Accounting and bookkeeping
Financial and actuarial reporting practices, Minn. Statutes 2008 16A.055, 356.20, 356.215
Refund repayments, Minn. Statutes 2008 356.441
Accumulated contributions, abandoned amounts, disposition, Minn. Statutes 2008 356.65
Actuarial valuations
Alternative valuations, Minn. Statutes 2008 356.23
Copies, Minn. Statutes 2008 356A.07
Employee/employer contributions, changes in, Minn. Statutes 2008 353.27
Financial reporting, Minn. Statutes 2008 356.20
Generally, Minn. Statutes 2008 356.214, 356.215
Legislature, rights, Minn. Statutes 2008 356.22
Optional annuities, early retirement, Minn. Statutes 2008 352.93
Supplemental actuarial valuations, Minn. Statutes 2008 356.23
Survivor benefits, Minn. Statutes 2008 352.931
Actuaries
Actuarial valuations, see same under this topic
Approved actuaries, Minn. Statutes 2008 356.214, 356.215
Contracts, Minn. Statutes 2008 356.214
Duties, Minn. Statutes 2008 356.214
Administration
Expenses, Minn. Statutes 2008 356.215
Minnesota State Retirement System, duties, Minn. Statutes 2008 352.92
Age of retirement
Generally, Minn. Statutes 2008 352.93
Normal retirement age, Minn. Statutes 2008 353.01, 354A.011, 356.403
Proportionate retirement annuities, Minn. Statutes 2008 356.32
Survivor benefits, Minn. Statutes 2008 352.931
Annuities
Abandoned amounts, disposition, Minn. Statutes 2008 356.65
Automatic deposit, Minn. Statutes 2008 356.401
Bounce back annuities, Minn. Statutes 2008 352.116
Combined service annuities, Minn. Statutes 2008 356.30
Deferred annuities, Minn. Statutes 2008 352.94, 356.30
Early retirement, see same under this topic
Exemption from process, Minn. Statutes 2008 356.401
Joint and survivor annuities, Minn. Statutes 2008 352.116, 356.46
Normal retirement annuities, see same under this topic
Optional annuities, see same under this topic
Payment, date, Minn. Statutes 2008 356.40
Proportionate retirement annuities, Minn. Statutes 2008 356.32
Qualified annuities, using for refund repayments, Minn. Statutes 2008 356.441
Repayment, wrongful discharges, Minn. Statutes 2008 356.50
Term certain annuities, survivor benefits, Minn. Statutes 2008 352.931
Appropriations from, disbursements, generally, Minn. Statutes 2008 352.911
Appropriations to, withholding
Investment reporting noncompliance, Minn. Statutes 2008 356.219
Assets
Definitions, Minn. Statutes 2008 356.215, 356.219
Excess assets over actuarial accrued liability, amortization, Minn. Statutes 2008 356.215
Investment diversification, Minn. Statutes 2008 356A.06
Limitations on use, Minn. Statutes 2008 356.63
Market valuation method, Minn. Statutes 2008 356.215
Title, holding, Minn. Statutes 2008 356A.06
Unneeded assets, certification, Minn. Statutes 2008 11A.23
Audits and examinations, financial reporting, Minn. Statutes 2008 356.20
Beneficiaries, payments to, Minn. Statutes 2008 352.931, 356.001
Benefits
Abandoned amounts, disposition, Minn. Statutes 2008 356.65
Automatic deposit, Minn. Statutes 2008 356.401
Benefit provisions summary, Minn. Statutes 2008 356A.07
Combined service benefits, Minn. Statutes 2008 356.302, 356.303
Definitions, Minn. Statutes 2008 356A.01
Disability benefits, see same under this topic
Eligible rollover distributions, Minn. Statutes 2008 356.635
Exemption from process, Minn. Statutes 2008 356.401
Fiduciaries, duties, Minn. Statutes 2008 356A.02
Internal Revenue Code compliance, Minn. Statutes 2008 356.635
Maximum benefit limitations, Minn. Statutes 2008 356.611
Members' nonforfeitable interest, Minn. Statutes 2008 356.001
Payment, date, Minn. Statutes 2008 356.40
Survivor benefits, Minn. Statutes 2008 356.303, 356.41, 356.87
Termination of plan or fund, procedures, Minn. Statutes 2008 356.001
Bounce back annuities, Minn. Statutes 2008 352.116
Breach of fiduciary duty
Cofiduciaries, liability, Minn. Statutes 2008 356A.10
Generally, Minn. Statutes 2008 356A.09
Indemnification, Minn. Statutes 2008 356A.11
Lawsuits, Minn. Statutes 2008 356A.12
Buybacks
Prior service credit, Minn. Statutes 2008 356.30, 356.95
Service credit, wrongful discharges, Minn. Statutes 2008 356.50
Service credit purchase procedures, strike periods, Minn. Statutes 2008 356.195
Certificates and certification
Economic interest statements, list of filings, Minn. Statutes 2008 356A.06
Unneeded assets, Minn. Statutes 2008 11A.23
Chief administrative officer, see Executive director under MINNESOTA STATE RETIREMENT SYSTEM (MSRS)
Cofiduciaries
Defined, Minn. Statutes 2008 356A.01
Duties, generally, Minn. Statutes 2008 356A.10
Liability, Minn. Statutes 2008 356A.10
Service of process on, Minn. Statutes 2008 356A.12
Combined investment funds, deposits, Minn. Statutes 2008 352.911
Combined service annuities, Minn. Statutes 2008 356.30
Combined service disability benefits, Minn. Statutes 2008 356.302
Combined service survivor benefits, Minn. Statutes 2008 356.303
Compensation and salaries
Definitions, Minn. Statutes 2008 356.302
Fiduciaries, Minn. Statutes 2008 356A.06, 356A.08
Contested cases, adverse determination of eligibility, benefits, or other rights, Minn. Statutes 2008 356A.07
Continuing education, fiduciaries, Minn. Statutes 2008 356A.13
Contributions to more than one public retirement plan
Restrictions, Minn. Statutes 2008 354.094
Retirement age, Minn. Statutes 2008 353.01
Copies, plan documents, summaries, and reports, Minn. Statutes 2008 356A.07
Covered correctional service, defined, Minn. Statutes 2008 352.91
Covered employees
Actuarial valuations, Minn. Statutes 2008 356.215
Contributions, see Employee contributions under this topic
Death caused by surviving beneficiary, loss of survivor benefits, Minn. Statutes 2008 356.406
Definitions, Minn. Statutes 2008 352.91, 356.406, 356A.01
Generally, Minn. Statutes 2008 352.91
Lateral transfers, effect on eligibility, Minn. Statutes 2008 352.91
Legislation affecting, recommendations, Minn. Statutes 2008 352.91
Marriage dissolution actions, information requirements, Minn. Statutes 2008 356.49
Occupational title changes, effect on eligibility, Minn. Statutes 2008 352.91
Payments by, prior service credit purchases, Minn. Statutes 2008 356.551
Payments to, benefit distribution upon plan termination, Minn. Statutes 2008 356.001
Referendum, Medicare coverage, Minn. Statutes 2008 355.095
Reports received, Minn. Statutes 2008 356.20, 356.62, 356A.07
Representation, MSRS, board of directors, Minn. Statutes 2008 352.03
Review/appeals committees, Minn. Statutes 2008 352.91
Covered governmental entity
Defined, Minn. Statutes 2008 356A.01
Duties, see Employers under this topic
Creation, Minn. Statutes 2008 352.911
Custodian bank accounts, establishment, Minn. Statutes 2008 356.001
Data, access, marriage dissolution actions, Minn. Statutes 2008 356.49
Decedents estates, payments to, survivor benefits, Minn. Statutes 2008 352.931
Dedicated fund
Credits to, abandoned contributions, annuities, or benefits, Minn. Statutes 2008 356.65
Uses, Minn. Statutes 2008 356.63
Deferred annuities
Augmentation, Minn. Statutes 2008 352.94, 356.30
Eligibility, Minn. Statutes 2008 352.94
Survivor benefits, Minn. Statutes 2008 352.931
Deferred compensation, see STATE DEFERRED COMPENSATION PLAN
Definitions
Actuarial valuations, Minn. Statutes 2008 356.215
Combined service benefits, Minn. Statutes 2008 356.302
Generally, Minn. Statutes 2008 352.91
Loss of survivor benefits, Minn. Statutes 2008 356.406
Public pension fiduciary responsibility, Minn. Statutes 2008 356A.01, 356A.06
Dependent children, see Survivor benefits under this topic
Depositories, designation, Minn. Statutes 2008 356A.06
Deposits to, contributions and investment income, Minn. Statutes 2008 352.911
Disability benefits
Combined service disability benefits, Minn. Statutes 2008 356.302
Generally, Minn. Statutes 2008 352.95
Offsets, Minn. Statutes 2008 176.021, 352.95
Retirement benefit formula percentage, Minn. Statutes 2008 352.95, 356.315
Supplemental needs trusts, Minn. Statutes 2008 356.465
Wrongful discharges, effect on, Minn. Statutes 2008 356.50
Disbursements, generally, Minn. Statutes 2008 352.911
Disclosure
Actuarial valuations, Minn. Statutes 2008 356.215
Fiduciaries, Minn. Statutes 2008 356A.03, 356A.06
Financial reporting requirements, Minn. Statutes 2008 356.20
Dissolution of marriage, retirement benefits or rights
Information regarding, Minn. Statutes 2008 356.49
Early retirement
Actuarial reduction, Minn. Statutes 2008 352.116
Actuarial valuations, Minn. Statutes 2008 352.93, 353.30
Combined service, Minn. Statutes 2008 353.71
Coordinated benefits, Minn. Statutes 2008 354A.31
Eligibility, Minn. Statutes 2008 353.30
Employee insurance benefits, eligibility, Minn. Statutes 2008 43A.24
Generally, Minn. Statutes 2008 352.93
Incentive, Minn. Statutes 2008 356.351
Economic interest statements
Fiduciaries, Minn. Statutes 2008 356A.06
Employee contributions
Amount, Minn. Statutes 2008 352.92
Collection of, Minn. Statutes 2008 352.911
Depositing, Minn. Statutes 2008 352.911
Employers, pick up after 1982, Minn. Statutes 2008 356.62
Federal compensation limits, Minn. Statutes 2008 356.611
Partial refund at retirement, Minn. Statutes 2008 352.93
Rates, revising, Minn. Statutes 2008 352.045
Reports about, Minn. Statutes 2008 356.62
Salary deduction, Minn. Statutes 2008 352.92
Salary savings leave, effect, Minn. Statutes 2008 43A.49
Wrongful discharges, service credit, Minn. Statutes 2008 356.50
Employees, see Covered employees under this topic
Employees of the retirement plan
Indemnification, breach of fiduciary duty, Minn. Statutes 2008 356A.11
Employer contributions
Amount, Minn. Statutes 2008 352.029, 352.92
Collection of, Minn. Statutes 2008 352.911
Depositing, Minn. Statutes 2008 352.911
Medicare coverage, Minn. Statutes 2008 355.095
Rates, revising, Minn. Statutes 2008 352.045
Wrongful discharges, service credit, Minn. Statutes 2008 356.50
Employers
Benefit provision summaries, duties, Minn. Statutes 2008 356A.07
Certificates and certification, disability benefit applicants, leave of absence status, Minn. Statutes 2008 352.95
Dissolution, allocation of receivables, Minn. Statutes 2008 356.98
Employer contributions, see same under this topic
Payments by, prior service credit purchases, Minn. Statutes 2008 356.551
Reports given
Employee contribution pick ups, Minn. Statutes 2008 356.62
Wrongful discharges, Minn. Statutes 2008 356.50
Reports received, financial reports, Minn. Statutes 2008 356.20
Employing units, duties, see Employers under this topic
Experience studies, Minn. Statutes 2008 356.214, 356.215
Fiduciaries
Activities, generally, Minn. Statutes 2008 356A.02
Assets, title, Minn. Statutes 2008 356A.06
Breach of conduct or duties, Minn. Statutes 2008 356A.09 to 356A.12
Compensation and salaries, Minn. Statutes 2008 356A.06, 356A.08
Continuing education, Minn. Statutes 2008 356A.13
Definitions, Minn. Statutes 2008 356A.01
Direct or indirect profits, Minn. Statutes 2008 356A.06
Disclosure, Minn. Statutes 2008 356A.03, 356A.06
Duties, Minn. Statutes 2008 356A.02, 356A.04, 356A.05
Economic interest statements, Minn. Statutes 2008 356A.06
Felony violations, documentation, service prohibition, Minn. Statutes 2008 356A.03, 609B.177
Generally, Minn. Statutes 2008 356A.01 to 356A.13
Investments, duties, Minn. Statutes 2008 356A.02, 356A.06
Prohibited transactions, Minn. Statutes 2008 356A.06
Service of process on, Minn. Statutes 2008 356A.12
Standard of conduct, Minn. Statutes 2008 356A.04
Financial reports
Alternative reports, Minn. Statutes 2008 356.23
Copies, distribution, Minn. Statutes 2008 356.20, 356A.07
Requirements, generally, Minn. Statutes 2008 356.20
Former covered employees, marriage dissolution actions, Minn. Statutes 2008 356.49
Full funding, established dates for, Minn. Statutes 2008 356.215
Funds and accounts
Custodial bank accounts, Minn. Statutes 2008 356.001
Dedicated fund, Minn. Statutes 2008 356.63, 356.65
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 2008 356A.01
Governmental subdivisions, see Employers under this topic
Insurance, public employees program, Minn. Statutes 2008 43A.316, 356.87
Insurance or insurance companies law, exclusion, Minn. Statutes 2008 352.16
Interest rates
Actuarial valuations, Minn. Statutes 2008 356.215
Forfeited service, refund repayments, Minn. Statutes 2008 356.44
Investment of funds
Fiduciaries, duties, Minn. Statutes 2008 356A.02, 356A.06
Investment expenses, actuarial valuations, Minn. Statutes 2008 356.215
Policy statement, Minn. Statutes 2008 356.219
Reports about, Minn. Statutes 2008 356.219
Requirements, generally, Minn. Statutes 2008 352.911, 356A.06
Joint and survivor annuities
Annuity in lieu of refund, Minn. Statutes 2008 352.931
Bounce-back annuities, Minn. Statutes 2008 352.116
Mandatory, Minn. Statutes 2008 356.46
Lawsuits, breach of fiduciary duty, Minn. Statutes 2008 356A.12
Liability
Cofiduciaries, Minn. Statutes 2008 356A.10
Defined, Minn. Statutes 2008 356A.01
Unfunded actuarial accrued liability, Minn. Statutes 2008 356.215
Mail and mailing
Benefit distribution notice, Minn. Statutes 2008 356.001
Retirement annuities, information, completed applications, Minn. Statutes 2008 356.46
Meetings, see OPEN MEETING LAW
Members, see Covered employees under this topic
Minnesota State Retirement System, Minn. Statutes 2008 352.951
Normal retirement annuities
Amount, formula, Minn. Statutes 2008 352.115, 352.93
Benefits, Minn. Statutes 2008 354.44
Completed applications, copies to spouses, Minn. Statutes 2008 356.46
Coordinated benefits, Minn. Statutes 2008 354A.31
Exemption from process, Minn. Statutes 2008 356.401
Generally, Minn. Statutes 2008 352.93
Optional annuities, see same under this topic
PERA, termination of membership, Minn. Statutes 2008 353.29
Proportionate retirement annuities, Minn. Statutes 2008 356.32
Refunds, see same under this topic
Retirement benefit formula percentage, Minn. Statutes 2008 352.93, 356.315
Service credit, salary calculations, Minn. Statutes 2008 354A.011
Simultaneous payment of survivor benefits, Minn. Statutes 2008 356.40
Optional annuities
Disability benefits, Minn. Statutes 2008 352.95
Early retirement, Minn. Statutes 2008 352.93
Effective date, Minn. Statutes 2008 352.95
Generally, Minn. Statutes 2008 352.116
Information summaries, distribution, Minn. Statutes 2008 356.46
Supplemental needs trusts, Minn. Statutes 2008 356.465
Survivor benefits, Minn. Statutes 2008 352.931
Payments by
Allowable expenses, Minn. Statutes 2008 356.001
Benefit distribution upon plan termination, Minn. Statutes 2008 356.001
Fiduciaries, duties, Minn. Statutes 2008 356A.02
Payments to, health insurance, administrative expenses, Minn. Statutes 2008 356.87
Plan documents, copies to members, Minn. Statutes 2008 356A.07
Policy of state, Minn. Statutes 2008 352.90
Portability with other retirement plans
Legislators retirement plan, Minn. Statutes 2008 3A.12
Minneapolis Employees Retirement Fund, Minn. Statutes 2008 422A.16
Minnesota State Retirement System, Minn. Statutes 2008 352.72, 352.93, 352.95
Public Employees Retirement Association, Minn. Statutes 2008 353.71
Teachers retirement, Saint Paul and Duluth, Minn. Statutes 2008 354A.39
Teachers Retirement Association, Minn. Statutes 2008 354.60
Postretirement investment fund, participation, Minn. Statutes 2008 352.911
Prior service credit, purchases
CETA service, Minn. Statutes 2008 356.95
Generally, Minn. Statutes 2008 356.551
Reserves requirements, Minn. Statutes 2008 356.30
Strike periods, Minn. Statutes 2008 356.195
Proportionate retirement annuities, Minn. Statutes 2008 356.32
Public employees insurance program, Minn. Statutes 2008 43A.316, 356.87
Purpose, Minn. Statutes 2008 356.001
Records and record keeping
Fiduciaries, duties, Minn. Statutes 2008 356A.02
Investments, liquidity documentation, Minn. Statutes 2008 356A.06
Reduced retirement annuities, see Early retirement under this topic
Refunds
Automatic deposit, Minn. Statutes 2008 356.401
Repayment to
Combined service annuities, Minn. Statutes 2008 356.30
Forfeited service credit, Minn. Statutes 2008 356.44
Individual retirement accounts, using, Minn. Statutes 2008 356.441
Legislators retirement plan, Minn. Statutes 2008 3A.12
Minneapolis Employees Retirement Fund, Minn. Statutes 2008 422A.22
Minnesota State Retirement System, Minn. Statutes 2008 352.72
Public Employees Retirement Association, Minn. Statutes 2008 353.71
Qualified annuities, using, Minn. Statutes 2008 356.441
Requirements, Minn. Statutes 2008 356.441
Teachers Retirement Association, Minn. Statutes 2008 354.50
Survivor benefits, death refunds, Minn. Statutes 2008 352.931
Reports given
Actuarial valuations, Minn. Statutes 2008 356.215
Experience studies, Minn. Statutes 2008 356.215
Financial reports, Minn. Statutes 2008 356.20, 356.23
Investment of funds, Minn. Statutes 2008 356.219
Marriage dissolution actions, pension benefits or rights, Minn. Statutes 2008 356.49
State auditor, duties, Minn. Statutes 2008 356.219
Reserves, prior service credit purchases, Minn. Statutes 2008 356.30
Retirement annuities, see Normal retirement annuities under this topic
Rule of 90, eligibility, Minn. Statutes 2008 353.30
Salary savings leave, effect, Minn. Statutes 2008 43A.49
Service credit
Combined service annuities, Minn. Statutes 2008 356.30
Combined service benefits, Minn. Statutes 2008 356.302, 356.303
Forfeited service, refund repayments, Minn. Statutes 2008 356.44
Proportionate retirement annuities, Minn. Statutes 2008 356.32
Purchase procedures, strike periods, Minn. Statutes 2008 356.195
Restored service credit, Minn. Statutes 2008 356.44
Salary savings leave, effect, Minn. Statutes 2008 43A.49
Transfers, from MSRS general plan, Minn. Statutes 2008 352.955
Wrongful discharges, Minn. Statutes 2008 356.50
Special teachers, covered correctional service, Minn. Statutes 2008 352.91
Spouses, retirement annuities, Minn. Statutes 2008 356.46
State aid, withholding
Investment reporting noncompliance, Minn. Statutes 2008 356.219
Statutes of limitations, breach of fiduciary duty, Minn. Statutes 2008 356A.12
Successor organizations, Minn. Statutes 2008 356.20, 356.215
Supplemental needs trusts, optional annuity, Minn. Statutes 2008 356.465
Surviving child, benefits, Minn. Statutes 2008 356.303, 356.41, 356.87
Survivor benefits
Adjustments, certain recipients, Minn. Statutes 2008 356.41
Beneficiaries charged or convicted of causing member's death, Minn. Statutes 2008 356.406
Combined service survivor benefits, Minn. Statutes 2008 356.303
Definitions, Minn. Statutes 2008 356.406
Generally, Minn. Statutes 2008 352.931
Simultaneous payment of retirement annuities, Minn. Statutes 2008 356.40
Survivor benefits, exemption from process, Minn. Statutes 2008 356.401
Termination of plan or fund, Minn. Statutes 2008 356.001
Transfer of funds, postretirement conversions, Minn. Statutes 2008 356.431
Unfunded actuarial accrued liability, Minn. Statutes 2008 356.215, 356.22
Vesting requirements
Disability benefits, Minn. Statutes 2008 352.95
Generally, Minn. Statutes 2008 352.93
Service credit, see same under this topic
Violations and penalties
Fiduciaries, felony violations, service prohibition, Minn. Statutes 2008 609B.177
Investment reporting, noncompliance, Minn. Statutes 2008 356.219
Waivers, state aid or appropriations, withholding for investment reporting noncompliance, Minn. Statutes 2008 356.219
Wrongful discharges, Minn. Statutes 2008 356.50
Years of service, survivor benefits, Minn. Statutes 2008 352.931