Accounting and bookkeeping
Financial and actuarial reporting practices, Minn. Statutes 2016 16A.055, 356.215
Refund repayments, Minn. Statutes 2016 356.441
Accumulated contributions, abandoned amounts, disposition, Minn. Statutes 2016 356.65
Actuarial valuations
Copies, Minn. Statutes 2016 356A.07
Employee/employer contributions, changes in, Minn. Statutes 2016 353.27
Generally, Minn. Statutes 2016 356.214, 356.215
Present value, single life annuity, rate conversion to, Minn. Statutes 2016 356.635
Actuaries
Actuarial valuations, see same under this topic
Approved actuaries, Minn. Statutes 2016 356.214, 356.215
Generally, Minn. Statutes 2016 356.214
Administration
Expenses, Minn. Statutes 2016 356.215
Rulemaking, Minn. Statutes 2016 352.03
Age of retirement, normal retirement age, Minn. Statutes 2016 353.01, 354A.011, 356.403
Annuities
Accrued annuities, Minn. Statutes 2016 352.01
Early retirement, see same under this topic
Generally, see Retirement allowances under this topic
Repayment, wrongful discharges, Minn. Statutes 2016 356.50
Service credit purchase procedures, strike periods, Minn. Statutes 2016 356.195
Appropriations to, withholding, investment reporting noncompliance, Minn. Statutes 2016 356.219
Assets
Definitions, Minn. Statutes 2016 356.215
Investment diversification, Minn. Statutes 2016 356A.06
Limitations on use, Minn. Statutes 2016 356.63
Market valuation method, Minn. Statutes 2016 356.215
Title, holding, Minn. Statutes 2016 356A.06
Beneficiaries, payments to, benefit distribution upon plan termination, Minn. Statutes 2016 356.001
Benefits
Abandoned amounts, disposition, Minn. Statutes 2016 356.65
Benefit provisions summary, Minn. Statutes 2016 356A.07
Combined service benefits, Minn. Statutes 2016 356.303
Definitions, Minn. Statutes 2016 356A.01
Eligible rollover distributions, Minn. Statutes 2016 356.635
Fiduciaries, duties, Minn. Statutes 2016 356A.02
Internal Revenue Code compliance, Minn. Statutes 2016 356.635
Maximum benefit limitations, Minn. Statutes 2016 356.611
Members' nonforfeitable interest, Minn. Statutes 2016 356.001
Payment, date, Minn. Statutes 2016 356.40
Present value, single life annuity, rate conversion to, Minn. Statutes 2016 356.635
Survivor benefits, see same under this topic
Termination of plan or fund, procedures, Minn. Statutes 2016 356.001
Breach of fiduciary duty, Minn. Statutes 2016 356A.09 to 356A.12
Buybacks
Service credit, wrongful discharges, Minn. Statutes 2016 356.50
Service credit purchase procedures, strike periods, Minn. Statutes 2016 356.195
Certificates and certification, economic interest statements, list of filings, Minn. Statutes 2016 356A.06
Chief administrative officer, see Executive director under MINNESOTA STATE RETIREMENT SYSTEM (MSRS)
Cofiduciaries, Minn. Statutes 2016 356A.10, 356A.12
Combined service survivor benefits, Minn. Statutes 2016 356.303
Compensation and salaries, fiduciaries, Minn. Statutes 2016 356A.06, 356A.08
Contested cases, adverse determination of eligibility, benefits, or other rights, Minn. Statutes 2016 356A.07
Continuing education, fiduciaries, Minn. Statutes 2016 356A.13
Contributions to more than one public retirement plan
Exclusion by other plans, Minn. Statutes 2016 353.01
Restrictions, Minn. Statutes 2016 354.094
Copies, plan documents, summaries, and reports, Minn. Statutes 2016 356A.07
Coverage by more than one system, see Portability with other retirement plans under this topic
Covered employees, referendum, Medicare coverage, Minn. Statutes 2016 355.095
Covered governmental entity
Defined, Minn. Statutes 2016 356A.01
Duties, see Employers under this topic
Custodian bank accounts, establishment, Minn. Statutes 2016 356.001
Data, access, marriage dissolutions, Minn. Statutes 2016 356.49
Dedicated fund, Minn. Statutes 2016 356.63, 356.65
Deferred retirement allowances, augmentation, Minn. Statutes 2016 356.215
Definitions
Actuarial valuations, Minn. Statutes 2016 356.215
Loss of survivor benefits, Minn. Statutes 2016 356.406
Minnesota State Retirement System, Minn. Statutes 2016 352.01
Public Employees Retirement Association, Minn. Statutes 2016 353.01
Public pension fiduciary responsibility, Minn. Statutes 2016 356A.01, 356A.06
Teachers retirement, Saint Paul, Minn. Statutes 2016 354A.011
Dependent children, see Survivor benefits under this topic
Depositories, designation, Minn. Statutes 2016 356A.06
Disability benefits, wrongful discharges, effect on, Minn. Statutes 2016 356.50
Disclosure
Actuarial valuations, Minn. Statutes 2016 356.215
Fiduciaries, Minn. Statutes 2016 356A.03, 356A.06
Dissolution of marriage, retirement benefits or rights, information regarding, Minn. Statutes 2016 356.49
Division of plan, based on election or nonelection of Social Security coverage, Minn. Statutes 2016 355.091
Early retirement
Actuarial reduction, Minn. Statutes 2016 352.116
Actuarial valuations, Minn. Statutes 2016 353.30
Coordinated benefits, Minn. Statutes 2016 354A.31
Coverage by more than one plan, Minn. Statutes 2016 353.71
Eligibility, Minn. Statutes 2016 353.30
Economic interest statements, fiduciaries, Minn. Statutes 2016 356A.06
Employee contributions, see Member contributions under this topic
Employees of the retirement plan, indemnification, breach of fiduciary duty, Minn. Statutes 2016 356A.11
Employer contributions
Changes in, Minn. Statutes 2016 353.27
Medicare coverage, Minn. Statutes 2016 355.095
Wrongful discharges, service credit, Minn. Statutes 2016 356.50
Employers
Benefit provision summaries, duties, Minn. Statutes 2016 356A.07
Payments by, prior service credit purchases, Minn. Statutes 2016 356.551
Reports given, Minn. Statutes 2016 356.50, 356.62
Employing units, see Employers under this topic
Experience studies, Minn. Statutes 2016 356.214, 356.215
Fiduciaries
Activities, generally, Minn. Statutes 2016 356A.02
Assets, title, Minn. Statutes 2016 356A.06
Breach of conduct or duties, Minn. Statutes 2016 356A.09 to 356A.12
Compensation and salaries, Minn. Statutes 2016 356A.06, 356A.08
Continuing education, Minn. Statutes 2016 356A.13
Definitions, Minn. Statutes 2016 356A.01
Direct or indirect profits, Minn. Statutes 2016 356A.06
Disclosure, Minn. Statutes 2016 356A.03, 356A.06
Duties, Minn. Statutes 2016 356A.02, 356A.04, 356A.05
Economic interest statements, Minn. Statutes 2016 356A.06
Felony violations, documentation, service prohibition, Minn. Statutes 2016 356A.03, 609B.177
Generally, Minn. Statutes 2016 356A.01 to 356A.13
Investments, duties, Minn. Statutes 2016 356A.02, 356A.06
Prohibited transactions, Minn. Statutes 2016 356A.06
Service of process on, Minn. Statutes 2016 356A.12
Standard of conduct, Minn. Statutes 2016 356A.04
Financial reports, copies to members, Minn. Statutes 2016 356A.07
Former constitutional officers, marriage dissolution actions, Minn. Statutes 2016 356.49
Full funding, established dates for, Minn. Statutes 2016 356.215
Funds and accounts
Custodian bank accounts, Minn. Statutes 2016 356.001
Dedicated fund, Minn. Statutes 2016 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 2016 356A.01
Insurance, exclusion, Minn. Statutes 2016 352.16
Interest rates
Actuarial valuations, Minn. Statutes 2016 356.215
Forfeited service, refund repayments, Minn. Statutes 2016 356.44
Postretirement adjustments, Minn. Statutes 2016 356.215
Investment of funds
Fiduciaries, duties, Minn. Statutes 2016 356A.02, 356A.06
Policy statement, Minn. Statutes 2016 356.219
Reports about, Minn. Statutes 2016 356.219
Requirements, generally, Minn. Statutes 2016 356A.06
Lawsuits, breach of fiduciary duty, Minn. Statutes 2016 356A.12
Leaves of absence, service credit, Minn. Statutes 2016 3.088
Liability
Cofiduciaries, Minn. Statutes 2016 356A.10
Unfunded actuarial accrued liability, Minn. Statutes 2016 356.215
Limitation year, Minn. Statutes 2016 356.611
Mail and mailing
Benefit distribution notice, Minn. Statutes 2016 356.001
Retirement annuities, information, completed applications, Minn. Statutes 2016 356.46
Meetings, see OPEN MEETING LAW
Member contributions
Changes in, Minn. Statutes 2016 353.27
Federal compensation limits, Minn. Statutes 2016 356.611
Generally, Minn. Statutes 2016 356.62
Wrongful discharges, service credit, Minn. Statutes 2016 356.50
Members
Actuarial valuations, Minn. Statutes 2016 356.215
Death caused by surviving beneficiary, loss of survivor benefits, Minn. Statutes 2016 356.406
Definitions, Minn. Statutes 2016 356.406, 356A.01
Marriage dissolution actions, Minn. Statutes 2016 356.49
Notice received, proof of death, Minn. Statutes 2016 356.001
Payments by, prior service credit purchases, Minn. Statutes 2016 356.551
Payments to, benefit distribution upon plan termination, Minn. Statutes 2016 356.001
Remarriage, effect on survivor benefits, Minn. Statutes 2016 356.407
Reports received, Minn. Statutes 2016 356.62, 356A.07
Normal retirement annuities, see Retirement allowances under this topic
Payments by
Allowable expenses, Minn. Statutes 2016 356.001
Benefit distribution upon plan termination, Minn. Statutes 2016 356.001
Fiduciaries, duties, Minn. Statutes 2016 356A.02
Plan documents, copies to members, Minn. Statutes 2016 356A.07
Portability with other retirement plans
Legislators retirement plan, Minn. Statutes 2016 3A.12
Minnesota State Retirement System, Minn. Statutes 2016 352.72
Public Employees Retirement Association, Minn. Statutes 2016 353.71
Teachers retirement, Saint Paul, Minn. Statutes 2016 354A.39
Teachers Retirement Association, Minn. Statutes 2016 354.60
Unclassified employees retirement plan, Minn. Statutes 2016 352D.12
Postretirement adjustments, interest rates, Minn. Statutes 2016 356.215
Prior service credit, purchases, Minn. Statutes 2016 356.551
Purpose, Minn. Statutes 2016 356.001
Records and record keeping
Fiduciaries, duties, Minn. Statutes 2016 356A.02
Investments, liquidity documentation, Minn. Statutes 2016 356A.06
Refunds, repayment to
Forfeited service credit, Minn. Statutes 2016 356.44
Individual retirement accounts, using, Minn. Statutes 2016 356.441
Legislators retirement plan, Minn. Statutes 2016 3A.12
Minnesota State Retirement System, Minn. Statutes 2016 352.72
Public Employees Retirement Association, Minn. Statutes 2016 353.71
Qualified annuities, using, Minn. Statutes 2016 356.441
Requirements, Minn. Statutes 2016 356.441
Teachers Retirement Association, Minn. Statutes 2016 354.50
Unclassified employees retirement plan, Minn. Statutes 2016 352D.12
Reports given
Actuarial valuations, Minn. Statutes 2016 356.215
Experience studies, Minn. Statutes 2016 356.215
Investment of funds, Minn. Statutes 2016 356.219
Marriage dissolution actions, pension benefits or rights, Minn. Statutes 2016 356.49
State auditor, duties, Minn. Statutes 2016 356.219
Retirement allowances
Abandoned amounts, disposition, Minn. Statutes 2016 356.65
Amount, formula, Minn. Statutes 2016 352.115
Completed applications, copies to spouses, Minn. Statutes 2016 356.46
Early retirement, see same under this topic
Optional annuities, Minn. Statutes 2016 356.46
Payments, time, Minn. Statutes 2016 356.40
Postretirement interest rate adjustments, Minn. Statutes 2016 356.215
Public Employees Retirement Association, Minn. Statutes 2016 353.29
Qualified annuities, using for refund repayments, Minn. Statutes 2016 356.441
Simultaneous payment of survivor benefits, Minn. Statutes 2016 356.40
Teachers retirement, Saint Paul, Minn. Statutes 2016 354A.31
Teachers Retirement Association, formula program, Minn. Statutes 2016 354.44
Rule of 90, eligibility, Minn. Statutes 2016 353.30
Service credit
Combined service survivor benefits, Minn. Statutes 2016 356.303
Forfeited service, refund repayments, Minn. Statutes 2016 356.44
Leaves of absence, Minn. Statutes 2016 3.088
Purchase procedures, strike periods, Minn. Statutes 2016 356.195
Restored service credit, Minn. Statutes 2016 356.44
Wrongful discharges, Minn. Statutes 2016 356.50
State aid, withholding, investment reporting noncompliance, Minn. Statutes 2016 356.219
Statutes of limitations, breach of fiduciary duty, Minn. Statutes 2016 356A.12
Successor organizations, Minn. Statutes 2016 356.215
Survivor benefits
Beneficiaries charged or convicted of causing member's death, Minn. Statutes 2016 356.406
Combined service survivor benefits, Minn. Statutes 2016 356.303
Postretirement interest rate adjustments, Minn. Statutes 2016 356.215
Remarriage, effect, Minn. Statutes 2016 356.407
Simultaneous payment of retirement allowances, Minn. Statutes 2016 356.40
Termination of plan or fund, Minn. Statutes 2016 356.001
Unfunded actuarial accrued liability, Minn. Statutes 2016 356.215
Vesting requirements
Service credit, Minn. Statutes 2016 356.303, 356.50
Service credit purchase procedures, strike periods, Minn. Statutes 2016 356.195
Violations and penalties
Fiduciaries, violations, service prohibition, Minn. Statutes 2016 609B.177
Investment reporting, noncompliance, Minn. Statutes 2016 356.219
Waivers, state aid or appropriations, withholding for investment reporting noncompliance, Minn. Statutes 2016 356.219
Wrongful discharges, Minn. Statutes 2016 356.50