Minnesota Legislature
Office of the Revisor of Statutes
2004 Minnesota Statutes Index (topics)
MINNEAPOLIS EMPLOYEES RETIREMENT FUND (MERF)
Accounting and bookkeeping
Financial and actuarial reporting practices, Minn. Statutes 2004 16A.055, 356.20, 356.215
Refund repayments, Minn. Statutes 2004 356.441
Retirement benefit fund, Minn. Statutes 2004 422A.06
Accumulated contributions
Abandoned amounts, disposition, Minn. Statutes 2004 356.65
Actuarial valuations
Alternative valuations, Minn. Statutes 2004 356.23
Copies, Minn. Statutes 2004 356A.07
Costs, payment, Minn. Statutes 2004 356.214
Data, Minn. Statutes 2004 422A.04
Deferred retirement allowances, Minn. Statutes 2004 422A.16
Definitions, Minn. Statutes 2004 356.215, 422A.01
Disability allowances, Minn. Statutes 2004 422A.16
Early retirement, Minn. Statutes 2004 353.30
Financial reporting, Minn. Statutes 2004 356.20
Generally, Minn. Statutes 2004 356.214, 356.215, 422A.06
Interpretation of law, Minn. Statutes 2004 356.22
Legislature, rights, Minn. Statutes 2004 356.22
Optional annuities, Minn. Statutes 2004 422A.15
Quadrennial projection valuations, Minn. Statutes 2004 16A.055, 356.215
Reports about, Minn. Statutes 2004 356.215, 422A.06
Reserves, Minn. Statutes 2004 422A.06
Retirement benefit fund, Minn. Statutes 2004 422A.06
Supplemental actuarial valuations, Minn. Statutes 2004 356.23
Survivor benefits, Minn. Statutes 2004 422A.23
Survivor's benefit fund, Minn. Statutes 2004 422A.23, 422A.231
Actuaries
Actuarial valuations, see same under this topic
Approved actuaries, Minn. Statutes 2004 356.214, 356.215
Contracts, Minn. Statutes 2004 356.214, 422A.06
Duties, Minn. Statutes 2004 356.214, 422A.06
Administration
Executive director, duties, Minn. Statutes 2004 422A.03
Expenses, Minn. Statutes 2004 356.215, 422A.06
Proposed legislation, Minn. Statutes 2004 356B.05
Rulemaking, generally, Minn. Statutes 2004 422A.03
Age of retirement
Combined service disability benefits, Minn. Statutes 2004 356.302
Deferred retirement allowances, Minn. Statutes 2004 422A.16
Elected city officials, Minn. Statutes 2004 422A.09
Established age, defined, Minn. Statutes 2004 422A.01
Formula pension and annuity, Minn. Statutes 2004 422A.15
Normal retirement age, Minn. Statutes 2004 353.01, 354A.011, 356.403
Proportionate retirement annuities, Minn. Statutes 2004 356.32
Allowances
Assignment, Minn. Statutes 2004 422A.24
Creditors remedies, use prohibited, Minn. Statutes 2004 422A.24
Deferred retirement allowances, Minn. Statutes 2004 422A.16
Disability allowances, see same under this topic
Early retirement, see same under this topic
Estate taxes, exemption, Minn. Statutes 2004 422A.24
Retirement allowances, see same under this topic
Service allowances, Minn. Statutes 2004 422A.01, 422A.15
Annuities
Abandoned amounts, disposition, Minn. Statutes 2004 356.65
Additional annuities, Minn. Statutes 2004 422A.06, 422A.15
Allowances, see same under this topic
Combined service annuities, Minn. Statutes 2004 356.30
Defined, Minn. Statutes 2004 422A.01
Formula pension and annuity, Minn. Statutes 2004 422A.15
Increases, automatic, Minn. Statutes 2004 422A.06
Joint and survivor option, Minn. Statutes 2004 422A.17
Optional annuities, see Optional defined contribution annuity under this topic
Payment, date, Minn. Statutes 2004 356.40
Postretirement investment fund annuity, defined, Minn. Statutes 2004 422A.01
Proportionate retirement annuities, Minn. Statutes 2004 356.32
Qualified annuities, using for refund repayments, Minn. Statutes 2004 356.441
Application of law
Actuarial valuations, Minn. Statutes 2004 356.215
Board of trustees, open meetings, Minn. Statutes 2004 356A.08
Combined service annuities, Minn. Statutes 2004 356.30
Covered salary limitation, exception, Minn. Statutes 2004 356.611
Early retirement, Minn. Statutes 2004 352.116, 353.71, 354A.31
Employee contributions, Minn. Statutes 2004 356.62
Executive director and employees, civil service laws, rules, Minn. Statutes 2004 422A.03
Members, Minn. Statutes 2004 422A.03
Retirement allowances, Minn. Statutes 2004 352.115, 353.29, 354.44, 354A.31
Retirement benefit fund, generally, Minn. Statutes 2004 422A.06
Special School District 1 (Minneapolis), continuity, Minn. Statutes 2004 128D.10
Successor organizations, Minn. Statutes 2004 356.20, 356.215
Termination of plan or fund, Minn. Statutes 2004 356.001
Appropriations to
Continuing appropriations, Minn. Statutes 2004 422A.25
Withholding, investment reporting noncompliance, Minn. Statutes 2004 356.219
Assets
Definitions, Minn. Statutes 2004 356.215, 356.219, 356.63
Interpretation of law, Minn. Statutes 2004 356.63
Investment diversification, Minn. Statutes 2004 356A.06
Market valuation method, Minn. Statutes 2004 356.215
Title, holding, Minn. Statutes 2004 356A.06
Transfer between accounts, Minn. Statutes 2004 422A.05, 422A.06
Assignments, allowances, benefits, or refunds, Minn. Statutes 2004 422A.24
Attachment, allowances, benefits, or refunds, Minn. Statutes 2004 422A.24
Audits and examinations, financial reporting, Minn. Statutes 2004 356.20
Basic members
Retirement annuities, benefit computation, Minn. Statutes 2004 353.46
Beneficiaries
Data, classification, disclosure, Minn. Statutes 2004 13.63
Designation, Minn. Statutes 2004 422A.16, 422A.17, 422A.23
Payments to
Benefit distribution upon plan termination, Minn. Statutes 2004 356.001
Death benefits, Minn. Statutes 2004 422A.23
Deferred retirement allowances, Minn. Statutes 2004 422A.16
Refunds, Minn. Statutes 2004 422A.22
Retirement allowances, Minn. Statutes 2004 422A.15
Survivor benefits, Minn. Statutes 2004 422A.23
Benefits
Abandoned amounts, disposition, Minn. Statutes 2004 356.65
Assignment, Minn. Statutes 2004 422A.24
Benefit provisions summary, Minn. Statutes 2004 356A.07
Combined service benefits, Minn. Statutes 2004 356.302, 356.303
Creditors remedies, use prohibited, Minn. Statutes 2004 422A.24
Death benefits, Minn. Statutes 2004 422A.20, 422A.23
Definitions, Minn. Statutes 2004 356A.01
Disability benefits, see Disability allowances under this topic
Eligible rollover distributions, Minn. Statutes 2004 356.635
Estate taxes, exemption, Minn. Statutes 2004 422A.24
Fiduciaries, duties, Minn. Statutes 2004 356A.02
Generally, see Allowances under this topic
Internal Revenue Code compliance, Minn. Statutes 2004 356.635
Maximum benefit limitations, Minn. Statutes 2004 356.611
Members' nonforfeitable interest, Minn. Statutes 2004 356.001
Payment, date, Minn. Statutes 2004 356.40
Recipients, defined, Minn. Statutes 2004 356A.01
Supplemental benefits, Minn. Statutes 2004 356.43
Termination of plan or fund, procedures, Minn. Statutes 2004 356.001
Board of trustees
Appointments by, executive director, Minn. Statutes 2004 422A.03
Certifying to, retirement benefit fund, reserves, Minn. Statutes 2004 422A.06
Designation by, depositories for assets not held by custodian banks, Minn. Statutes 2004 356A.06
Duties, generally, Minn. Statutes 2004 422A.03 to 422A.06
Expense reimbursement, Minn. Statutes 2004 422A.04
Hearings, executive director, cause for removal, Minn. Statutes 2004 422A.03
Meetings, Minn. Statutes 2004 356A.08, 422A.03
Members, Minn. Statutes 2004 356A.01 to 356A.13, 422A.02, 422A.05
Notice given, executive director, cause for removal, hearing, Minn. Statutes 2004 422A.03
Oath of office, Minn. Statutes 2004 422A.04
Officers, election by, Minn. Statutes 2004 422A.03
Rulemaking, Minn. Statutes 2004 422A.03
Rules of order, Minn. Statutes 2004 422A.03
Trustees and custodians of funds, acting as, Minn. Statutes 2004 422A.05
Breach of fiduciary duty
Cofiduciaries, liability, Minn. Statutes 2004 356A.10
Generally, Minn. Statutes 2004 356A.09
Indemnification, Minn. Statutes 2004 356A.11
Lawsuits, Minn. Statutes 2004 356A.12, 422A.05
Remedies, Minn. Statutes 2004 356A.09
Buybacks
Prior service credit, see same under this topic
Service credit, wrongful discharges, Minn. Statutes 2004 356.50
Certificates and certification
Deposit accumulation fund, insufficient assets, Minn. Statutes 2004 422A.101
Economic interest statements, list of filings, Minn. Statutes 2004 356A.06
Timing of reports, Minn. Statutes 2004 356.219
Chief administrative officer, see Executive director under this topic
Child support, income withholding, Minn. Statutes 2004 422A.24
Cofiduciaries
Defined, Minn. Statutes 2004 356A.01
Duties, generally, Minn. Statutes 2004 356A.10
Liability, Minn. Statutes 2004 356A.10
Service of process on, Minn. Statutes 2004 356A.12
Combined service annuities, Minn. Statutes 2004 356.30
Combined service disability benefits, Minn. Statutes 2004 356.302
Combined service survivor benefits, Minn. Statutes 2004 356.303
Compensation and salaries
Covered salary, limitation, Minn. Statutes 2004 356.611
Definitions, Minn. Statutes 2004 356.302, 356.303, 356.611
Employees, Minn. Statutes 2004 422A.03
Executive director, Minn. Statutes 2004 422A.03
Fiduciaries, Minn. Statutes 2004 356A.06, 356A.08
Conflicts of interest, board of trustees, Minn. Statutes 2004 422A.05
Consulting, annual financial report, Minn. Statutes 2004 422A.101
Contested cases, adverse determination of eligibility, benefits, or other rights, Minn. Statutes 2004 356A.07
Continuation, employees transferred to local social services agency, Minn. Statutes 2004 256D.21
Continuing education, fiduciaries, Minn. Statutes 2004 356A.13
Contracts, actuarial services, Minn. Statutes 2004 422A.06
Contributing class
Deferred retirement allowances, Minn. Statutes 2004 422A.16
Exclusive representative, employees' union, membership during leave of absence, Minn. Statutes 2004 422A.09
Military service credit, Minn. Statutes 2004 422A.11
Optional defined contribution annuity, see same under this topic
Post-1979 hires, membership prohibited, Minn. Statutes 2004 422A.26
Retirement, Minn. Statutes 2004 422A.13
Service allowances, Minn. Statutes 2004 422A.01, 422A.15
Service credit, calculation, Minn. Statutes 2004 422A.15, 422A.155
Contributions to more than one public retirement plan
Interpretation of law, Minn. Statutes 2004 353.01
Restrictions, Minn. Statutes 2004 354.094
Copies, plan documents, summaries, and reports, Minn. Statutes 2004 356A.07
Cost-of-living adjustments
Metropolitan Airports Commission firefighters and peace officers, reduced adjustment, Minn. Statutes 2004 422A.151
Reserve transfers, Minn. Statutes 2004 422A.06
Coverage by more than one system, see Portability with other retirement plans under this topic
Covered governmental entity
Defined, Minn. Statutes 2004 356A.01
Duties, see Employers under this topic
Creditors remedies
Allowances, benefits, or refunds, use prohibited, Minn. Statutes 2004 422A.24
Custodian bank accounts, establishment, Minn. Statutes 2004 356.001
Data
Access, marriage dissolution actions, Minn. Statutes 2004 356.49
Classification, disclosure, Minn. Statutes 2004 13.63
Death benefits
Generally, Minn. Statutes 2004 422A.20
Lump-sum death benefits, Minn. Statutes 2004 422A.23
Survivor benefits, death benefits in lieu of, Minn. Statutes 2004 422A.23
Death-while-active refund, Minn. Statutes 2004 422A.22
Decedents estates, payments to
Deferred retirement allowances, Minn. Statutes 2004 422A.16
Refunds, Minn. Statutes 2004 422A.22
Survivor benefits, Minn. Statutes 2004 422A.23
Dedicated funds, Minn. Statutes 2004 356.63
Deferred annuities, Minn. Statutes 2004 356.30, 422A.16
Deferred compensation, see STATE DEFERRED COMPENSATION PLAN
Deferred retirement allowances
Augmentation, Minn. Statutes 2004 356.30, 422A.16
Generally, Minn. Statutes 2004 422A.16
Deferred yield adjustment account, establishment, Minn. Statutes 2004 422A.06
Definitions
Actuarial valuations, Minn. Statutes 2004 356.215, 422A.01
Combined service benefits, Minn. Statutes 2004 356.302, 356.303
Employee contribution pick up, Minn. Statutes 2004 356.62
Generally, Minn. Statutes 2004 422A.01
Loss of survivor benefits, Minn. Statutes 2004 356.406
Public Employees Retirement Association, Minn. Statutes 2004 353.01
Public pension fiduciary responsibility, Minn. Statutes 2004 356A.01
Retirement annuity application procedure, Minn. Statutes 2004 356.46
Dependents
Defined, Minn. Statutes 2004 422A.01
Payments to, Minn. Statutes 2004 422A.16, 422A.23
Deposit accumulation fund
Assets, transfer between accounts, Minn. Statutes 2004 422A.05, 422A.06
Creation, Minn. Statutes 2004 422A.06
Credits to, Minn. Statutes 2004 422A.12
Deposits to, Minn. Statutes 2004 422A.06
Insufficient assets or deficiencies, procedures, Minn. Statutes 2004 422A.101
Payments from, Minn. Statutes 2004 422A.05, 422A.06
Reduced cost-of-living adjustment reserve transfer, Minn. Statutes 2004 422A.06
Depositories, designation, Minn. Statutes 2004 356A.06
Deposits to, Minn. Statutes 2004 422A.05, 422A.08
Disability allowances
Actuarial valuations, Minn. Statutes 2004 422A.16
Amount, computation, Minn. Statutes 2004 422A.18
Application for, Minn. Statutes 2004 422A.14, 422A.18
Certification, Minn. Statutes 2004 422A.16, 422A.18
Combined service disability benefits, Minn. Statutes 2004 356.302
Definitions, Minn. Statutes 2004 356.46, 422A.01
Discontinuation of allowance, Minn. Statutes 2004 422A.18
Duty disabilities, defined, Minn. Statutes 2004 422A.18
Effective date, Minn. Statutes 2004 422A.14
Eligibility, Public Employees Retirement Association members, Minn. Statutes 2004 353.46
Generally, Minn. Statutes 2004 422A.16
Medical board, duties, Minn. Statutes 2004 422A.16, 422A.18
Medical examinations, Minn. Statutes 2004 422A.18
Metropolitan Airports Commission firefighters and peace officers, Minn. Statutes 2004 422A.151
Nonduty disabilities, defined, Minn. Statutes 2004 422A.18
Normal retirement age status, Minn. Statutes 2004 422A.18
Offsets, Minn. Statutes 2004 422A.18
Payments, time, Minn. Statutes 2004 422A.18
Postretirement adjustments, Minn. Statutes 2004 422A.18
Rules, Minn. Statutes 2004 422A.18
Service credit provisions, Minn. Statutes 2004 422A.19
Supplemental needs trusts, Minn. Statutes 2004 356.465
Years of service, Minn. Statutes 2004 422A.18
Disability benefit fund, Minn. Statutes 2004 422A.05, 422A.06
Disclosure
Actuarial valuations, Minn. Statutes 2004 356.215
Fiduciaries, Minn. Statutes 2004 356A.06
Financial reporting, Minn. Statutes 2004 356.20
Dissolution of marriage
Division of property, Minn. Statutes 2004 422A.24
Retirement benefits or rights, Minn. Statutes 2004 356.49
Early retirement
Actuarial valuations, Minn. Statutes 2004 353.30
Application of law, Minn. Statutes 2004 352.116, 353.71, 354A.31
Cancellation of city contributions, Minn. Statutes 2004 422A.16
Eligibility, Minn. Statutes 2004 353.30
Reinstatement, Minn. Statutes 2004 422A.16
Rights, forfeiture, Minn. Statutes 2004 422A.16
Economic interest statements
Fiduciaries, Minn. Statutes 2004 356A.06
Employee contributions
Amount, Minn. Statutes 2004 422A.10
Application of law, Minn. Statutes 2004 356.62
Definitions, Minn. Statutes 2004 356.62, 422A.01
Employers, pick up after 1982, Minn. Statutes 2004 356.62
Exclusive representative, employees' union, Minn. Statutes 2004 422A.09
Federal compensation limits, Minn. Statutes 2004 356.611
Hennepin County elected officials, Minn. Statutes 2004 422A.09
Military service credit, Minn. Statutes 2004 422A.11
Payroll deductions, Minn. Statutes 2004 422A.10
Prior service credit, Minn. Statutes 2004 422A.08
Rate changes, survivor's benefit fund, Minn. Statutes 2004 422A.23
Rate increases for other benefits, Minn. Statutes 2004 422A.10
Reports about, Minn. Statutes 2004 356.62
Rulemaking, Minn. Statutes 2004 422A.10
State legislators, Minn. Statutes 2004 422A.16
Voluntary contributions, Minn. Statutes 2004 422A.10, 422A.15, 422A.16, 422A.23
Wrongful discharges, service credit, Minn. Statutes 2004 356.50
Employees, see Members under this topic
Employees of the retirement plan
Fiduciary duties, Minn. Statutes 2004 422A.05
Indemnification, breach of fiduciary duty, Minn. Statutes 2004 356A.11
Employer contributions
Additional contributions, Minn. Statutes 2004 422A.101
Amount, formulas, Minn. Statutes 2004 422A.101
Cancellation, Minn. Statutes 2004 422A.16
Current and future contributions, cost allocation, Minn. Statutes 2004 422A.231
Deficiencies, deposit accumulation fund, Minn. Statutes 2004 422A.101
Defined as pension, Minn. Statutes 2004 422A.01
Hennepin County elected officials, Minn. Statutes 2004 422A.09, 422A.22
Past due amounts, interest, Minn. Statutes 2004 422A.101
Police state aid, applying toward, Minn. Statutes 2004 69.031
Property tax levies, Minn. Statutes 2004 126C.41, 354A.12, 422A.101
Reports about, Minn. Statutes 2004 422A.101
School districts, retirees' health benefits, Minn. Statutes 2004 126C.41
Unfunded actuarial accrued liability, Minn. Statutes 2004 422A.101
Wrongful discharges, service credit, Minn. Statutes 2004 356.50
Employers
Benefit provision summaries, duties, Minn. Statutes 2004 356A.07
Contributions, see Employer contributions under this topic
Payments by, prior service credit purchases, Minn. Statutes 2004 356.551
Reports given, employee contribution pick ups, Minn. Statutes 2004 356.62
Reports received, financial reports, Minn. Statutes 2004 356.20
Employing units, duties, see Employers under this topic
Establishment, Minn. Statutes 2004 422A.06
Estate taxes
Allowances, benefits, or refunds, exemption, Minn. Statutes 2004 422A.24
Exclusions from coverage, Metropolitan Airports Commission police and firefighters, Minn. Statutes 2004 353.64
Execution (creditors remedies)
Allowances, benefits, or refunds, exemption, Minn. Statutes 2004 422A.24
Executive director
Definitions, public pension fiduciary responsibility, Minn. Statutes 2004 356A.01, 356A.02
Duties, generally, Minn. Statutes 2004 422A.03, 422A.05
Fiduciary duties, Minn. Statutes 2004 356A.01 to 356A.13, 422A.05
Generally, Minn. Statutes 2004 422A.03
Prior service credit purchases, duties, Minn. Statutes 2004 356.551
Experience studies, Minn. Statutes 2004 356.214, 356.215, 422A.06
Fiduciaries
Activities, generally, Minn. Statutes 2004 356A.02
Assets, title, Minn. Statutes 2004 356A.06
Breach of conduct or duties, Minn. Statutes 2004 356A.09 to 356A.12, 422A.05
Cofiduciaries, Minn. Statutes 2004 356A.01, 356A.10, 356A.12
Compensation and salaries, Minn. Statutes 2004 356A.06, 356A.08
Continuing education, Minn. Statutes 2004 356A.13
Definitions, Minn. Statutes 2004 356A.01
Direct or indirect profits, Minn. Statutes 2004 356A.06
Disclosure, Minn. Statutes 2004 356A.03, 356A.06
Duties, Minn. Statutes 2004 356A.02, 356A.04, 356A.05, 422A.05
Economic interest statements, Minn. Statutes 2004 356A.06
Felony violations, documentation, service prohibition, Minn. Statutes 2004 356A.03
Generally, Minn. Statutes 2004 356A.01 to 356A.13
Investments, duties, Minn. Statutes 2004 356A.02, 356A.06, 422A.05
Prohibited transactions, Minn. Statutes 2004 356A.06
Service of process on, Minn. Statutes 2004 356A.12
Standard of conduct, Minn. Statutes 2004 356A.04, 422A.05
Filing with
Annuities, refusal of automatic increases, Minn. Statutes 2004 422A.06
Beneficiaries, designation, Minn. Statutes 2004 422A.16, 422A.17, 422A.22
City officers and employees, membership applications, Minn. Statutes 2004 422A.09
Death benefit applications, Minn. Statutes 2004 422A.20
Deferred retirement allowance applications, Minn. Statutes 2004 422A.16
Disability allowance applications, Minn. Statutes 2004 422A.14, 422A.16, 422A.18
Early withdrawal applications, Minn. Statutes 2004 422A.16
Prior service credit applications, Minn. Statutes 2004 422A.08
Proportionate retirement annuities, applications, Minn. Statutes 2004 356.32
Retirement allowance applications, Minn. Statutes 2004 422A.14
Retirement plan alternatives, Hennepin County officials, Minn. Statutes 2004 422A.22
Supplemental benefits, refusal to accept, Minn. Statutes 2004 356.43
Financial reports
Alternative reports, Minn. Statutes 2004 356.23
Copies, distribution, Minn. Statutes 2004 356.20, 356A.07
Requirements, generally, Minn. Statutes 2004 356.20
Firefighters, defined, Minn. Statutes 2004 422A.01
Former members
Marriage dissolution actions, information, Minn. Statutes 2004 356.49
Forms
Annuities, refusal of automatic increases, Minn. Statutes 2004 422A.06
Beneficiaries, designation, Minn. Statutes 2004 422A.16, 422A.22, 422A.23
Disability allowance applications, Minn. Statutes 2004 422A.14
Proportionate retirement annuities, applications, Minn. Statutes 2004 356.32
Retirement allowance applications, Minn. Statutes 2004 422A.14
Formula pension and annuity, Minn. Statutes 2004 422A.15
Funds and accounts
Credits to, abandoned contributions, annuities, or benefits, Minn. Statutes 2004 356.65
Custodian bank accounts, Minn. Statutes 2004 356.001
Dedicated fund, Minn. Statutes 2004 356.63
Deferred yield adjustment account, Minn. Statutes 2004 422A.06
Deposit accumulation fund, see same under this topic
Disability benefit fund, Minn. Statutes 2004 422A.05, 422A.06
Reserve accounts, employees and employers, credits to, Minn. Statutes 2004 422A.12
Reserve fund, Minn. Statutes 2004 422A.11
Retirement benefit fund, Minn. Statutes 2004 422A.05, 422A.06
Revolving fund, Minn. Statutes 2004 422A.05
Special fund, Minn. Statutes 2004 422A.05
Survivor's benefit fund, Minn. Statutes 2004 422A.05, 422A.06, 422A.23
Garnishment
Allowances, benefits, or refunds, exemption, Minn. Statutes 2004 422A.24
Gifts and donations, depositing, Minn. Statutes 2004 422A.05
Governing board of a pension plan
Defined, Minn. Statutes 2004 356A.01
Generally, see Board of trustees under this topic
Governing body rules and policies
Defined as plan documents, Minn. Statutes 2004 356A.01
Governmental subdivision
Duties, see Employers under this topic
Minneapolis employees retirement fund defined as, Minn. Statutes 2004 353.01
Guardians of minors, payments to
Survivor benefits for dependent children, Minn. Statutes 2004 422A.23
Guardians, payments to, retirement allowances, Minn. Statutes 2004 422A.15
Health and accident insurance, Minn. Statutes 2004 422A.05
Heirs, payments to
Deferred retirement allowances, Minn. Statutes 2004 422A.16
Survivor benefits, Minn. Statutes 2004 422A.23
Insurance
Health and accident insurance, Minn. Statutes 2004 422A.05
Public employees insurance program, Minn. Statutes 2004 43A.316, 356.87
Interest rates
Actuarial valuations, Minn. Statutes 2004 356.215
Death benefit payments, Minn. Statutes 2004 422A.20
Deferred allowances, augmentation, Minn. Statutes 2004 422A.16
Employer contributions, past due amounts, Minn. Statutes 2004 422A.101
Forfeited service, refund repayments, Minn. Statutes 2004 356.44
Military service credit, Minn. Statutes 2004 422A.11
Prior service credit, Minn. Statutes 2004 422A.08, 422A.09
Refund repayments, Minn. Statutes 2004 422A.16
Interpretation of law
Actuarial valuations, Minn. Statutes 2004 356.22
Assets, Minn. Statutes 2004 356.63
Contributions to more than one public retirement plan, Minn. Statutes 2004 353.01
Death benefits, determination of recipients, Minn. Statutes 2004 422A.20
Investments, Minn. Statutes 2004 356.63
Proportionate retirement annuities, Minn. Statutes 2004 356.32
Refund repayments, Minn. Statutes 2004 356.44
Retirement allowances, Minn. Statutes 2004 422A.156, 422A.21
Termination of plan or fund, Minn. Statutes 2004 356.001
Unfunded actuarial accrued liability, Minn. Statutes 2004 356.22
Vested rights not impaired, Minn. Statutes 2004 422A.25
Investment of funds
Administrative expenses, payment, Minn. Statutes 2004 422A.06
Amount deposited, restriction, Minn. Statutes 2004 356A.06
Authorized investments, Minn. Statutes 2004 356.64, 356A.06, 422A.05
Board of trustees, duties, Minn. Statutes 2004 422A.05
Brokers, duties, Minn. Statutes 2004 356A.06
Depositories, designation, Minn. Statutes 2004 356A.06
Disclosure, Minn. Statutes 2004 356A.06
Diversification, Minn. Statutes 2004 356A.06
Earnings distribution, Minn. Statutes 2004 422A.12
Fiduciaries, duties, Minn. Statutes 2004 356A.02, 356A.06, 422A.05
Income, allocation among funds, Minn. Statutes 2004 422A.06
Interpretation of law, Minn. Statutes 2004 356.63
Investment expenses, defined, Minn. Statutes 2004 356.215
Investment restrictions, notice to brokers, Minn. Statutes 2004 356A.06
Liquidity, minimum requirements, Minn. Statutes 2004 356A.06
Policy statement, Minn. Statutes 2004 356.219
Reports about, Minn. Statutes 2004 356.219
Restrictions, Minn. Statutes 2004 422A.05
Joint and survivor option, Minn. Statutes 2004 422A.17
Lawsuits
Attorney fees, Minn. Statutes 2004 422A.05
Breach of fiduciary duty, Minn. Statutes 2004 356A.12, 422A.05
Parties to suit, Minn. Statutes 2004 422A.05
Right to bring, Minn. Statutes 2004 422A.04
Legislative proposals, Minn. Statutes 2004 356B.05
Liability
Cofiduciaries, Minn. Statutes 2004 356A.10
Defined, Minn. Statutes 2004 356A.01
Unfunded actuarial accrued liability, Minn. Statutes 2004 356.22, 422A.01, 422A.101
Licensed peace officers, defined, Minn. Statutes 2004 422A.01
Loans
Authorized real estate investments, Minn. Statutes 2004 356.64, 422A.05
Security requirements, Minn. Statutes 2004 422A.05
Local governmental subdivision
Minneapolis employees retirement fund defined as, Minn. Statutes 2004 355.01
Mail and mailing
Benefit distribution notice, Minn. Statutes 2004 356.001
Retirement annuities, information, completed applications, Minn. Statutes 2004 356.46
Medical board, members, duties, Minn. Statutes 2004 422A.18
Meetings, see OPEN MEETING LAW
Members
Actuarial valuations, Minn. Statutes 2004 356.215
Application of law, Minn. Statutes 2004 422A.03
Appointment, Minn. Statutes 2004 422A.03
Basic members, retirement annuities, Minn. Statutes 2004 353.46
City employees, Minn. Statutes 2004 422A.22
Compensation and salaries, Minn. Statutes 2004 422A.03
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 2004 356.406
Definitions, Minn. Statutes 2004 356.406, 356.62, 356A.01, 422A.01
District court personnel, Minn. Statutes 2004 480.181
Elected city officers, Minn. Statutes 2004 422A.09
Exclusions, Minn. Statutes 2004 353.64
Exempt class, Minn. Statutes 2004 422A.09
Marriage dissolution actions, information requirements, Minn. Statutes 2004 356.49
Payments by, prior service credit purchases, Minn. Statutes 2004 356.551
Payments to, benefit distribution upon plan termination, Minn. Statutes 2004 356.001
PERA, coverage, Minn. Statutes 2004 353.01, 353.026, 422A.26
Remarriage, effect on survivor benefits, Minn. Statutes 2004 356.407, 422A.23
Reports received, Minn. Statutes 2004 356.20, 356.62, 356A.07, 422A.05
Representation, Minn. Statutes 2004 422A.02, 422A.03
Military service credit, Minn. Statutes 2004 356.635, 422A.11
Minneapolis Employees Retirement Association, Minn. Statutes 2004 422A.02
Municipal charter provisions
Defined as plan documents, Minn. Statutes 2004 356A.01
Municipal ordinance provisions
Defined as plan documents, Minn. Statutes 2004 356A.01
Normal retirement annuities, see Retirement allowances under this topic
Notice given
Benefit distribution, Minn. Statutes 2004 356.001
Investment restrictions, Minn. Statutes 2004 356A.06
Notice received
Brokers, acknowledgment of investment restrictions, Minn. Statutes 2004 356A.06
Members, proof of death, Minn. Statutes 2004 356.001
Optional annuities
Supplemental needs trusts, Minn. Statutes 2004 356.465
Optional defined contribution annuity
Actuarial valuations, Minn. Statutes 2004 422A.15
Amount, computation, Minn. Statutes 2004 422A.15, 422A.16
Application for, Minn. Statutes 2004 422A.16
Definitions, Minn. Statutes 2004 356.46
Formula pension and annuity, optional annuity in lieu of, Minn. Statutes 2004 422A.15
Increases, Minn. Statutes 2004 422A.21
Information summaries, distribution, Minn. Statutes 2004 356.46
Pensions and retirement commission, duties, Minn. Statutes 2004 422A.15
Payments by
Actuarial costs, Minn. Statutes 2004 356.214
Administration costs, Minn. Statutes 2004 422A.06
Allowable expenses, Minn. Statutes 2004 356.001
Current and future contributions, allocation to employees, Minn. Statutes 2004 422A.231
Investments, handling costs, Minn. Statutes 2004 422A.06
Reports about, Minn. Statutes 2004 422A.101
Supplemental benefits, Minn. Statutes 2004 356.43
Survivor benefits, monthly allowances, Minn. Statutes 2004 422A.23
Payments from
Benefit distribution upon plan termination, Minn. Statutes 2004 356.001
Fiduciaries, duties, Minn. Statutes 2004 356A.02
Payments to
Amortization state aid, Minn. Statutes 2004 126C.41, 423A.02
County auditor, duties, Minn. Statutes 2004 256D.21
Health insurance, administrative expenses, Minn. Statutes 2004 356.87
Prior service credit purchases, Minn. Statutes 2004 422A.08
Payroll deductions
Generally, Minn. Statutes 2004 422A.10
Hennepin County elected officials, Minn. Statutes 2004 422A.09
Minneapolis comptroller, duties, Minn. Statutes 2004 422A.12
Minneapolis Employees Retirement Association, dues, Minn. Statutes 2004 422A.02
Peace officers, defined, Minn. Statutes 2004 69.011
Pensions
Defined, Minn. Statutes 2004 422A.01
Formula pension and annuity, Minn. Statutes 2004 422A.15
Plan documents
Copies to members, Minn. Statutes 2004 356A.07
Defined, Minn. Statutes 2004 356A.01
Policy of state, actuarial valuations, Minn. Statutes 2004 356.215
Portability with other retirement plans
Elective state officers retirement plan, Minn. Statutes 2004 352C.051
Legislators retirement plan, Minn. Statutes 2004 3A.12
Minnesota State Retirement System, Minn. Statutes 2004 352.72
Public Employees Retirement Association, Minn. Statutes 2004 353.71
Teachers Retirement Association, Minn. Statutes 2004 354.60
Teachers retirement, Minneapolis, Saint Paul, and Duluth, Minn. Statutes 2004 354A.39
Unclassified employees retirement plan, Minn. Statutes 2004 352D.12
Vesting portability, Minn. Statutes 2004 422A.16
Postretirement adjustments
Additional annuities, effect, Minn. Statutes 2004 422A.06
Calculation of amount, Minn. Statutes 2004 11A.18
Disability allowances, Minn. Statutes 2004 422A.18
Reports about, Minn. Statutes 2004 422A.06
Survivor benefits, Minn. Statutes 2004 422A.23
Postretirement investment fund
Participation prohibited, Minn. Statutes 2004 422A.06
Postretirement investment fund annuity, defined, Minn. Statutes 2004 422A.01
President, Minn. Statutes 2004 422A.03
Prior service contributions, Minn. Statutes 2004 352D.12
Prior service credit
Generally, Minn. Statutes 2004 422A.08, 422A.22
Hennepin County elected officials, Minn. Statutes 2004 422A.09
Military service credit, Minn. Statutes 2004 422A.11
Proof of service, Minn. Statutes 2004 422A.08
Public corporation employees, Minn. Statutes 2004 422A.08
Purchases
Executive director, duties, Minn. Statutes 2004 356.551
Payment amount, determination, Minn. Statutes 2004 356.551, 422A.08
Post-July 1, 2003, Minn. Statutes 2004 356.551
Reserves, Minn. Statutes 2004 356.30
Proportionate retirement annuities, Minn. Statutes 2004 356.32
Public corporations
Contributions, see Employer contributions under this topic
Defined, Minn. Statutes 2004 422A.01
Public employees insurance program, Minn. Statutes 2004 43A.316, 356.87
Purpose, Minn. Statutes 2004 356.001
Recommendations by, proposed legislation, Minn. Statutes 2004 356B.05
Records and record keeping
Actuarial valuations, Minn. Statutes 2004 422A.04
Board of trustees meetings, Minn. Statutes 2004 422A.03
Fiduciaries, duties, Minn. Statutes 2004 356A.02
Investments, liquidity documentation, Minn. Statutes 2004 356A.06
Payments, Minn. Statutes 2004 422A.05
Payroll deductions, Minn. Statutes 2004 422A.12
Pensions and retirement commission, Minn. Statutes 2004 422A.04, 422A.17
Refunds
Assignment, Minn. Statutes 2004 422A.24
City employees, transfer to other public retirement plans, Minn. Statutes 2004 422A.22
Creditors remedies, use prohibited, Minn. Statutes 2004 422A.24
Death-while-active refund, Minn. Statutes 2004 422A.22
Estate taxes, exemption, Minn. Statutes 2004 422A.24
Generally, Minn. Statutes 2004 422A.05, 422A.22
Hennepin County officials, Minn. Statutes 2004 422A.22
Lifetime survivor benefits, refunds in lieu of, Minn. Statutes 2004 422A.23
Repayment to
Certain persons, repayment authorization, Minn. Statutes 2004 422A.221
Combined service annuities, Minn. Statutes 2004 356.30
Elective state officers retirement plan, Minn. Statutes 2004 352C.051
Forfeited service credit, Minn. Statutes 2004 356.44
Generally, Minn. Statutes 2004 422A.16, 422A.22, 422A.23
Individual retirement accounts, using, Minn. Statutes 2004 356.441
Interpretation of law, Minn. Statutes 2004 356.44
Legislators retirement plan, Minn. Statutes 2004 3A.12
Military service credit, Minn. Statutes 2004 422A.11
Minnesota State Retirement System, Minn. Statutes 2004 352.72
Public Employees Retirement Association, Minn. Statutes 2004 353.71
Qualified annuities, using, Minn. Statutes 2004 356.441
Requirements, Minn. Statutes 2004 356.441
Teachers Retirement Association, Minn. Statutes 2004 354.50
Unclassified employees retirement plan, Minn. Statutes 2004 352D.12
Relatives
Payments to, deferred retirement allowances, Minn. Statutes 2004 422A.16
Remarriage
Effect on survivor benefits, Minn. Statutes 2004 356.407, 422A.23
Reports given
Actuarial valuations, Minn. Statutes 2004 356.215, 422A.06
Annual financial report, Minn. Statutes 2004 422A.101
Experience studies, Minn. Statutes 2004 356.215, 422A.06
Financial reports, Minn. Statutes 2004 356.20, 356.23
Investment of funds, Minn. Statutes 2004 356.219
Marriage dissolution actions, pension benefits or rights, Minn. Statutes 2004 356.49
Postretirement adjustments, Minn. Statutes 2004 422A.06
State auditor, duties, Minn. Statutes 2004 356.219
Statements of financial requirements, Minn. Statutes 2004 422A.101
Timing of reports, Minn. Statutes 2004 356.219
Reports received
Actuarial valuations, experience studies, Minn. Statutes 2004 356.215
Marriage dissolution documents, Minn. Statutes 2004 356.49
Reserve fund, credits to, Minn. Statutes 2004 422A.11
Reserves
Prior service credit purchases, Minn. Statutes 2004 356.30
Reduced cost-of-living adjustment reserve transfer, Minn. Statutes 2004 422A.06
Requirements, generally, Minn. Statutes 2004 422A.06
Reserve fund, credits to, Minn. Statutes 2004 422A.11
Retirees
Notice given, annuities, refusal of automatic increases, Minn. Statutes 2004 422A.06
Representation, board of trustees, Minn. Statutes 2004 422A.02
Retirement allowances
Application for, Minn. Statutes 2004 422A.14
Application of law, Minn. Statutes 2004 352.115, 353.29, 354.44, 354A.31
Basic members, benefit computation, Minn. Statutes 2004 353.46
Completed applications, copies to spouses, Minn. Statutes 2004 356.46
Deferred allowances, Minn. Statutes 2004 356.30, 422A.16
Definitions, Minn. Statutes 2004 356.46, 422A.01
Early withdrawal, see Early retirement under this topic
Effective date, Minn. Statutes 2004 422A.14
Eligibility, Minn. Statutes 2004 422A.13
Increases, Minn. Statutes 2004 422A.21
Interpretation of law, Minn. Statutes 2004 422A.21
Metropolitan Airports Commission firefighters and peace officers, alternative calculation, Minn. Statutes 2004 422A.151
Optional annuities, Minn. Statutes 2004 356.46
Payment, Minn. Statutes 2004 422A.15, 422A.156, 422A.17, 422A.21
Proportionate retirement annuities, Minn. Statutes 2004 356.32
Service allowances, Minn. Statutes 2004 422A.01, 422A.15
Simultaneous payment of survivor benefits, Minn. Statutes 2004 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 2004 422A.05, 422A.06
Retirement board, certificates and certification, employees transferred to county, retirement benefits, Minn. Statutes 2004 256D.21
Retirement plan alternatives
City employees, transfer between departments and boards, Minn. Statutes 2004 422A.22
City officers and employees, generally, Minn. Statutes 2004 422A.09
Former sanitary district employees, Minn. Statutes 2004 473.511
Hennepin County officials, Minn. Statutes 2004 422A.22
Minneapolis Teachers Retirement Fund Association employees, Minn. Statutes 2004 354A.011
Revolving fund, Minn. Statutes 2004 422A.05
Rule of 90, eligibility, Minn. Statutes 2004 353.30
Rules
Disability allowances, determination of earnings, Minn. Statutes 2004 422A.18
Employee contribution rates, Minn. Statutes 2004 422A.10
Generally, Minn. Statutes 2004 422A.03
Secretary-treasurer, Minn. Statutes 2004 422A.03, 422A.05
Separation from service
Deferred retirement allowances, Minn. Statutes 2004 422A.16
Refunds, Minn. Statutes 2004 422A.22
Reinstatement, refund repayments, Minn. Statutes 2004 422A.22
Retirement plan alternatives, Minn. Statutes 2004 354A.011, 422A.09, 422A.22
Service allowances
Defined, Minn. Statutes 2004 422A.01, 422A.15
Formula pension and annuity, Minn. Statutes 2004 422A.15
Service credit
Combined service annuities, Minn. Statutes 2004 356.30
Combined service benefits, Minn. Statutes 2004 356.302, 356.303
Contributing class members, calculation, Minn. Statutes 2004 422A.15, 422A.155
Credit prohibited before refund repayment, Minn. Statutes 2004 422A.221
Disability provisions, Minn. Statutes 2004 422A.19
Elected officers or employees, Minn. Statutes 2004 422A.09
Executive board or commission members, Minn. Statutes 2004 422A.09
Forfeited service, refund repayments, Minn. Statutes 2004 356.44
Hennepin County elected officials, Minn. Statutes 2004 422A.09
Military service credit, Minn. Statutes 2004 422A.11
Proportionate retirement annuities, Minn. Statutes 2004 356.32
Restored service credit, Minn. Statutes 2004 356.44
State legislators, Minn. Statutes 2004 422A.15
Wrongful discharges, Minn. Statutes 2004 356.50
Special fund, Minn. Statutes 2004 422A.05
Spousal maintenance, income withholding, Minn. Statutes 2004 422A.24
Spouses
Retirement annuities, Minn. Statutes 2004 356.46
Surviving spouses, see same under this topic
Survivor benefits, see same under this topic
State aid
Amortization state aid requirements, Minn. Statutes 2004 126C.41, 423A.02
Police state aid, Metropolitan Airports Commission, applying toward employer contributions, Minn. Statutes 2004 69.031
Supplemental benefits, Minn. Statutes 2004 356.43
Withholding, investment reporting noncompliance, Minn. Statutes 2004 356.219
Statutes of limitations
Breach of fiduciary duty, Minn. Statutes 2004 356A.12
Subpoenas, right to issue, Minn. Statutes 2004 422A.04
Subsidiary reserve account, see Refunds under this topic
Successor organizations, application of law, Minn. Statutes 2004 356.20, 356.215
Supplemental benefits
Generally, Minn. Statutes 2004 356.43
Lump-sum payments, conversion to monthly annuity, Minn. Statutes 2004 356.431
Supplemental needs trusts, optional annuity, Minn. Statutes 2004 356.465
Surviving children
Defined, Minn. Statutes 2004 356.303, 422A.23
Survivor benefits, see same under this topic
Surviving spouses
Defined, Minn. Statutes 2004 356.303
Payments to, deferred retirement allowances, Minn. Statutes 2004 422A.16
Remarriage, no effect on survivor benefit payments, Minn. Statutes 2004 422A.23
Survivor benefits, see same under this topic
Survivor benefits
Active member survivor coverage, Minn. Statutes 2004 422A.23
Actuarial valuations, Minn. Statutes 2004 422A.16, 422A.23
Amount, computation, Minn. Statutes 2004 422A.16, 422A.23
Beneficiaries charged or convicted of causing member's death, effect on, Minn. Statutes 2004 356.406
Beneficiaries, failure to provide information, discontinuation of benefits, Minn. Statutes 2004 422A.23
Combined service survivor benefits, Minn. Statutes 2004 356.303
Definitions, Minn. Statutes 2004 356.303, 356.406
Effective date, Minn. Statutes 2004 422A.23
Long-service coverage, Minn. Statutes 2004 422A.23
Metropolitan Airports Commission firefighters and peace officers, Minn. Statutes 2004 422A.151
Monthly allowances, Minn. Statutes 2004 422A.16, 422A.23
Payment, generally, Minn. Statutes 2004 422A.23
Postretirement adjustments, Minn. Statutes 2004 422A.23
Refunds in lieu of lifetime income, Minn. Statutes 2004 422A.23
Remarriage, effect, Minn. Statutes 2004 356.407, 422A.23
Short-service benefit, Minn. Statutes 2004 422A.23
Simultaneous payment of retirement allowances, Minn. Statutes 2004 356.40
Termination, surviving child benefits, Minn. Statutes 2004 422A.23
Voluntary contributions, exclusion from monthly allowances, Minn. Statutes 2004 422A.16, 422A.23
Years of service, Minn. Statutes 2004 422A.16, 422A.23
Survivor's benefit fund
Actuarial valuations, Minn. Statutes 2004 422A.23
Assets, transfer between accounts, Minn. Statutes 2004 422A.05, 422A.06
Creation, Minn. Statutes 2004 422A.06, 422A.23
Current and future contributions, cost allocation, Minn. Statutes 2004 422A.231
Deposits to, Minn. Statutes 2004 422A.06
Employee contribution rates, changes, Minn. Statutes 2004 422A.23
Payments from, Minn. Statutes 2004 422A.05, 422A.06, 422A.23
Survivors
Data, classification, disclosure, Minn. Statutes 2004 13.63
Defined, Minn. Statutes 2004 356.406
Survivor benefits, see same under this topic
Termination of plan or fund, Minn. Statutes 2004 356.001
Transfer of funds
Assets, transfer between accounts, Minn. Statutes 2004 422A.05, 422A.06
Continuing appropriations, Minn. Statutes 2004 422A.25
Postretirement conversion, Minn. Statutes 2004 356.431
Reserves, Minn. Statutes 2004 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
Contributions toward, generally, Minn. Statutes 2004 422A.101
Defined, Minn. Statutes 2004 422A.01
Interpretation of law, Minn. Statutes 2004 356.22
Vested rights not impaired, Minn. Statutes 2004 422A.25
Vesting requirements
Deferred retirement allowances, Minn. Statutes 2004 422A.16
Disability allowances, Minn. Statutes 2004 422A.18
Elected city officers, Minn. Statutes 2004 422A.09
Formula pension and annuity, Minn. Statutes 2004 422A.15
Generally, Minn. Statutes 2004 422A.13
Military service credit, Minn. Statutes 2004 422A.11
Portability with other retirement plans, Minn. Statutes 2004 422A.16
Service credit, see same under this topic
Survivor benefits, Minn. Statutes 2004 422A.16, 422A.23
Vice-president, Minn. Statutes 2004 422A.03
Violations and penalties
Fiduciaries, felony violations, service prohibition, Minn. Statutes 2004 356A.03
Investment reporting, noncompliance, Minn. Statutes 2004 356.219
Prohibited transactions, defined, Minn. Statutes 2004 356A.06
Surviving beneficiaries, charge or conviction of causing member's death, loss of survivor benefits, Minn. Statutes 2004 356.406
Voluntary contributions
Generally, Minn. Statutes 2004 422A.10
Monthly allowances, exclusion, Minn. Statutes 2004 422A.16, 422A.23
Withdrawal, Minn. Statutes 2004 422A.15
Waivers, state aid or appropriations, withholding for investment reporting noncompliance, Minn. Statutes 2004 356.219
Withdrawals
Excess contributions, Minn. Statutes 2004 422A.05, 422A.15
Reserve fund, credits to, Minn. Statutes 2004 422A.11
Witnesses, right to compel attendance, Minn. Statutes 2004 422A.04
Wrongful discharges, Minn. Statutes 2004 356.50