. Statutes 2006 422A.01, 2006 422A.15

Service credit, calculation, Minn. Statutes 2006 422A.15, 2006 422A.155

Contributions to more than one public retirement plan

Restrictions, Minn. Statutes 2006 354.094

Retirement age, Minn. Statutes 2006 353.01

Copies, plan documents, summaries, and reports, Minn. Statutes 2006 356A.07

Cost-of-living adjustments

Metropolitan Airports Commission firefighters and peace officers, reduced adjustment, Minn. Statutes 2006 422A.151

Reserve transfers, Minn. Statutes 2006 422A.06

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

Covered employees

Referendum, Medicare coverage, Minn. Statutes 2006 355.095

Covered governmental entity, see Employers under this topic

Creditors remedies, allowances, benefits, or refunds, use prohibited, Minn. Statutes 2006 422A.24

Custodian bank accounts, establishment, Minn. Statutes 2006 356.001

Data

Access, marriage dissolution actions, Minn. Statutes 2006 356.49

Classification, disclosure, Minn. Statutes 2006 13.63

Death benefits

Generally, Minn. Statutes 2006 422A.20

Lump-sum death benefits, Minn. Statutes 2006 422A.23

Survivor benefits, death benefits in lieu of, Minn. Statutes 2006 422A.23

Death-while-active refund, Minn. Statutes 2006 422A.22

Decedents estates, payments to

Deferred retirement allowances, Minn. Statutes 2006 422A.16

Refunds, Minn. Statutes 2006 422A.22

Survivor benefits, Minn. Statutes 2006 422A.23

Dedicated funds, Minn. Statutes 2006 356.63

Deferred annuities, Minn. Statutes 2006 356.30, 2006 422A.16

Deferred compensation, see STATE DEFERRED COMPENSATION PLAN

Deferred retirement allowances

Augmentation, Minn. Statutes 2006 356.30, 2006 422A.16

Generally, Minn. Statutes 2006 422A.16

Deferred yield adjustment account, establishment, Minn. Statutes 2006 422A.06

Definitions

Actuarial valuations, Minn. Statutes 2006 356.215, 2006 422A.01

Generally, Minn. Statutes 2006 422A.01, 2006 422A.15

Loss of survivor benefits, Minn. Statutes 2006 356.406

Public Employees Retirement Association, Minn. Statutes 2006 353.01

Public pension fiduciary responsibility, Minn. Statutes 2006 356A.01, 2006 356A.02

Social Security law, Minn. Statutes 2006 355.01

Dependents, payments to, Minn. Statutes 2006 422A.16, 2006 422A.23

Deposit accumulation fund

Assets, transfer between accounts, Minn. Statutes 2006 422A.05, 2006 422A.06

Credits to, Minn. Statutes 2006 422A.12

Generally, Minn. Statutes 2006 422A.06

Insufficient assets or deficiencies, procedures, Minn. Statutes 2006 422A.101

Payments from, Minn. Statutes 2006 422A.05, 2006 422A.06

Deposits to, Minn. Statutes 2006 422A.05, 2006 422A.08

Disability allowances

Application for, Minn. Statutes 2006 422A.14, 2006 422A.18

Combined service disability benefits, Minn. Statutes 2006 356.302

Definitions, Minn. Statutes 2006 422A.01

Effective date, Minn. Statutes 2006 422A.14

Eligibility, Public Employees Retirement Association members, Minn. Statutes 2006 353.46

Generally, Minn. Statutes 2006 422A.16, 2006 422A.18

Health insurance premiums, withholding, Minn. Statutes 2006 356.87

Metropolitan Airports Commission firefighters and peace officers, Minn. Statutes 2006 422A.151

Service credit provisions, Minn. Statutes 2006 422A.19

Supplemental needs trusts, Minn. Statutes 2006 356.465

Disability benefit fund, Minn. Statutes 2006 422A.05, 2006 422A.06

Disability benefits, wrongful discharges, effect on, Minn. Statutes 2006 356.50

Disclosure

Actuarial valuations, Minn. Statutes 2006 356.215

Financial reporting, Minn. Statutes 2006 356.20

Dissolution of marriage

Division of property, Minn. Statutes 2006 422A.24

Retirement benefits or rights, Minn. Statutes 2006 356.49

Early retirement

Actuarial reduction, Minn. Statutes 2006 352.116

Actuarial valuations, Minn. Statutes 2006 353.30

Combined service, Minn. Statutes 2006 353.71

Coordinated benefits, Minn. Statutes 2006 354A.31

Eligibility, Minn. Statutes 2006 353.30

Generally, Minn. Statutes 2006 422A.16

Employee contributions

Changes in, Minn. Statutes 2006 353.27

Definitions, Minn. Statutes 2006 422A.01

Employers, pick up after 1982, Minn. Statutes 2006 356.62

Exclusive representative, employees' union, Minn. Statutes 2006 422A.09

Federal compensation limits, Minn. Statutes 2006 356.611

Generally, Minn. Statutes 2006 422A.10

Military service credit, Minn. Statutes 2006 422A.11

Prior service credit, Minn. Statutes 2006 422A.08

Rate changes, survivor's benefit fund, Minn. Statutes 2006 422A.23

Reports about, Minn. Statutes 2006 356.62

State legislators, Minn. Statutes 2006 422A.16

Voluntary contributions, Minn. Statutes 2006 422A.10, 2006 422A.15, 2006 422A.16, 2006 422A.23

Wrongful discharges, service credit, Minn. Statutes 2006 356.50

Employees of the retirement plan

Fiduciary duties, Minn. Statutes 2006 422A.05

Indemnification, breach of fiduciary duty, Minn. Statutes 2006 356A.11

Employees, see Members under this topic

Employer contributions

Cancellation, Minn. Statutes 2006 422A.16

Changes in, Minn. Statutes 2006 353.27

Current and future contributions, cost allocation, Minn. Statutes 2006 422A.231

Defined as pension, Minn. Statutes 2006 422A.01

Generally, Minn. Statutes 2006 422A.101

Hennepin County elected officials, Minn. Statutes 2006 422A.09, 2006 422A.22

Medicare coverage, Minn. Statutes 2006 355.095

Police state aid, applying toward, Minn. Statutes 2006 69.031

Property tax levies, Minn. Statutes 2006 126C.41, 2006 354A.12, 2006 422A.101

School districts, retirees' health benefits, Minn. Statutes 2006 126C.41

Wrongful discharges, service credit, Minn. Statutes 2006 356.50

Employers

Benefit provision summaries, duties, Minn. Statutes 2006 356A.07

Contributions, see Employer contributions under this topic

Payments by, prior service credit purchases, Minn. Statutes 2006 356.551

Reports given

Employee contribution pick ups, Minn. Statutes 2006 356.62

Wrongful discharges, Minn. Statutes 2006 356.50

Reports received, financial reports, Minn. Statutes 2006 356.20

Employing units, duties, see Employers under this topic

Establishment, Minn. Statutes 2006 422A.06

Estate taxes

Allowances, benefits, or refunds, exemption, Minn. Statutes 2006 422A.24

Exclusions from coverage, Metropolitan Airports Commission police and firefighters, Minn. Statutes 2006 353.64

Execution (creditors remedies)

Allowances, benefits, or refunds, exemption, Minn. Statutes 2006 422A.24

Executive director

Definitions, Minn. Statutes 2006 356A.01, 2006 356A.02

Duties, generally, Minn. Statutes 2006 422A.03, 2006 422A.05

Fiduciary duties, Minn. Statutes 2006 356A.01 to 2006 356A.13, 2006 422A.05

Generally, Minn. Statutes 2006 422A.03

Prior service credit purchases, duties, Minn. Statutes 2006 356.551

Experience studies, Minn. Statutes 2006 356.214, 2006 356.215, 2006 422A.06

Fiduciaries

Activities, generally, Minn. Statutes 2006 356A.02

Breach of conduct or duties, Minn. Statutes 2006 356A.09 to 2006 356A.12, 2006 422A.05

Cofiduciaries, Minn. Statutes 2006 356A.01, 2006 356A.10, 2006 356A.12

Compensation and salaries, Minn. Statutes 2006 356A.08

Continuing education, Minn. Statutes 2006 356A.13

Definitions, Minn. Statutes 2006 356A.01

Disclosure, Minn. Statutes 2006 356A.03

Duties, Minn. Statutes 2006 356A.02, 2006 356A.04, 2006 356A.05, 2006 422A.05

Felony violations, documentation, service prohibition, Minn. Statutes 2006 356A.03, 2006 609B.177

Generally, Minn. Statutes 2006 356A.01 to 2006 356A.13

Investments, duties, Minn. Statutes 2006 356A.02, 2006 422A.05

Service of process on, Minn. Statutes 2006 356A.12

Standard of conduct, Minn. Statutes 2006 356A.04, 2006 422A.05

Filing with

Annuities, refusal of automatic increases, Minn. Statutes 2006 422A.06

Beneficiaries, designation, Minn. Statutes 2006 422A.16, 2006 422A.17, 2006 422A.22

City officers and employees, membership applications, Minn. Statutes 2006 422A.09

Death benefit applications, Minn. Statutes 2006 422A.20

Deferred retirement allowance applications, Minn. Statutes 2006 422A.16

Disability allowance applications, Minn. Statutes 2006 422A.14, 2006 422A.16, 2006 422A.18

Early withdrawal applications, Minn. Statutes 2006 422A.16

Prior service credit applications, Minn. Statutes 2006 422A.08

Proportionate retirement annuities, applications, Minn. Statutes 2006 356.32

Retirement allowance applications, Minn. Statutes 2006 422A.14

Supplemental benefits, refusal to accept, Minn. Statutes 2006 356.43

Financial reports

Alternative reports, Minn. Statutes 2006 356.23

Annual reports, consulting, Minn. Statutes 2006 422A.101

Copies, distribution, Minn. Statutes 2006 356.20, 2006 356A.07

Requirements, generally, Minn. Statutes 2006 356.20

Former members

Marriage dissolution actions, information, Minn. Statutes 2006 356.49

Forms

Annuities, refusal of automatic increases, Minn. Statutes 2006 422A.06

Beneficiaries, designation, Minn. Statutes 2006 422A.16, 2006 422A.22, 2006 422A.23

Disability allowance applications, Minn. Statutes 2006 422A.14

Proportionate retirement annuities, applications, Minn. Statutes 2006 356.32

Retirement allowance applications, Minn. Statutes 2006 422A.14

Formula pension and annuity, Minn. Statutes 2006 422A.15

Funds and accounts

Credits to, abandoned contributions, annuities, or benefits, Minn. Statutes 2006 356.65

Custodian bank accounts, Minn. Statutes 2006 356.001

Dedicated fund, Minn. Statutes 2006 356.63

Deferred yield adjustment account, Minn. Statutes 2006 422A.06

Deposit accumulation fund, see same under this topic

Disability benefit fund, Minn. Statutes 2006 422A.05, 2006 422A.06

Reserve accounts, employees and employers, credits to, Minn. Statutes 2006 422A.12

Reserve fund, Minn. Statutes 2006 422A.11

Retirement benefit fund, Minn. Statutes 2006 422A.05, 2006 422A.06

Revolving fund, Minn. Statutes 2006 422A.05

Special fund, Minn. Statutes 2006 422A.05

Survivor's benefit fund, Minn. Statutes 2006 422A.05, 2006 422A.06, 2006 422A.23

Garnishment

Allowances, benefits, or refunds, exemption, Minn. Statutes 2006 422A.24

Gifts and donations, depositing, Minn. Statutes 2006 422A.05

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

Governing body rules and policies

Defined as plan documents, Minn. Statutes 2006 356A.01

Governmental subdivision

Duties, see Employers under this topic

Guardians of minors, payments to

Survivor benefits for dependent children, Minn. Statutes 2006 422A.23

Guardians, payments to, retirement allowances, Minn. Statutes 2006 422A.15

Health and accident insurance, Minn. Statutes 2006 422A.05

Heirs, payments to

Deferred retirement allowances, Minn. Statutes 2006 422A.16

Survivor benefits, Minn. Statutes 2006 422A.23

Insurance

Health and accident insurance, Minn. Statutes 2006 422A.05

Public employees insurance program, Minn. Statutes 2006 43A.316, 2006 356.87

Interest rates

Actuarial valuations, Minn. Statutes 2006 356.215

Death benefit payments, Minn. Statutes 2006 422A.20

Deferred allowances, augmentation, Minn. Statutes 2006 422A.16

Employer contributions, past due amounts, Minn. Statutes 2006 422A.101

Forfeited service, refund repayments, Minn. Statutes 2006 356.44

Military service credit, Minn. Statutes 2006 422A.11

Prior service credit, Minn. Statutes 2006 422A.08, 2006 422A.09

Refund repayments, Minn. Statutes 2006 422A.16

Investment of funds

Administrative expenses, payment, Minn. Statutes 2006 422A.06

Authorized investments, Minn. Statutes 2006 356.64, 2006 422A.05

Board of trustees, duties, Minn. Statutes 2006 422A.05

Earnings distribution, Minn. Statutes 2006 422A.12

Fiduciaries, duties, Minn. Statutes 2006 356A.02, 2006 422A.05

Income, allocation among funds, Minn. Statutes 2006 422A.06

Investment expenses and actuarial valuation, Minn. Statutes 2006 356.215

Policy statement, Minn. Statutes 2006 356.219

Reports about, Minn. Statutes 2006 356.219

Restrictions, Minn. Statutes 2006 422A.05

Joint and survivor option, Minn. Statutes 2006 422A.17

Lawsuits

Attorney fees, Minn. Statutes 2006 422A.05

Breach of fiduciary duty, Minn. Statutes 2006 356A.12, 2006 422A.05

Parties to suit, Minn. Statutes 2006 422A.05

Right to bring, Minn. Statutes 2006 422A.04

Legislative proposals, Minn. Statutes 2006 356B.05

Liability

Cofiduciaries, Minn. Statutes 2006 356A.10

Unfunded actuarial accrued liability, Minn. Statutes 2006 356.22, 2006 422A.01, 2006 422A.101

Loans

Authorized real estate investments, Minn. Statutes 2006 356.64, 2006 422A.05

Security requirements, Minn. Statutes 2006 422A.05

Mail and mailing

Benefit distribution notice, Minn. Statutes 2006 356.001

Retirement annuities, information, completed applications, Minn. Statutes 2006 356.46

Medical board, members, duties, Minn. Statutes 2006 422A.18

Meetings, see OPEN MEETING LAW

Members

Actuarial valuations, Minn. Statutes 2006 356.215

Basic members, retirement annuities, Minn. Statutes 2006 353.46

City employees, Minn. Statutes 2006 422A.22

Contributing class, see same under this topic

Contributions, see Employee contributions under this topic

Death caused by surviving beneficiary, loss of survivor benefits, Minn. Statutes 2006 356.406

Definitions, Minn. Statutes 2006 356.406, 2006 356A.01, 2006 422A.01

District court personnel, Minn. Statutes 2006 480.181

Elected city officers, Minn. Statutes 2006 422A.09

Exclusions, Minn. Statutes 2006 353.64

Exempt class, Minn. Statutes 2006 422A.09

Generally, Minn. Statutes 2006 422A.03

Liability, health insurance premiums, Minn. Statutes 2006 422A.05

Marriage dissolution actions, information requirements, Minn. Statutes 2006 356.49

Payments by, prior service credit purchases, Minn. Statutes 2006 356.551

Payments to, benefit distribution upon plan termination, Minn. Statutes 2006 356.001

PERA, coverage, Minn. Statutes 2006 353.01, 2006 353.026, 2006 422A.26

Proof of death, notice, Minn. Statutes 2006 356.001

Remarriage, effect on survivor benefits, Minn. Statutes 2006 356.407, 2006 422A.23

Reports received, Minn. Statutes 2006 356.20, 2006 356.62, 2006 356A.07, 2006 422A.05

Military service credit, Minn. Statutes 2006 356.635, 2006 422A.11

Minneapolis Employees Retirement Association, Minn. Statutes 2006 422A.02

Municipal charter provisions

Defined as plan documents, Minn. Statutes 2006 356A.01

Municipal ordinance provisions

Defined as plan documents, Minn. Statutes 2006 356A.01

Normal retirement annuities, see Retirement allowances under this topic

Notice given

Benefit distribution, Minn. Statutes 2006 356.001

Optional annuities

Supplemental needs trusts, Minn. Statutes 2006 356.465

Optional defined contribution annuity

Amount, computation, Minn. Statutes 2006 422A.15, 2006 422A.16

Application for, Minn. Statutes 2006 422A.16

Generally, Minn. Statutes 2006 422A.15

Increases, Minn. Statutes 2006 422A.21

Information summaries, distribution, Minn. Statutes 2006 356.46

Payments by

Actuarial costs, Minn. Statutes 2006 356.214

Administration costs, Minn. Statutes 2006 422A.06

Allowable expenses, Minn. Statutes 2006 356.001

Current and future contributions, allocation to employees, Minn. Statutes 2006 422A.231

Investments, handling costs, Minn. Statutes 2006 422A.06

Reports about, Minn. Statutes 2006 422A.101

Supplemental benefits, Minn. Statutes 2006 356.43

Survivor benefits, monthly allowances, Minn. Statutes 2006 422A.23

Payments from

Benefit distribution upon plan termination, Minn. Statutes 2006 356.001

Fiduciaries, duties, Minn. Statutes 2006 356A.02

Health insurance premiums, Minn. Statutes 2006 356.87

Payments to

Amortization state aid, Minn. Statutes 2006 126C.41, 2006 423A.02

County auditor, duties, Minn. Statutes 2006 256D.21

Health insurance, administrative expenses, Minn. Statutes 2006 356.87

Prior service credit purchases, Minn. Statutes 2006 422A.08

Payroll deductions

Generally, Minn. Statutes 2006 422A.10

Health insurance premiums, Minn. Statutes 2006 422A.05

Hennepin County elected officials, Minn. Statutes 2006 422A.09

Minneapolis comptroller, duties, Minn. Statutes 2006 422A.12

Minneapolis Employees Retirement Association, dues, Minn. Statutes 2006 422A.02

Pensions

Formula pension and annuity, Minn. Statutes 2006 422A.15

Plan documents, copies to members, Minn. Statutes 2006 356A.07

Policy of state, actuarial valuations, Minn. Statutes 2006 356.215

Portability with other retirement plans

Legislators retirement plan, Minn. Statutes 2006 3A.12

Minnesota State Retirement System, Minn. Statutes 2006 352.72

Public Employees Retirement Association, Minn. Statutes 2006 353.71

Teachers retirement, Saint Paul and Duluth, Minn. Statutes 2006 354A.39

Teachers Retirement Association, Minn. Statutes 2006 354.60

Unclassified employees retirement plan, Minn. Statutes 2006 352D.12

Vesting portability, Minn. Statutes 2006 422A.16

Postretirement adjustments

Additional annuities, effect, Minn. Statutes 2006 422A.06

Calculation of amount, Minn. Statutes 2006 11A.18

Disability allowances, Minn. Statutes 2006 422A.18

Reports about, Minn. Statutes 2006 422A.06

Survivor benefits, Minn. Statutes 2006 422A.23

Postretirement investment fund

Participation prohibited, Minn. Statutes 2006 422A.06

President, Minn. Statutes 2006 422A.03

Prior service contributions, Minn. Statutes 2006 352D.12

Prior service credit

Generally, Minn. Statutes 2006 422A.08, 2006 422A.22

Hennepin County elected officials, Minn. Statutes 2006 422A.09

Military service credit, Minn. Statutes 2006 422A.11

Proof of service, Minn. Statutes 2006 422A.08

Public corporation employees, Minn. Statutes 2006 422A.08

Purchases

Executive director, duties, Minn. Statutes 2006 356.551

Payment amount, determination, Minn. Statutes 2006 356.551, 2006 422A.08

Post-July 1, 2003, Minn. Statutes 2006 356.551

Reserves, Minn. Statutes 2006 356.30

Strike periods, Minn. Statutes 2006 356.195

Proportionate retirement annuities, Minn. Statutes 2006 356.32

Public corporations, contributions, see Employer contributions under this topic

Public employees insurance program, Minn. Statutes 2006 43A.316, 2006 356.87

Purpose, Minn. Statutes 2006 356.001

Recommendations by, proposed legislation, Minn. Statutes 2006 356B.05

Records and record keeping

Actuarial valuations, Minn. Statutes 2006 422A.04

Board of trustees meetings, Minn. Statutes 2006 422A.03

Fiduciaries, duties, Minn. Statutes 2006 356A.02

Payments, Minn. Statutes 2006 422A.05

Payroll deductions, Minn. Statutes 2006 422A.12

Pensions and retirement commission, Minn. Statutes 2006 422A.04, 2006 422A.17

Refunds

Automatic deposit, Minn. Statutes 2006 356.401

Generally, Minn. Statutes 2006 422A.05, 2006 422A.22, 2006 422A.24

Lifetime survivor benefits, refunds in lieu of, Minn. Statutes 2006 422A.23

Repayment to

Combined service annuities, Minn. Statutes 2006 356.30

Forfeited service credit, Minn. Statutes 2006 356.44

Generally, Minn. Statutes 2006 422A.16, 2006 422A.22, 2006 422A.23

Individual retirement accounts, using, Minn. Statutes 2006 356.441

Legislators retirement plan, Minn. Statutes 2006 3A.12

Military service credit, Minn. Statutes 2006 422A.11

Minnesota State Retirement System, Minn. Statutes 2006 352.72

Public Employees Retirement Association, Minn. Statutes 2006 353.71

Qualified annuities, using, Minn. Statutes 2006 356.441

Requirements, Minn. Statutes 2006 356.441

Teachers Retirement Association, Minn. Statutes 2006 354.50

Unclassified employees retirement plan, Minn. Statutes 2006 352D.12

Relatives

Payments to, deferred retirement allowances, Minn. Statutes 2006 422A.16

Remarriage

Effect on survivor benefits, Minn. Statutes 2006 356.407, 2006 422A.23

Reports given

Actuarial valuations, Minn. Statutes 2006 356.215, 2006 422A.06

Annual financial report, Minn. Statutes 2006 422A.101

Experience studies, Minn. Statutes 2006 356.215, 2006 422A.06

Financial reports, Minn. Statutes 2006 356.20, 2006 356.23

Investment of funds, Minn. Statutes 2006 356.219

Marriage dissolution actions, pension benefits or rights, Minn. Statutes 2006 356.49

Postretirement adjustments, Minn. Statutes 2006 422A.06

State auditor, duties, Minn. Statutes 2006 356.219

Statements of financial requirements, Minn. Statutes 2006 422A.101

Timing of reports, Minn. Statutes 2006 356.219

Reserve fund, credits to, Minn. Statutes 2006 422A.11

Reserves

Prior service credit purchases, Minn. Statutes 2006 356.30

Reduced cost-of-living adjustment reserve transfer, Minn. Statutes 2006 422A.06

Requirements, generally, Minn. Statutes 2006 422A.06

Reserve fund, credits to, Minn. Statutes 2006 422A.11

Retirees, notice given, annuities

Refusal of automatic increases, Minn. Statutes 2006 422A.06

Retirement allowances

Amount, formula, Minn. Statutes 2006 352.115

Application for, Minn. Statutes 2006 422A.14

Basic members, benefit computation, Minn. Statutes 2006 353.46

Benefits, Minn. Statutes 2006 354.44

Completed applications, copies to spouses, Minn. Statutes 2006 356.46

Coordinated benefits, Minn. Statutes 2006 354A.31

Deferred allowances, Minn. Statutes 2006 356.30, 2006 422A.16

Definitions, Minn. Statutes 2006 422A.01

Early withdrawal, see Early retirement under this topic

Effective date, Minn. Statutes 2006 422A.14

Eligibility, Minn. Statutes 2006 422A.13

Exemption from process, Minn. Statutes 2006 356.401

Health insurance premiums, withholding, Minn. Statutes 2006 356.87

Increases, Minn. Statutes 2006 422A.21

Metropolitan Airports Commission firefighters and peace officers, alternative calculation, Minn. Statutes 2006 422A.151

Optional annuities, Minn. Statutes 2006 356.46

Payment, Minn. Statutes 2006 422A.15, 2006 422A.156, 2006 422A.17, 2006 422A.21

PERA, termination of membership, Minn. Statutes 2006 353.29

Proportionate retirement annuities, Minn. Statutes 2006 356.32

Service allowances, Minn. Statutes 2006 422A.01, 2006 422A.15

Simultaneous payment of survivor benefits, Minn. Statutes 2006 356.40

Two dollar bill and annuity, see Optional defined contribution annuity under this topic

Retirement annuities, see Retirement allowances under this topic

Retirement benefit fund, Minn. Statutes 2006 422A.05, 2006 422A.06

Retirement board, certificates and certification, employees transferred to county, retirement benefits, Minn. Statutes 2006 256D.21

Retirement plan alternatives

City employees, transfer between departments and boards, Minn. Statutes 2006 422A.22

City officers and employees, generally, Minn. Statutes 2006 422A.09

Former sanitary district employees, Minn. Statutes 2006 473.511

Revolving fund, Minn. Statutes 2006 422A.05

Rule of 90, eligibility, Minn. Statutes 2006 353.30

Rules

Disability allowances, determination of earnings, Minn. Statutes 2006 422A.18

Employee contribution rates, Minn. Statutes 2006 422A.10

Generally, Minn. Statutes 2006 422A.03

Secretary-treasurer, Minn. Statutes 2006 422A.03, 2006 422A.05

Separation from service

Deferred retirement allowances, Minn. Statutes 2006 422A.16

Refunds, Minn. Statutes 2006 422A.22

Reinstatement, refund repayments, Minn. Statutes 2006 422A.22

Retirement plan alternatives, Minn. Statutes 2006 354A.011, 2006 422A.09, 2006 422A.22

Service allowances, Minn. Statutes 2006 422A.01, 2006 422A.15

Service credit

Combined service annuities, Minn. Statutes 2006 356.30

Combined service benefits, Minn. Statutes 2006 356.302, 2006 356.303

Contributing class members, calculation, Minn. Statutes 2006 422A.15, 2006 422A.155

Disability provisions, Minn. Statutes 2006 422A.19

Forfeited service, refund repayments, Minn. Statutes 2006 356.44

Generally, Minn. Statutes 2006 422A.09

Military service credit, Minn. Statutes 2006 422A.11

Proportionate retirement annuities, Minn. Statutes 2006 356.32

Purchase procedures, strike periods, Minn. Statutes 2006 356.195

Restored service credit, Minn. Statutes 2006 356.44

State legislators, Minn. Statutes 2006 422A.15

Wrongful discharges, Minn. Statutes 2006 356.50

Special fund, Minn. Statutes 2006 422A.05

Special School District 1 (Minneapolis)

Continuity, Minn. Statutes 2006 128D.10

Spousal maintenance, income withholding, Minn. Statutes 2006 422A.24

Spouses

Retirement annuities, Minn. Statutes 2006 356.46

Surviving spouses, see same under this topic

Survivor benefits, see same under this topic

State aid

Aid rededication, Minn. Statutes 2006 354.71

Amortization state aid requirements, Minn. Statutes 2006 126C.41, 2006 423A.02

Police state aid, Metropolitan Airports Commission, applying toward employer contributions, Minn. Statutes 2006 69.031

Supplemental benefits, Minn. Statutes 2006 356.43

Withholding, investment reporting noncompliance, Minn. Statutes 2006 356.219

Statutes of limitations

Breach of fiduciary duty, Minn. Statutes 2006 356A.12

Subpoenas, right to issue, Minn. Statutes 2006 422A.04

Subsidiary reserve account, see Refunds under this topic

Successor organizations, Minn. Statutes 2006 356.20, 2006 356.215

Supplemental benefits

Generally, Minn. Statutes 2006 356.43

Lump-sum payments, conversion to monthly annuity, Minn. Statutes 2006 356.431

Supplemental needs trusts, optional annuity, Minn. Statutes 2006 356.465

Surviving spouses

Defined, Minn. Statutes 2006 356.303

Payments to, deferred retirement allowances, Minn. Statutes 2006 422A.16

Remarriage, no effect on survivor benefit payments, Minn. Statutes 2006 422A.23

Survivor benefits, see same under this topic

Survivor benefits

Beneficiaries charged or convicted of causing member's death, effect on, Minn. Statutes 2006 356.406

Combined service survivor benefits, Minn. Statutes 2006 356.303

Definitions, Minn. Statutes 2006 356.303, 2006 356.406

Exemption from process, Minn. Statutes 2006 356.401

Generally, Minn. Statutes 2006 422A.16, 2006 422A.23

Health insurance premiums, withholding, Minn. Statutes 2006 356.87

Metropolitan Airports Commission firefighters and peace officers, Minn. Statutes 2006 422A.151

Remarriage, effect, Minn. Statutes 2006 356.407, 2006 422A.23

Simultaneous payment of retirement allowances, Minn. Statutes 2006 356.40

Survivor's benefit fund

Actuarial valuations, Minn. Statutes 2006 422A.23

Assets, transfer between accounts, Minn. Statutes 2006 422A.05, 2006 422A.06

Creation, Minn. Statutes 2006 422A.06, 2006 422A.23

Current and future contributions, cost allocation, Minn. Statutes 2006 422A.231

Deposits to, Minn. Statutes 2006 422A.06

Employee contribution rates, changes, Minn. Statutes 2006 422A.23

Payments from, Minn. Statutes 2006 422A.05, 2006 422A.06, 2006 422A.23

Survivors

Data, classification, disclosure, Minn. Statutes 2006 13.63

Survivor benefits, see same under this topic

Termination of plan or fund, Minn. Statutes 2006 356.001

Transfer of funds

Assets, transfer between accounts, Minn. Statutes 2006 422A.05, 2006 422A.06

Continuing appropriations, Minn. Statutes 2006 422A.25

Postretirement conversion, Minn. Statutes 2006 356.431

Reserves, Minn. Statutes 2006 422A.06

Trustees, see Board of trustees under this topic

Two dollar bill and annuity, see Optional defined contribution annuity under this topic

Unfunded actuarial accrued liability

Actuarial valuations, Minn. Statutes 2006 356.22

Contributions toward, generally, Minn. Statutes 2006 422A.101

Vested rights not impaired, Minn. Statutes 2006 422A.25

Vesting requirements

Deferred retirement allowances, Minn. Statutes 2006 422A.16

Disability allowances, Minn. Statutes 2006 422A.18

Elected city officers, Minn. Statutes 2006 422A.09

Formula pension and annuity, Minn. Statutes 2006 422A.15

Generally, Minn. Statutes 2006 422A.13

Military service credit, Minn. Statutes 2006 422A.11

Portability with other retirement plans, Minn. Statutes 2006 422A.16

Service credit, see same under this topic

Survivor benefits, Minn. Statutes 2006 422A.16, 2006 422A.23

Vice-president, Minn. Statutes 2006 422A.03

Violations and penalties

Fiduciaries, felony violations, service prohibition, Minn. Statutes 2006 356A.03, 2006 609B.177

Investment reporting, noncompliance, Minn. Statutes 2006 356.219

Surviving beneficiaries, charge or conviction of causing member's death, loss of survivor benefits, Minn. Statutes 2006 356.406

Voluntary contributions

Generally, Minn. Statutes 2006 422A.10

Monthly allowances, exclusion, Minn. Statutes 2006 422A.16, 2006 422A.23

Withdrawal, Minn. Statutes 2006 422A.15

Waivers, state aid or appropriations, withholding for investment reporting noncompliance, Minn. Statutes 2006 356.219

Withdrawals

Excess contributions, Minn. Statutes 2006 422A.05, 2006 422A.15

Reserve fund, credits to, Minn. Statutes 2006 422A.11

Witnesses, right to compel attendance, Minn. Statutes 2006 422A.04

Wrongful discharges, Minn. Statutes 2006 356.50