Minnesota Legislature
Office of the Revisor of Statutes
2004 Minnesota Statutes Index (topics)
UNCLASSIFIED EMPLOYEES RETIREMENT PLAN
See also STATE EMPLOYEES
Accounting and bookkeeping
Financial and actuarial reporting practices, Minn. Statutes 2004 16A.055
Refund repayments, Minn. Statutes 2004 356.441
Accrued annuities, Minn. Statutes 2004 352.01, 352D.06
Accumulated contributions
Abandoned amounts, disposition, Minn. Statutes 2004 356.65
Actuarial valuations, Minn. Statutes 2004 356A.07
Administration
Costs, Minn. Statutes 2004 352D.09
Minnesota State Retirement System, Minn. Statutes 2004 352D.01, 352D.09
Rulemaking, Minn. Statutes 2004 352.03
Age of retirement
Combined service disability benefits, Minn. Statutes 2004 356.302
Generally, Minn. Statutes 2004 352D.05
Normal retirement age, Minn. Statutes 2004 353.01, 354A.011, 356.403
Annuities
Abandoned amounts, disposition, Minn. Statutes 2004 356.65
Accrued annuities, Minn. Statutes 2004 352.01
Amount, formula, Minn. Statutes 2004 352.115
Application for, Minn. Statutes 2004 352D.09
Application of law, Minn. Statutes 2004 352.115, 353.29, 354.44, 354A.31
Combined service annuities, Minn. Statutes 2004 356.30
Completed applications, copies to spouses, Minn. Statutes 2004 356.46
Deferred annuities, Minn. Statutes 2004 356.30
Definitions, Minn. Statutes 2004 356.46
Early retirement annuities, Minn. Statutes 2004 352.116, 353.30, 353.71, 354A.31
Failure to request, Minn. Statutes 2004 352D.09
First payment, time, Minn. Statutes 2004 352D.06
Forms, Minn. Statutes 2004 352D.09
Minnesota State Retirement System, duties, Minn. Statutes 2004 352D.09
Optional annuities, Minn. Statutes 2004 356.46
Partial value annuities, Minn. Statutes 2004 352D.06
Payment, date, Minn. Statutes 2004 356.40
Postretirement annuities, Minn. Statutes 2004 352D.06
Qualified annuities, using for refund repayments, Minn. Statutes 2004 356.441
Simultaneous payment of survivor benefits, Minn. Statutes 2004 356.40
Application of law
Combined service annuities, Minn. Statutes 2004 356.30
Early retirement annuities, Minn. Statutes 2004 354A.31
Employee contributions, Minn. Statutes 2004 356.62
Insurance or insurance companies law, exclusion, Minn. Statutes 2004 352.16
Omitted deductions, Minn. Statutes 2004 352D.02
Termination of plan or fund, Minn. Statutes 2004 356.001
Appropriations to, withholding, Minn. Statutes 2004 356.219
Assets
Definitions, Minn. Statutes 2004 356.219, 356.63
Interpretation of law, Minn. Statutes 2004 356.63
Investment diversification, Minn. Statutes 2004 356A.06
Title, holding, Minn. Statutes 2004 356A.06
Unneeded assets, certification, Minn. Statutes 2004 11A.23
Beneficiaries, payments to
Benefit distribution upon plan termination, Minn. Statutes 2004 356.001
Death benefits, Minn. Statutes 2004 352D.075
Benefits
Abandoned amounts, disposition, Minn. Statutes 2004 356.65
Benefit provisions summary, Minn. Statutes 2004 356A.07
Combined service benefits, Minn. Statutes 2004 356.302, 356.303
Death benefits, Minn. Statutes 2004 352D.075
Definitions, Minn. Statutes 2004 356A.01
Disability benefits, Minn. Statutes 2004 352D.065, 356.302, 356.41, 356.46
Eligible rollover distributions, Minn. Statutes 2004 356.635
Fiduciaries, duties, Minn. Statutes 2004 356A.02
Internal Revenue Code compliance, Minn. Statutes 2004 356.635
Members' nonforfeitable interest, Minn. Statutes 2004 356.001
Payment, date, Minn. Statutes 2004 356.40
Recipients, defined, Minn. Statutes 2004 356A.01
Survivor benefits, Minn. Statutes 2004 356.303, 356.41
Termination of plan or fund, procedures, Minn. Statutes 2004 356.001
Termination or denial, appeals, Minn. Statutes 2004 352.031
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
Remedies, Minn. Statutes 2004 356A.09
Buybacks
Interest rate, Minn. Statutes 2004 352D.05
Prior service credit, Minn. Statutes 2004 352D.11, 356.30
Refund repayments, Minn. Statutes 2004 352D.05, 352D.12
Service credit, wrongful discharges, Minn. Statutes 2004 356.50
Certificates and certification
Economic interest statements, Minn. Statutes 2004 356A.06
Chief administrative officer, duties, see Executive director under MINNESOTA STATE RETIREMENT SYSTEM (MSRS)
Cofiduciaries, Minn. Statutes 2004 356A.01, 356A.10, 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
Definitions, Minn. Statutes 2004 356.302, 356.303
Fiduciaries, Minn. Statutes 2004 356A.06, 356A.08
Contested cases, adverse determination of eligibility
Benefits, or other rights, Minn. Statutes 2004 356A.07
Continuing education, fiduciaries, Minn. Statutes 2004 356A.13
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
Coverage by more than one system, see Portability with other retirement plans under this topic
Covered employees
Death caused by surviving beneficiary, Minn. Statutes 2004 356.406
Definitions, Minn. Statutes 2004 352D.015, 356.406, 356.62, 356A.01
Generally, Minn. Statutes 2004 352D.02
Marriage dissolution actions, 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
Reports received, Minn. Statutes 2004 352D.09, 356.62, 356A.07
Covered governmental entity
Defined, Minn. Statutes 2004 356A.01
Duties, see Employers under this topic
Custodian bank accounts, establishment, Minn. Statutes 2004 356.001
Data, access, marriage dissolution actions, Minn. Statutes 2004 356.49
Death benefits, Minn. Statutes 2004 352D.075
Decedents estates, payments to, death benefits, Minn. Statutes 2004 352D.075
Dedicated fund
Assets defined as, Minn. Statutes 2004 356.63
Credits to, abandoned contributions, annuities, or benefits, Minn. Statutes 2004 356.65
Uses, Minn. Statutes 2004 356.63
Deferred annuities
Combined service annuities, augmentation, Minn. Statutes 2004 356.30
Definitions
Combined service benefits, Minn. Statutes 2004 356.302, 356.303
Employee contribution pick up, Minn. Statutes 2004 356.62
Generally, Minn. Statutes 2004 352D.015
Loss of survivor benefits, Minn. Statutes 2004 356.406
Public pension fiduciary responsibility, Minn. Statutes 2004 356A.01
Retirement annuity application procedure, Minn. Statutes 2004 356.46
Depositories, designation, Minn. Statutes 2004 356A.06
Disability benefits
Adjustments, certain recipients, Minn. Statutes 2004 356.41
Combined service disability benefits, Minn. Statutes 2004 356.302
Definitions, Minn. Statutes 2004 356.46
Generally, Minn. Statutes 2004 352D.065
Disclosure, fiduciaries
Felony convictions, Minn. Statutes 2004 356A.03
Requirements, generally, Minn. Statutes 2004 356A.06
Dissolution of marriage
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
Eligibility, Minn. Statutes 2004 353.30
Economic interest statements, fiduciaries, Minn. Statutes 2004 356A.06
Employee contributions
Amount, Minn. Statutes 2004 352D.04, 352D.11
Application of law, Minn. Statutes 2004 356.62
Deductions for administrative costs, Minn. Statutes 2004 352D.09
Definitions, Minn. Statutes 2004 352D.015, 356.62
Eligibility for coverage, Minn. Statutes 2004 352D.02
Employers, pick up after 1982, Minn. Statutes 2004 356.62
Judges with excess service credit, Minn. Statutes 2004 352D.04, 490.123
Legislators, per diem payments, Minn. Statutes 2004 352D.04
Payroll deductions, Minn. Statutes 2004 352D.04
Reports about, Minn. Statutes 2004 356.62
Salary savings leave, effect on, Minn. Statutes 2004 43A.49
Transfer to classified service, Minn. Statutes 2004 352D.02
Wrongful discharges, service credit, Minn. Statutes 2004 356.50
Employer contributions
Amount, Minn. Statutes 2004 352D.04, 352D.11
Deductions for administrative costs, Minn. Statutes 2004 352D.09
Eligibility for coverage, Minn. Statutes 2004 352D.02
Transfer to classified service, Minn. Statutes 2004 352D.02
Wrongful discharges, service credit, Minn. Statutes 2004 356.50
Employers
Benefit provision summaries, duties, Minn. Statutes 2004 356A.07
Certificates and certification, proof of employment for prior service credit purchase, Minn. Statutes 2004 352D.11
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
Establishment, Minn. Statutes 2004 352D.01
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
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 352D.09, 356A.02, 356A.04, 356A.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, Minn. Statutes 2004 356A.02, 356A.06
Prohibited transactions, Minn. Statutes 2004 356A.06
Service of process on, Minn. Statutes 2004 356A.12
Standard of conduct, Minn. Statutes 2004 356A.04
Financial reports, copies to members, Minn. Statutes 2004 356A.07
Former members, marriage dissolution actions
Information requirements, Minn. Statutes 2004 356.49
Funds and accounts
Custodian bank accounts, Minn. Statutes 2004 356.001
Dedicated fund, Minn. Statutes 2004 356.63
Small balance accounts, Minn. Statutes 2004 352D.09
Valuation of accounts, Minn. Statutes 2004 352D.05, 352D.06
Governing board of a pension plan
Defined, Minn. Statutes 2004 356A.01
Generally, see Board of directors under MINNESOTA STATE RETIREMENT SYSTEM (MSRS)
Governing body rules and policies
Defined as plan documents, Minn. Statutes 2004 356A.01
Interest rates
Forfeited service, refund repayments, Minn. Statutes 2004 356.44
Prior service credit purchase, Minn. Statutes 2004 352D.11
Refund repayments, Minn. Statutes 2004 352D.05
Interpretation of law
Investments, Minn. Statutes 2004 356.63
Refund repayments, Minn. Statutes 2004 356.44
Termination of plan or fund, Minn. Statutes 2004 356.001
Investment of funds
Fiduciaries, duties, Minn. Statutes 2004 356A.02, 356A.06
Interpretation of law, Minn. Statutes 2004 356.63
Options, see Accounts under SUPPLEMENTAL INVESTMENT FUND
Policy statement, Minn. Statutes 2004 356.219
Reports about, Minn. Statutes 2004 356.219
Requirements, generally, Minn. Statutes 2004 352D.04, 356A.06
Lawsuits, breach of fiduciary duty, Minn. Statutes 2004 356A.12
Liability
Cofiduciaries, Minn. Statutes 2004 356A.10
Defined, Minn. Statutes 2004 356A.01
Mail and mailing
Benefit distribution notice, Minn. Statutes 2004 356.001
Retirement annuities, information, completed applications, Minn. Statutes 2004 356.46
Meetings, see OPEN MEETING LAW
Members, see Covered employees under this topic
Normal retirement annuities, see Annuities 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
Payments by
Administrative fees, Minn. Statutes 2004 352D.09
Allowable expenses, Minn. Statutes 2004 356.001
Benefit distribution upon plan termination, Minn. Statutes 2004 356.001
Fiduciaries, duties, Minn. Statutes 2004 356A.02
Payroll deductions, Minn. Statutes 2004 352D.02, 352D.04
Plan documents
Copies to members, Minn. Statutes 2004 356A.07
Defined, Minn. Statutes 2004 356A.01
Portability with other retirement plans
Elective state officers retirement plan, Minn. Statutes 2004 352C.051
Legislators retirement plan, Minn. Statutes 2004 3A.12
Minneapolis employees retirement fund, Minn. Statutes 2004 422A.16
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
Transfer of prior service contributions, Minn. Statutes 2004 352D.12
Vesting portability, Minn. Statutes 2004 352D.085
Prior service contributions, Minn. Statutes 2004 352D.12
Prior service credit, purchases
Chief administrative officer, duties, Minn. Statutes 2004 356.551
Generally, Minn. Statutes 2004 352D.11
Payment amount, determination, Minn. Statutes 2004 352D.11, 356.551
Post-July 1, 2003, Minn. Statutes 2004 356.551
Reserves, Minn. Statutes 2004 356.30
Purpose, Minn. Statutes 2004 356.001
Records and record keeping
Fiduciaries, duties, Minn. Statutes 2004 356A.02
Investments, liquidity documentation, Minn. Statutes 2004 356A.06
Refunds
Application for, Minn. Statutes 2004 352D.05, 352D.09
Excess employee contributions after transfer to classified service, Minn. Statutes 2004 352D.02
Failure to request, Minn. Statutes 2004 352D.09
Forms, Minn. Statutes 2004 352D.09
Generally, Minn. Statutes 2004 352D.05
Minnesota State Retirement System, duties, Minn. Statutes 2004 352D.09
Repayment to
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 352D.05, 352D.12
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
Minneapolis employees retirement fund, Minn. Statutes 2004 422A.22
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
Reports given
Investment of funds, Minn. Statutes 2004 356.219
Marriage dissolution actions, pension benefits or rights, Minn. Statutes 2004 356.49
State auditor, duties, Minn. Statutes 2004 356.219
Reserves, prior service credit purchases, Minn. Statutes 2004 356.30
Retirement annuities, see Annuities under this topic
Retirement plan alternatives
Community colleges personnel, Minn. Statutes 2004 352D.02
Constitutional officers, Minn. Statutes 2004 352C.011, 352D.02
Higher Education Services Office personnel, Minn. Statutes 2004 352D.02
Legislators, Minn. Statutes 2004 3A.07, 352D.02
Minnesota State Colleges and Universities (MnSCU) personnel, Minn. Statutes 2004 352D.02
State universities personnel, Minn. Statutes 2004 352D.02
Technical colleges personnel, Minn. Statutes 2004 352D.02
Rule of 90, eligibility, Minn. Statutes 2004 353.30
Salary savings leave, effect, Minn. Statutes 2004 43A.49
Service credit
Combined service annuities, Minn. Statutes 2004 356.30
Combined service benefits, Minn. Statutes 2004 356.302, 356.303
Forfeited service, refund repayments, Minn. Statutes 2004 356.44
Restored service credit, Minn. Statutes 2004 356.44
Wrongful discharges, Minn. Statutes 2004 356.50
Spouses, retirement annuities, Minn. Statutes 2004 356.46
State aid, withholding
Investment reporting noncompliance, Minn. Statutes 2004 356.219
Statutes of limitations, breach of fiduciary duty, Minn. Statutes 2004 356A.12
Supplemental investment fund
Account changes or transfers, effective date, Minn. Statutes 2004 352D.04
Minnesota State Retirement System, Minn. Statutes 2004 352D.04, 352D.09
Prior service credit purchase, Minn. Statutes 2004 352D.11
Surviving child, Minn. Statutes 2004 356.303, 356.41
Surviving spouse coverage term certain, Minn. Statutes 2004 352D.075
Surviving spouses, Minn. Statutes 2004 356.303, 356.41
Survivor benefits
Adjustments, certain recipients, Minn. Statutes 2004 356.41
Beneficiaries charged or convicted of causing member's death, Minn. Statutes 2004 356.406
Combined service survivor benefits, Minn. Statutes 2004 356.303
Definitions, Minn. Statutes 2004 356.303, 356.406
Simultaneous payment of retirement annuities, Minn. Statutes 2004 356.40
Survivors, defined, Minn. Statutes 2004 356.406
Termination of plan or fund, Minn. Statutes 2004 356.001
Transfer of position to classified service, Minn. Statutes 2004 352D.02
Vesting requirements
Portability with other retirement plans, Minn. Statutes 2004 352D.085
Service credit, see same under this topic
Transfer to classified service, Minn. Statutes 2004 352D.02
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, causing member's death, loss of survivor benefits, Minn. Statutes 2004 356.406
Waivers, state aid or appropriations
Withholding for investment reporting, Minn. Statutes 2004 356.219
Withdrawals, see Refunds under this topic
Wrongful discharges, Minn. Statutes 2004 356.50