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Minnesota Legislature

Office of the Revisor of Statutes

RETIREMENT PLANS

See also LABOR AND EMPLOYMENT; STATE DEFERRED COMPENSATION PLAN; VESTED RIGHTS; INDIVIDUAL RETIREMENT ACCOUNTS

401(K) plans

Assets, medical assistance eligibility, exclusion, Minn. Statutes 2007 256B.057

Contributions to, defined as income, Minn. Statutes 2007 290A.03

Nursing homes, medical assistance reimbursements, allowable plans, Minn. Statutes 2007 256B.431

403(B) plans

Assets, medical assistance eligibility, exclusion, Minn. Statutes 2007 256B.057

Nursing homes, medical assistance reimbursements, allowable plans, Minn. Statutes 2007 256B.431

School personnel, annuities, Minn. Statutes 2007 123B.02

408(k) plans, nursing homes, medical assistance reimbursements, allowable plans, Minn. Statutes 2007 256B.431

Accounting, see Accounting and bookkeeping under specific plans

Actuarial valuations, pension benefits or rights

Dissolution of marriage, Minn. Statutes 2007 518.582

Age

Mandatory retirement age, see under AGE

Unfair discriminatory practices, Minn. Statutes 2007 363A.08

Ambulance service personnel

Longevity award and incentive program, Minn. Statutes 2007 69.021, 2007 144E.40 to 2007 144E.48

Public employees defined contribution plan, see PUBLIC EMPLOYEES DEFINED CONTRIBUTION PLAN

Annuities

Attachment, exemption from, Minn. Statutes 2007 550.143, 2007 550.37, 2007 570.025, 2007 570.026

Debts owed to state, setoff exclusion, Minn. Statutes 2007 16D.16

Income and franchise taxes, Minn. Statutes 2007 290.0675

Appropriations from, Investment Board expenses, Minn. Statutes 2007 11A.07

Assets, medical assistance eligibility, exclusion, Minn. Statutes 2007 256B.057

Beneficiaries, data, classification, Minn. Statutes 2007 13.43

Benefits

Attachment, exemption from, Minn. Statutes 2007 550.143, 2007 550.37, 2007 570.025, 2007 570.026

Attorney's summary executions, exemption from, Minn. Statutes 2007 551.05

Debts owed to state, setoff exclusion, Minn. Statutes 2007 16D.16

Defined as unearned income, Minn. Statutes 2007 256J.08

Execution sale, exemption from, Minn. Statutes 2007 550.37

Garnishment, exemption from, Minn. Statutes 2007 550.143, 2007 550.37

Income and franchise taxes, Minn. Statutes 2007 290.0675

Personal property taxes, Minn. Statutes 2007 277.20, 2007 277.21

Surviving spouse benefits, Minn. Statutes 2007 518.581

Unemployment benefits, effect, Minn. Statutes 2007 268.085

Unfair discriminatory practices, Minn. Statutes 2007 363A.08

Construction workers insurance benefit funds, Minn. Statutes 2007 179.254 to 2007 179.257

Consultants, volunteer firefighter relief associations, Minn. Statutes 2007 424A.04

Contributions to

Employers, appropriations for, deficiencies, Minn. Statutes 2007 16A.19

Lawful gambling, exclusion, Minn. Statutes 2007 349.12, 2007 471.6151

Correctional employees

Local government employees, see LOCAL GOVERNMENT CORRECTIONAL SERVICE RETIREMENT PLAN

State employees, Minn. Statutes 2007 352.90 to 2007 352.95

Dakota County, Minn. Statutes 2007 383D.28, 2007 383D.49

Data, Minn. Statutes 2007 13.43

Deferred compensation plans

Establishment, Minn. Statutes 2007 356.24, 2007 356.25

Financial reviews, insurance or mutual fund companies, Minn. Statutes 2007 356.24

State plan, see STATE DEFERRED COMPENSATION PLAN

Defined contribution benefit plans

Minnesota Life and Health Insurance Guaranty Association coverage, exclusion, Minn. Statutes 2007 61B.19

Public employees defined contribution plan, see PUBLIC EMPLOYEES DEFINED CONTRIBUTION PLAN

Definitions

Dissolution of marriage, Minn. Statutes 2007 518.581

Property Tax Refund Act, Minn. Statutes 2007 290A.03

Disability benefits, increases, effect on health and accident insurance, Minn. Statutes 2007 62A.18

Distributions from, income and franchise taxes, exemption, Minn. Statutes 2007 290.17

DTRFA, see DULUTH TEACHERS RETIREMENT FUND ASSOCIATION (DTRFA)

Elective state officers retirement plan, Minn. Statutes 2007 352C.001, 2007 352C.10

Employee Retirement Income Security Act (ERISA)

Contracts, interest rate law, exemption, Minn. Statutes 2007 334.01

Employee welfare benefit plans, see under HEALTH AND ACCIDENT INSURANCE

Health care purchasing alliances, affiliate members, status, Minn. Statutes 2007 62T.03

Utilization review organizations, see HEALTH CARE UTILIZATION REVIEW

Employees' accumulated sick or vacation leave and severance pay supplemental plans, Minn. Statutes 2007 356.24

Endowment contracts, information returns (taxes), filing, Minn. Statutes 2007 289A.12

Firefighters

Local retirement plans or funds, see LOCAL FIREFIGHTER RELIEF ASSOCIATIONS

Minneapolis, see MINNEAPOLIS FIREFIGHTERS RELIEF ASSOCIATION

Public employees, see PUBLIC EMPLOYEES POLICE AND FIRE FUND

Volunteer firefighters, see VOLUNTEER FIREFIGHTER RELIEF ASSOCIATIONS

Future estates, real estate held in trust, rents and profits

Accumulation, Minn. Statutes 2007 500.17

Governmental pension plans

Life insurance companies, accounts, valuation, Minn. Statutes 2007 61A.275

Service-based government retirement pensions, Minn. Statutes 2007 176.101

Hennepin County supplemental retirement program, see HENNEPIN COUNTY SUPPLEMENTAL RETIREMENT PROGRAM

Highway Patrolmen's Retirement Association, Minn. Statutes 2007 352B.27, 2007 352B.29

Individual retirement annuities

Information returns (taxes), filing, Minn. Statutes 2007 289A.12

Insurance, public employees program, Minn. Statutes 2007 43A.316, 2007 356.87

Interference with pension rights

Human Rights Department, duties, Minn. Statutes 2007 363A.06

Investigations, Minn. Statutes 2007 363A.06

Labor and Industry Department, duties, Minn. Statutes 2007 363A.06

Unfair discriminatory practice, Minn. Statutes 2007 363A.08

Intermediate care facilities, medical assistance reimbursements

Allowable plans, Minn. Statutes 2007 256B.501

IRAP, see INDIVIDUAL RETIREMENT ACCOUNT PLAN (IRAP)

Job performance as basis for, Minn. Statutes 2007 181.82

Judges retirement plan, see JUDGES RETIREMENT PLAN (UJRP)

Laborer's national industrial pension fund, Minn. Statutes 2007 356.24

Legislators retirement plan, see LEGISLATORS RETIREMENT PLAN

Local governments, bonding for, Minn. Statutes 2007 475.52

Local retirement plans or funds

Correctional service retirement plan, see LOCAL GOVERNMENT CORRECTIONAL SERVICE RETIREMENT PLAN

Establishments, exceptions, Minn. Statutes 2007 356.25

Firefighters, see LOCAL FIREFIGHTER RELIEF ASSOCIATIONS

Police, see LOCAL POLICE RELIEF ASSOCIATIONS

Public employees defined contribution plan, exception, Minn. Statutes 2007 353D.10

Mandatory retirement age, see under AGE

Marital property, Minn. Statutes 2007 518.58, 2007 518.581

Members, data, classification, Minn. Statutes 2007 13.43

Military Affairs Department, Minn. Statutes 2007 352.85, 2007 352.951

Minneapolis

Employees, see MINNEAPOLIS EMPLOYEES RETIREMENT FUND (MERF)

Firefighters, see MINNEAPOLIS FIREFIGHTERS RELIEF ASSOCIATION

Police, see MINNEAPOLIS POLICE RELIEF ASSOCIATION

MTC transit operating employees retirement fund, see Metropolitan area transit programs under PUBLIC TRANSIT

Municipal retirement plans

Contributions of lawful gambling receipts, Minn. Statutes 2007 471.6151

Municipalities, bonding for, Minn. Statutes 2007 475.52

Nonresidents, Minnesota Life and Health Insurance Guaranty Association coverage, exclusion, Minn. Statutes 2007 61B.19

Notice given,

dissolution of marriage, notice to former spouse, Minn. Statutes 2007 518.581

Nursing homes, medical assistance reimbursements

Allowable plans, Minn. Statutes 2007 256B.431

Operating engineers international union pension fund, Minn. Statutes 2007 356.24

Peace officers

Local retirement plans or funds, see LOCAL POLICE RELIEF ASSOCIATIONS

Minneapolis, see MINNEAPOLIS POLICE RELIEF ASSOCIATION

Public employees, see PUBLIC EMPLOYEES POLICE AND FIRE FUND

Pension or investment funds

Corporate and partnership farming, Minn. Statutes 2007 500.24

Pension plan benefits or rights, definitions, Minn. Statutes 2007 518.581

Pensions garnishment, exemption from, Minn. Statutes 2007 571.72, 2007 571.912, 2007 571.931, 2007 571.932

Personnel benefits (businesses)

Business corporations, Minn. Statutes 2007 302A.161

Limited liability companies, Minn. Statutes 2007 302A.161, 2007 322B.20

Nonprofit corporations, Minn. Statutes 2007 317A.161

Plumbers' and pipefitters' pension funds, Minn. Statutes 2007 356.24

Postretirement health care savings plan, Minn. Statutes 2007 356.24

Public employees

Defined contribution plan, see PUBLIC EMPLOYEES DEFINED CONTRIBUTION PLAN

Generally, see PUBLIC EMPLOYEES RETIREMENT ASSOCIATION (PERA)

Insurance program, Minn. Statutes 2007 43A.316, 2007 356.87

Police and fire fund, see PUBLIC EMPLOYEES POLICE AND FIRE FUND

Public retirement plans

Actuaries for

Actuarial valuations, Minn. Statutes 2007 356.215

Local government correctional service retirement plan, survivor benefits, Minn. Statutes 2007 353E.07

Local relief association consolidation accounts, duties, Minn. Statutes 2007 353A.05, 2007 353A.08, 2007 353A.09

Local relief consolidation accounts, merger, Minn. Statutes 2007 353.665

Minneapolis employees retirement fund, duties, see Actuarial valuations under MINNEAPOLIS EMPLOYEES RETIREMENT FUND (MERF)

Minnesota State Retirement System, Minn. Statutes 2007 352.116, 2007 352.119, 2007 352.72

MSRS correctional employees retirement fund, Minn. Statutes 2007 352.93, 2007 352.931

Postretirement investment fund, Minn. Statutes 2007 11A.18

Prior service credit purchases, Minn. Statutes 2007 356.551

Public employees retirement association, Minn. Statutes 2007 353.27, 2007 353.665, 2007 353.71

Public Employees Retirement Association, optional annuities, Minn. Statutes 2007 353.29, 2007 353.30

Quadrennial projection valuations, Minn. Statutes 2007 16A.055, 2007 356.215

State patrol retirement plan, Minn. Statutes 2007 352B.08, 2007 352B.26, 2007 352B.30

Teachers retirement, Saint Paul and Duluth, optional annuities, Minn. Statutes 2007 354A.12, 2007 354A.27, 2007 354A.29, 2007 354A.32, 2007 354A.33, 2007 354A.41, 2007 356.214

Teachers Retirement Association, optional annuities, Minn. Statutes 2007 354.07, 2007 354.35, 2007 354.41, 2007 354.45, 2007 354.63

Attorney general, opinion given on request, Minn. Statutes 2007 8.07

Combined investment funds, participation, Minn. Statutes 2007 11A.14

Minneapolis Police Relief Association members, simultaneous coverage, Minn. Statutes 2007 423B.03

Unclaimed benefits, see ABANDONED AND UNCLAIMED PROPERTY

Qualified voluntary employee contributions

Defined as income, Minn. Statutes 2007 290A.03

Railroad retirement plans, see Retirement plans under RAILROAD PERSONNEL

Ramsey County, see Officers and employees under RAMSEY COUNTY

Reports to legislature, see Reports given under LEGISLATIVE COMMISSION ON PENSIONS AND RETIREMENT

Residential mortgage originator and servicer licenses

Exemptions, Minn. Statutes 2007 58.04, 2007 58.05

Retirement accounts, defined as personal property, Minn. Statutes 2007 256J.08

Self-employed retirement plans

Contributions to, defined as income, Minn. Statutes 2007 290A.03

Simplified employee pension plans

Benefits, delinquent personal property taxes, liens or levies for, exemptions, Minn. Statutes 2007 277.20, 2007 277.21

Contributions to, defined as income, Minn. Statutes 2007 290A.03

Contributions to, income and franchise taxes, Minn. Statutes 2007 290.067

Distributions from, income and franchise taxes, exemption, Minn. Statutes 2007 290.17

State employees

Correctional employees, Minn. Statutes 2007 352.90 to 2007 352.95

General state employees retirement plan, Minn. Statutes 2007 352.021

Generally, see MINNESOTA STATE RETIREMENT SYSTEM (MSRS)

IRAP, see INDIVIDUAL RETIREMENT ACCOUNT PLAN (IRAP)

Medical assistance quality assurance teams, coverage exclusion, Minn. Statutes 2007 256B.0952

Military Affairs Department, Minn. Statutes 2007 352.85, 2007 352.951

Occupational title changes, effect on eligibility, Minn. Statutes 2007 352.91

Potential employment positions, evaluation for inclusion in retirement plan, Minn. Statutes 2007 352.91

Retirement association, continuation as general state employees retirement plans of MSRS, Minn. Statutes 2007 352.021

Retirement fund, see State employees retirement fund under MINNESOTA STATE RETIREMENT SYSTEM (MSRS)

State Patrol, see STATE PATROL RETIREMENT FUND

State police officers retirement fund, see STATE PATROL RETIREMENT FUND

Transportation Department pilots, see TRANSPORTATION DEPARTMENT PILOTS RETIREMENT PLAN

Unclassified employees, Minn. Statutes 2007 352D.02

Statutory rule against perpetuities

Nonvested property interests, Minn. Statutes 2007 501A.04

STPTRFA, see SAINT PAUL TEACHERS RETIREMENT FUND ASSOCIATION (STPTRFA)

Study commission, see LEGISLATIVE COMMISSION ON PENSIONS AND RETIREMENT

Supplemental pension plans

Colleges and universities, see HIGHER EDUCATION SUPPLEMENTAL RETIREMENT PLAN

Establishment, Minn. Statutes 2007 356.24, 2007 356.25

Financial reviews, insurance or mutual fund companies, Minn. Statutes 2007 356.24

Hennepin County, see HENNEPIN COUNTY SUPPLEMENTAL RETIREMENT PROGRAM

Surviving spouse benefits, Minn. Statutes 2007 518.581

Survivors, data, classification, Minn. Statutes 2007 13.43

Teachers

Duluth, see DULUTH TEACHERS RETIREMENT FUND ASSOCIATION (DTRFA)

Generally, see TEACHERS RETIREMENT ASSOCIATION (TRA)

Saint Paul, see SAINT PAUL TEACHERS RETIREMENT FUND ASSOCIATION (STPTRFA)

TRA, see TEACHERS RETIREMENT ASSOCIATION (TRA)

Transfer of funds to, direct transfers authorized

Minnesota State Retirement System, Minn. Statutes 2007 352.15

Transportation Department pilots, see TRANSPORTATION DEPARTMENT PILOTS RETIREMENT PLAN

Trusts, see Retirement plans under BENEFICIARIES

Unfair discriminatory practices

Interference with pension rights, Minn. Statutes 2007 363A.08

University of Minnesota faculty retirement plan, see UNIVERSITY OF MINNESOTA FACULTY RETIREMENT PLAN

Volunteer firefighter relief associations, see VOLUNTEER FIREFIGHTER RELIEF ASSOCIATIONS