VOLUNTEER FIREFIGHTER RELIEF ASSOCIATIONS

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

Accounting and bookkeeping, Minn. Statutes 2023 356.20

Accumulated contributions, abandoned amounts, disposition, Minn. Statutes 2023 356.65

Active service, resumption

Credit for uniformed service break, Minn. Statutes 2023 424A.003, 424A.021

Repayment of service pension, Minn. Statutes 2023 424A.02

Actuarial valuations

Actuarial assumptions, Minn. Statutes 2023 356.215

Bylaws or articles of incorporation, amendments, Minn. Statutes 2023 424A.093

Financial reporting requirements, Minn. Statutes 2023 356.20

Present value, single life annuity, rate conversion to, Minn. Statutes 2023 356.635

Special fund, Minn. Statutes 2023 424A.093

Administration

Consolidating relief associations, transfers, Minn. Statutes 2023 424B.06

Costs, payment, Minn. Statutes 2023 424A.05

Legislative proposals, Minn. Statutes 2023 356B.01, 356B.02

Age of retirement, Minn. Statutes 2023 424A.02

Ancillary benefits

Generally, Minn. Statutes 2023 424A.001

Governing provisions, Minn. Statutes 2023 424A.015

Limitations, Minn. Statutes 2023 424A.016

Annuities, see Service pensions under this topic

Appeals, state aid disqualification, Minn. Statutes 2023 424A.02

Articles of incorporation

Amendments, Minn. Statutes 2023 424A.092, 424A.093

Ancillary benefits, Minn. Statutes 2023 424A.015

Consolidating relief associations, Minn. Statutes 2023 424B.03

Service pensions, Minn. Statutes 2023 424A.015, 424A.02

Assets

Consolidating relief associations, transfers, Minn. Statutes 2023 424B.06

Conversion to defined contribution, Minn. Statutes 2023 424B.13

Dissolution of association, Minn. Statutes 2023 424B.22

Limitations on use, Minn. Statutes 2023 356.63

Service pensions, payment of, Minn. Statutes 2023 424A.02

Transfer of assets from plan, Minn. Statutes 2023 353G.17

Assignments, service pensions, Minn. Statutes 2023 424A.015

Attachment, service pensions, exemption, Minn. Statutes 2023 424A.02, 550.37

Audits and examinations

Evidence of wrongdoing, reports, Minn. Statutes 2023 6.67

Financial reports, Minn. Statutes 2023 356.20, 424A.014

Reports, Minn. Statutes 2023 6.495, 6.72

Requirements, generally, Minn. Statutes 2023 6.495

Beneficiaries, payments to, Minn. Statutes 2023 424A.05

Benefits

Abandoned amounts, disposition, Minn. Statutes 2023 356.65

Ancillary benefits, Minn. Statutes 2023 424A.001, 424A.016

Conversion to defined contribution, Minn. Statutes 2023 424B.13

Definitions, Minn. Statutes 2023 356.635

Disability benefits, Minn. Statutes 2023 424A.02, 424A.05

Dissolution of marriage, division of property, Minn. Statutes 2023 424A.02

Domestic relations orders, Minn. Statutes 2023 424A.05

Eligible rollover distributions, Minn. Statutes 2023 356.635

Funeral benefits, Minn. Statutes 2023 424A.05

Internal Revenue Code compliance, Minn. Statutes 2023 356.635

Personal property taxes, delinquent taxes, liens or levies for, exemptions, Minn. Statutes 2023 277.20, 277.21

Present value, single life annuity, rate conversion to, Minn. Statutes 2023 356.635

Prorated service pensions, Minn. Statutes 2023 424A.015

Spousal maintenance and child support, income withholding, Minn. Statutes 2023 424A.02

Supplemental benefits, Minn. Statutes 2023 424A.10

Survivor benefits, Minn. Statutes 2023 424A.001, 424A.016, 424A.02, 424A.05

Boards of trustees

Consolidating relief associations, Minn. Statutes 2023 424B.03, 424B.04

Fiduciary duties, Minn. Statutes 2023 424A.04

Members, officers, elections, terms of office, Minn. Statutes 2023 424A.04

Resolutions by, consolidation, Minn. Statutes 2023 424B.02

Transfer of assets from plan, approval, duties, Minn. Statutes 2023 353G.17

Bylaws

Access, Minn. Statutes 2023 424A.05

Amendments, Minn. Statutes 2023 424A.016, 424A.02, 424A.092, 424A.093

Boards of trustees, members, Minn. Statutes 2023 424A.04

Consolidating relief associations, Minn. Statutes 2023 424B.03

Generally, Minn. Statutes 2023 424A.02

Governing provisions, service pensions and ancillary benefits, Minn. Statutes 2023 424A.015

Transfer of assets from plan, Minn. Statutes 2023 353G.17

Certificates and certification

Financial requirements, Minn. Statutes 2023 424A.092, 424A.093

Flexible service pension maximums, Minn. Statutes 2023 424A.02

Minimum municipal obligation, Minn. Statutes 2023 424A.092, 424A.093

Special fund, financial requirements, Minn. Statutes 2023 424A.02

Child support, income withholding, Minn. Statutes 2023 424A.02

Combined service pensions, Minn. Statutes 2023 424A.015

Consolidations

Administrative expenses, Minn. Statutes 2023 424B.09

Authorized, Minn. Statutes 2023 424B.02

Defined benefit relief associations, Minn. Statutes 2023 424B.10

Defined contribution relief associations, Minn. Statutes 2023 424B.11

Definitions, Minn. Statutes 2023 424B.001, 424B.01

General expenses, payment, Minn. Statutes 2023 424B.09

General fund, Minn. Statutes 2023 424B.05, 424B.07, 424B.09

Governance of consolidating relief associations, Minn. Statutes 2023 424B.04

Minimum municipal obligations, allocation, Minn. Statutes 2023 424B.10

Mixed consolidating relief associations, Minn. Statutes 2023 424B.12

Prior relief associations, termination, Minn. Statutes 2023 424B.08

Procedures, Minn. Statutes 2023 424B.02

Service pensions, Minn. Statutes 2023 424B.10

Special fund, Minn. Statutes 2023 424B.05, 424B.06, 424B.09

Subsequent relief associations, Minn. Statutes 2023 424B.01, 424B.03

Transfers of administration, records, assets, and liabilities, Minn. Statutes 2023 424B.06

Consultants, hiring or contracting with, Minn. Statutes 2023 424A.04

Copies, bylaws, amendments, failure to file, Minn. Statutes 2023 424A.02

Costs, payment, administrative expenses, Minn. Statutes 2023 424A.05

Creditors remedies, service pensions, use prohibited, Minn. Statutes 2023 424A.02, 550.37

Dedicated fund, Minn. Statutes 2023 356.63

Deferred compensation plan, transfers, Minn. Statutes 2023 424A.015

Deferred members, accrued liability, determination, Minn. Statutes 2023 424A.092

Deferred service pensions

Credit for uniformed service break, Minn. Statutes 2023 424A.021

Eligibility, Minn. Statutes 2023 424A.016

Generally, Minn. Statutes 2023 424A.02

Defined benefit relief associations

Consolidations, Minn. Statutes 2023 424B.10, 424B.12

Defined, Minn. Statutes 2023 424A.001

Identification as, Minn. Statutes 2023 424A.002

Defined contribution, conversion to, Minn. Statutes 2023 424B.13

Defined contribution lump-sum service pensions, authorization, Minn. Statutes 2023 424A.016

Defined contribution relief associations

Consolidations, Minn. Statutes 2023 424B.11, 424B.12

Defined, Minn. Statutes 2023 424A.001

Generally, Minn. Statutes 2023 424A.015, 424A.016

Identification as, Minn. Statutes 2023 424A.002

Defined contribution trusts, Minn. Statutes 2023 424A.016

Definitions

Application, Minn. Statutes 2023 424B.001

Conversion to defined contribution, Minn. Statutes 2023 424B.01

Dissolutions, Minn. Statutes 2023 424B.01

Fire state aid, Minn. Statutes 2023 477B.01

Generally, Minn. Statutes 2023 424A.001, 424A.02

Internal Revenue Code compliance, Minn. Statutes 2023 356.635

Loss of survivor benefits, Minn. Statutes 2023 356.406

Tort liability, Minn. Statutes 2023 466.01

Disability benefits

Former members, Minn. Statutes 2023 424A.02

Health insurance premiums, withholding, Minn. Statutes 2023 356.87

Inactive members, payment to, Minn. Statutes 2023 424A.02

Payment authorization, Minn. Statutes 2023 424A.05

Disclosure, financial reporting requirements, Minn. Statutes 2023 356.20

Dissolution of marriage, division of property, Minn. Statutes 2023 424A.02

Dissolutions

Definitions, Minn. Statutes 2023 424B.001, 424B.01

Generally, Minn. Statutes 2023 424B.22

District firefighter relief associations, Minn. Statutes 2023 424A.02

Domestic relations orders, Minn. Statutes 2023 424A.05

Donations, authority to accept, Minn. Statutes 2023 356.631

Early retirement, reduced service pensions, Minn. Statutes 2023 424A.02

Emergency medical personnel, Minn. Statutes 2023 424A.01, 424A.10

Employers, dissolution, allocation of receivables, Minn. Statutes 2023 356.98

Establishment, Minn. Statutes 2023 356.25

Estate taxes, service pensions, exemption, Minn. Statutes 2023 424A.02

Exclusions from coverage, Minn. Statutes 2023 424A.01

Execution (creditors remedies), service pensions, exemption, Minn. Statutes 2023 424A.015, 424A.02

Existing associations, continuation authorized, Minn. Statutes 2023 424A.002

Fees, dues, and assessments, payment authorization, Minn. Statutes 2023 424A.05

Fiduciary duties, Minn. Statutes 2023 424A.04

Filing with

Consolidation resolutions, Minn. Statutes 2023 424B.02

Lump-sum service pensions, applications for installment payments, Minn. Statutes 2023 424A.02

Financial reports, generally, Minn. Statutes 2023 356.20

Financial requirements, Minn. Statutes 2023 424A.092, 424A.093

Financing Guidelines Act, Minn. Statutes 2023 424A.091 to 424A.096

Fire departments, boards of trustees, Minn. Statutes 2023 424A.04

Fire protection special taxing districts, Minn. Statutes 2023 144F.01

Fire state aid

Special account, Minn. Statutes 2023 424A.08

Statewide volunteer firefighter retirement plan fund, Minn. Statutes 2023 477B.04

Fiscal year, Minn. Statutes 2023 424A.001

Funds and accounts

Consolidating relief associations, Minn. Statutes 2023 424B.01 to 424B.10

Dedicated fund, Minn. Statutes 2023 356.63

Defined contribution lump-sum service pensions, Minn. Statutes 2023 424A.02

Fire state aid special account, Minn. Statutes 2023 424A.08

General fund, see same under this topic

Special fund, see same under this topic

Statewide volunteer firefighter retirement plan fund, Minn. Statutes 2023 477B.04

Theft or embezzlement from, reporting by employees, Minn. Statutes 2023 609.456

Gambling licenses, see Organizations under GAMBLING

Garnishment, service pensions, exemption, Minn. Statutes 2023 424A.015, 424A.02, 550.37

General fund

Consolidating relief associations, Minn. Statutes 2023 424B.05, 424B.07, 424B.09

Credits to, abandoned contributions, annuities, or benefits, Minn. Statutes 2023 356.65

Requirements, generally, Minn. Statutes 2023 424A.06

Gifts and bequests, authority to accept, Minn. Statutes 2023 356.631

Hearings, consolidations, Minn. Statutes 2023 424B.02

Incorporation, new relief associations, following consolidation, Minn. Statutes 2023 424B.03

Individual accounts, generally, Minn. Statutes 2023 424A.016

Individual retirement account transfers, Minn. Statutes 2023 424A.015

Insurance, public employees program, Minn. Statutes 2023 356.87

Interest rates, lump-sum service pensions, installment payments, Minn. Statutes 2023 424A.02, 424A.092

Investment of funds

Authorized investments, Minn. Statutes 2023 424A.095

Credit for uniformed service break, investment returns from, Minn. Statutes 2023 424A.021

General fund assets, Minn. Statutes 2023 424A.06

Income, crediting to special fund, Minn. Statutes 2023 424A.092

Investment Board, duties, Minn. Statutes 2023 356.645, 424A.06

Investment reports, Minn. Statutes 2023 424A.095

Reports about, Minn. Statutes 2023 6.496, 356.219

Special fund assets, Minn. Statutes 2023 424A.05

Legislative proposals, Minn. Statutes 2023 356B.01, 356B.02

Liability

Consolidating relief associations, transfers, Minn. Statutes 2023 424B.06

Transfer of assets from plan, Minn. Statutes 2023 353G.17

Unfunded actuarial accrued liability, Minn. Statutes 2023 424A.093

Life insurance death benefits, authority to accept, Minn. Statutes 2023 356.631

Lump-sum service pensions

Actuarial valuations, Minn. Statutes 2023 424A.093

Dissolution of association, disposition of assets, Minn. Statutes 2023 424B.22

Generally, see STATEWIDE VOLUNTEER FIREFIGHTER PLAN

Income tax exclusion, supplemental benefits in lieu of, Minn. Statutes 2023 424A.10

Installment payments, Minn. Statutes 2023 424A.02, 424A.092

Interest rates, Minn. Statutes 2023 424A.02, 424A.092

Nonprofit firefighting corporations, Minn. Statutes 2023 424A.094

Special fund, Minn. Statutes 2023 424A.092

Supplemental benefits, entitlement, Minn. Statutes 2023 424A.10

Mail and mailing, retirement annuities, information, completed applications, Minn. Statutes 2023 356.46

Meetings, see OPEN MEETING LAW

Members

Death caused by surviving beneficiary, loss of survivor benefits, Minn. Statutes 2023 356.406

Deferred members, accrued liability determination, Minn. Statutes 2023 424A.092

Generally, Minn. Statutes 2023 424A.01

Inactive members, Minn. Statutes 2023 424A.02

Membership start date, Minn. Statutes 2023 424A.001

Notice received, consolidation resolution, Minn. Statutes 2023 424B.02

Reports received, financial reports, Minn. Statutes 2023 356.20

Mergers, gambling licenses, see Organizations under GAMBLING

Monthly service pensions

Generally, Minn. Statutes 2023 424A.02, 424A.093

Nonprofit firefighting corporations, Minn. Statutes 2023 424A.094

Trusts, Minn. Statutes 2023 424A.02

Municipal contributions, Minn. Statutes 2023 424A.091 to 424A.093

Municipalities

Allocation agreements, Minn. Statutes 2023 477B.042

Applicable municipality, defined, Minn. Statutes 2023 424B.01

Approvals by, Minn. Statutes 2023 353G.17, 424A.02, 424B.02

Boards of trustees, memberships, Minn. Statutes 2023 424A.04

Conversion to defined contribution, duties, Minn. Statutes 2023 424B.13

Defined, Minn. Statutes 2023 424A.001

Delegation of duties, Minn. Statutes 2023 424A.02

Dissolution of relief association, duties, Minn. Statutes 2023 424B.22

Financial reports, Minn. Statutes 2023 356.20

Minimum obligation, Minn. Statutes 2023 424A.092, 424A.093

Municipalities without relief associations, Minn. Statutes 2023 424A.08, 477B.04

Noncompliance, penalties, Minn. Statutes 2023 424A.091

Notice received, state aid disqualification, Minn. Statutes 2023 424A.02

Payments by, Minn. Statutes 2023 353G.08, 424A.092

Property taxes, using for municipal contributions, Minn. Statutes 2023 424A.091 to 424A.093

New associations

Establishment authorized, Minn. Statutes 2023 424A.002

Incorporation following consolidation, Minn. Statutes 2023 424B.03

Nonprofit firefighting corporations

Approvals by, Minn. Statutes 2023 353G.17, 424A.02

Boards of trustees, Minn. Statutes 2023 424A.04

Defined as fire department, Minn. Statutes 2023 424A.001

Delegation of duties, Minn. Statutes 2023 424A.02

Emergency medical personnel, Minn. Statutes 2023 424A.01

Fiduciary duties, Minn. Statutes 2023 424A.04

Fire prevention personnel, Minn. Statutes 2023 424A.01

Generally, Minn. Statutes 2023 424A.094

Relief association, establishment, Minn. Statutes 2023 424A.07

Officers, duties, Minn. Statutes 2023 424A.092, 424A.093

Optional annuities, Minn. Statutes 2023 356.46

Payments by

Former members, Minn. Statutes 2023 424A.02

Health insurance premiums, Minn. Statutes 2023 356.87

Payments to, health insurance, administrative expenses, Minn. Statutes 2023 356.87

Postretirement adjustments, generally, Minn. Statutes 2023 424A.02

Prior relief associations, termination, following consolidation, Minn. Statutes 2023 424B.08

Property taxes, revenues, using for municipal contributions, Minn. Statutes 2023 424A.091 to 424A.093

Public employees insurance program, Minn. Statutes 2023 356.87

Records and record keeping

Consolidating relief associations, transfers, Minn. Statutes 2023 424B.06

Conversion to defined contribution, Minn. Statutes 2023 424B.13

Dissolution of association, Minn. Statutes 2023 424B.22

General fund, Minn. Statutes 2023 424A.06

Special fund, Minn. Statutes 2023 424A.05

Transfer of assets from plan, Minn. Statutes 2023 353G.17

Reduced service pensions, Minn. Statutes 2023 424A.02

Reports given

Audit reports, Minn. Statutes 2023 6.495, 6.72

Investment of funds, Minn. Statutes 2023 6.496, 356.219

Revenue Department, financial compliance, Minn. Statutes 2023 6.495

State auditor, duties, Minn. Statutes 2023 6.496, 353G.17

Resumption of active service

Credit for uniformed service break, Minn. Statutes 2023 424A.021

Generally, Minn. Statutes 2023 424A.01

Separation from active service, exception, Minn. Statutes 2023 424A.015

Service credit, Minn. Statutes 2023 424A.001, 424A.003, 424A.01, 424A.02, 424A.021, 424A.092

Service pensions

Abandoned amounts, disposition, Minn. Statutes 2023 356.65

Annuity contract purchases, Minn. Statutes 2023 424A.015

Attachment, exemption, Minn. Statutes 2023 424A.02, 550.37

Combined service pensions, Minn. Statutes 2023 424A.015

Completed applications, copies to spouses, Minn. Statutes 2023 356.46

Consolidated relief associations, Minn. Statutes 2023 424B.10

Conversion to defined contribution, Minn. Statutes 2023 424B.13

Creditors remedies, use prohibited, Minn. Statutes 2023 424A.02, 550.37

Debts owed to state, setoff exclusion, Minn. Statutes 2023 16D.16

Defined contribution lump-sum service pensions, Minn. Statutes 2023 424A.016

Defined contributions, Minn. Statutes 2023 424A.015

Dissolution of association, Minn. Statutes 2023 424B.22

Exception, Minn. Statutes 2023 424A.03

Garnishment, exemption, Minn. Statutes 2023 424A.015, 424A.02, 550.37

Generally, Minn. Statutes 2023 424A.015, 424A.016, 424A.02

Governing provisions, Minn. Statutes 2023 424A.015

Health insurance premiums, withholding, Minn. Statutes 2023 356.87

Installment payments authorized, Minn. Statutes 2023 424A.016

Lump-sum service pensions, see same under this topic

Monthly service pensions, Minn. Statutes 2023 424A.02, 424A.093, 424A.094

Optional annuities, Minn. Statutes 2023 356.46

Payment, Minn. Statutes 2023 424A.02, 424A.05

Prorated service pensions, Minn. Statutes 2023 424A.015

Reemployed retired members, Minn. Statutes 2023 424A.04

Survivor benefits, Minn. Statutes 2023 424A.016

Uniform payment requirement, Minn. Statutes 2023 424A.03

Vesting schedules, Minn. Statutes 2023 424A.016, 424A.02

Social Security benefits, exclusion, Minn. Statutes 2023 355.07

Special fund

Accrued liability, determination, Minn. Statutes 2023 424A.092

Actuarial valuations, Minn. Statutes 2023 424A.093

Administrative expenses, Minn. Statutes 2023 424A.05

Assets, investment, Minn. Statutes 2023 424A.05

Boards of trustees, duties, Minn. Statutes 2023 353G.17, 424A.02

Consolidating relief associations, Minn. Statutes 2023 424B.05, 424B.06, 424B.09

Deposits to, Minn. Statutes 2023 424A.05, 424A.092, 424A.10

Dissolution of association, Minn. Statutes 2023 424B.22

Erroneous deposits, correction, Minn. Statutes 2023 424A.05

Establishment, Minn. Statutes 2023 424A.05

Financial requirements, Minn. Statutes 2023 424A.02, 424A.092, 424A.093

Minimum municipal obligation, Minn. Statutes 2023 424A.092, 424A.093

Payments from, Minn. Statutes 2023 424A.02, 424A.05, 424A.10

Records, access, Minn. Statutes 2023 424A.05

Transfer of assets from plan, pension liabilities, Minn. Statutes 2023 353G.17

Treasurer, duties, Minn. Statutes 2023 424A.05

Spousal maintenance, income withholding, Minn. Statutes 2023 424A.02

Spouses, retirement annuities, Minn. Statutes 2023 356.46

State aid

Disqualification, Minn. Statutes 2023 424A.02, 424A.03, 424A.091

Fire state aid

Allocation, Minn. Statutes 2023 477B.042

Apportionment, Minn. Statutes 2023 477B.03

Payments, Minn. Statutes 2023 477B.04

Qualifications, Minn. Statutes 2023 477B.02

Fire state aid special account, Minn. Statutes 2023 424A.08

Generally, Minn. Statutes 2023 424A.02

Municipal contributions, using for, Minn. Statutes 2023 424A.091

Municipalities without relief associations, Minn. Statutes 2023 424A.08

Withholding, investment reporting noncompliance, Minn. Statutes 2023 356.219

State auditor, duties, Minn. Statutes 2023 6.496, 353G.17, 424A.091, 424A.092

Successor relief associations

Financial reports, Minn. Statutes 2023 356.20

Procedures following consolidation, Minn. Statutes 2023 424B.03

Supplemental benefits, Minn. Statutes 2023 424A.10

Survivor benefits

Beneficiaries charged or convicted of causing member's death, Minn. Statutes 2023 356.406

Bylaws, Minn. Statutes 2023 424A.02

Definitions, Minn. Statutes 2023 356.406, 424A.001

Health insurance premiums, withholding, Minn. Statutes 2023 356.87

Payment authorization, Minn. Statutes 2023 424A.05

Supplemental benefits, Minn. Statutes 2023 424A.10

Trusts, Minn. Statutes 2023 424A.02

Theft or embezzlement from, reporting by employees, Minn. Statutes 2023 609.456

Transfer of assets from plan, duties, rights and obligations, Minn. Statutes 2023 353G.17

Transfers, deferred compensation plans, Minn. Statutes 2023 424A.015

Treasurers, duties, Minn. Statutes 2023 424A.05, 424A.06

Unfunded actuarial accrued liability, Minn. Statutes 2023 424A.093

Uniformed service credit, provision for, Minn. Statutes 2023 424A.003, 424A.021

Violations and penalties

Bylaws, copies of amendments, failure to file, Minn. Statutes 2023 424A.02

Investment reporting, noncompliance, Minn. Statutes 2023 356.219

State aid, disqualification, Minn. Statutes 2023 424A.02, 424A.03, 424A.091

Volunteer Firefighters' Relief Association Financing Guidelines Act, Minn. Statutes 2023 424A.091 to 424A.096

Waivers, inactive members, service credit, Minn. Statutes 2023 424A.02