Skip to main content Skip to office menu Skip to footer
Capital Icon Minnesota Legislature
MN Pension Commission Background Documents

Pension and Retirement Issue Briefs and Background Information Documents

New and/or Updated

NOTE: This page is under construction. Commission staff is in the process of updating our background documents.
Documents will be posted here as they are completed.

If you need background information on a topic not listed, please contact the Commission office.

Background Information on:

2010-2014 Financial Sustainability Provisions

2010-2011 Financial Sustainability Provisions

Accumulated Contributions

Actuarial Equivalence Definition

Actuarial Funding-Reporting

Actuarial Valuation of Plan Assets

Actuary, Approved Actuary

Administration, Local General Plans

Administrative Hearings Office

Amortization of Defined Benefit Retirement Plan UAAL

Amortization; Appropriate Amortization Period

Annuity Calculation, How Annuity is Computed Under Teacher Plan Law

Annuity or Benefit Accrual Date Provisions

BCA Lab Employee Retirement Coverage

Retirement Benefit Adequacy

Benefit Improvement Implications

Bond Credit Ratings

Charter Schools

Consumer Price Index

Correctional Facilities in General

Coverage Election

Deferred Annuities Augmentation

Deferred Compensation Plan

Defined Benefit Plan Retention Elements

Defined Benefit, Defined Contribution Plans Basic Operation

Disability Application Time Limits

DTRFA 2010 Financial Sustainability Provisions

DTRFA History

DTRFA Post-Retirement Adjustments

Early Retirement Incentives, Met Council, Historical Society

Early Retirement Incentives

Elective State Officers Plan

Filing Deadlines for Minnesota General Employee Public Retirement Plan Benefits

First Class City Teacher Retirement Funds

Health Care Savings Plan

Hennepin County Supplemental Retirement Program

Insurance Fraud Prevention; Commerce Department Division

IRAP, MnSCU Supplemental Plan, Contribution Rates

IRAP, MnSCU Supplemental Plan, Coverage Election Change

IRAP, State Arts Board and MN Humanities Commission

IRS, Constructive Receipt Federal Income Taxation Problem

Joint-and-Survivor Annuities

Judges Retirement Plan History, Significant Features

LCPR Budget, FY2000-2013

LCPR History

LCPR Role and Function

Leaves of Absence

Leaves of Absence, Extended

Leaves of Absence, Military, Teacher Plan

Leaves of Absence, Sabbatical

Legislator Pension Coverage

Member and Employer Contributions

METO (Minnesota Extended Treatment Options Program)

Military Service Provisions

Minnesota Defined Benefit and Defined Contribution Plans

Minnesota Pension Commissions, 1943-Present/a>

MnSCU Phased Retirement Program

MSRS-C Coverage

MSRS-C DHS Facilities

MSRS-C; Disability Transfer to Retirement

MSRS-General Coverage; in General

MSRS-General MnDOT Pilots Provision


MSRS-Unclassified Asset Transfer Provisions

MTC Consolidation into MSRS

Part-Time Teaching Provisions

PERA Privatizations, Chapter 353F

PERA 2% Issue

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

Port Authorities, PERA-General Coverage

Portability-Combined Service Annuity

Post-Retirement Adjustments, Teacher Plans

Privatization of U of M Hospitals

Privatization, MSRS

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

St. Cloud Metropolitan Transit Commission

State Patrol Retirement Plan

Tax-Sheltered Savings Programs

Teacher Plan Governing Documents

Teacher Retirement Coverage

Teacher Retirement Plans

Teaching Personnel Coverage

U.S. Department of Housing and Urban Development Retirement Plans