Pension and Retirement Background Information Documents

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• Minnesota Public Employee Pension and Retirement Systems and Plans (In General, MSRS Plans, PERA Plans, Police & Fire Plans, Teacher Plans)
• Contributions, Coverage, Benefits, Retirement Plan Types, State Aid, etc.
• Actuarial and Plan Funding
• Legislative Commission on Pensions and Retirement
• Federal - CPI, IRS, Social Security
• Other

Minnesota Public Employee Pension and Retirement Systems and Plans

• In general
  • Administration, Local General Plans
  • Basic Member Information
  • Correctional Facilities in General
  • Minnesota Defined Benefit and Defined Contribution Plans
  • Minnesota Public Pension Plan Statistics
  • Administrative Hearings Office
• Minnesota Public Employee Pension Plans
• Hennepin County Supplemental Retirement Program
• MSRS Plans
  • BCA Lab Employee Retirement Coverage
  • Elective State Officers Plan
  • Judges Retirement Plan History, Significant Features
  • MSRS-C Coverage
  • MSRS-C DHS Facilities
  • Deferred Compensation Plan
  • MSRS-C; Disability Transfer to Retirement
  • MSRS-General Coverage; in General
  • MSRS General and Unclassified Employee Contribution Rates, Historical (2/6/2019)
  • MSRS-General MnDOT Pilots Provision
  • Legislator Pension Coverage
  • MSRS-Unclassified
  • MSRS-Unclassified Asset Transfer Provisions
  • MTC Consolidation into MSRS
  • Privatization of U of M Hospitals
  • Privatization, MSRS
  • MSRS Pension Enhancements for Privatized Employees; (University of Minnesota Hospital/Fairview, March 2017)
  • State Patrol Retirement Plan
  • Health Care Savings Plan
• PERA Plans
  • PERA Privatizations, Chapter 353F
  • PERA 2% Issue, 1982 Budget Balancing Legislation
  • METO (Minnesota Extended Treatment Options Program)
  • Port Authorities, PERA-General Coverage
• Police & Fire Plans
  • Police & Fire, Minnesota Police Officers and Firefighters and Social Security
  • Police & Paid Fire, Local Relief Associations Phase-out or Consolidation into PERA-P&F
  • Police State Aid, Excess
  • Police State Aid, Excess and Dedicated Uses
  • Police State Aid-Brief
• Teacher Plans
  • Duluth Teachers Retirement Fund Association (DTRFA) History
  • DTRFA Post-Retirement Adjustments
  • First Class City Teacher Retirement Funds
  • IRAP, MnSCU Supplemental Plan, Coverage Election Change
  • Teacher Retirement Coverage
  • Teacher Retirement Plans
  • Teaching Personnel Coverage
  • Charter Schools
  • IRAP, MnSCU Supplemental Plan, Contribution Rates
  • IRAP, State Arts Board and MN Humanities Commission
  • MnSCU Phased Retirement Program
  • Part-Time Teaching Provisions
  • Teacher Plan Governing Documents
  • Annuity Calculation, How Annuity is Computed Under Teacher Plan Law

Contributions, Coverage, Benefits, Retirement Plan Types, State Aid, etc.

• Accumulated Contributions
• Annuity or Benefit Accrual Date Provisions
• Benefit Adequacy
• Benefit Improvement Implications
• Coverage Election
• Deferred Annuities Augmentation
• Defined Benefit Plan Retention Elements
• Defined Benefit, Defined Contribution Plans Basic Operation
• Disability Application Time Limits
• Early Retirement Incentives, Met Council, Historical Society
• Early Retirement Incentives
• Filing Deadlines for Minnesota General Employee Public Retirement Plan Benefits
• Joint-and-Survivor Annuities
• Leaves of Absence
• Leaves of Absence, Extended
• Leaves of Absence, Military, Teacher Plan
• Leaves of Absence, Sabbatical
• Member and Employer Contribution Rates, 2014-2022
• Member and Employer Contribution Rates, Public Safety Plans, 2014-2022
• Member and Employer Contributions
• Military Service Provisions
• Portability-Combined Service Annuity
• Post-Retirement Increases Over Time
• Post-Retirement Adjustments, Teacher Plans
• Reemployed Annuitant Earnings Limits
• Retirement Plan Types (Defined Benefit/Defined Contribution)
• Rule of 90 Early Normal Retirement Age Provision
• Service Credit Purchase Legislation, Post-1998
• Service Credit Purchases
• Social Security Leveling Options
• Supplemental Employer Contributions and Direct State Aid Payments to Public Pension Plans (2022)

Actuarial and Plan Funding

• 2010-2014 Financial Sustainability Provisions
• 2010-2011 Financial Sustainability Provisions
• DTRFA 2010 Financial Sustainability Provisions
• Actuarial Equivalence Definition
• Actuarial Funding-Reporting
• Actuarial Valuation of Plan Assets
• Actuary, Approved Actuary
• Amortization of Defined Benefit Retirement Plan UAAL
• Amortization; Appropriate Amortization Period
• Bond Credit Ratings

Legislative Commission on Pensions and Retirement

• LCPR Budget, FY2000-2013
• LCPR History
• LCPR Role and Function
• LCPR Purpose, Operation, Composition, Staffing, History
• Minnesota Pension Commissions, 1943-Present

Federal - CPI, IRS, Social Security

• Consumer Price Index
• IRS, Constructive Receipt Federal Income Taxation Problem
• Tax-Sheltered Savings Programs
• U.S. Department of Housing and Urban Development Retirement Plans

Other

• Insurance Fraud Prevention; Commerce Department Division
• St. Cloud Metropolitan Transit Commission