Accounting and bookkeeping
Financial and actuarial reporting practices, Minn. Statutes 2009 16A.055, 356.215
Refund repayments, Minn. Statutes 2009 356.441
Accumulated contributions, abandoned amounts, disposition, Minn. Statutes 2009 356.65
Actuarial valuations
Copies, Minn. Statutes 2009 356A.07
Employee/employer contributions, changes in, Minn. Statutes 2009 353.27
Generally, Minn. Statutes 2009 356.214, 356.215
Actuaries
Actuarial valuations, see same under this topic
Approved actuaries, Minn. Statutes 2009 356.214, 356.215
Generally, Minn. Statutes 2009 356.214
Administration
Expenses, Minn. Statutes 2009 356.215
Minnesota State Retirement System, duties, Minn. Statutes 2009 352C.091
Rulemaking, Minn. Statutes 2009 352.03
Age of retirement
Normal retirement age, Minn. Statutes 2009 353.01, 354A.011, 356.403
Annuities
Accrued annuities, Minn. Statutes 2009 352.01
Automatic deposit, Minn. Statutes 2009 356.401
Combined service annuities, Minn. Statutes 2009 356.30
Deferred annuities, Minn. Statutes 2009 356.30
Early retirement, see same under this topic
Generally, see Retirement allowances under this topic
Repayment, wrongful discharges, Minn. Statutes 2009 356.50
Service credit purchase procedures, strike periods, Minn. Statutes 2009 356.195
Appropriations to, withholding
Investment reporting noncompliance, Minn. Statutes 2009 356.219
Assets
Definitions, Minn. Statutes 2009 356.215
Investment diversification, Minn. Statutes 2009 356A.06
Limitations on use, Minn. Statutes 2009 356.63
Market valuation method, Minn. Statutes 2009 356.215
Title, holding, Minn. Statutes 2009 356A.06
Beneficiaries, payments to
Benefit distribution upon plan termination, Minn. Statutes 2009 356.001
Benefits
Abandoned amounts, disposition, Minn. Statutes 2009 356.65
Automatic deposit, Minn. Statutes 2009 356.401
Benefit provisions summary, Minn. Statutes 2009 356A.07
Combined service benefits, Minn. Statutes 2009 356.303
Definitions, Minn. Statutes 2009 356A.01
Eligible rollover distributions, Minn. Statutes 2009 356.635
Exemption from process, Minn. Statutes 2009 356.401
Fiduciaries, duties, Minn. Statutes 2009 356A.02
Internal Revenue Code compliance, Minn. Statutes 2009 356.635
Maximum benefit limitations, Minn. Statutes 2009 356.611
Members' nonforfeitable interest, Minn. Statutes 2009 356.001
Payment, date, Minn. Statutes 2009 356.40
Subpoena authority, Minn. Statutes 2009 356.401
Survivor benefits, see same under this topic
Termination of plan or fund, procedures, Minn. Statutes 2009 356.001
Breach of fiduciary duty, Minn. Statutes 2009 356A.09 to 356A.12
Buybacks
Prior service credit, Minn. Statutes 2009 356.30
Service credit, wrongful discharges, Minn. Statutes 2009 356.50
Service credit purchase procedures, strike periods, Minn. Statutes 2009 356.195
Certificates and certification
Economic interest statements, list of filings, Minn. Statutes 2009 356A.06
Chief administrative officer, see Executive director under MINNESOTA STATE RETIREMENT SYSTEM (MSRS)
Cofiduciaries, Minn. Statutes 2009 356A.10, 356A.12
Combined service annuities, Minn. Statutes 2009 356.30
Combined service survivor benefits, Minn. Statutes 2009 356.303
Compensation and salaries, fiduciaries, Minn. Statutes 2009 356A.06, 356A.08
Contested cases, adverse determination of eligibility, benefits, or other rights, Minn. Statutes 2009 356A.07
Continuing education, fiduciaries, Minn. Statutes 2009 356A.13
Contributions to more than one public retirement plan
Exclusion by other plans, Minn. Statutes 2009 353.01
Restrictions, Minn. Statutes 2009 354.094
Copies, plan documents, summaries, and reports, Minn. Statutes 2009 356A.07
Coverage by more than one system, see Portability with other retirement plans under this topic
Covered employees, referendum, Medicare coverage, Minn. Statutes 2009 355.095
Covered governmental entity
Defined, Minn. Statutes 2009 356A.01
Duties, see Employers under this topic
Custodian bank accounts, establishment, Minn. Statutes 2009 356.001
Data, access, marriage dissolutions, Minn. Statutes 2009 356.49
Dedicated fund, Minn. Statutes 2009 356.63, 356.65
Deferred retirement allowances, augmentation, Minn. Statutes 2009 356.215, 356.30
Definitions
Actuarial valuations, Minn. Statutes 2009 356.215
Loss of survivor benefits, Minn. Statutes 2009 356.406
Minnesota State Retirement System, Minn. Statutes 2009 352.01
Public Employees Retirement Association, Minn. Statutes 2009 353.01
Public pension fiduciary responsibility, Minn. Statutes 2009 356A.01, 356A.06
Teachers retirement, Saint Paul and Duluth, Minn. Statutes 2009 354A.011
Dependent children, see Survivor benefits under this topic
Depositories, designation, Minn. Statutes 2009 356A.06
Disability benefits, wrongful discharges, effect on, Minn. Statutes 2009 356.50
Disclosure
Actuarial valuations, Minn. Statutes 2009 356.215
Fiduciaries, Minn. Statutes 2009 356A.03, 356A.06
Dissolution of marriage, retirement benefits or rights
Information regarding, Minn. Statutes 2009 356.49
Division of plan, based on election or nonelection of Social Security coverage, Minn. Statutes 2009 355.091
Early retirement
Actuarial reduction, Minn. Statutes 2009 352.116
Actuarial valuations, Minn. Statutes 2009 353.30
Coordinated benefits, Minn. Statutes 2009 354A.31
Coverage by more than one plan, Minn. Statutes 2009 353.71
Eligibility, Minn. Statutes 2009 353.30
Economic interest statements, fiduciaries, Minn. Statutes 2009 356A.06
Employee contributions, see Member contributions under this topic
Employees of the retirement plan
Indemnification, breach of fiduciary duty, Minn. Statutes 2009 356A.11
Employer contributions
Changes in, Minn. Statutes 2009 353.27
Medicare coverage, Minn. Statutes 2009 355.095
Wrongful discharges, service credit, Minn. Statutes 2009 356.50
Employers
Benefit provision summaries, duties, Minn. Statutes 2009 356A.07
Payments by, prior service credit purchases, Minn. Statutes 2009 356.551
Reports given, Minn. Statutes 2009 356.50, 356.62
Employing units, see Employers under this topic
Experience studies, Minn. Statutes 2009 356.214, 356.215
Fiduciaries
Activities, generally, Minn. Statutes 2009 356A.02
Assets, title, Minn. Statutes 2009 356A.06
Breach of conduct or duties, Minn. Statutes 2009 356A.09 to 356A.12
Compensation and salaries, Minn. Statutes 2009 356A.06, 356A.08
Continuing education, Minn. Statutes 2009 356A.13
Definitions, Minn. Statutes 2009 356A.01
Direct or indirect profits, Minn. Statutes 2009 356A.06
Disclosure, Minn. Statutes 2009 356A.03, 356A.06
Duties, Minn. Statutes 2009 356A.02, 356A.04, 356A.05
Economic interest statements, Minn. Statutes 2009 356A.06
Felony violations, documentation, service prohibition, Minn. Statutes 2009 356A.03, 609B.177
Generally, Minn. Statutes 2009 356A.01 to 356A.13
Investments, duties, Minn. Statutes 2009 356A.02, 356A.06
Prohibited transactions, Minn. Statutes 2009 356A.06
Service of process on, Minn. Statutes 2009 356A.12
Standard of conduct, Minn. Statutes 2009 356A.04
Financial reports, copies to members, Minn. Statutes 2009 356A.07
Former constitutional officers
Application and interpretation of law, Minn. Statutes 2009 352C.001
Marriage dissolution actions, Minn. Statutes 2009 356.49
Full funding, established dates for, Minn. Statutes 2009 356.215
Funds and accounts
Custodian bank accounts, Minn. Statutes 2009 356.001
Dedicated fund, Minn. Statutes 2009 356.63
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 2009 356A.01
Insurance, exclusion, Minn. Statutes 2009 352.16
Interest rates
Actuarial valuations, Minn. Statutes 2009 356.215
Forfeited service, refund repayments, Minn. Statutes 2009 356.44
Postretirement adjustments, Minn. Statutes 2009 356.215
Investment of funds
Fiduciaries, duties, Minn. Statutes 2009 356A.02, 356A.06
Policy statement, Minn. Statutes 2009 356.219
Reports about, Minn. Statutes 2009 356.219
Requirements, generally, Minn. Statutes 2009 356A.06
Lawsuits, breach of fiduciary duty, Minn. Statutes 2009 356A.12
Leaves of absence, service credit, Minn. Statutes 2009 3.088
Liability
Cofiduciaries, Minn. Statutes 2009 356A.10
Unfunded actuarial accrued liability, Minn. Statutes 2009 356.215
Mail and mailing
Benefit distribution notice, Minn. Statutes 2009 356.001
Retirement annuities, information, completed applications, Minn. Statutes 2009 356.46
Meetings, see OPEN MEETING LAW
Member contributions
Changes in, Minn. Statutes 2009 353.27
Federal compensation limits, Minn. Statutes 2009 356.611
Generally, Minn. Statutes 2009 356.62
Wrongful discharges, service credit, Minn. Statutes 2009 356.50
Members
Actuarial valuations, Minn. Statutes 2009 356.215
Death caused by surviving beneficiary, loss of survivor benefits, Minn. Statutes 2009 356.406
Definitions, Minn. Statutes 2009 356.406, 356A.01
Marriage dissolution actions, Minn. Statutes 2009 356.49
Notice received, proof of death, Minn. Statutes 2009 356.001
Payments by, prior service credit purchases, Minn. Statutes 2009 356.551
Payments to, benefit distribution upon plan termination, Minn. Statutes 2009 356.001
Remarriage, effect on survivor benefits, Minn. Statutes 2009 356.407
Reports received, Minn. Statutes 2009 356.62, 356A.07
Normal retirement annuities, see Retirement allowances under this topic
Notice given
Benefit distribution, Minn. Statutes 2009 356.001
Investment restrictions, Minn. Statutes 2009 356A.06
Payments by
Allowable expenses, Minn. Statutes 2009 356.001
Benefit distribution upon plan termination, Minn. Statutes 2009 356.001
Fiduciaries, duties, Minn. Statutes 2009 356A.02
Plan documents, copies to members, Minn. Statutes 2009 356A.07
Portability with other retirement plans
Legislators retirement plan, Minn. Statutes 2009 3A.12
Minneapolis Employees Retirement Fund, Minn. Statutes 2009 422A.16
Minnesota State Retirement System, Minn. Statutes 2009 352.72
Public Employees Retirement Association, Minn. Statutes 2009 353.71
Teachers retirement, Saint Paul and Duluth, Minn. Statutes 2009 354A.39
Teachers Retirement Association, Minn. Statutes 2009 354.60
Unclassified employees retirement plan, Minn. Statutes 2009 352D.12
Postretirement adjustments
Generally, Minn. Statutes 2009 356.415
Interest rates, Minn. Statutes 2009 356.215
Prior service credit, purchases, Minn. Statutes 2009 356.30, 356.551
Purpose, Minn. Statutes 2009 356.001
Records and record keeping
Fiduciaries, duties, Minn. Statutes 2009 356A.02
Investments, liquidity documentation, Minn. Statutes 2009 356A.06
Refunds
Automatic deposit, Minn. Statutes 2009 356.401
Repayment to
Combined service annuities, Minn. Statutes 2009 356.30
Forfeited service credit, Minn. Statutes 2009 356.44
Individual retirement accounts, using, Minn. Statutes 2009 356.441
Legislators retirement plan, Minn. Statutes 2009 3A.12
Minneapolis Employees Retirement Fund, Minn. Statutes 2009 422A.22
Minnesota State Retirement System, Minn. Statutes 2009 352.72
Public Employees Retirement Association, Minn. Statutes 2009 353.71
Qualified annuities, using, Minn. Statutes 2009 356.441
Requirements, Minn. Statutes 2009 356.441
Teachers Retirement Association, Minn. Statutes 2009 354.50
Unclassified employees retirement plan, Minn. Statutes 2009 352D.12
Reports given
Actuarial valuations, Minn. Statutes 2009 356.215
Experience studies, Minn. Statutes 2009 356.215
Investment of funds, Minn. Statutes 2009 356.219
Marriage dissolution actions, pension benefits or rights, Minn. Statutes 2009 356.49
State auditor, duties, Minn. Statutes 2009 356.219
Reserves, prior service credit purchases, Minn. Statutes 2009 356.30
Retirement allowances
Abandoned amounts, disposition, Minn. Statutes 2009 356.65
Adjustments, Minn. Statutes 2009 352C.10
Amount, formula, Minn. Statutes 2009 352.115
Completed applications, copies to spouses, Minn. Statutes 2009 356.46
Early retirement, see same under this topic
Exemption from process, Minn. Statutes 2009 356.401
MSRS, administration of plans, Minn. Statutes 2009 352C.091
Optional annuities, Minn. Statutes 2009 356.46
Payments, time, Minn. Statutes 2009 356.40
Postretirement interest rate adjustments, Minn. Statutes 2009 356.215
Public Employees Retirement Association, Minn. Statutes 2009 353.29
Qualified annuities, using for refund repayments, Minn. Statutes 2009 356.441
Simultaneous payment of survivor benefits, Minn. Statutes 2009 356.40
Teachers retirement, Saint Paul and Duluth, Minn. Statutes 2009 354A.31
Teachers Retirement Association, formula program, Minn. Statutes 2009 354.44
Rule of 90, eligibility, Minn. Statutes 2009 353.30
Service credit
Combined service annuities, Minn. Statutes 2009 356.30
Combined service survivor benefits, Minn. Statutes 2009 356.303
Forfeited service, refund repayments, Minn. Statutes 2009 356.44
Leaves of absence, Minn. Statutes 2009 3.088
Purchase procedures, strike periods, Minn. Statutes 2009 356.195
Restored service credit, Minn. Statutes 2009 356.44
Wrongful discharges, Minn. Statutes 2009 356.50
State aid, withholding, investment reporting noncompliance, Minn. Statutes 2009 356.219
Statutes of limitations, breach of fiduciary duty, Minn. Statutes 2009 356A.12
Subpoenas, overpayment of benefits, Minn. Statutes 2009 356.401
Successor organizations, Minn. Statutes 2009 356.215
Survivor benefits
Adjustments, Minn. Statutes 2009 352C.10
Beneficiaries charged or convicted of causing member's death, Minn. Statutes 2009 356.406
Combined service survivor benefits, Minn. Statutes 2009 356.303
Exemption from process, Minn. Statutes 2009 356.401
Overpayment of benefits, subpoenas, Minn. Statutes 2009 356.401
Postretirement interest rate adjustments, Minn. Statutes 2009 356.215
Remarriage, effect, Minn. Statutes 2009 356.407
Simultaneous payment of retirement allowances, Minn. Statutes 2009 356.40
Termination of plan or fund, Minn. Statutes 2009 356.001
Unfunded actuarial accrued liability, Minn. Statutes 2009 356.215
Vesting requirements
Service credit, Minn. Statutes 2009 356.30, 356.303, 356.50
Service credit purchase procedures, strike periods, Minn. Statutes 2009 356.195
Violations and penalties
Fiduciaries, violations, service prohibition, Minn. Statutes 2009 609B.177
Investment reporting, noncompliance, Minn. Statutes 2009 356.219
Waivers, state aid or appropriations, withholding for investment reporting noncompliance, Minn. Statutes 2009 356.219
Wrongful discharges, Minn. Statutes 2009 356.50