See also LOCAL FIREFIGHTER RELIEF ASSOCIATIONS; PUBLIC EMPLOYEES POLICE AND FIRE FUND
Accountants, qualifications, duties, Minn. Statutes 2008 69.051
Accounting and bookkeeping, Minn. Statutes 2008 356.20
Accumulated contributions, abandoned amounts, disposition, Minn. Statutes 2008 356.65
Credit for uniformed service break, Minn. Statutes 2008 424A.021
Repayment of service pension, Minn. Statutes 2008 424A.02
Bylaws or articles of incorporation, amendments, Minn. Statutes 2008 69.773
Employee/employer contributions, changes in, Minn. Statutes 2008 353.27
Financial reporting requirements, Minn. Statutes 2008 356.20
Interest rate assumptions, preretirement, postretirement, Minn. Statutes 2008 356.215
Special fund, Minn. Statutes 2008 69.773
Consolidating relief associations, transfers, Minn. Statutes 2008 424B.06
Costs, payment, Minn. Statutes 2008 424A.05
Age of retirement, Minn. Statutes 2008 424A.02
Ancillary benefits, Minn. Statutes 2008 424A.001, 2008 424A.02
Annual funding requirements, shortfall, Minn. Statutes 2008 69.041
Annuities, see Service pensions under this topic
Appeals, state aid disqualification, Minn. Statutes 2008 424A.02
Appropriations to, withholding
Investment reporting noncompliance, Minn. Statutes 2008 356.219
Amendments, Minn. Statutes 2008 69.772, 2008 69.773
Annuity contract purchases, Minn. Statutes 2008 424A.02
Consolidating relief associations, Minn. Statutes 2008 424B.03
Service pensions, Minn. Statutes 2008 424A.02
Consolidating relief associations, transfers, Minn. Statutes 2008 424B.06
Limitations on use, Minn. Statutes 2008 356.63
Service pensions, payment of, Minn. Statutes 2008 424A.02
Assignments, service pensions, Minn. Statutes 2008 424A.02
Attachment, service pensions, exemption, Minn. Statutes 2008 424A.02, 2008 550.37
Auditors, qualifications, duties, Minn. Statutes 2008 69.051
Evidence of wrongdoing, reports, Minn. Statutes 2008 6.67
Financial reports, Minn. Statutes 2008 69.051, 2008 356.20
Reports, Minn. Statutes 2008 6.495, 2008 6.72
Requirements, generally, Minn. Statutes 2008 6.495
Beneficiaries, payments to, Minn. Statutes 2008 424A.05
Benefit trust fund, dissolution without consolidation
Procedures, Minn. Statutes 2008 424B.20
Abandoned amounts, disposition, Minn. Statutes 2008 356.65
Ancillary benefits, Minn. Statutes 2008 424A.001, 2008 424A.02
Disability benefits, Minn. Statutes 2008 424A.02, 2008 424A.05
Dissolution of marriage, division of property, Minn. Statutes 2008 424A.02
Eligible rollover distributions, Minn. Statutes 2008 356.635
Funeral benefits, Minn. Statutes 2008 424A.05
Internal Revenue Code compliance, Minn. Statutes 2008 356.635
Personal property taxes, delinquent taxes, liens or levies for, exemptions, Minn. Statutes 2008 277.20, 2008 277.21
Spousal maintenance and child support, income withholding, Minn. Statutes 2008 424A.02
Supplemental benefits, Minn. Statutes 2008 424A.10
Survivor benefits, Minn. Statutes 2008 424A.001, 2008 424A.02, 2008 424A.05
Consolidating relief associations, Minn. Statutes 2008 424B.03, 2008 424B.04
Fiduciary duties, Minn. Statutes 2008 424A.001, 2008 424A.04
Members, officers, elections, terms of office, Minn. Statutes 2008 424A.04
Resolutions by, consolidation, Minn. Statutes 2008 424B.02
Access, Minn. Statutes 2008 424A.05
Amendments, Minn. Statutes 2008 69.772, 2008 69.773, 2008 424A.02
Boards of trustees, members, Minn. Statutes 2008 424A.04
Consolidating relief associations, Minn. Statutes 2008 424B.03
Generally, Minn. Statutes 2008 424A.02
Certificates and certification
Financial requirements, Minn. Statutes 2008 69.772, 2008 69.773
Flexible service pension maximums, Minn. Statutes 2008 424A.02
Funds available for investment, Minn. Statutes 2008 69.775
Minimum municipal obligation, Minn. Statutes 2008 69.772, 2008 69.773
Special fund, financial requirements, Minn. Statutes 2008 424A.02
Timing of reports, Minn. Statutes 2008 356.219
Child support, income withholding, Minn. Statutes 2008 424A.02
Combined service pensions, Minn. Statutes 2008 424A.02
Compensation and salaries, salary base, Minn. Statutes 2008 423A.01
Administrative expenses, Minn. Statutes 2008 424B.09
Authorized, Minn. Statutes 2008 424B.02
Definitions, Minn. Statutes 2008 424B.01
General expenses, payment, Minn. Statutes 2008 424B.09
General fund, Minn. Statutes 2008 424B.05, 2008 424B.07, 2008 424B.09
Governance of consolidating relief associations, Minn. Statutes 2008 424B.04
Minimum municipal obligations, allocation, Minn. Statutes 2008 424B.10
Prior relief associations, termination, Minn. Statutes 2008 424B.08
Procedures, Minn. Statutes 2008 424B.02
Service pensions, Minn. Statutes 2008 424B.10
Special fund, Minn. Statutes 2008 424B.05, 2008 424B.06, 2008 424B.09
Subsequent relief associations, Minn. Statutes 2008 424B.01, 2008 424B.03
Transfers of administration, records, assets, and liabilities, Minn. Statutes 2008 424B.06
Consultants, hiring or contracting with, Minn. Statutes 2008 424A.04
Copies, bylaws, amendments, failure to file, Minn. Statutes 2008 424A.02
Costs, payment, administrative expenses, Minn. Statutes 2008 424A.05
Creditors remedies, service pensions
Use prohibited, Minn. Statutes 2008 424A.02, 2008 550.37
Dedicated fund, Minn. Statutes 2008 356.63
Deferred members, accrued liability, determination, Minn. Statutes 2008 69.772
Deferred service pensions, Minn. Statutes 2008 424A.02, 2008 424A.021
Defined contribution lump sum service pensions, Minn. Statutes 2008 424A.02
Dissolutions, Minn. Statutes 2008 424B.01
Generally, Minn. Statutes 2008 424A.001, 2008 424A.02
Loss of survivor benefits, Minn. Statutes 2008 356.406
Tort liability, Minn. Statutes 2008 466.01
Former members, Minn. Statutes 2008 424A.02
Health insurance premiums, withholding, Minn. Statutes 2008 356.87
Inactive members, payment to, Minn. Statutes 2008 424A.02
Payment authorization, Minn. Statutes 2008 424A.05
Disclosure, financial reporting requirements, Minn. Statutes 2008 356.20
Dissolution of marriage, division of property, Minn. Statutes 2008 424A.02
Annuity purchases, Minn. Statutes 2008 424B.21
Definitions, Minn. Statutes 2008 424B.01
Dissolution without consolidation, procedures, Minn. Statutes 2008 424B.20
District firefighter relief associations, Minn. Statutes 2008 424A.02
Division from salaried firefighter relief associations, Minn. Statutes 2008 353A.04
Early retirement, reduced service pensions, Minn. Statutes 2008 424A.02
Employers, dissolution, allocation of receivables, Minn. Statutes 2008 356.98
Establishment, Minn. Statutes 2008 356.25
Estate taxes, service pensions, exemption, Minn. Statutes 2008 424A.02
Exclusions from coverage, Minn. Statutes 2008 424A.01
Execution (creditors remedies)
Service pensions, exemption, Minn. Statutes 2008 424A.02
Fees, dues, and assessments, payment authorization, Minn. Statutes 2008 424A.05
Fiduciary duties, Minn. Statutes 2008 424A.001, 2008 424A.04
Consolidation resolutions, Minn. Statutes 2008 424B.02
Financial reports, Minn. Statutes 2008 69.051
Lump sum service pensions, applications for installment payments, Minn. Statutes 2008 424A.02
Financial reports, generally, Minn. Statutes 2008 69.051, 2008 356.20
Financial requirements, Minn. Statutes 2008 69.772, 2008 69.773
Financing Guidelines Act, Minn. Statutes 2008 69.771 to 2008 69.776
Fire departments, boards of trustees, Minn. Statutes 2008 424A.04
Fire state aid special account, Minn. Statutes 2008 69.031, 2008 424A.08
Consolidating relief associations, Minn. Statutes 2008 424B.01 to 2008 424B.10
Dedicated fund, Minn. Statutes 2008 356.63
Defined contribution lump sum service pensions, Minn. Statutes 2008 424A.02
Fire state aid special account, Minn. Statutes 2008 69.031, 2008 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 2008 424A.02, 2008 550.37
Assets, investment, Minn. Statutes 2008 69.775
Consolidating relief associations, Minn. Statutes 2008 424B.05, 2008 424B.07, 2008 424B.09
Credits to, abandoned contributions, annuities, or benefits, Minn. Statutes 2008 356.65
Reports about, Minn. Statutes 2008 69.051
Requirements, generally, Minn. Statutes 2008 424A.06
Generally, Minn. Statutes 2008 424A.09
Hearings, consolidations, Minn. Statutes 2008 424B.02
Incorporation, new relief associations
Following consolidation, Minn. Statutes 2008 424B.03
Insurance, public employees program, Minn. Statutes 2008 356.87
Interest rates, lump sum service pensions
Installment payments, Minn. Statutes 2008 69.772, 2008 424A.02
Authorized investments, Minn. Statutes 2008 69.775
Boards of directors, duties, Minn. Statutes 2008 69.775
Credit for uniformed service break, investment returns from, Minn. Statutes 2008 424A.021
General fund assets, Minn. Statutes 2008 69.775, 2008 424A.06
Income, crediting to special fund, Minn. Statutes 2008 69.772
Investment agencies, appointment, Minn. Statutes 2008 69.775
Investment Board, duties, Minn. Statutes 2008 424A.06
Policy statement, Minn. Statutes 2008 356.219
Reports about, Minn. Statutes 2008 356.219
Special fund assets, Minn. Statutes 2008 69.775, 2008 424A.05
Legal obligations, nonbenefit legal obligations
Dissolution without consolidation, Minn. Statutes 2008 424B.20
Consolidating relief associations, transfers, Minn. Statutes 2008 424B.06
Unfunded actuarial accrued liability, Minn. Statutes 2008 69.773
Actuarial valuations, Minn. Statutes 2008 69.773
Generally, Minn. Statutes 2008 424A.02
Income tax exclusion, supplemental benefits in lieu of, Minn. Statutes 2008 424A.10
Installment payments, Minn. Statutes 2008 69.772, 2008 424A.02
Interest rates, Minn. Statutes 2008 69.772, 2008 424A.02
Nonprofit firefighting corporations, Minn. Statutes 2008 69.774
Special fund, Minn. Statutes 2008 69.772
Supplemental benefits, entitlement, Minn. Statutes 2008 424A.10
Mail and mailing, retirement annuities
Information, completed applications, Minn. Statutes 2008 356.46
Meetings, see OPEN MEETING LAW
Changes in contributions by, Minn. Statutes 2008 353.27
Contributions, exemption, Minn. Statutes 2008 69.77
Death caused by surviving beneficiary, loss of survivor benefits, Minn. Statutes 2008 356.406
Deferred members, accrued liability determination, Minn. Statutes 2008 69.772
Generally, Minn. Statutes 2008 424A.01
Inactive members, Minn. Statutes 2008 424A.02
Notice received, consolidation resolution, Minn. Statutes 2008 424B.02
Reports received, financial reports, Minn. Statutes 2008 356.20
Mergers, gambling licenses, see Organizations under GAMBLING
Generally, Minn. Statutes 2008 69.773, 2008 424A.02
Nonprofit firefighting corporations, Minn. Statutes 2008 69.774
Municipal contributions, Minn. Statutes 2008 69.771 to 2008 69.773
Applicable municipality, defined, Minn. Statutes 2008 424B.01
Approvals by, Minn. Statutes 2008 424A.02, 2008 424B.02
Boards of trustees, memberships, Minn. Statutes 2008 424A.04
Defined, Minn. Statutes 2008 424A.001
Delegation of duties, Minn. Statutes 2008 424A.02
Dissolution of relief association without consolidation, duties, Minn. Statutes 2008 424B.20
Financial reports, Minn. Statutes 2008 69.051, 2008 356.20
Minimum obligation, Minn. Statutes 2008 69.772, 2008 69.773, 2008 424B.10
Municipalities without relief associations, fire state aid, Minn. Statutes 2008 424A.08
Noncompliance, penalties, Minn. Statutes 2008 69.771
Notice received, state aid disqualification, Minn. Statutes 2008 424A.02
Payments by, Minn. Statutes 2008 69.772
Property taxes, using for municipal contributions, Minn. Statutes 2008 69.771 to 2008 69.773
Incorporation following consolidation, Minn. Statutes 2008 424B.03
Nonforfeitable service pensions, Minn. Statutes 2008 424A.02
Nonprofit firefighting corporations
Approvals by, Minn. Statutes 2008 424A.02
Boards of trustees, Minn. Statutes 2008 424A.04
Defined as fire department, Minn. Statutes 2008 424A.001
Delegation of duties, Minn. Statutes 2008 424A.02
Fiduciary duties, Minn. Statutes 2008 424A.001, 2008 424A.04
Fire prevention personnel, Minn. Statutes 2008 424A.01
Qualifications, Minn. Statutes 2008 69.774
Relief association, establishment, Minn. Statutes 2008 424A.07
Special fund, Minn. Statutes 2008 69.774
State aid, eligibility, Minn. Statutes 2008 69.774
Subsidiary relief associations, Minn. Statutes 2008 69.774
Consolidations, Minn. Statutes 2008 424B.02
Dissolution without consolidation, Minn. Statutes 2008 424B.20
Termination, following consolidation, Minn. Statutes 2008 424B.08
Officers, duties, Minn. Statutes 2008 69.772, 2008 69.773
Optional annuities, Minn. Statutes 2008 356.46
Former members, Minn. Statutes 2008 424A.02
Health insurance premiums, Minn. Statutes 2008 356.87
Health insurance, administrative expenses, Minn. Statutes 2008 356.87
Generally, Minn. Statutes 2008 424A.02
Payment after dissolution of postretirement investment fund, Minn. Statutes 2008 11A.181
Salary base, Minn. Statutes 2008 423A.01
Termination, following consolidation, Minn. Statutes 2008 424B.08
Using for municipal contributions, Minn. Statutes 2008 69.771 to 2008 69.773
Public employees insurance program, Minn. Statutes 2008 356.87
Consolidating relief associations, transfers, Minn. Statutes 2008 424B.06
Dissolution without consolidation, procedures, Minn. Statutes 2008 424B.20
General fund, Minn. Statutes 2008 424A.06
Special fund, Minn. Statutes 2008 424A.05
Reduced service pensions, Minn. Statutes 2008 424A.02
Audit reports, Minn. Statutes 2008 6.495, 2008 6.72
Financial reports, Minn. Statutes 2008 69.051
Investment of funds, Minn. Statutes 2008 356.219
Revenue Department, financial compliance, Minn. Statutes 2008 6.495
State auditor, duties, Minn. Statutes 2008 356.219
Timing of reports, Minn. Statutes 2008 356.219
Credit for uniformed service break, Minn. Statutes 2008 424A.021
Repayment of service pension, Minn. Statutes 2008 424A.02
Service credit, Minn. Statutes 2008 69.772, 2008 424A.001, 2008 424A.02, 2008 424A.021
Abandoned amounts, disposition, Minn. Statutes 2008 356.65
Annuity purchases, dissolution without consolidation, Minn. Statutes 2008 424B.21
Attachment, exemption, Minn. Statutes 2008 424A.02, 2008 550.37
Completed applications, copies to spouses, Minn. Statutes 2008 356.46
Consolidated relief associations, Minn. Statutes 2008 424B.10
Creditors remedies, use prohibited, Minn. Statutes 2008 424A.02, 2008 550.37
Debts owed to state, setoff exclusion, Minn. Statutes 2008 16D.16
Dissolution without consolidation, procedures, Minn. Statutes 2008 424B.20
Exception, Minn. Statutes 2008 424A.03
Garnishment, exemption, Minn. Statutes 2008 424A.02, 2008 550.37
Generally, Minn. Statutes 2008 424A.02
Health insurance premiums, withholding, Minn. Statutes 2008 356.87
Lump sum service pensions, see same under this topic
Monthly service pensions, Minn. Statutes 2008 69.773, 2008 69.774, 2008 424A.02
Optional annuities, Minn. Statutes 2008 356.46
Payment, Minn. Statutes 2008 424A.02, 2008 424A.05
Reemployed retired members, Minn. Statutes 2008 424A.04
Salary base, Minn. Statutes 2008 423A.01
Uniform payment requirement, Minn. Statutes 2008 424A.03
Social Security benefits, exclusion, Minn. Statutes 2008 355.07
Accrued liability, determination, Minn. Statutes 2008 69.772
Actuarial valuations, Minn. Statutes 2008 69.773
Assets, investment, Minn. Statutes 2008 69.775, 2008 424A.05
Boards of trustees, duties, Minn. Statutes 2008 424A.02
Consolidating relief associations, Minn. Statutes 2008 424B.05, 2008 424B.06, 2008 424B.09
Deposits to, Minn. Statutes 2008 69.772, 2008 424A.05, 2008 424A.10
Dissolution without consolidation, Minn. Statutes 2008 424B.20
Establishment, Minn. Statutes 2008 424A.05
Financial requirements, Minn. Statutes 2008 69.772, 2008 69.773, 2008 424A.02
Minimum municipal obligation, Minn. Statutes 2008 69.772, 2008 69.773
Payments from, Minn. Statutes 2008 424A.02, 2008 424A.05, 2008 424A.10
Records, access, Minn. Statutes 2008 424A.05
Reports about, Minn. Statutes 2008 69.051
Treasurer, duties, Minn. Statutes 2008 424A.05
Spousal maintenance, income withholding, Minn. Statutes 2008 424A.02
Spouses, retirement annuities, Minn. Statutes 2008 356.46
Amortization state aid, reallocation, Minn. Statutes 2008 423A.02
Disqualification, Minn. Statutes 2008 69.051, 2008 69.771, 2008 424A.02, 2008 424A.03
Fire state aid special account, Minn. Statutes 2008 424A.08
Generally, Minn. Statutes 2008 424A.02
Minimum allocation amount, Minn. Statutes 2008 69.021
Municipal contributions, using for, Minn. Statutes 2008 69.771
Municipalities without relief associations, Minn. Statutes 2008 424A.08
Post-1999 relief associations, Minn. Statutes 2008 69.021
Qualifications, financial reports, Minn. Statutes 2008 69.051
Withholding, investment reporting noncompliance, Minn. Statutes 2008 356.219
State auditor, duties, Minn. Statutes 2008 69.771, 2008 69.772
Financial reports, Minn. Statutes 2008 356.20
Procedures following consolidation, Minn. Statutes 2008 424B.03
Supplemental benefits, Minn. Statutes 2008 424A.10
Beneficiaries charged or convicted of causing member's death, Minn. Statutes 2008 356.406
Bylaws, Minn. Statutes 2008 424A.02
Definitions, Minn. Statutes 2008 356.406, 2008 424A.001
Health insurance premiums, withholding, Minn. Statutes 2008 356.87
Payment authorization, Minn. Statutes 2008 424A.05
Supplemental benefits, Minn. Statutes 2008 424A.10
Directly to individual retirement accounts, Minn. Statutes 2008 424A.02
Treasurers, duties, Minn. Statutes 2008 424A.05, 2008 424A.06
Unfunded actuarial accrued liability, Minn. Statutes 2008 69.773
Uniformed service credit, provision for, Minn. Statutes 2008 424A.021
Bylaws, copies of amendments, failure to file, Minn. Statutes 2008 424A.02
Investment reporting, noncompliance, Minn. Statutes 2008 356.219
Disqualification, Minn. Statutes 2008 69.051, 2008 69.771, 2008 424A.02, 2008 424A.03
Withholding, Minn. Statutes 2008 356.219
Volunteer Firefighters' Relief Association Financing Guidelines Act, Minn. Statutes 2008 69.771 to 2008 69.776
Inactive members, service credit, Minn. Statutes 2008 424A.02
State aid or appropriations, withholding for investment reporting noncompliance, Minn. Statutes 2008 356.219