Minnesota Statutes Retirement (Ch. 352-356B) § 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 bysections 354B.20to354B.30.

Subd. 3. Covered employment. “Covered employment” means employment as an eligible employee as defined undersection 354D.02, subdivision 2.

Subd. 4. Professional employee. “Professional employee” means an employee who is engaged in work that:

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.