See also FIRE DEPARTMENTS; FIREFIGHTERS; PUBLIC EMPLOYEES POLICE AND FIRE FUND
Accounting and bookkeeping, refund repayments, Minn. Statutes 2022 356.441
Accumulated contributions
Abandoned amounts, disposition, Minn. Statutes 2022 356.65
Refunds, see same under this topic
Actuarial valuations
Additional requirements, Minn. Statutes 2022 356.216
Alternative valuations, Minn. Statutes 2022 356.23
Legislature, rights, Minn. Statutes 2022 356.22
Present value, single life annuity, rate conversion to, Minn. Statutes 2022 356.635
Supplemental actuarial valuations, Minn. Statutes 2022 356.23
Age of retirement, mandatory retirement age, Minn. Statutes 2022 423.075, 423.076
Amortization state aid, Minn. Statutes 2022 423A.02
Annuities, see Service pensions under this topic
Applicable service, Minn. Statutes 2022 353.01
Attachment, service pensions or benefits, exemption, Minn. Statutes 2022 550.37
Audits and examinations
Evidence of wrongdoing, reports, Minn. Statutes 2022 6.67
Generally, Minn. Statutes 2022 6.495
Beneficiaries, payments to, benefit distribution upon plan termination, Minn. Statutes 2022 356.001
Benefits
Abandoned amounts, disposition, Minn. Statutes 2022 356.65
Attachment exemptions, Minn. Statutes 2022 550.37
Consolidation accounts, Minn. Statutes 2022 353.659
Creditors remedies, use prohibited, Minn. Statutes 2022 550.37
Debts owed to state, setoff exclusion, Minn. Statutes 2022 16D.16
Definitions, Minn. Statutes 2022 356.635
Disability benefits, see same under this topic
Distribution, notice, Minn. Statutes 2022 356.001
Eligible rollover distributions, Minn. Statutes 2022 356.635
First class cities relief associations, Minn. Statutes 2022 297I.10, 423.075
Garnishment, exemption, Minn. Statutes 2022 550.37
Internal Revenue Code compliance, Minn. Statutes 2022 356.635
Members' nonforfeitable interest, Minn. Statutes 2022 356.001
Personal property taxes, delinquent taxes, liens or levies for, exemptions, Minn. Statutes 2022 277.20, 277.21
Present value, single life annuity, rate conversion to, Minn. Statutes 2022 356.635
Survivor benefits, see same under this topic
Termination of plan or fund, procedures, Minn. Statutes 2022 356.001
Bloomington, see BLOOMINGTON FIREFIGHTERS RELIEF ASSOCIATION
Bylaws, first class cities relief associations, Minn. Statutes 2022 297I.10, 423.075
Compensation and salaries, definitions, Minn. Statutes 2022 353.01
Consolidation accounts
Amortization state aid requirements, Minn. Statutes 2022 423A.02
Definitions, Minn. Statutes 2022 353.01
Generally, Minn. Statutes 2022 353.665
Refunds, see same under this topic
Contributions to more than one public retirement plan, Minn. Statutes 2022 353.01
Covered employees, see Members under this topic
Covered governmental entity, see Municipalities under this topic
Creditors remedies, service pensions or benefits, use prohibited, Minn. Statutes 2022 550.37
Custodian bank accounts, establishment, Minn. Statutes 2022 356.001
Data, access, marriage dissolution, Minn. Statutes 2022 356.49
Deferred compensation, see STATE DEFERRED COMPENSATION PLAN
Definitions
Fire state aid, Minn. Statutes 2022 477B.01
Internal Revenue Code compliance, Minn. Statutes 2022 356.635
Public employees police and fire fund, Minn. Statutes 2022 353.01
Dependent children, benefits, Minn. Statutes 2022 356.87
Disability benefits
First class cities relief associations, Minn. Statutes 2022 297I.10, 423.075
Minneapolis firefighters, see PUBLIC EMPLOYEES POLICE AND FIRE FUND
Dissolution of marriage, retirement benefits or rights, information regarding, Minn. Statutes 2022 356.49
Donations, authority to accept, Minn. Statutes 2022 356.631
Employee contributions, see Member contributions under this topic
Employer contributions, Minn. Statutes 2022 353.28, 353G.08
Employing units, see Municipalities under this topic
Financial reports, alternative reports, Minn. Statutes 2022 356.23
First class cities relief associations
Mandatory retirement age, Minn. Statutes 2022 423.075
Special fund, deposits to, Minn. Statutes 2022 297I.10
Former members, marriage dissolution actions, information, Minn. Statutes 2022 356.49
Funds and accounts
Consolidation accounts, see same under this topic
Custodian bank accounts, Minn. Statutes 2022 356.001
General fund, see same under this topic
Special fund, see same under this topic
Theft or embezzlement from, reporting by employees, Minn. Statutes 2022 609.456
Gambling licenses, see Organizations under GAMBLING
Garnishment, service pensions or benefits, exemption, Minn. Statutes 2022 550.37
General fund, credits to, abandoned contributions, annuities, or benefits, Minn. Statutes 2022 356.65
Gifts and bequests, authority to accept, Minn. Statutes 2022 356.631
Governmental subdivisions, duties, see Municipalities under this topic
Insurance, public employees program, Minn. Statutes 2022 356.87
Interest rates, postretirement adjustments, Minn. Statutes 2022 423A.02
Liability, see Unfunded actuarial accrued liability under this topic
Life insurance death benefits, authority to accept, Minn. Statutes 2022 356.631
Mail and mailing, benefit distribution notice, Minn. Statutes 2022 356.001
Meetings, see OPEN MEETING LAW
Member contributions
Employers, pick up after 1982, Minn. Statutes 2022 356.62
Generally, Minn. Statutes 2022 356.62
Municipal contributions, Minn. Statutes 2022 353G.08
Members
Contributions, see Member contributions under this topic
First class cities relief associations, Minn. Statutes 2022 297I.10, 423.075
Marriage dissolution actions, information requirements, Minn. Statutes 2022 356.49
Payments to, benefit distribution upon plan termination, Minn. Statutes 2022 356.001
Proof of death, notice, Minn. Statutes 2022 356.001
Public employees police and fire fund, coverage restrictions, Minn. Statutes 2022 353.01
Public Employees Retirement Association, coverage restrictions, Minn. Statutes 2022 353.01
Reports received, member contribution pick ups, Minn. Statutes 2022 356.62
Mergers, see Organizations under GAMBLING
Military service credit, Internal Revenue Code compliance, Minn. Statutes 2022 356.635
Minneapolis, see PUBLIC EMPLOYEES POLICE AND FIRE FUND
Minnesota Area Relief Association Coalition, payments to, volunteer firefighter relief associations, Minn. Statutes 2022 424A.05
Municipal contributions
Failure to pay, collection process, Minn. Statutes 2022 353.28
Minimum obligation, Minn. Statutes 2022 353G.08
Municipalities
Amortization state aid, Minn. Statutes 2022 423A.02
Certifying to, Minn. Statutes 2022 353.28
Contributions, Minn. Statutes 2022 353.28, 353G.08
Property taxes, Minn. Statutes 2022 366.27, 412.251
Reports given, Minn. Statutes 2022 356.62
State aid, see same under this topic
Normal retirement annuities, see Service pensions under this topic
Payments by
Allowable expenses, Minn. Statutes 2022 356.001
Benefit distribution upon plan termination, Minn. Statutes 2022 356.001
Payments to
Health insurance, administrative expenses, Minn. Statutes 2022 356.87
Insurance taxes, revenues and surcharges, Minn. Statutes 2022 297I.10
State aid, see same under this topic
Prior service credit, purchases
Post-July 1, 2004, Minn. Statutes 2022 356.551
Strike periods, Minn. Statutes 2022 356.195
Property taxes
Statutory cities, levies, Minn. Statutes 2022 412.251
Town boards, duties, Minn. Statutes 2022 366.27
Towns, levies, Minn. Statutes 2022 366.27
Public employees insurance program, Minn. Statutes 2022 356.87
Public funds, depositories, see Public funds under DEPOSITORIES
Purpose, Minn. Statutes 2022 356.001
Refunds, repayment to, Minn. Statutes 2022 356.441
Reports given
Financial reports, see same under this topic
Marriage dissolution actions, pension benefits or rights, Minn. Statutes 2022 356.49
Revenue commissioner, financial compliance, Minn. Statutes 2022 6.495
Reserves, actuarial valuations, Minn. Statutes 2022 356.216
Retirement annuities, see Service pensions under this topic
Service pensions
Abandoned amounts, disposition, Minn. Statutes 2022 356.65
Attachment, exemption, Minn. Statutes 2022 550.37
Creditors remedies, use prohibited, Minn. Statutes 2022 550.37
Debts owed to state, setoff exclusion, Minn. Statutes 2022 16D.16
Fire state aid, Minn. Statutes 2022 477B.02
First class cities relief associations, Minn. Statutes 2022 297I.10, 423.075
Garnishment, exemption, Minn. Statutes 2022 550.37
Qualified annuities, using for refund repayments, Minn. Statutes 2022 356.441
Social Security benefits, exclusion, Minn. Statutes 2022 355.07
Special fund, Minn. Statutes 2022 423A.02
State aid
Allocation, Minn. Statutes 2022 477B.041
Amortization state aid, Minn. Statutes 2022 423A.02
Amount, Minn. Statutes 2022 353.28, 477B.03
Certification, Minn. Statutes 2022 477B.02, 477B.03
Cities, fire state aid, Minn. Statutes 2022 477B.01 to 477B.05
Definitions, Minn. Statutes 2022 477B.01, 477B.041
Equipment requirements, Minn. Statutes 2022 477B.02
Generally, Minn. Statutes 2022 423A.022
Personnel requirements, Minn. Statutes 2022 477B.02
Qualifications, Minn. Statutes 2022 477B.02
Towns, fire state aid, Minn. Statutes 2022 477B.01 to 477B.05
Termination of local relief associations, Minn. Statutes 2022 356.001
Theft or embezzlement from, reporting by employees, Minn. Statutes 2022 609.456
Unfunded actuarial accrued liability
Actuarial valuations, Minn. Statutes 2022 356.22
Allocations from excess police state-aid holding account, Minn. Statutes 2022 423A.02
Amortization state aid, effect on eligibility, Minn. Statutes 2022 423A.02