Minnesota 2025-2026 Regular Session

Minnesota Senate Bill SF3453

Introduced
4/28/25  

Caption

Amortizing unfunded liabilities method modification; standards definition for actuarial work establishment

Impact

The implications of SF3453 extend to various public sector retirement plans, including but not limited to general employees, teachers, and first responders. By establishing clearer standards and procedures for calculating unfunded liabilities, the bill aims to enhance the fiscal health of these retirement systems. Additionally, it emphasizes a methodical approach to funding these liabilities over time, potentially affecting budgetary allocations and fiscal strategies of retirement funds. Such modifications stand to influence public employees’ retirement benefits and taxpayers, as the funding mechanism may need to reflect new actuarial practices.

Summary

SF3453 is a legislative bill proposed to amend Minnesota statutes regarding the amortization of unfunded actuarial accrued liabilities associated with various public retirement funds. The bill modifies existing methods for calculating these unfunded liabilities, directing actuarial valuations to be conducted in accordance with updated standards and recent valuation techniques. Key definitions related to actuarial methods are outlined, ensuring that actuarial work aligns with the standards adopted by the Legislative Commission on Pensions and Retirement. The bill also reinforces the importance of utilizing an experienced actuary for such evaluations, indicating heightened scrutiny on actuarial standards within the state.

Contention

While SF3453 primarily focuses on technical regulatory changes, stakeholders might express divergent views regarding its practicality and effectiveness. Proponents of the bill argue that the enhancements in actuarial practices will lead to more transparent and accountable management of public retirement funds. However, there may be concerns among critics regarding the burden of increased contributions or adjustments required from current and future public employees. The balance between ensuring adequate funding for retirement benefits and maintaining fiscal responsibility could be a point of discussion as the bill progresses through the legislative process.

Companion Bills

MN HF3249

Similar To Method for amortizing unfunded liabilities modified, definition for standards for actuarial work added, and conforming changes made.

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