LOCAL FIREFIGHTER RELIEF ASSOCIATIONS

See also FIRE DEPARTMENTS; FIREFIGHTERS; PUBLIC EMPLOYEES POLICE AND FIRE FUND

Accounting and bookkeeping, refund repayments, Minn. Statutes 2024 356.441

Accumulated contributions

Abandoned amounts, disposition, Minn. Statutes 2024 356.65

Refunds, see same under this topic

Actuarial valuations

Additional requirements, Minn. Statutes 2024 356.216

Alternative valuations, Minn. Statutes 2024 356.23

Legislature, rights, Minn. Statutes 2024 356.22

Present value, single life annuity, rate conversion to, Minn. Statutes 2024 356.612

Supplemental actuarial valuations, Minn. Statutes 2024 356.23

Age of retirement, mandatory retirement age, Minn. Statutes 2024 423.075, 423.076

Amortization state aid, Minn. Statutes 2024 423A.02

Annuities, see Service pensions under this topic

Applicable service, Minn. Statutes 2024 353.01

Attachment, service pensions or benefits, exemption, Minn. Statutes 2024 550.37

Audits and examinations

Evidence of wrongdoing, reports, Minn. Statutes 2024 6.67

Generally, Minn. Statutes 2024 6.495

Beneficiaries, payments to, benefit distribution upon plan termination, Minn. Statutes 2024 356.001

Benefits

Abandoned amounts, disposition, Minn. Statutes 2024 356.65

Attachment exemptions, Minn. Statutes 2024 550.37

Beginning date of distribution, Minn. Statutes 2024 356.635

Consolidation accounts, Minn. Statutes 2024 353.659

Creditors remedies, use prohibited, Minn. Statutes 2024 550.37

Debts owed to state, setoff exclusion, Minn. Statutes 2024 16D.16

Definitions, Minn. Statutes 2024 356.635

Direct rollovers, Minn. Statutes 2024 356.633

Disability benefits, see same under this topic

Distribution, notice, Minn. Statutes 2024 356.001

Eligible rollover distributions, Minn. Statutes 2024 356.633

First class cities relief associations, Minn. Statutes 2024 297I.10, 423.075

Garnishment, exemption, Minn. Statutes 2024 550.37

Internal Revenue Code compliance, Minn. Statutes 2024 356.635

Members' nonforfeitable interest, Minn. Statutes 2024 356.001

Personal property taxes, delinquent taxes, liens or levies for, exemptions, Minn. Statutes 2024 277.20, 277.21

Present value, single life annuity, rate conversion to, Minn. Statutes 2024 356.612

Survivor benefits, see same under this topic

Termination of plan or fund, procedures, Minn. Statutes 2024 356.001

Bloomington, see BLOOMINGTON FIREFIGHTERS RELIEF ASSOCIATION

Bylaws, first class cities relief associations, Minn. Statutes 2024 297I.10, 423.075

Compensation and salaries, definitions, Minn. Statutes 2024 353.01

Consolidation accounts

Amortization state aid requirements, Minn. Statutes 2024 423A.02

Definitions, Minn. Statutes 2024 353.01

Generally, Minn. Statutes 2024 353.665

Refunds, see same under this topic

Contributions to more than one public retirement plan, Minn. Statutes 2024 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 2024 550.37

Custodian bank accounts, establishment, Minn. Statutes 2024 356.001

Data, access, marriage dissolution, Minn. Statutes 2024 356.49

Deferred compensation, see STATE DEFERRED COMPENSATION PLAN

Definitions

Fire state aid, Minn. Statutes 2024 477B.01

Internal Revenue Code compliance, Minn. Statutes 2024 356.635

Public employees police and fire fund, Minn. Statutes 2024 353.01

Dependent children, benefits, Minn. Statutes 2024 356.87

Disability benefits

First class cities relief associations, Minn. Statutes 2024 297I.10, 423.075

Health insurance premiums, withholding, Minn. Statutes 2024 356.87

Minneapolis firefighters, see PUBLIC EMPLOYEES POLICE AND FIRE FUND

Dissolution of marriage, retirement benefits or rights, information regarding, Minn. Statutes 2024 356.49

Distributions, direct rollovers, Minn. Statutes 2024 356.633

Donations, authority to accept, Minn. Statutes 2024 356.648

Employee contributions, see Member contributions under this topic

Employer contributions, Minn. Statutes 2024 353.28, 353G.08

Employing units, see Municipalities under this topic

Financial reports, alternative reports, Minn. Statutes 2024 356.23

First class cities relief associations

Mandatory retirement age, Minn. Statutes 2024 423.075

Special fund, deposits to, Minn. Statutes 2024 297I.10

Former members, marriage dissolution actions, information, Minn. Statutes 2024 356.49

Funds and accounts

Consolidation accounts, see same under this topic

Custodian bank accounts, Minn. Statutes 2024 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 2024 609.456

Gambling licenses, see Organizations under GAMBLING

Garnishment, service pensions or benefits, exemption, Minn. Statutes 2024 550.37

General fund, credits to, abandoned contributions, annuities, or benefits, Minn. Statutes 2024 356.65

Gifts and bequests, authority to accept, Minn. Statutes 2024 356.648

Governmental subdivisions, duties, see Municipalities under this topic

Insurance, public employees program, Minn. Statutes 2024 356.87

Interest rates, postretirement adjustments, Minn. Statutes 2024 423A.02

Liability, see Unfunded actuarial accrued liability under this topic

Life insurance death benefits, authority to accept, Minn. Statutes 2024 356.648

Mail and mailing, benefit distribution notice, Minn. Statutes 2024 356.001

Meetings, see OPEN MEETING LAW

Member contributions

Employers, pick up, Minn. Statutes 2024 356.62

Generally, Minn. Statutes 2024 356.62

Municipal contributions, Minn. Statutes 2024 353G.08

Members

Contributions, see Member contributions under this topic

First class cities relief associations, Minn. Statutes 2024 297I.10, 423.075

Marriage dissolution actions, information requirements, Minn. Statutes 2024 356.49

Payments to, benefit distribution upon plan termination, Minn. Statutes 2024 356.001

Proof of death, notice, Minn. Statutes 2024 356.001

Public employees police and fire fund, coverage restrictions, Minn. Statutes 2024 353.01

Public Employees Retirement Association, coverage restrictions, Minn. Statutes 2024 353.01

Reports received, member contribution pick ups, Minn. Statutes 2024 356.62

Mergers, see Organizations under GAMBLING

Military service credit, Internal Revenue Code compliance, Minn. Statutes 2024 356.635

Minneapolis, see PUBLIC EMPLOYEES POLICE AND FIRE FUND

Minnesota Area Relief Association Coalition, payments to, firefighters relief associations, Minn. Statutes 2024 424A.05

Municipal contributions

Failure to pay, collection process, Minn. Statutes 2024 353.28

Minimum obligation, Minn. Statutes 2024 353G.08

Municipalities

Amortization state aid, Minn. Statutes 2024 423A.02

Certifying to, Minn. Statutes 2024 353.28

Contributions, Minn. Statutes 2024 353.28, 353G.08

Property taxes, Minn. Statutes 2024 366.27, 412.251

Reports given, Minn. Statutes 2024 356.62

State aid, see same under this topic

Normal retirement annuities, see Service pensions under this topic

Payments by

Allowable expenses, Minn. Statutes 2024 356.001

Benefit distribution upon plan termination, Minn. Statutes 2024 356.001

Health insurance premiums, Minn. Statutes 2024 356.87

Payments to

Health insurance, administrative expenses, Minn. Statutes 2024 356.87

Insurance taxes, revenues and surcharges, Minn. Statutes 2024 297I.10

State aid, see same under this topic

Prior service credit, purchases

Post-July 1, 2004, Minn. Statutes 2024 356.551

Strike periods, Minn. Statutes 2024 356.195

Property taxes

Statutory cities, levies, Minn. Statutes 2024 412.251

Town boards, duties, Minn. Statutes 2024 366.27

Towns, levies, Minn. Statutes 2024 366.27

Public employees insurance program, Minn. Statutes 2024 356.87

Public funds, depositories, see Public funds under DEPOSITORIES

Purpose, Minn. Statutes 2024 356.001

Refunds, repayment to, Minn. Statutes 2024 356.441

Reports given

Financial reports, see same under this topic

Marriage dissolution actions, pension benefits or rights, Minn. Statutes 2024 356.49

Revenue commissioner, financial compliance, Minn. Statutes 2024 6.495

Reserves, actuarial valuations, Minn. Statutes 2024 356.216

Retirement annuities, see Service pensions under this topic

Service pensions

Abandoned amounts, disposition, Minn. Statutes 2024 356.65

Attachment, exemption, Minn. Statutes 2024 550.37

Creditors remedies, use prohibited, Minn. Statutes 2024 550.37

Debts owed to state, setoff exclusion, Minn. Statutes 2024 16D.16

Fire state aid, Minn. Statutes 2024 477B.02

First class cities relief associations, Minn. Statutes 2024 297I.10, 423.075

Garnishment, exemption, Minn. Statutes 2024 550.37

Health insurance premiums, withholding, Minn. Statutes 2024 356.87

Qualified annuities, using for refund repayments, Minn. Statutes 2024 356.441

Social Security benefits, exclusion, Minn. Statutes 2024 355.07

Special fund, Minn. Statutes 2024 423A.02

State aid

Allocation, Minn. Statutes 2024 477B.041

Amortization state aid, Minn. Statutes 2024 423A.02

Amount, Minn. Statutes 2024 353.28, 477B.03

Certification, Minn. Statutes 2024 477B.02, 477B.03

Cities, fire state aid, Minn. Statutes 2024 477B.01 to 477B.05

Definitions, Minn. Statutes 2024 477B.01, 477B.041

Generally, Minn. Statutes 2024 423A.022

Joint powers entity, Minn. Statutes 2024 477B.01 to 477B.05

Qualifications, Minn. Statutes 2024 477B.02

Towns, fire state aid, Minn. Statutes 2024 477B.01 to 477B.05

Survivor benefits, health insurance premiums, withholding, Minn. Statutes 2024 356.87

Termination of local relief associations, Minn. Statutes 2024 356.001

Theft or embezzlement from, reporting by employees, Minn. Statutes 2024 609.456

Unfunded actuarial accrued liability

Actuarial valuations, Minn. Statutes 2024 356.22

Allocations from excess police state-aid holding account, Minn. Statutes 2024 423A.02

Amortization state aid, effect on eligibility, Minn. Statutes 2024 423A.02

Virginia, see VIRGINIA FIREFIGHTERS RELIEF ASSOCIATION