ELECTIVE STATE OFFICERS RETIREMENT PLAN

Accounting and bookkeeping

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

Refund repayments, Minn. Statutes 2005 356.441

Accumulated contributions

Abandoned amounts, disposition, Minn. Statutes 2005 356.65

Actuarial valuations

Copies, Minn. Statutes 2005 356A.07

Costs, payment, Minn. Statutes 2005 356.214

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

Generally, Minn. Statutes 2005 356.214, 356.215

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

Reports about, Minn. Statutes 2005 356.215

Actuaries

Actuarial valuations, see same under this topic

Approved actuaries, Minn. Statutes 2005 356.214, 356.215

Contracts, Minn. Statutes 2005 356.214

Duties, Minn. Statutes 2005 356.214

Administration

Expenses, Minn. Statutes 2005 356.215

Minnesota State Retirement System, duties, Minn. Statutes 2005 352C.091

Rulemaking, Minn. Statutes 2005 352.03

Age of retirement

Early retirement, Minn. Statutes 2005 352C.031

Generally, Minn. Statutes 2005 352C.031

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

Amount, formula, Minn. Statutes 2005 352C.021

Annuities

Accrued annuities, Minn. Statutes 2005 352.01

Automatic deposit, Minn. Statutes 2005 356.401

Combined service annuities, Minn. Statutes 2005 356.30

Deferred annuities, Minn. Statutes 2005 352C.033 to 352C.051, 356.30

Early retirement, see same under this topic

Generally, see Retirement allowances under this topic

Normal retirement annuities, see Retirement allowances 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

Assets

Definitions, Minn. Statutes 2005 356.215, 356.219, 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, prohibited assignments, Minn. Statutes 2005 352C.09

Attachment, exemption, Minn. Statutes 2005 352C.09

Beneficiaries, payments to

Benefit distribution upon plan termination, Minn. Statutes 2005 356.001

Death refunds, Minn. Statutes 2005 352C.09

Benefits

Abandoned amounts, disposition, Minn. Statutes 2005 356.65

Automatic deposit, Minn. Statutes 2005 356.401

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

Combined service benefits, Minn. Statutes 2005 356.303

Definitions, Minn. Statutes 2005 356A.01

Eligible rollover distributions, Minn. Statutes 2005 356.635

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

Termination or denial, appeals, Minn. Statutes 2005 352.031

Breach of fiduciary duty, Minn. Statutes 2005 356A.09 to 356A.12

Buybacks

Interest rates, Minn. Statutes 2005 352C.051

Prior service credit, Minn. Statutes 2005 356.30

Refund repayments, Minn. Statutes 2005 352C.051, 352C.09

Service credit, wrongful discharges, Minn. Statutes 2005 356.50

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

Certificates and certification

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

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

Child support, income withholding, Minn. Statutes 2005 352C.09

Cofiduciaries, Minn. Statutes 2005 356A.10, 356A.12

Combined service annuities, Minn. Statutes 2005 356.30

Combined service survivor benefits, Minn. Statutes 2005 356.303

Compensation and salaries

Definitions, Minn. Statutes 2005 352C.031, 356.611

Fiduciaries, Minn. Statutes 2005 356A.06, 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

Contributions to more than one public retirement plan

Exclusion by other plans, Minn. Statutes 2005 353.01

Restrictions, Minn. Statutes 2005 354.094

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

Covered governmental entity

Defined, Minn. Statutes 2005 356A.01

Duties, see Employers under this topic

Creditors remedies, prohibited use, Minn. Statutes 2005 352C.09

Custodian bank accounts, establishment, Minn. Statutes 2005 356.001

Data, access, marriage dissolutions, Minn. Statutes 2005 356.49

Decedents estates, payments to, death refunds, Minn. Statutes 2005 352C.09

Dedicated fund, Minn. Statutes 2005 356.63, 356.65

Deferred retirement allowances

Augmentation, Minn. Statutes 2005 352C.033 to 352C.051, 356.215, 356.30

Interest rates, Minn. Statutes 2005 352C.033

Definitions

Actuarial valuations, Minn. Statutes 2005 356.215

Employee contribution pick up, Minn. Statutes 2005 356.62

Generally, Minn. Statutes 2005 352C.021, 352C.031

Loss of survivor benefits, Minn. Statutes 2005 356.406

Minnesota State Retirement System, Minn. Statutes 2005 352.01

Public Employees Retirement Association, Minn. Statutes 2005 353.01

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

Public pension plan assets, Minn. Statutes 2005 356.63

Retirement annuity application procedure, Minn. Statutes 2005 356.46

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

Dependent children

Posthumous children, qualifying as, Minn. Statutes 2005 352C.04

Survivor benefits, see same under this topic

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

Disclosure

Actuarial valuations, Minn. Statutes 2005 356.215

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

Dissolution of marriage

Division of property, Minn. Statutes 2005 352C.09

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

Division of plan, based on election or nonelection of Social Security coverage, Minn. Statutes 2005 355.091

Early retirement

Actuarial reduction, Minn. Statutes 2005 352.116

Actuarial valuations, Minn. Statutes 2005 353.30

Coordinated benefits, Minn. Statutes 2005 354A.31

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

Eligibility, Minn. Statutes 2005 353.30

Generally, Minn. Statutes 2005 352C.031

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

Employee contributions, see Member contributions under this topic

Employees of the retirement plan

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

Employer contributions

Changes in, Minn. Statutes 2005 353.27

Wrongful discharges, service credit, Minn. Statutes 2005 356.50

Employers

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

Payments by, prior service credit purchases, Minn. Statutes 2005 356.551

Reports given, employee contribution pick ups, Minn. Statutes 2005 356.62

Employing units, see Employers under this topic

Estate taxes, exemption, Minn. Statutes 2005 352C.09

Execution (creditors remedies)

Exemption, Minn. Statutes 2005 352C.09

Experience studies, Minn. Statutes 2005 356.214, 356.215

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 356A.12

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

Duties, Minn. Statutes 2005 356A.02, 356A.04, 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 356A.13

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

Prohibited transactions, Minn. Statutes 2005 356A.06

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

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

Financial reports, copies to members, Minn. Statutes 2005 356A.07

Former constitutional officers

Marriage dissolution actions, Minn. Statutes 2005 356.49

Funds and accounts

Custodian bank accounts, Minn. Statutes 2005 356.001

Dedicated fund, Minn. Statutes 2005 356.63

Garnishment, exemption, Minn. Statutes 2005 352C.09

Governing board of a pension plan, see Board of directors under MINNESOTA STATE RETIREMENT SYSTEM (MSRS)

Governing body rules and policies

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

Guardians of minors

Survivor benefits for dependent children, duties, Minn. Statutes 2005 352C.04

Insurance

Exclusion, Minn. Statutes 2005 352.16

Health insurance premiums, withholding, Minn. Statutes 2005 352C.09

Interest rates

Actuarial valuations, Minn. Statutes 2005 356.215

Deferred annuities augmentation, Minn. Statutes 2005 352C.033

Forfeited service, refund repayments, Minn. Statutes 2005 356.44

Postretirement adjustments, Minn. Statutes 2005 352C.031, 352C.033, 356.215

Refund repayments, Minn. Statutes 2005 352C.051, 352C.09

Investment of funds

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

Policy statement, Minn. Statutes 2005 356.219

Reports about, Minn. Statutes 2005 356.219

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

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

Leaves of absence, service credit, Minn. Statutes 2005 3.088

Liability

Cofiduciaries, Minn. Statutes 2005 356A.10

Unfunded actuarial accrued liability, Minn. Statutes 2005 356.215

Mail and mailing

Benefit distribution notice, Minn. Statutes 2005 356.001

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

Meetings, see OPEN MEETING LAW

Member contributions

Average salary calculations, Minn. Statutes 2005 352C.021

Changes in, Minn. Statutes 2005 353.27

Employee contribution pick up, Minn. Statutes 2005 356.62

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

Federal compensation limits, Minn. Statutes 2005 356.611

Generally, Minn. Statutes 2005 352C.09

Reports about, Minn. Statutes 2005 356.62

Wrongful discharges, service credit, Minn. Statutes 2005 356.50

Members

Actuarial valuations, Minn. Statutes 2005 356.215

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

Definitions, Minn. Statutes 2005 356.406, 356.62, 356A.01

Election of coverage under unclassified employees retirement plan, Minn. Statutes 2005 352C.011

Marriage dissolution actions, Minn. Statutes 2005 356.49

Notice received, proof of death, Minn. Statutes 2005 356.001

Payments by, prior service credit purchases, Minn. Statutes 2005 356.551

Payments to, benefit distribution upon plan termination, Minn. Statutes 2005 356.001

Remarriage, effect on survivor benefits, Minn. Statutes 2005 356.407

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

Normal retirement annuities, see Retirement allowances under this topic

Notice given

Benefit distribution, Minn. Statutes 2005 356.001

Investment restrictions, Minn. Statutes 2005 356A.06

Payments by

Actuarial costs, Minn. Statutes 2005 356.214

Allowable expenses, Minn. Statutes 2005 356.001

Benefit distribution upon plan termination, Minn. Statutes 2005 356.001

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

Payroll deductions, Minn. Statutes 2005 352C.09

Plan documents

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

Policy of state, Minn. Statutes 2005 352C.01

Portability with other retirement plans

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

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

Minnesota State Retirement System, Minn. Statutes 2005 352.72

Public Employees Retirement Association, Minn. Statutes 2005 353.71

Teachers retirement, Minneapolis, Saint Paul, and Duluth, 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 352C.051

Postretirement adjustments

Interest rates, Minn. Statutes 2005 352C.031, 352C.033, 356.215

Prior service credit, purchases, Minn. Statutes 2005 356.30, 356.551

Purpose, Minn. Statutes 2005 356.001

Records and record keeping

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

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

Minnesota State Retirement System, duties, Minn. Statutes 2005 352C.09

Refunds

Automatic deposit, Minn. Statutes 2005 356.401

Generally, Minn. Statutes 2005 352C.09

Repayment to

Combined service annuities, Minn. Statutes 2005 356.30

Forfeited service credit, Minn. Statutes 2005 356.44

Generally, Minn. Statutes 2005 352C.051, 352C.09

Individual retirement accounts, using, Minn. Statutes 2005 356.441

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

Teachers Retirement Association, Minn. Statutes 2005 354.50

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

Reports given

Actuarial valuations, Minn. Statutes 2005 356.215

Experience studies, Minn. Statutes 2005 356.215

Investment of funds, Minn. Statutes 2005 356.219

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

State auditor, duties, Minn. Statutes 2005 356.219

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

Retired members

Health insurance premiums, withholding, Minn. Statutes 2005 352C.09

Retirement allowances

Abandoned amounts, disposition, Minn. Statutes 2005 356.65

Adjustments, Minn. Statutes 2005 352C.10

Age, Minn. Statutes 2005 352C.031

Amount, formula, Minn. Statutes 2005 352.115, 352C.031

Application for, Minn. Statutes 2005 352C.031

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

Deferred retirement allowances augmentation, Minn. Statutes 2005 352C.033

Definitions, Minn. Statutes 2005 356.46

Early retirement, see same under this topic

Exemption from process, Minn. Statutes 2005 356.401

Members retiring after June 30, 1997, Minn. Statutes 2005 352C.031

Members retiring before July 1, 1997, Minn. Statutes 2005 352C.031

Minnesota State Retirement System, duties, Minn. Statutes 2005 352C.031

MSRS, administration of plans, Minn. Statutes 2005 352C.091

Optional annuities, Minn. Statutes 2005 356.46

Payments, time, Minn. Statutes 2005 352C.031, 356.40

Postretirement interest rate adjustments, Minn. Statutes 2005 352C.031, 352C.033, 356.215

Public Employees Retirement Association, Minn. Statutes 2005 353.29

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

Simultaneous payment of survivor benefits, Minn. Statutes 2005 356.40

Teachers retirement, Minneapolis, Saint Paul, and Duluth, Minn. Statutes 2005 354A.31

Teachers Retirement Association, formula program, Minn. Statutes 2005 354.44

Vesting portability, Minn. Statutes 2005 352C.051

Years of service, Minn. Statutes 2005 352C.031

Retirement plan alternatives, Minn. Statutes 2005 352C.011

Rule of 90, eligibility, Minn. Statutes 2005 353.30

Service credit

Combined service annuities, Minn. Statutes 2005 356.30

Combined service survivor benefits, Minn. Statutes 2005 356.303

Forfeited service, refund repayments, Minn. Statutes 2005 356.44

Leaves of absence, Minn. Statutes 2005 3.088

Portability with other retirement plans, Minn. Statutes 2005 352C.051

Purchase procedures, strike periods, Minn. Statutes 2005 356.195

Restored service credit, Minn. Statutes 2005 356.44

Wrongful discharges, Minn. Statutes 2005 356.50

Spousal maintenance, income withholding, Minn. Statutes 2005 352C.09

State aid, withholding

Investment reporting noncompliance, Minn. Statutes 2005 356.219

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

Successor organizations, Minn. Statutes 2005 356.215

Survivor benefits

Adjustments, Minn. Statutes 2005 352C.10

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

Combined service survivor benefits, Minn. Statutes 2005 356.303

Exemption from process, Minn. Statutes 2005 356.401

Generally, Minn. Statutes 2005 352C.04

Postretirement interest rate adjustments, Minn. Statutes 2005 352C.033, 356.215

Remarriage, effect, Minn. Statutes 2005 356.407

Simultaneous payment of retirement allowances, Minn. Statutes 2005 356.40

Termination of plan or fund, Minn. Statutes 2005 356.001

Termination of rights, Minn. Statutes 2005 352C.09

Transfer of funds

Direct transfer to qualified retirement plans, Minn. Statutes 2005 352C.09

Unfunded actuarial accrued liability, Minn. Statutes 2005 356.215

Vesting requirements

Generally, Minn. Statutes 2005 352C.031

Portability with other retirement plans, Minn. Statutes 2005 352C.051

Service credit, Minn. Statutes 2005 352C.051, 356.30, 356.303, 356.50

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

Survivor benefits, Minn. Statutes 2005 352C.04

Violations and penalties

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

Investment reporting, noncompliance, Minn. Statutes 2005 356.219

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