Minnesota Session Laws - 1994, Regular Session

                            CHAPTER 521-H.F.No. 664 
                  An act relating to education; modifying the teacher 
                  retirement program to provide an incentive for 
                  experienced teachers to participate in job sharing; 
                  amending Minnesota Statutes 1992, sections 354.66, 
                  subdivisions 2 and 4; and 354A.094, subdivisions 3 and 
                  4. 
        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
           Section 1.  Minnesota Statutes 1992, section 354.66, 
        subdivision 2, is amended to read: 
           Subd. 2.  A teacher in the public elementary schools, 
        secondary schools, or technical colleges or in the community 
        college system or the state university system of the state who 
        has 20 three years or more of allowable service in the fund or 
        20 three years or more of full-time teaching service in 
        Minnesota public elementary schools, secondary schools, or 
        technical colleges or in the community college system or the 
        state university system, or a teacher in the community college 
        system or state university system who has attained at least age 
        55 and has ten years or more of allowable service in the fund or 
        ten years or more of full-time teaching service as described in 
        this subdivision, may, by agreement with the board of the 
        employing district, be assigned to teaching service within the 
        district in a part-time teaching position. 
           Sec. 2.  Minnesota Statutes 1992, section 354.66, 
        subdivision 4, is amended to read: 
           Subd. 4.  [RETIREMENT CONTRIBUTIONS.] Notwithstanding any 
        provision to the contrary in this chapter relating to the salary 
        figure to be used for the determination of contributions or the 
        accrual of service credit, a teacher assigned to a part-time 
        position pursuant to under this section shall continue to make 
        employee contributions to and to accrue allowable service credit 
        in the retirement fund during the period of part-time employment 
        on the same basis and in the same amounts as would have been 
        paid and accrued if the teacher had been employed on a full-time 
        basis provided that, prior to June 30 each year, or within 30 
        days after notification by the association of the amount due, 
        whichever is later, the member and the employing board make that 
        portion of the required employer contribution to the retirement 
        fund, in any proportion which they may agree upon, that is based 
        on the difference between the amount of compensation that would 
        have been paid if the teacher had been employed on a full-time 
        basis and the amount of compensation actually received by the 
        teacher for the services rendered in the part-time assignment.  
        The employing unit shall make that portion of the required 
        employer contributions to the retirement fund on behalf of the 
        teacher that is based on the amount of compensation actually 
        received by the teacher for the services rendered in the 
        part-time assignment in the manner described in section 354.43, 
        subdivision 3.  If the teacher has 20 years or more of allowable 
        service in the fund or 20 years or more of full-time teaching 
        service, the employer shall make the full employer contribution 
        to the fund based on the compensation that would have been paid 
        if the teacher had been employed on a full-time basis.  The 
        employee and employer contributions shall be based upon the 
        rates of contribution prescribed by section 354.42.  Full 
        accrual of allowable service credit and employee contributions 
        for part-time teaching service pursuant to this section and 
        section 354A.094 shall not continue for a period longer than ten 
        years.  
           Sec. 3.  Minnesota Statutes 1992, section 354A.094, 
        subdivision 3, is amended to read: 
           Subd. 3.  A teacher in the public schools of a city of the 
        first class who has 20 three years or more allowable service in 
        the applicable retirement fund association or 20 three years or 
        more of full-time teaching service in Minnesota public 
        elementary schools, secondary schools, and technical colleges 
        may, by agreement with the board of the employing district, be 
        assigned to teaching service within the district in a part-time 
        teaching position. 
           Sec. 4.  Minnesota Statutes 1992, section 354A.094, 
        subdivision 4, is amended to read: 
           Subd. 4.  [RETIREMENT CONTRIBUTIONS.] Notwithstanding any 
        provision to the contrary in this chapter or the articles of 
        incorporation or bylaws of an association relating to the salary 
        figure to be used for the determination of contributions or the 
        accrual of service credit, a teacher assigned to a part-time 
        position pursuant to under this section shall continue to make 
        employee contributions to and to accrue allowable service credit 
        in the applicable association during the period of part-time 
        employment on the same basis and in the same amounts as would 
        have been paid and accrued if the teacher had been employed on a 
        full-time basis provided that, prior to June 30 each year the 
        member and the employing board make that portion of the required 
        employer contribution to the applicable association in any 
        proportion which they may agree upon, that is based on the 
        difference between the amount of compensation that would have 
        been paid if the teacher had been employed on a full-time basis 
        and the amount of compensation actually received by the teacher 
        for services rendered in the part-time assignment.  The employer 
        contributions to the applicable association on behalf of the 
        teacher shall be based on the amount of compensation actually 
        received by the teacher for the services rendered in the 
        part-time assignment in the manner described in section 354.43, 
        subdivisions 1 and 5 subdivision 3.  If the teacher has 20 years 
        or more of allowable service in the association or 20 years or 
        more of full-time teaching service, the employer shall make the 
        full employer contribution to the fund, based on the 
        compensation that would have been paid if the teacher had been 
        employed on a full-time basis.  The employee and employer 
        contributions shall be based upon the rates of contribution 
        prescribed by section 354A.12.  Full membership, accrual of 
        allowable service credit and employee contributions for 
        part-time teaching service by a teacher pursuant to this section 
        and section 354.66 shall not continue for a period longer than 
        ten years.  
           Sec. 5.  [EFFECTIVE DATE.] 
           Sections 1 to 4 are effective July 1, 1994, and apply to 
        teaching service after that date. 
           Presented to the governor April 25, 1994 
           Signed by the governor April 28, 1994, 10:07 a.m.