Minnesota Legislature
Office of the Revisor of Statutes
2010 Minnesota Statutes Index (topics)
VOLUNTEER FIREFIGHTER RELIEF ASSOCIATIONS
See also LOCAL FIREFIGHTER RELIEF ASSOCIATIONS; PUBLIC EMPLOYEES POLICE AND FIRE FUND
Accountants, qualifications, duties, Minn. Statutes 2010 69.051
Accounting and bookkeeping, Minn. Statutes 2010 356.20
Accumulated contributions, abandoned amounts, disposition, Minn. Statutes 2010 356.65
Active service, resumption
Credit for uniformed service break, Minn. Statutes 2010 424A.021
Repayment of service pension, Minn. Statutes 2010 424A.02
Actuarial valuations
Bylaws or articles of incorporation, amendments, Minn. Statutes 2010 69.773
Employee/employer contributions, changes in, Minn. Statutes 2010 353.27
Financial reporting requirements, Minn. Statutes 2010 356.20
Interest rate assumptions, preretirement, postretirement, Minn. Statutes 2010 356.215
Special fund, Minn. Statutes 2010 69.773
Administration
Consolidating relief associations, transfers, Minn. Statutes 2010 424B.06
Costs, payment, Minn. Statutes 2010 424A.05
Age of retirement, Minn. Statutes 2010 424A.02
Ancillary benefits
Generally, Minn. Statutes 2010 424A.001
Limitations, Minn. Statutes 2010 424A.016
Annual funding requirements, shortfall, Minn. Statutes 2010 69.041
Annuities, see Service pensions under this topic
Appeals, state aid disqualification, Minn. Statutes 2010 424A.02
Appropriations to, withholding, investment reporting noncompliance, Minn. Statutes 2010 356.219
Articles of incorporation
Amendments, Minn. Statutes 2010 69.772, 69.773
Consolidating relief associations, Minn. Statutes 2010 424B.03
Service pensions, Minn. Statutes 2010 424A.02
Assets
Consolidating relief associations, transfers, Minn. Statutes 2010 424B.06
Limitations on use, Minn. Statutes 2010 356.63
Service pensions, payment of, Minn. Statutes 2010 424A.02
Assignments, service pensions, Minn. Statutes 2010 424A.015
Attachment, service pensions, exemption, Minn. Statutes 2010 424A.02, 550.37
Auditors, qualifications, duties, Minn. Statutes 2010 69.051
Audits and examinations
Evidence of wrongdoing, reports, Minn. Statutes 2010 6.67
Financial reports, Minn. Statutes 2010 69.051, 356.20
Reports, Minn. Statutes 2010 6.495, 6.72
Requirements, generally, Minn. Statutes 2010 6.495
Beneficiaries, payments to, Minn. Statutes 2010 424A.05
Benefit trust fund, dissolution without consolidation, procedures, Minn. Statutes 2010 424B.20
Benefits
Abandoned amounts, disposition, Minn. Statutes 2010 356.65
Ancillary benefits, Minn. Statutes 2010 424A.001, 424A.016
Disability benefits, Minn. Statutes 2010 424A.02, 424A.05
Dissolution of marriage, division of property, Minn. Statutes 2010 424A.02
Eligible rollover distributions, Minn. Statutes 2010 356.635
Funeral benefits, Minn. Statutes 2010 424A.05
Internal Revenue Code compliance, Minn. Statutes 2010 356.635
Personal property taxes, delinquent taxes, liens or levies for, exemptions, Minn. Statutes 2010 277.20, 277.21
Spousal maintenance and child support, income withholding, Minn. Statutes 2010 424A.02
Supplemental benefits, Minn. Statutes 2010 424A.10
Survivor benefits, Minn. Statutes 2010 424A.001, 424A.016, 424A.02, 424A.05
Boards of trustees
Consolidating relief associations, Minn. Statutes 2010 424B.03, 424B.04
Fiduciary duties, Minn. Statutes 2010 424A.04
Members, officers, elections, terms of office, Minn. Statutes 2010 424A.04
Resolutions by, consolidation, Minn. Statutes 2010 424B.02
Bylaws
Access, Minn. Statutes 2010 424A.05
Amendments, Minn. Statutes 2010 69.772, 69.773, 424A.016, 424A.02
Boards of trustees, members, Minn. Statutes 2010 424A.04
Consolidating relief associations, Minn. Statutes 2010 424B.03
Generally, Minn. Statutes 2010 424A.02
Certificates and certification
Financial requirements, Minn. Statutes 2010 69.772, 69.773
Flexible service pension maximums, Minn. Statutes 2010 424A.02
Funds available for investment, Minn. Statutes 2010 69.775
Minimum municipal obligation, Minn. Statutes 2010 69.772, 69.773
Special fund, financial requirements, Minn. Statutes 2010 424A.02
Timing of reports, Minn. Statutes 2010 356.219
Child support, income withholding, Minn. Statutes 2010 424A.02
Combined service pensions, Minn. Statutes 2010 424A.02
Compensation and salaries, salary base, Minn. Statutes 2010 423A.01
Consolidations
Administrative expenses, Minn. Statutes 2010 424B.09
Authorized, Minn. Statutes 2010 424B.02
Defined benefit relief associations, Minn. Statutes 2010 424B.10
Defined contribution relief associations, Minn. Statutes 2010 424B.11
Definitions, Minn. Statutes 2010 424B.01
General expenses, payment, Minn. Statutes 2010 424B.09
General fund, Minn. Statutes 2010 424B.05, 424B.07, 424B.09
Governance of consolidating relief associations, Minn. Statutes 2010 424B.04
Minimum municipal obligations, allocation, Minn. Statutes 2010 424B.10
Mixed consolidating relief associations, Minn. Statutes 2010 424B.12
Prior relief associations, termination, Minn. Statutes 2010 424B.08
Procedures, Minn. Statutes 2010 424B.02
Service pensions, Minn. Statutes 2010 424B.10
Special fund, Minn. Statutes 2010 424B.05, 424B.06, 424B.09
Subsequent relief associations, Minn. Statutes 2010 424B.01, 424B.03
Transfers of administration, records, assets, and liabilities, Minn. Statutes 2010 424B.06
Consultants, hiring or contracting with, Minn. Statutes 2010 424A.04
Copies, bylaws, amendments, failure to file, Minn. Statutes 2010 424A.02
Costs, payment, administrative expenses, Minn. Statutes 2010 424A.05
Creditors remedies, service pensions, use prohibited, Minn. Statutes 2010 424A.02, 550.37
Dedicated fund, Minn. Statutes 2010 356.63
Deferred compensation plan, transfers, Minn. Statutes 2010 424A.015
Deferred members, accrued liability, determination, Minn. Statutes 2010 69.772
Deferred service pensions
Credit for uniformed service break, Minn. Statutes 2010 424A.021
Eligibility, Minn. Statutes 2010 424A.016
Generally, Minn. Statutes 2010 424A.02
Defined benefit relief associations
Consolidations, Minn. Statutes 2010 424B.10, 424B.12
Defined, Minn. Statutes 2010 424A.001
Identification as, Minn. Statutes 2010 424A.002
Defined contribution lump-sum service pensions, authorization, Minn. Statutes 2010 424A.016
Defined contribution relief associations
Ancillary benefits, limitations, Minn. Statutes 2010 424A.016
Consolidations, Minn. Statutes 2010 424B.11, 424B.12
Defined, Minn. Statutes 2010 424A.001
Generally, Minn. Statutes 2010 424A.015, 424A.016
Identification as, Minn. Statutes 2010 424A.002
Reduced vesting schedule, Minn. Statutes 2010 424A.016
Defined contribution trusts, Minn. Statutes 2010 424A.016
Definitions
Dissolutions, Minn. Statutes 2010 424B.01
Generally, Minn. Statutes 2010 424A.001, 424A.02
Loss of survivor benefits, Minn. Statutes 2010 356.406
Tort liability, Minn. Statutes 2010 466.01
Disability benefits
Former members, Minn. Statutes 2010 424A.02
Inactive members, payment to, Minn. Statutes 2010 424A.02
Payment authorization, Minn. Statutes 2010 424A.05
Disclosure, financial reporting requirements, Minn. Statutes 2010 356.20
Dissolution of marriage, division of property, Minn. Statutes 2010 424A.02
Dissolutions
Annuity purchases, Minn. Statutes 2010 424B.21
Definitions, Minn. Statutes 2010 424B.01
Dissolution without consolidation, procedures, Minn. Statutes 2010 424B.20
District firefighter relief associations, Minn. Statutes 2010 424A.02
Division from salaried firefighter relief associations, Minn. Statutes 2010 353A.04
Early retirement, reduced service pensions, Minn. Statutes 2010 424A.02
Employers, dissolution, allocation of receivables, Minn. Statutes 2010 356.98
Establishment, Minn. Statutes 2010 356.25
Estate taxes, service pensions, exemption, Minn. Statutes 2010 424A.02
Exclusions from coverage, Minn. Statutes 2010 424A.01
Execution (creditors remedies), service pensions, exemption, Minn. Statutes 2010 424A.015, 424A.02
Existing associations, continuation authorized, Minn. Statutes 2010 424A.002
Fees, dues, and assessments, payment authorization, Minn. Statutes 2010 424A.05
Fiduciary duties, Minn. Statutes 2010 424A.04
Filing with
Consolidation resolutions, Minn. Statutes 2010 424B.02
Financial reports, Minn. Statutes 2010 69.051
Lump sum service pensions, applications for installment payments, Minn. Statutes 2010 424A.02
Financial reports, generally, Minn. Statutes 2010 69.051, 356.20
Financial requirements, Minn. Statutes 2010 69.772, 69.773
Financing Guidelines Act, Minn. Statutes 2010 69.771 to 69.776
Fire departments, boards of trustees, Minn. Statutes 2010 424A.04
Fire state aid special account, Minn. Statutes 2010 69.031, 424A.08
Funds and accounts
Consolidating relief associations, Minn. Statutes 2010 424B.01 to 424B.10
Dedicated fund, Minn. Statutes 2010 356.63
Defined contribution lump sum service pensions, Minn. Statutes 2010 424A.02
Fire state aid special account, Minn. Statutes 2010 69.031, 424A.08
General fund, see same under this topic
Special fund, see same under this topic
Gambling licenses, see Organizations under GAMBLING
Garnishment, service pensions, exemption, Minn. Statutes 2010 424A.015, 424A.02, 550.37
General fund
Assets, investment, Minn. Statutes 2010 69.775
Consolidating relief associations, Minn. Statutes 2010 424B.05, 424B.07, 424B.09
Credits to, abandoned contributions, annuities, or benefits, Minn. Statutes 2010 356.65
Reports about, Minn. Statutes 2010 69.051
Requirements, generally, Minn. Statutes 2010 424A.06
Hearings, consolidations, Minn. Statutes 2010 424B.02
Incorporation, new relief associations, following consolidation, Minn. Statutes 2010 424B.03
Individual accounts, generally, Minn. Statutes 2010 424A.016
Individual retirement account transfers, Minn. Statutes 2010 424A.015
Insurance, public employees program, Minn. Statutes 2010 356.87
Interest rates, lump sum service pensions, installment payments, Minn. Statutes 2010 69.772, 424A.02
Investment of funds
Authorized investments, Minn. Statutes 2010 69.775
Boards of directors, duties, Minn. Statutes 2010 69.775
Credit for uniformed service break, investment returns from, Minn. Statutes 2010 424A.021
General fund assets, Minn. Statutes 2010 69.775, 424A.06
Income, crediting to special fund, Minn. Statutes 2010 69.772
Investment agencies, appointment, Minn. Statutes 2010 69.775
Investment Board, duties, Minn. Statutes 2010 424A.06
Policy statement, Minn. Statutes 2010 356.219
Reports about, Minn. Statutes 2010 356.219
Special fund assets, Minn. Statutes 2010 69.775, 424A.05
Legal obligations, nonbenefit legal obligations, dissolution without consolidation, Minn. Statutes 2010 424B.20
Liability
Consolidating relief associations, transfers, Minn. Statutes 2010 424B.06
Unfunded actuarial accrued liability, Minn. Statutes 2010 69.773
Lump sum service pensions
Actuarial valuations, Minn. Statutes 2010 69.773
Generally, Minn. Statutes 2010 424A.02
Income tax exclusion, supplemental benefits in lieu of, Minn. Statutes 2010 424A.10
Installment payments, Minn. Statutes 2010 69.772, 424A.02
Interest rates, Minn. Statutes 2010 69.772, 424A.02
Nonprofit firefighting corporations, Minn. Statutes 2010 69.774
Special fund, Minn. Statutes 2010 69.772
Supplemental benefits, entitlement, Minn. Statutes 2010 424A.10
Trusts, Minn. Statutes 2010 424A.02
Mail and mailing, retirement annuities, information, completed applications, Minn. Statutes 2010 356.46
Meetings, see OPEN MEETING LAW
Members
Changes in contributions by, Minn. Statutes 2010 353.27
Contributions, exemption, Minn. Statutes 2010 69.77
Death caused by surviving beneficiary, loss of survivor benefits, Minn. Statutes 2010 356.406
Deferred members, accrued liability determination, Minn. Statutes 2010 69.772
Generally, Minn. Statutes 2010 424A.01
Inactive members, Minn. Statutes 2010 424A.02
Notice received, consolidation resolution, Minn. Statutes 2010 424B.02
Reports received, financial reports, Minn. Statutes 2010 356.20
Mergers, gambling licenses, see Organizations under GAMBLING
Monthly service pensions
Generally, Minn. Statutes 2010 69.773, 424A.02
Nonprofit firefighting corporations, Minn. Statutes 2010 69.774
Trusts, Minn. Statutes 2010 424A.02
Municipal contributions, Minn. Statutes 2010 69.771 to 69.773
Municipalities
Applicable municipality, defined, Minn. Statutes 2010 424B.01
Approvals by, Minn. Statutes 2010 424A.02, 424B.02
Boards of trustees, memberships, Minn. Statutes 2010 424A.04
Defined, Minn. Statutes 2010 424A.001
Delegation of duties, Minn. Statutes 2010 424A.02
Dissolution of relief association without consolidation, duties, Minn. Statutes 2010 424B.20
Financial reports, Minn. Statutes 2010 69.051, 356.20
Minimum obligation, Minn. Statutes 2010 69.772, 69.773
Municipalities without relief associations, fire state aid, Minn. Statutes 2010 424A.08
Noncompliance, penalties, Minn. Statutes 2010 69.771
Notice received, state aid disqualification, Minn. Statutes 2010 424A.02
Payments by, Minn. Statutes 2010 69.772
Property taxes, using for municipal contributions, Minn. Statutes 2010 69.771 to 69.773
New associations, establishment authorized, Minn. Statutes 2010 424A.002
New relief associations
Incorporation following consolidation, Minn. Statutes 2010 424B.03
Nonforfeitable service pensions, Minn. Statutes 2010 424A.02
Nonprofit firefighting corporations
Approvals by, Minn. Statutes 2010 424A.02
Boards of trustees, Minn. Statutes 2010 424A.04
Defined as fire department, Minn. Statutes 2010 424A.001
Delegation of duties, Minn. Statutes 2010 424A.02
Fiduciary duties, Minn. Statutes 2010 424A.04
Fire prevention personnel, Minn. Statutes 2010 424A.01
Generally, Minn. Statutes 2010 69.774
Relief association, establishment, Minn. Statutes 2010 424A.07
Notice given
Consolidations, Minn. Statutes 2010 424B.02
Dissolution without consolidation, Minn. Statutes 2010 424B.20
Termination, following consolidation, Minn. Statutes 2010 424B.08
Officers, duties, Minn. Statutes 2010 69.772, 69.773
Optional annuities, Minn. Statutes 2010 356.46
Payments by
Former members, Minn. Statutes 2010 424A.02
Payments to, health insurance, administrative expenses, Minn. Statutes 2010 356.87
Postretirement adjustments
Generally, Minn. Statutes 2010 424A.02
Salary base, Minn. Statutes 2010 423A.01
Prior relief associations, termination, following consolidation, Minn. Statutes 2010 424B.08
Property taxes, revenues, using for municipal contributions, Minn. Statutes 2010 69.771 to 69.773
Public employees insurance program, Minn. Statutes 2010 356.87
Records and record keeping
Consolidating relief associations, transfers, Minn. Statutes 2010 424B.06
Dissolution without consolidation, procedures, Minn. Statutes 2010 424B.20
General fund, Minn. Statutes 2010 424A.06
Special fund, Minn. Statutes 2010 424A.05
Reduced service pensions, Minn. Statutes 2010 424A.02
Reports given
Audit reports, Minn. Statutes 2010 6.495, 6.72
Financial reports, Minn. Statutes 2010 69.051
Investment of funds, Minn. Statutes 2010 356.219
Revenue Department, financial compliance, Minn. Statutes 2010 6.495
State auditor, duties, Minn. Statutes 2010 356.219
Timing of reports, Minn. Statutes 2010 356.219
Resumption of active service
Credit for uniformed service break, Minn. Statutes 2010 424A.021
Generally, Minn. Statutes 2010 424A.01
Separation from active service, exception, Minn. Statutes 2010 424A.015
Service credit, Minn. Statutes 2010 69.772, 424A.001, 424A.02, 424A.021
Service pensions
Abandoned amounts, disposition, Minn. Statutes 2010 356.65
Annuity contract purchases, Minn. Statutes 2010 424A.015
Annuity purchases, dissolution without consolidation, Minn. Statutes 2010 424B.21
Attachment, exemption, Minn. Statutes 2010 424A.02, 550.37
Completed applications, copies to spouses, Minn. Statutes 2010 356.46
Consolidated relief associations, Minn. Statutes 2010 424B.10
Creditors remedies, use prohibited, Minn. Statutes 2010 424A.02, 550.37
Debts owed to state, setoff exclusion, Minn. Statutes 2010 16D.16
Defined contribution lump-sum service pensions, Minn. Statutes 2010 424A.016
Defined contributions, Minn. Statutes 2010 424A.015
Dissolution without consolidation, procedures, Minn. Statutes 2010 424B.20
Exception, Minn. Statutes 2010 424A.03
Garnishment, exemption, Minn. Statutes 2010 424A.015, 424A.02, 550.37
Generally, Minn. Statutes 2010 424A.015, 424A.016, 424A.02
Installment payments authorized, Minn. Statutes 2010 424A.016
Lump sum service pensions, see same under this topic
Monthly service pensions, Minn. Statutes 2010 69.773, 69.774, 424A.02
Optional annuities, Minn. Statutes 2010 356.46
Payment, Minn. Statutes 2010 424A.02, 424A.05
Reduced vesting schedule, Minn. Statutes 2010 424A.016
Reemployed retired members, Minn. Statutes 2010 424A.04
Salary base, Minn. Statutes 2010 423A.01
Survivor benefits, Minn. Statutes 2010 424A.016
Uniform payment requirement, Minn. Statutes 2010 424A.03
Social Security benefits, exclusion, Minn. Statutes 2010 355.07
Special fund
Accrued liability, determination, Minn. Statutes 2010 69.772
Actuarial valuations, Minn. Statutes 2010 69.773
Assets, investment, Minn. Statutes 2010 69.775, 424A.05
Boards of trustees, duties, Minn. Statutes 2010 424A.02
Consolidating relief associations, Minn. Statutes 2010 424B.05, 424B.06, 424B.09
Deposits to, Minn. Statutes 2010 69.772, 424A.05, 424A.10
Dissolution without consolidation, Minn. Statutes 2010 424B.20
Erroneous deposits, correction, Minn. Statutes 2010 424A.05
Establishment, Minn. Statutes 2010 424A.05
Financial requirements, Minn. Statutes 2010 69.772, 69.773, 424A.02
Minimum municipal obligation, Minn. Statutes 2010 69.772, 69.773
Payments from, Minn. Statutes 2010 424A.02, 424A.05, 424A.10
Records, access, Minn. Statutes 2010 424A.05
Reports about, Minn. Statutes 2010 69.051
Treasurer, duties, Minn. Statutes 2010 424A.05
Spousal maintenance, income withholding, Minn. Statutes 2010 424A.02
Spouses, retirement annuities, Minn. Statutes 2010 356.46
State aid
Amortization state aid, reallocation, Minn. Statutes 2010 423A.02
Disqualification, Minn. Statutes 2010 69.051, 69.771, 424A.02, 424A.03
Fire state aid special account, Minn. Statutes 2010 424A.08
Generally, Minn. Statutes 2010 424A.02
Minimum allocation amount, Minn. Statutes 2010 69.021
Municipal contributions, using for, Minn. Statutes 2010 69.771
Municipalities without relief associations, Minn. Statutes 2010 424A.08
Post-1999 relief associations, Minn. Statutes 2010 69.021
Qualifications, financial reports, Minn. Statutes 2010 69.051
Withholding, investment reporting noncompliance, Minn. Statutes 2010 356.219
State auditor, duties, Minn. Statutes 2010 69.771, 69.772
Successor relief associations
Financial reports, Minn. Statutes 2010 356.20
Procedures following consolidation, Minn. Statutes 2010 424B.03
Supplemental benefits, Minn. Statutes 2010 424A.10
Survivor benefits
Beneficiaries charged or convicted of causing member's death, Minn. Statutes 2010 356.406
Bylaws, Minn. Statutes 2010 424A.02
Definitions, Minn. Statutes 2010 356.406, 424A.001
Payment authorization, Minn. Statutes 2010 424A.05
Supplemental benefits, Minn. Statutes 2010 424A.10
Trusts, Minn. Statutes 2010 424A.02
Transfers, deferred compensation plans, Minn. Statutes 2010 424A.015
Treasurers, duties, Minn. Statutes 2010 424A.05, 424A.06
Unfunded actuarial accrued liability, Minn. Statutes 2010 69.773
Uniformed service credit, provision for, Minn. Statutes 2010 424A.021
Violations and penalties
Bylaws, copies of amendments, failure to file, Minn. Statutes 2010 424A.02
Investment reporting, noncompliance, Minn. Statutes 2010 356.219
State aid
Disqualification, Minn. Statutes 2010 69.051, 69.771, 424A.02, 424A.03
Withholding, Minn. Statutes 2010 356.219
Volunteer Firefighters' Relief Association Financing Guidelines Act, Minn. Statutes 2010 69.771 to 69.776
Waivers
Inactive members, service credit, Minn. Statutes 2010 424A.02
State aid or appropriations, withholding for investment reporting noncompliance, Minn. Statutes 2010 356.219