VOLUNTEER FIREFIGHTER RELIEF ASSOCIATIONS

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

Accountants, qualifications, duties, Minn. Statutes 2012 69.051

Accounting and bookkeeping, Minn. Statutes 2012 356.20

Accumulated contributions, abandoned amounts, disposition, Minn. Statutes 2012 356.65

Active service, resumption

Credit for uniformed service break, Minn. Statutes 2012 424A.021

Repayment of service pension, Minn. Statutes 2012 424A.02

Actuarial valuations

Bylaws or articles of incorporation, amendments, Minn. Statutes 2012 69.773

Employee/employer contributions, changes in, Minn. Statutes 2012 353.27

Financial reporting requirements, Minn. Statutes 2012 356.20

Interest rate assumptions, preretirement, postretirement, Minn. Statutes 2012 356.215

Special fund, Minn. Statutes 2012 69.773

Administration

Consolidating relief associations, transfers, Minn. Statutes 2012 424B.06

Costs, payment, Minn. Statutes 2012 424A.05

Age of retirement, Minn. Statutes 2012 424A.02

Ancillary benefits

Generally, Minn. Statutes 2012 424A.001

Limitations, Minn. Statutes 2012 424A.016

Annual funding requirements, shortfall, Minn. Statutes 2012 69.041

Annuities, see Service pensions under this topic

Appeals, state aid disqualification, Minn. Statutes 2012 424A.02

Appropriations to, withholding, investment reporting noncompliance, Minn. Statutes 2012 356.219

Articles of incorporation

Amendments, Minn. Statutes 2012 69.772, 69.773

Consolidating relief associations, Minn. Statutes 2012 424B.03

Service pensions, Minn. Statutes 2012 424A.02

Assets

Consolidating relief associations, transfers, Minn. Statutes 2012 424B.06

Limitations on use, Minn. Statutes 2012 356.63

Service pensions, payment of, Minn. Statutes 2012 424A.02

Assignments, service pensions, Minn. Statutes 2012 424A.015

Attachment, service pensions, exemption, Minn. Statutes 2012 424A.02, 550.37

Auditors, qualifications, duties, Minn. Statutes 2012 69.051

Audits and examinations

Evidence of wrongdoing, reports, Minn. Statutes 2012 6.67

Financial reports, Minn. Statutes 2012 69.051, 356.20

Reports, Minn. Statutes 2012 6.495, 6.72

Requirements, generally, Minn. Statutes 2012 6.495

Beneficiaries, payments to, Minn. Statutes 2012 424A.05

Benefit trust fund, dissolution without consolidation, procedures, Minn. Statutes 2012 424B.20

Benefits

Abandoned amounts, disposition, Minn. Statutes 2012 356.65

Ancillary benefits, Minn. Statutes 2012 424A.001, 424A.016

Disability benefits, Minn. Statutes 2012 424A.02, 424A.05

Dissolution of marriage, division of property, Minn. Statutes 2012 424A.02

Eligible rollover distributions, Minn. Statutes 2012 356.635

Funeral benefits, Minn. Statutes 2012 424A.05

Internal Revenue Code compliance, Minn. Statutes 2012 356.635

Personal property taxes, delinquent taxes, liens or levies for, exemptions, Minn. Statutes 2012 277.20, 277.21

Spousal maintenance and child support, income withholding, Minn. Statutes 2012 424A.02

Supplemental benefits, Minn. Statutes 2012 424A.10

Survivor benefits, Minn. Statutes 2012 424A.001, 424A.016, 424A.02, 424A.05

Boards of trustees

Consolidating relief associations, Minn. Statutes 2012 424B.03, 424B.04

Fiduciary duties, Minn. Statutes 2012 424A.04

Members, officers, elections, terms of office, Minn. Statutes 2012 424A.04

Resolutions by, consolidation, Minn. Statutes 2012 424B.02

Bylaws

Access, Minn. Statutes 2012 424A.05

Amendments, Minn. Statutes 2012 69.772, 69.773, 424A.016, 424A.02

Boards of trustees, members, Minn. Statutes 2012 424A.04

Consolidating relief associations, Minn. Statutes 2012 424B.03

Generally, Minn. Statutes 2012 424A.02

Certificates and certification

Financial requirements, Minn. Statutes 2012 69.772, 69.773

Flexible service pension maximums, Minn. Statutes 2012 424A.02

Minimum municipal obligation, Minn. Statutes 2012 69.772, 69.773

Special fund, financial requirements, Minn. Statutes 2012 424A.02

Timing of reports, Minn. Statutes 2012 356.219

Child support, income withholding, Minn. Statutes 2012 424A.02

Combined service pensions, Minn. Statutes 2012 424A.02

Compensation and salaries, salary base, Minn. Statutes 2012 423A.01

Consolidations

Administrative expenses, Minn. Statutes 2012 424B.09

Authorized, Minn. Statutes 2012 424B.02

Defined benefit relief associations, Minn. Statutes 2012 424B.10

Defined contribution relief associations, Minn. Statutes 2012 424B.11

Definitions, Minn. Statutes 2012 424B.01

General expenses, payment, Minn. Statutes 2012 424B.09

General fund, Minn. Statutes 2012 424B.05, 424B.07, 424B.09

Governance of consolidating relief associations, Minn. Statutes 2012 424B.04

Minimum municipal obligations, allocation, Minn. Statutes 2012 424B.10

Mixed consolidating relief associations, Minn. Statutes 2012 424B.12

Prior relief associations, termination, Minn. Statutes 2012 424B.08

Procedures, Minn. Statutes 2012 424B.02

Service pensions, Minn. Statutes 2012 424B.10

Special fund, Minn. Statutes 2012 424B.05, 424B.06, 424B.09

Subsequent relief associations, Minn. Statutes 2012 424B.01, 424B.03

Transfers of administration, records, assets, and liabilities, Minn. Statutes 2012 424B.06

Consultants, hiring or contracting with, Minn. Statutes 2012 424A.04

Copies, bylaws, amendments, failure to file, Minn. Statutes 2012 424A.02

Costs, payment, administrative expenses, Minn. Statutes 2012 424A.05

Creditors remedies, service pensions, use prohibited, Minn. Statutes 2012 424A.02, 550.37

Dedicated fund, Minn. Statutes 2012 356.63

Deferred compensation plan, transfers, Minn. Statutes 2012 424A.015

Deferred members, accrued liability, determination, Minn. Statutes 2012 69.772

Deferred service pensions

Credit for uniformed service break, Minn. Statutes 2012 424A.021

Eligibility, Minn. Statutes 2012 424A.016

Generally, Minn. Statutes 2012 424A.02

Defined benefit relief associations

Consolidations, Minn. Statutes 2012 424B.10, 424B.12

Defined, Minn. Statutes 2012 424A.001

Identification as, Minn. Statutes 2012 424A.002

Defined contribution lump-sum service pensions, authorization, Minn. Statutes 2012 424A.016

Defined contribution relief associations

Ancillary benefits, limitations, Minn. Statutes 2012 424A.016

Consolidations, Minn. Statutes 2012 424B.11, 424B.12

Defined, Minn. Statutes 2012 424A.001

Generally, Minn. Statutes 2012 424A.015, 424A.016

Identification as, Minn. Statutes 2012 424A.002

Reduced vesting schedule, Minn. Statutes 2012 424A.016

Defined contribution trusts, Minn. Statutes 2012 424A.016

Definitions

Dissolutions, Minn. Statutes 2012 424B.01

Generally, Minn. Statutes 2012 424A.001, 424A.02

Loss of survivor benefits, Minn. Statutes 2012 356.406

Tort liability, Minn. Statutes 2012 466.01

Disability benefits

Former members, Minn. Statutes 2012 424A.02

Health insurance premiums, withholding, Minn. Statutes 2012 356.87

Inactive members, payment to, Minn. Statutes 2012 424A.02

Payment authorization, Minn. Statutes 2012 424A.05

Disclosure, financial reporting requirements, Minn. Statutes 2012 356.20

Dissolution of marriage, division of property, Minn. Statutes 2012 424A.02

Dissolutions

Annuity purchases, Minn. Statutes 2012 424B.21

Definitions, Minn. Statutes 2012 424B.01

Dissolution without consolidation, procedures, Minn. Statutes 2012 424B.20

District firefighter relief associations, Minn. Statutes 2012 424A.02

Division from salaried firefighter relief associations, Minn. Statutes 2012 353A.04

Early retirement, reduced service pensions, Minn. Statutes 2012 424A.02

Employers, dissolution, allocation of receivables, Minn. Statutes 2012 356.98

Establishment, Minn. Statutes 2012 356.25

Estate taxes, service pensions, exemption, Minn. Statutes 2012 424A.02

Exclusions from coverage, Minn. Statutes 2012 424A.01

Execution (creditors remedies), service pensions, exemption, Minn. Statutes 2012 424A.015, 424A.02

Existing associations, continuation authorized, Minn. Statutes 2012 424A.002

Fees, dues, and assessments, payment authorization, Minn. Statutes 2012 424A.05

Fiduciary duties, Minn. Statutes 2012 424A.04

Filing with

Consolidation resolutions, Minn. Statutes 2012 424B.02

Financial reports, Minn. Statutes 2012 69.051

Lump sum service pensions, applications for installment payments, Minn. Statutes 2012 424A.02

Financial reports, generally, Minn. Statutes 2012 69.051, 356.20

Financial requirements, Minn. Statutes 2012 69.772, 69.773

Financing Guidelines Act, Minn. Statutes 2012 69.771 to 69.776

Fire departments, boards of trustees, Minn. Statutes 2012 424A.04

Fire state aid special account, Minn. Statutes 2012 69.031, 424A.08

Funds and accounts

Consolidating relief associations, Minn. Statutes 2012 424B.01 to 424B.10

Dedicated fund, Minn. Statutes 2012 356.63

Defined contribution lump sum service pensions, Minn. Statutes 2012 424A.02

Fire state aid special account, Minn. Statutes 2012 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 2012 424A.015, 424A.02, 550.37

General fund

Consolidating relief associations, Minn. Statutes 2012 424B.05, 424B.07, 424B.09

Credits to, abandoned contributions, annuities, or benefits, Minn. Statutes 2012 356.65

Reports about, Minn. Statutes 2012 69.051

Requirements, generally, Minn. Statutes 2012 424A.06

Hearings, consolidations, Minn. Statutes 2012 424B.02

Incorporation, new relief associations, following consolidation, Minn. Statutes 2012 424B.03

Individual accounts, generally, Minn. Statutes 2012 424A.016

Individual retirement account transfers, Minn. Statutes 2012 424A.015

Insurance, public employees program, Minn. Statutes 2012 356.87

Interest rates, lump sum service pensions, installment payments, Minn. Statutes 2012 69.772, 424A.02

Investment of funds

Authorized investments, Minn. Statutes 2012 69.775

Credit for uniformed service break, investment returns from, Minn. Statutes 2012 424A.021

General fund assets, Minn. Statutes 2012 424A.06

Income, crediting to special fund, Minn. Statutes 2012 69.772

Investment Board, duties, Minn. Statutes 2012 424A.06

Policy statement, Minn. Statutes 2012 356.219

Reports about, Minn. Statutes 2012 356.219

Special fund assets, Minn. Statutes 2012 424A.05

Legal obligations, nonbenefit legal obligations, dissolution without consolidation, Minn. Statutes 2012 424B.20

Liability

Consolidating relief associations, transfers, Minn. Statutes 2012 424B.06

Unfunded actuarial accrued liability, Minn. Statutes 2012 69.773

Lump sum service pensions

Actuarial valuations, Minn. Statutes 2012 69.773

Generally, Minn. Statutes 2012 424A.02

Income tax exclusion, supplemental benefits in lieu of, Minn. Statutes 2012 424A.10

Installment payments, Minn. Statutes 2012 69.772, 424A.02

Interest rates, Minn. Statutes 2012 69.772, 424A.02

Nonprofit firefighting corporations, Minn. Statutes 2012 69.774

Special fund, Minn. Statutes 2012 69.772

Supplemental benefits, entitlement, Minn. Statutes 2012 424A.10

Trusts, Minn. Statutes 2012 424A.02

Mail and mailing, retirement annuities, information, completed applications, Minn. Statutes 2012 356.46

Meetings, see OPEN MEETING LAW

Members

Changes in contributions by, Minn. Statutes 2012 353.27

Death caused by surviving beneficiary, loss of survivor benefits, Minn. Statutes 2012 356.406

Deferred members, accrued liability determination, Minn. Statutes 2012 69.772

Generally, Minn. Statutes 2012 424A.01

Inactive members, Minn. Statutes 2012 424A.02

Notice received, consolidation resolution, Minn. Statutes 2012 424B.02

Reports received, financial reports, Minn. Statutes 2012 356.20

Mergers, gambling licenses, see Organizations under GAMBLING

Monthly service pensions

Generally, Minn. Statutes 2012 69.773, 424A.02

Nonprofit firefighting corporations, Minn. Statutes 2012 69.774

Trusts, Minn. Statutes 2012 424A.02

Municipal contributions, Minn. Statutes 2012 69.771 to 69.773

Municipalities

Applicable municipality, defined, Minn. Statutes 2012 424B.01

Approvals by, Minn. Statutes 2012 424A.02, 424B.02

Boards of trustees, memberships, Minn. Statutes 2012 424A.04

Defined, Minn. Statutes 2012 424A.001

Delegation of duties, Minn. Statutes 2012 424A.02

Dissolution of relief association without consolidation, duties, Minn. Statutes 2012 424B.20

Financial reports, Minn. Statutes 2012 69.051, 356.20

Minimum obligation, Minn. Statutes 2012 69.772, 69.773

Municipalities without relief associations, fire state aid, Minn. Statutes 2012 424A.08

Noncompliance, penalties, Minn. Statutes 2012 69.771

Notice received, state aid disqualification, Minn. Statutes 2012 424A.02

Payments by, Minn. Statutes 2012 69.772, 353G.08

Property taxes, using for municipal contributions, Minn. Statutes 2012 69.771 to 69.773

New associations

Establishment authorized, Minn. Statutes 2012 424A.002

Incorporation following consolidation, Minn. Statutes 2012 424B.03

Nonforfeitable service pensions, Minn. Statutes 2012 424A.02

Nonprofit firefighting corporations

Approvals by, Minn. Statutes 2012 424A.02

Boards of trustees, Minn. Statutes 2012 424A.04

Defined as fire department, Minn. Statutes 2012 424A.001

Delegation of duties, Minn. Statutes 2012 424A.02

Fiduciary duties, Minn. Statutes 2012 424A.04

Fire prevention personnel, Minn. Statutes 2012 424A.01

Generally, Minn. Statutes 2012 69.774

Relief association, establishment, Minn. Statutes 2012 424A.07

Officers, duties, Minn. Statutes 2012 69.772, 69.773

Optional annuities, Minn. Statutes 2012 356.46

Payments by

Former members, Minn. Statutes 2012 424A.02

Health insurance premiums, Minn. Statutes 2012 356.87

Payments to, health insurance, administrative expenses, Minn. Statutes 2012 356.87

Postretirement adjustments

Generally, Minn. Statutes 2012 424A.02

Salary base, Minn. Statutes 2012 423A.01

Prior relief associations, termination, following consolidation, Minn. Statutes 2012 424B.08

Property taxes, revenues, using for municipal contributions, Minn. Statutes 2012 69.771 to 69.773

Public employees insurance program, Minn. Statutes 2012 356.87

Records and record keeping

Consolidating relief associations, transfers, Minn. Statutes 2012 424B.06

Dissolution without consolidation, procedures, Minn. Statutes 2012 424B.20

General fund, Minn. Statutes 2012 424A.06

Special fund, Minn. Statutes 2012 424A.05

Reduced service pensions, Minn. Statutes 2012 424A.02

Reports given

Audit reports, Minn. Statutes 2012 6.495, 6.72

Financial reports, Minn. Statutes 2012 69.051

Investment of funds, Minn. Statutes 2012 356.219

Revenue Department, financial compliance, Minn. Statutes 2012 6.495

State auditor, duties, Minn. Statutes 2012 356.219

Timing of reports, Minn. Statutes 2012 356.219

Resumption of active service

Credit for uniformed service break, Minn. Statutes 2012 424A.021

Generally, Minn. Statutes 2012 424A.01

Separation from active service, exception, Minn. Statutes 2012 424A.015

Service credit, Minn. Statutes 2012 69.772, 424A.001, 424A.02, 424A.021

Service pensions

Abandoned amounts, disposition, Minn. Statutes 2012 356.65

Annuity contract purchases, Minn. Statutes 2012 424A.015

Annuity purchases, dissolution without consolidation, Minn. Statutes 2012 424B.21

Attachment, exemption, Minn. Statutes 2012 424A.02, 550.37

Completed applications, copies to spouses, Minn. Statutes 2012 356.46

Consolidated relief associations, Minn. Statutes 2012 424B.10

Creditors remedies, use prohibited, Minn. Statutes 2012 424A.02, 550.37

Debts owed to state, setoff exclusion, Minn. Statutes 2012 16D.16

Defined contribution lump-sum service pensions, Minn. Statutes 2012 424A.016

Defined contributions, Minn. Statutes 2012 424A.015

Dissolution without consolidation, procedures, Minn. Statutes 2012 424B.20

Exception, Minn. Statutes 2012 424A.03

Garnishment, exemption, Minn. Statutes 2012 424A.015, 424A.02, 550.37

Generally, Minn. Statutes 2012 424A.015, 424A.016, 424A.02

Health insurance premiums, withholding, Minn. Statutes 2012 356.87

Installment payments authorized, Minn. Statutes 2012 424A.016

Lump sum service pensions, see same under this topic

Monthly service pensions, Minn. Statutes 2012 69.773, 69.774, 424A.02

Optional annuities, Minn. Statutes 2012 356.46

Payment, Minn. Statutes 2012 424A.02, 424A.05

Reduced vesting schedule, Minn. Statutes 2012 424A.016

Reemployed retired members, Minn. Statutes 2012 424A.04

Salary base, Minn. Statutes 2012 423A.01

Survivor benefits, Minn. Statutes 2012 424A.016

Uniform payment requirement, Minn. Statutes 2012 424A.03

Social Security benefits, exclusion, Minn. Statutes 2012 355.07

Special fund

Accrued liability, determination, Minn. Statutes 2012 69.772

Actuarial valuations, Minn. Statutes 2012 69.773

Assets, investment, Minn. Statutes 2012 424A.05

Boards of trustees, duties, Minn. Statutes 2012 424A.02

Consolidating relief associations, Minn. Statutes 2012 424B.05, 424B.06, 424B.09

Deposits to, Minn. Statutes 2012 69.772, 424A.05, 424A.10

Dissolution without consolidation, Minn. Statutes 2012 424B.20

Erroneous deposits, correction, Minn. Statutes 2012 424A.05

Establishment, Minn. Statutes 2012 424A.05

Financial requirements, Minn. Statutes 2012 69.772, 69.773, 424A.02

Minimum municipal obligation, Minn. Statutes 2012 69.772, 69.773

Payments from, Minn. Statutes 2012 424A.02, 424A.05, 424A.10

Records, access, Minn. Statutes 2012 424A.05

Reports about, Minn. Statutes 2012 69.051

Treasurer, duties, Minn. Statutes 2012 424A.05

Spousal maintenance, income withholding, Minn. Statutes 2012 424A.02

Spouses, retirement annuities, Minn. Statutes 2012 356.46

State aid

Amortization state aid, reallocation, Minn. Statutes 2012 423A.02

Disqualification, Minn. Statutes 2012 69.051, 69.771, 424A.02, 424A.03

Fire state aid special account, Minn. Statutes 2012 424A.08

Generally, Minn. Statutes 2012 424A.02

Minimum allocation amount, Minn. Statutes 2012 69.021

Municipal contributions, using for, Minn. Statutes 2012 69.771

Municipalities without relief associations, Minn. Statutes 2012 424A.08

Post-1999 relief associations, Minn. Statutes 2012 69.021

Qualifications, financial reports, Minn. Statutes 2012 69.051

Withholding, investment reporting noncompliance, Minn. Statutes 2012 356.219

State auditor, duties, Minn. Statutes 2012 69.771, 69.772

Successor relief associations

Financial reports, Minn. Statutes 2012 356.20

Procedures following consolidation, Minn. Statutes 2012 424B.03

Supplemental benefits, Minn. Statutes 2012 424A.10

Survivor benefits

Beneficiaries charged or convicted of causing member's death, Minn. Statutes 2012 356.406

Bylaws, Minn. Statutes 2012 424A.02

Definitions, Minn. Statutes 2012 356.406, 424A.001

Health insurance premiums, withholding, Minn. Statutes 2012 356.87

Payment authorization, Minn. Statutes 2012 424A.05

Supplemental benefits, Minn. Statutes 2012 424A.10

Trusts, Minn. Statutes 2012 424A.02

Transfers, deferred compensation plans, Minn. Statutes 2012 424A.015

Treasurers, duties, Minn. Statutes 2012 424A.05, 424A.06

Unfunded actuarial accrued liability, Minn. Statutes 2012 69.773

Uniformed service credit, provision for, Minn. Statutes 2012 424A.021

Violations and penalties

Bylaws, copies of amendments, failure to file, Minn. Statutes 2012 424A.02

Investment reporting, noncompliance, Minn. Statutes 2012 356.219

State aid

Disqualification, Minn. Statutes 2012 69.051, 69.771, 424A.02, 424A.03

Withholding, Minn. Statutes 2012 356.219

Volunteer Firefighters' Relief Association Financing Guidelines Act, Minn. Statutes 2012 69.771 to 69.776

Waivers

Inactive members, service credit, Minn. Statutes 2012 424A.02

State aid or appropriations, withholding for investment reporting noncompliance, Minn. Statutes 2012 356.219