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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 2018 256B.057

Contributions to, defined as income, Minn. Statutes 2018 290A.03

403(B) plans

Assets, medical assistance eligibility, exclusion, Minn. Statutes 2018 256B.057

Nursing facilities, medical assistance, allowed costs, Minn. Statutes 2018 256R.10

School personnel, annuities, Minn. Statutes 2018 123B.02

408(k) plans, nursing facilities, medical assistance, allowed costs, Minn. Statutes 2018 256R.10

Accounting, see Accounting and bookkeeping under specific plans

Actuarial valuations, pension benefits or rights, dissolution of marriage, Minn. Statutes 2018 518.582

Age

Mandatory retirement age, see under AGE

Unfair discriminatory practices, Minn. Statutes 2018 363A.08

Ambulance service personnel

Longevity award and incentive program, Minn. Statutes 2018 69.021, 2018 144E.40 to 2018 144E.48

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

Annuities

Attachment, exemption from, Minn. Statutes 2018 550.143, 2018 550.37, 2018 570.025, 2018 570.026

Debts owed to state, setoff exclusion, Minn. Statutes 2018 16D.16

Income and franchise taxes, Minn. Statutes 2018 290.0675

Appropriations from, Investment Board expenses, Minn. Statutes 2018 11A.07

Assets, medical assistance eligibility, exclusion, Minn. Statutes 2018 256B.057

Beneficiaries, data, classification, Minn. Statutes 2018 13.43

Benefits

Attachment, exemption from, Minn. Statutes 2018 550.143, 2018 550.37, 2018 570.025, 2018 570.026

Attorney's summary executions, exemption from, Minn. Statutes 2018 551.05

Debts owed to state, setoff exclusion, Minn. Statutes 2018 16D.16

Defined as unearned income, Minn. Statutes 2018 256J.08

Execution sale, exemption from, Minn. Statutes 2018 550.37

Garnishment, exemption from, Minn. Statutes 2018 550.143, 2018 550.37

Income and franchise taxes, Minn. Statutes 2018 290.0675

Personal property taxes, Minn. Statutes 2018 277.20, 2018 277.21

Surviving spouse benefits, Minn. Statutes 2018 518.581

Trunk highway privatization contracts, Minn. Statutes 2018 161.3203

Unemployment benefits, effect, Minn. Statutes 2018 268.085

Unfair discriminatory practices, Minn. Statutes 2018 363A.08

Construction workers insurance benefit funds, Minn. Statutes 2018 179.254 to 2018 179.257

Consultants, volunteer firefighter relief associations, Minn. Statutes 2018 424A.04

Contributions to

Employers, appropriations for, deficiencies, Minn. Statutes 2018 16A.19

Lawful gambling, exclusion, Minn. Statutes 2018 349.12, 2018 471.6151

Correctional employees

Local government employees, see LOCAL GOVERNMENT CORRECTIONAL SERVICE RETIREMENT PLAN

State employees, Minn. Statutes 2018 352.90 to 2018 352.95

Dakota County, Minn. Statutes 2018 383D.28, 2018 383D.49

Data, Minn. Statutes 2018 13.43

Deferred compensation plans

Establishment, Minn. Statutes 2018 356.24, 2018 356.25

Financial reviews, insurance or mutual fund companies, Minn. Statutes 2018 356.24

State plan, see STATE DEFERRED COMPENSATION PLAN

Defined contribution benefit plans

Minnesota Life and Health Insurance Guaranty Association coverage, exclusion, Minn. Statutes 2018 61B.19

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

Definitions

Dissolution of marriage, Minn. Statutes 2018 518.581

Property Tax Refund Act, Minn. Statutes 2018 290A.03

Disability benefits, increases, effect on health and accident insurance, Minn. Statutes 2018 62A.18

Dissolution of marriage, notice to former spouse, Minn. Statutes 2018 518.581

Distributions from, income and franchise taxes, exemption, Minn. Statutes 2018 290.17

Employee Retirement Income Security Act (ERISA)

Contracts, interest rate law, exemption, Minn. Statutes 2018 334.01

Employee welfare benefit plans, see under HEALTH AND ACCIDENT INSURANCE

Health care purchasing alliances, affiliate members, status, Minn. Statutes 2018 62T.03

Utilization review organizations, see HEALTH CARE UTILIZATION REVIEW

Employees' accumulated sick or vacation leave and severance pay supplemental plans, Minn. Statutes 2018 356.24

Endowment contracts, information returns (taxes), filing, Minn. Statutes 2018 289A.12

Firefighters

Local retirement plans or funds, see LOCAL FIREFIGHTER RELIEF ASSOCIATIONS

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 2018 500.17

Governmental pension plans, service-based government retirement pensions, Minn. Statutes 2018 176.101

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

Highway Patrolmen's Retirement Association, Minn. Statutes 2018 352B.27

Individual retirement annuities, information returns (taxes), filing, Minn. Statutes 2018 289A.12

Insurance, public employees program, Minn. Statutes 2018 43A.316, 2018 356.87

Interference with pension rights

Generally, Minn. Statutes 2018 363A.06

Unfair discriminatory practice, Minn. Statutes 2018 363A.08

Intermediate care facilities, medical assistance reimbursements, allowable plans, Minn. Statutes 2018 256B.501

IRAP, see INDIVIDUAL RETIREMENT ACCOUNT PLAN (IRAP)

Job performance as basis for, Minn. Statutes 2018 181.82

Judges retirement plan, see JUDGES RETIREMENT PLAN (UJRP)

Laborer's national industrial pension fund, Minn. Statutes 2018 356.24

Legislators retirement plan, see LEGISLATORS RETIREMENT PLAN

Local government employees

Postemployment benefits, Minn. Statutes 2018 475.51, 2018 475.52, 2018 475.58

Retiree postemployment benefits, bonds for, Minn. Statutes 2018 471.6175

Local governments, bonding for, Minn. Statutes 2018 475.52

Local retirement plans or funds

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

Establishments, exceptions, Minn. Statutes 2018 356.25

Firefighters, see LOCAL FIREFIGHTER RELIEF ASSOCIATIONS

Police, see LOCAL POLICE RELIEF ASSOCIATIONS

Public employees defined contribution plan, exception, Minn. Statutes 2018 353D.10

Mandatory retirement age, see under AGE

Marital property, Minn. Statutes 2018 518.58, 2018 518.581

Members, data, classification, Minn. Statutes 2018 13.43

Military Affairs Department, Minn. Statutes 2018 352.85, 2018 352.951

Minneapolis

Employees, see Former MERF employees under PUBLIC EMPLOYEES RETIREMENT ASSOCIATION (PERA)

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 2018 471.6151

Municipalities, bonding for, Minn. Statutes 2018 475.52

Nonresidents, Minnesota Life and Health Insurance Guaranty Association coverage, exclusion, Minn. Statutes 2018 61B.19

Nursing facilities, medical assistance, allowed costs, Minn. Statutes 2018 256R.10

Operating engineers international union pension fund, Minn. Statutes 2018 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 2018 500.24

Pension plan benefits or rights, definitions, Minn. Statutes 2018 518.581

Pensions garnishment, exemption from, Minn. Statutes 2018 571.72, 2018 571.912, 2018 571.931, 2018 571.932

Personnel benefits (businesses)

Business corporations, Minn. Statutes 2018 302A.161

Limited liability companies, Minn. Statutes 2018 302A.161

Nonprofit corporations, Minn. Statutes 2018 317A.161

Plumbers' and pipefitters' pension funds, Minn. Statutes 2018 356.24

Postretirement health care savings plan, Minn. Statutes 2018 356.24

Property subject to depletion, Uniform Principal and Income Act, Minn. Statutes 2018 501C.1111

Public employees

Defined contribution plan, see PUBLIC EMPLOYEES DEFINED CONTRIBUTION PLAN

Generally, see PUBLIC EMPLOYEES RETIREMENT ASSOCIATION (PERA)

Insurance program, Minn. Statutes 2018 43A.316, 2018 356.87

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

Public retirement plans

Actuaries for

Actuarial valuations for specific plans, see Actuarial valuations under specific retirement plans

Audits, contracts, Minn. Statutes 2018 356.214

Local government correctional service retirement plan, survivor benefits, Minn. Statutes 2018 353E.07

Local relief consolidation accounts, merger, Minn. Statutes 2018 353.665

MERF, see Actuarial valuations under PUBLIC EMPLOYEES RETIREMENT ASSOCIATION (PERA)

Minnesota State Retirement System, Minn. Statutes 2018 352.116

MSRS correctional employees retirement fund, Minn. Statutes 2018 352.93, 2018 352.931

Prior service credit purchases, Minn. Statutes 2018 356.551

Public employees retirement association, Minn. Statutes 2018 353.665

State patrol retirement plan, Minn. Statutes 2018 352B.08

Teachers retirement, Saint Paul, optional annuities, Minn. Statutes 2018 354A.12, 2018 354A.32, 2018 354A.33, 2018 354A.41, 2018 356.214

Teachers Retirement Association, early retirement and optional annuities, Minn. Statutes 2018 354.07, 2018 354.35, 2018 354.41, 2018 354.45

Attorney general, opinion given on request, Minn. Statutes 2018 8.07

Combined investment funds, participation, Minn. Statutes 2018 11A.14

Forms, Minn. Statutes 2018 356.408

Local plans, theft or embezzlement from, reporting, Minn. Statutes 2018 609.456

Meetings by telephone or other electronic means, Minn. Statutes 2018 13D.015

Unclaimed benefits, see ABANDONED AND UNCLAIMED PROPERTY

Qualified voluntary employee contributions, defined as income, Minn. Statutes 2018 290A.03

Railroad retirement plans, see Retirement plans under RAILROAD PERSONNEL

Ramsey County, see Officers and employees under RAMSEY COUNTY

Reports to legislature, Legislative Commission on Pensions and Retirement, expenses, summary, Minn. Statutes 2018 3.85

Residential mortgage originator and servicer licenses, exemptions, Minn. Statutes 2018 58.04, 2018 58.05

Retirement accounts, defined as personal property, Minn. Statutes 2018 256J.08

Self-employed retirement plans, contributions to, defined as income, Minn. Statutes 2018 290A.03

Simplified employee pension plans

Benefits, delinquent personal property taxes, liens or levies for, exemptions, Minn. Statutes 2018 277.20, 2018 277.21

Contributions to, Minn. Statutes 2018 290A.03

Distributions from, income and franchise taxes, exemption, Minn. Statutes 2018 290.17

State employees

Correctional employees, Minn. Statutes 2018 352.90 to 2018 352.95

General state employees retirement plan, Minn. Statutes 2018 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 2018 256B.0952

Military Affairs Department, Minn. Statutes 2018 352.85, 2018 352.951

Occupational title changes, effect on eligibility, Minn. Statutes 2018 352.91

Potential employment positions, evaluation for inclusion in retirement plan, Minn. Statutes 2018 352.91

Retirement association, continuation as general state employees retirement plans of MSRS, Minn. Statutes 2018 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 2018 352D.02

State pension aid

Ambulance service personnel longevity award and incentive state aid, Minn. Statutes 2018 69.021, 2018 144E.40

Cooper/Sams program, state aid, Minn. Statutes 2018 69.021, 2018 144E.40

Duluth Teachers Retirement Fund Association, former members, Minn. Statutes 2018 354.436

Fire state aid, Minn. Statutes 2018 69.011 to 2018 69.051

Firefighters relief associations

Fire state aid, Minn. Statutes 2018 69.011 to 2018 69.051

First class cities, fire insurance premium tax surcharge, Minn. Statutes 2018 297I.10

Local firefighter relief associations, Minn. Statutes 2018 423A.02, 2018 423A.022

Volunteer firefighters relief associations, minimum state aid, Minn. Statutes 2018 69.021

Volunteer firefighters supplemental benefit, state reimbursement, Minn. Statutes 2018 424A.10

Former MERF employees, Public Employees Retirement Fund, state contribution, Minn. Statutes 2018 353.505

Judges retirement plan, Minn. Statutes 2018 490.123

Minneapolis Teachers Retirement Fund Association

Former members, Minn. Statutes 2018 354.436

State supplemental contribution, 1996, Minn. Statutes 2018 423A.02

Police relief associations

Local police relief associations, supplemental amortization state aid, Minn. Statutes 2018 423A.02, 2018 423A.022

Police state aid, Minn. Statutes 2018 69.011 to 2018 69.051

Public employees police and fire retirement plan, Minn. Statutes 2018 353.65

Public Employees Retirement Association, general employer contribution rate increase, 1997, Minn. Statutes 2018 127A.49, 2018 273.1385

Saint Paul Teachers Retirement Fund Association

State supplemental contribution, Minn. Statutes 2018 354A.12

State supplemental contribution, 1996, Minn. Statutes 2018 423A.02

State Patrol Retirement Fund, amortization state aid, Minn. Statutes 2018 423A.022

Teachers Retirement Association

Amortization state aid, Minn. Statutes 2018 423A.02

State aid adjustments, Minn. Statutes 2018 127A.50

State pension aid, Minn. Statutes 2018 354.436

Volunteer firefighters relief associations

Minimum state aid, Minn. Statutes 2018 69.021

Volunteer firefighters supplemental benefit, state reimbursement, Minn. Statutes 2018 424A.10

Statutory rule against perpetuities, nonvested property interests, Minn. Statutes 2018 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 2018 356.24, 2018 356.25

Financial reviews, insurance or mutual fund companies, Minn. Statutes 2018 356.24

Hennepin County, see HENNEPIN COUNTY SUPPLEMENTAL RETIREMENT PROGRAM

Surviving spouse benefits, Minn. Statutes 2018 518.581

Survivor benefits, termination, Minn. Statutes 2018 356.408

Survivors, data, classification, Minn. Statutes 2018 13.43

Teachers

Generally, see TEACHERS RETIREMENT ASSOCIATION (TRA)

Saint Paul, see SAINT PAUL TEACHERS RETIREMENT FUND ASSOCIATION (STPTRFA)

Transfer of funds to, direct transfers authorized, Minnesota State Retirement System, Minn. Statutes 2018 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 2018 363A.08

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

Volunteer firefighter relief associations, see VOLUNTEER FIREFIGHTER RELIEF ASSOCIATIONS