Minnesota Code § 356.59

INTEREST RATES.
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Whenever the payment of interest is required with respect to any payment, including refunds, remittances, shortages, contributions, or repayments, the rate of interest is the rate or rates specified in subdivisions 2 to 5 for each public retirement plan.
The interest rates for all retirement plans administered by the Minnesota State Retirement System are as follows:
The interest rates for all retirement plans administered by the Public Employees Retirement Association are as follows:
The interest rates for the retirement plan administered by the Teachers Retirement Association are as follows:
The interest rates for the retirement plan administered by the St. Paul Teachers Retirement Fund Association are as follows:

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