VOLUNTEER FIREFIGHTER RELIEF ASSOCIATIONS

Actuarial valuations, Minn. Law 2008 c 349 art 10

Actuarial valuations, reporting deadlines, Minn. Law 2010 c 359 art 9 s 1

Administrative expenses, Minn. Law 2015 c 68 art 9 s 2

Ancillary benefits, Minn. Law 2008 c 349 art 14 s 6, 10, 13, 2014 c 296 art 12 s 8

Application of law, Minn. Law 2013 c 111 art 5 s 43

Assets

Conversion to defined contribution, Minn. Law 2020 c 108 art 15 s 13

Dissolution of association, Minn. Law 2020 c 108 art 12 s 15, 16

Assignments, service pensions, Minn. Law 2022 c 65 art 4 s 11

Association with, by fire departments, limit to one association, Minn. Law 2015 c 68 art 9 s 4

Audits and examinations, financial reports, Minn. Law 2019 1Sp c 6 art 21 s 2, 4, 2020 c 108 art 16 s 2, 2021 c 22 art 6 s 2, 3, 2023 c 47 art 12 s 1, 2

Audits, reporting of misconduct, Minn. Law 2008 c 349 art 14 s 1

Austin (city), Minn. Law 2018 c 211 art 14 s 26, 2019 1Sp c 6 art 5 s 8, 2019 1Sp c 8 art 4 s 12

Bellingham Volunteer Firefighters Association, Minn. Law 2004 c 267 art 14 s 4

Benefit trust fund, dissolution without consolidation, procedures, Minn. Law 2018 c 211 art 14 s 24

Benefits

Ancillary benefits, Minn. Law 2014 c 296 art 12 s 8

Beginning date of distribution, Minn. Law 2024 c 102 art 8 s 9

Calculations, Minn. Law 2014 c 296 art 12 s 5

Conversion to defined contribution, Minn. Law 2020 c 108 art 15 s 13, 2021 c 22 art 10 s 19, 20

Direct rollovers, election, Minn. Law 2024 c 102 art 8 s 7

Domestic relations orders, Minn. Law 2022 c 65 art 4 s 14, 15

Federal benefit limits, Minn. Law 2024 c 102 art 8 s 4

Internal Revenue Code compliance, Minn. Law 2018 c 211 art 13 s 3 to 2018 c 211 art 13 s 7, 21, 2021 c 22 art 10 s 2, 2024 c 102 art 8 s 16

Maximum benefit, Minn. Law 2018 c 211 art 14 s 29

Maximum benefits, Minn. Law 2020 c 108 art 10 s 1, 2

Required minimum distributions

Death of participant, Minn. Law 2024 c 102 art 8 s 11

Determination, Minn. Law 2024 c 102 art 8 s 10

Service pension maximums, Minn. Law 2014 c 296 art 12 s 9

Supplemental benefits, Minn. Law 2014 c 296 art 12 s 17, 2018 c 211 art 14 s 23, 2022 c 65 art 4 s 21

benefits, monthly maximum amounts, Minn. Law 2005 1Sp c 8 art 9 s 10

Benefits, uniformity among associations, Minn. Law 2009 c 169 art 10 s 37

boards of trustees, Minn. Law 2005 1Sp c 8 art 9 s 14, 2021 c 22 art 10 s 17, 18, 27

Boards of trustees, fiduciary duties, Minn. Law 2009 c 169 art 10 s 38

Bylaws

Amendments

Municipal ratification, Minn. Law 2010 c 359 art 13 s 2, 10, 2010 c 382 s 14

Technical correction, Minn. Law 2010 c 382 s 73

Breaks in service, provisions about, Minn. Law 2010 c 359 art 13 s 5

Bylaws, amendments, Minn. Law 2019 1Sp c 8 art 4 s 10, 10, 2022 c 65 art 4 s 17, 19

Centennial (city), Minn. Law 2015 c 68 art 10 s 2

Children and minors as members, restrictions, Minn. Law 2009 c 169 art 10 s 7, 21

Clearbrook (city), Minn. Law 2018 c 211 art 14 s 31

Combined service pensions, repealed, Minn. Law 2018 c 211 art 14 s 33

Conforming amendments, Minn. Law 2018 c 211 art 14 s 15 to 2018 c 211 art 14 s 22

Conforming changes, Minn. Law 2022 c 65 art 4 s 18, 22 to 25, 2022 c 65 art 9 s 15 to 2022 c 65 art 9 s 19

Consolidation

Defined benefit relief associations consolidating, Minn. Law 2009 c 169 art 10 s 51 to 2009 c 169 art 10 s 54

Mixed types consolidating, Minn. Law 2009 c 169 art 10 s 54

Consolidations

Mixed consolidating relief associations, Minn. Law 2014 c 275 art 2 s 19, 2014 c 296 art 12 s 18

Revisor's corrections, Minn. Law 2014 c 275 art 2 s 19

Consultants, Minn. Law 2012 c 286 art 12 s 16

Continuing associations, authorization, Minn. Law 2009 c 169 art 10 s 20

Death of participant, required minimum distributions, defined contribution relief associations, Minn. Law 2024 c 102 art 8 s 11

Deferred service pensions, Minn. Law 2004 c 267 art 14 s 2, 2005 1Sp c 8 art 9 s 12, 2008 c 349 art 14 s 9, 2013 c 111 art 6 s 8, 9, 2014 c 275 art 2 s 18, 2014 c 296 art 12 s 10, 2019 1Sp c 8 art 4 s 6, 8, 9, 2020 c 108 art 16 s 3, 4

Defined benefit associations

Consolidation, Minn. Law 2009 c 169 art 10 s 51 to 2009 c 169 art 10 s 54

Regulation generally, Minn. Law 2009 c 169 art 10 s 1, 2, 24 to 35, 41

Defined benefit associations, regulation generally, repeal, Minn. Law 2010 c 359 art 13 s 13

Defined benefit relief associations, Minn. Law 2014 c 275 art 2 s 18, 2014 c 296 art 12 s 10

Defined contribution associations, Minn. Law 2009 c 169 art 10 s 23, 41

Defined contribution, conversion to, Minn. Law 2020 c 108 art 15 s 13, 2021 c 22 art 10 s 18 to 2021 c 22 art 10 s 24, 2022 c 65 art 9 s 20, 21

defined contribution lump sum service pensions, Minn. Law 2005 1Sp c 8 art 9 s 11

Defined contribution relief associations, Minn. Law 2021 c 22 art 6 s 6

Definitions, Minn. Law 2009 c 169 art 10 s 8 to 2009 c 169 art 10 s 19, 2018 c 211 art 14 s 2 to 2018 c 211 art 14 s 5, 2019 1Sp c 8 art 4 s 2, 2021 c 22 art 6 s 1, 2021 c 22 art 10 s 6 to 2021 c 22 art 10 s 16, 34

Conversion to defined contribution, Minn. Law 2020 c 108 art 15 s 1 to 2020 c 108 art 15 s 12

Dissolutions, Minn. Law 2020 c 108 art 12 s 1 to 2020 c 108 art 12 s 14

Definitions, excluded associations, Minn. Law 2012 c 286 art 12 s 9

Definitions, fire state aid, Minn. Law 2023 c 64 art 17 s 2 to 2023 c 64 art 17 s 6

Definitions, Internal Revenue Code compliance, Minn. Law 2024 c 102 art 8 s 8

Disability benefits, requirement to separate from service, Minn. Law 2012 c 286 art 12 s 13

Disestablishment in favor of lump-sum plan, Minn. Law 2009 c 169 art 9 s 6, 15

Dissolution, Minn. Law 2009 c 169 art 10 s 56

Dissolutions, Minn. Law 2021 c 22 art 10 s 25 to 2021 c 22 art 10 s 33

Brooklyn Park, Minn. Law 2020 c 108 art 13 s 1

Generally, Minn. Law 2020 c 108 art 12 s 15, 16

Dissolutions, dissolution without consolidation, procedures, Minn. Law 2018 c 211 art 14 s 24, 25

Distributions, direct rollovers, election, Minn. Law 2024 c 102 art 8 s 7

Domestic relations orders, Minn. Law 2022 c 65 art 4 s 14, 15

Eden Prairie (city), Minn. Law 2018 c 211 art 14 s 28

Electronic funds transfers, Minn. Law 2015 c 68 art 9 s 10

Exclusions from coverage, Minn. Law 2021 c 22 art 10 s 3

Existing associations, continuation authorized, Minn. Law 2018 c 211 art 14 s 6

Financial reports, Minn. Law 2005 1Sp c 8 art 9 s 1, 2

Asset threshold, Minn. Law 2013 c 123

Requirements, Minn. Law 2013 c 111 art 5 s 25, 26, 28, 29

Financial reports, due date extended, Minn. Law 2011 1Sp c 8 art 4 s 1

Financial reports, filing with Legislative Reference Library, Minn. Law 2009 c 32 s 4

financial requirements, Minn. Law 2005 1Sp c 8 art 9 s 3 to 2005 1Sp c 8 art 9 s 8, 2015 c 68 art 9 s 11

Financial requirements, certification, Minn. Law 2009 c 169 art 10 s 3

Financial statements, Minn. Law 2012 c 286 art 12 s 2, 3, 2014 c 296 art 12 s 1, 2, 2015 c 68 art 9 s 1

Financing guidelines

Act, applicability, Minn. Law 2013 c 111 art 6 s 1, 2

Recodification, Minn. Law 2013 c 111 art 5 s 80

financing Guidelines Act, application, Minn. Law 2005 1Sp c 8 art 9 s 3

Fire protection and emergency medical services special taxing districts, Minn. Law 2021 1Sp c 14 art 6 s 1

Fire protection special taxing districts, revisor's correction, Minn. Law 2022 c 55 art 1 s 37

Fire state aid

Allocation, Minn. Law 2020 c 108 art 11 s 2 to 2020 c 108 art 11 s 5

Disqualification, Minn. Law 2020 c 108 art 16 s 5

Fire state aid, voluntary statewide volunteer firefighter retirement plan fund, Minn. Law 2019 1Sp c 6 art 19 s 4

Fiscal year, Minn. Law 2013 c 111 art 6 s 4

Forfeitures, limitations, Minn. Law 2024 c 102 art 8 s 5

Funds and accounts, voluntary statewide volunteer firefighter retirement plan fund, Minn. Law 2019 1Sp c 6 art 19 s 4

Funeral benefits, Minn. Law 2008 c 349 art 14 s 11

Garnishment, service pensions, exemption, Minn. Law 2022 c 65 art 4 s 11

General fund, money credited to, Minn. Law 2012 c 286 art 12 s 17

General funds, Minn. Law 2009 c 169 art 10 s 43

Gifts and bequests, authority to receive, Minn. Law 2018 c 211 art 17 s 2

Health care savings plans, Minn. Law 2008 c 349 art 5 s 8 to 2008 c 349 art 5 s 11

Inactive members, Minn. Law 2010 c 359 art 13 s 7

Inclusion, public pension plans, Minn. Law 2008 c 349 art 10 s 16

Individual accounts, Minn. Law 2020 c 108 art 16 s 3, 2021 c 22 art 10 s 4

Individual accounts, forfeited amounts, Minn. Law 2014 c 296 art 12 s 6

Internal Revenue Code compliance, Minn. Law 2024 c 102 art 8 s 4

Investment of funds

Investment options, Minn. Law 2022 c 65 art 9 s 12

Investment reports, Minn. Law 2022 c 65 art 4 s 20

Investment options, information about, from Investment Board, Minn. Law 2013 c 111 art 8 s 1

Investments

Authorized investments generally, Minn. Law 2012 c 286 art 10 s 5

Reports about, Minn. Law 2012 c 286 art 10 s 7, 8

Local government obligations, Minn. Law 2015 c 68 art 9 s 13

Local governments without associations, Minn. Law 2014 c 296 art 12 s 12

Local governments without associations, state aid distributions, Minn. Law 2009 c 169 art 10 s 45

lump sum distributions, supplemental benefits, Minn. Law 2005 1Sp c 8 art 9 s 15

Lump-sum service pensions, Minn. Law 2014 c 296 art 12 s 13, 17

Transfers to IRAs, Minn. Law 2013 c 111 art 6 s 7

Voluntary statewide plan, election, local government approval, Minn. Law 2013 c 111 art 6 s 3

Lump-sum service pensions, dissolution of association, disposition of assets, Minn. Law 2020 c 108 art 12 s 15, 16

Lump-sum service pensions, maximum amounts, Minn. Law 2022 c 65 art 4 s 12, 13, 26

Maplewood (city), Minn. Law 2018 c 211 art 14 s 30

Marine-on-Saint Croix Volunteer Firefighters Association, Minn. Law 2004 c 267 art 14 s 3

Member contributions, federal compensation limits, Minn. Law 2024 c 102 art 8 s 3

Members, Minn. Law 2018 c 211 art 14 s 8, 10, 11

Inactive members, Minn. Law 2010 c 359 art 13 s 7

Individual accounts, Minn. Law 2015 c 68 art 9 s 5

Membership start dates, Minn. Law 2015 c 68 art 9 s 3

Minors, Minn. Law 2010 c 359 art 13 s 4

Return to firefighting after break in service, Minn. Law 2010 c 359 art 13 s 5

Members, breaks in service, Minn. Law 2019 1Sp c 8 art 4 s 2, 3

Members generally, Minn. Law 2009 c 169 art 10 s 21

Monthly service pensions, maximum amounts, Minn. Law 2022 c 65 art 4 s 12, 13, 26

Municipalities

Conversion to defined contribution, duties, Minn. Law 2020 c 108 art 15 s 13

Dissolution of relief association, duties, Minn. Law 2020 c 108 art 12 s 15, 16

Municipalities without relief associations, Minn. Law 2019 1Sp c 6 art 19 s 4

New associations, authorization, Minn. Law 2009 c 169 art 10 s 20

New associations, establishment authorized, Minn. Law 2018 c 211 art 14 s 6

Nonforfeitable portion of service pension, Minn. Law 2004 c 267 art 14 s 1

Nonprofit corporations, registration as nonprofits, Minn. Law 2007 c 148 art 2 s 55

Nonprofit firefighting corporations, Minn. Law 2009 c 169 art 10 s 44, 2014 c 296 art 12 s 16

Nowthen (city), Minn. Law 2021 c 22 art 6 s 9 to 2021 c 22 art 6 s 12

Obsolete provisions, repeal, Minn. Law 2015 c 68 art 13 s 63, 65

Pension amounts, Minn. Law 2008 c 349 art 14 s 8

Plan amendments, Minn. Law 2015 c 68 art 9 s 12, 14

Plan amendments, ratification by local governments, Minn. Law 2009 c 169 art 10 s 4, 5

Postretirement adjustments, Minn. Law 2015 c 68 art 9 s 8

Public pension plans, Minn. Law 2008 c 349 art 10 s 3

Qualified recipients, defined, Minn. Law 2007 c 134 art 10 s 1

Ramsey (city), Minn. Law 2021 c 22 art 6 s 9, 12

Ramsey (city), division, Minn. Law 2020 c 108 art 14 s 1

Records and record keeping

Conversion to defined contribution, Minn. Law 2020 c 108 art 15 s 13

Dissolution of association, Minn. Law 2020 c 108 art 12 s 15, 16

Reports given, investment of funds, Minn. Law 2020 c 108 art 4 s 1, 2, 5

Reports given, Revenue Department, financial compliance, Minn. Law 2023 c 64 art 17 s 1

Resumption of active service, Minn. Law 2018 c 211 art 14 s 12, 2019 1Sp c 8 art 4 s 3

Return to active firefighting after break in service, Minn. Law 2009 c 169 art 10 s 21, 2013 c 111 art 6 s 5

Roseville, Minn. Law 2015 c 68 art 10 s 1

Separation from active service, exception, Minn. Law 2018 c 211 art 14 s 13

Separation from service, switch to municipal fire department, Minn. Law 2013 c 111 art 6 s 6

Service credit, Minn. Law 2018 c 211 art 14 s 7, 9, 2020 c 108 art 16 s 1, 2021 c 22 art 6 s 7, 2022 c 65 art 4 s 10

service credit, armed forces members, active service, Minn. Law 2005 1Sp c 8 art 9 s 13

Service credit, armed forces members in active service, Minn. Law 2009 c 169 art 10 s 36

Service pensions

Ancillary benefits, Minn. Law 2012 c 286 art 12 s 15

Breaks in service, return after, Minn. Law 2012 c 286 art 12 s 10

Combined service pensions, Minn. Law 2021 c 22 art 6 s 4

Conversion to defined contribution, Minn. Law 2020 c 108 art 15 s 13

Deferred service pensions, Minn. Law 2012 c 286 art 12 s 12, 14, 2014 c 275 art 2 s 18, 2014 c 296 art 12 s 10, 2021 c 22 art 6 s 6

Dissolution of association, Minn. Law 2020 c 108 art 12 s 15, 16

Flexible service pension maximums, Minn. Law 2015 c 68 art 9 s 6

Garnishment, exemption, Minn. Law 2022 c 65 art 4 s 11

Individual accounts, Minn. Law 2021 c 22 art 6 s 5

Installment payments, Minn. Law 2012 c 286 art 12 s 11

Lump-sum service pensions, Minn. Law 2014 c 296 art 12 s 13

Maximum amounts, Minn. Law 2022 c 65 art 4 s 12, 13, 26

Maximums, Minn. Law 2014 c 296 art 12 s 9

Monthly service pensions, Minn. Law 2014 c 296 art 12 s 14, 15

Payments greater than maximum, recovery, Minn. Law 2015 c 68 art 9 s 7

Renumbering, revisor instruction, Minn. Law 2021 c 22 art 10 s 35

Requirement to separate from service, Minn. Law 2012 c 286 art 12 s 13

Uniform payment requirement, Minn. Law 2020 c 108 art 16 s 5

Service pensions, combined service pensions, Minn. Law 2018 c 211 art 14 s 14

Service pensions, generally, Minn. Law 2009 c 169 art 10 s 22

Service pensions, vesting schedule, Minn. Law 2019 1Sp c 8 art 4 s 5, 7

Special fund, Minn. Law 2015 c 68 art 9 s 9, 10

Accrued liability, determination, Minn. Law 2020 c 108 art 16 s 6, 7

Erroneous deposits, correction, Minn. Law 2010 c 359 art 13 s 12

Investment return, Minn. Law 2020 c 108 art 16 s 3

Investment returns, treatment, Minn. Law 2010 c 359 art 13 s 7

Payments from, transfers to other funds, Minn. Law 2010 c 359 art 13 s 11

Surplus, and bylaws amendments, Minn. Law 2010 c 359 art 13 s 1, 10

Special fund, administrative expenses, Minn. Law 2019 1Sp c 6 art 21 s 3, 4, 2021 c 22 art 6 s 8

Special fund, payments from, Minn. Law 2014 c 296 art 12 s 11, 2022 c 65 art 4 s 14

Special funds, Minn. Law 2009 c 169 art 10 s 39 to 2009 c 169 art 10 s 42

State aid

Fire state aid, Minn. Law 2019 1Sp c 6 art 19 s 2 to 2019 1Sp c 6 art 19 s 4

Qualifications, financial reports, Minn. Law 2019 1Sp c 8 art 8 s 3

State aid, fire state aid

Apportionment, Minn. Law 2023 c 64 art 17 s 14 to 2023 c 64 art 17 s 18

Payments, Minn. Law 2023 c 64 art 17 s 19, 20

Qualifications, Minn. Law 2023 c 64 art 17 s 7 to 2023 c 64 art 17 s 10, 12, 13

State aid, fire state aid, qualifications, Minn. Law 2024 c 102 art 9 s 8

State aid, revisor's corrections, Minn. Law 2014 c 275 art 2 s 4

State auditor's list, Minn. Law 2007 c 148 art 2 s 84

State deferred compensation plan, transfers to, Minn. Law 2010 c 359 art 13 s 6, 11

State supplemental benefit, Minn. Law 2013 c 111 art 6 s 10, 11

Statewide volunteer firefighter plan, incentive program, Minn. Law 2023 c 45 art 6 s 2

Supplemental benefits, Minn. Law 2007 c 134 art 10 s 2, 2009 c 169 art 10 s 46 to 2009 c 169 art 10 s 50, 2014 c 296 art 12 s 17, 2021 c 22 art 10 s 5, 2022 c 65 art 4 s 21

Supplemental benefits, state reimbursement, Minn. Law 2008 c 154 art 15 s 8

Surviving spouses, Minn. Law 2008 c 349 art 4 s 7, 2008 c 349 art 14 s 7, 2010 c 359 art 13 s 8, 9, 11, 13

Survivor benefits, Minn. Law 2007 c 134 art 10 s 3

Survivor benefits, installment payments, Minn. Law 2012 c 286 art 12 s 11

Survivor benefits, supplemental benefits, Minn. Law 2019 1Sp c 8 art 4 s 11

Technical correction, Minn. Law 2008 c 349 art 14 s 2

Technical corrections, Minn. Law 2009 c 169 art 11 s 5, 6, 2010 c 382 s 14

Theft or embezzlement from, reporting by employees, Minn. Law 2013 c 35

Violations and penalties, payment greater than maximum, Minn. Law 2022 c 65 art 4 s 13, 16

Volunteer firefighters, defined, Minn. Law 2015 c 68 art 13 s 63

White Bear Lake, retiree death benefit, Minn. Law 2013 c 111 art 6 s 12

White Bear Lake Volunteer Fire Department Relief Association, special actuarial work, Minn. Law 2011 1Sp c 8 art 4 s 2

Work group, Minn. Law 2018 c 211 art 14 s 32

Working group recommendations, provisions implementing, Minn. Law 2015 c 68 art 9 s 1 to 2015 c 68 art 9 s 14