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Office of the Revisor of Statutes

353D.03 FUNDING OF PLAN.
    Subdivision 1. Local government official contribution. An eligible elected local
government official who elects to participate in the public employees defined contribution plan
shall contribute an amount equal to five percent of salary as defined in section 353.01, subdivision
10
. A participating elected local government official's governmental subdivision shall contribute
a matching amount.
    Subd. 2. Physician contribution. An eligible physician who elects to participate in the plan
shall contribute an amount equal to five percent of salary as defined in section 353.01, subdivision
10
. The employer shall contribute a matching amount.
    Subd. 3. Ambulance service, rescue squad personnel contribution. A public ambulance
service or privately operated ambulance service that receives an operating subsidy from a
governmental entity that elects to participate in the plan shall fund benefits for its qualified
personnel who individually elect to participate. Personnel who are paid for their services may
elect to make member contributions in an amount not to exceed the service's contribution on
their behalf. Ambulance service contributions on behalf of salaried employees must be a fixed
percentage of salary. An ambulance service making contributions for volunteer or largely
uncompensated personnel, or a municipality or county making contributions on behalf of rescue
squad members who are volunteers or largely uncompensated personnel, may assign a unit value
for each call or each period of alert duty for the purpose of calculating ambulance service or
rescue squad service contributions, as applicable.
    Subd. 4. Payments by former eligible elected officials. Former eligible elected local
government officials in the defined contribution plan under this chapter shall not contribute to the
plan except under section 353D.12.
    Subd. 5. City managers. A city manager who elects to participate in the plan shall contribute
an amount equal to the contribution under section 353.27, subdivision 2. The applicable city shall
make a contribution equal to the contribution required under section 353.27, subdivision 3.
    Subd. 6. Volunteer firefighters. (a) Unless paragraph (b) applies, a volunteer or emergency
on-call firefighter who elects to participate in the plan shall contribute at least 7.5 percent of any
compensation received for firefighting services.
(b) If the municipality or the independent nonprofit firefighting corporation ratified the
election of plan coverage under section 353D.02, subdivision 6, the volunteer firefighter and
the employing unit shall contribute in total an amount equal at least to 7.5 percent of any
compensation received for firefighting services.
History: 1987 c 372 art 5 s 3; 1990 c 570 art 8 s 4; 1991 c 291 art 19 s 5,11; 1992 c 432 art
2 s 38; 1996 c 438 art 6 s 3; 1999 c 222 art 21 s 3; 2006 c 271 art 3 s 34,35