2025 Session Last amended: 2013 session

§ 490.1221 — Judges Plan Programs

Plain-Language Summary

Minnesota's judges' retirement plan has two programs — tier I and tier II — with different benefit levels. Tier I generally covers judges first appointed or elected before July 1, 2013, who had five or more years of service by the end of 2013. Tier II covers judges first appointed or elected after June 30, 2013, and some earlier-appointed judges who had fewer than five years of service and chose to switch.

Practical Notes
The tier a judge belongs to significantly affects contribution rates and benefit formulas. Judges hired before the 2013 cutoff who had less than five years of service had a one-time opportunity to elect tier II. Understanding which tier applies is essential for calculating retirement benefits and planning retirement timing.