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Minnesota Legislature

Office of the Revisor of Statutes

TEACHERS RETIREMENT ASSOCIATION (TRA)

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

Accounting and bookkeeping

Financial and actuarial reporting practices, Minn. Statutes 2013 16A.055, 2013 356.20, 2013 356.215

Refund repayments, Minn. Statutes 2013 354.105, 2013 356.441

Accumulated contributions, abandoned amounts, disposition, Minn. Statutes 2013 356.65

Accumulated deductions, payment after death, Minn. Statutes 2013 354.47

Actuarial valuations

Alternative valuations, Minn. Statutes 2013 356.23

Copies, Minn. Statutes 2013 356A.07

Definitions, Minn. Statutes 2013 354.05, 2013 356.215

Employee/employer contributions, changes in, Minn. Statutes 2013 353.27

Financial reporting requirements, Minn. Statutes 2013 356.20

Formula program retirement annuities, Minn. Statutes 2013 354.44

Generally, Minn. Statutes 2013 356.214, 2013 356.215

Legislature, rights, Minn. Statutes 2013 356.22

Mortality tables, Minn. Statutes 2013 354.07

Optional annuities, Minn. Statutes 2013 354.35, 2013 354.45

Reports about, Minn. Statutes 2013 354.06, 2013 356.215

Supplemental actuarial valuations, Minn. Statutes 2013 356.23

Survivor benefits, Minn. Statutes 2013 354.46

Actuaries

Actuarial valuations, see same under this topic

Approved actuary, defined, Minn. Statutes 2013 354.05

Contracts, Minn. Statutes 2013 354.06, 2013 356.214

Duties, Minn. Statutes 2013 354.06, 2013 356.214

Administration building, acquisition and construction, Minn. Statutes 2013 356B.10

Administration

Costs, Minn. Statutes 2013 354.06, 2013 356.215

Executive director, duties, Minn. Statutes 2013 354.06

Proposed legislation, Minn. Statutes 2013 356B.05

Rulemaking, generally, Minn. Statutes 2013 354.07

Administrative services, consolidation with other pension plans, reports about, Minn. Statutes 2013 356B.10

Age of retirement

Combined service disability benefits, Minn. Statutes 2013 356.302

Early retirement, Minn. Statutes 2013 354.35

Generally, Minn. Statutes 2013 354.44

Normal retirement age

Defined, Minn. Statutes 2013 353.01, 2013 354.05, 2013 354.35, 2013 354A.011

Social Security Act, compliance, Minn. Statutes 2013 356.403, 2013 356.82

Part-time teachers, Minn. Statutes 2013 354.66

Proportionate retirement annuities, Minn. Statutes 2013 356.32

Survivor benefits, Minn. Statutes 2013 354.46

Annuities

Abandoned amounts, disposition, Minn. Statutes 2013 356.65

Assignment, Minn. Statutes 2013 354.10

Automatic deposit, Minn. Statutes 2013 356.401

Bounce back annuities, Minn. Statutes 2013 354.45

Combined service annuities, Minn. Statutes 2013 356.30

Creditors remedies, use prohibited, Minn. Statutes 2013 354.10

Deferred annuities, see same under this topic

Early retirement, see same under this topic

Exemption from process, Minn. Statutes 2013 356.401

Formula program retirement annuities, Minn. Statutes 2013 354.44

Joint and survivor annuities, Minn. Statutes 2013 354.45 to 2013 354.46, 2013 356.46

Normal retirement annuities, see Retirement annuities under this topic

Optional annuities, see same under this topic

Overpayment, Minn. Statutes 2013 354.06, 2013 354.10

Payment, Minn. Statutes 2013 354.06, 2013 354.44, 2013 356.40

Proportionate retirement annuities, Minn. Statutes 2013 356.32

Qualified annuities, using for refund repayments, Minn. Statutes 2013 354.105, 2013 356.441

Repayment, wrongful discharges, Minn. Statutes 2013 356.50

Retirement annuities, see same under this topic

Supplemental retirement annuity, Minn. Statutes 2013 354.58

Appeals procedure, Minn. Statutes 2013 356.96

Appropriations to

State aid rededication, Minn. Statutes 2013 354.71

Withholding, investment reporting noncompliance, Minn. Statutes 2013 356.219

Approvals by

Benefit payments, Minn. Statutes 2013 354.07, 2013 354.48

Generally, Minn. Statutes 2013 354.07

Interim superintendents, earnings limitation exemption, Minn. Statutes 2013 354.44

Investment Board, sales of securities, Minn. Statutes 2013 354.06

Nontraditional schedules, service credit, Minn. Statutes 2013 354.091

Assets

Definitions, Minn. Statutes 2013 356.215

Investment diversification, Minn. Statutes 2013 356A.06

Limitations on use, Minn. Statutes 2013 356.63

Market valuation method, Minn. Statutes 2013 356.215

Title, holding, Minn. Statutes 2013 356A.06

Transfer from MTRFA, Minn. Statutes 2013 354.70

Assignments, annuities or benefits, Minn. Statutes 2013 354.10

Assistant executive directors, Minn. Statutes 2013 354.06

Attachment, annuities or benefits, exemption, Minn. Statutes 2013 354.10

Attorney general, counsel for, Minn. Statutes 2013 354.07

Audits and examinations

Field audits, Minn. Statutes 2013 354.06

Financial reporting requirements, Minn. Statutes 2013 356.20

Retirement annuities, computation, Minn. Statutes 2013 354.44

Basic members

Contributions, Minn. Statutes 2013 354.42

Formula program retirement annuities, Minn. Statutes 2013 354.44

Military or uniformed service, service credit, Minn. Statutes 2013 354.53

Postretirement adjustments, Minn. Statutes 2013 356.42

Retirement annuities, computation for combined service, Minn. Statutes 2013 354.33

Supplementary disability benefits, Minn. Statutes 2013 354.48

Survivor benefits, see same under this topic

Beneficiaries

Changes or revocation, Minn. Statutes 2013 354.10

Data, classification, Minn. Statutes 2013 13.63

Death, Minn. Statutes 2013 354.10

Designation procedure, Minn. Statutes 2013 354.05

Payments to, Minn. Statutes 2013 354.45 to 2013 354.47, 2013 356.001, 2013 356.42

Benefits

Abandoned amounts, disposition, Minn. Statutes 2013 356.65

Armed forces members, active service, Minn. Statutes 2013 43A.183

Assignment, Minn. Statutes 2013 354.10

Automatic deposit, Minn. Statutes 2013 356.401

Benefit provisions summary, Minn. Statutes 2013 356A.07

Calculation upon transfer from MTRFA, Minn. Statutes 2013 354.70

Charter school teachers, Minn. Statutes 2013 124D.10

Combined service benefits, Minn. Statutes 2013 356.302, 2013 356.303

Creditors remedies, use prohibited, Minn. Statutes 2013 354.10

Definitions, Minn. Statutes 2013 354.05, 2013 356A.01

Direct payment to public long-term care facilities, Minn. Statutes 2013 354.10

Disability benefits, see same under this topic

Distribution, notice, Minn. Statutes 2013 356.001

Eligible rollover distributions, Minn. Statutes 2013 356.635

Exemption from process, Minn. Statutes 2013 356.401

Fiduciaries, duties, Minn. Statutes 2013 356A.02

Increases, Minn. Statutes 2013 354.55

Internal Revenue Code compliance, Minn. Statutes 2013 356.635

Maximum benefit limitations, Minn. Statutes 2013 356.611

Members' nonforfeitable interest, Minn. Statutes 2013 356.001

Overpayment, Minn. Statutes 2013 354.06, 2013 354.10

Payment, Minn. Statutes 2013 354.06, 2013 354.07, 2013 354.44, 2013 356.40

Reduced benefits option, Minn. Statutes 2013 354.55

Subpoena authority, Minn. Statutes 2013 356.401

Supplementary disability benefits, Minn. Statutes 2013 354.48

Survivor benefits, see same under this topic

Termination of plan or fund, procedures, Minn. Statutes 2013 356.001

Termination or denial, Minn. Statutes 2013 356.96

Board of trustees

Designation by, depositories for assets not held by custodian banks, Minn. Statutes 2013 356A.06

Duties and powers, Minn. Statutes 2013 354.06, 2013 354.07

Generally, Minn. Statutes 2013 354.06

Members

Coordinated members, restriction, Minn. Statutes 2013 354.41

Defined as fiduciaries, Minn. Statutes 2013 356A.02

Election of, Minn. Statutes 2013 354.06, 2013 354.07

Employees, Minn. Statutes 2013 354.41

Fiduciaries, see same under this topic

Generally, Minn. Statutes 2013 354.06

Teachers union representatives, Minn. Statutes 2013 354.41

Open meetings, Minn. Statutes 2013 356A.08

Bounce back annuities, Minn. Statutes 2013 354.45

Breach of fiduciary duty

Cofiduciaries, liability, Minn. Statutes 2013 356A.10

Generally, Minn. Statutes 2013 356A.09

Indemnification, Minn. Statutes 2013 356A.11

Lawsuits, Minn. Statutes 2013 356A.12

Budgets, reports about, Minn. Statutes 2013 354.06

Building, bonds for, revenue obligations, contract claims, Minn. Statutes 2013 3.751

Buybacks

Leaves of absence, authorized, Minn. Statutes 2013 354.72

Prior service credit, Minn. Statutes 2013 356.30

Refund repayments, Minn. Statutes 2013 354.50

Service credit, wrongful discharges, Minn. Statutes 2013 356.50

Service credit purchase procedures, strike periods, Minn. Statutes 2013 354.72

Bylaws

Defined as plan documents, Minn. Statutes 2013 356A.01

Generally, Minn. Statutes 2013 354.07

Certificates and certification

Economic interest statements, list of filings, Minn. Statutes 2013 356A.06

Funds available for investment, Minn. Statutes 2013 11A.23, 2013 354.06, 2013 354.07

Payroll deductions, shortages, Minn. Statutes 2013 354.51

Certifying to

Disability benefit applicants, employment status, Minn. Statutes 2013 354.48

Interim superintendents, earnings limitation exemption, Minn. Statutes 2013 354.44

Leaves of absence, Minn. Statutes 2013 354.092 to 2013 354.096

Optional annuity beneficiaries, death, Minn. Statutes 2013 354.45

Certiorari, appeals of benefit termination or denial, Minn. Statutes 2013 356.96

Charter school teaching service, coverage, Minn. Statutes 2013 354.05

Chief administrative officer, duties, see Executive director under this topic

Child support, income withholding, Minn. Statutes 2013 354.10

Cofiduciaries, Minn. Statutes 2013 356A.01, 2013 356A.10, 2013 356A.12

Combined service annuities, Minn. Statutes 2013 356.30

Combined service disability benefits, Minn. Statutes 2013 356.302

Combined service survivor benefits, Minn. Statutes 2013 356.303

Compensation and salaries

Annual base salary, Minn. Statutes 2013 354.05, 2013 354.52

Armed forces members, active service, salary differential, Minn. Statutes 2013 43A.183

Average salary, defined, Minn. Statutes 2013 354.44

Covered salary, limitations, Minn. Statutes 2013 354.41

Definitions, Minn. Statutes 2013 354.05, 2013 354.44

Directors, trustees, Minn. Statutes 2013 354.06

Fiduciaries, Minn. Statutes 2013 356A.06, 2013 356A.08

Independent contractors, Minn. Statutes 2013 354.06

Monthly base salary, Minn. Statutes 2013 354.091

Consolidation of Minneapolis Teachers Retirement Fund Association, Minn. Statutes 2013 354.70

Contested cases

Adverse determination of eligibility, benefits, or other rights, Minn. Statutes 2013 356A.07

Appeals of benefit termination or denial, Minn. Statutes 2013 356.96

Continuing education, fiduciaries, Minn. Statutes 2013 356A.13

Contracts and agreements

Administration building, acquisition and construction, Minn. Statutes 2013 356B.10

Electronic data processing services, Minn. Statutes 2013 354.07

Generally, Minn. Statutes 2013 354.06

Revenue obligations, retirement system building, Minn. Statutes 2013 3.751

Contributions to more than one public retirement plan

Restrictions, Minn. Statutes 2013 354.094

Retirement age, Minn. Statutes 2013 353.01

Coordinated members

Contributions, Minn. Statutes 2013 354.41, 2013 354.42

Coverage, Minn. Statutes 2013 354.39

Formula program retirement annuities, Minn. Statutes 2013 354.44

Generally, Minn. Statutes 2013 354.41

Military or uniformed service, service credit, Minn. Statutes 2013 354.53

Optional accelerated retirement annuity, Minn. Statutes 2013 354.35

Postretirement adjustments, Minn. Statutes 2013 356.42

Retirement annuities, computation for combined service, Minn. Statutes 2013 354.33

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

Coverage errors, correction, Minn. Statutes 2013 356.99

Covered employees, referendum, Medicare coverage, Minn. Statutes 2013 355.095

Covered governmental entity

Defined, Minn. Statutes 2013 356A.01

Duties, see Employers under this topic

Creditors remedies, annuities or benefits, use prohibited, Minn. Statutes 2013 354.10

Credits to, abandoned contributions, annuities, or benefits, Minn. Statutes 2013 356.65

Custodian bank accounts, establishment, Minn. Statutes 2013 356.001

Data

Access, marriage dissolution actions, Minn. Statutes 2013 356.49

Classification, Minn. Statutes 2013 13.63

Death of member, Minn. Statutes 2013 354.471

Decedents estates, payments to, Minn. Statutes 2013 354.10, 2013 354.45 to 2013 354.47, 2013 356.42

Dedicated fund, uses, Minn. Statutes 2013 356.63

Deferred annuities

Augmentation, Minn. Statutes 2013 354.55, 2013 354B.26, 2013 354D.04, 2013 356.30

Eligibility, Minn. Statutes 2013 354.49

Generally, Minn. Statutes 2013 354.55

Survivor benefits, Minn. Statutes 2013 354.46

Deferred compensation, see STATE DEFERRED COMPENSATION PLAN

Definitions

Actuarial valuations, Minn. Statutes 2013 356.215

Benefits, Minn. Statutes 2013 356A.01, 2013 356A.06

Correction of coverage errors, Minn. Statutes 2013 356.99

Generally, Minn. Statutes 2013 354.05

Loss of survivor benefits, Minn. Statutes 2013 356.406

Public Employees Retirement Association, Minn. Statutes 2013 353.01

Public pension fiduciary responsibility, Minn. Statutes 2013 356A.01

Social Security law, Minn. Statutes 2013 355.01

Teachers retirement, St. Paul, and Duluth, Minn. Statutes 2013 354A.011

Dependent children

Defined, Minn. Statutes 2013 354.05

Survivor benefits, see same under this topic

Depositories, designation, Minn. Statutes 2013 356A.06

Disability benefits

Combined service disability benefits, Minn. Statutes 2013 356.302

Definitions, Minn. Statutes 2013 354.05

Generally, Minn. Statutes 2013 354.48

Health insurance premiums, withholding, Minn. Statutes 2013 356.87

Increases, Minn. Statutes 2013 354.55

Medical examinations, Minn. Statutes 2013 354.07, 2013 354.48

Medical leave, payment during, Minn. Statutes 2013 354.095

Offsets, Minn. Statutes 2013 176.021, 2013 354.48

Postretirement adjustments, Minn. Statutes 2013 354.48, 2013 356.42

Postretirement interest rate adjustments, Minn. Statutes 2013 354.55, 2013 356.215

Supplemental needs trusts, Minn. Statutes 2013 356.465

Survivor benefits, see same under this topic

Wrongful discharges, effect on, Minn. Statutes 2013 356.50

Disclosure

Actuarial valuations, Minn. Statutes 2013 356.215

Fiduciaries, Minn. Statutes 2013 356A.03, 2013 356A.06

Financial reporting requirements, Minn. Statutes 2013 356.20

Dissolution of marriage

Division of property, Minn. Statutes 2013 354.10

Optional annuities, revocation, Minn. Statutes 2013 356.48

Retirement benefits or rights, information regarding, Minn. Statutes 2013 356.49

Division of plan, based on election or nonelection of Social Security coverage, Minn. Statutes 2013 355.091

Early retirement

Actuarial reduction, Minn. Statutes 2013 352.116

Actuarial valuations, Minn. Statutes 2013 353.30

Age, Minn. Statutes 2013 354.35

Annuities, permanent increase, Minn. Statutes 2013 354.44

Combined service, Minn. Statutes 2013 353.71

Coordinated benefits, Minn. Statutes 2013 354A.31

Eligibility, Minn. Statutes 2013 353.30

Formula program retirement annuities, Minn. Statutes 2013 354.44

Optional accelerated retirement annuity, Minn. Statutes 2013 354.35

Retirement benefit accrual rate increase, Minn. Statutes 2013 354.44, 2013 356.315

Rule of 90, Minn. Statutes 2013 354.44

Economic interest statements, fiduciaries, Minn. Statutes 2013 356A.06

Election of participation, Minnesota State Colleges and Universities faculty, Minn. Statutes 2013 354B.21

Electronic data processing services, Minn. Statutes 2013 354.07

Employee contributions

Changes in, Minn. Statutes 2013 353.27

Charter school teachers, Minn. Statutes 2013 124D.10

Coordinated members, Minn. Statutes 2013 354.41, 2013 354.42

Deficiencies, recovery, Minn. Statutes 2013 354.512

Employers, pick up after 1982, Minn. Statutes 2013 356.62

Extended leaves of absence, Minn. Statutes 2013 354.094

Family leave, Minn. Statutes 2013 354.096

Federal compensation limits, Minn. Statutes 2013 356.611

Generally, Minn. Statutes 2013 354.42

Medical leave, Minn. Statutes 2013 354.095

Military or uniformed service, service credit, Minn. Statutes 2013 354.53

Parenting leave, Minn. Statutes 2013 354.093

Part-time teachers, Minn. Statutes 2013 354.66

Payroll deductions, see same under this topic

Reemployed retirees, Minn. Statutes 2013 354.444

Reports about, Minn. Statutes 2013 354.42, 2013 356.62

Sabbatical leave, Minn. Statutes 2013 354.092

Shortages, Minn. Statutes 2013 354.41, 2013 354.51

Wrongful discharges, service credit, Minn. Statutes 2013 356.50

Employees of the retirement plan

Appointment, Minn. Statutes 2013 354.06

Defined as teachers, Minn. Statutes 2013 354.05

In-service training, Minn. Statutes 2013 354.06

Indemnification, breach of fiduciary duty, Minn. Statutes 2013 356A.11

Memberships, board of trustees, Minn. Statutes 2013 354.41

Employees, see Members under this topic

Employer contributions

Changes in, Minn. Statutes 2013 353.27

Charter school teachers, Minn. Statutes 2013 124D.10

Coordinated members, Minn. Statutes 2013 354.41, 2013 354.42

Deficiencies, recovery, Minn. Statutes 2013 354.512

Extended leaves of absence, Minn. Statutes 2013 354.094

Failure to remit, state aid reduction, Minn. Statutes 2013 354.52

Family leave, Minn. Statutes 2013 354.096

Generally, Minn. Statutes 2013 354.42

Individual retirement account plan participants, Minn. Statutes 2013 354D.04

Medical leave, Minn. Statutes 2013 354.095

Medicare coverage, Minn. Statutes 2013 355.095

Military or uniformed service, service credit, Minn. Statutes 2013 354.53

Parenting leave, Minn. Statutes 2013 354.093

Part-time teachers, Minn. Statutes 2013 354.66

Rate changes, school aid adjustments due to, Minn. Statutes 2013 127A.50

Rate revisions, Minn. Statutes 2013 354.42, 2013 354.435

Reports about, Minn. Statutes 2013 354.42

Sabbatical leave, Minn. Statutes 2013 354.092

School district accounts, transfers for, Minn. Statutes 2013 123B.79

Sufficiency/deficiency determination, Minn. Statutes 2013 354.435

Wrongful discharges, service credit, Minn. Statutes 2013 356.50

Employers

Agreements by, extended leaves of absence, Minn. Statutes 2013 354.094

Benefit provision summaries, duties, Minn. Statutes 2013 356A.07

Certificates and certification, Minn. Statutes 2013 354.092 to 2013 354.096, 2013 354.48

Contributions, see Employer contributions under this topic

Dissolution, allocation of receivables, Minn. Statutes 2013 356.98

Payments by, prior service credit purchases, Minn. Statutes 2013 356.551

Payroll deductions, shortages, Minn. Statutes 2013 354.51

Publications and election ballots, distribution to members, Minn. Statutes 2013 354.07

Reports given, Minn. Statutes 2013 354.092, 2013 354.52, 2013 356.50, 2013 356.62

Reports received, financial reports, Minn. Statutes 2013 356.20

Exclusions from coverage, Minn. Statutes 2013 354.41

Execution (creditors remedies), annuities or benefits, exemption, Minn. Statutes 2013 354.10

Executive director

Benefit termination or denial, appeals, Minn. Statutes 2013 356.96

Compensation and salaries

Compensation Council, duties, Minn. Statutes 2013 15A.082

Expense allowance, Minn. Statutes 2013 15A.081

Salary range, Minn. Statutes 2013 15A.01, 2013 15A.0815, 2013 15A.13

Salary recommendations, Minn. Statutes 2013 15A.0815

Definitions, Minn. Statutes 2013 356A.01, 2013 356A.02

Fiduciaries, see same under this topic

Generally, Minn. Statutes 2013 354.06

Memberships, Minn. Statutes 2013 11A.08

Prior service credit purchases, duties, Minn. Statutes 2013 356.551

Retirement, Minn. Statutes 2013 352D.02

Experience studies, Minn. Statutes 2013 354.06, 2013 356.214, 2013 356.215

Extended leaves of absence, Minn. Statutes 2013 136F.43, 2013 354.094

Family leave, generally, Minn. Statutes 2013 354.096

Fiduciaries

Activities, generally, Minn. Statutes 2013 356A.02

Assets, title, Minn. Statutes 2013 356A.06

Board of trustees, duties, Minn. Statutes 2013 354.06

Breach of conduct or duties, Minn. Statutes 2013 356A.09 to 2013 356A.12

College and university treasurers, duties, Minn. Statutes 2013 354.52

Compensation and salaries, Minn. Statutes 2013 356A.06, 2013 356A.08

Continuing education, Minn. Statutes 2013 356A.13

County treasurers, duties, Minn. Statutes 2013 354.52

Definitions, Minn. Statutes 2013 356A.01

Direct or indirect profits, Minn. Statutes 2013 356A.06

Disclosure, Minn. Statutes 2013 356A.03, 2013 356A.06

Duties, Minn. Statutes 2013 354.52, 2013 356A.02, 2013 356A.04, 2013 356A.05

Economic interest statements, Minn. Statutes 2013 356A.06

Executive director, duties, Minn. Statutes 2013 354.06

Felony violations, documentation, service prohibition, Minn. Statutes 2013 356A.03, 2013 609B.177

Generally, Minn. Statutes 2013 356A.01 to 2013 356A.13

Investment of funds, see same under this topic

Management and Budget Department, duties, Minn. Statutes 2013 354.52

Prohibited transactions, Minn. Statutes 2013 356A.06

School district treasurers, duties, Minn. Statutes 2013 354.52

Service of process on, Minn. Statutes 2013 356A.12

Standard of conduct, Minn. Statutes 2013 356A.04

Filing with

Beneficiaries, designation of, Minn. Statutes 2013 354.05

Disability benefit applications, Minn. Statutes 2013 354.48

Interim superintendents, earnings limitation exemption, application, Minn. Statutes 2013 354.44

Optional annuities, revocation, Minn. Statutes 2013 356.48

Part-time teaching agreements, Minn. Statutes 2013 354.66

Postretirement adjustments, Minn. Statutes 2013 356.42

Reduced benefits option, applications, Minn. Statutes 2013 354.55

Retirement annuity applications, Minn. Statutes 2013 354.35, 2013 354.44, 2013 354.444, 2013 356.32

Survivor benefits, Minn. Statutes 2013 354.46

Financial reports

Alternative reports, Minn. Statutes 2013 356.23

Copies, distribution, Minn. Statutes 2013 356.20, 2013 356A.07

Requirements, generally, Minn. Statutes 2013 356.20

Fines

Late reports or noncompliance, Minn. Statutes 2013 354.52

Reduction, Minn. Statutes 2013 354.06

Fiscal year, Minn. Statutes 2013 354.05

Former members

Marriage dissolution actions, information requirements, Minn. Statutes 2013 356.49

Reemployment following termination, improved benefits, eligibility, Minn. Statutes 2013 354.44

Retirees resuming teaching service, coverage limitations, Minn. Statutes 2013 352.05

Forms

Annuities or benefits, Minn. Statutes 2013 354.10, 2013 354.44

Beneficiaries, Minn. Statutes 2013 354.05, 2013 354.10

Interim superintendents, earnings limitation exemption, application, Minn. Statutes 2013 354.44

Leaves of absence, certification, Minn. Statutes 2013 354.092 to 2013 354.096

Postretirement adjustments, optional payment schedule, Minn. Statutes 2013 356.42

Postretirement reemployment income report, Minn. Statutes 2013 354.52

Reemployment earnings limitation, excess amounts, Minn. Statutes 2013 356.47

Retirement annuity applications, Minn. Statutes 2013 354.35, 2013 354.44, 2013 356.32

Survivor benefits, Minn. Statutes 2013 354.46

Transfer of funds, IRAP, Minn. Statutes 2013 354B.23

Formula program

Coverage, generally, Minn. Statutes 2013 354.146

Disability benefits, computation, Minn. Statutes 2013 354.48

Generally, Minn. Statutes 2013 354.44

Refunds, see same under this topic

Formula service credit, adjustments, Minn. Statutes 2013 354.53

Full funding, established dates for, Minn. Statutes 2013 356.215

Funds and accounts

Custodian bank accounts, Minn. Statutes 2013 356.001

School district accounts, transfers, Minn. Statutes 2013 123B.79

Variable account accumulations, refund repayments, Minn. Statutes 2013 354.50

Garnishment, annuities or benefits, exemption, Minn. Statutes 2013 354.10

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

Governing body rules and policies, defined as plan documents, Minn. Statutes 2013 356A.01

Governmental subdivisions, duties, see Employers under this topic

Grievance awards, exclusion from salary, Minn. Statutes 2013 354.05

Guardians of minors, payments to, survivor benefits for dependent children, Minn. Statutes 2013 354.46

Hearings, appeals of benefit termination or denial, Minn. Statutes 2013 356.96

In-service training, Minn. Statutes 2013 354.06

Insurance, public employees insurance program, Minn. Statutes 2013 43A.316, 2013 356.87

Interest rates

Actuarial valuations, Minn. Statutes 2013 356.215

Deferred annuities augmentation, Minn. Statutes 2013 354.55

Employee contributions, shortages, Minn. Statutes 2013 354.41, 2013 354.51

Extended leaves of absence, late payments, Minn. Statutes 2013 354.094

Forfeited service, refund repayments, Minn. Statutes 2013 356.44

Medical leave, Minn. Statutes 2013 354.095

Military or uniformed service, service credit, Minn. Statutes 2013 354.53

Past due amounts, Minn. Statutes 2013 354.52

Payments after death, Minn. Statutes 2013 354.47

Postretirement adjustments, Minn. Statutes 2013 354.55, 2013 356.215

Reduction, Minn. Statutes 2013 354.06

Reemployment earnings limitation, excess amounts, Minn. Statutes 2013 356.47

Refund repayments, Minn. Statutes 2013 354.50

Refunds, Minn. Statutes 2013 354.42, 2013 354.47, 2013 354.49

Investigations, benefit applications and claims, Minn. Statutes 2013 354.07, 2013 354.48

Investment Board, duties, Minn. Statutes 2013 11A.23, 2013 354.06, 2013 354.07

Investment of funds

Annual interest earnings, distribution formula, Minn. Statutes 2013 354.07

Available funds, certification, Minn. Statutes 2013 354.06

Fiduciaries, duties, Minn. Statutes 2013 356A.02, 2013 356A.06

Investment expenses, defined, Minn. Statutes 2013 356.215

Policy statement, Minn. Statutes 2013 356.219

Reports about, Minn. Statutes 2013 356.219

Requirements, generally, Minn. Statutes 2013 356A.06

Securities, sales, Minn. Statutes 2013 354.06

Teachers retirement fund, Minn. Statutes 2013 354.42

Joint and survivor annuities

Accrual, Minn. Statutes 2013 354.46

Generally, Minn. Statutes 2013 354.45

Mandatory, Minn. Statutes 2013 356.46

Survivor benefits, modification, Minn. Statutes 2013 354.46

Lawsuits

Attorney general, duties, Minn. Statutes 2013 354.07

Breach of fiduciary duty, Minn. Statutes 2013 356A.12

Venue, Minn. Statutes 2013 354.07

Leaves of absence

Annuities, Minn. Statutes 2013 354.55

Armed forces members, active service, salary differential, Minn. Statutes 2013 43A.183

Buybacks, Minn. Statutes 2013 354.72

Extended leave, Minn. Statutes 2013 136F.43, 2013 354.094

Family leave, Minn. Statutes 2013 354.096

Maternity leave, Minn. Statutes 2013 354.093

Medical leave, Minn. Statutes 2013 354.095

Military service leave of absence, see same under this topic

Parenting leave, Minn. Statutes 2013 354.093

Sabbatical leave, Minn. Statutes 2013 354.092

Legal advisor, Minn. Statutes 2013 354.07

Legal settlements, exclusion from salary, Minn. Statutes 2013 354.05

Legislative proposals, Minn. Statutes 2013 356B.05

Liability

Cofiduciaries, Minn. Statutes 2013 356A.10

Transfer from MTRFA, Minn. Statutes 2013 354.70

Unfunded actuarial accrued liability, Minn. Statutes 2013 356.215, 2013 356.22

Limitation year, Minn. Statutes 2013 356.611

Lump sum payments, Minn. Statutes 2013 356.47

Mail and mailing

Benefit distribution notice, Minn. Statutes 2013 356.001

Retirement annuities, Minn. Statutes 2013 356.46

Management

Requirements, Minn. Statutes 2013 354.06

Rulemaking, generally, Minn. Statutes 2013 354.07

Maternity leave, Minn. Statutes 2013 354.093

Medical advisor, duties, Minn. Statutes 2013 354.48

Medical leave, Minn. Statutes 2013 354.095

Meetings, see OPEN MEETING LAW

Members

Actuarial valuations, Minn. Statutes 2013 356.215

Basic members, see same under this topic

Board of directors, approval, Minn. Statutes 2013 354.07

Charter school teachers, Minn. Statutes 2013 124D.10

Contributions, see Employee contributions under this topic

Coordinated members, see same under this topic

Data reporting requirements, Minn. Statutes 2013 354.52

Death caused by surviving beneficiary, loss of survivor benefits, Minn. Statutes 2013 356.406

Death without survivors, Minn. Statutes 2013 354.471

Definitions, Minn. Statutes 2013 354.05, 2013 356A.01

Education district employees, Minn. Statutes 2013 123A.17

Eligibility, generally, Minn. Statutes 2013 354.41

Employment condition, Minn. Statutes 2013 354B.22

Exceptions, Minn. Statutes 2013 354.05

Exclusion by other plans, Minn. Statutes 2013 353.01, 2013 354A.011

Exclusions from coverage, Minn. Statutes 2013 354.41

Individual retirement account plan, election of participation, Minn. Statutes 2013 354D.02, 2013 354D.04

Loss of survivor benefits, Minn. Statutes 2013 356.406

Marriage dissolution actions, information requirements, Minn. Statutes 2013 356.49

MnSCU part-time employees, restrictions, Minn. Statutes 2013 354B.21

Notice received, Minn. Statutes 2013 356.001

Part-time teachers, Minn. Statutes 2013 354.05, 2013 354.44, 2013 354.66

Payments by, prior service credit purchases, Minn. Statutes 2013 356.551

Payments to, benefit distribution upon plan termination, Minn. Statutes 2013 356.001

Remarriage, effect on survivor benefits, Minn. Statutes 2013 356.407

Reports received, Minn. Statutes 2013 356.20, 2013 356.47, 2013 356.62, 2013 356A.07

Retirement annuities, Minn. Statutes 2013 354.55

Signatures, Minn. Statutes 2013 354.05

Striking members, service credit buyback authorized, Minn. Statutes 2013 354.05

Substitute teachers, Minn. Statutes 2013 354.06, 2013 354.094, 2013 354.44, 2013 354.66

Termination of membership, conditions resulting in, Minn. Statutes 2013 354.49

Transfer from MTRFA, Minn. Statutes 2013 354.70

Military or uniformed service credit, Minn. Statutes 2013 354.543

Minneapolis Teachers Retirement Fund Association, former members

Allowable service, defined, Minn. Statutes 2013 354.05

Annuities, computation, Minn. Statutes 2013 354.44

Benefits, Minn. Statutes 2013 354.70, 2013 354A.41

Default coverage, Minn. Statutes 2013 354B.21

Prior service credit, Minn. Statutes 2013 354.05

State pension aid, Minn. Statutes 2013 354.436

Transfer to Teachers Retirement Association, Minn. Statutes 2013 354.70

Normal retirement annuities, see Retirement annuities under this topic

Office space, providing for, Minn. Statutes 2013 354.06

Optional accelerated retirement annuity, Minn. Statutes 2013 354.35

Optional annuities

Accelerated annuity, Minn. Statutes 2013 354.35

Definitions, Minn. Statutes 2013 354.05

Disability benefits, see same under this topic

Generally, Minn. Statutes 2013 354.45

Information summaries, distribution, Minn. Statutes 2013 356.46

Joint and survivor annuities, Minn. Statutes 2013 354.45 to 2013 354.46, 2013 356.46

Revocation, Minn. Statutes 2013 356.48

Supplemental needs trusts, Minn. Statutes 2013 356.465

Parenting leave, prior service credit purchase, authorization, Minn. Statutes 2013 354.093

Part-time teachers

Generally, Minn. Statutes 2013 354.66

Retirees serving as, Minn. Statutes 2013 354.44

Technical college teachers, coverage restrictions, Minn. Statutes 2013 354.05

Payments by

Allowable expenses, Minn. Statutes 2013 356.001

Benefit distribution upon plan termination, Minn. Statutes 2013 356.001

Fiduciaries, duties, Minn. Statutes 2013 356A.02

Generally, Minn. Statutes 2013 354.06, 2013 354.07

Health insurance premiums, Minn. Statutes 2013 356.87

Payments to

Amortization state aid requirements, Minn. Statutes 2013 423A.02

Deficiencies, recovery, Minn. Statutes 2013 354.512

Health insurance, administrative expenses, Minn. Statutes 2013 356.87

Past due amounts, interest, Minn. Statutes 2013 354.52

Payroll deductions, Minn. Statutes 2013 354.41

Rulemaking, generally, Minn. Statutes 2013 354.07

Payroll deductions

Coordinated members, Minn. Statutes 2013 354.41

Employee contributions, generally, Minn. Statutes 2013 354.42

Employers, duties, Minn. Statutes 2013 354.52

Erroneous deductions, refunds, Minn. Statutes 2013 354.42

Reports about, Minn. Statutes 2013 354.52

Sabbatical leave, Minn. Statutes 2013 354.092

Shortages, Minn. Statutes 2013 354.51

Petitions to, board of trustees, candidates, endorsements, Minn. Statutes 2013 354.06

Plan documents, summaries, and reports, copies to members, Minn. Statutes 2013 356A.07

Portability with other retirement plans

Legislators retirement plan, Minn. Statutes 2013 3A.12

Minnesota State Retirement System, Minn. Statutes 2013 352.72

Public Employees Retirement Association, Minn. Statutes 2013 353.71

State Patrol retirement fund, Minn. Statutes 2013 352B.30

Teachers retirement, Saint Paul and Duluth, Minn. Statutes 2013 354A.39

Unclassified employees retirement plan, Minn. Statutes 2013 352D.085, 2013 352D.12

Vesting portability, Minn. Statutes 2013 354.60

Postretirement adjustments

Disability benefits, Minn. Statutes 2013 354.48

Eligibility for, Minn. Statutes 2013 354.35, 2013 354.44

Generally, Minn. Statutes 2013 356.415, 2013 356.42

Interest rates, Minn. Statutes 2013 354.55, 2013 356.215

Lump-sum payments, conversion to monthly annuity, Minn. Statutes 2013 356.431

Survivor benefits, Minn. Statutes 2013 354.46

Power of attorney, Minn. Statutes 2013 354.10

Prior service contributions, transfer to unclassified employees retirement plan, Minn. Statutes 2013 352D.12

Prior service credit

Generally, Minn. Statutes 2013 354.51

Purchases

Charter school teaching service, see same under this topic

Generally, Minn. Statutes 2013 356.551

Leaves of absence, Minn. Statutes 2013 354.72

Pretax transfers, Minn. Statutes 2013 354.105

Reserves requirements, Minn. Statutes 2013 356.30

Strike periods, Minn. Statutes 2013 354.72

Proportionate retirement annuities, Minn. Statutes 2013 356.32

Public employees insurance program, Minn. Statutes 2013 43A.316, 2013 356.87

Public pension facilities, acquisition and construction, Minn. Statutes 2013 356B.10

Publication by, Minn. Statutes 2013 354.07

Purpose, Minn. Statutes 2013 356.001

Receipts given, payroll deductions, Minn. Statutes 2013 354.52

Recommendations by, proposed legislation, Minn. Statutes 2013 356B.05

Records and record keeping

Appeals of benefit termination or denial, Minn. Statutes 2013 356.96

Executive director, duties, Minn. Statutes 2013 354.06

Fiduciaries, duties, Minn. Statutes 2013 356A.02

Generally, Minn. Statutes 2013 354.07

Governing effect, Minn. Statutes 2013 354.64

Investments, liquidity documentation, Minn. Statutes 2013 356A.06

Optional annuities, Minn. Statutes 2013 354.35, 2013 354.45

Reemployment earnings limitation, excess amounts, Minn. Statutes 2013 356.47

Transfer from MTRFA, Minn. Statutes 2013 354.70

Reemployment earnings limitation

Coordinated members, Minn. Statutes 2013 354.41

Excess amounts, disposition and payment, Minn. Statutes 2013 356.47

Exemptions, Minn. Statutes 2013 354.445

Generally, Minn. Statutes 2013 354.44

Refunds

Application for, Minn. Statutes 2013 354.49

Automatic deposit, Minn. Statutes 2013 356.401

Eligibility, Minn. Statutes 2013 354.49

Erroneous payroll deductions, Minn. Statutes 2013 354.42

Guaranteed refund annuity, Minn. Statutes 2013 354.45

Interest rates, Minn. Statutes 2013 354.42, 2013 354.49

Membership termination, Minn. Statutes 2013 354.49

Minnesota State Retirement System, Minn. Statutes 2013 352.22

Payment, Minn. Statutes 2013 354.06, 2013 354.49

Post-1973 members or retirees, option, Minn. Statutes 2013 354.55

Repayment to

Combined service annuities, Minn. Statutes 2013 356.30

Forfeited service credit, Minn. Statutes 2013 356.44

Generally, Minn. Statutes 2013 354.50

Individual retirement accounts, using, Minn. Statutes 2013 356.441

Legislators retirement plan, Minn. Statutes 2013 3A.12

Minnesota State Retirement System, Minn. Statutes 2013 352.72

Payments using pretax transfers, Minn. Statutes 2013 354.105

Public Employees Retirement Association, Minn. Statutes 2013 353.71

Qualified annuities, using, Minn. Statutes 2013 356.441

Requirements, Minn. Statutes 2013 356.441

State Patrol retirement fund, Minn. Statutes 2013 352B.30

Unclassified employees retirement plan, Minn. Statutes 2013 352D.12

Service credit termination, Minn. Statutes 2013 354.50

Survivor benefits, lump sum payments, Minn. Statutes 2013 354.46

Transfer to IRAP, Minn. Statutes 2013 354B.23

Reports given

Actuarial valuations, Minn. Statutes 2013 354.06, 2013 356.215

Administrative services, consolidation with other pension plans, Minn. Statutes 2013 356B.10

Annual financial report, Minn. Statutes 2013 354.06

Budgets, Minn. Statutes 2013 354.06

Contribution rate revisions, Minn. Statutes 2013 354.42

Experience studies, Minn. Statutes 2013 354.06, 2013 356.215

Financial reports, Minn. Statutes 2013 356.20, 2013 356.23

Generally, Minn. Statutes 2013 354.52

Investment of funds, Minn. Statutes 2013 356.219

Marriage dissolution actions, pension benefits or rights, Minn. Statutes 2013 356.49

Postretirement adjustments, Minn. Statutes 2013 356.42

Reemployment earnings limitation, excess amounts, Minn. Statutes 2013 356.47

State auditor, duties, Minn. Statutes 2013 356.219

Reserves

Deferred annuities, Minn. Statutes 2013 354.55

Optional accelerated annuities, limitation, Minn. Statutes 2013 354.35

Prior service credit purchases, Minn. Statutes 2013 356.30

Transfer to postretirement investment fund, Minn. Statutes 2013 354.07

Retirees

Health insurance, Minn. Statutes 2013 136F.48

Part-time or substitute teaching, Minn. Statutes 2013 136F.48, 2013 354.44

Reemployment, Minn. Statutes 2013 354.05, 2013 354.445, 2013 354.52

Return to work agreements, Minn. Statutes 2013 354.444

Retirement annuities

Amount, computation, Minn. Statutes 2013 354.33

Amount, formula, Minn. Statutes 2013 352.115

Completed applications, copies to spouses, Minn. Statutes 2013 356.46

Coordinated benefits, Minn. Statutes 2013 354A.31

Definitions, Minn. Statutes 2013 354.05

Effective date of retirement, Minn. Statutes 2013 354.05

Exemption from process, Minn. Statutes 2013 356.401

Formula program, see same under this topic

Generally, Minn. Statutes 2013 354.44

Health insurance premiums, withholding, Minn. Statutes 2013 356.87

Optional annuities, Minn. Statutes 2013 356.46

Options to certain members, Minn. Statutes 2013 354.55

Payment after death, Minn. Statutes 2013 354.47

PERA, termination of membership, Minn. Statutes 2013 353.29

Postretirement adjustments, Minn. Statutes 2013 356.42

Postretirement interest rate adjustments, Minn. Statutes 2013 354.55, 2013 356.215

Proportionate annuities, Minn. Statutes 2013 354.44, 2013 356.32

Reemployment earnings limitation, Minn. Statutes 2013 354.44, 2013 354.445, 2013 356.47

Refunds, see same under this topic

Retirement benefit accrual rate increase, Minn. Statutes 2013 354.44, 2013 356.315

Rollover election, Minn. Statutes 2013 356.47

Service credit, salary calculations, Minn. Statutes 2013 354A.011

Simultaneous payment of survivor benefits, Minn. Statutes 2013 356.40

Retirement plan alternatives

Arts Board employees, Minn. Statutes 2013 354D.02, 2013 354D.04

Education Department employees, Minn. Statutes 2013 352.01

Humanities Center employees, Minn. Statutes 2013 354D.02, 2013 354D.04

Minnesota Association of School Administrators employees, Minn. Statutes 2013 354.41

Minnesota Association of School Principals employees, Minn. Statutes 2013 354.41

Minnesota Association of Secondary School Principals employees, Minn. Statutes 2013 354.41

Minnesota Education Association employees, Minn. Statutes 2013 354.41

Minnesota federation of teachers employees, Minn. Statutes 2013 354.41

Minnesota Historical Society employees, Minn. Statutes 2013 354D.02, 2013 354D.04

Rule of 90, Minn. Statutes 2013 353.30, 2013 354.44

Sabbatical leave, Minn. Statutes 2013 354.092

Salary, see Compensation and salaries under this topic

Service credit

Board of directors, approval, Minn. Statutes 2013 354.07

Calculation, Minn. Statutes 2013 354.091

Charter school teaching service, Minn. Statutes 2013 124D.10

Combined service annuities, Minn. Statutes 2013 356.30

Combined service benefits, Minn. Statutes 2013 356.302, 2013 356.303

Computation, Minn. Statutes 2013 354.091

Definitions, Minn. Statutes 2013 354.05

Disability benefits, Minn. Statutes 2013 354.48

Extended leaves of absence, Minn. Statutes 2013 354.094

Family leave, Minn. Statutes 2013 354.096

Forfeited service, refund repayments, Minn. Statutes 2013 356.44

Formula service credit, Minn. Statutes 2013 354.05

Individual retirement account plan participants, Minn. Statutes 2013 354D.04

Leaves of absence, Minn. Statutes 2013 354.72

Medical leave, Minn. Statutes 2013 354.095

Military or uniformed service, Minn. Statutes 2013 354.53, 2013 354.543

MnSCU employees, Minn. Statutes 2013 354.091, 2013 354.51, 2013 354.52

Nontraditional schedules, Minn. Statutes 2013 354.091

Parental or family leave, Minn. Statutes 2013 354.093

Part-time teachers, Minn. Statutes 2013 354.66

Portability with other retirement plans, Minn. Statutes 2013 354.50

Prior service credit, see same under this topic

Proportionate retirement annuities, Minn. Statutes 2013 356.32

Purchase procedures, Minn. Statutes 2013 354.105, 2013 354.72

Reemployed retirees, Minn. Statutes 2013 354.444, 2013 354.445

Requirements, generally, Minn. Statutes 2013 354.44

Restored service credit, Minn. Statutes 2013 356.44

Retirement annuities, Minn. Statutes 2013 354.44

Sabbatical leave, Minn. Statutes 2013 354.092

Survivor benefits, Minn. Statutes 2013 354.46

Termination, Minn. Statutes 2013 354.50

Transfer from MTRFA, Minn. Statutes 2013 354.70

Wrongful discharges, Minn. Statutes 2013 356.50

Spousal maintenance, income withholding, Minn. Statutes 2013 354.10

Spouses

Retirement annuities, Minn. Statutes 2013 356.46

Surviving spouses, see same under this topic

State aid

Aid rededication, Minn. Statutes 2013 354.71

Amortization state aid requirements, Minn. Statutes 2013 423A.02

Pension adjustment revenue, Minn. Statutes 2013 126C.10

Reduction, failure to remit contributions, Minn. Statutes 2013 354.52

Withholding, investment reporting noncompliance, Minn. Statutes 2013 356.219

Statutes of limitations, breach of fiduciary duty, Minn. Statutes 2013 356A.12

Subpoenas, overpayment of benefits, Minn. Statutes 2013 356.401

Substitute teachers

Compensation and salaries, board of trustees service, Minn. Statutes 2013 354.06

Extended leaves of absence, employment restrictions, Minn. Statutes 2013 354.094

Part-time teachers, Minn. Statutes 2013 354.66

Retirees serving as, Minn. Statutes 2013 354.44

Successor organizations, Minn. Statutes 2013 356.20, 2013 356.215

Supplemental needs trusts, optional annuity, Minn. Statutes 2013 356.465

Supplemental retirement annuity, Minn. Statutes 2013 354.58

Supplementary disability benefits, Minn. Statutes 2013 354.48

Surviving child benefits, Minn. Statutes 2013 354.46

Surviving spouses

Definitions, Minn. Statutes 2013 354.05, 2013 356.303

Payments to, Minn. Statutes 2013 354.47

Survivor benefits, see same under this topic

Survivor benefits

Account termination and restoration, Minn. Statutes 2013 354.471

Beneficiaries charged or convicted of causing member's death, Minn. Statutes 2013 356.406

Combined service survivor benefits, Minn. Statutes 2013 356.303

Definitions, Minn. Statutes 2013 356.406

Dependent children, benefits, Minn. Statutes 2013 354.46, 2013 354.66

Generally, Minn. Statutes 2013 354.46

Health insurance premiums, withholding, Minn. Statutes 2013 356.87

Increases, Minn. Statutes 2013 354.44, 2013 354.55

Joint and survivor annuities, Minn. Statutes 2013 354.45 to 2013 354.46, 2013 356.46

Overpayment of benefits, subpoenas, Minn. Statutes 2013 356.401

Payment, Minn. Statutes 2013 354.06, 2013 354.46

Postretirement adjustments, Minn. Statutes 2013 354.46, 2013 356.42

Postretirement interest rate adjustments, Minn. Statutes 2013 354.55, 2013 356.215

Remarriage, effect, Minn. Statutes 2013 356.407

Simultaneous payment of retirement annuities, Minn. Statutes 2013 356.40

Survivors

Data, classification, Minn. Statutes 2013 13.63

Defined, Minn. Statutes 2013 356.406

Survivor benefits, see same under this topic

Teacher, defined, Minn. Statutes 2013 354.05

Teachers Retirement Act, generally, Minn. Statutes 2013 354.045 to 2013 354.69

Teachers retirement fund, creation of, Minn. Statutes 2013 354.42

Termination of benefits, disability benefits, Minn. Statutes 2013 354.48

Termination of plan or fund, Minn. Statutes 2013 356.001

Termination of teaching service

Deferred annuities, see same under this topic

Definitions, Minn. Statutes 2013 354.05

Extended leaves of absence, effect, Minn. Statutes 2013 354.094

Generally, Minn. Statutes 2013 354.44

Refunds, see same under this topic

Transfer of funds

Erroneous deductions and contributions, Minn. Statutes 2013 354.42

IRAP, transfers to, Minn. Statutes 2013 354B.23

Reserves, transfer to postretirement investment fund, Minn. Statutes 2013 354.07

Teachers retirement fund, Minn. Statutes 2013 354.42

Treasurer, Minn. Statutes 2013 354.06

Trustees, see Board of trustees under this topic

Unfunded actuarial accrued liability, Minn. Statutes 2013 356.215, 2013 356.22

Vesting requirements

Generally, Minn. Statutes 2013 354.44

Part-time teachers, Minn. Statutes 2013 354.66

Portability with other retirement plans, Minn. Statutes 2013 354.60

Service credit, see same under this topic

Violations and penalties

Fiduciaries, Minn. Statutes 2013 354.52, 2013 609B.177

Investment reporting, noncompliance, Minn. Statutes 2013 356.219

Late reports, fine, Minn. Statutes 2013 354.52

Waivers, state aid or appropriations, withholding for investment reporting noncompliance, Minn. Statutes 2013 356.219

Warrants for payment of money

Erroneous deductions, Minn. Statutes 2013 354.42

Generally, Minn. Statutes 2013 354.06

Witnesses, authority to examine, Minn. Statutes 2013 354.07

Wrongful discharges, Minn. Statutes 2013 356.50