1998 Minnesota Statutes

     354B.24 Sabbatical leave. 

    Subdivision 1.    Continuation of coverage.  A person 
 who is a participant in the individual retirement plan, and who 
 goes on an approved sabbatical leave, must remain a participant 
 in the plan for any period during which the person receives a 
 salary from the board or during which the person makes an 
 optional contribution provided for in subdivision 3. 

    Subd. 2.    Mandatory contributions.  (a) From the 
 salary paid to the person during the course of an approved 
 sabbatical leave, the employing unit must deduct a member 
 contribution as required under section 354B.23, subdivision 1. 

    (b) The employing unit must make the employer contribution 
 on behalf of the plan participant as provided in section 
 354B.23, subdivision 3. 

    Subd. 3.    Optional additional contributions.  (a) A 
 plan participant on an approved sabbatical leave may make an 
 optional additional member contribution.  The optional 
 additional member may not exceed the applicable member 
 contribution rate specified in section 354B.23, subdivision 1, 
 applied to the difference between the amount of salary actually 
 received during the sabbatical leave and the amount of salary 
 actually received for a comparable period of an identical length 
 to the sabbatical leave that occurred during the fiscal year 
 immediately preceding the sabbatical leave. 

    (b) Any optional additional member contribution must be 
 made before the last day of the fiscal year next following the 
 fiscal year in which the sabbatical leave terminates.  The 
 optional additional member contribution may not include interest.

    (c) When an optional additional member contribution is 
 made, the employing unit must make the employer contribution at 
 the rate set forth in section 354B.23, subdivision 3, on the 
 salary that was the basis for the optional additional member 
 contribution under paragraph (a). 

    (d) An employer contribution required under this section 
 must be made no later than 60 days after the date on which the 
 optional additional member contribution was made. 

    Subd. 4.    Reinstatement rights.  Notwithstanding the 
 provisions of any sabbatical leave agreements, regular and 
 optional additional member contributions and employer 
 contributions under this section are permissible only if the 
 plan participant retains the right to full reinstatement to an 
 employment position with the applicable employing unit both 
 during and at the conclusion of the sabbatical leave. 

    HIST: 1995 c 141 art 4 s 12