Minnesota Statutes
Chapter 356 — Retirement Systems, Generally
Section 356.42 — Postretirement Adjustment; Lump-sum Payments.

Subdivision 1. Entitlement. A person who is receiving a retirement annuity, a disability benefit, or a surviving spouse's annuity or benefit from a retirement fund specified in subdivision 3, clauses (1) to (8), is entitled to receive a postretirement adjustment from the applicable retirement fund in the amount specified in subdivision 2, if the annuity or benefit was computed under:
(1) the laws in effect before June 1, 1973, if the person is receiving an annuity or benefit from the retirement fund specified in subdivision 3, clause (4);
(2) the laws in effect before July 1, 1973, if the person is receiving an annuity or benefit from a retirement fund specified in subdivision 3, clause (1), (2), (3), or (5);
(3) the Metropolitan Transit Commission transit operating division employees retirement fund plan document in effect on or before December 31, 1977, if the person is receiving a retirement annuity, a disability benefit, or a surviving spouse's annuity or benefit from the retirement fund specified in subdivision 3, clause (5);
(4) the laws in effect before May 1, 1974, and before any adjustment under Laws 1987, chapter 372, article 3, if the person is receiving an annuity or benefit from the retirement fund specified in subdivision 3, clause (6);
(5) the laws in effect before January 1, 1970, if the person is receiving an annuity or benefit from the retirement fund specified in subdivision 3, clause (7); or
(6) the laws in effect before June 30, 1971, if the person is receiving an annuity or benefit from the retirement fund specified in subdivision 3, clause (8).
Subd. 2. Amount of postretirement adjustment; payment. (a) For any person receiving an annuity or benefit on November 30, 1989, and entitled to receive a postretirement adjustment under subdivision 1, the postretirement adjustment is a lump-sum payment calculated under paragraph (b) or (c).
(b) For coordinated plan annuity or benefit recipients, the postretirement adjustment in 1989 is $25 for each full year of allowable service credited to the person by the respective retirement fund. In 1990 and each following year, the postretirement adjustment is the amount payable in the preceding year increased by the same percentage applied to regular annuities paid from the postretirement fund or, for the retirement funds specified in subdivision 3, clauses (6), (7), and (8), by the same percentage applied under the articles of incorporation and bylaws of these funds.
(c) For basic plan annuity or benefit recipients, the postretirement adjustment in 1989 is the greater of:
(1) $25 for each full year of allowable service credited to the person by the respective retirement fund; or
(2) the difference between:
(i) the product of $400 times the number of full years of allowable service credited to the person by the respective retirement fund; and
(ii) the sum of the benefits payable to the person from any Minnesota public employee pension plan, and cash benefits payable to the person from the Social Security Administration.
In 1990 and each following year, each eligible basic plan annuity or benefit recipient shall receive the amount received in the preceding year increased by the same percentage applied to regular annuities paid from the postretirement fund or, for the retirement funds specified in subdivision 3, clauses (6), (7), and (8), by the same percentage applied under the articles of incorporation and bylaws of these funds.
(d) The postretirement adjustment provided for in this section must be paid on December 1 to those persons receiving an annuity or benefit on the preceding November 30. This section does not authorize the payment of a postretirement adjustment to an estate if the annuity or benefit recipient dies before the November 30 eligibility date. The postretirement adjustment provided for in this section must be paid automatically unless the intended recipient files a written notice with the retirement fund requesting that the postretirement adjustment not be paid or returns the amount of adjustment to the retirement fund. Written notice of the waiver of the postretirement adjustment is irrevocable for the year during which it was made.
Subd. 3. Covered retirement plans. The postretirement adjustment provided in this section applies to the following retirement funds:
(1) the general employees retirement plans of the Public Employees Retirement Association;
(2) the public employees police and fire plan of the Public Employees Retirement Association;
(3) the teachers retirement association;
(4) the State Patrol retirement plan;
(5) the state employees retirement plan of the Minnesota State Retirement System; and
(6) the St. Paul Teachers Retirement Fund Association established under chapter 354A.
2002 c 392 art 11 s 30; 2006 c 277 art 3 s 40; 2014 c 296 art 6 s 41,49

Structure Minnesota Statutes

Minnesota Statutes

Chapters 352 - 356B — Retirement

Chapter 356 — Retirement Systems, Generally

Section 356.001 — Purpose Of Public Plans.

Section 356.195 — Service Credit Purchase Procedures For Strike Periods.

Section 356.20 — Public Pension Fund Financial Reporting Requirement.

Section 356.214 — Actuarial Valuation Preparation.

Section 356.215 — Actuarial Valuations And Experience Studies.

Section 356.216 — Contents Of Actuarial Valuations For Local Monthly Volunteer Firefighter Relief Associations.

Section 356.219 — Disclosure Of Public Pension Plan Investment Portfolio And Performance Information.

Section 356.22 — Interpretation.

Section 356.23 — Supplemental Valuations; Alternative Reports And Valuations.

Section 356.24 — Supplemental Pension Or Deferred Compensation Plans, Restrictions Upon Government Units.

Section 356.245 — Local Elected Officials.

Section 356.25 — Local Governmental Pension Fund Prohibitions; Exclusions.

Section 356.27 — City Of St. Paul And Independent School District No. 625, St. Paul; Contributions To Multiemployer Plans.

Section 356.30 — Combined Service Annuity.

Section 356.302 — Disability Benefit With Combined Service.

Section 356.303 — Survivor Benefit With Combined Service.

Section 356.311 — Coverage By More Than One Plan.

Section 356.315 — Retirement Benefit Formula Percentages.

Section 356.32 — Proportionate Annuity At Age 65.

Section 356.40 — Date For Payment Of Annuities And Benefits.

Section 356.401 — Exemption From Process.

Section 356.403 — Normal Retirement Age; Savings Clause.

Section 356.406 — Loss Of Entitlement To Benefits For Survivor Causing Death Of Pension Plan Member.

Section 356.407 — Restoration Of Survivor Benefits.

Section 356.408 — Termination Of Survivor Designation.

Section 356.415 — Postretirement Adjustments; Statewide Retirement Plans.

Section 356.42 — Postretirement Adjustment; Lump-sum Payments.

Section 356.431 — Conversion Of Lump-sum Postretirement And Supplemental Payment To An Increased Monthly Annuity.

Section 356.441 — Payment Acceptance Allowed.

Section 356.46 — Application For Retirement Annuity; Procedure For Electing Annuity Form; Mandatory Joint And Survivor Optional Annuity Form.

Section 356.461 — Various Retirement Systems; Joint And Survivor Annuity Computation.

Section 356.465 — Supplemental Needs Trust As Optional Annuity Form Recipient.

Section 356.47 — Disposition Of Amount In Excess Of Reemployed Annuitant Earnings Limitations.

Section 356.48 — Revocation Of Optional Annuity Due To Marriage Dissolution Or Annulment.

Section 356.49 — Provision Of Information In Event Of Marriage Dissolution.

Section 356.50 — Service And Salary Credit From Back Pay Awards In The Event Of Wrongful Discharge; Annuity And Disability Treatment.

Section 356.551 — Post-july 1, 2004, Prior Service Credit Purchase Payment Amount Determination Procedure.

Section 356.59 — Interest Rates.

Section 356.611 — Limitation On Public Employee Salaries For Pension Purposes.

Section 356.62 — Payment Of Employee Contribution.

Section 356.63 — Limitation On Use Of Public Pension Plan Assets.

Section 356.631 — Additional Sources Of Funding.

Section 356.635 — Internal Revenue Code Compliance.

Section 356.64 — Real Estate Investments.

Section 356.645 — Investment Of Defined Contribution Plans And Volunteer Firefighters Relief Associations.

Section 356.646 — Plan Participant Investment Responsibility.

Section 356.65 — Disposition Of Abandoned Public Pension Fund Amounts.

Section 356.82 — Savings Clause.

Section 356.87 — Health Insurance Withholding.

Section 356.91 — Voluntary Membership Dues Deduction.

Section 356.96 — Pension Plan Appeal Procedures.

Section 356.97 — Information Services And Technology.

Section 356.98 — Allocation Of Receivables.

Section 356.99 — Correction Of Erroneous Defined Benefit Plan Coverage.