Minnesota Legislature
Office of the Revisor of Statutes
2015 Minnesota Statutes Index (topics)
RETIREMENT PLANS
See also LABOR AND EMPLOYMENT; STATE DEFERRED COMPENSATION PLAN; VESTED RIGHTS; INDIVIDUAL RETIREMENT ACCOUNTS
Accounting, see Accounting and bookkeeping under specific plans
Actuarial valuations, pension benefits or rights, dissolution of marriage, Minn. Statutes 2015 518.582
Age
Mandatory retirement age, see under AGE
Unfair discriminatory practices, Minn. Statutes 2015 363A.08
Ambulance service personnel
Longevity award and incentive program, Minn. Statutes 2015 69.021, 144E.40 to 144E.48
Public employees defined contribution plan, see PUBLIC EMPLOYEES DEFINED CONTRIBUTION PLAN
Annuities
Attachment, exemption from, Minn. Statutes 2015 550.143, 550.37, 570.025, 570.026
Debts owed to state, setoff exclusion, Minn. Statutes 2015 16D.16
Income and franchise taxes, Minn. Statutes 2015 290.0675
Appropriations from, Investment Board expenses, Minn. Statutes 2015 11A.07
Assets, medical assistance eligibility, exclusion, Minn. Statutes 2015 256B.057
Beneficiaries, data, classification, Minn. Statutes 2015 13.43
Benefits
Attachment, exemption from, Minn. Statutes 2015 550.143, 550.37, 570.025, 570.026
Attorney's summary executions, exemption from, Minn. Statutes 2015 551.05
Debts owed to state, setoff exclusion, Minn. Statutes 2015 16D.16
Defined as unearned income, Minn. Statutes 2015 256J.08
Execution sale, exemption from, Minn. Statutes 2015 550.37
Garnishment, exemption from, Minn. Statutes 2015 550.143, 550.37
Income and franchise taxes, Minn. Statutes 2015 290.0675
Personal property taxes, Minn. Statutes 2015 277.20, 277.21
Surviving spouse benefits, Minn. Statutes 2015 518.581
Trunk highway privatization contracts, Minn. Statutes 2015 161.3203
Unemployment benefits, effect, Minn. Statutes 2015 268.085
Unfair discriminatory practices, Minn. Statutes 2015 363A.08
Construction workers insurance benefit funds, Minn. Statutes 2015 179.254 to 179.257
Consultants, volunteer firefighter relief associations, Minn. Statutes 2015 424A.04
Contributions to
Employers, appropriations for, deficiencies, Minn. Statutes 2015 16A.19
Lawful gambling, exclusion, Minn. Statutes 2015 349.12, 471.6151
Correctional employees
Local government employees, see LOCAL GOVERNMENT CORRECTIONAL SERVICE RETIREMENT PLAN
State employees, Minn. Statutes 2015 352.90 to 352.95
Dakota County, Minn. Statutes 2015 383D.28, 383D.49
Data, Minn. Statutes 2015 13.43
Deferred compensation plans
Establishment, Minn. Statutes 2015 356.24, 356.25
Financial reviews, insurance or mutual fund companies, Minn. Statutes 2015 356.24
State plan, see STATE DEFERRED COMPENSATION PLAN
Defined contribution benefit plans
Minnesota Life and Health Insurance Guaranty Association coverage, exclusion, Minn. Statutes 2015 61B.19
Public employees defined contribution plan, see PUBLIC EMPLOYEES DEFINED CONTRIBUTION PLAN
Definitions
Dissolution of marriage, Minn. Statutes 2015 518.581
Property Tax Refund Act, Minn. Statutes 2015 290A.03
Disability benefits, increases, effect on health and accident insurance, Minn. Statutes 2015 62A.18
Dissolution of marriage, notice to former spouse, Minn. Statutes 2015 518.581
Distributions from, income and franchise taxes, exemption, Minn. Statutes 2015 290.17
DTRFA, see DULUTH TEACHERS RETIREMENT FUND ASSOCIATION (DTRFA)
Employee Retirement Income Security Act (ERISA)
Contracts, interest rate law, exemption, Minn. Statutes 2015 334.01
Employee welfare benefit plans, see under HEALTH AND ACCIDENT INSURANCE
Health care purchasing alliances, affiliate members, status, Minn. Statutes 2015 62T.03
Utilization review organizations, see HEALTH CARE UTILIZATION REVIEW
Employees' accumulated sick or vacation leave and severance pay supplemental plans, Minn. Statutes 2015 356.24
Endowment contracts, information returns (taxes), filing, Minn. Statutes 2015 289A.12
Firefighters
Local retirement plans or funds, see LOCAL FIREFIGHTER RELIEF ASSOCIATIONS
Public employees, see PUBLIC EMPLOYEES POLICE AND FIRE FUND
Volunteer firefighters, see VOLUNTEER FIREFIGHTER RELIEF ASSOCIATIONS
401(K) plans
Assets, medical assistance eligibility, exclusion, Minn. Statutes 2015 256B.057
Contributions to, defined as income, Minn. Statutes 2015 290A.03
Nursing homes, medical assistance reimbursements, allowable plans, Minn. Statutes 2015 256B.431
403(B) plans
Assets, medical assistance eligibility, exclusion, Minn. Statutes 2015 256B.057
Nursing homes, medical assistance reimbursements, allowable plans, Minn. Statutes 2015 256B.431
School personnel, annuities, Minn. Statutes 2015 123B.02
408(k) plans, nursing homes, medical assistance reimbursements, allowable plans, Minn. Statutes 2015 256B.431
Future estates, real estate held in trust, rents and profits, accumulation, Minn. Statutes 2015 500.17
Governmental pension plans, service-based government retirement pensions, Minn. Statutes 2015 176.101
Hennepin County supplemental retirement program, see HENNEPIN COUNTY SUPPLEMENTAL RETIREMENT PROGRAM
Highway Patrolmen's Retirement Association, Minn. Statutes 2015 352B.27
Individual retirement annuities, information returns (taxes), filing, Minn. Statutes 2015 289A.12
Insurance, public employees program, Minn. Statutes 2015 43A.316, 356.87
Interference with pension rights
Generally, Minn. Statutes 2015 363A.06
Unfair discriminatory practice, Minn. Statutes 2015 363A.08
Intermediate care facilities, medical assistance reimbursements, allowable plans, Minn. Statutes 2015 256B.501
IRAP, see INDIVIDUAL RETIREMENT ACCOUNT PLAN (IRAP)
Job performance as basis for, Minn. Statutes 2015 181.82
Judges retirement plan, see JUDGES RETIREMENT PLAN (UJRP)
Laborer's national industrial pension fund, Minn. Statutes 2015 356.24
Legislators retirement plan, see LEGISLATORS RETIREMENT PLAN
Local government employees
Postemployment benefits, Minn. Statutes 2015 475.51, 475.52, 475.58
Retiree postemployment benefits, bonds for, Minn. Statutes 2015 471.6175
Local governments, bonding for, Minn. Statutes 2015 475.52
Local retirement plans or funds
Correctional service retirement plan, see LOCAL GOVERNMENT CORRECTIONAL SERVICE RETIREMENT PLAN
Establishments, exceptions, Minn. Statutes 2015 356.25
Firefighters, see LOCAL FIREFIGHTER RELIEF ASSOCIATIONS
Police, see LOCAL POLICE RELIEF ASSOCIATIONS
Public employees defined contribution plan, exception, Minn. Statutes 2015 353D.10
Mandatory retirement age, see under AGE
Marital property, Minn. Statutes 2015 518.58, 518.581
Members, data, classification, Minn. Statutes 2015 13.43
Military Affairs Department, Minn. Statutes 2015 352.85, 352.951
Minneapolis
Employees, see Former MERF employees under PUBLIC EMPLOYEES RETIREMENT ASSOCIATION (PERA)
Firefighters, see MINNEAPOLIS FIREFIGHTERS RELIEF ASSOCIATION
Police, see MINNEAPOLIS POLICE RELIEF ASSOCIATION
MTC transit operating employees retirement fund, see Metropolitan area transit programs under PUBLIC TRANSIT
Municipal retirement plans, contributions of lawful gambling receipts, Minn. Statutes 2015 471.6151
Municipalities, bonding for, Minn. Statutes 2015 475.52
Nonresidents, Minnesota Life and Health Insurance Guaranty Association coverage, exclusion, Minn. Statutes 2015 61B.19
Nursing homes, medical assistance reimbursements, allowable plans, Minn. Statutes 2015 256B.431
Operating engineers international union pension fund, Minn. Statutes 2015 356.24
Peace officers
Local retirement plans or funds, see LOCAL POLICE RELIEF ASSOCIATIONS
Minneapolis, see MINNEAPOLIS POLICE RELIEF ASSOCIATION
Public employees, see PUBLIC EMPLOYEES POLICE AND FIRE FUND
Pension or investment funds, corporate and partnership farming, Minn. Statutes 2015 500.24
Pension plan benefits or rights, definitions, Minn. Statutes 2015 518.581
Pensions garnishment, exemption from, Minn. Statutes 2015 571.72, 571.912, 571.931, 571.932
Personnel benefits (businesses)
Business corporations, Minn. Statutes 2015 302A.161
Limited liability companies, Minn. Statutes 2015 302A.161, 322B.20
Nonprofit corporations, Minn. Statutes 2015 317A.161
Plumbers' and pipefitters' pension funds, Minn. Statutes 2015 356.24
Postretirement health care savings plan, Minn. Statutes 2015 356.24
Property subject to depletion, Uniform Principal and Income Act, Minn. Statutes 2015 501C.1111
Public employees
Defined contribution plan, see PUBLIC EMPLOYEES DEFINED CONTRIBUTION PLAN
Generally, see PUBLIC EMPLOYEES RETIREMENT ASSOCIATION (PERA)
Insurance program, Minn. Statutes 2015 43A.316, 356.87
Police and fire fund, see PUBLIC EMPLOYEES POLICE AND FIRE FUND
Public retirement plans
Actuaries for
Actuarial valuations for specific plans, see Actuarial valuations under specific retirement plans
Audits, contracts, Minn. Statutes 2015 356.214
Local government correctional service retirement plan, survivor benefits, Minn. Statutes 2015 353E.07
Local relief consolidation accounts, merger, Minn. Statutes 2015 353.665
MERF, see Actuarial valuations under PUBLIC EMPLOYEES RETIREMENT ASSOCIATION (PERA)
Minnesota State Retirement System, Minn. Statutes 2015 352.116, 352.72
MSRS correctional employees retirement fund, Minn. Statutes 2015 352.93, 352.931
Prior service credit purchases, Minn. Statutes 2015 356.551
Public employees retirement association, Minn. Statutes 2015 353.27, 353.665, 353.71
Public Employees Retirement Association, optional annuities, Minn. Statutes 2015 353.30
State patrol retirement plan, Minn. Statutes 2015 352B.08, 352B.30
Teachers retirement, Saint Paul and Duluth, optional annuities, Minn. Statutes 2015 354A.12, 354A.32, 354A.33, 354A.41, 356.214
Teachers Retirement Association, early retirement and optional annuities, Minn. Statutes 2015 354.07, 354.35, 354.41, 354.45
Attorney general, opinion given on request, Minn. Statutes 2015 8.07
Combined investment funds, participation, Minn. Statutes 2015 11A.14
Forms
Annuity, Minn. Statutes 2015 356.408
Termination of survivor statement, Minn. Statutes 2015 356.408
Local plans, theft or embezzlement from, reporting, Minn. Statutes 2015 609.456
Meetings by telephone or other electronic means, Minn. Statutes 2015 13D.015
Unclaimed benefits, see ABANDONED AND UNCLAIMED PROPERTY
Qualified voluntary employee contributions, defined as income, Minn. Statutes 2015 290A.03
Railroad retirement plans, see Retirement plans under RAILROAD PERSONNEL
Ramsey County, see Officers and employees under RAMSEY COUNTY
Reports to legislature, see Reports given under LEGISLATIVE COMMISSION ON PENSIONS AND RETIREMENT
Residential mortgage originator and servicer licenses, exemptions, Minn. Statutes 2015 58.04, 58.05
Retirement accounts, defined as personal property, Minn. Statutes 2015 256J.08
Self-employed retirement plans, contributions to, defined as income, Minn. Statutes 2015 290A.03
Simplified employee pension plans
Benefits, delinquent personal property taxes, liens or levies for, exemptions, Minn. Statutes 2015 277.20, 277.21
Contributions to
Defined as income, Minn. Statutes 2015 290A.03
Income and franchise taxes, Minn. Statutes 2015 290.067
Distributions from, income and franchise taxes, exemption, Minn. Statutes 2015 290.17
State employees
Correctional employees, Minn. Statutes 2015 352.90 to 352.95
General state employees retirement plan, Minn. Statutes 2015 352.021
Generally, see MINNESOTA STATE RETIREMENT SYSTEM (MSRS)
IRAP, see INDIVIDUAL RETIREMENT ACCOUNT PLAN (IRAP)
Medical assistance quality assurance teams, coverage exclusion, Minn. Statutes 2015 256B.0952
Military Affairs Department, Minn. Statutes 2015 352.85, 352.951
Occupational title changes, effect on eligibility, Minn. Statutes 2015 352.91
Potential employment positions, evaluation for inclusion in retirement plan, Minn. Statutes 2015 352.91
Retirement association, continuation as general state employees retirement plans of MSRS, Minn. Statutes 2015 352.021
Retirement fund, see State employees retirement fund under MINNESOTA STATE RETIREMENT SYSTEM (MSRS)
State Patrol, see STATE PATROL RETIREMENT FUND
State police officers retirement fund, see STATE PATROL RETIREMENT FUND
Transportation Department pilots, see TRANSPORTATION DEPARTMENT PILOTS RETIREMENT PLAN
Unclassified employees, Minn. Statutes 2015 352D.02
State pension aid
Ambulance service personnel longevity award and incentive state aid, Minn. Statutes 2015 69.021, 144E.40
Cooper/Sams program, state aid, Minn. Statutes 2015 69.021, 144E.40
Duluth Teachers Retirement Fund Association, state supplemental contribution, Minn. Statutes 2015 354A.12
Fire state aid, Minn. Statutes 2015 69.011 to 69.051
Firefighters relief associations
Fire state aid, Minn. Statutes 2015 69.011 to 69.051
Local firefighter relief associations, Minn. Statutes 2015 423A.02, 423A.022
Volunteer firefighters relief associations, minimum state aid, Minn. Statutes 2015 69.021
Volunteer firefighters supplemental benefit, state reimbursement, Minn. Statutes 2015 424A.10
Former MERF employees, Public Employees Retirement Fund, state contribution, Minn. Statutes 2015 353.505
Minneapolis Teachers Retirement Fund Association
Former members, Minn. Statutes 2015 354.436
State supplemental contribution, 1996, Minn. Statutes 2015 423A.02
Police relief associations
Local police relief associations, supplemental amortization state aid, Minn. Statutes 2015 423A.02, 423A.022
Police state aid, Minn. Statutes 2015 69.011 to 69.051
Public Employees Retirement Association, general employer contribution rate increase, 1997, Minn. Statutes 2015 127A.49, 273.1385
Saint Paul Teachers Retirement Fund Association
State supplemental contribution, Minn. Statutes 2015 354A.12
State supplemental contribution, 1996, Minn. Statutes 2015 423A.02
Teachers Retirement Association, Minn. Statutes 2015 127A.50, 354.436
Volunteer firefighters relief associations
Minimum state aid, Minn. Statutes 2015 69.021
Volunteer firefighters supplemental benefit, state reimbursement, Minn. Statutes 2015 424A.10
Statutory rule against perpetuities, nonvested property interests, Minn. Statutes 2015 501A.04
STPTRFA, see SAINT PAUL TEACHERS RETIREMENT FUND ASSOCIATION (STPTRFA)
Study commission, see LEGISLATIVE COMMISSION ON PENSIONS AND RETIREMENT
Supplemental pension plans
Colleges and universities, see HIGHER EDUCATION SUPPLEMENTAL RETIREMENT PLAN
Establishment, Minn. Statutes 2015 356.24, 356.25
Financial reviews, insurance or mutual fund companies, Minn. Statutes 2015 356.24
Hennepin County, see HENNEPIN COUNTY SUPPLEMENTAL RETIREMENT PROGRAM
Surviving spouse benefits, Minn. Statutes 2015 518.581
Survivor benefits, termination, Minn. Statutes 2015 356.408
Survivors, data, classification, Minn. Statutes 2015 13.43
Teachers
Duluth, see DULUTH TEACHERS RETIREMENT FUND ASSOCIATION (DTRFA)
Generally, see TEACHERS RETIREMENT ASSOCIATION (TRA)
Saint Paul, see SAINT PAUL TEACHERS RETIREMENT FUND ASSOCIATION (STPTRFA)
Transfer of funds to, direct transfers authorized, Minnesota State Retirement System, Minn. Statutes 2015 352.15
Transportation Department pilots, see TRANSPORTATION DEPARTMENT PILOTS RETIREMENT PLAN
Trusts, see Retirement plans under BENEFICIARIES
Unfair discriminatory practices, interference with pension rights, Minn. Statutes 2015 363A.08
University of Minnesota faculty retirement plan, see UNIVERSITY OF MINNESOTA FACULTY RETIREMENT PLAN
Volunteer firefighter relief associations, see VOLUNTEER FIREFIGHTER RELIEF ASSOCIATIONS