Minnesota Legislature
Office of the Revisor of Statutes
2006 Minnesota Statutes Index (topics)
MINNEAPOLIS EMPLOYEES RETIREMENT FUND (MERF)
Accounting and bookkeeping
Financial and actuarial reporting practices, Minn. Statutes 2006 16A.055, 356.20, 356.215
Refund repayments, Minn. Statutes 2006 356.441
Retirement benefit fund, Minn. Statutes 2006 422A.06
Accumulated contributions
Abandoned amounts, disposition, Minn. Statutes 2006 356.65
Actuarial valuations
Alternative valuations, Minn. Statutes 2006 356.23
Copies, Minn. Statutes 2006 356A.07
Costs, payment, Minn. Statutes 2006 356.214
Data, Minn. Statutes 2006 422A.04
Deferred retirement allowances, Minn. Statutes 2006 422A.16
Definitions, Minn. Statutes 2006 356.215, 422A.01
Disability allowances, Minn. Statutes 2006 422A.16
Early retirement, Minn. Statutes 2006 353.30
Employee/employer contributions, changes in, Minn. Statutes 2006 353.27
Financial reporting, Minn. Statutes 2006 356.20
Generally, Minn. Statutes 2006 356.214, 356.215
Legislature, rights, Minn. Statutes 2006 356.22
Optional annuities, Minn. Statutes 2006 422A.15
Quadrennial projection valuations, Minn. Statutes 2006 16A.055, 356.215
Reports about, Minn. Statutes 2006 356.215, 422A.06
Reserves, Minn. Statutes 2006 422A.06
Retirement benefit fund, Minn. Statutes 2006 422A.06
Supplemental actuarial valuations, Minn. Statutes 2006 356.23
Survivor benefits, Minn. Statutes 2006 422A.23
Survivor's benefit fund, Minn. Statutes 2006 422A.23, 422A.231
Actuaries
Actuarial valuations, see same under this topic
Approved actuaries, Minn. Statutes 2006 356.214, 356.215
Contracts, Minn. Statutes 2006 356.214, 422A.06
Duties, Minn. Statutes 2006 356.214, 422A.06
Administration
Executive director, duties, Minn. Statutes 2006 422A.03
Expenses, Minn. Statutes 2006 356.215, 422A.06
Proposed legislation, Minn. Statutes 2006 356B.05
Rulemaking, generally, Minn. Statutes 2006 422A.03
Age of retirement
Combined service disability benefits, Minn. Statutes 2006 356.302
Deferred retirement allowances, Minn. Statutes 2006 422A.16
Elected city officials, Minn. Statutes 2006 422A.09
Formula pension and annuity, Minn. Statutes 2006 422A.15
Normal retirement age, Minn. Statutes 2006 353.01, 354A.011, 356.403
Proportionate retirement annuities, Minn. Statutes 2006 356.32
Allowances
Deferred retirement allowances, Minn. Statutes 2006 422A.16
Disability allowances, see same under this topic
Early retirement, see same under this topic
Generally, Minn. Statutes 2006 422A.24
Retirement allowances, see same under this topic
Service allowances, Minn. Statutes 2006 422A.01, 422A.15
Annuities
Abandoned amounts, disposition, Minn. Statutes 2006 356.65
Additional annuities, Minn. Statutes 2006 422A.06, 422A.15
Allowances, see same under this topic
Automatic deposit, Minn. Statutes 2006 356.401
Combined service annuities, Minn. Statutes 2006 356.30
Exemption from process, Minn. Statutes 2006 356.401
Formula pension and annuity, Minn. Statutes 2006 422A.15
Increases, automatic, Minn. Statutes 2006 422A.06
Joint and survivor option, Minn. Statutes 2006 422A.17
Optional annuities, see Optional defined contribution annuity under this topic
Payment, date, Minn. Statutes 2006 356.40
Proportionate retirement annuities, Minn. Statutes 2006 356.32
Qualified annuities, using for refund repayments, Minn. Statutes 2006 356.441
Repayment, wrongful discharges, Minn. Statutes 2006 356.50
Appropriations to
Continuing appropriations, Minn. Statutes 2006 422A.25
Withholding, investment reporting noncompliance, Minn. Statutes 2006 356.219
Assets
Definitions, Minn. Statutes 2006 356.215
Limitations on use, Minn. Statutes 2006 356.63
Market valuation method, Minn. Statutes 2006 356.215
Transfer between accounts, Minn. Statutes 2006 422A.05, 422A.06
Assignments, allowances, benefits, or refunds, Minn. Statutes 2006 422A.24
Attachment, allowances, benefits, or refunds, Minn. Statutes 2006 422A.24
Audits and examinations, financial reporting, Minn. Statutes 2006 356.20
Basic members
Retirement annuities, benefit computation, Minn. Statutes 2006 353.46
Beneficiaries
Data, classification, disclosure, Minn. Statutes 2006 13.63
Designation, Minn. Statutes 2006 422A.16, 422A.17, 422A.23
Payments to
Benefit distribution upon plan termination, Minn. Statutes 2006 356.001
Death benefits, Minn. Statutes 2006 422A.23
Deferred retirement allowances, Minn. Statutes 2006 422A.16
Refunds, Minn. Statutes 2006 422A.22
Retirement allowances, Minn. Statutes 2006 422A.15
Survivor benefits, Minn. Statutes 2006 422A.23
Benefits
Abandoned amounts, disposition, Minn. Statutes 2006 356.65
Assignment, Minn. Statutes 2006 422A.24
Automatic deposit, Minn. Statutes 2006 356.401
Benefit provisions summary, Minn. Statutes 2006 356A.07
Combined service benefits, Minn. Statutes 2006 356.302, 356.303
Death benefits, Minn. Statutes 2006 422A.20, 422A.23
Definitions, Minn. Statutes 2006 356A.01
Disability benefits, see Disability allowances under this topic
Eligible rollover distributions, Minn. Statutes 2006 356.635
Exemption from process, Minn. Statutes 2006 356.401
Fiduciaries, duties, Minn. Statutes 2006 356A.02
Generally, see Allowances under this topic
Internal Revenue Code compliance, Minn. Statutes 2006 356.635
Maximum benefit limitations, Minn. Statutes 2006 356.611
Members' nonforfeitable interest, Minn. Statutes 2006 356.001
Payment, date, Minn. Statutes 2006 356.40
Supplemental benefits, Minn. Statutes 2006 356.43
Termination of plan or fund, procedures, Minn. Statutes 2006 356.001
Board of trustees
Certifying to, retirement benefit fund, reserves, Minn. Statutes 2006 422A.06
Duties, generally, Minn. Statutes 2006 422A.03 to 422A.06
Expense reimbursement, Minn. Statutes 2006 422A.04
Generally, Minn. Statutes 2006 422A.03
Meetings, Minn. Statutes 2006 356A.08, 422A.03
Members, Minn. Statutes 2006 356A.01 to 356A.13, 422A.02, 422A.05
Oath of office, Minn. Statutes 2006 422A.04
Trustees and custodians of funds, acting as, Minn. Statutes 2006 422A.05
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, 422A.05
Buybacks
Prior service credit, see same under this topic
Service credit, wrongful discharges, Minn. Statutes 2006 356.50
Certificates and certification
Deposit accumulation fund, insufficient assets, Minn. Statutes 2006 422A.101
Timing of reports, Minn. Statutes 2006 356.219
Chief administrative officer, see Executive director under this topic
Child support, income withholding, Minn. Statutes 2006 422A.24
Cofiduciaries
Duties, generally, Minn. Statutes 2006 356A.10
Liability, Minn. Statutes 2006 356A.10
Service of process on, Minn. Statutes 2006 356A.12
Combined service annuities, Minn. Statutes 2006 356.30
Combined service disability benefits, Minn. Statutes 2006 356.302
Combined service survivor benefits, Minn. Statutes 2006 356.303
Compensation and salaries
Covered salary, limitation, Minn. Statutes 2006 422A.01
Employees, Minn. Statutes 2006 422A.03
Executive director, Minn. Statutes 2006 422A.03
Fiduciaries, Minn. Statutes 2006 356A.08
Conflicts of interest, board of trustees, Minn. Statutes 2006 422A.05
Contested cases, adverse determination of eligibility, benefits, or other rights, Minn. Statutes 2006 356A.07
Continuation, employees transferred to local social services agency, Minn. Statutes 2006 256D.21
Continuing education, fiduciaries, Minn. Statutes 2006 356A.13
Contracts and agreements
Actuarial services, Minn. Statutes 2006 422A.06
Contributing class
Deferred retirement allowances, Minn. Statutes 2006 422A.16
Exclusive representative, employees' union, membership during leave of absence, Minn. Statutes 2006 422A.09
Military service credit, Minn. Statutes 2006 422A.11
Optional defined contribution annuity, see same under this topic
Post-1979 hires, membership prohibited, Minn. Statutes 2006 422A.26
Retirement, Minn. Statutes 2006 422A.13
Service allowances, Minn. Statutes 2006 422A.01, 422A.15
Service credit, calculation, Minn. Statutes 2006 422A.15, 422A.155
Contributions to more than one public retirement plan
Restrictions, Minn. Statutes 2006 354.094
Retirement age, Minn. Statutes 2006 353.01
Copies, plan documents, summaries, and reports, Minn. Statutes 2006 356A.07
Cost-of-living adjustments
Metropolitan Airports Commission firefighters and peace officers, reduced adjustment, Minn. Statutes 2006 422A.151
Reserve transfers, Minn. Statutes 2006 422A.06
Coverage by more than one system, see Portability with other retirement plans under this topic
Covered employees
Referendum, Medicare coverage, Minn. Statutes 2006 355.095
Covered governmental entity, see Employers under this topic
Creditors remedies, allowances, benefits, or refunds, use prohibited, Minn. Statutes 2006 422A.24
Custodian bank accounts, establishment, Minn. Statutes 2006 356.001
Data
Access, marriage dissolution actions, Minn. Statutes 2006 356.49
Classification, disclosure, Minn. Statutes 2006 13.63
Death benefits
Generally, Minn. Statutes 2006 422A.20
Lump-sum death benefits, Minn. Statutes 2006 422A.23
Survivor benefits, death benefits in lieu of, Minn. Statutes 2006 422A.23
Death-while-active refund, Minn. Statutes 2006 422A.22
Decedents estates, payments to
Deferred retirement allowances, Minn. Statutes 2006 422A.16
Refunds, Minn. Statutes 2006 422A.22
Survivor benefits, Minn. Statutes 2006 422A.23
Dedicated funds, Minn. Statutes 2006 356.63
Deferred annuities, Minn. Statutes 2006 356.30, 422A.16
Deferred compensation, see STATE DEFERRED COMPENSATION PLAN
Deferred retirement allowances
Augmentation, Minn. Statutes 2006 356.30, 422A.16
Generally, Minn. Statutes 2006 422A.16
Deferred yield adjustment account, establishment, Minn. Statutes 2006 422A.06
Definitions
Actuarial valuations, Minn. Statutes 2006 356.215, 422A.01
Generally, Minn. Statutes 2006 422A.01, 422A.15
Loss of survivor benefits, Minn. Statutes 2006 356.406
Public Employees Retirement Association, Minn. Statutes 2006 353.01
Public pension fiduciary responsibility, Minn. Statutes 2006 356A.01, 356A.02
Social Security law, Minn. Statutes 2006 355.01
Dependents, payments to, Minn. Statutes 2006 422A.16, 422A.23
Deposit accumulation fund
Assets, transfer between accounts, Minn. Statutes 2006 422A.05, 422A.06
Credits to, Minn. Statutes 2006 422A.12
Generally, Minn. Statutes 2006 422A.06
Insufficient assets or deficiencies, procedures, Minn. Statutes 2006 422A.101
Payments from, Minn. Statutes 2006 422A.05, 422A.06
Deposits to, Minn. Statutes 2006 422A.05, 422A.08
Disability allowances
Application for, Minn. Statutes 2006 422A.14, 422A.18
Combined service disability benefits, Minn. Statutes 2006 356.302
Definitions, Minn. Statutes 2006 422A.01
Effective date, Minn. Statutes 2006 422A.14
Eligibility, Public Employees Retirement Association members, Minn. Statutes 2006 353.46
Generally, Minn. Statutes 2006 422A.16, 422A.18
Metropolitan Airports Commission firefighters and peace officers, Minn. Statutes 2006 422A.151
Service credit provisions, Minn. Statutes 2006 422A.19
Supplemental needs trusts, Minn. Statutes 2006 356.465
Disability benefit fund, Minn. Statutes 2006 422A.05, 422A.06
Disability benefits, wrongful discharges, effect on, Minn. Statutes 2006 356.50
Disclosure
Actuarial valuations, Minn. Statutes 2006 356.215
Financial reporting, Minn. Statutes 2006 356.20
Dissolution of marriage
Division of property, Minn. Statutes 2006 422A.24
Retirement benefits or rights, Minn. Statutes 2006 356.49
Early retirement
Actuarial reduction, Minn. Statutes 2006 352.116
Actuarial valuations, Minn. Statutes 2006 353.30
Combined service, Minn. Statutes 2006 353.71
Coordinated benefits, Minn. Statutes 2006 354A.31
Eligibility, Minn. Statutes 2006 353.30
Generally, Minn. Statutes 2006 422A.16
Employee contributions
Changes in, Minn. Statutes 2006 353.27
Definitions, Minn. Statutes 2006 422A.01
Employers, pick up after 1982, Minn. Statutes 2006 356.62
Exclusive representative, employees' union, Minn. Statutes 2006 422A.09
Federal compensation limits, Minn. Statutes 2006 356.611
Generally, Minn. Statutes 2006 422A.10
Military service credit, Minn. Statutes 2006 422A.11
Prior service credit, Minn. Statutes 2006 422A.08
Rate changes, survivor's benefit fund, Minn. Statutes 2006 422A.23
Reports about, Minn. Statutes 2006 356.62
State legislators, Minn. Statutes 2006 422A.16
Voluntary contributions, Minn. Statutes 2006 422A.10, 422A.15, 422A.16, 422A.23
Wrongful discharges, service credit, Minn. Statutes 2006 356.50
Employees, see Members under this topic
Employees of the retirement plan
Fiduciary duties, Minn. Statutes 2006 422A.05
Indemnification, breach of fiduciary duty, Minn. Statutes 2006 356A.11
Employer contributions
Cancellation, Minn. Statutes 2006 422A.16
Changes in, Minn. Statutes 2006 353.27
Current and future contributions, cost allocation, Minn. Statutes 2006 422A.231
Defined as pension, Minn. Statutes 2006 422A.01
Generally, Minn. Statutes 2006 422A.101
Hennepin County elected officials, Minn. Statutes 2006 422A.09, 422A.22
Medicare coverage, Minn. Statutes 2006 355.095
Police state aid, applying toward, Minn. Statutes 2006 69.031
Property tax levies, Minn. Statutes 2006 126C.41, 354A.12, 422A.101
School districts, retirees' health benefits, Minn. Statutes 2006 126C.41
Wrongful discharges, service credit, Minn. Statutes 2006 356.50
Employers
Benefit provision summaries, duties, Minn. Statutes 2006 356A.07
Contributions, see Employer contributions under this topic
Payments by, prior service credit purchases, Minn. Statutes 2006 356.551
Reports given
Employee contribution pick ups, Minn. Statutes 2006 356.62
Wrongful discharges, Minn. Statutes 2006 356.50
Reports received, financial reports, Minn. Statutes 2006 356.20
Employing units, duties, see Employers under this topic
Establishment, Minn. Statutes 2006 422A.06
Estate taxes
Allowances, benefits, or refunds, exemption, Minn. Statutes 2006 422A.24
Exclusions from coverage, Metropolitan Airports Commission police and firefighters, Minn. Statutes 2006 353.64
Execution (creditors remedies)
Allowances, benefits, or refunds, exemption, Minn. Statutes 2006 422A.24
Executive director
Definitions, Minn. Statutes 2006 356A.01, 356A.02
Duties, generally, Minn. Statutes 2006 422A.03, 422A.05
Fiduciary duties, Minn. Statutes 2006 356A.01 to 356A.13, 422A.05
Generally, Minn. Statutes 2006 422A.03
Prior service credit purchases, duties, Minn. Statutes 2006 356.551
Experience studies, Minn. Statutes 2006 356.214, 356.215, 422A.06
Fiduciaries
Activities, generally, Minn. Statutes 2006 356A.02
Breach of conduct or duties, Minn. Statutes 2006 356A.09 to 356A.12, 422A.05
Cofiduciaries, Minn. Statutes 2006 356A.01, 356A.10, 356A.12
Compensation and salaries, Minn. Statutes 2006 356A.08
Continuing education, Minn. Statutes 2006 356A.13
Definitions, Minn. Statutes 2006 356A.01
Disclosure, Minn. Statutes 2006 356A.03
Duties, Minn. Statutes 2006 356A.02, 356A.04, 356A.05, 422A.05
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, 422A.05
Service of process on, Minn. Statutes 2006 356A.12
Standard of conduct, Minn. Statutes 2006 356A.04, 422A.05
Filing with
Annuities, refusal of automatic increases, Minn. Statutes 2006 422A.06
Beneficiaries, designation, Minn. Statutes 2006 422A.16, 422A.17, 422A.22
City officers and employees, membership applications, Minn. Statutes 2006 422A.09
Death benefit applications, Minn. Statutes 2006 422A.20
Deferred retirement allowance applications, Minn. Statutes 2006 422A.16
Disability allowance applications, Minn. Statutes 2006 422A.14, 422A.16, 422A.18
Early withdrawal applications, Minn. Statutes 2006 422A.16
Prior service credit applications, Minn. Statutes 2006 422A.08
Proportionate retirement annuities, applications, Minn. Statutes 2006 356.32
Retirement allowance applications, Minn. Statutes 2006 422A.14
Supplemental benefits, refusal to accept, Minn. Statutes 2006 356.43
Financial reports
Alternative reports, Minn. Statutes 2006 356.23
Annual reports, consulting, Minn. Statutes 2006 422A.101
Copies, distribution, Minn. Statutes 2006 356.20, 356A.07
Requirements, generally, Minn. Statutes 2006 356.20
Former members
Marriage dissolution actions, information, Minn. Statutes 2006 356.49
Forms
Annuities, refusal of automatic increases, Minn. Statutes 2006 422A.06
Beneficiaries, designation, Minn. Statutes 2006 422A.16, 422A.22, 422A.23
Disability allowance applications, Minn. Statutes 2006 422A.14
Proportionate retirement annuities, applications, Minn. Statutes 2006 356.32
Retirement allowance applications, Minn. Statutes 2006 422A.14
Formula pension and annuity, Minn. Statutes 2006 422A.15
Funds and accounts
Credits to, abandoned contributions, annuities, or benefits, Minn. Statutes 2006 356.65
Custodian bank accounts, Minn. Statutes 2006 356.001
Dedicated fund, Minn. Statutes 2006 356.63
Deferred yield adjustment account, Minn. Statutes 2006 422A.06
Deposit accumulation fund, see same under this topic
Disability benefit fund, Minn. Statutes 2006 422A.05, 422A.06
Reserve accounts, employees and employers, credits to, Minn. Statutes 2006 422A.12
Reserve fund, Minn. Statutes 2006 422A.11
Retirement benefit fund, Minn. Statutes 2006 422A.05, 422A.06
Revolving fund, Minn. Statutes 2006 422A.05
Special fund, Minn. Statutes 2006 422A.05
Survivor's benefit fund, Minn. Statutes 2006 422A.05, 422A.06, 422A.23
Garnishment
Allowances, benefits, or refunds, exemption, Minn. Statutes 2006 422A.24
Gifts and donations, depositing, Minn. Statutes 2006 422A.05
Governing board of a pension plan, see Board of trustees under this topic
Governing body rules and policies
Defined as plan documents, Minn. Statutes 2006 356A.01
Governmental subdivision
Duties, see Employers under this topic
Guardians, payments to, retirement allowances, Minn. Statutes 2006 422A.15
Guardians of minors, payments to
Survivor benefits for dependent children, Minn. Statutes 2006 422A.23
Health and accident insurance, Minn. Statutes 2006 422A.05
Heirs, payments to
Deferred retirement allowances, Minn. Statutes 2006 422A.16
Survivor benefits, Minn. Statutes 2006 422A.23
Insurance
Health and accident insurance, Minn. Statutes 2006 422A.05
Public employees insurance program, Minn. Statutes 2006 43A.316, 356.87
Interest rates
Actuarial valuations, Minn. Statutes 2006 356.215
Death benefit payments, Minn. Statutes 2006 422A.20
Deferred allowances, augmentation, Minn. Statutes 2006 422A.16
Employer contributions, past due amounts, Minn. Statutes 2006 422A.101
Forfeited service, refund repayments, Minn. Statutes 2006 356.44
Military service credit, Minn. Statutes 2006 422A.11
Prior service credit, Minn. Statutes 2006 422A.08, 422A.09
Refund repayments, Minn. Statutes 2006 422A.16
Investment of funds
Administrative expenses, payment, Minn. Statutes 2006 422A.06
Authorized investments, Minn. Statutes 2006 356.64, 422A.05
Board of trustees, duties, Minn. Statutes 2006 422A.05
Earnings distribution, Minn. Statutes 2006 422A.12
Fiduciaries, duties, Minn. Statutes 2006 356A.02, 422A.05
Income, allocation among funds, Minn. Statutes 2006 422A.06
Investment expenses and actuarial valuation, Minn. Statutes 2006 356.215
Policy statement, Minn. Statutes 2006 356.219
Reports about, Minn. Statutes 2006 356.219
Restrictions, Minn. Statutes 2006 422A.05
Joint and survivor option, Minn. Statutes 2006 422A.17
Lawsuits
Attorney fees, Minn. Statutes 2006 422A.05
Breach of fiduciary duty, Minn. Statutes 2006 356A.12, 422A.05
Parties to suit, Minn. Statutes 2006 422A.05
Right to bring, Minn. Statutes 2006 422A.04
Legislative proposals, Minn. Statutes 2006 356B.05
Liability
Cofiduciaries, Minn. Statutes 2006 356A.10
Unfunded actuarial accrued liability, Minn. Statutes 2006 356.22, 422A.01, 422A.101
Loans
Authorized real estate investments, Minn. Statutes 2006 356.64, 422A.05
Security requirements, Minn. Statutes 2006 422A.05
Mail and mailing
Benefit distribution notice, Minn. Statutes 2006 356.001
Retirement annuities, information, completed applications, Minn. Statutes 2006 356.46
Medical board, members, duties, Minn. Statutes 2006 422A.18
Meetings, see OPEN MEETING LAW
Members
Actuarial valuations, Minn. Statutes 2006 356.215
Basic members, retirement annuities, Minn. Statutes 2006 353.46
City employees, Minn. Statutes 2006 422A.22
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 2006 356.406
Definitions, Minn. Statutes 2006 356.406, 356A.01, 422A.01
District court personnel, Minn. Statutes 2006 480.181
Elected city officers, Minn. Statutes 2006 422A.09
Exclusions, Minn. Statutes 2006 353.64
Exempt class, Minn. Statutes 2006 422A.09
Generally, Minn. Statutes 2006 422A.03
Marriage dissolution actions, information requirements, Minn. Statutes 2006 356.49
Payments by, prior service credit purchases, Minn. Statutes 2006 356.551
Payments to, benefit distribution upon plan termination, Minn. Statutes 2006 356.001
PERA, coverage, Minn. Statutes 2006 353.01, 353.026, 422A.26
Proof of death, notice, Minn. Statutes 2006 356.001
Remarriage, effect on survivor benefits, Minn. Statutes 2006 356.407, 422A.23
Reports received, Minn. Statutes 2006 356.20, 356.62, 356A.07, 422A.05
Military service credit, Minn. Statutes 2006 356.635, 422A.11
Minneapolis Employees Retirement Association, Minn. Statutes 2006 422A.02
Municipal charter provisions
Defined as plan documents, Minn. Statutes 2006 356A.01
Municipal ordinance provisions
Defined as plan documents, Minn. Statutes 2006 356A.01
Normal retirement annuities, see Retirement allowances under this topic
Notice given
Benefit distribution, Minn. Statutes 2006 356.001
Optional annuities
Supplemental needs trusts, Minn. Statutes 2006 356.465
Optional defined contribution annuity
Amount, computation, Minn. Statutes 2006 422A.15, 422A.16
Application for, Minn. Statutes 2006 422A.16
Generally, Minn. Statutes 2006 422A.15
Increases, Minn. Statutes 2006 422A.21
Information summaries, distribution, Minn. Statutes 2006 356.46
Payments by
Actuarial costs, Minn. Statutes 2006 356.214
Administration costs, Minn. Statutes 2006 422A.06
Allowable expenses, Minn. Statutes 2006 356.001
Current and future contributions, allocation to employees, Minn. Statutes 2006 422A.231
Investments, handling costs, Minn. Statutes 2006 422A.06
Reports about, Minn. Statutes 2006 422A.101
Supplemental benefits, Minn. Statutes 2006 356.43
Survivor benefits, monthly allowances, Minn. Statutes 2006 422A.23
Payments from
Benefit distribution upon plan termination, Minn. Statutes 2006 356.001
Fiduciaries, duties, Minn. Statutes 2006 356A.02
Payments to
Amortization state aid, Minn. Statutes 2006 126C.41, 423A.02
County auditor, duties, Minn. Statutes 2006 256D.21
Health insurance, administrative expenses, Minn. Statutes 2006 356.87
Prior service credit purchases, Minn. Statutes 2006 422A.08
Payroll deductions
Generally, Minn. Statutes 2006 422A.10
Hennepin County elected officials, Minn. Statutes 2006 422A.09
Minneapolis comptroller, duties, Minn. Statutes 2006 422A.12
Minneapolis Employees Retirement Association, dues, Minn. Statutes 2006 422A.02
Pensions
Formula pension and annuity, Minn. Statutes 2006 422A.15
Plan documents, copies to members, Minn. Statutes 2006 356A.07
Policy of state, actuarial valuations, Minn. Statutes 2006 356.215
Portability with other retirement plans
Legislators retirement plan, Minn. Statutes 2006 3A.12
Minnesota State Retirement System, Minn. Statutes 2006 352.72
Public Employees Retirement Association, Minn. Statutes 2006 353.71
Teachers retirement, Saint Paul and Duluth, Minn. Statutes 2006 354A.39
Teachers Retirement Association, Minn. Statutes 2006 354.60
Unclassified employees retirement plan, Minn. Statutes 2006 352D.12
Vesting portability, Minn. Statutes 2006 422A.16
Postretirement adjustments
Additional annuities, effect, Minn. Statutes 2006 422A.06
Calculation of amount, Minn. Statutes 2006 11A.18
Disability allowances, Minn. Statutes 2006 422A.18
Reports about, Minn. Statutes 2006 422A.06
Survivor benefits, Minn. Statutes 2006 422A.23
Postretirement investment fund
Participation prohibited, Minn. Statutes 2006 422A.06
President, Minn. Statutes 2006 422A.03
Prior service contributions, Minn. Statutes 2006 352D.12
Prior service credit
Generally, Minn. Statutes 2006 422A.08, 422A.22
Hennepin County elected officials, Minn. Statutes 2006 422A.09
Military service credit, Minn. Statutes 2006 422A.11
Proof of service, Minn. Statutes 2006 422A.08
Public corporation employees, Minn. Statutes 2006 422A.08
Purchases
Executive director, duties, Minn. Statutes 2006 356.551
Payment amount, determination, Minn. Statutes 2006 356.551, 422A.08
Post-July 1, 2003, Minn. Statutes 2006 356.551
Reserves, Minn. Statutes 2006 356.30
Strike periods, Minn. Statutes 2006 356.195
Proportionate retirement annuities, Minn. Statutes 2006 356.32
Public corporations, contributions, see Employer contributions under this topic
Public employees insurance program, Minn. Statutes 2006 43A.316, 356.87
Purpose, Minn. Statutes 2006 356.001
Recommendations by, proposed legislation, Minn. Statutes 2006 356B.05
Records and record keeping
Actuarial valuations, Minn. Statutes 2006 422A.04
Board of trustees meetings, Minn. Statutes 2006 422A.03
Fiduciaries, duties, Minn. Statutes 2006 356A.02
Payments, Minn. Statutes 2006 422A.05
Payroll deductions, Minn. Statutes 2006 422A.12
Pensions and retirement commission, Minn. Statutes 2006 422A.04, 422A.17
Refunds
Automatic deposit, Minn. Statutes 2006 356.401
Generally, Minn. Statutes 2006 422A.05, 422A.22, 422A.24
Lifetime survivor benefits, refunds in lieu of, Minn. Statutes 2006 422A.23
Repayment to
Combined service annuities, Minn. Statutes 2006 356.30
Forfeited service credit, Minn. Statutes 2006 356.44
Generally, Minn. Statutes 2006 422A.16, 422A.22, 422A.23
Individual retirement accounts, using, Minn. Statutes 2006 356.441
Legislators retirement plan, Minn. Statutes 2006 3A.12
Military service credit, Minn. Statutes 2006 422A.11
Minnesota State Retirement System, Minn. Statutes 2006 352.72
Public Employees Retirement Association, Minn. Statutes 2006 353.71
Qualified annuities, using, Minn. Statutes 2006 356.441
Requirements, Minn. Statutes 2006 356.441
Teachers Retirement Association, Minn. Statutes 2006 354.50
Unclassified employees retirement plan, Minn. Statutes 2006 352D.12
Relatives
Payments to, deferred retirement allowances, Minn. Statutes 2006 422A.16
Remarriage
Effect on survivor benefits, Minn. Statutes 2006 356.407, 422A.23
Reports given
Actuarial valuations, Minn. Statutes 2006 356.215, 422A.06
Annual financial report, Minn. Statutes 2006 422A.101
Experience studies, Minn. Statutes 2006 356.215, 422A.06
Financial reports, Minn. Statutes 2006 356.20, 356.23
Investment of funds, Minn. Statutes 2006 356.219
Marriage dissolution actions, pension benefits or rights, Minn. Statutes 2006 356.49
Postretirement adjustments, Minn. Statutes 2006 422A.06
State auditor, duties, Minn. Statutes 2006 356.219
Statements of financial requirements, Minn. Statutes 2006 422A.101
Timing of reports, Minn. Statutes 2006 356.219
Reserve fund, credits to, Minn. Statutes 2006 422A.11
Reserves
Prior service credit purchases, Minn. Statutes 2006 356.30
Reduced cost-of-living adjustment reserve transfer, Minn. Statutes 2006 422A.06
Requirements, generally, Minn. Statutes 2006 422A.06
Reserve fund, credits to, Minn. Statutes 2006 422A.11
Retirees, notice given, annuities
Refusal of automatic increases, Minn. Statutes 2006 422A.06
Retirement allowances
Amount, formula, Minn. Statutes 2006 352.115
Application for, Minn. Statutes 2006 422A.14
Basic members, benefit computation, Minn. Statutes 2006 353.46
Benefits, Minn. Statutes 2006 354.44
Completed applications, copies to spouses, Minn. Statutes 2006 356.46
Coordinated benefits, Minn. Statutes 2006 354A.31
Deferred allowances, Minn. Statutes 2006 356.30, 422A.16
Definitions, Minn. Statutes 2006 422A.01
Early withdrawal, see Early retirement under this topic
Effective date, Minn. Statutes 2006 422A.14
Eligibility, Minn. Statutes 2006 422A.13
Exemption from process, Minn. Statutes 2006 356.401
Increases, Minn. Statutes 2006 422A.21
Metropolitan Airports Commission firefighters and peace officers, alternative calculation, Minn. Statutes 2006 422A.151
Optional annuities, Minn. Statutes 2006 356.46
Payment, Minn. Statutes 2006 422A.15, 422A.156, 422A.17, 422A.21
PERA, termination of membership, Minn. Statutes 2006 353.29
Proportionate retirement annuities, Minn. Statutes 2006 356.32
Service allowances, Minn. Statutes 2006 422A.01, 422A.15
Simultaneous payment of survivor benefits, Minn. Statutes 2006 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 2006 422A.05, 422A.06
Retirement board, certificates and certification, employees transferred to county, retirement benefits, Minn. Statutes 2006 256D.21
Retirement plan alternatives
City employees, transfer between departments and boards, Minn. Statutes 2006 422A.22
City officers and employees, generally, Minn. Statutes 2006 422A.09
Former sanitary district employees, Minn. Statutes 2006 473.511
Revolving fund, Minn. Statutes 2006 422A.05
Rule of 90, eligibility, Minn. Statutes 2006 353.30
Rules
Disability allowances, determination of earnings, Minn. Statutes 2006 422A.18
Employee contribution rates, Minn. Statutes 2006 422A.10
Generally, Minn. Statutes 2006 422A.03
Secretary-treasurer, Minn. Statutes 2006 422A.03, 422A.05
Separation from service
Deferred retirement allowances, Minn. Statutes 2006 422A.16
Refunds, Minn. Statutes 2006 422A.22
Reinstatement, refund repayments, Minn. Statutes 2006 422A.22
Retirement plan alternatives, Minn. Statutes 2006 354A.011, 422A.09, 422A.22
Service allowances, Minn. Statutes 2006 422A.01, 422A.15
Service credit
Combined service annuities, Minn. Statutes 2006 356.30
Combined service benefits, Minn. Statutes 2006 356.302, 356.303
Contributing class members, calculation, Minn. Statutes 2006 422A.15, 422A.155
Disability provisions, Minn. Statutes 2006 422A.19
Forfeited service, refund repayments, Minn. Statutes 2006 356.44
Generally, Minn. Statutes 2006 422A.09
Military service credit, Minn. Statutes 2006 422A.11
Proportionate retirement annuities, Minn. Statutes 2006 356.32
Purchase procedures, strike periods, Minn. Statutes 2006 356.195
Restored service credit, Minn. Statutes 2006 356.44
State legislators, Minn. Statutes 2006 422A.15
Wrongful discharges, Minn. Statutes 2006 356.50
Special fund, Minn. Statutes 2006 422A.05
Special School District 1 (Minneapolis)
Continuity, Minn. Statutes 2006 128D.10
Spousal maintenance, income withholding, Minn. Statutes 2006 422A.24
Spouses
Retirement annuities, Minn. Statutes 2006 356.46
Surviving spouses, see same under this topic
Survivor benefits, see same under this topic
State aid
Aid rededication, Minn. Statutes 2006 354.71
Amortization state aid requirements, Minn. Statutes 2006 126C.41, 423A.02
Police state aid, Metropolitan Airports Commission, applying toward employer contributions, Minn. Statutes 2006 69.031
Supplemental benefits, Minn. Statutes 2006 356.43
Withholding, investment reporting noncompliance, Minn. Statutes 2006 356.219
Statutes of limitations
Breach of fiduciary duty, Minn. Statutes 2006 356A.12
Subpoenas, right to issue, Minn. Statutes 2006 422A.04
Subsidiary reserve account, see Refunds under this topic
Successor organizations, Minn. Statutes 2006 356.20, 356.215
Supplemental benefits
Generally, Minn. Statutes 2006 356.43
Lump-sum payments, conversion to monthly annuity, Minn. Statutes 2006 356.431
Supplemental needs trusts, optional annuity, Minn. Statutes 2006 356.465
Surviving spouses
Defined, Minn. Statutes 2006 356.303
Payments to, deferred retirement allowances, Minn. Statutes 2006 422A.16
Remarriage, no effect on survivor benefit payments, Minn. Statutes 2006 422A.23
Survivor benefits, see same under this topic
Survivor benefits
Beneficiaries charged or convicted of causing member's death, effect on, Minn. Statutes 2006 356.406
Combined service survivor benefits, Minn. Statutes 2006 356.303
Definitions, Minn. Statutes 2006 356.303, 356.406
Exemption from process, Minn. Statutes 2006 356.401
Generally, Minn. Statutes 2006 422A.16, 422A.23
Metropolitan Airports Commission firefighters and peace officers, Minn. Statutes 2006 422A.151
Remarriage, effect, Minn. Statutes 2006 356.407, 422A.23
Simultaneous payment of retirement allowances, Minn. Statutes 2006 356.40
Survivors
Data, classification, disclosure, Minn. Statutes 2006 13.63
Survivor benefits, see same under this topic
Survivor's benefit fund
Actuarial valuations, Minn. Statutes 2006 422A.23
Assets, transfer between accounts, Minn. Statutes 2006 422A.05, 422A.06
Creation, Minn. Statutes 2006 422A.06, 422A.23
Current and future contributions, cost allocation, Minn. Statutes 2006 422A.231
Deposits to, Minn. Statutes 2006 422A.06
Employee contribution rates, changes, Minn. Statutes 2006 422A.23
Payments from, Minn. Statutes 2006 422A.05, 422A.06, 422A.23
Termination of plan or fund, Minn. Statutes 2006 356.001
Transfer of funds
Assets, transfer between accounts, Minn. Statutes 2006 422A.05, 422A.06
Continuing appropriations, Minn. Statutes 2006 422A.25
Postretirement conversion, Minn. Statutes 2006 356.431
Reserves, Minn. Statutes 2006 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
Actuarial valuations, Minn. Statutes 2006 356.22
Contributions toward, generally, Minn. Statutes 2006 422A.101
Vested rights not impaired, Minn. Statutes 2006 422A.25
Vesting requirements
Deferred retirement allowances, Minn. Statutes 2006 422A.16
Disability allowances, Minn. Statutes 2006 422A.18
Elected city officers, Minn. Statutes 2006 422A.09
Formula pension and annuity, Minn. Statutes 2006 422A.15
Generally, Minn. Statutes 2006 422A.13
Military service credit, Minn. Statutes 2006 422A.11
Portability with other retirement plans, Minn. Statutes 2006 422A.16
Service credit, see same under this topic
Survivor benefits, Minn. Statutes 2006 422A.16, 422A.23
Vice-president, Minn. Statutes 2006 422A.03
Violations and penalties
Fiduciaries, felony violations, service prohibition, Minn. Statutes 2006 356A.03, 609B.177
Investment reporting, noncompliance, Minn. Statutes 2006 356.219
Surviving beneficiaries, charge or conviction of causing member's death, loss of survivor benefits, Minn. Statutes 2006 356.406
Voluntary contributions
Generally, Minn. Statutes 2006 422A.10
Monthly allowances, exclusion, Minn. Statutes 2006 422A.16, 422A.23
Withdrawal, Minn. Statutes 2006 422A.15
Waivers, state aid or appropriations, withholding for investment reporting noncompliance, Minn. Statutes 2006 356.219
Withdrawals
Excess contributions, Minn. Statutes 2006 422A.05, 422A.15
Reserve fund, credits to, Minn. Statutes 2006 422A.11
Witnesses, right to compel attendance, Minn. Statutes 2006 422A.04
Wrongful discharges, Minn. Statutes 2006 356.50