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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 2009 256B.057

Contributions to, defined as income, Minn. Statutes 2009 290A.03

Nursing homes, medical assistance reimbursements, allowable plans, Minn. Statutes 2009 256B.431

403(B) plans

Assets, medical assistance eligibility, exclusion, Minn. Statutes 2009 256B.057

Nursing homes, medical assistance reimbursements, allowable plans, Minn. Statutes 2009 256B.431

School personnel, annuities, Minn. Statutes 2009 123B.02

408(k) plans, nursing homes, medical assistance reimbursements, allowable plans, Minn. Statutes 2009 256B.431

Accounting, see Accounting and bookkeeping under specific plans

Actuarial valuations, pension benefits or rights

Dissolution of marriage, Minn. Statutes 2009 518.582

Age

Mandatory retirement age, see under AGE

Unfair discriminatory practices, Minn. Statutes 2009 363A.08

Ambulance service personnel

Longevity award and incentive program, Minn. Statutes 2009 69.021, 2009 144E.40 to 2009 144E.48

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

Annuities

Attachment, exemption from, Minn. Statutes 2009 550.143, 2009 550.37, 2009 570.025, 2009 570.026

Debts owed to state, setoff exclusion, Minn. Statutes 2009 16D.16

Income and franchise taxes, Minn. Statutes 2009 290.0675

Appropriations from, Investment Board expenses, Minn. Statutes 2009 11A.07

Assets, medical assistance eligibility, exclusion, Minn. Statutes 2009 256B.057

Beneficiaries, data, classification, Minn. Statutes 2009 13.43

Benefits

Attachment, exemption from, Minn. Statutes 2009 550.143, 2009 550.37, 2009 570.025, 2009 570.026

Attorney's summary executions, exemption from, Minn. Statutes 2009 551.05

Debts owed to state, setoff exclusion, Minn. Statutes 2009 16D.16

Defined as unearned income, Minn. Statutes 2009 256J.08

Execution sale, exemption from, Minn. Statutes 2009 550.37

Garnishment, exemption from, Minn. Statutes 2009 550.143, 2009 550.37

Income and franchise taxes, Minn. Statutes 2009 290.0675

Personal property taxes, Minn. Statutes 2009 277.20, 2009 277.21

Surviving spouse benefits, Minn. Statutes 2009 518.581

Trunk highway privatization contracts, Minn. Statutes 2009 161.3203

Unemployment benefits, effect, Minn. Statutes 2009 268.085

Unfair discriminatory practices, Minn. Statutes 2009 363A.08

Construction workers insurance benefit funds, Minn. Statutes 2009 179.254 to 2009 179.257

Consultants, volunteer firefighter relief associations, Minn. Statutes 2009 424A.04

Contributions to

Employers, appropriations for, deficiencies, Minn. Statutes 2009 16A.19

Lawful gambling, exclusion, Minn. Statutes 2009 349.12, 2009 471.6151

Correctional employees

Local government employees, see LOCAL GOVERNMENT CORRECTIONAL SERVICE RETIREMENT PLAN

State employees, Minn. Statutes 2009 352.90 to 2009 352.95

Dakota County, Minn. Statutes 2009 383D.28, 2009 383D.49

Data, Minn. Statutes 2009 13.43

Deferred compensation plans

Establishment, Minn. Statutes 2009 356.24, 2009 356.25

Financial reviews, insurance or mutual fund companies, Minn. Statutes 2009 356.24

State plan, see STATE DEFERRED COMPENSATION PLAN

Defined contribution benefit plans

Minnesota Life and Health Insurance Guaranty Association coverage, exclusion, Minn. Statutes 2009 61B.19

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

Definitions

Dissolution of marriage, Minn. Statutes 2009 518.581

Property Tax Refund Act, Minn. Statutes 2009 290A.03

Disability benefits, increases, effect on health and accident insurance, Minn. Statutes 2009 62A.18

Distributions from, income and franchise taxes, exemption, Minn. Statutes 2009 290.17

DTRFA, see DULUTH TEACHERS RETIREMENT FUND ASSOCIATION (DTRFA)

Elective state officers retirement plan, Minn. Statutes 2009 352C.001, 2009 352C.10

Employee Retirement Income Security Act (ERISA)

Contracts, interest rate law, exemption, Minn. Statutes 2009 334.01

Employee welfare benefit plans, see under HEALTH AND ACCIDENT INSURANCE

Health care purchasing alliances, affiliate members, status, Minn. Statutes 2009 62T.03

Utilization review organizations, see HEALTH CARE UTILIZATION REVIEW

Employees' accumulated sick or vacation leave and severance pay supplemental plans, Minn. Statutes 2009 356.24

Endowment contracts, information returns (taxes), filing, Minn. Statutes 2009 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 2009 500.17

Governmental pension plans

Life insurance companies, accounts, valuation, Minn. Statutes 2009 61A.275

Service-based government retirement pensions, Minn. Statutes 2009 176.101

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

Highway Patrolmen's Retirement Association, Minn. Statutes 2009 352B.27, 2009 352B.29

Individual retirement annuities

Information returns (taxes), filing, Minn. Statutes 2009 289A.12

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

Interference with pension rights

Generally, Minn. Statutes 2009 363A.06

Unfair discriminatory practice, Minn. Statutes 2009 363A.08

Intermediate care facilities, medical assistance reimbursements

Allowable plans, Minn. Statutes 2009 256B.501

IRAP, see INDIVIDUAL RETIREMENT ACCOUNT PLAN (IRAP)

Job performance as basis for, Minn. Statutes 2009 181.82

Judges retirement plan, see JUDGES RETIREMENT PLAN (UJRP)

Laborer's national industrial pension fund, Minn. Statutes 2009 356.24

Legislators retirement plan, see LEGISLATORS RETIREMENT PLAN

Local government employees

Postemployment benefits, Minn. Statutes 2009 475.51, 2009 475.52, 2009 475.58

Retiree postemployment benefits, bonds for, Minn. Statutes 2009 471.6175

Local governments, bonding for, Minn. Statutes 2009 475.52

Local retirement plans or funds

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

Establishments, exceptions, Minn. Statutes 2009 356.25

Firefighters, see LOCAL FIREFIGHTER RELIEF ASSOCIATIONS

Police, see LOCAL POLICE RELIEF ASSOCIATIONS

Public employees defined contribution plan, exception, Minn. Statutes 2009 353D.10

Mandatory retirement age, see under AGE

Marital property, Minn. Statutes 2009 518.58, 2009 518.581

Members, data, classification, Minn. Statutes 2009 13.43

Military Affairs Department, Minn. Statutes 2009 352.85, 2009 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 2009 471.6151

Municipalities, bonding for, Minn. Statutes 2009 475.52

Nonresidents, Minnesota Life and Health Insurance Guaranty Association coverage, exclusion, Minn. Statutes 2009 61B.19

Notice given, dissolution of marriage, notice to former spouse, Minn. Statutes 2009 518.581

Nursing homes, medical assistance reimbursements

Allowable plans, Minn. Statutes 2009 256B.431

Operating engineers international union pension fund, Minn. Statutes 2009 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 2009 500.24

Pension plan benefits or rights, definitions, Minn. Statutes 2009 518.581

Pensions garnishment, exemption from, Minn. Statutes 2009 571.72, 2009 571.912, 2009 571.931, 2009 571.932

Personnel benefits (businesses)

Business corporations, Minn. Statutes 2009 302A.161

Limited liability companies, Minn. Statutes 2009 302A.161, 2009 322B.20

Nonprofit corporations, Minn. Statutes 2009 317A.161

Plumbers' and pipefitters' pension funds, Minn. Statutes 2009 356.24

Postretirement health care savings plan, Minn. Statutes 2009 356.24

Public employees

Defined contribution plan, see PUBLIC EMPLOYEES DEFINED CONTRIBUTION PLAN

Generally, see PUBLIC EMPLOYEES RETIREMENT ASSOCIATION (PERA)

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

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

Public retirement plans

Actuaries for

Actuarial valuations, Minn. Statutes 2009 356.215, 2009 518.582

Audits, contracts, Minn. Statutes 2009 356.214

Local government correctional service retirement plan, survivor benefits, Minn. Statutes 2009 353E.07

Local relief association consolidation accounts, duties, Minn. Statutes 2009 353A.05, 2009 353A.08, 2009 353A.09

Local relief consolidation accounts, merger, Minn. Statutes 2009 353.665

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

Minnesota State Retirement System, Minn. Statutes 2009 352.116, 2009 352.72

MSRS correctional employees retirement fund, Minn. Statutes 2009 352.93, 2009 352.931

Prior service credit purchases, Minn. Statutes 2009 356.551

Public employees retirement association, Minn. Statutes 2009 353.27, 2009 353.665, 2009 353.71

Public Employees Retirement Association, optional annuities, Minn. Statutes 2009 353.29, 2009 353.30

State patrol retirement plan, Minn. Statutes 2009 352B.08, 2009 352B.30

Teachers retirement, Saint Paul and Duluth, optional annuities, Minn. Statutes 2009 354A.12, 2009 354A.27, 2009 354A.32, 2009 354A.33, 2009 354A.41, 2009 356.214

Teachers Retirement Association, optional annuities, Minn. Statutes 2009 354.07, 2009 354.35, 2009 354.41, 2009 354.45

Attorney general, opinion given on request, Minn. Statutes 2009 8.07

Combined investment funds, participation, Minn. Statutes 2009 11A.14

Meetings by telephone or other electronic means, Minn. Statutes 2009 13D.015

Minneapolis Police Relief Association members, simultaneous coverage, Minn. Statutes 2009 423B.03

Unclaimed benefits, see ABANDONED AND UNCLAIMED PROPERTY

Qualified voluntary employee contributions

Defined as income, Minn. Statutes 2009 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 2009 58.04, 2009 58.05

Retirement accounts, defined as personal property, Minn. Statutes 2009 256J.08

Self-employed retirement plans

Contributions to, defined as income, Minn. Statutes 2009 290A.03

Simplified employee pension plans

Benefits, delinquent personal property taxes, liens or levies for, exemptions, Minn. Statutes 2009 277.20, 2009 277.21

Contributions to, defined as income, Minn. Statutes 2009 290A.03

Contributions to, income and franchise taxes, Minn. Statutes 2009 290.067

Distributions from, income and franchise taxes, exemption, Minn. Statutes 2009 290.17

State employees

Correctional employees, Minn. Statutes 2009 352.90 to 2009 352.95

General state employees retirement plan, Minn. Statutes 2009 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 2009 256B.0952

Military Affairs Department, Minn. Statutes 2009 352.85, 2009 352.951

Occupational title changes, effect on eligibility, Minn. Statutes 2009 352.91

Potential employment positions, evaluation for inclusion in retirement plan, Minn. Statutes 2009 352.91

Retirement association, continuation as general state employees retirement plans of MSRS, Minn. Statutes 2009 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 2009 352D.02

State pension aid

Ambulance service personnel longevity award and incentive state aid, Minn. Statutes 2009 69.021, 2009 144E.40

Cooper/Sams program, state aid, Minn. Statutes 2009 69.021, 2009 144E.40

Duluth Teachers Retirement Fund Association

State supplemental contribution, 1996, Minn. Statutes 2009 423A.02

State supplemental contribution, 1997, Minn. Statutes 2009 354A.12

Teacher retirement and categorical aid funding, Minn. Statutes 2009 127A.50

Fire state aid, Minn. Statutes 2009 69.011 to 2009 69.051

Firefighters relief associations

Fire state aid, Minn. Statutes 2009 69.011 to 2009 69.051

First class cities, fire insurance premium tax surcharge, Minn. Statutes 2009 297I.10

Local firefighter relief associations, amortization state aid, Minn. Statutes 2009 423A.01

Local firefighter relief associations, supplemental amortization state aid, Minn. Statutes 2009 423A.02

Volunteer firefighters lump sum supplemental benefit, state reimbursement, Minn. Statutes 2009 424A.10

Volunteer firefighters relief associations, minimum state aid, Minn. Statutes 2009 69.021, 2009 423A.01

Minneapolis employees retirement fund

Special postretirement adjustment aid, pre-1974 retirees, Minn. Statutes 2009 356.43

State contribution, Minn. Statutes 2009 422A.101

Minneapolis Teachers Retirement Fund Association

State supplemental contribution, 1993, Minn. Statutes 2009 354A.12

State supplemental contribution, 1996, Minn. Statutes 2009 423A.02

State supplemental contribution, 1997, Minn. Statutes 2009 354A.12

Teacher retirement and categorical aid funding, Minn. Statutes 2009 127A.50

Police relief associations

Local police relief associations, amortization state aid, Minn. Statutes 2009 423A.01

Local police relief associations, supplemental amortization state aid, Minn. Statutes 2009 423A.02

Police state aid, Minn. Statutes 2009 69.011 to 2009 69.051

Public Employees Retirement Association

General employer contribution rate increase, 1997, Minn. Statutes 2009 127A.49, 2009 273.1385

Saint Paul Teachers Retirement Fund Association

State supplemental contribution, 1993, Minn. Statutes 2009 354A.12

State supplemental contribution, 1996, Minn. Statutes 2009 423A.02

State supplemental contribution, 1997, Minn. Statutes 2009 354A.12

Teacher retirement and categorical aid funding, Minn. Statutes 2009 127A.50

Teachers Retirement Association

Teacher retirement and categorical aid funding, Minn. Statutes 2009 127A.50

Volunteer firefighters relief associations

Minimum state aid, Minn. Statutes 2009 69.021, 2009 423A.01

Volunteer firefighters lump sum supplemental benefit, state reimbursement, Minn. Statutes 2009 424A.10

Statutory rule against perpetuities

Nonvested property interests, Minn. Statutes 2009 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 2009 356.24, 2009 356.25

Financial reviews, insurance or mutual fund companies, Minn. Statutes 2009 356.24

Hennepin County, see HENNEPIN COUNTY SUPPLEMENTAL RETIREMENT PROGRAM

Surviving spouse benefits, Minn. Statutes 2009 518.581

Survivors, data, classification, Minn. Statutes 2009 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 2009 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 2009 363A.08

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

Volunteer firefighter relief associations, see VOLUNTEER FIREFIGHTER RELIEF ASSOCIATIONS