1.2relating to retirement; authorizing eligible Duluth township employees to elect
1.3Public Employees Retirement Association general plan coverage and receive
1.4retroactive coverage.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6    Section 1. PERA COVERAGE ELECTION AND SERVICE CREDIT PURCHASE;
1.7DULUTH TOWNSHIP CLERK.
1.8(a) Notwithstanding any provision of Minnesota Statutes, chapter 353 or 353D, to the
1.9contrary, an eligible person described in paragraph (b) is eligible to purchase from the
1.10general employees retirement plan of the Public Employees Retirement Association allowable
1.11service credit under section 353.01, subdivision 16, for the period of service described in
1.12paragraph (c).
1.13(b) An eligible person is a person who:
1.14(1) was born on July 19, 1953;
1.15(2) became a member of the public employees defined contribution plan of the Public
1.16Employees Retirement Association on January 7, 1997, as the elected clerk for Duluth
1.17township;
1.18(3) should have become a member of the public employees general plan of the Public
1.19Employees Retirement Association on April 12, 2001, when the elected clerk position
1.20became an appointed position;
1.21(4) erroneously remained in the public employees defined contribution plan until February
1.222017; and
2.1(5) retroactively joined the public employees general plan to January 1, 2014, pursuant
2.2to section 353.27, subdivision 12.
2.3(c) The period of uncredited service authorized for purchase is the period of April 12,
2.42001, until December 31, 2013.
2.5(d) Any member contributions made to the public employees defined contribution plan,
2.6plus any earned investments returns on those contributions, remaining after the transfer
2.7associated with the cost of omitted salary deductions pursuant to section 353.27, subdivision
2.812, may be transferred to the public employees general plan of the Public Employees
2.9Retirement Association upon request from the eligible person. The transfer must occur
2.10within 60 days of the request. Authority to request a transfer under this section expires
2.11December 31, 2017.
2.12(e) Any employer contributions made to the public employees defined contribution plan,
2.13plus any earned investment returns on those contributions, remaining after the transfer
2.14associated with the cost of omitted salary deductions pursuant to section 353.27, subdivision
2.1512, must be transferred to the public employees general plan of the Public Employees
2.16Retirement Association at the same time as the transfer that occurs under paragraph (d).
2.17(f) If the eligible person requests a transfer under paragraph (d), the eligible person must
2.18pay the member contributions that the eligible person would have made to the Public
2.19Employees Retirement Association on the eligible person's compensation from the Duluth
2.20township for the period of service described in paragraph (c) as if the person had been
2.21covered by the public employees general plan, plus annual compound interest on that amount
2.22at the rate of 8.5 percent from April 12, 2001, until June 30, 2015, and eight percent from
2.23July 1, 2015, until the date payment is made to the Public Employees Retirement Association,
2.24less the transferred member contributions and investment earnings.
2.25(g) Upon the transfer of the amounts under paragraphs (d), (e), and (f), Duluth township
2.26shall pay the prior service credit purchase payment amount calculated under Minnesota
2.27Statutes, section 356.551, less any amounts received under paragraphs (d), (e), and (f),
2.28within 60 days following the receipt of the eligible person's payment under paragraph (f).
2.29(h) Upon the transfer and payment under paragraph (g), the eligible person must be
2.30credited by the Public Employees Retirement Association with allowable service credit for
2.31Duluth township employment from April 12, 2001, until December 31, 2013.
2.32(h) Authority to make a service credit purchase under this section expires one year from
2.33the effective date of this section.
3.1EFFECTIVE DATE.This section is effective the day following final enactment.