reglab/housing_qa huggingface dataset:
MN Stat § 354C.11 (2021)
2021 Minnesota Statutes|Chapters 352 - 356B — Retirement|Chapter 354C — Higher Education Supplemental Retirement|Section 354C.11 — Coverage.

354C.11 COVERAGE. Subdivision 1. Authorization. Individuals employed by the Board of Trustees of the Minnesota State Colleges and Universities are authorized to participate in the supplemental retirement plan, effective on the next following July 1, after meeting eligibility requirements specified in subdivision 2. Subd. 2. Eligibility. (a) An individual must participate in the supplemental retirement plan if the individual is employed by the Board of Trustees in the unclassified service of the state and has completed at least two years with a full-time contract of applicable unclassified employment with the board or an applicable predecessor board in any of the positions specified in paragraph (b). (b) Eligible positions or employment classifications are: (1) an unclassified administrative position as defined in section 354B.20, subdivision 6; (2) an employment classification included in one of the following collective bargaining units under section 179A.10, subdivision 2: (i) the state university instructional unit; (ii) the state college instructional unit; and (iii) the state university administrative unit; or (3) an unclassified employee of the board: (i) included in the general professional unit or the supervisory employees unit under section 179A.10, subdivision 2; or (ii) an employee who is excluded from one of those units due to the employee's confidential status under section 179A.10, subdivision 1, clause (7). Subd. 3. Continuing eligibility authorization. Once a person qualifies for participation in the supplemental retirement plan, all subsequent service by the person as an unclassified employee of the Board of Trustees in a position or employment classification listed in subdivision 2, paragraph (b), is covered by the supplemental retirement plan. History:  1995 c 141 art 4 s 17; 1995 c 212 art 4 s 64; 1997 c 241 art 8 s 6; 1999 c 222 art 9 s 7; 2001 c 133 s 5; 2004 c 267 art 1 s 8; 2017 c 40 art 1 s 112
MN Stat § 354C.13 (2021)
2021 Minnesota Statutes|Chapters 352 - 356B — Retirement|Chapter 354C — Higher Education Supplemental Retirement|Section 354C.13 — Administration.

354C.13 ADMINISTRATION. The Board of Trustees of the Minnesota State Colleges and Universities shall administer the supplemental retirement plan. History:  1995 c 141 art 4 s 19; 1995 c 212 art 4 s 64
MN Stat § 354C.14 (2021)
2021 Minnesota Statutes|Chapters 352 - 356B — Retirement|Chapter 354C — Higher Education Supplemental Retirement|Section 354C.14 — Investment Of Deductions And Contributions.

354C.14 INVESTMENT OF DEDUCTIONS AND CONTRIBUTIONS. (a) The Board of Trustees of the Minnesota State Colleges and Universities shall invest the deductions and contributions under section 354C.12, after deduction of administrative expenses under section 354C.12, subdivision 4, in annuity contracts or custodial accounts from financial institutions selected under section 354B.25, subdivision 3. (b) The retirement contributions and death benefits provided by annuity contracts or custodial accounts purchased by the Board of Trustees of the Minnesota State Colleges and Universities are owned by the supplemental retirement plan and must be paid in accordance with those annuity contracts or custodial account agreements. History:  1995 c 141 art 4 s 20; 1995 c 212 art 4 s 64; 2010 c 359 art 8 s 4
MN Stat § 354C.155 (2021)
2021 Minnesota Statutes|Chapters 352 - 356B — Retirement|Chapter 354C — Higher Education Supplemental Retirement|Section 354C.155 — Unclaimed Plan Account Amounts.

354C.155 UNCLAIMED PLAN ACCOUNT AMOUNTS. Section 354B.25, subdivision 6, applies to the supplemental retirement plan. History:   2008 c 349 art 9 s 5
MN Stat § 354C.16 (2021)
2021 Minnesota Statutes|Chapters 352 - 356B — Retirement|Chapter 354C — Higher Education Supplemental Retirement|Section 354C.16 — Payment Of Benefits.

354C.16 PAYMENT OF BENEFITS. (a) The withdrawal of member contributions, employer contributions, and accrued investment income, or a retirement benefit based on those amounts is payable immediately upon the death or termination of employment of the employee. (b) An application by the employee or made on behalf of the employee by an appropriate third party must be filed before any payment of benefits may occur. History:   1995 c 141 art 4 s 22
MN Stat § 354C.165 (2021)
2021 Minnesota Statutes|Chapters 352 - 356B — Retirement|Chapter 354C — Higher Education Supplemental Retirement|Section 354C.165 — Prohibition On Loans Or Pretermination Distributions.

354C.165 PROHIBITION ON LOANS OR PRETERMINATION DISTRIBUTIONS. (a) No participant may obtain a loan from the plan before the participant terminates the employment that gave rise to plan coverage. (b) No amounts to the credit of the plan are assignable either in law or in equity, or are subject to execution, levy, attachment, garnishment, or other legal process, except as provided in section 518.58, 518.581, or 518A.53. (c) MS 2002 [Expired] (d) Except for a participant in a phased retirement program that is part of an approved collective bargaining agreement, no participant may obtain a distribution from the plan at a time before the participant terminates the employment that gave rise to the plan coverage. History:  1995 c 141 art 4 s 23; 1997 c 203 art 6 s 92; 2000 c 461 art 12 s 14,20; 2002 c 392 art 7 s 2; 2003 c 127 art 3 s 22; 1Sp2003 c 12 art 6 s 4; 2005 c 164 s 29; 1Sp2005 c 7 s 28; 2008 c 349 art 9 s 6
MN Stat § 354C.17 (2021)
2021 Minnesota Statutes|Chapters 352 - 356B — Retirement|Chapter 354C — Higher Education Supplemental Retirement|Section 354C.17 — Tax Shelter Provisions.

354C.17 TAX SHELTER PROVISIONS. Subdivision 1. Agreements; salary adjustments. For the purpose of permitting participation in a tax shelter for employment income under the applicable pension provisions of the Internal Revenue Code, the Board of Trustees of the Minnesota State Colleges and Universities may enter into agreements with its employees to reduce or to adjust downward the salaries for persons covered by the supplemental retirement plan under section 354C.11, and to pay as the employer an amount equivalent to the salary reduction or the salary downward adjustment in the same manner as deductions would have been paid by the employee under section 354C.12, subdivision 1. Subd. 2. Rules. The Board of Trustees of the Minnesota State Colleges and Universities may adopt rules and procedures consistent with this chapter to permit, if possible, participation in a tax shelter under the applicable provisions of the Internal Revenue Code. History:  1995 c 141 art 4 s 24; 1995 c 212 art 4 s 64
MN Stat § 354C.18 (2021)
2021 Minnesota Statutes|Chapters 352 - 356B — Retirement|Chapter 354C — Higher Education Supplemental Retirement|Section 354C.18 — Rules.

354C.18 RULES. (a) The Board of Trustees of the Minnesota State Colleges and Universities may adopt rules to administer this chapter. (b) The Board of Trustees of the Minnesota State Colleges and Universities may deposit member contributions in a nontreasury account established under chapter 136, an account or accounts established under section 11A.17, or other appropriate accounts operated by the State Board of Investment for investment under procedures established by the State Board of Investment. History:  1995 c 141 art 4 s 25; 1995 c 212 art 4 s 64
MN Stat § 354D.01 (2021)
2021 Minnesota Statutes|Chapters 352 - 356B — Retirement|Chapter 354D — Retirement Election, Arts Board, Humanities Center, Historical Society|Section 354D.01 — Definitions.

354D.01 DEFINITIONS. Subdivision 1. Terms. Unless the language or context clearly indicates that a different meaning is intended, the following terms have the meanings given. Subd. 2. Individual retirement account plan or plan. "Individual retirement account plan" or "plan" means the individual retirement account plan established by sections 354B.20 to 354B.30. Subd. 3. Covered employment. "Covered employment" means employment as an eligible employee as defined under section 354D.02, subdivision 2. Subd. 4. Professional employee. "Professional employee" means an employee who is engaged in work that: (1) is predominantly intellectual and varied in character as opposed to routine mental, manual, mechanical, or physical; (2) involves discretion and judgment in its performance; (3) cannot be standardized in relation to a given period of time; and (4) requires advance knowledge in a field of science or learning usually acquired by long study in an institution of higher learning or hospital. Subd. 5. Supervisory employee. "Supervisory employee" means an employee having the authority to hire, transfer, suspend, promote, discharge, assign, reward, or discipline employees, direct the work of employees, or adjust employees' grievances on behalf of the employer. To be included as a supervisory function, the exercise of the authority by the employee may not be merely routine or clerical in nature but must require the use of independent judgment. History:  1994 c 508 art 2 s 1; 1995 c 141 art 4 s 30; 1996 c 305 art 1 s 90
MN Stat § 354D.02 (2021)
2021 Minnesota Statutes|Chapters 352 - 356B — Retirement|Chapter 354D — Retirement Election, Arts Board, Humanities Center, Historical Society|Section 354D.02 — Participants.

354D.02 PARTICIPANTS. Subdivision 1. Election. An eligible employee as enumerated in subdivision 2 who is eligible for membership in the Minnesota State Retirement System under chapter 352, the Public Employees Retirement Association under chapter 353, or the Teachers Retirement Association under chapter 354 may elect to participate in the individual retirement account plan rather than in the general state retirement plan. Election to participate in the plan must be made pursuant to section 354D.04. Subd. 2. Eligibility. Eligible employees are: (1) any supervisory or professional employee of the State Arts Board; (2) any supervisory or professional employee of the Minnesota Humanities Center; or (3) any employee of the Minnesota Historical Society. History:  1994 c 508 art 2 s 2; 1995 c 141 art 4 s 30; 1996 c 438 art 7 s 1; 2009 c 78 art 9 s 8
MN Stat § 354D.03 (2021)
2021 Minnesota Statutes|Chapters 352 - 356B — Retirement|Chapter 354D — Retirement Election, Arts Board, Humanities Center, Historical Society|Section 354D.03 — Social Security Coverage.

354D.03 SOCIAL SECURITY COVERAGE. Plan participants are members of the general state retirement plan for purposes of Social Security coverage only, and are covered by the applicable agreement entered into under section 355.02 but are not members of the general state retirement plan for any other purpose while employed in covered employment. History:  1994 c 508 art 2 s 3; 1995 c 141 art 4 s 30; 1996 c 438 art 7 s 2
MN Stat § 354D.04 (2021)
2021 Minnesota Statutes|Chapters 352 - 356B — Retirement|Chapter 354D — Retirement Election, Arts Board, Humanities Center, Historical Society|Section 354D.04 — Plan Coverage.

354D.04 PLAN COVERAGE. An election made under this section is irrevocable. Eligible employees under section 354D.02, subdivision 2, shall elect to participate in either the individual retirement account plan or their respective retirement plan as follows: (1) An eligible employee with no prior allowable service as a member of the Minnesota State Retirement System, the Public Employees Retirement Association, or the Teachers Retirement Association may elect retirement coverage under either their respective state retirement plan or the individual retirement account plan within 60 days of the start of covered employment. (2) An eligible employee with prior allowable service as a member of the Minnesota State Retirement System, the Public Employees Retirement Association, or the Teachers Retirement Association may elect prospective coverage by the individual retirement account plan. If individual retirement account plan coverage is elected, accumulated employer and employee contributions and allowable service credit shall remain with the applicable retirement association or system. Notwithstanding any provision of law to the contrary, an individual who has transferred coverage for the same employment to the individual retirement account plan is entitled to an augmented deferred retirement annuity from the prior plan based on the amount representing the employer and employee contributions made on the individual's behalf in the retirement association or system in which the individual was formerly enrolled without regard to whether or not the individual meets the service credit vesting requirements of the applicable retirement association or system. An election made under this clause must be made within 120 days following the date the eligible employee first becomes eligible to make the election. History:  1994 c 508 art 2 s 4; 1995 c 141 art 4 s 30; 1996 c 438 art 7 s 3
MN Stat § 354D.05 (2021)
2021 Minnesota Statutes|Chapters 352 - 356B — Retirement|Chapter 354D — Retirement Election, Arts Board, Humanities Center, Historical Society|Section 354D.05 — Contributions.

354D.05 CONTRIBUTIONS. Subdivision 1. Member contributions. (a) Participants in the individual retirement account plan who are specified in section 354D.02, subdivision 2, clause (1) or (2), and who would otherwise be members of a Minnesota State Retirement System, Public Employees Retirement Association, or Teachers Retirement Association plan, shall make a member contribution as specified in section 354B.23, subdivision 1. (b) For individual retirement account plan members specified in section 354D.02, subdivision 2, clause (3), the member contribution is the employee contribution specified in applicable law for the Minnesota State Retirement System, Public Employees Retirement Association, or Teachers Retirement Association plan in which the individual would otherwise be a member. (c) Contributions under this subdivision must be made by payroll deduction each pay period and must be in accordance with either section 403(b) or 414(h) of the Internal Revenue Code. Subd. 2. Employer contributions. (a) The employer of an employee described in subdivision 1, paragraph (a), must make an employer contribution to the employee's individual retirement account plan account as specified in section 354B.23, subdivisions 3 and 4. (b) The employer of an employee described in subdivision 1, paragraph (b), must make an employer contribution to the employee's individual retirement account plan account equal to the employer contribution including, if applicable, any employer additional contribution required by applicable plan law for the Minnesota State Retirement System, Public Employees Retirement Association, or Teachers Retirement Association in which the individual would otherwise be a member. History:  1994 c 508 art 2 s 5; 1995 c 141 art 4 s 30; 2006 c 271 art 3 s 39
MN Stat § 354D.06 (2021)
2021 Minnesota Statutes|Chapters 352 - 356B — Retirement|Chapter 354D — Retirement Election, Arts Board, Humanities Center, Historical Society|Section 354D.06 — Administration.

354D.06 ADMINISTRATION. (a) The Minnesota State University system or its successor shall administer the individual retirement account plan for eligible employees listed in section 354D.02, subdivision 2, clauses (1) and (2), in accordance with sections 354B.20 to 354B.30. (b) The Minnesota Historical Society or its successor shall administer the individual retirement account plan for eligible employees listed in section 354D.02, subdivision 2, clause (3), in accordance with section 354D.08. History:  1994 c 508 art 2 s 6; 1995 c 141 art 4 s 30; 1996 c 305 art 1 s 91; 1996 c 438 art 7 s 4
MN Stat § 354D.07 (2021)
2021 Minnesota Statutes|Chapters 352 - 356B — Retirement|Chapter 354D — Retirement Election, Arts Board, Humanities Center, Historical Society|Section 354D.07 — Transfer Of Certain Msrs Member Contribution Refund Amounts To Plan.

354D.07 TRANSFER OF CERTAIN MSRS MEMBER CONTRIBUTION REFUND AMOUNTS TO PLAN. (a) Notwithstanding any provision of law to the contrary, a former member of the general state employees retirement plan of the Minnesota State Retirement System who is a member of the individual retirement account plan under this chapter may elect to transfer to the individual retirement account plan an amount equal to the refund under section 352.22, subdivision 2, that the member could otherwise receive. The transfer must be made from the general state employees retirement fund directly to the individual retirement account plan and credited by the plan appropriately. No amount under this section is payable directly to any individual. (b) The election must be made on a form prescribed by the executive director of the Minnesota State Retirement System, after consultation with the administrators of the plan. History:  1994 c 508 art 2 s 7; 1995 c 141 art 4 s 30
MN Stat § 355.035 (2021)
2021 Minnesota Statutes|Chapters 352 - 356B — Retirement|Chapter 355 — Public Employee Social Security Coverage|Section 355.035 — Reimbursement By Employing Units.

355.035 REIMBURSEMENT BY EMPLOYING UNITS. An employing unit which employs a member of a covered group must reimburse the director for its pro rata share of the cost of the administration of the agency with respect to Social Security coverage in accordance with the rules of the director pertaining to this reimbursement. History:  2002 c 243 s 3; 2002 c 392 art 8 s 29
MN Stat § 355.036 (2021)
2021 Minnesota Statutes|Chapters 352 - 356B — Retirement|Chapter 355 — Public Employee Social Security Coverage|Section 355.036 — Reports.

355.036 REPORTS. An employing unit which employs a member of a covered group must make any reports in the form required and must include the information that the director requires. An employing unit also must comply with the reporting requirements that the director or the federal Secretary of Health and Human Services may from time to time determine are necessary to ensure the correctness and verification of relevant information. History:   2002 c 392 art 8 s 30
MN Stat § 355.037 (2021)
2021 Minnesota Statutes|Chapters 352 - 356B — Retirement|Chapter 355 — Public Employee Social Security Coverage|Section 355.037 — Proceeds Of Special Benefit Taxes.

355.037 PROCEEDS OF SPECIAL BENEFIT TAXES. The proceeds of the special benefit taxes that are authorized to be levied for redevelopment purposes under section 469.033, subdivision 6, may be used to defray all or part of the costs incurred by any housing and redevelopment authority under this chapter. History:   2002 c 392 art 8 s 31
MN Stat § 355.05 (2021)
2021 Minnesota Statutes|Chapters 352 - 356B — Retirement|Chapter 355 — Public Employee Social Security Coverage|Section 355.05 — Rules.

 355.05 MS 1957 [Renumbered 3.29, subd 5] 355.05 RULES. The director may promulgate those rules, not inconsistent with the provisions of this chapter, as it finds necessary or appropriate to the efficient administration of the functions with which it is charged under this chapter. History:  1955 c 665 s 6; 1959 c 558 s 9; 1985 c 248 s 70; 2002 c 392 art 8 s 32
MN Stat § 355.07 (2021)
2021 Minnesota Statutes|Chapters 352 - 356B — Retirement|Chapter 355 — Public Employee Social Security Coverage|Section 355.07 — Declaration Of Policy.

 355.07 MS 1957 [Renumbered 3.29, subd 7] 355.07 DECLARATION OF POLICY. (a) In order to extend to employees of the state, its political subdivisions, and its other governmental employers, and to the dependents and survivors of the employees of those employing units, the basic protection accorded to others by the old age, survivors, and disability insurance system embodied in the Social Security Act, it is hereby declared to be the policy of the legislature, subject to the limitations of this chapter, that these steps are taken to provide protection to employees of the state and its political subdivisions on as broad a basis as may be authorized by the legislature and is permitted under the Social Security Act. (b) It is also the policy of the legislature that the protection afforded employees in positions covered by a retirement system on the date an agreement under this chapter is made applicable to service performed in those positions, or receiving periodic benefits under the retirement system at that time, will not be impaired as a result of making the agreement so applicable or as a result of legislative enactment in anticipation thereof when combined with the benefits accorded the employee by the Social Security Act. (c) To this end, the agreement referred to in section 355.02 must not be made applicable to any service performed in any position covered by a retirement system unless a referendum is first held by secret ballot in which a majority of "eligible employees," as defined in section 218(d)(3) of the Social Security Act, vote in favor thereof, or unless a retirement system is divided in two divisions or parts, one of which is composed of positions of members of the system who desire coverage and one of which is composed of positions of members of the system who do not desire coverage under section 218(d)(3) of the Social Security Act, in accordance with subsections (6) and (7) thereof. The cost of the referendum must be borne by the affected governmental subdivision or subdivisions, which are required to elect a voting method. (d) If a retirement system is divided as described in paragraph (c), any member of the division of members that did not desire coverage may be transferred to the division of members who did desire coverage as provided in section 218(d)(6)(f) of the Social Security Act so long as the individual files a written request for such a transfer with the director. (e) Nothing in any provision of this chapter authorizes the extension of the insurance system established by this chapter, to service in any police officer's or firefighter's position as covered by a retirement system in section 356.30, subdivision 3, clauses (4) and (7). History:  1955 c 665 s 1; 1959 c 558 s 11; 1977 c 429 s 63; 1981 c 224 s 142; 2002 c 392 art 8 s 33; 2015 c 68 art 12 s 37
MN Stat § 355.08 (2021)
2021 Minnesota Statutes|Chapters 352 - 356B — Retirement|Chapter 355 — Public Employee Social Security Coverage|Section 355.08 — Application Of Social Security Act.

 355.08 MS 1957 [Renumbered 3.29, subd 8] 355.08 APPLICATION OF SOCIAL SECURITY ACT. The provisions of the Social Security Act govern relative to employees of the state, its political subdivisions, and its other governmental employers subject to this chapter, anything in this chapter to the contrary notwithstanding. History:  1959 c 558 s 12; 2002 c 392 art 8 s 34
MN Stat § 355.091 (2021)
2021 Minnesota Statutes|Chapters 352 - 356B — Retirement|Chapter 355 — Public Employee Social Security Coverage|Section 355.091 — Division Of Retirement Plans.

355.091 DIVISION OF RETIREMENT PLANS. (a) The public retirement plans enumerated in paragraph (b) must be divided into two parts in accordance with section 218(d)(6)(c) of the Social Security Act, with one part composed of plan members who did not elect Social Security coverage in the applicable referendum and the other part composed of plan members who did elect Social Security coverage in the applicable referendum. (b) The applicable public retirement plans are: (1) the elective state officers retirement plan; (2) the judges retirement plan; (3) the legislators retirement plan; (4) the Minneapolis Teachers Retirement Fund Association; (5) the general employees retirement plan of the Public Employees Retirement Association; (6) the St. Paul Teachers Retirement Fund Association; and (7) the Teachers Retirement Association. (c) Plan participants and persons electing participation under section 354B.211 remain members of the Teachers Retirement Association for purposes of Social Security coverage only, and remain covered by the applicable agreement entered into under section 355.01, but are not members of the Teachers Retirement Association for any other purpose while employed in covered employment. History:  2002 c 392 art 8 s 35; 1Sp2019 c 8 art 5 s 14