1999 Minnesota Statutes

     356.455 Correction of erroneous interpretation of 
  exclusion of certain employees in certain federal programs. 

    The employment of a person as an enrollee under the federal 
 Comprehensive Employment and Training Act in a subsidized 
 on-the-job training, work experience or public service 
 employment position shall not be deemed to be two employments 
 for purposes of implementing the exclusion from retirement fund 
 coverage provided for in Laws 1978, chapter 720, even though the 
 compensation for the person is paid in part from federal 
 Comprehensive Employment and Training Act subsidy funds and is 
 paid in part from local supplementary revenue sources other than 
 funds provided under the federal Comprehensive Employment and 
 Training Act, and any contrary prior administrative 
 interpretation of the provisions of Laws 1978, chapter 720, is 
 deemed to be erroneous.  This section shall be deemed to be 
 remedial in nature and shall be effective retroactively to March 
 30, 1978.  Any employee contributions and any employer and 
 employer additional contributions taken from or on behalf of any 
 person who would have been excluded from retirement fund 
 coverage pursuant to Laws 1978, chapter 720 except for the 
 erroneous prior administrative interpretation shall be deemed to 
 be erroneous deductions and shall be refunded as soon as 
 practicable to the person and employing unit involved.  The 
 refund shall be accompanied by interest at the rate of five 
 percent per annum compounded, payable from the date that the 
 erroneous deduction was taken to the first day of the month in 
 which the refund is processed.  

    HIST: 1979 c 216 s 22