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Minnesota Legislature

Office of the Revisor of Statutes

DULUTH TEACHERS RETIREMENT FUND ASSOCIATION (DTRFA)

See also SAINT PAUL TEACHERS RETIREMENT FUND ASSOCIATION (STPTRFA); TEACHERS

Accounting and bookkeeping

Financial and actuarial reporting practices, Minn. Statutes 2009 16A.055, 2009 356.20, 2009 356.215

Refund repayments, Minn. Statutes 2009 356.441

Accumulated contributions, abandoned amounts, disposition, Minn. Statutes 2009 356.65

Accumulated deductions, see Refunds under this topic

Actuarial valuations

Alternative valuations, Minn. Statutes 2009 356.23

Copies, Minn. Statutes 2009 356A.07

Definitions, Minn. Statutes 2009 354A.011, 2009 356.215

Early retirement annuities, Minn. Statutes 2009 354A.31

Employee/employer contributions, changes in, Minn. Statutes 2009 353.27

Financial reporting, Minn. Statutes 2009 356.20

Generally, Minn. Statutes 2009 356.214, 2009 356.215

Legislature, rights, Minn. Statutes 2009 356.22

Optional annuities, Minn. Statutes 2009 354A.32, 2009 354A.33

Reports about, Minn. Statutes 2009 354A.021, 2009 356.215

Requirements, Minn. Statutes 2009 354A.41

Supplemental actuarial valuations, Minn. Statutes 2009 356.23

Survivor benefits, Minn. Statutes 2009 354A.35

Actuaries

Actuarial valuations, see same under this topic

Approved actuaries, Minn. Statutes 2009 354A.011, 2009 356.214, 2009 356.215

Contracts, Minn. Statutes 2009 354A.021, 2009 356.214

Duties, Minn. Statutes 2009 354A.021, 2009 356.214

Administration

Coordinated program, Minn. Statutes 2009 354A.41

Expenses, Minn. Statutes 2009 356.215

Proposed legislation, Minn. Statutes 2009 356B.05

Age of retirement

Combined service disability benefits, Minn. Statutes 2009 356.302

Coordinated members, generally, Minn. Statutes 2009 354A.31

Early retirement, Minn. Statutes 2009 354A.31

Mandatory retirement, Minn. Statutes 2009 354A.21

Normal retirement age, Minn. Statutes 2009 353.01, 2009 354A.011, 2009 356.403, 2009 356.82

Proportionate retirement annuities, Minn. Statutes 2009 356.32

Survivor benefits, Minn. Statutes 2009 354A.35

Annuities

Abandoned amounts, disposition, Minn. Statutes 2009 356.65

Assignment, Minn. Statutes 2009 354A.11

Automatic deposits, Minn. Statutes 2009 356.401

Bounce back annuities, Minn. Statutes 2009 354A.32

Creditors remedies, use, Minn. Statutes 2009 354A.11

Deferred annuities, Minn. Statutes 2009 354A.35, 2009 354A.37, 2009 356.30

Early retirement, see same under this topic

Estate taxes, exemption, Minn. Statutes 2009 354A.11

Exemption from process, Minn. Statutes 2009 356.401

Generally, see Retirement annuities under this topic

Joint and survivor annuities, Minn. Statutes 2009 354A.32, 2009 354A.35, 2009 356.46

Normal retirement annuities, see Retirement annuities under this topic

Optional annuities, see same under this topic

Payment, date, Minn. Statutes 2009 356.40

Proportionate retirement annuities, Minn. Statutes 2009 356.62

Qualified annuities, using for refund repayments, Minn. Statutes 2009 356.441

Reduced retirement annuities, see Early retirement under this topic

Repayment, wrongful discharges, Minn. Statutes 2009 356.50

Service credit purchase procedures, strike periods, Minn. Statutes 2009 356.195

Appropriations to, withholding

Investment reporting noncompliance, Minn. Statutes 2009 356.219

Approvals by, disability benefit payments, Minn. Statutes 2009 354A.36

Articles of incorporation

Amendments, Minn. Statutes 2009 354A.12

Defined as plan documents, Minn. Statutes 2009 356A.01

Updating of, Minn. Statutes 2009 354A.021

Assets

Definitions, Minn. Statutes 2009 356.215

Investment diversification, Minn. Statutes 2009 356A.06

Limitations on use, Minn. Statutes 2009 356.63

Market valuation method, Minn. Statutes 2009 356.215

Title, holding, Minn. Statutes 2009 356A.06

Assignments, annuities or benefits, Minn. Statutes 2009 354A.11

Attachment, annuities or benefits, Minn. Statutes 2009 354A.11

Audits and examinations

Evidence of wrongdoing, reports, Minn. Statutes 2009 6.67

First class cities, Minn. Statutes 2009 354A.021

Reporting, Minn. Statutes 2009 356.20

Beneficiaries

Data, classification, disclosure, Minn. Statutes 2009 13.632

Designation, Minn. Statutes 2009 354A.011

Payments to

Benefit distribution upon plan termination, Minn. Statutes 2009 356.001

Guaranteed refund annuity, Minn. Statutes 2009 354A.32

Optional annuities, lump sum payments, Minn. Statutes 2009 354A.34

Postretirement adjustments, unpaid amounts, Minn. Statutes 2009 356.42

Reemployment earnings limitation, excess amounts, Minn. Statutes 2009 356.47

Refunds after death, Minn. Statutes 2009 354A.35

Rollover election, Minn. Statutes 2009 356.47

Survivor benefits, Minn. Statutes 2009 354A.35

Benefits

Abandoned amounts, disposition, Minn. Statutes 2009 356.65

Assignment, Minn. Statutes 2009 354A.11

Automatic deposits, Minn. Statutes 2009 356.401

Benefit provisions summary, Minn. Statutes 2009 356A.07

Creditors remedies, use, Minn. Statutes 2009 354A.11

Definitions, Minn. Statutes 2009 354A.011, 2009 356A.01

Disability benefits, see same under this topic

Eligible rollover distributions, Minn. Statutes 2009 356.635

Estate taxes, exemption, Minn. Statutes 2009 354A.11

Exemption from process, Minn. Statutes 2009 356.401

Fiduciaries, duties, Minn. Statutes 2009 356A.02

Internal Revenue Code compliance, Minn. Statutes 2009 356.635

Maximum benefit limitations, Minn. Statutes 2009 356.611

Members' nonforfeitable interest, Minn. Statutes 2009 356.001

Overpayment, Minn. Statutes 2009 354A.12

Payment, date, Minn. Statutes 2009 356.40

Subpoena authority, Minn. Statutes 2009 356.401

Survivor benefits, see same under this topic

Termination of plan or fund, procedures, Minn. Statutes 2009 356.001

Board of trustees

Designation by, Minn. Statutes 2009 356A.06

Determination by, postretirement adjustments, Minn. Statutes 2009 354A.27

Duties, generally, Minn. Statutes 2009 354A.021

Members

Defined as fiduciaries, Minn. Statutes 2009 356A.02

Fiduciaries, see same under this topic

Open meetings, Minn. Statutes 2009 356A.08

Bounce back annuities, Minn. Statutes 2009 354A.32

Breach of fiduciary duty

Cofiduciaries, liability, Minn. Statutes 2009 356A.10

Generally, Minn. Statutes 2009 356A.09

Indemnification, Minn. Statutes 2009 356A.11

Lawsuits, Minn. Statutes 2009 356A.12

Buybacks

Prior service credit, Minn. Statutes 2009 356.30

Refund repayments, Minn. Statutes 2009 354A.38

Service credit, wrongful discharges, Minn. Statutes 2009 356.50

Service credit purchase procedures, strike periods, Minn. Statutes 2009 356.195

Bylaws, Minn. Statutes 2009 354A.021, 2009 354A.12, 2009 356A.01

Certificates and certification

Economic interest statements, list of filings, Minn. Statutes 2009 356A.06

Payroll deductions, shortages, Minn. Statutes 2009 354A.12

Timing of reports, Minn. Statutes 2009 356.219

Certifying to

Leaves of absence, Minn. Statutes 2009 354A.095, 2009 354A.096

Optional annuity beneficiaries, death, Minn. Statutes 2009 354A.32

Chief administrative officer

Definitions, Minn. Statutes 2009 356A.01, 2009 356A.02

Fiduciaries, see same under this topic

Prior service credit purchases, duties, Minn. Statutes 2009 356.551

Child support, income withholding, Minn. Statutes 2009 354A.11

Cofiduciaries

Duties, generally, Minn. Statutes 2009 356A.10

Liability, Minn. Statutes 2009 356A.10

Service of process on, Minn. Statutes 2009 356A.12

Combined service annuities, Minn. Statutes 2009 356.30

Combined service disability benefits, Minn. Statutes 2009 356.302

Combined service survivor benefits, Minn. Statutes 2009 356.303

Compensation and salaries

Definitions, Minn. Statutes 2009 354A.011, 2009 354A.31

Fiduciaries, Minn. Statutes 2009 356A.06, 2009 356A.08

Contested cases, adverse determination of eligibility, benefits, or other rights, Minn. Statutes 2009 356A.07

Continuing education, fiduciaries, Minn. Statutes 2009 356A.13

Contracts, actuarial services, Minn. Statutes 2009 354A.021

Contributions to more than one public retirement plan

Exclusion by other plans, Minn. Statutes 2009 353.01

Restrictions, Minn. Statutes 2009 354.094, 2009 354A.091

Coordinated members

Defined, Minn. Statutes 2009 354A.011

Postretirement adjustments, Minn. Statutes 2009 356.42

Reemployment following termination, improved benefits, eligibility, Minn. Statutes 2009 354A.31

Coordinated program

Administration, Minn. Statutes 2009 354A.41

Definitions, Minn. Statutes 2009 354A.011

Establishment, Minn. Statutes 2009 354A.24

Generally, Minn. Statutes 2009 354A.31 to 2009 354A.41

Retirement annuities, see same under this topic

Copies, plan documents, summaries, and reports, Minn. Statutes 2009 356A.07

Coverage by more than one system, see Portability with other retirement plans under this topic

Covered employees, referendum, Medicare coverage, Minn. Statutes 2009 355.095

Creditors remedies, annuities or benefits, use, Minn. Statutes 2009 354A.11

Custodian bank accounts, establishment, Minn. Statutes 2009 356.001

Data

Access, marriage dissolution actions, Minn. Statutes 2009 356.49

Classification, disclosure, Minn. Statutes 2009 13.632

Decedents estates, payments to, Minn. Statutes 2009 354A.34, 2009 354A.35, 2009 356.42, 2009 356.47

Dedicated fund, uses, Minn. Statutes 2009 356.63

Deferred annuities

Augmentation, Minn. Statutes 2009 354A.37, 2009 356.30

Generally, Minn. Statutes 2009 354A.37

Survivor benefits, Minn. Statutes 2009 354A.35

Deferred compensation, see STATE DEFERRED COMPENSATION PLAN

Definitions

Actuarial valuations, Minn. Statutes 2009 356.215

Loss of survivor benefits, Minn. Statutes 2009 356.406

Public Employees Retirement Association, Minn. Statutes 2009 353.01

Public pension fiduciary responsibility, Minn. Statutes 2009 356A.01, 2009 356A.02, 2009 356A.06

Social Security law, Minn. Statutes 2009 355.01

Teachers retirement, Saint Paul and Duluth, Minn. Statutes 2009 354A.011, 2009 354A.021

Dependent children

Defined, Minn. Statutes 2009 354A.011

Survivor benefits, see same under this topic

Depositories, designation, Minn. Statutes 2009 356A.06

Disability benefits

Combined service disability benefits, Minn. Statutes 2009 356.302

Definitions, Minn. Statutes 2009 354A.011

Generally, Minn. Statutes 2009 354A.36

Health insurance premiums, withholding, Minn. Statutes 2009 356.87

Medical leave, payment during, Minn. Statutes 2009 354A.096

Postretirement adjustments, Minn. Statutes 2009 354A.27, 2009 356.42

Supplemental needs trusts, Minn. Statutes 2009 356.465

Wrongful discharges, effect on, Minn. Statutes 2009 356.50

Disclosure

Actuarial valuations, Minn. Statutes 2009 356.215

Fiduciaries, Minn. Statutes 2009 356A.03, 2009 356A.06

Financial reporting requirements, Minn. Statutes 2009 356.20

Dissolution of marriage

Division of property, Minn. Statutes 2009 354A.11

Retirement benefits or rights, information regarding, Minn. Statutes 2009 356.49

Early retirement

Actuarial reduction, Minn. Statutes 2009 352.116

Actuarial valuations, Minn. Statutes 2009 353.30

Coverage by more than one plan, Minn. Statutes 2009 353.71

Eligibility, Minn. Statutes 2009 353.30

Generally, Minn. Statutes 2009 354A.31

Economic interest statements, fiduciaries, Minn. Statutes 2009 356A.06

Employee contributions, see Member contributions under this topic

Employees of the retirement plan

Defined as teachers, Minn. Statutes 2009 354A.011

Indemnification, breach of fiduciary duty, Minn. Statutes 2009 356A.11

Employer contributions

Changes in, Minn. Statutes 2009 353.27

Erroneous contributions, adjustments for, Minn. Statutes 2009 354A.12

Extended leaves of absence, Minn. Statutes 2009 354A.091

Generally, Minn. Statutes 2009 354A.12

Maternity leave, Minn. Statutes 2009 354A.095

Medical leave, Minn. Statutes 2009 354A.096

Medicare coverage, Minn. Statutes 2009 355.095

Members receiving temporary workers' compensation payments, Minn. Statutes 2009 354A.108

Military or uniformed service credit purchase, Minn. Statutes 2009 354A.093

Parental/parenting leave, Minn. Statutes 2009 354A.095

Part-time teachers, Minn. Statutes 2009 122A.47, 2009 354A.094

Rate changes, school aid adjustments due to, Minn. Statutes 2009 127A.50

Sabbatical leave, Minn. Statutes 2009 354A.092

Wrongful discharges, service credit, Minn. Statutes 2009 356.50

Employers

Benefit provision summaries, duties, Minn. Statutes 2009 356A.07

Certificates and certification, Minn. Statutes 2009 354A.095, 2009 354A.096

Contributions, see Employer contributions under this topic

Dissolution, allocation of receivables, Minn. Statutes 2009 356.98

Payments by, Minn. Statutes 2009 356.551

Payroll deductions, remittance, shortages, liability, Minn. Statutes 2009 354A.12

Reporting violations, fees and penalties, Minn. Statutes 2009 354A.12

Reports given, Minn. Statutes 2009 354A.12, 2009 354A.31, 2009 356.50, 2009 356.62

Reports received, financial reports, Minn. Statutes 2009 356.20

Employing units, see Employers under this topic

Established, Minn. Statutes 2009 354A.021

Estate taxes, annuities or benefits, Minn. Statutes 2009 354A.11

Exclusions from coverage

Members of other teacher retirement plans, Minn. Statutes 2009 354A.011

Execution (creditors remedies)

Annuities or benefits, exemption, Minn. Statutes 2009 354A.11

Experience studies, Minn. Statutes 2009 354A.021, 2009 356.214, 2009 356.215

Extended leaves of absence

Generally, Minn. Statutes 2009 354A.091

Higher education supplemental retirement plan members, Minn. Statutes 2009 136F.43

Fiduciaries

Activities, generally, Minn. Statutes 2009 356A.02

Assets, title, Minn. Statutes 2009 356A.06

Breach of conduct or duties, Minn. Statutes 2009 356A.09 to 2009 356A.12

Compensation and salaries, Minn. Statutes 2009 356A.06, 2009 356A.08

Continuing education, Minn. Statutes 2009 356A.13

Definitions, Minn. Statutes 2009 356A.01

Direct or indirect profits, Minn. Statutes 2009 356A.06

Disclosure, Minn. Statutes 2009 356A.03, 2009 356A.06

Duties, Minn. Statutes 2009 354A.021, 2009 356A.02, 2009 356A.04, 2009 356A.05

Economic interest statements, Minn. Statutes 2009 356A.06

Felony violations, documentation, service prohibition, Minn. Statutes 2009 356A.03, 2009 609B.177

Generally, Minn. Statutes 2009 356A.01 to 2009 356A.13

Investment of funds, see same under this topic

Prohibited transactions, Minn. Statutes 2009 356A.06

Service of process on, Minn. Statutes 2009 356A.12

Standard of conduct, Minn. Statutes 2009 356A.04

Filing with

Beneficiaries, designation form, Minn. Statutes 2009 354A.011

Disability benefit applications, Minn. Statutes 2009 354A.36

Part-time teaching agreements, Minn. Statutes 2009 354A.094

Postretirement adjustments, Minn. Statutes 2009 356.42

Refund applications, Minn. Statutes 2009 354A.37

Retirement annuity applications, Minn. Statutes 2009 354A.31, 2009 356.32

Survivor benefits, Minn. Statutes 2009 354A.35

Financial reports

Alternative reports, Minn. Statutes 2009 356.23

Copies, distribution, Minn. Statutes 2009 356.20, 2009 356A.07

Requirements, generally, Minn. Statutes 2009 356.20

Fines, members' data reports, violations, Minn. Statutes 2009 354A.12

Former members

Marriage dissolution actions, Minn. Statutes 2009 356.49

Reemployment following termination, improved benefits, eligibility, Minn. Statutes 2009 354A.31

Forms

Beneficiaries, designation, Minn. Statutes 2009 354A.011

Postretirement adjustments, optional payment schedule, Minn. Statutes 2009 356.42

Proportionate retirement annuities, applications, Minn. Statutes 2009 356.32

Reemployment earnings limitation, excess amounts, Minn. Statutes 2009 356.47

Survivor benefits, Minn. Statutes 2009 354A.35

Full funding, established dates for, Minn. Statutes 2009 356.215

Funds and accounts

Custodian bank accounts, Minn. Statutes 2009 356.001

Dedicated fund, Minn. Statutes 2009 356.63

Retirement fund, Minn. Statutes 2009 354A.021, 2009 354A.09, 2009 356.65

Tax sheltered annuity fund, Minn. Statutes 2009 354A.021

Garnishment, annuities or benefits, Minn. Statutes 2009 354A.11

Governing board of a pension plan, see Board of trustees under this topic

Governing body rules and policies

Defined as plan documents, Minn. Statutes 2009 356A.01

Governmental subdivisions, see Employers under this topic

Grievance awards, exclusion from salary, Minn. Statutes 2009 354A.011

Heirs, payments to, refunds after death, Minn. Statutes 2009 354A.35

Insurance, public employees program, Minn. Statutes 2009 43A.316, 2009 356.87

Interest rates

Actuarial valuations, Minn. Statutes 2009 356.215

Deferred annuities augmentation, Minn. Statutes 2009 354A.37

Forfeited service, refund repayments, Minn. Statutes 2009 356.44

Medical leave, contributions, Minn. Statutes 2009 354A.096

Military or uniformed service credit purchase, Minn. Statutes 2009 354A.093

Payroll deductions, shortages, Minn. Statutes 2009 354A.12

Reemployment earnings limitation, excess amounts, Minn. Statutes 2009 356.47

Refund repayments, Minn. Statutes 2009 354A.38

Refunds, Minn. Statutes 2009 354A.35, 2009 354A.37

Investment of funds

Authorized investments, Minn. Statutes 2009 354A.08, 2009 356.64, 2009 356A.06

Fiduciaries, duties, Minn. Statutes 2009 356A.02, 2009 356A.06

Policy statement, Minn. Statutes 2009 356.219

Reports about, Minn. Statutes 2009 356.219

Requirements, generally, Minn. Statutes 2009 356A.06

Joint and survivor annuities

Bounce back annuities, Minn. Statutes 2009 354A.32

Establishment, Minn. Statutes 2009 354A.32

Mandatory, Minn. Statutes 2009 356.46

Survivor benefits, modification, Minn. Statutes 2009 354A.35

Lawsuits, breach of fiduciary duty, Minn. Statutes 2009 356A.12

Leaves of absence

Extended leave, Minn. Statutes 2009 136F.43, 2009 354A.091

Maternity leave, Minn. Statutes 2009 354A.095

Medical leave, Minn. Statutes 2009 354A.096

Military or uniformed service, Minn. Statutes 2009 354A.093

Parental/parenting leave, Minn. Statutes 2009 354A.095

Sabbatical leave, Minn. Statutes 2009 354A.011, 2009 354A.092

Legal settlements, exclusion from salary, Minn. Statutes 2009 354A.011

Legislative proposals, Minn. Statutes 2009 356B.05

Liability

Cofiduciaries, Minn. Statutes 2009 356A.10

Defined, Minn. Statutes 2009 356A.01

Unfunded actuarial accrued liability, Minn. Statutes 2009 356.215, 2009 356.22

Loans, authorized real estate investments, Minn. Statutes 2009 356.64

Lump sum payments, Minn. Statutes 2009 356.47

Mail and mailing

Benefit distribution notice, Minn. Statutes 2009 356.001

Retirement annuities, information, completed applications, Minn. Statutes 2009 356.46

Mandatory retirement, Minn. Statutes 2009 354A.21

Maternity leave, generally, Minn. Statutes 2009 354A.095

Medical leave, Minn. Statutes 2009 354A.096

Meetings

Generally, Minn. Statutes 2009 354A.12

Open Meeting Law, see OPEN MEETING LAW

Member contributions

Changes in, Minn. Statutes 2009 353.27

Employers, pick up after 1982, Minn. Statutes 2009 356.62

Erroneous contributions, adjustments for, Minn. Statutes 2009 354A.12

Extended leaves of absence, Minn. Statutes 2009 354A.091

Federal compensation limits, Minn. Statutes 2009 356.611

Generally, Minn. Statutes 2009 354A.12

Maternity leave, Minn. Statutes 2009 354A.095

Medical leave, Minn. Statutes 2009 354A.096

Members receiving temporary workers' compensation payments, Minn. Statutes 2009 354A.108

Military or uniformed service credit purchase, Minn. Statutes 2009 354A.093

Parental/parenting leave, Minn. Statutes 2009 354A.095

Part-time teachers, Minn. Statutes 2009 354A.094

Reports about, Minn. Statutes 2009 356.62

Sabbatical leave, Minn. Statutes 2009 354A.092

Transfer to IRAP, Minn. Statutes 2009 354B.32

Wrongful discharges, service credit, Minn. Statutes 2009 356.50

Members

Actuarial valuations, Minn. Statutes 2009 353.27, 2009 356.215

Age and identity, proof, Minn. Statutes 2009 354A.31

Coordinated members, Minn. Statutes 2009 354A.011, 2009 354A.31, 2009 356.42

Data, reports, Minn. Statutes 2009 354A.12

Death caused by surviving beneficiary, loss of survivor benefits, Minn. Statutes 2009 356.406

Definitions, Minn. Statutes 2009 356.406

Eligibility, Minn. Statutes 2009 354A.05

Employment condition, Minn. Statutes 2009 354B.22

Exclusion by other plans, Minn. Statutes 2009 352.01, 2009 353.01, 2009 354.41, 2009 354A.011

Exclusions from coverage, Minn. Statutes 2009 354A.011

Marriage dissolution actions, information requirements, Minn. Statutes 2009 356.49

Notice received, member contributions, Minn. Statutes 2009 354B.32

Payments by, Minn. Statutes 2009 356.551

Payments to, Minn. Statutes 2009 356.001

Proof of death, notice received, Minn. Statutes 2009 356.001

Reports received, Minn. Statutes 2009 356.20, 2009 356.47, 2009 356.62, 2009 356A.07

Representatives of, application for annuities, Minn. Statutes 2009 354A.31

Substitute teachers, members acting as, Minn. Statutes 2009 354A.094

Military or uniformed service leave of absence, Minn. Statutes 2009 354A.093

Municipal charter provisions, defined as plan documents, Minn. Statutes 2009 356A.01

Municipal ordinance provisions, defined as plan documents, Minn. Statutes 2009 356A.01

Normal retirement annuities, see Retirement annuities under this topic

Notice given

Benefit distribution, Minn. Statutes 2009 356.001

Investment restrictions, Minn. Statutes 2009 356A.06

Payroll deductions, shortages, Minn. Statutes 2009 354A.12

Optional annuities

Definitions, Minn. Statutes 2009 356.46

Disability benefits, see same under this topic

Generally, Minn. Statutes 2009 354A.32

Information summaries, distribution, Minn. Statutes 2009 356.46

Joint and survivor annuities, Minn. Statutes 2009 354A.32, 2009 354A.35, 2009 356.46

Lump sum payments, Minn. Statutes 2009 354A.34

Social Security leveling adjustment option, Minn. Statutes 2009 354A.33

Supplemental needs trusts, Minn. Statutes 2009 356.465

Organization and governance, Minn. Statutes 2009 354A.021

Parental/parenting leave, generally, Minn. Statutes 2009 354A.095

Part-time teachers

Employee and employer contributions, Minn. Statutes 2009 122A.47

Requirements, generally, Minn. Statutes 2009 354A.094

Payments by

Allowable expenses, Minn. Statutes 2009 356.001

Audit and examination costs, Minn. Statutes 2009 354A.021

Benefit distribution upon plan termination, Minn. Statutes 2009 356.001

Fiduciaries, duties, Minn. Statutes 2009 356A.02

Health insurance premiums, Minn. Statutes 2009 356.87

Payments to, health insurance, administrative expenses, Minn. Statutes 2009 356.87

Payroll deductions, Minn. Statutes 2009 354A.12

Plan documents

Copies to members, Minn. Statutes 2009 356A.07

Defined, Minn. Statutes 2009 356A.01

Portability with other retirement plans

Generally, Minn. Statutes 2009 354A.39

Legislators retirement plan, Minn. Statutes 2009 3A.12

Minneapolis Employees Retirement Fund, Minn. Statutes 2009 422A.16

Minnesota State Retirement System, Minn. Statutes 2009 352.72

Public Employees Retirement Association, Minn. Statutes 2009 353.71

Teachers Retirement Association, Minn. Statutes 2009 354.60

Unclassified employees retirement plan, Minn. Statutes 2009 352D.12

Postretirement adjustments

Board of trustees, duties, Minn. Statutes 2009 354A.27

Eligibility, Minn. Statutes 2009 354A.27, 2009 356.42

Lump-sum payments, conversion to monthly annuity, Minn. Statutes 2009 356.431

Optional payment schedule, Minn. Statutes 2009 356.42

Payment, amount, time, Minn. Statutes 2009 354A.27, 2009 356.42

Refusal to accept, notice, Minn. Statutes 2009 356.42

Surplus investment earnings additional postretirement increase, Minn. Statutes 2009 354A.27

Postretirement income, reports about, Minn. Statutes 2009 354A.31

Prior service contributions, transfer to unclassified employees retirement plan, Minn. Statutes 2009 352D.12

Prior service credit

Purchases

Generally, Minn. Statutes 2009 356.551

Maternity leave, see same under this topic

Military or uniformed service, Minn. Statutes 2009 354A.093

Reserves requirements, Minn. Statutes 2009 356.30

Technical colleges faculty, transfer of coverage, effect, Minn. Statutes 2009 354B.21

Proportionate retirement annuities, Minn. Statutes 2009 356.32

Public employees insurance program, Minn. Statutes 2009 43A.316, 2009 356.87

Purpose, Minn. Statutes 2009 356.001

Real property, authority to accept or invest in, Minn. Statutes 2009 354A.08

Recommendations by, proposed legislation, Minn. Statutes 2009 356B.05

Records and record keeping

Fiduciaries, duties, Minn. Statutes 2009 356A.02

Investments, liquidity documentation, Minn. Statutes 2009 356A.06

Optional annuities, Minn. Statutes 2009 354A.32, 2009 354A.33

Reemployment earnings limitation, excess amounts, Minn. Statutes 2009 356.47

Reduced retirement annuity, see Early retirement under this topic

Reemployment earnings limitation, Minn. Statutes 2009 354A.31, 2009 356.47

Refunds

Automatic deposits, Minn. Statutes 2009 356.401

Deferred annuities, Minn. Statutes 2009 354A.35, 2009 354A.37, 2009 356.30

Generally, Minn. Statutes 2009 354A.35, 2009 354A.37

Guaranteed refund annuity, Minn. Statutes 2009 354A.32

Repayment to

Combined service annuities, Minn. Statutes 2009 356.30

Forfeited service credit, Minn. Statutes 2009 356.44

Generally, Minn. Statutes 2009 354A.38

Individual retirement accounts, using, Minn. Statutes 2009 356.441

Legislators retirement plan, Minn. Statutes 2009 3A.12

Minneapolis Employees Retirement Fund, Minn. Statutes 2009 422A.22

Minnesota State Retirement System, Minn. Statutes 2009 352.72

Public Employees Retirement Association, Minn. Statutes 2009 353.71

Qualified annuities, using, Minn. Statutes 2009 356.441

Requirements, Minn. Statutes 2009 356.441

Service credit, effect on, Minn. Statutes 2009 354A.37

Teachers Retirement Association, Minn. Statutes 2009 354.50

Unclassified employees retirement plan, Minn. Statutes 2009 352D.12

Service credit termination, Minn. Statutes 2009 354A.38

Reports given

Actuarial valuations, Minn. Statutes 2009 353.27, 2009 354A.021, 2009 356.215

Articles of incorporation, proposed amendments, Minn. Statutes 2009 354A.12

Bylaws, proposed amendments, Minn. Statutes 2009 354A.12

Experience studies, Minn. Statutes 2009 354A.021, 2009 356.215

Financial reports, Minn. Statutes 2009 356.20, 2009 356.23

Investment of funds, Minn. Statutes 2009 356.219

Marriage dissolution actions, pension benefits or rights, Minn. Statutes 2009 356.49

Postretirement adjustments, Minn. Statutes 2009 356.42

Reemployment earnings limitation, excess amounts, Minn. Statutes 2009 356.47

State auditor, duties, Minn. Statutes 2009 356.219

Timing of reports, Minn. Statutes 2009 356.219

Reserves, prior service credit purchases, Minn. Statutes 2009 356.30

Retirees

Resumption of teaching, Minn. Statutes 2009 354A.31

Substitute teachers, employment as, Minn. Statutes 2009 354A.21

Technical college system retirees, reemployment earnings limitation, exception, Minn. Statutes 2009 354A.31

Retirement annuities

Age, Minn. Statutes 2009 354A.011, 2009 354A.31

Benefits, Minn. Statutes 2009 354.44

Completed applications, copies to spouses, Minn. Statutes 2009 356.46

Definitions, Minn. Statutes 2009 354A.011, 2009 354A.31, 2009 356.46

Early retirement, see same under this topic

Exemption from process, Minn. Statutes 2009 356.401

Generally, Minn. Statutes 2009 354A.31

Health insurance premiums, withholding, Minn. Statutes 2009 356.87

MSRS, generally, Minn. Statutes 2009 352.115

Optional annuities, Minn. Statutes 2009 356.46

PERA, termination of membership, Minn. Statutes 2009 353.29

Postretirement adjustments, Minn. Statutes 2009 354A.27, 2009 356.42

Proportionate retirement annuities, Minn. Statutes 2009 354A.21, 2009 356.32

Reemployment earnings limitation, Minn. Statutes 2009 354A.31, 2009 356.47

Retirement benefit formula percentage, Minn. Statutes 2009 354A.31, 2009 356.315

Rollover election, Minn. Statutes 2009 356.47

Simultaneous payment of survivor benefits, Minn. Statutes 2009 356.40

Retirement fund

Creation, Minn. Statutes 2009 354A.021

Credits to, Minn. Statutes 2009 356.65

Deposits to, Minn. Statutes 2009 354A.021

Disbursements from, Minn. Statutes 2009 354A.021, 2009 354A.09

Retirement plan alternatives, technical colleges faculty, Minn. Statutes 2009 354B.21

Rule of 90, eligibility, Minn. Statutes 2009 353.30, 2009 354A.31

Sabbatical leave, Minn. Statutes 2009 354A.011, 2009 354A.092

Salary, see Compensation and salaries under this topic

Service credit

Average salary calculations and, Minn. Statutes 2009 354A.011

Combined service annuities, Minn. Statutes 2009 356.30

Combined service benefits, Minn. Statutes 2009 356.302, 2009 356.303

Coordinated members, generally, Minn. Statutes 2009 354A.31

Disability benefits, Minn. Statutes 2009 354A.36

Early retirement, Minn. Statutes 2009 354A.31

Extended leaves of absence, Minn. Statutes 2009 354A.091

Forfeited service, refund repayments, Minn. Statutes 2009 356.44

Maternity leave, generally, Minn. Statutes 2009 354A.095

Medical leave, restriction, Minn. Statutes 2009 354A.096

Members receiving temporary workers' compensation payments, Minn. Statutes 2009 354A.108

Military or uniformed service, Minn. Statutes 2009 354A.093

Parental or family leave, Minn. Statutes 2009 354A.095

Part-time teachers, Minn. Statutes 2009 354A.094

Proportionate retirement annuities, Minn. Statutes 2009 356.32

Purchase procedures, strike periods, Minn. Statutes 2009 356.195

Restored service credit, Minn. Statutes 2009 356.44

Sabbatical leave, Minn. Statutes 2009 354A.092

Survivor benefits, Minn. Statutes 2009 354A.35

Technical college system retirees, reemployment, Minn. Statutes 2009 354A.31

Termination, Minn. Statutes 2009 354A.38

Wrongful discharges, Minn. Statutes 2009 356.50

Social Security

Benefits, Minn. Statutes 2009 355.01 to 2009 355.03

Leveling adjustment option, Minn. Statutes 2009 354A.33

Spousal maintenance, income withholding, Minn. Statutes 2009 354A.11

Spouses

Defined, Minn. Statutes 2009 354A.011

Notarized signatures, Minn. Statutes 2009 354A.31

Retirement annuities, Minn. Statutes 2009 356.46

Surviving spouses, Minn. Statutes 2009 356.303

Survivor benefits, see same under this topic

State aid

Special direct state aid, Minn. Statutes 2009 354A.12

Termination, Minn. Statutes 2009 354A.12

Withholding, investment reporting noncompliance, Minn. Statutes 2009 356.219

Statutes of limitations, breach of fiduciary duty, Minn. Statutes 2009 356A.12

Subpoenas, overpayment of benefits, Minn. Statutes 2009 356.401

Substitute teachers

Extended leaves of absence, teaching during, Minn. Statutes 2009 354A.091

Part-time teachers, Minn. Statutes 2009 354A.094

Retirees, employment as, Minn. Statutes 2009 354A.21

Successor organizations, Minn. Statutes 2009 356.20, 2009 356.215

Supplemental needs trusts, optional annuity, Minn. Statutes 2009 356.465

Surviving child

Defined, Minn. Statutes 2009 356.303

Survivor benefits, see same under this topic

Surviving spouses

Defined, Minn. Statutes 2009 356.303

Payments to, Minn. Statutes 2009 356.42, 2009 356.47

Survivor benefits

Beneficiaries charged or convicted of causing member's death, Minn. Statutes 2009 356.406

Combined service survivor benefits, Minn. Statutes 2009 356.303

Deferred annuities, Minn. Statutes 2009 354A.35, 2009 354A.37, 2009 356.30

Definitions, Minn. Statutes 2009 356.303, 2009 356.406

Exemption from process, Minn. Statutes 2009 356.401

Generally, Minn. Statutes 2009 354A.35

Health insurance premiums, withholding, Minn. Statutes 2009 356.87

Joint and survivor annuities, Minn. Statutes 2009 354A.32, 2009 354A.35, 2009 356.46

Overpayment of benefits, subpoenas, Minn. Statutes 2009 356.401

Postretirement adjustments, Minn. Statutes 2009 354A.27, 2009 356.42

Simultaneous payment of retirement annuities, Minn. Statutes 2009 356.40

Survivors

Data, classification, disclosure, Minn. Statutes 2009 13.632

Defined, Minn. Statutes 2009 356.406

Survivor benefits, see same under this topic

Tax sheltered annuity program and fund, Minn. Statutes 2009 354A.021

Teachers, definitions, Minn. Statutes 2009 354A.011, 2009 355.01

Termination of plan or fund, Minn. Statutes 2009 356.001

Termination of teaching service

Extended leaves of absence, effect, Minn. Statutes 2009 354A.091

Proportionate retirement annuity, entitlement, Minn. Statutes 2009 354A.21

Refunds, see same under this topic

Transfer of funds, IRAP, transfers to, Minn. Statutes 2009 354B.32

Trust, establishment as, Minn. Statutes 2009 354A.021

Trustees, see Board of trustees under this topic

Unfunded actuarial accrued liability, Minn. Statutes 2009 356.215, 2009 356.22

Vesting requirements

Part-time teachers, Minn. Statutes 2009 354A.094

Portability with other retirement plans, Minn. Statutes 2009 354A.39

Service credit, see same under this topic

Violations and penalties

Employers, reporting violations, Minn. Statutes 2009 354A.12

Fiduciaries, felony violations, service prohibition, Minn. Statutes 2009 609B.177

Investment reporting, noncompliance, Minn. Statutes 2009 356.219

Members' data reports, violations, Minn. Statutes 2009 354A.12

Waivers, state aid or appropriations, withholding for investment reporting noncompliance, Minn. Statutes 2009 356.219

Wrongful discharges, Minn. Statutes 2009 356.50