VOLUNTEER FIREFIGHTER RELIEF ASSOCIATIONS

See also LOCAL FIREFIGHTER RELIEF ASSOCIATIONS; PUBLIC EMPLOYEES POLICE AND FIRE FUND

Accountants, qualifications, duties, Minn. Statutes 2005 69.051

Accounting and bookkeeping, Minn. Statutes 2005 356.20

Accumulated contributions

Abandoned amounts, disposition, Minn. Statutes 2005 356.65

Active service, resumption

Credit for uniformed service break, Minn. Statutes 2005 424A.021

Repayment of service pension, Minn. Statutes 2005 424A.02

Actuarial valuations

Bylaws or articles of incorporation, amendments, Minn. Statutes 2005 69.773

Employee/employer contributions, changes in, Minn. Statutes 2005 353.27

Financial reporting requirements, Minn. Statutes 2005 356.20

Interest rate assumptions, preretirement, postretirement, Minn. Statutes 2005 356.215

Special fund, Minn. Statutes 2005 69.773

Administration

Consolidating relief associations, transfers, Minn. Statutes 2005 424B.06

Costs, payment, Minn. Statutes 2005 424A.05

Age of retirement, Minn. Statutes 2005 424A.02

Ancillary benefits, Minn. Statutes 2005 424A.02

Annual funding requirements, shortfall, Minn. Statutes 2005 69.041

Annuities, see Service pensions under this topic

Appeals, state aid disqualification, Minn. Statutes 2005 424A.02

Appropriations to, withholding

Investment reporting noncompliance, Minn. Statutes 2005 356.219

Articles of incorporation

Amendments, Minn. Statutes 2005 69.772, 69.773, 317A.823

Annuity contract purchases, Minn. Statutes 2005 424A.02

Consolidating relief associations, Minn. Statutes 2005 424B.03

Service pensions, Minn. Statutes 2005 424A.02

Assets

Consolidating relief associations, transfers, Minn. Statutes 2005 424B.06

Definitions, Minn. Statutes 2005 356.219, 356.63

Service pensions, payment of, Minn. Statutes 2005 424A.02

Assignments, service pensions, Minn. Statutes 2005 424A.02

Attachment, service pensions, exemption, Minn. Statutes 2005 424A.02, 550.37

Auditors, qualifications, duties, Minn. Statutes 2005 69.051

Audits and examinations

Financial reports, Minn. Statutes 2005 69.051, 356.20

Reports, Minn. Statutes 2005 6.495, 6.72

Requirements, generally, Minn. Statutes 2005 6.495

Beneficiaries, payments to, Minn. Statutes 2005 424A.05

Benefit trust fund, dissolution without consolidation

Procedures, Minn. Statutes 2005 424B.20

Benefits

Abandoned amounts, disposition, Minn. Statutes 2005 356.65

Ancillary benefits, Minn. Statutes 2005 424A.02

Disability benefits, Minn. Statutes 2005 424A.02, 424A.05

Dissolution of marriage, division of property, Minn. Statutes 2005 424A.02

Eligible rollover distributions, Minn. Statutes 2005 356.635

Funeral benefits, Minn. Statutes 2005 424A.05

Internal Revenue Code compliance, Minn. Statutes 2005 356.635

Personal property taxes, delinquent taxes, liens or levies for, exemptions, Minn. Statutes 2005 277.20, 277.21

Spousal maintenance and child support, income withholding, Minn. Statutes 2005 424A.02

Supplemental benefits, Minn. Statutes 2005 424A.10

Survivor benefits, Minn. Statutes 2005 424A.001, 424A.02, 424A.05

Boards of trustees

Consolidating relief associations, Minn. Statutes 2005 424B.03, 424B.04

Fiduciary duties, Minn. Statutes 2005 424A.001, 424A.04

Members, officers, elections, terms of office, Minn. Statutes 2005 424A.04

Resolutions by, consolidation, Minn. Statutes 2005 424B.02

Bylaws

Access, Minn. Statutes 2005 424A.05

Amendments, Minn. Statutes 2005 69.772, 69.773, 424A.02

Annuity contract purchases, Minn. Statutes 2005 424A.02

Boards of trustees, members, Minn. Statutes 2005 424A.04

Consolidating relief associations, Minn. Statutes 2005 424B.03

Municipalities, approval, Minn. Statutes 2005 424A.02

Postretirement increases, Minn. Statutes 2005 424A.02

Service pensions, generally, Minn. Statutes 2005 424A.02

Survivor benefits, Minn. Statutes 2005 424A.02

Certificates and certification

Financial requirements, Minn. Statutes 2005 69.772, 69.773

Flexible service pension maximums, Minn. Statutes 2005 424A.02

Funds available for investment, Minn. Statutes 2005 69.775

Minimum municipal obligation, Minn. Statutes 2005 69.772, 69.773

Special fund, financial requirements, Minn. Statutes 2005 424A.02

Timing of reports, Minn. Statutes 2005 356.219

Child support, income withholding, Minn. Statutes 2005 424A.02

Combined service pensions, Minn. Statutes 2005 424A.02

Compensation and salaries, salary base, Minn. Statutes 2005 423A.01

Consolidations

Administrative expenses, Minn. Statutes 2005 424B.09

Authorized, Minn. Statutes 2005 424B.02

Definitions, Minn. Statutes 2005 424B.01

General expenses, payment, Minn. Statutes 2005 424B.09

General fund, Minn. Statutes 2005 424B.05, 424B.07, 424B.09

Governance of consolidating relief associations, Minn. Statutes 2005 424B.04

Minimum municipal obligations, allocation, Minn. Statutes 2005 424B.10

Prior relief associations, termination, Minn. Statutes 2005 424B.08

Procedures, Minn. Statutes 2005 424B.02

Service pensions, Minn. Statutes 2005 424B.10

Special fund, Minn. Statutes 2005 424B.05, 424B.06, 424B.09

Subsequent relief associations, Minn. Statutes 2005 424B.01, 424B.03

Transfers of administration, records, assets, and liabilities, Minn. Statutes 2005 424B.06

Consultants, hiring or contracting with, Minn. Statutes 2005 424A.04

Copies, bylaws, amendments, failure to file, Minn. Statutes 2005 424A.02

Corporate registration, Minn. Statutes 2005 317A.823

Costs, payment, administrative expenses, Minn. Statutes 2005 424A.05

Creditors remedies, service pensions

Use prohibited, Minn. Statutes 2005 424A.02, 550.37

Dedicated fund, Minn. Statutes 2005 356.63

Deferred members, accrued liability, determination, Minn. Statutes 2005 69.772

Deferred service pensions

Credit for uniformed service break, Minn. Statutes 2005 424A.021

Defined contribution lump sum service pensions, Minn. Statutes 2005 424A.02

Definitions

Dissolutions, Minn. Statutes 2005 424B.01

Generally, Minn. Statutes 2005 356.219, 424A.001, 424A.02

Loss of survivor benefits, Minn. Statutes 2005 356.406

Retirement annuity application procedure, Minn. Statutes 2005 356.46

Supplemental benefits, Minn. Statutes 2005 424A.10

Disability benefits

Definitions, Minn. Statutes 2005 356.46

Former members, Minn. Statutes 2005 424A.02

Inactive members, payment to, Minn. Statutes 2005 424A.02

Payment authorization, Minn. Statutes 2005 424A.05

Disclosure, financial reporting requirements, Minn. Statutes 2005 356.20

Dissolution of marriage

Division of property, Minn. Statutes 2005 424A.02

Dissolutions

Annuity purchases, Minn. Statutes 2005 424B.21

Definitions, Minn. Statutes 2005 424B.01

Dissolution without consolidation, procedures, Minn. Statutes 2005 424B.20

District firefighter relief associations, Minn. Statutes 2005 424A.02

Division from salaried firefighter relief associations, Minn. Statutes 2005 353A.04

Early retirement, reduced service pensions, Minn. Statutes 2005 424A.02

Establishment, Minn. Statutes 2005 356.25

Estate taxes, service pensions, exemption, Minn. Statutes 2005 424A.02

Exclusions from coverage, Minn. Statutes 2005 424A.01

Execution (creditors remedies)

Service pensions, exemption, Minn. Statutes 2005 424A.02

Fees, dues, and assessments

Payment authorization, Minn. Statutes 2005 424A.05

Fiduciary duties, Minn. Statutes 2005 424A.001, 424A.04

Filing with

Consolidation resolutions, Minn. Statutes 2005 424B.02

Financial reports, Minn. Statutes 2005 69.051

Lump sum service pensions, applications for installment payments, Minn. Statutes 2005 424A.02

Financial reports

Filing in lieu of corporate registration, Minn. Statutes 2005 317A.823

Requirements, generally, Minn. Statutes 2005 69.051, 356.20

Financial requirements, Minn. Statutes 2005 69.772, 69.773

Financing Guidelines Act, Minn. Statutes 2005 69.771 to 69.776

Fire departments, boards of trustees, Minn. Statutes 2005 424A.04

Fire state aid special account, Minn. Statutes 2005 69.031, 424A.08

Funds and accounts

Consolidating relief associations, Minn. Statutes 2005 424B.01 to 424B.10

Dedicated fund, Minn. Statutes 2005 356.63

Defined contribution lump sum service pensions, Minn. Statutes 2005 424A.02

Fire state aid special account, Minn. Statutes 2005 69.031, 424A.08

General fund, see same under this topic

Special fund, see same under this topic

Funeral benefits, payment authorization, Minn. Statutes 2005 424A.05

Gambling licenses, see Organizations under GAMBLING

Garnishment, service pensions

Exemption, Minn. Statutes 2005 424A.02, 550.37

General fund

Assets, investment, Minn. Statutes 2005 69.775

Consolidating relief associations, Minn. Statutes 2005 424B.05, 424B.07, 424B.09

Credits to, abandoned contributions, annuities, or benefits, Minn. Statutes 2005 356.65

Reports about, Minn. Statutes 2005 69.051

Requirements, generally, Minn. Statutes 2005 424A.06

Generally, Minn. Statutes 2005 424A.09

Hearings, consolidations, Minn. Statutes 2005 424B.02

Incorporation, new relief associations

Following consolidation, Minn. Statutes 2005 424B.03

Interest rates, lump sum service pensions

Installment payments, Minn. Statutes 2005 69.772, 424A.02

Investment of funds

Authorized investments, Minn. Statutes 2005 69.775

Boards of directors, duties, Minn. Statutes 2005 69.775

Credit for uniformed service break, investment returns from, Minn. Statutes 2005 424A.021

General fund assets, Minn. Statutes 2005 69.775, 424A.06

Income, crediting to special fund, Minn. Statutes 2005 69.772

Investment agencies, appointment, Minn. Statutes 2005 69.775

Investment Board, duties, Minn. Statutes 2005 424A.06

Policy statement, Minn. Statutes 2005 356.219

Reports about, Minn. Statutes 2005 356.219

Special fund assets, Minn. Statutes 2005 69.775, 424A.05

Legal obligations, nonbenefit legal obligations

Dissolution without consolidation, Minn. Statutes 2005 424B.20

Liability

Consolidating relief associations, transfers, Minn. Statutes 2005 424B.06

Unfunded actuarial accrued liability, Minn. Statutes 2005 69.773

Lump sum service pensions

Actuarial valuations, Minn. Statutes 2005 69.773

Amount, computation, Minn. Statutes 2005 424A.02

Commerce Department, duties, Minn. Statutes 2005 424A.02

Defined contribution lump sum service pensions, Minn. Statutes 2005 424A.02

Direct transfer to individual retirement accounts, Minn. Statutes 2005 424A.02

Income tax exclusion, supplemental benefits in lieu of, Minn. Statutes 2005 424A.10

Installment payments, Minn. Statutes 2005 69.772, 424A.02

Interest rates, Minn. Statutes 2005 69.772, 424A.02

Irrevocable election, Minn. Statutes 2005 424A.02

Maximum amount, Minn. Statutes 2005 424A.02

Nonprofit firefighting corporations, Minn. Statutes 2005 69.774

Qualified recipient, defined, Minn. Statutes 2005 424A.10

Special fund, Minn. Statutes 2005 69.772

Supplemental benefits, entitlement, Minn. Statutes 2005 424A.10

Mail and mailing, retirement annuities

Information, completed applications, Minn. Statutes 2005 356.46

Meetings, see OPEN MEETING LAW

Members

Changes in contributions by, Minn. Statutes 2005 353.27

Contributions, exemption, Minn. Statutes 2005 69.77

Death caused by surviving beneficiary, loss of survivor benefits, Minn. Statutes 2005 356.406

Deferred members, accrued liability determination, Minn. Statutes 2005 69.772

Fire prevention personnel, Minn. Statutes 2005 424A.01

Inactive members, Minn. Statutes 2005 424A.02

Minors, Minn. Statutes 2005 424A.01

Nonmember volunteer firefighters, exclusion, Minn. Statutes 2005 424A.01

Notice received, consolidation resolution, Minn. Statutes 2005 424B.02

Reports received, financial reports, Minn. Statutes 2005 356.20

Right to exclude certain persons, Minn. Statutes 2005 424A.01

Substitute volunteer firefighters, exclusion, Minn. Statutes 2005 424A.01

Mergers, gambling licenses, see Organizations under GAMBLING

Monthly service pensions

Generally, Minn. Statutes 2005 69.773, 424A.02

Nonprofit firefighting corporations, Minn. Statutes 2005 69.774

Special fund, Minn. Statutes 2005 69.773

Municipal contributions, Minn. Statutes 2005 69.771 to 69.773

Municipalities

Applicable municipality, defined, Minn. Statutes 2005 424B.01

Approvals by, Minn. Statutes 2005 424A.02, 424B.02

Boards of trustees, memberships, Minn. Statutes 2005 424A.04

Defined, Minn. Statutes 2005 424A.001

Delegation of duties, Minn. Statutes 2005 424A.02

Dissolution of relief association without consolidation, duties, Minn. Statutes 2005 424B.20

Financial reports, Minn. Statutes 2005 69.051, 356.20

Minimum obligation, Minn. Statutes 2005 69.772, 69.773, 424B.10

Municipalities without relief associations, fire state aid, Minn. Statutes 2005 424A.08

Noncompliance, penalties, Minn. Statutes 2005 69.771

Notice received, state aid disqualification, Minn. Statutes 2005 424A.02

Payments by, Minn. Statutes 2005 69.772

Property taxes, using for municipal contributions, Minn. Statutes 2005 69.771 to 69.773

Volunteer firefighter relief associations defined as, Minn. Statutes 2005 466.01

New relief associations

Incorporation following consolidation, Minn. Statutes 2005 424B.03

Nonforfeitable service pensions, Minn. Statutes 2005 424A.02

Nonprofit firefighting corporations

Approvals by, Minn. Statutes 2005 424A.02

Boards of trustees, Minn. Statutes 2005 424A.04

Defined as fire department, Minn. Statutes 2005 424A.001

Delegation of duties, Minn. Statutes 2005 424A.02

Fiduciary duties, Minn. Statutes 2005 424A.001, 424A.04

Fire prevention personnel, Minn. Statutes 2005 424A.01

Qualifications, Minn. Statutes 2005 69.774

Relief association, establishment, Minn. Statutes 2005 424A.07

Special fund, Minn. Statutes 2005 69.774

State aid, eligibility, Minn. Statutes 2005 69.774

Subsidiary relief associations, Minn. Statutes 2005 69.774

Notice given

Consolidations, Minn. Statutes 2005 424B.02

Dissolution without consolidation, Minn. Statutes 2005 424B.20

Termination, following consolidation, Minn. Statutes 2005 424B.08

Officers, duties, Minn. Statutes 2005 69.772, 69.773

Optional annuities, Minn. Statutes 2005 356.46

Payments by, former members, Minn. Statutes 2005 424A.02

Postretirement adjustments, Minn. Statutes 2005 423A.01, 424A.02

Prior relief associations

Termination, following consolidation, Minn. Statutes 2005 424B.08

Property taxes, revenues

Using for municipal contributions, Minn. Statutes 2005 69.771 to 69.773

Records and record keeping

Consolidating relief associations, transfers, Minn. Statutes 2005 424B.06

Dissolution without consolidation, procedures, Minn. Statutes 2005 424B.20

General fund, Minn. Statutes 2005 424A.06

Special fund, Minn. Statutes 2005 424A.05

Reduced service pensions, Minn. Statutes 2005 424A.02

Reports given

Audit reports, Minn. Statutes 2005 6.495, 6.72

Financial reports, Minn. Statutes 2005 69.051, 317A.823

Investment of funds, Minn. Statutes 2005 356.219

Revenue Department, financial compliance, Minn. Statutes 2005 6.495

State auditor, duties, Minn. Statutes 2005 356.219

Timing of reports, Minn. Statutes 2005 356.219

Resumption of active service

Credit for uniformed service break, Minn. Statutes 2005 424A.021

Repayment of service pension, Minn. Statutes 2005 424A.02

Service credit, Minn. Statutes 2005 69.772, 424A.001, 424A.02, 424A.021

Service pensions

Abandoned amounts, disposition, Minn. Statutes 2005 356.65

Active members, payment to, Minn. Statutes 2005 424A.02

Amount, uniform calculation, Minn. Statutes 2005 424A.02

Annuity contracts, purchase, Minn. Statutes 2005 424A.02

Annuity purchases, dissolution without consolidation, Minn. Statutes 2005 424B.21

Assignment, Minn. Statutes 2005 424A.02

Attachment, exemption, Minn. Statutes 2005 424A.02, 550.37

Bylaws, Minn. Statutes 2005 424A.02

Combined service pensions, Minn. Statutes 2005 424A.02

Completed applications, copies to spouses, Minn. Statutes 2005 356.46

Consolidated relief associations, Minn. Statutes 2005 424B.10

Creditors remedies, use prohibited, Minn. Statutes 2005 424A.02, 550.37

Debts owed to state, setoff exclusion, Minn. Statutes 2005 16D.16

Deferred service pensions, Minn. Statutes 2005 424A.02

Defined contribution lump sum service pensions, Minn. Statutes 2005 424A.02

Definitions, Minn. Statutes 2005 356.46

Dissolution of marriage, division of property, Minn. Statutes 2005 424A.02

Dissolution without consolidation, procedures, Minn. Statutes 2005 424B.20

District firefighter relief association members, Minn. Statutes 2005 424A.02

Entitlement, Minn. Statutes 2005 424A.02

Exception, Minn. Statutes 2005 424A.03

Flexible service pension maximums, Minn. Statutes 2005 424A.02

Former members, Minn. Statutes 2005 424A.02

Garnishment, exemption, Minn. Statutes 2005 424A.02, 550.37

Lump sum service pensions, see same under this topic

Maximum amount, Minn. Statutes 2005 424A.02

Monthly service pensions, Minn. Statutes 2005 69.773, 69.774, 424A.02

Nonforfeitable portion of service pension, Minn. Statutes 2005 424A.02

Optional annuities, Minn. Statutes 2005 356.46

Other benefits, concurrent payment, Minn. Statutes 2005 424A.02

Payment, Minn. Statutes 2005 424A.02, 424A.05

Postretirement increases, Minn. Statutes 2005 424A.02

Prorated service pensions, Minn. Statutes 2005 424A.02

Reduced service pensions, Minn. Statutes 2005 424A.02

Reemployed retired members, Minn. Statutes 2005 424A.04

Repayment, resumption of active service, Minn. Statutes 2005 424A.02

Salary base, Minn. Statutes 2005 423A.01

Spousal maintenance and child support, income withholding, Minn. Statutes 2005 424A.02

Total earned service pension, calculation, Minn. Statutes 2005 424A.02

Uniform payment requirement, Minn. Statutes 2005 424A.03

Social Security benefits, exclusion, Minn. Statutes 2005 355.07

Special fund

Accrued liability, determination, Minn. Statutes 2005 69.772

Actuarial valuations, Minn. Statutes 2005 69.773

Assets, investment, Minn. Statutes 2005 69.775, 424A.05

Boards of trustees, duties, Minn. Statutes 2005 424A.02

Consolidating relief associations, Minn. Statutes 2005 424B.05, 424B.06, 424B.09

Deposits to, Minn. Statutes 2005 69.772, 424A.05, 424A.10

Dissolution without consolidation, Minn. Statutes 2005 424B.20

Establishment, Minn. Statutes 2005 424A.05

Financial requirements, Minn. Statutes 2005 69.772, 69.773, 424A.02

Minimum municipal obligation, Minn. Statutes 2005 69.772, 69.773

Payments from, Minn. Statutes 2005 424A.02, 424A.05, 424A.10

Records, access, Minn. Statutes 2005 424A.05

Reports about, Minn. Statutes 2005 69.051

Treasurer, duties, Minn. Statutes 2005 424A.05

Spousal maintenance, income withholding, Minn. Statutes 2005 424A.02

Spouses, retirement annuities, Minn. Statutes 2005 356.46

State aid

Amortization state aid, reallocation, Minn. Statutes 2005 423A.02

Disqualification, Minn. Statutes 2005 69.051, 69.771, 424A.02, 424A.03

Fire state aid special account, Minn. Statutes 2005 424A.08

Generally, Minn. Statutes 2005 424A.02

Minimum allocation amount, Minn. Statutes 2005 69.021

Municipal contributions, using for, Minn. Statutes 2005 69.771

Municipalities without relief associations, Minn. Statutes 2005 424A.08

Post-1999 relief associations, Minn. Statutes 2005 69.021

Qualifications, financial reports, Minn. Statutes 2005 69.051

Withholding, investment reporting noncompliance, Minn. Statutes 2005 356.219

State auditor, duties, Minn. Statutes 2005 69.771, 69.772

Successor relief associations

Financial reports, Minn. Statutes 2005 356.20

Procedures following consolidation, Minn. Statutes 2005 424B.03

Supplemental benefits, Minn. Statutes 2005 424A.10

Survivor benefits

Beneficiaries charged or convicted of causing member's death, Minn. Statutes 2005 356.406

Bylaws, Minn. Statutes 2005 424A.02

Definitions, Minn. Statutes 2005 356.406, 424A.001

Payment authorization, Minn. Statutes 2005 424A.05

Transfer of funds, direct transfer to individual retirement accounts, Minn. Statutes 2005 424A.02

Treasurers, duties, Minn. Statutes 2005 424A.05, 424A.06

Unfunded actuarial accrued liability, Minn. Statutes 2005 69.773

Uniformed service credit, provision for, Minn. Statutes 2005 424A.021

Violations and penalties

Bylaws, copies of amendments, failure to file, Minn. Statutes 2005 424A.02

Investment reporting, noncompliance, Minn. Statutes 2005 356.219

State aid

Disqualification, Minn. Statutes 2005 69.051, 69.771, 424A.02, 424A.03

Withholding, Minn. Statutes 2005 356.219

Surviving beneficiaries, charge or conviction of causing member's death, Minn. Statutes 2005 356.406

Volunteer Firefighters' Relief Association Financing Guidelines Act, Minn. Statutes 2005 69.771 to 69.776

Waivers

Inactive members, service credit, Minn. Statutes 2005 424A.02

State aid or appropriations, withholding for investment reporting noncompliance, Minn. Statutes 2005 356.219