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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 2008 256B.057

Contributions to, defined as income, Minn. Statutes 2008 290A.03

Nursing homes, medical assistance reimbursements, allowable plans, Minn. Statutes 2008 256B.431

403(B) plans

Assets, medical assistance eligibility, exclusion, Minn. Statutes 2008 256B.057

Nursing homes, medical assistance reimbursements, allowable plans, Minn. Statutes 2008 256B.431

School personnel, annuities, Minn. Statutes 2008 123B.02

408(k) plans, nursing homes, medical assistance reimbursements, allowable plans, Minn. Statutes 2008 256B.431

Accounting, see Accounting and bookkeeping under specific plans

Actuarial valuations, pension benefits or rights

Dissolution of marriage, Minn. Statutes 2008 518.582

Age

Mandatory retirement age, see under AGE

Unfair discriminatory practices, Minn. Statutes 2008 363A.08

Ambulance service personnel

Longevity award and incentive program, Minn. Statutes 2008 69.021, 2008 144E.40 to 2008 144E.48

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

Annuities

Attachment, exemption from, Minn. Statutes 2008 550.143, 2008 550.37, 2008 570.025, 2008 570.026

Debts owed to state, setoff exclusion, Minn. Statutes 2008 16D.16

Income and franchise taxes, Minn. Statutes 2008 290.0675

Appropriations from, Investment Board expenses, Minn. Statutes 2008 11A.07

Assets, medical assistance eligibility, exclusion, Minn. Statutes 2008 256B.057

Beneficiaries, data, classification, Minn. Statutes 2008 13.43

Benefits

Attachment, exemption from, Minn. Statutes 2008 550.143, 2008 550.37, 2008 570.025, 2008 570.026

Attorney's summary executions, exemption from, Minn. Statutes 2008 551.05

Debts owed to state, setoff exclusion, Minn. Statutes 2008 16D.16

Defined as unearned income, Minn. Statutes 2008 256J.08

Execution sale, exemption from, Minn. Statutes 2008 550.37

Garnishment, exemption from, Minn. Statutes 2008 550.143, 2008 550.37

Income and franchise taxes, Minn. Statutes 2008 290.0675

Personal property taxes, Minn. Statutes 2008 277.20, 2008 277.21

Surviving spouse benefits, Minn. Statutes 2008 518.581

Trunk highway privatization contracts, Minn. Statutes 2008 161.3203

Unemployment benefits, effect, Minn. Statutes 2008 268.085

Unfair discriminatory practices, Minn. Statutes 2008 363A.08

Construction workers insurance benefit funds, Minn. Statutes 2008 179.254 to 2008 179.257

Consultants, volunteer firefighter relief associations, Minn. Statutes 2008 424A.04

Contributions to

Employers, appropriations for, deficiencies, Minn. Statutes 2008 16A.19

Lawful gambling, exclusion, Minn. Statutes 2008 349.12, 2008 471.6151

Correctional employees

Local government employees, see LOCAL GOVERNMENT CORRECTIONAL SERVICE RETIREMENT PLAN

State employees, Minn. Statutes 2008 352.90 to 2008 352.95

Dakota County, Minn. Statutes 2008 383D.28, 2008 383D.49

Data, Minn. Statutes 2008 13.43

Deferred compensation plans

Establishment, Minn. Statutes 2008 356.24, 2008 356.25

Financial reviews, insurance or mutual fund companies, Minn. Statutes 2008 356.24

State plan, see STATE DEFERRED COMPENSATION PLAN

Defined contribution benefit plans

Minnesota Life and Health Insurance Guaranty Association coverage, exclusion, Minn. Statutes 2008 61B.19

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

Definitions

Dissolution of marriage, Minn. Statutes 2008 518.581

Property Tax Refund Act, Minn. Statutes 2008 290A.03

Disability benefits, increases, effect on health and accident insurance, Minn. Statutes 2008 62A.18

Distributions from, income and franchise taxes, exemption, Minn. Statutes 2008 290.17

DTRFA, see DULUTH TEACHERS RETIREMENT FUND ASSOCIATION (DTRFA)

Elective state officers retirement plan, Minn. Statutes 2008 352C.001, 2008 352C.10

Employee Retirement Income Security Act (ERISA)

Contracts, interest rate law, exemption, Minn. Statutes 2008 334.01

Employee welfare benefit plans, see under HEALTH AND ACCIDENT INSURANCE

Health care purchasing alliances, affiliate members, status, Minn. Statutes 2008 62T.03

Utilization review organizations, see HEALTH CARE UTILIZATION REVIEW

Employees' accumulated sick or vacation leave and severance pay supplemental plans, Minn. Statutes 2008 356.24

Endowment contracts, information returns (taxes), filing, Minn. Statutes 2008 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 2008 500.17

Governmental pension plans

Life insurance companies, accounts, valuation, Minn. Statutes 2008 61A.275

Service-based government retirement pensions, Minn. Statutes 2008 176.101

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

Highway Patrolmen's Retirement Association, Minn. Statutes 2008 352B.27, 2008 352B.29

Individual retirement annuities

Information returns (taxes), filing, Minn. Statutes 2008 289A.12

Insurance, public employees program, Minn. Statutes 2008 43A.316, 2008 356.87

Interference with pension rights

Human Rights Department, duties, Minn. Statutes 2008 363A.06

Investigations, Minn. Statutes 2008 363A.06

Labor and Industry Department, duties, Minn. Statutes 2008 363A.06

Unfair discriminatory practice, Minn. Statutes 2008 363A.08

Intermediate care facilities, medical assistance reimbursements

Allowable plans, Minn. Statutes 2008 256B.501

IRAP, see INDIVIDUAL RETIREMENT ACCOUNT PLAN (IRAP)

Job performance as basis for, Minn. Statutes 2008 181.82

Judges retirement plan, see JUDGES RETIREMENT PLAN (UJRP)

Laborer's national industrial pension fund, Minn. Statutes 2008 356.24

Legislators retirement plan, see LEGISLATORS RETIREMENT PLAN

Local government employees

Postemployment benefits, Minn. Statutes 2008 475.51, 2008 475.52, 2008 475.58

Retiree postemployment benefits, bonds for, Minn. Statutes 2008 471.6175

Local governments, bonding for, Minn. Statutes 2008 475.52

Local retirement plans or funds

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

Establishments, exceptions, Minn. Statutes 2008 356.25

Firefighters, see LOCAL FIREFIGHTER RELIEF ASSOCIATIONS

Police, see LOCAL POLICE RELIEF ASSOCIATIONS

Public employees defined contribution plan, exception, Minn. Statutes 2008 353D.10

Mandatory retirement age, see under AGE

Marital property, Minn. Statutes 2008 518.58, 2008 518.581

Members, data, classification, Minn. Statutes 2008 13.43

Military Affairs Department, Minn. Statutes 2008 352.85, 2008 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 2008 471.6151

Municipalities, bonding for, Minn. Statutes 2008 475.52

Nonresidents, Minnesota Life and Health Insurance Guaranty Association coverage, exclusion, Minn. Statutes 2008 61B.19

Notice given, dissolution of marriage, notice to former spouse, Minn. Statutes 2008 518.581

Nursing homes, medical assistance reimbursements

Allowable plans, Minn. Statutes 2008 256B.431

Operating engineers international union pension fund, Minn. Statutes 2008 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 2008 500.24

Pension plan benefits or rights, definitions, Minn. Statutes 2008 518.581

Pensions garnishment, exemption from, Minn. Statutes 2008 571.72, 2008 571.912, 2008 571.931, 2008 571.932

Personnel benefits (businesses)

Business corporations, Minn. Statutes 2008 302A.161

Limited liability companies, Minn. Statutes 2008 302A.161, 2008 322B.20

Nonprofit corporations, Minn. Statutes 2008 317A.161

Plumbers' and pipefitters' pension funds, Minn. Statutes 2008 356.24

Postretirement health care savings plan, Minn. Statutes 2008 356.24

Public employees

Defined contribution plan, see PUBLIC EMPLOYEES DEFINED CONTRIBUTION PLAN

Generally, see PUBLIC EMPLOYEES RETIREMENT ASSOCIATION (PERA)

Insurance program, Minn. Statutes 2008 43A.316, 2008 356.87

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

Public retirement plans

Actuaries for

Actuarial valuations, Minn. Statutes 2008 356.215, 2008 518.582

Audits, contracts, Minn. Statutes 2008 356.214

Local government correctional service retirement plan, survivor benefits, Minn. Statutes 2008 353E.07

Local relief association consolidation accounts, duties, Minn. Statutes 2008 353A.05, 2008 353A.08, 2008 353A.09

Local relief consolidation accounts, merger, Minn. Statutes 2008 353.665

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

Minnesota State Retirement System, Minn. Statutes 2008 352.116, 2008 352.119, 2008 352.72

MSRS correctional employees retirement fund, Minn. Statutes 2008 352.93, 2008 352.931

Postretirement investment fund, Minn. Statutes 2008 11A.18

Prior service credit purchases, Minn. Statutes 2008 356.551

Public employees retirement association, Minn. Statutes 2008 353.27, 2008 353.665, 2008 353.71

Public Employees Retirement Association, optional annuities, Minn. Statutes 2008 353.29, 2008 353.30

State patrol retirement plan, Minn. Statutes 2008 352B.08, 2008 352B.26, 2008 352B.30

Teachers retirement, Saint Paul and Duluth, optional annuities, Minn. Statutes 2008 354A.12, 2008 354A.27, 2008 354A.29, 2008 354A.32, 2008 354A.33, 2008 354A.41, 2008 356.214

Teachers Retirement Association, optional annuities, Minn. Statutes 2008 354.07, 2008 354.35, 2008 354.41, 2008 354.45, 2008 354.63

Attorney general, opinion given on request, Minn. Statutes 2008 8.07

Combined investment funds, participation, Minn. Statutes 2008 11A.14

Minneapolis Police Relief Association members, simultaneous coverage, Minn. Statutes 2008 423B.03

Unclaimed benefits, see ABANDONED AND UNCLAIMED PROPERTY

Qualified voluntary employee contributions

Defined as income, Minn. Statutes 2008 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 2008 58.04, 2008 58.05

Retirement accounts, defined as personal property, Minn. Statutes 2008 256J.08

Self-employed retirement plans

Contributions to, defined as income, Minn. Statutes 2008 290A.03

Simplified employee pension plans

Benefits, delinquent personal property taxes, liens or levies for, exemptions, Minn. Statutes 2008 277.20, 2008 277.21

Contributions to, defined as income, Minn. Statutes 2008 290A.03

Contributions to, income and franchise taxes, Minn. Statutes 2008 290.067

Distributions from, income and franchise taxes, exemption, Minn. Statutes 2008 290.17

State employees

Correctional employees, Minn. Statutes 2008 352.90 to 2008 352.95

General state employees retirement plan, Minn. Statutes 2008 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 2008 256B.0952

Military Affairs Department, Minn. Statutes 2008 352.85, 2008 352.951

Occupational title changes, effect on eligibility, Minn. Statutes 2008 352.91

Potential employment positions, evaluation for inclusion in retirement plan, Minn. Statutes 2008 352.91

Retirement association, continuation as general state employees retirement plans of MSRS, Minn. Statutes 2008 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 2008 352D.02

Statutory rule against perpetuities

Nonvested property interests, Minn. Statutes 2008 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 2008 356.24, 2008 356.25

Financial reviews, insurance or mutual fund companies, Minn. Statutes 2008 356.24

Hennepin County, see HENNEPIN COUNTY SUPPLEMENTAL RETIREMENT PROGRAM

Surviving spouse benefits, Minn. Statutes 2008 518.581

Survivors, data, classification, Minn. Statutes 2008 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 2008 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 2008 363A.08

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

Volunteer firefighter relief associations, see VOLUNTEER FIREFIGHTER RELIEF ASSOCIATIONS