See also LOCAL FIREFIGHTER RELIEF ASSOCIATIONS; PUBLIC EMPLOYEES POLICE AND FIRE FUND
Accountants, qualifications, duties, Minn. Statutes 2017 69.051
Accounting and bookkeeping, Minn. Statutes 2017 356.20
Accumulated contributions, abandoned amounts, disposition, Minn. Statutes 2017 356.65
Credit for uniformed service break, Minn. Statutes 2017 424A.021
Repayment of service pension, Minn. Statutes 2017 424A.02
Bylaws or articles of incorporation, amendments, Minn. Statutes 2017 424A.093
Employee/employer contributions, changes in, Minn. Statutes 2017 353.27
Financial reporting requirements, Minn. Statutes 2017 356.20
Interest rate assumptions, preretirement, postretirement, Minn. Statutes 2017 356.215
Present value, single life annuity, rate conversion to, Minn. Statutes 2017 356.635
Special fund, Minn. Statutes 2017 424A.093
Authorized expenses, Minn. Statutes 2017 69.80
Consolidating relief associations, transfers, Minn. Statutes 2017 424B.06
Costs, payment, Minn. Statutes 2017 424A.05
Age of retirement, Minn. Statutes 2017 424A.02
Generally, Minn. Statutes 2017 424A.001
Governing provisions, Minn. Statutes 2017 424A.015
Limitations, Minn. Statutes 2017 424A.016
Annual funding requirements, shortfall, Minn. Statutes 2017 69.041
Annuities, see Service pensions under this topic
Appeals, state aid disqualification, Minn. Statutes 2017 424A.02
Appropriations to, withholding, investment reporting noncompliance, Minn. Statutes 2017 356.219
Amendments, Minn. Statutes 2017 424A.092, 2017 424A.093
Ancillary benefits, Minn. Statutes 2017 424A.015
Consolidating relief associations, Minn. Statutes 2017 424B.03
Service pensions, Minn. Statutes 2017 424A.015, 2017 424A.02
Consolidating relief associations, transfers, Minn. Statutes 2017 424B.06
Limitations on use, Minn. Statutes 2017 356.63
Service pensions, payment of, Minn. Statutes 2017 424A.02
Assignments, service pensions, Minn. Statutes 2017 424A.015
Attachment, service pensions, exemption, Minn. Statutes 2017 424A.02, 2017 550.37
Evidence of wrongdoing, reports, Minn. Statutes 2017 6.67
Financial reports, Minn. Statutes 2017 69.051, 2017 356.20
Reports, Minn. Statutes 2017 6.495, 2017 6.72
Requirements, generally, Minn. Statutes 2017 6.495
Beneficiaries, payments to, Minn. Statutes 2017 424A.05
Benefit trust fund, dissolution without consolidation, procedures, Minn. Statutes 2017 424B.20
Abandoned amounts, disposition, Minn. Statutes 2017 356.65
Ancillary benefits, Minn. Statutes 2017 424A.001, 2017 424A.016
Disability benefits, Minn. Statutes 2017 424A.02, 2017 424A.05
Dissolution of marriage, division of property, Minn. Statutes 2017 424A.02
Eligible rollover distributions, Minn. Statutes 2017 356.635
Funeral benefits, Minn. Statutes 2017 424A.05
Internal Revenue Code compliance, Minn. Statutes 2017 356.635
Personal property taxes, delinquent taxes, liens or levies for, exemptions, Minn. Statutes 2017 277.20, 2017 277.21
Present value, single life annuity, rate conversion to, Minn. Statutes 2017 356.635
Spousal maintenance and child support, income withholding, Minn. Statutes 2017 424A.02
Supplemental benefits, Minn. Statutes 2017 424A.10
Survivor benefits, Minn. Statutes 2017 424A.001, 2017 424A.016, 2017 424A.02, 2017 424A.05
Consolidating relief associations, Minn. Statutes 2017 424B.03, 2017 424B.04
Fiduciary duties, Minn. Statutes 2017 424A.04
Members, officers, elections, terms of office, Minn. Statutes 2017 424A.04
Resolutions by, consolidation, Minn. Statutes 2017 424B.02
Access, Minn. Statutes 2017 424A.05
Amendments, Minn. Statutes 2017 424A.016, 2017 424A.02, 2017 424A.092, 2017 424A.093
Boards of trustees, members, Minn. Statutes 2017 424A.04
Consolidating relief associations, Minn. Statutes 2017 424B.03
Generally, Minn. Statutes 2017 424A.02
Governing provisions, service pensions and ancillary benefits, Minn. Statutes 2017 424A.015
Certificates and certification
Financial requirements, Minn. Statutes 2017 424A.092, 2017 424A.093
Flexible service pension maximums, Minn. Statutes 2017 424A.02
Minimum municipal obligation, Minn. Statutes 2017 424A.092, 2017 424A.093
Special fund, financial requirements, Minn. Statutes 2017 424A.02
Timing of reports, Minn. Statutes 2017 356.219
Child support, income withholding, Minn. Statutes 2017 424A.02
Combined service pensions, Minn. Statutes 2017 424A.02
Compensation and salaries, officer salaries, authorized expenses, Minn. Statutes 2017 69.80
Administrative expenses, Minn. Statutes 2017 424B.09
Authorized, Minn. Statutes 2017 424B.02
Defined benefit relief associations, Minn. Statutes 2017 424B.10
Defined contribution relief associations, Minn. Statutes 2017 424B.11
Definitions, Minn. Statutes 2017 424B.01
General expenses, payment, Minn. Statutes 2017 424B.09
General fund, Minn. Statutes 2017 424B.05, 2017 424B.07, 2017 424B.09
Governance of consolidating relief associations, Minn. Statutes 2017 424B.04
Minimum municipal obligations, allocation, Minn. Statutes 2017 424B.10
Mixed consolidating relief associations, Minn. Statutes 2017 424B.12
Prior relief associations, termination, Minn. Statutes 2017 424B.08
Procedures, Minn. Statutes 2017 424B.02
Service pensions, Minn. Statutes 2017 424B.10
Special fund, Minn. Statutes 2017 424B.05, 2017 424B.06, 2017 424B.09
Subsequent relief associations, Minn. Statutes 2017 424B.01, 2017 424B.03
Transfers of administration, records, assets, and liabilities, Minn. Statutes 2017 424B.06
Consultants, hiring or contracting with, Minn. Statutes 2017 424A.04
Copies, bylaws, amendments, failure to file, Minn. Statutes 2017 424A.02
Costs, payment, administrative expenses, Minn. Statutes 2017 424A.05
Creditors remedies, service pensions, use prohibited, Minn. Statutes 2017 424A.02, 2017 550.37
Dedicated fund, Minn. Statutes 2017 356.63
Deferred compensation plan, transfers, Minn. Statutes 2017 424A.015
Deferred members, accrued liability, determination, Minn. Statutes 2017 424A.092
Credit for uniformed service break, Minn. Statutes 2017 424A.021
Eligibility, Minn. Statutes 2017 424A.016
Generally, Minn. Statutes 2017 424A.02
Defined benefit relief associations
Consolidations, Minn. Statutes 2017 424B.10, 2017 424B.12
Defined, Minn. Statutes 2017 424A.001
Identification as, Minn. Statutes 2017 424A.002
Defined contribution lump-sum service pensions, authorization, Minn. Statutes 2017 424A.016
Defined contribution relief associations
Consolidations, Minn. Statutes 2017 424B.11, 2017 424B.12
Defined, Minn. Statutes 2017 424A.001
Generally, Minn. Statutes 2017 424A.015, 2017 424A.016
Identification as, Minn. Statutes 2017 424A.002
Defined contribution trusts, Minn. Statutes 2017 424A.016
Dissolutions, Minn. Statutes 2017 424B.01
Generally, Minn. Statutes 2017 424A.001, 2017 424A.02
Loss of survivor benefits, Minn. Statutes 2017 356.406
Tort liability, Minn. Statutes 2017 466.01
Former members, Minn. Statutes 2017 424A.02
Health insurance premiums, withholding, Minn. Statutes 2017 356.87
Inactive members, payment to, Minn. Statutes 2017 424A.02
Payment authorization, Minn. Statutes 2017 424A.05
Disclosure, financial reporting requirements, Minn. Statutes 2017 356.20
Dissolution of marriage, division of property, Minn. Statutes 2017 424A.02
Annuity purchases, Minn. Statutes 2017 424B.21
Definitions, Minn. Statutes 2017 424B.01
Dissolution without consolidation, procedures, Minn. Statutes 2017 424B.20
District firefighter relief associations, Minn. Statutes 2017 424A.02
Early retirement, reduced service pensions, Minn. Statutes 2017 424A.02
Employers, dissolution, allocation of receivables, Minn. Statutes 2017 356.98
Establishment, Minn. Statutes 2017 356.25
Estate taxes, service pensions, exemption, Minn. Statutes 2017 424A.02
Exclusions from coverage, Minn. Statutes 2017 424A.01
Execution (creditors remedies), service pensions, exemption, Minn. Statutes 2017 424A.015, 2017 424A.02
Existing associations, continuation authorized, Minn. Statutes 2017 424A.002
Fees, dues, and assessments, payment authorization, Minn. Statutes 2017 424A.05
Fiduciary duties, Minn. Statutes 2017 424A.04
Consolidation resolutions, Minn. Statutes 2017 424B.02
Financial reports, Minn. Statutes 2017 69.051
Lump-sum service pensions, applications for installment payments, Minn. Statutes 2017 424A.02
Financial reports, generally, Minn. Statutes 2017 69.051, 2017 356.20
Financial requirements, Minn. Statutes 2017 424A.092, 2017 424A.093
Financing Guidelines Act, Minn. Statutes 2017 424A.091 to 2017 424A.096
Fire departments, boards of trustees, Minn. Statutes 2017 424A.04
Fire state aid special account, Minn. Statutes 2017 69.031, 2017 424A.08
Fiscal year, Minn. Statutes 2017 424A.001
Consolidating relief associations, Minn. Statutes 2017 424B.01 to 2017 424B.10
Dedicated fund, Minn. Statutes 2017 356.63
Defined contribution lump-sum service pensions, Minn. Statutes 2017 424A.02
Fire state aid special account, Minn. Statutes 2017 69.031, 2017 424A.08
General fund, see same under this topic
Special fund, see same under this topic
Theft or embezzlement from, reporting by employees, Minn. Statutes 2017 609.456
Gambling licenses, see Organizations under GAMBLING
Garnishment, service pensions, exemption, Minn. Statutes 2017 424A.015, 2017 424A.02, 2017 550.37
Consolidating relief associations, Minn. Statutes 2017 424B.05, 2017 424B.07, 2017 424B.09
Credits to, abandoned contributions, annuities, or benefits, Minn. Statutes 2017 356.65
Payments, Minn. Statutes 2017 69.80
Reports about, Minn. Statutes 2017 69.051
Requirements, generally, Minn. Statutes 2017 424A.06
Hearings, consolidations, Minn. Statutes 2017 424B.02
Incorporation, new relief associations, following consolidation, Minn. Statutes 2017 424B.03
Individual accounts, generally, Minn. Statutes 2017 424A.016
Individual retirement account transfers, Minn. Statutes 2017 424A.015
Insurance, public employees program, Minn. Statutes 2017 356.87
Interest rates, lump-sum service pensions, installment payments, Minn. Statutes 2017 424A.02, 2017 424A.092
Authorized investments, Minn. Statutes 2017 424A.095
Credit for uniformed service break, investment returns from, Minn. Statutes 2017 424A.021
General fund assets, Minn. Statutes 2017 424A.06
Income, crediting to special fund, Minn. Statutes 2017 424A.092
Investment Board, duties, Minn. Statutes 2017 424A.06
Policy statement, Minn. Statutes 2017 356.219
Reports about, Minn. Statutes 2017 6.496, 2017 356.219
Special fund assets, Minn. Statutes 2017 424A.05
Legal obligations, nonbenefit legal obligations, dissolution without consolidation, Minn. Statutes 2017 424B.20
Consolidating relief associations, transfers, Minn. Statutes 2017 424B.06
Unfunded actuarial accrued liability, Minn. Statutes 2017 424A.093
Actuarial valuations, Minn. Statutes 2017 424A.093
Generally, see VOLUNTARY STATEWIDE VOLUNTEER FIREFIGHTER RETIREMENT PLAN
Income tax exclusion, supplemental benefits in lieu of, Minn. Statutes 2017 424A.10
Installment payments, Minn. Statutes 2017 424A.02, 2017 424A.092
Interest rates, Minn. Statutes 2017 424A.02, 2017 424A.092
Nonprofit firefighting corporations, Minn. Statutes 2017 424A.094
Special fund, Minn. Statutes 2017 424A.092
Supplemental benefits, entitlement, Minn. Statutes 2017 424A.10
Mail and mailing, retirement annuities, information, completed applications, Minn. Statutes 2017 356.46
Meetings, see OPEN MEETING LAW
Changes in contributions by, Minn. Statutes 2017 353.27
Death caused by surviving beneficiary, loss of survivor benefits, Minn. Statutes 2017 356.406
Deferred members, accrued liability determination, Minn. Statutes 2017 424A.092
Generally, Minn. Statutes 2017 424A.01
Inactive members, Minn. Statutes 2017 424A.02
Membership start date, Minn. Statutes 2017 424A.001
Notice received, consolidation resolution, Minn. Statutes 2017 424B.02
Reports received, financial reports, Minn. Statutes 2017 356.20
Mergers, gambling licenses, see Organizations under GAMBLING
Generally, Minn. Statutes 2017 424A.02, 2017 424A.093
Nonprofit firefighting corporations, Minn. Statutes 2017 424A.094
Trusts, Minn. Statutes 2017 424A.02
Municipal contributions, Minn. Statutes 2017 424A.091 to 2017 424A.093
Applicable municipality, defined, Minn. Statutes 2017 424B.01
Approvals by, Minn. Statutes 2017 424A.02, 2017 424B.02
Boards of trustees, memberships, Minn. Statutes 2017 424A.04
Defined, Minn. Statutes 2017 424A.001
Delegation of duties, Minn. Statutes 2017 424A.02
Dissolution of relief association without consolidation, duties, Minn. Statutes 2017 424B.20
Financial reports, Minn. Statutes 2017 69.051, 2017 356.20
Minimum obligation, Minn. Statutes 2017 424A.092, 2017 424A.093
Municipalities without relief associations, fire state aid, Minn. Statutes 2017 424A.08
Noncompliance, penalties, Minn. Statutes 2017 424A.091
Notice received, state aid disqualification, Minn. Statutes 2017 424A.02
Payments by, Minn. Statutes 2017 353G.08, 2017 424A.092
Property taxes, using for municipal contributions, Minn. Statutes 2017 424A.091 to 2017 424A.093
Establishment authorized, Minn. Statutes 2017 424A.002
Incorporation following consolidation, Minn. Statutes 2017 424B.03
Nonforfeitable service pensions, Minn. Statutes 2017 424A.02
Nonprofit firefighting corporations
Approvals by, Minn. Statutes 2017 424A.02
Boards of trustees, Minn. Statutes 2017 424A.04
Defined as fire department, Minn. Statutes 2017 424A.001
Delegation of duties, Minn. Statutes 2017 424A.02
Fiduciary duties, Minn. Statutes 2017 424A.04
Fire prevention personnel, Minn. Statutes 2017 424A.01
Generally, Minn. Statutes 2017 424A.094
Relief association, establishment, Minn. Statutes 2017 424A.07
Officers, duties, Minn. Statutes 2017 424A.092, 2017 424A.093
Optional annuities, Minn. Statutes 2017 356.46
Former members, Minn. Statutes 2017 424A.02
Health insurance premiums, Minn. Statutes 2017 356.87
Payments to, health insurance, administrative expenses, Minn. Statutes 2017 356.87
Postretirement adjustments, generally, Minn. Statutes 2017 424A.02
Prior relief associations, termination, following consolidation, Minn. Statutes 2017 424B.08
Property taxes, revenues, using for municipal contributions, Minn. Statutes 2017 424A.091 to 2017 424A.093
Public employees insurance program, Minn. Statutes 2017 356.87
Consolidating relief associations, transfers, Minn. Statutes 2017 424B.06
Dissolution without consolidation, procedures, Minn. Statutes 2017 424B.20
General fund, Minn. Statutes 2017 424A.06
Special fund, Minn. Statutes 2017 424A.05
Reduced service pensions, Minn. Statutes 2017 424A.02
Audit reports, Minn. Statutes 2017 6.495, 2017 6.72
Financial reports, Minn. Statutes 2017 69.051
Investment of funds, Minn. Statutes 2017 6.496, 2017 356.219
Revenue Department, financial compliance, Minn. Statutes 2017 6.495
State auditor, duties, Minn. Statutes 2017 6.496, 2017 356.219
Timing of reports, Minn. Statutes 2017 356.219
Credit for uniformed service break, Minn. Statutes 2017 424A.021
Generally, Minn. Statutes 2017 424A.01
Separation from active service, exception, Minn. Statutes 2017 424A.015
Service credit, Minn. Statutes 2017 424A.001, 2017 424A.02, 2017 424A.021, 2017 424A.092
Abandoned amounts, disposition, Minn. Statutes 2017 356.65
Annuity contract purchases, Minn. Statutes 2017 424A.015
Annuity purchases, dissolution without consolidation, Minn. Statutes 2017 424B.21
Attachment, exemption, Minn. Statutes 2017 424A.02, 2017 550.37
Completed applications, copies to spouses, Minn. Statutes 2017 356.46
Consolidated relief associations, Minn. Statutes 2017 424B.10
Creditors remedies, use prohibited, Minn. Statutes 2017 424A.02, 2017 550.37
Debts owed to state, setoff exclusion, Minn. Statutes 2017 16D.16
Defined contribution lump-sum service pensions, Minn. Statutes 2017 424A.016
Defined contributions, Minn. Statutes 2017 424A.015
Dissolution without consolidation, procedures, Minn. Statutes 2017 424B.20
Exception, Minn. Statutes 2017 424A.03
Garnishment, exemption, Minn. Statutes 2017 424A.015, 2017 424A.02, 2017 550.37
Generally, Minn. Statutes 2017 424A.015, 2017 424A.016, 2017 424A.02
Governing provisions, Minn. Statutes 2017 424A.015
Health insurance premiums, withholding, Minn. Statutes 2017 356.87
Installment payments authorized, Minn. Statutes 2017 424A.016
Lump-sum service pensions, see same under this topic
Monthly service pensions, Minn. Statutes 2017 424A.02, 2017 424A.093, 2017 424A.094
Optional annuities, Minn. Statutes 2017 356.46
Payment, Minn. Statutes 2017 424A.02, 2017 424A.05
Reduced vesting schedule, Minn. Statutes 2017 424A.016
Reemployed retired members, Minn. Statutes 2017 424A.04
Survivor benefits, Minn. Statutes 2017 424A.016
Uniform payment requirement, Minn. Statutes 2017 424A.03
Social Security benefits, exclusion, Minn. Statutes 2017 355.07
Accrued liability, determination, Minn. Statutes 2017 424A.092
Actuarial valuations, Minn. Statutes 2017 424A.093
Assets, investment, Minn. Statutes 2017 424A.05
Authorized administrative expenses, Minn. Statutes 2017 69.80
Boards of trustees, duties, Minn. Statutes 2017 424A.02
Consolidating relief associations, Minn. Statutes 2017 424B.05, 2017 424B.06, 2017 424B.09
Deposits to, Minn. Statutes 2017 424A.05, 2017 424A.092, 2017 424A.10
Dissolution without consolidation, Minn. Statutes 2017 424B.20
Erroneous deposits, correction, Minn. Statutes 2017 424A.05
Establishment, Minn. Statutes 2017 424A.05
Financial requirements, Minn. Statutes 2017 424A.02, 2017 424A.092, 2017 424A.093
Minimum municipal obligation, Minn. Statutes 2017 424A.092, 2017 424A.093
Payments from, Minn. Statutes 2017 424A.02, 2017 424A.05, 2017 424A.10
Records, access, Minn. Statutes 2017 424A.05
Reports about, Minn. Statutes 2017 69.051
Treasurer, duties, Minn. Statutes 2017 424A.05
Spousal maintenance, income withholding, Minn. Statutes 2017 424A.02
Spouses, retirement annuities, Minn. Statutes 2017 356.46
Amortization state aid, reallocation, Minn. Statutes 2017 423A.02
Disqualification, Minn. Statutes 2017 69.051, 2017 424A.02, 2017 424A.03, 2017 424A.091
Fire state aid special account, Minn. Statutes 2017 424A.08
Generally, Minn. Statutes 2017 424A.02
Minimum allocation amount, Minn. Statutes 2017 69.021
Municipal contributions, using for, Minn. Statutes 2017 424A.091
Municipalities without relief associations, Minn. Statutes 2017 424A.08
Post-1999 relief associations, Minn. Statutes 2017 69.021
Qualifications, financial reports, Minn. Statutes 2017 69.051
Retention stipend pilot program, Minn. Statutes 2017 69.022
Withholding, investment reporting noncompliance, Minn. Statutes 2017 356.219
Duties, Minn. Statutes 2017 6.496, 2017 424A.091, 2017 424A.092
Financial reports, Minn. Statutes 2017 69.051
Financial reports, Minn. Statutes 2017 356.20
Procedures following consolidation, Minn. Statutes 2017 424B.03
Supplemental benefits, Minn. Statutes 2017 424A.10
Beneficiaries charged or convicted of causing member's death, Minn. Statutes 2017 356.406
Bylaws, Minn. Statutes 2017 424A.02
Definitions, Minn. Statutes 2017 356.406, 2017 424A.001
Health insurance premiums, withholding, Minn. Statutes 2017 356.87
Payment authorization, Minn. Statutes 2017 424A.05
Supplemental benefits, Minn. Statutes 2017 424A.10
Trusts, Minn. Statutes 2017 424A.02
Theft or embezzlement from, reporting by employees, Minn. Statutes 2017 609.456
Transfers, deferred compensation plans, Minn. Statutes 2017 424A.015
Treasurers, duties, Minn. Statutes 2017 424A.05, 2017 424A.06
Unfunded actuarial accrued liability, Minn. Statutes 2017 424A.093
Uniformed service credit, provision for, Minn. Statutes 2017 424A.021
Bylaws, copies of amendments, failure to file, Minn. Statutes 2017 424A.02
Investment reporting, noncompliance, Minn. Statutes 2017 356.219
Disqualification, Minn. Statutes 2017 69.051, 2017 424A.02, 2017 424A.03, 2017 424A.091
Withholding, Minn. Statutes 2017 356.219
Volunteer Firefighters' Relief Association Financing Guidelines Act, Minn. Statutes 2017 424A.091 to 2017 424A.096
Inactive members, service credit, Minn. Statutes 2017 424A.02
State aid or appropriations, withholding for investment reporting noncompliance, Minn. Statutes 2017 356.219