PUBLIC EMPLOYEES DEFINED CONTRIBUTION PLAN

See also PUBLIC EMPLOYEES

Access to data, marriage dissolution actions, Minn. Statutes 2026 356.49

Accounting and bookkeeping, refund repayments, Minn. Statutes 2026 356.441

Actuarial valuations, copies, Minn. Statutes 2026 356A.07

Additions to, annual maximum, Minn. Statutes 2026 356.612

Administration

Costs, payment, Minn. Statutes 2026 353D.05

Public Employees Retirement Association, duties, Minn. Statutes 2026 353D.01, 353D.05

Rulemaking, Minn. Statutes 2026 353D.09

Ambulance service personnel

Election of coverage, Minn. Statutes 2026 353D.01, 353D.02

Employee and employer contributions, Minn. Statutes 2026 353D.03

Service credit portability, Minn. Statutes 2026 353D.08

Uniform eligibility standards, Minn. Statutes 2026 353D.07

Ambulance services, see Employers under this topic

Annuities, Minn. Statutes 2026 353.01, 353D.07

Assets, generally, Minn. Statutes 2026 356A.06

Beneficiaries, payments to

Benefit distribution upon plan termination, Minn. Statutes 2026 356.001

Death benefits, Minn. Statutes 2026 353D.07

Benefits

Beginning date of distribution, Minn. Statutes 2026 356.635

Benefit provisions summary, Minn. Statutes 2026 356A.07

Death benefits, Minn. Statutes 2026 353D.07

Definitions, Minn. Statutes 2026 356.635, 356A.01

Direct rollovers, Minn. Statutes 2026 356.633

Disability benefits, Minn. Statutes 2026 353D.07

Distribution, notice, Minn. Statutes 2026 356.001

Eligible rollover distributions, Minn. Statutes 2026 356.633

Federal benefit limits, Minn. Statutes 2026 356.612

Fiduciaries, duties, Minn. Statutes 2026 356A.02

Internal Revenue Code compliance, Minn. Statutes 2026 356.612, 356.635, 356.638

Members' nonforfeitable interest, Minn. Statutes 2026 356.001

Present value, single life annuity, rate conversion to, Minn. Statutes 2026 356.612

Required minimum distributions, death of participant, Minn. Statutes 2026 356.635

Retirement benefits, Minn. Statutes 2026 353.01, 353D.07

Subpoena authority, Minn. Statutes 2026 356.401

Termination of plan or fund, procedures, Minn. Statutes 2026 356.001

Breach of fiduciary duty

Cofiduciaries, liability, Minn. Statutes 2026 356A.10

Generally, Minn. Statutes 2026 356A.09

Indemnification, Minn. Statutes 2026 356A.11

Lawsuits, Minn. Statutes 2026 356A.12

Certificates and certification, economic interest statements, list of filings, Minn. Statutes 2026 356A.06

Chief administrative officer, duties, see Executive director under PUBLIC EMPLOYEES RETIREMENT ASSOCIATION (PERA)

Cofiduciaries

Duties, generally, Minn. Statutes 2026 356A.10

Liability, Minn. Statutes 2026 356A.10

Service of process on, Minn. Statutes 2026 356A.12

Compensation and salaries, fiduciaries, Minn. Statutes 2026 356A.06, 356A.08

Contested cases, adverse determination of eligibility, benefits, or other rights, Minn. Statutes 2026 356A.07

Continuing education, fiduciaries, Minn. Statutes 2026 356A.13

Copies, plan documents, summaries, and reports, Minn. Statutes 2026 356A.07

Costs, payment, administration, expenses, Minn. Statutes 2026 353D.05

Custodian bank accounts, establishment, Minn. Statutes 2026 356.001

Data, access, marriage dissolution actions, Minn. Statutes 2026 356.49

Death benefits, lump-sum payments, Minn. Statutes 2026 353D.07

Death of participant, required minimum distributions, Minn. Statutes 2026 356.635

Definitions

Generally, Minn. Statutes 2026 353D.01

Internal Revenue Code compliance, Minn. Statutes 2026 356.635

Public pension fiduciary responsibility, Minn. Statutes 2026 356A.01, 356A.06

Depositories, designation, Minn. Statutes 2026 356A.06

Disability benefits

Internal Revenue Code, incorporation by reference, Minn. Statutes 2026 356.612

Monthly withdrawals, Minn. Statutes 2026 353D.07

Disclosure, fiduciaries

Felony convictions, Minn. Statutes 2026 356A.03

Requirements, generally, Minn. Statutes 2026 356A.06

Dissolution of marriage, retirement benefits or rights, information regarding, Minn. Statutes 2026 356.49

Distributions, direct rollovers, Minn. Statutes 2026 356.633

Donations, authority to accept, Minn. Statutes 2026 356.648

Economic interest statements, fiduciaries, Minn. Statutes 2026 356A.06

Eden Valley rescue squad members, Minn. Statutes 2026 353D.01, 353D.02

Election of coverage

Generally, Minn. Statutes 2026 353D.02

Local government officials, Minn. Statutes 2026 353D.01, 353D.02

Refunds, repayment, Minn. Statutes 2026 356.441

Eligibility

Ambulance service personnel, uniform standards, Minn. Statutes 2026 353D.07

Generally, Minn. Statutes 2026 353D.01

Employee contributions

Exemptions from process, Minn. Statutes 2026 356.401

Federal compensation limits, Minn. Statutes 2026 356.611

Generally, Minn. Statutes 2026 353D.03

Maximum annual addition limitation, Minn. Statutes 2026 356.612

Payment to Public Employees Retirement Association, Minn. Statutes 2026 353D.04

Physicians, Minn. Statutes 2026 353D.02, 353D.03

Transfer to supplemental investment fund, Minn. Statutes 2026 353D.05

Employees of the retirement plan, indemnification, breach of fiduciary duty, Minn. Statutes 2026 356A.11

Employer contributions

Exemptions from process, Minn. Statutes 2026 356.401

Failure to pay, collection process, Minn. Statutes 2026 353.28

Generally, Minn. Statutes 2026 353D.03

Maximum annual addition limitation, Minn. Statutes 2026 356.612

Payment to Public Employees Retirement Association, Minn. Statutes 2026 353D.04

Transfer to supplemental investment fund, Minn. Statutes 2026 353D.05

Employers

Benefit provision summaries, duties, Minn. Statutes 2026 356A.07

Certifying to, contributions, Minn. Statutes 2026 353.28

Election of coverage, Minn. Statutes 2026 353D.02

Employer contributions, see same under this topic

Employing units, duties, see Employers under this topic

Establishment, Minn. Statutes 2026 353D.01

Exclusions from coverage, Minn. Statutes 2026 353D.01

Fiduciaries

Activities, generally, Minn. Statutes 2026 356A.02

Breach of conduct or duties, Minn. Statutes 2026 356A.09 to 356A.12

Compensation and salaries, Minn. Statutes 2026 356A.06, 356A.08

Continuing education, Minn. Statutes 2026 356A.13

Definitions, Minn. Statutes 2026 356A.01

Disclosure, Minn. Statutes 2026 356A.03, 356A.06

Duties, Minn. Statutes 2026 356A.02, 356A.04, 356A.05

Felony violations, Minn. Statutes 2026 356A.03

Generally, Minn. Statutes 2026 356A.01 to 356A.13

Investments, duties, Minn. Statutes 2026 356A.02, 356A.06

Service of process on, Minn. Statutes 2026 356A.12

Standard of conduct, Minn. Statutes 2026 356A.04

Financial reports, copies, distribution, Minn. Statutes 2026 356A.07

Forfeitures, limitations, Minn. Statutes 2026 356.614

Former participants, marriage dissolution actions, information requirements, Minn. Statutes 2026 356.49

Funds and accounts

Custodian bank accounts, Minn. Statutes 2026 356.001

Employee selection of or default alternative allocation, Minn. Statutes 2026 353D.05

Gifts and bequests, authority to accept, Minn. Statutes 2026 356.648

Governing board of a pension plan, defined, Minn. Statutes 2026 356A.01

Governing body rules and policies, defined as plan documents, Minn. Statutes 2026 356A.01

Governmental subdivisions, duties, see Employers under this topic

Heirs, payments to, death benefits, Minn. Statutes 2026 353D.07

Interest rates, generally, Minn. Statutes 2026 356.59

Internal Revenue Code, incorporation by reference, Minn. Statutes 2026 356.612

Investment of funds

Fiduciaries, duties, Minn. Statutes 2026 356A.06

Investment Board, duties, Minn. Statutes 2026 11A.23, 353D.05, 356.645

Participant investment responsibility, Minn. Statutes 2026 356.646

Reports about, Minn. Statutes 2026 356.219

Requirements, generally, Minn. Statutes 2026 356A.06

Restrictions, notice, Minn. Statutes 2026 365A.06

Kandiyohi County rescue squad members, Minn. Statutes 2026 353D.01 to 353D.03

Lawsuits, breach of fiduciary duty, Minn. Statutes 2026 356A.12

Liability, cofiduciaries, Minn. Statutes 2026 356A.10

Life insurance death benefits, authority to accept, Minn. Statutes 2026 356.648

Litchfield (Meeker County), rescue squad members, Minn. Statutes 2026 353D.01 to 353D.03

Local government officials

Election of coverage, Minn. Statutes 2026 353D.02

Employee and employer contributions, Minn. Statutes 2026 353D.03

Local government pension plan or fund, exception, Minn. Statutes 2026 353D.10

Local governments, duties, see Employers under this topic

Mail and mailing, benefit distribution notice, Minn. Statutes 2026 356.001

Meetings, see OPEN MEETING LAW

Members, see Participants under this topic

Military service credit, Internal Revenue Code compliance, Minn. Statutes 2026 356.638

Participants

Contributions, see Employee contributions under this topic

Definitions, Minn. Statutes 2026 356A.01

Election of coverage, Minn. Statutes 2026 353D.01, 353D.02, 356.441

Employee selection or default alternative allocation, Minn. Statutes 2026 353D.05

Exclusion by other plans, Minn. Statutes 2026 353.01

Former participants, see same under this topic

Generally, Minn. Statutes 2026 353D.01

Investment options, Minn. Statutes 2026 356.645

Investment responsibility, Minn. Statutes 2026 356.646

Marriage dissolution actions, information requirements, Minn. Statutes 2026 356.49

Payments to, benefit distribution upon plan termination, Minn. Statutes 2026 356.001

Physicians, Minn. Statutes 2026 353D.01, 353D.02

Proof of death, notice, Minn. Statutes 2026 356.001

Reports received, Minn. Statutes 2026 356A.07

Self-directed investments, nonliability of fiduciaries, Minn. Statutes 2026 356A.06

Payments by

Allowable expenses, Minn. Statutes 2026 356.001

Benefit distribution upon plan termination, Minn. Statutes 2026 356.001

Fiduciaries, duties, Minn. Statutes 2026 356A.02

Payroll deductions

Authorization, Minn. Statutes 2026 353D.02

Erroneous deductions, policies and procedures, Minn. Statutes 2026 353D.04

Physicians

Eligibility, Minn. Statutes 2026 353D.01, 353D.02

Employee and employer contributions, Minn. Statutes 2026 353D.02, 353D.03

Plan documents, copies to members, Minn. Statutes 2026 356A.07

Portability provisions, ambulance service personnel, service credit, Minn. Statutes 2026 353D.08

Purpose, Minn. Statutes 2026 356.001

Records and record keeping

Fiduciaries, duties, Minn. Statutes 2026 356A.02

Investments, liquidity documentation, Minn. Statutes 2026 356A.06

Refunds

Interest rates, Minn. Statutes 2026 356.59

Repayment to, Minn. Statutes 2026 356.441

Reports given

Financial reports, Minn. Statutes 2026 356A.07

Forms, Minn. Statutes 2026 353D.06

Investment of funds, Minn. Statutes 2026 356.219

Marriage dissolution actions, pension benefits or rights, Minn. Statutes 2026 356.49

Retirement benefits

Generally, Minn. Statutes 2026 353D.07

Public Employees Retirement Association members, eligibility, Minn. Statutes 2026 353.01

Retirement plan alternatives, Minn. Statutes 2026 353D.01, 353D.02, 356.441

Saint Paul Port Authority employees, election of coverage, Minn. Statutes 2026 353D.02

Statutes of limitations, breach of fiduciary duty, Minn. Statutes 2026 356A.12

Subpoenas, overpayment of benefits, Minn. Statutes 2026 356.401

Survivor benefits

Internal Revenue Code, incorporation by reference, Minn. Statutes 2026 356.612

Overpayment of benefits, subpoenas, Minn. Statutes 2026 356.401

Tax qualifications, Minn. Statutes 2026 353D.09

Termination of coverage

Generally, Minn. Statutes 2026 353D.01

Payment of benefits, Minn. Statutes 2026 353D.07

Termination of plan or fund, Minn. Statutes 2026 356.001

Violations and penalties, prohibited transactions, Minn. Statutes 2026 356A.06

Withdrawals, Minn. Statutes 2026 353D.07