HIGHER EDUCATION SUPPLEMENTAL RETIREMENT PLAN

Accounting and bookkeeping

Refund repayments, Minn. Statutes 2006 356.441

Accumulated contributions

Abandoned amounts, disposition, Minn. Statutes 2006 356.65

Actuarial valuations, copies, Minn. Statutes 2006 356A.07

Administration

Administrative expense assessment, Minn. Statutes 2006 354C.12

Costs, payment, Minn. Statutes 2006 354C.12

Higher Education Retirement Plans Advisory Committee, expenses, allocation, Minn. Statutes 2006 354B.25

Minnesota State Colleges and Universities Board, duties, Minn. Statutes 2006 354C.13

Proposed legislation, Minn. Statutes 2006 356B.05

Rulemaking, Minn. Statutes 2006 354C.18

Annuities

Annuity contracts, Minn. Statutes 2006 354C.14

Assignment, Minn. Statutes 2006 354C.165

Automatic deposit, Minn. Statutes 2006 356.401

Creditors remedies, use prohibited, Minn. Statutes 2006 354C.165

Custodian accounts, Minn. Statutes 2006 354C.14

Payment upon death or termination of employment, Minn. Statutes 2006 354C.16

Appropriations to, withholding

Investment reporting noncompliance, Minn. Statutes 2006 356.219

Assets

Investment diversification, Minn. Statutes 2006 356A.06

Limitations on use, Minn. Statutes 2006 356.63

Title, holding, Minn. Statutes 2006 356A.06

Unneeded assets, certification to Investment Board, Minn. Statutes 2006 11A.23

Assignments, annuities or benefits, Minn. Statutes 2006 354C.165

Attachment, annuities or benefits, Minn. Statutes 2006 354C.165

Beneficiaries

Benefit distribution upon plan termination, Minn. Statutes 2006 356.001

Benefits

Abandoned amounts, disposition, Minn. Statutes 2006 356.65

Application for, Minn. Statutes 2006 354C.16

Assignment, Minn. Statutes 2006 354C.165

Automatic deposit, Minn. Statutes 2006 356.401

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

Creditors remedies, use prohibited, Minn. Statutes 2006 354C.165

Eligible rollover distributions, Minn. Statutes 2006 356.635

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

Internal Revenue Code compliance, Minn. Statutes 2006 356.635

Members' nonforfeitable interest, Minn. Statutes 2006 356.001

Ownership, Minn. Statutes 2006 354C.14

Payment upon death or termination of employment, Minn. Statutes 2006 354C.16

Recipients, defined, Minn. Statutes 2006 356A.01

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

Termination or denial, appeals, Teachers Retirement Association, Minn. Statutes 2006 354.071

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

Certificates and certification

Economic interest statements, list of filings, Minn. Statutes 2006 356A.06

Cofiduciaries

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

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

Compensation and salaries, fiduciaries, Minn. Statutes 2006 356A.06, 356A.08

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

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

Contracts and agreements

Tax shelter provisions, Minn. Statutes 2006 354C.17

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

Covered employment, eligible positions, Minn. Statutes 2006 354C.11

Covered governmental entity, defined, Minn. Statutes 2006 356A.01

Creditors remedies

Annuities or benefits, use prohibited, Minn. Statutes 2006 354C.165

Credits to

Abandoned contributions, annuities, or benefits, Minn. Statutes 2006 356.65

Custodial bank accounts, establishment, Minn. Statutes 2006 356.001

Data, access, marriage dissolution actions, Minn. Statutes 2006 356.49

Dedicated fund, uses, Minn. Statutes 2006 356.63

Definitions

Generally, Minn. Statutes 2006 353D.01

Loss of survivor benefits, Minn. Statutes 2006 356.406

Public pension fiduciary responsibility, Minn. Statutes 2006 356A.01, 356A.06

Depositories, designation, Minn. Statutes 2006 356A.06

Disclosure, fiduciaries, Minn. Statutes 2006 356A.03, 356A.06

Dissolution of marriage, retirement benefits or rights, information regarding, Minn. Statutes 2006 356.49

Economic interest statements, fiduciaries, Minn. Statutes 2006 356A.06

Employees of the retirement plan

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

Employer contributions

Additional employer contributions, Minn. Statutes 2006 354C.12, 356.24

Exemptions/exceptions, Minn. Statutes 2006 356.401

Requirements, generally, Minn. Statutes 2006 354C.12

Tax shelter provisions, Minn. Statutes 2006 354C.17

Employers, benefit provision summaries, duties, Minn. Statutes 2006 356A.07

Establishment, Minn. Statutes 2006 354C.10, 356.24

Exclusions from coverage

Reemployed retired teachers, Minn. Statutes 2006 352.1155, 354.445

Execution (creditors remedies)

Annuities or benefits, exemption, Minn. Statutes 2006 354C.165

Fiduciaries

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

Assets, title, Minn. Statutes 2006 356A.06

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

Compensation and salaries, Minn. Statutes 2006 356A.06, 356A.08

Continuing education, Minn. Statutes 2006 356A.13

Definitions, Minn. Statutes 2006 356A.01

Direct or indirect profits, Minn. Statutes 2006 356A.06

Disclosure, Minn. Statutes 2006 356A.03, 356A.06

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

Economic interest statements, Minn. Statutes 2006 356A.06

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

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

Investments, duties, Minn. Statutes 2006 356A.02, 356A.06

Nonliability, self-directed investments by members, Minn. Statutes 2006 356A.06

Prohibited transactions, Minn. Statutes 2006 356A.06

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

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

Financial reports, copies, distribution, Minn. Statutes 2006 356.20, 356A.07

Former members, marriage dissolution actions, Minn. Statutes 2006 356.49

Funds and accounts

Custodial bank accounts, Minn. Statutes 2006 356.001

Dedicated fund, Minn. Statutes 2006 356.63

Garnishment, annuities or benefits, exemption, Minn. Statutes 2006 354C.165

Governing body rules and policies

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

Higher Education Retirement Plans Advisory Committee

Duties, Minn. Statutes 2006 354B.25

Investment of funds

Fiduciaries, duties, Minn. Statutes 2006 356A.02, 356A.06

Investment options, Minn. Statutes 2006 354C.18

Member contributions, generally, Minn. Statutes 2006 354C.18

Minnesota State Colleges and Universities Board, duties, Minn. Statutes 2006 354C.14, 354C.15, 354C.18

Policy statement, Minn. Statutes 2006 356.219

Reports about, Minn. Statutes 2006 356.219

Requirements, generally, Minn. Statutes 2006 356A.06

Supplemental investment fund, cash realized from redemption of shares, Minn. Statutes 2006 354C.15

Lawsuits, breach of fiduciary duty, Minn. Statutes 2006 356A.12

Legislative proposals, Minn. Statutes 2006 356B.05

Liability, cofiduciaries, Minn. Statutes 2006 356A.10

Loans by, Minn. Statutes 2006 354C.165

Mail and mailing

Benefit distribution notice, Minn. Statutes 2006 356.001

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

Member contributions

Additional member contributions, Minn. Statutes 2006 354C.12, 356.24

Amount, Minn. Statutes 2006 354C.12

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

Excess contributions, Minn. Statutes 2006 354C.12

Omitted deductions, Minn. Statutes 2006 354C.12

Reports about, Minn. Statutes 2006 356.62

Tax shelter provisions, Minn. Statutes 2006 354C.17

Members

Benefit distribution upon plan termination, Minn. Statutes 2006 356.001

Contributions, Minn. Statutes 2006 354C.12, 354C.17, 356.401, 356.62

Covered employment, eligibility, Minn. Statutes 2006 354C.11

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

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

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

Payments by, administrative expenses, Minn. Statutes 2006 354C.12

Payments to, benefits after death or termination of employment, Minn. Statutes 2006 354C.16

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

Self-directed investments, nonliability of fiduciaries, Minn. Statutes 2006 356A.06

Military service credit, Minn. Statutes 2006 356.635

Notice given

Benefit distribution, Minn. Statutes 2006 356.001

Investment restrictions, Minn. Statutes 2006 356A.06

Payments by

Allowable expenses, Minn. Statutes 2006 356.001

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

Payroll deductions, Minn. Statutes 2006 354C.12, 354C.17

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

Portability with other retirement plans

Teachers Retirement Association, Minn. Statutes 2006 354.50

Prior service credit, post-July 1, 2003, purchases, Minn. Statutes 2006 356.551

Purpose, Minn. Statutes 2006 356.001

Records and record keeping

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

Investments, liquidity documentation, Minn. Statutes 2006 356A.06

Refunds

Automatic deposit, Minn. Statutes 2006 356.401

Excess administration costs, Minn. Statutes 2006 354C.12

Repayment to, Minn. Statutes 2006 356.441

Reports about, administrative expenses, Minn. Statutes 2006 354C.12

Reports given

Investment of funds, Minn. Statutes 2006 356.219

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

State auditor, duties, Minn. Statutes 2006 356.219

Retirement annuities

Abandoned amounts, disposition, Minn. Statutes 2006 356.65

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

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

Service credit buybacks

Prior service credit, post-July 1, 2003, purchases, Minn. Statutes 2006 356.551

Purchase procedures, strike periods, Minn. Statutes 2006 356.195

Spouses, retirement annuities, Minn. Statutes 2006 356.46

State aid, withholding

Investment reporting noncompliance, Minn. Statutes 2006 356.219

Statutes of limitations

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

Supplemental investment fund

Investment options, Minn. Statutes 2006 354C.18

Minnesota State Colleges and Universities Board, duties, Minn. Statutes 2006 354C.15

Redemption of shares, Minn. Statutes 2006 354C.15

Survivor benefits, beneficiaries charged or convicted of causing member's death, Minn. Statutes 2006 356.406

Survivors, defined, Minn. Statutes 2006 356.406

Tax shelter provisions, Minn. Statutes 2006 354C.17

Termination of plan or fund, Minn. Statutes 2006 356.001

Violations and penalties

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

Investment reporting, noncompliance, Minn. Statutes 2006 356.219

Prohibited transactions, defined, Minn. Statutes 2006 356A.06

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

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