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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; TEACHERS RETIREMENT ASSOCIATION (TRA)

Accounting and bookkeeping

Financial and actuarial reporting practices, Minn. Statutes 2014 16A.055

Refund repayments, Minn. Statutes 2014 356.441

Accumulated contributions, abandoned amounts, disposition, Minn. Statutes 2014 356.65

Accumulated deductions, see Refunds under this topic

Actuarial valuations

Alternative valuations, Minn. Statutes 2014 356.23

Copies, Minn. Statutes 2014 356A.07

Employee or employer contributions, changes in, Minn. Statutes 2014 353.27

Generally, Minn. Statutes 2014 356.214

Legislature, rights, Minn. Statutes 2014 356.22

Optional annuities, Minn. Statutes 2014 354A.33

Supplemental actuarial valuations, Minn. Statutes 2014 356.23

Survivor benefits, Minn. Statutes 2014 354A.35

Actuaries

Actuarial valuations, see same under this topic

Approved actuaries, Minn. Statutes 2014 356.214

Contracts, Minn. Statutes 2014 356.214

Duties, Minn. Statutes 2014 356.214

Administration

Former coordinated program, Minn. Statutes 2014 354A.41

Proposed legislation, Minn. Statutes 2014 356B.05

Age of retirement

Mandatory retirement, Minn. Statutes 2014 354A.21

Normal retirement age, Minn. Statutes 2014 353.01, 2014 356.403, 2014 356.82

Survivor benefits, Minn. Statutes 2014 354A.35

Annuities

Abandoned amounts, disposition, Minn. Statutes 2014 356.65

Assignment, Minn. Statutes 2014 354A.11

Creditors remedies, use, Minn. Statutes 2014 354A.11

Deferred annuities, Minn. Statutes 2014 354A.35

Early retirement, see same under this topic

Estate taxes, exemption, Minn. Statutes 2014 354A.11

Generally, see Retirement annuities under this topic

Joint and survivor annuities, Minn. Statutes 2014 354A.35, 2014 356.46

Normal retirement annuities, see Retirement annuities under this topic

Optional annuities, see same under this topic

Payment, date, Minn. Statutes 2014 356.40

Proportionate retirement annuities, Minn. Statutes 2014 356.62

Qualified annuities, using for refund repayments, Minn. Statutes 2014 356.441

Reduced retirement annuities, see Early retirement under this topic

Repayment, wrongful discharges, Minn. Statutes 2014 356.50

Service credit purchase procedures, strike periods, Minn. Statutes 2014 356.195

Approvals by, disability benefit payments, Minn. Statutes 2014 354A.36

Articles of incorporation, defined as plan documents, Minn. Statutes 2014 356A.01

Assets

Investment Board, certifying to, Minn. Statutes 2014 354A.022

Investment diversification, Minn. Statutes 2014 356A.06

Limitations on use, Minn. Statutes 2014 356.63

Title, holding, Minn. Statutes 2014 356A.06

Assignments, annuities or benefits, Minn. Statutes 2014 354A.11

Attachment, annuities or benefits, Minn. Statutes 2014 354A.11

Audits and examinations, evidence of wrongdoing, reports, Minn. Statutes 2014 6.67

Beneficiaries, payments to

Benefit distribution upon plan termination, Minn. Statutes 2014 356.001

Optional annuities, lump-sum payments, Minn. Statutes 2014 354A.34

Reemployment earnings limitation, excess amounts, Minn. Statutes 2014 356.47

Rollover election, Minn. Statutes 2014 356.47

Survivor benefits, Minn. Statutes 2014 354A.35

Benefits

Abandoned amounts, disposition, Minn. Statutes 2014 356.65

Assignment, Minn. Statutes 2014 354A.11

Benefit provisions summary, Minn. Statutes 2014 356A.07

Creditors remedies, use, Minn. Statutes 2014 354A.11

Definitions, Minn. Statutes 2014 356A.01

Disability benefits, see same under this topic

Eligible rollover distributions, Minn. Statutes 2014 356.635

Estate taxes, exemption, Minn. Statutes 2014 354A.11

Fiduciaries, duties, Minn. Statutes 2014 356A.02

Internal Revenue Code compliance, Minn. Statutes 2014 356.635

Maximum benefit limitations, Minn. Statutes 2014 356.611

Members' nonforfeitable interest, Minn. Statutes 2014 356.001

Payment, date, Minn. Statutes 2014 356.40

Survivor benefits, see same under this topic

Termination of plan or fund, procedures, Minn. Statutes 2014 356.001

Board of trustees

Designation by, Minn. Statutes 2014 356A.06

Determination by, postretirement adjustments, Minn. Statutes 2014 354A.27

Members

Defined as fiduciaries, Minn. Statutes 2014 356A.02

Fiduciaries, see same under this topic

Open meetings, Minn. Statutes 2014 356A.08

Breach of fiduciary duty

Cofiduciaries, liability, Minn. Statutes 2014 356A.10

Generally, Minn. Statutes 2014 356A.09

Indemnification, Minn. Statutes 2014 356A.11

Lawsuits, Minn. Statutes 2014 356A.12

Buybacks

Refund repayments, Minn. Statutes 2014 354A.38

Service credit, wrongful discharges, Minn. Statutes 2014 356.50

Service credit purchase procedures, strike periods, Minn. Statutes 2014 356.195

Bylaws, Minn. Statutes 2014 356A.01

Certificates and certification

Economic interest statements, list of filings, Minn. Statutes 2014 356A.06

Investment Board, certifying funds and assets to, Minn. Statutes 2014 354A.022

Certifying to, leaves of absence, Minn. Statutes 2014 354A.095

Chief administrative officer

Definitions, Minn. Statutes 2014 356A.01, 2014 356A.02

Fiduciaries, see same under this topic

Prior service credit purchases, duties, Minn. Statutes 2014 356.551

Child support, income withholding, Minn. Statutes 2014 354A.11

Cofiduciaries

Duties, generally, Minn. Statutes 2014 356A.10

Liability, Minn. Statutes 2014 356A.10

Service of process on, Minn. Statutes 2014 356A.12

Compensation and salaries, fiduciaries, Minn. Statutes 2014 356A.06, 2014 356A.08

Contested cases, adverse determination of eligibility, benefits, or other rights, Minn. Statutes 2014 356A.07

Continuing education, fiduciaries, Minn. Statutes 2014 356A.13

Contributions to more than one public retirement plan

Exclusion by other plans, Minn. Statutes 2014 353.01

Restrictions, Minn. Statutes 2014 354.094, 2014 354A.091

Coordinated program

Establishment, Minn. Statutes 2014 354A.24

Retirement annuities, see same under this topic

Copies, plan documents, summaries, and reports, Minn. Statutes 2014 356A.07

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

Covered employees, referendum, Medicare coverage, Minn. Statutes 2014 355.095

Creditors remedies, annuities or benefits, use, Minn. Statutes 2014 354A.11

Custodian bank accounts, establishment, Minn. Statutes 2014 356.001

Data, access, marriage dissolution actions, Minn. Statutes 2014 356.49

Decedents estates, payments to, Minn. Statutes 2014 354A.34, 2014 354A.35, 2014 356.47

Dedicated fund, uses, Minn. Statutes 2014 356.63

Deferred annuities, survivor benefits, Minn. Statutes 2014 354A.35

Deferred compensation, see STATE DEFERRED COMPENSATION PLAN

Definitions

Loss of survivor benefits, Minn. Statutes 2014 356.406

Public Employees Retirement Association, Minn. Statutes 2014 353.01

Public pension fiduciary responsibility, Minn. Statutes 2014 356A.01, 2014 356A.02, 2014 356A.06

Social Security law, Minn. Statutes 2014 355.01

Dependent children, survivor benefits, see same under this topic

Depositories, designation, Minn. Statutes 2014 356A.06

Disability benefits

Generally, Minn. Statutes 2014 354A.36

Health insurance premiums, withholding, Minn. Statutes 2014 356.87

Postretirement adjustments, Minn. Statutes 2014 354A.27

Wrongful discharges, effect on, Minn. Statutes 2014 356.50

Disclosure, fiduciaries, Minn. Statutes 2014 356A.03, 2014 356A.06

Dissolution of marriage

Division of property, Minn. Statutes 2014 354A.11

Retirement benefits or rights, information regarding, Minn. Statutes 2014 356.49

Early retirement

Actuarial reduction, Minn. Statutes 2014 352.116

Actuarial valuations, Minn. Statutes 2014 353.30

Coverage by more than one plan, Minn. Statutes 2014 353.71

Eligibility, Minn. Statutes 2014 353.30

Economic interest statements, fiduciaries, Minn. Statutes 2014 356A.06

Employee contributions, see Member contributions under this topic

Employees of the retirement plan, indemnification, breach of fiduciary duty, Minn. Statutes 2014 356A.11

Employer contributions

Changes in, Minn. Statutes 2014 353.27

Extended leaves of absence, Minn. Statutes 2014 354A.091

Maternity leave, Minn. Statutes 2014 354A.095

Medicare coverage, Minn. Statutes 2014 355.095

Members receiving temporary workers' compensation payments, Minn. Statutes 2014 354A.108

Parental/parenting leave, Minn. Statutes 2014 354A.095

Part-time teachers, Minn. Statutes 2014 122A.47, 2014 354A.094

Rate changes, school aid adjustments due to, Minn. Statutes 2014 127A.50

Wrongful discharges, service credit, Minn. Statutes 2014 356.50

Employers

Benefit provision summaries, duties, Minn. Statutes 2014 356A.07

Certificates and certification, Minn. Statutes 2014 354A.095

Contributions, see Employer contributions under this topic

Dissolution, allocation of receivables, Minn. Statutes 2014 356.98

Payments by, Minn. Statutes 2014 356.551

Reports given, Minn. Statutes 2014 356.50, 2014 356.62

Employing units, see Employers under this topic

Estate taxes, annuities or benefits, Minn. Statutes 2014 354A.11

Execution (creditors remedies), annuities or benefits, exemption, Minn. Statutes 2014 354A.11

Experience studies, Minn. Statutes 2014 356.214

Extended leaves of absence

Generally, Minn. Statutes 2014 354A.091

Higher education supplemental retirement plan members, Minn. Statutes 2014 136F.43

Fiduciaries

Activities, generally, Minn. Statutes 2014 356A.02

Assets, title, Minn. Statutes 2014 356A.06

Breach of conduct or duties, Minn. Statutes 2014 356A.09 to 2014 356A.12

Compensation and salaries, Minn. Statutes 2014 356A.06, 2014 356A.08

Continuing education, Minn. Statutes 2014 356A.13

Definitions, Minn. Statutes 2014 356A.01

Direct or indirect profits, Minn. Statutes 2014 356A.06

Disclosure, Minn. Statutes 2014 356A.03, 2014 356A.06

Duties, Minn. Statutes 2014 356A.02, 2014 356A.04, 2014 356A.05

Economic interest statements, Minn. Statutes 2014 356A.06

Felony violations, documentation, service prohibition, Minn. Statutes 2014 356A.03, 2014 609B.177

Generally, Minn. Statutes 2014 356A.01 to 2014 356A.13

Investment of funds, see same under this topic

Prohibited transactions, Minn. Statutes 2014 356A.06

Service of process on, Minn. Statutes 2014 356A.12

Standard of conduct, Minn. Statutes 2014 356A.04

Filing with

Disability benefit applications, Minn. Statutes 2014 354A.36

Part-time teaching agreements, Minn. Statutes 2014 354A.094

Survivor benefits, Minn. Statutes 2014 354A.35

Financial reports

Alternative reports, Minn. Statutes 2014 356.23

Copies, distribution, Minn. Statutes 2014 356A.07

Former coordinated program, administration, Minn. Statutes 2014 354A.41

Former members

Marriage dissolution actions, Minn. Statutes 2014 356.49

Reemployment following termination, improved benefits, eligibility, Minn. Statutes 2014 354A.31

Retirement annuities, benefits, Minn. Statutes 2014 354.44

Forms

Reemployment earnings limitation, excess amounts, Minn. Statutes 2014 356.47

Survivor benefits, Minn. Statutes 2014 354A.35

Funds and accounts

Custodian bank accounts, Minn. Statutes 2014 356.001

Dedicated fund, Minn. Statutes 2014 356.63

Investment Board, certifying to, Minn. Statutes 2014 354A.022

Retirement fund, Minn. Statutes 2014 354A.09, 2014 356.65

Garnishment, annuities or benefits, Minn. Statutes 2014 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 2014 356A.01

Governmental subdivisions, see Employers under this topic

Heirs, payments to, refunds after death, Minn. Statutes 2014 354A.35

Insurance, public employees program, Minn. Statutes 2014 43A.316, 2014 356.87

Interest rates

Forfeited service, refund repayments, Minn. Statutes 2014 356.44

Reemployment earnings limitation, excess amounts, Minn. Statutes 2014 356.47

Refund repayments, Minn. Statutes 2014 354A.38

Investment of funds

Authorized investments, Minn. Statutes 2014 354A.08, 2014 356.64, 2014 356A.06

Fiduciaries, duties, Minn. Statutes 2014 356A.02, 2014 356A.06

Funds certified to Investment Board, Minn. Statutes 2014 354A.022

Requirements, generally, Minn. Statutes 2014 356A.06

Joint and survivor annuities

Mandatory, Minn. Statutes 2014 356.46

Survivor benefits, modification, Minn. Statutes 2014 354A.35

Lawsuits, breach of fiduciary duty, Minn. Statutes 2014 356A.12

Leaves of absence

Extended leave, Minn. Statutes 2014 136F.43, 2014 354A.091

Maternity leave, Minn. Statutes 2014 354A.095

Parental/parenting leave, Minn. Statutes 2014 354A.095

Legislative proposals, Minn. Statutes 2014 356B.05

Liability

Cofiduciaries, Minn. Statutes 2014 356A.10

Defined, Minn. Statutes 2014 356A.01

Unfunded actuarial accrued liability, Minn. Statutes 2014 356.22

Limitation year, Minn. Statutes 2014 356.611

Loans, authorized real estate investments, Minn. Statutes 2014 356.64

Lump-sum payments, Minn. Statutes 2014 356.47

Mail and mailing

Benefit distribution notice, Minn. Statutes 2014 356.001

Retirement annuities, information, completed applications, Minn. Statutes 2014 356.46

Mandatory retirement, Minn. Statutes 2014 354A.21

Maternity leave, generally, Minn. Statutes 2014 354A.095

Meetings, open meetings, see OPEN MEETING LAW

Member contributions

Changes in, Minn. Statutes 2014 353.27

Employers, pick up after 1982, Minn. Statutes 2014 356.62

Extended leaves of absence, Minn. Statutes 2014 354A.091

Federal compensation limits, Minn. Statutes 2014 356.611

Maternity leave, Minn. Statutes 2014 354A.095

Members receiving temporary workers' compensation payments, Minn. Statutes 2014 354A.108

Parental/parenting leave, Minn. Statutes 2014 354A.095

Part-time teachers, Minn. Statutes 2014 354A.094

Reports about, Minn. Statutes 2014 356.62

Wrongful discharges, service credit, Minn. Statutes 2014 356.50

Members

Actuarial valuations, Minn. Statutes 2014 353.27

Death caused by surviving beneficiary, loss of survivor benefits, Minn. Statutes 2014 356.406

Definitions, Minn. Statutes 2014 356.406

Eligibility, Minn. Statutes 2014 354A.05

Employment condition, Minn. Statutes 2014 354B.22

Exclusion by other plans, Minn. Statutes 2014 352.01, 2014 353.01, 2014 354.41

Marriage dissolution actions, information requirements, Minn. Statutes 2014 356.49

Payments by, Minn. Statutes 2014 356.551

Payments to, Minn. Statutes 2014 356.001

Proof of death, notice received, Minn. Statutes 2014 356.001

Reports received, Minn. Statutes 2014 356.47, 2014 356.62, 2014 356A.07

Substitute teachers, members acting as, Minn. Statutes 2014 354A.094

Municipal charter provisions, defined as plan documents, Minn. Statutes 2014 356A.01

Municipal ordinance provisions, defined as plan documents, Minn. Statutes 2014 356A.01

Normal retirement annuities, see Retirement annuities under this topic

Optional annuities

Definitions, Minn. Statutes 2014 356.46

Disability benefits, see same under this topic

Information summaries, distribution, Minn. Statutes 2014 356.46

Joint and survivor annuities, Minn. Statutes 2014 354A.35, 2014 356.46

Lump-sum payments, Minn. Statutes 2014 354A.34

Social Security leveling adjustment option, Minn. Statutes 2014 354A.33

Parental/parenting leave, generally, Minn. Statutes 2014 354A.095

Part-time teachers

Employee and employer contributions, Minn. Statutes 2014 122A.47

Requirements, generally, Minn. Statutes 2014 354A.094

Payments by

Allowable expenses, Minn. Statutes 2014 356.001

Benefit distribution upon plan termination, Minn. Statutes 2014 356.001

Fiduciaries, duties, Minn. Statutes 2014 356A.02

Health insurance premiums, Minn. Statutes 2014 356.87

Payments to, health insurance, administrative expenses, Minn. Statutes 2014 356.87

Plan documents

Copies to members, Minn. Statutes 2014 356A.07

Defined, Minn. Statutes 2014 356A.01

Portability with other retirement plans

Legislators retirement plan, Minn. Statutes 2014 3A.12

Minnesota State Retirement System, Minn. Statutes 2014 352.72

Public Employees Retirement Association, Minn. Statutes 2014 353.71

Teachers Retirement Association, Minn. Statutes 2014 354.60

Unclassified employees retirement plan, Minn. Statutes 2014 352D.12

Postretirement adjustments, lump-sum payments, conversion to monthly annuity, Minn. Statutes 2014 356.431

Postretirement adjustments

Board of trustees, duties, Minn. Statutes 2014 354A.27

Calculation, Minn. Statutes 2014 354A.27

Eligibility, Minn. Statutes 2014 354A.27

Payment, amount, time, Minn. Statutes 2014 354A.27

Prior service contributions, transfer to unclassified employees retirement plan, Minn. Statutes 2014 352D.12

Prior service credit

Purchases

Generally, Minn. Statutes 2014 356.551

Maternity leave, see same under this topic

Technical colleges faculty, transfer of coverage, effect, Minn. Statutes 2014 354B.21

Public employees insurance program, Minn. Statutes 2014 43A.316, 2014 356.87

Purpose, Minn. Statutes 2014 356.001

Real property, authority to accept or invest in, Minn. Statutes 2014 354A.08

Recommendations by, proposed legislation, Minn. Statutes 2014 356B.05

Records and record keeping

Fiduciaries, duties, Minn. Statutes 2014 356A.02

Investments, liquidity documentation, Minn. Statutes 2014 356A.06

Optional annuities, Minn. Statutes 2014 354A.33

Reemployment earnings limitation, excess amounts, Minn. Statutes 2014 356.47

Reduced retirement annuity, see Early retirement under this topic

Reemployment earnings limitation, Minn. Statutes 2014 356.47

Refunds

Repayment to

Forfeited service credit, Minn. Statutes 2014 356.44

Generally, Minn. Statutes 2014 354A.38

Individual retirement accounts, using, Minn. Statutes 2014 356.441

Legislators retirement plan, Minn. Statutes 2014 3A.12

Minnesota State Retirement System, Minn. Statutes 2014 352.72

Public Employees Retirement Association, Minn. Statutes 2014 353.71

Qualified annuities, using, Minn. Statutes 2014 356.441

Requirements, Minn. Statutes 2014 356.441

Teachers Retirement Association, Minn. Statutes 2014 354.50

Unclassified employees retirement plan, Minn. Statutes 2014 352D.12

Service credit termination, Minn. Statutes 2014 354A.38

Reports given

Actuarial valuations, Minn. Statutes 2014 353.27

Financial reports, Minn. Statutes 2014 356.23

Marriage dissolution actions, pension benefits or rights, Minn. Statutes 2014 356.49

Reemployment earnings limitation, excess amounts, Minn. Statutes 2014 356.47

Retirees

Resumption of teaching, Minn. Statutes 2014 354A.31

Substitute teachers, employment as, Minn. Statutes 2014 354A.21

Technical college system retirees, reemployment earnings limitation, exception, Minn. Statutes 2014 354A.31

Retirement annuities

Completed applications, copies to spouses, Minn. Statutes 2014 356.46

Definitions, Minn. Statutes 2014 356.46

Early retirement, see same under this topic

Health insurance premiums, withholding, Minn. Statutes 2014 356.87

MSRS, generally, Minn. Statutes 2014 352.115

Optional annuities, Minn. Statutes 2014 356.46

PERA, termination of membership, Minn. Statutes 2014 353.29

Postretirement adjustments, Minn. Statutes 2014 354A.27

Proportionate retirement annuities, Minn. Statutes 2014 354A.21

Reemployment earnings limitation, Minn. Statutes 2014 356.47

Retirement benefit accrual rate increase, Minn. Statutes 2014 356.315

Rollover election, Minn. Statutes 2014 356.47

Simultaneous payment of survivor benefits, Minn. Statutes 2014 356.40

Retirement fund

Credits to, Minn. Statutes 2014 356.65

Disbursements from, Minn. Statutes 2014 354A.09

Retirement plan alternatives, technical colleges faculty, Minn. Statutes 2014 354B.21

Rule of 90, eligibility, Minn. Statutes 2014 353.30

Salary, see Compensation and salaries under this topic

Service credit

Disability benefits, Minn. Statutes 2014 354A.36

Extended leaves of absence, Minn. Statutes 2014 354A.091

Forfeited service, refund repayments, Minn. Statutes 2014 356.44

Maternity leave, generally, Minn. Statutes 2014 354A.095

Members receiving temporary workers' compensation payments, Minn. Statutes 2014 354A.108

Parental or family leave, Minn. Statutes 2014 354A.095

Part-time teachers, Minn. Statutes 2014 354A.094

Purchase procedures, strike periods, Minn. Statutes 2014 356.195

Restored service credit, Minn. Statutes 2014 356.44

Survivor benefits, Minn. Statutes 2014 354A.35

Termination, Minn. Statutes 2014 354A.38

Wrongful discharges, Minn. Statutes 2014 356.50

Social Security

Benefits, Minn. Statutes 2014 355.01 to 2014 355.03

Leveling adjustment option, Minn. Statutes 2014 354A.33

Spousal maintenance, income withholding, Minn. Statutes 2014 354A.11

Spouses

Retirement annuities, Minn. Statutes 2014 356.46

Survivor benefits, see same under this topic

State aid

Special direct state aid, Minn. Statutes 2014 354A.12

Termination, Minn. Statutes 2014 354A.12

Statutes of limitations, breach of fiduciary duty, Minn. Statutes 2014 356A.12

Substitute teachers

Extended leaves of absence, teaching during, Minn. Statutes 2014 354A.091

Part-time teachers, Minn. Statutes 2014 354A.094

Retirees, employment as, Minn. Statutes 2014 354A.21

Surviving spouses, payments to, Minn. Statutes 2014 356.47

Survivor benefits

Beneficiaries charged or convicted of causing member's death, Minn. Statutes 2014 356.406

Deferred annuities, Minn. Statutes 2014 354A.35

Definitions, Minn. Statutes 2014 356.406

Generally, Minn. Statutes 2014 354A.35

Health insurance premiums, withholding, Minn. Statutes 2014 356.87

Joint and survivor annuities, Minn. Statutes 2014 354A.35, 2014 356.46

Postretirement adjustments, Minn. Statutes 2014 354A.27

Simultaneous payment of retirement annuities, Minn. Statutes 2014 356.40

Survivors

Defined, Minn. Statutes 2014 356.406

Survivor benefits, see same under this topic

Teachers, definitions, Minn. Statutes 2014 355.01

Termination of plan or fund, Minn. Statutes 2014 356.001

Termination of teaching service

Extended leaves of absence, effect, Minn. Statutes 2014 354A.091

Proportionate retirement annuity, entitlement, Minn. Statutes 2014 354A.21

Refunds, see same under this topic

Theft or embezzlement from, reporting by employees, Minn. Statutes 2014 609.456

Trustees, see Board of trustees under this topic

Unfunded actuarial accrued liability, Minn. Statutes 2014 356.22

Vesting requirements

Defined, Minn. Statutes 2014 354A.011

Part-time teachers, Minn. Statutes 2014 354A.094

Service credit, see same under this topic

Violations and penalties, fiduciaries, felony violations, service prohibition, Minn. Statutes 2014 609B.177

Wrongful discharges, Minn. Statutes 2014 356.50