See also LOCAL FIREFIGHTER RELIEF ASSOCIATIONS; PUBLIC EMPLOYEES POLICE AND FIRE FUND
Accounting and bookkeeping, Minn. Statutes 2022 356.20
Accumulated contributions, abandoned amounts, disposition, Minn. Statutes 2022 356.65
Credit for uniformed service break, Minn. Statutes 2022 424A.003, 2022 424A.021
Repayment of service pension, Minn. Statutes 2022 424A.02
Actuarial assumptions, Minn. Statutes 2022 356.215
Bylaws or articles of incorporation, amendments, Minn. Statutes 2022 424A.093
Financial reporting requirements, Minn. Statutes 2022 356.20
Present value, single life annuity, rate conversion to, Minn. Statutes 2022 356.635
Special fund, Minn. Statutes 2022 424A.093
Consolidating relief associations, transfers, Minn. Statutes 2022 424B.06
Costs, payment, Minn. Statutes 2022 424A.05
Legislative proposals, Minn. Statutes 2022 356B.01, 2022 356B.02
Age of retirement, Minn. Statutes 2022 424A.02
Generally, Minn. Statutes 2022 424A.001
Governing provisions, Minn. Statutes 2022 424A.015
Limitations, Minn. Statutes 2022 424A.016
Annuities, see Service pensions under this topic
Appeals, state aid disqualification, Minn. Statutes 2022 424A.02
Amendments, Minn. Statutes 2022 424A.092, 2022 424A.093
Ancillary benefits, Minn. Statutes 2022 424A.015
Consolidating relief associations, Minn. Statutes 2022 424B.03
Service pensions, Minn. Statutes 2022 424A.015, 2022 424A.02
Consolidating relief associations, transfers, Minn. Statutes 2022 424B.06
Conversion to defined contribution, Minn. Statutes 2022 424B.13
Dissolution of association, Minn. Statutes 2022 424B.22
Limitations on use, Minn. Statutes 2022 356.63
Service pensions, payment of, Minn. Statutes 2022 424A.02
Transfer of assets from retirement plan, Minn. Statutes 2022 353G.17
Assignments, service pensions, Minn. Statutes 2022 424A.015
Attachment, service pensions, exemption, Minn. Statutes 2022 424A.02, 2022 550.37
Evidence of wrongdoing, reports, Minn. Statutes 2022 6.67
Financial reports, Minn. Statutes 2022 356.20, 2022 424A.014
Reports, Minn. Statutes 2022 6.495, 2022 6.72
Requirements, generally, Minn. Statutes 2022 6.495
Beneficiaries, payments to, Minn. Statutes 2022 424A.05
Abandoned amounts, disposition, Minn. Statutes 2022 356.65
Ancillary benefits, Minn. Statutes 2022 424A.001, 2022 424A.016
Conversion to defined contribution, Minn. Statutes 2022 424B.13
Definitions, Minn. Statutes 2022 356.635
Disability benefits, Minn. Statutes 2022 424A.02, 2022 424A.05
Dissolution of marriage, division of property, Minn. Statutes 2022 424A.02
Domestic relations orders, Minn. Statutes 2022 424A.05
Eligible rollover distributions, Minn. Statutes 2022 356.635
Funeral benefits, Minn. Statutes 2022 424A.05
Internal Revenue Code compliance, Minn. Statutes 2022 356.635
Personal property taxes, delinquent taxes, liens or levies for, exemptions, Minn. Statutes 2022 277.20, 2022 277.21
Present value, single life annuity, rate conversion to, Minn. Statutes 2022 356.635
Prorated service pensions, Minn. Statutes 2022 424A.015
Spousal maintenance and child support, income withholding, Minn. Statutes 2022 424A.02
Supplemental benefits, Minn. Statutes 2022 424A.10
Survivor benefits, Minn. Statutes 2022 424A.001, 2022 424A.016, 2022 424A.02, 2022 424A.05
Consolidating relief associations, Minn. Statutes 2022 424B.03, 2022 424B.04
Fiduciary duties, Minn. Statutes 2022 424A.04
Members, officers, elections, terms of office, Minn. Statutes 2022 424A.04
Resolutions by, consolidation, Minn. Statutes 2022 424B.02
Transfer of assets from retirement plan, approval, duties, Minn. Statutes 2022 353G.17
Access, Minn. Statutes 2022 424A.05
Amendments, Minn. Statutes 2022 424A.016, 2022 424A.02, 2022 424A.092, 2022 424A.093
Boards of trustees, members, Minn. Statutes 2022 424A.04
Consolidating relief associations, Minn. Statutes 2022 424B.03
Generally, Minn. Statutes 2022 424A.02
Governing provisions, service pensions and ancillary benefits, Minn. Statutes 2022 424A.015
Transfer of assets from retirement plan, Minn. Statutes 2022 353G.17
Certificates and certification
Financial requirements, Minn. Statutes 2022 424A.092, 2022 424A.093
Flexible service pension maximums, Minn. Statutes 2022 424A.02
Minimum municipal obligation, Minn. Statutes 2022 424A.092, 2022 424A.093
Special fund, financial requirements, Minn. Statutes 2022 424A.02
Child support, income withholding, Minn. Statutes 2022 424A.02
Combined service pensions, Minn. Statutes 2022 424A.015
Administrative expenses, Minn. Statutes 2022 424B.09
Authorized, Minn. Statutes 2022 424B.02
Defined benefit relief associations, Minn. Statutes 2022 424B.10
Defined contribution relief associations, Minn. Statutes 2022 424B.11
Definitions, Minn. Statutes 2022 424B.001, 2022 424B.01
General expenses, payment, Minn. Statutes 2022 424B.09
General fund, Minn. Statutes 2022 424B.05, 2022 424B.07, 2022 424B.09
Governance of consolidating relief associations, Minn. Statutes 2022 424B.04
Minimum municipal obligations, allocation, Minn. Statutes 2022 424B.10
Mixed consolidating relief associations, Minn. Statutes 2022 424B.12
Prior relief associations, termination, Minn. Statutes 2022 424B.08
Procedures, Minn. Statutes 2022 424B.02
Service pensions, Minn. Statutes 2022 424B.10
Special fund, Minn. Statutes 2022 424B.05, 2022 424B.06, 2022 424B.09
Subsequent relief associations, Minn. Statutes 2022 424B.01, 2022 424B.03
Transfers of administration, records, assets, and liabilities, Minn. Statutes 2022 424B.06
Consultants, hiring or contracting with, Minn. Statutes 2022 424A.04
Copies, bylaws, amendments, failure to file, Minn. Statutes 2022 424A.02
Costs, payment, administrative expenses, Minn. Statutes 2022 424A.05
Creditors remedies, service pensions, use prohibited, Minn. Statutes 2022 424A.02, 2022 550.37
Dedicated fund, Minn. Statutes 2022 356.63
Deferred compensation plan, transfers, Minn. Statutes 2022 424A.015
Deferred members, accrued liability, determination, Minn. Statutes 2022 424A.092
Credit for uniformed service break, Minn. Statutes 2022 424A.021
Eligibility, Minn. Statutes 2022 424A.016
Generally, Minn. Statutes 2022 424A.02
Defined benefit relief associations
Consolidations, Minn. Statutes 2022 424B.10, 2022 424B.12
Defined, Minn. Statutes 2022 424A.001
Identification as, Minn. Statutes 2022 424A.002
Defined contribution lump-sum service pensions, authorization, Minn. Statutes 2022 424A.016
Defined contribution relief associations
Consolidations, Minn. Statutes 2022 424B.11, 2022 424B.12
Defined, Minn. Statutes 2022 424A.001
Generally, Minn. Statutes 2022 424A.015, 2022 424A.016
Identification as, Minn. Statutes 2022 424A.002
Defined contribution trusts, Minn. Statutes 2022 424A.016
Defined contribution, conversion to, Minn. Statutes 2022 424B.13
Application, Minn. Statutes 2022 424B.001
Conversion to defined contribution, Minn. Statutes 2022 424B.01
Dissolutions, Minn. Statutes 2022 424B.01
Fire state aid, Minn. Statutes 2022 477B.01
Generally, Minn. Statutes 2022 424A.001, 2022 424A.02
Internal Revenue Code compliance, Minn. Statutes 2022 356.635
Loss of survivor benefits, Minn. Statutes 2022 356.406
Tort liability, Minn. Statutes 2022 466.01
Former members, Minn. Statutes 2022 424A.02
Health insurance premiums, withholding, Minn. Statutes 2022 356.87
Inactive members, payment to, Minn. Statutes 2022 424A.02
Payment authorization, Minn. Statutes 2022 424A.05
Disclosure, financial reporting requirements, Minn. Statutes 2022 356.20
Dissolution of marriage, division of property, Minn. Statutes 2022 424A.02
Definitions, Minn. Statutes 2022 424B.001, 2022 424B.01
Generally, Minn. Statutes 2022 424B.22
District firefighter relief associations, Minn. Statutes 2022 424A.02
Domestic relations orders, Minn. Statutes 2022 424A.05
Donations, authority to accept, Minn. Statutes 2022 356.631
Early retirement, reduced service pensions, Minn. Statutes 2022 424A.02
Emergency medical personnel, Minn. Statutes 2022 424A.01, 2022 424A.10
Employers, dissolution, allocation of receivables, Minn. Statutes 2022 356.98
Establishment, Minn. Statutes 2022 356.25
Estate taxes, service pensions, exemption, Minn. Statutes 2022 424A.02
Exclusions from coverage, Minn. Statutes 2022 424A.01
Execution (creditors remedies), service pensions, exemption, Minn. Statutes 2022 424A.015, 2022 424A.02
Existing associations, continuation authorized, Minn. Statutes 2022 424A.002
Fees, dues, and assessments, payment authorization, Minn. Statutes 2022 424A.05
Fiduciary duties, Minn. Statutes 2022 424A.04
Consolidation resolutions, Minn. Statutes 2022 424B.02
Lump-sum service pensions, applications for installment payments, Minn. Statutes 2022 424A.02
Financial reports, generally, Minn. Statutes 2022 356.20
Financial requirements, Minn. Statutes 2022 424A.092, 2022 424A.093
Financing Guidelines Act, Minn. Statutes 2022 424A.091 to 2022 424A.096
Fire departments, boards of trustees, Minn. Statutes 2022 424A.04
Fire protection special taxing districts, Minn. Statutes 2022 144F.01
Special account, Minn. Statutes 2022 424A.08
Statewide volunteer firefighter retirement plan fund, Minn. Statutes 2022 477B.04
Fiscal year, Minn. Statutes 2022 424A.001
Consolidating relief associations, Minn. Statutes 2022 424B.01 to 2022 424B.10
Dedicated fund, Minn. Statutes 2022 356.63
Defined contribution lump-sum service pensions, Minn. Statutes 2022 424A.02
Fire state aid special account, Minn. Statutes 2022 424A.08
General fund, see same under this topic
Special fund, see same under this topic
Statewide volunteer firefighter retirement plan fund, Minn. Statutes 2022 477B.04
Theft or embezzlement from, reporting by employees, Minn. Statutes 2022 609.456
Gambling licenses, see Organizations under GAMBLING
Garnishment, service pensions, exemption, Minn. Statutes 2022 424A.015, 2022 424A.02, 2022 550.37
Consolidating relief associations, Minn. Statutes 2022 424B.05, 2022 424B.07, 2022 424B.09
Credits to, abandoned contributions, annuities, or benefits, Minn. Statutes 2022 356.65
Requirements, generally, Minn. Statutes 2022 424A.06
Gifts and bequests, authority to accept, Minn. Statutes 2022 356.631
Hearings, consolidations, Minn. Statutes 2022 424B.02
Incorporation, new relief associations, following consolidation, Minn. Statutes 2022 424B.03
Individual accounts, generally, Minn. Statutes 2022 424A.016
Individual retirement account transfers, Minn. Statutes 2022 424A.015
Insurance, public employees program, Minn. Statutes 2022 356.87
Interest rates, lump-sum service pensions, installment payments, Minn. Statutes 2022 424A.02, 2022 424A.092
Authorized investments, Minn. Statutes 2022 424A.095
Credit for uniformed service break, investment returns from, Minn. Statutes 2022 424A.021
General fund assets, Minn. Statutes 2022 424A.06
Income, crediting to special fund, Minn. Statutes 2022 424A.092
Investment Board, duties, Minn. Statutes 2022 356.645, 2022 424A.06
Investment reports, Minn. Statutes 2022 424A.095
Reports about, Minn. Statutes 2022 6.496, 2022 356.219
Special fund assets, Minn. Statutes 2022 424A.05
Legislative proposals, Minn. Statutes 2022 356B.01, 2022 356B.02
Consolidating relief associations, transfers, Minn. Statutes 2022 424B.06
Transfer of assets from retirement plan, Minn. Statutes 2022 353G.17
Unfunded actuarial accrued liability, Minn. Statutes 2022 424A.093
Life insurance death benefits, authority to accept, Minn. Statutes 2022 356.631
Actuarial valuations, Minn. Statutes 2022 424A.093
Dissolution of association, disposition of assets, Minn. Statutes 2022 424B.22
Generally, see STATEWIDE VOLUNTEER FIREFIGHTER RETIREMENT PLAN
Income tax exclusion, supplemental benefits in lieu of, Minn. Statutes 2022 424A.10
Installment payments, Minn. Statutes 2022 424A.02, 2022 424A.092
Interest rates, Minn. Statutes 2022 424A.02, 2022 424A.092
Nonprofit firefighting corporations, Minn. Statutes 2022 424A.094
Special fund, Minn. Statutes 2022 424A.092
Supplemental benefits, entitlement, Minn. Statutes 2022 424A.10
Mail and mailing, retirement annuities, information, completed applications, Minn. Statutes 2022 356.46
Meetings, see OPEN MEETING LAW
Death caused by surviving beneficiary, loss of survivor benefits, Minn. Statutes 2022 356.406
Deferred members, accrued liability determination, Minn. Statutes 2022 424A.092
Generally, Minn. Statutes 2022 424A.01
Inactive members, Minn. Statutes 2022 424A.02
Membership start date, Minn. Statutes 2022 424A.001
Notice received, consolidation resolution, Minn. Statutes 2022 424B.02
Reports received, financial reports, Minn. Statutes 2022 356.20
Mergers, gambling licenses, see Organizations under GAMBLING
Generally, Minn. Statutes 2022 424A.02, 2022 424A.093
Nonprofit firefighting corporations, Minn. Statutes 2022 424A.094
Trusts, Minn. Statutes 2022 424A.02
Municipal contributions, Minn. Statutes 2022 424A.091 to 2022 424A.093
Allocation agreements, Minn. Statutes 2022 477B.042
Applicable municipality, defined, Minn. Statutes 2022 424B.01
Approvals by, Minn. Statutes 2022 353G.17, 2022 424A.02, 2022 424B.02
Boards of trustees, memberships, Minn. Statutes 2022 424A.04
Conversion to defined contribution, duties, Minn. Statutes 2022 424B.13
Defined, Minn. Statutes 2022 424A.001
Delegation of duties, Minn. Statutes 2022 424A.02
Dissolution of relief association, duties, Minn. Statutes 2022 424B.22
Financial reports, Minn. Statutes 2022 356.20
Minimum obligation, Minn. Statutes 2022 424A.092, 2022 424A.093
Municipalities without relief associations, Minn. Statutes 2022 424A.08, 2022 477B.04
Noncompliance, penalties, Minn. Statutes 2022 424A.091
Notice received, state aid disqualification, Minn. Statutes 2022 424A.02
Payments by, Minn. Statutes 2022 353G.08, 2022 424A.092
Property taxes, using for municipal contributions, Minn. Statutes 2022 424A.091 to 2022 424A.093
Establishment authorized, Minn. Statutes 2022 424A.002
Incorporation following consolidation, Minn. Statutes 2022 424B.03
Nonprofit firefighting corporations
Approvals by, Minn. Statutes 2022 353G.17, 2022 424A.02
Boards of trustees, Minn. Statutes 2022 424A.04
Defined as fire department, Minn. Statutes 2022 424A.001
Delegation of duties, Minn. Statutes 2022 424A.02
Emergency medical personnel, Minn. Statutes 2022 424A.01
Fiduciary duties, Minn. Statutes 2022 424A.04
Fire prevention personnel, Minn. Statutes 2022 424A.01
Generally, Minn. Statutes 2022 424A.094
Relief association, establishment, Minn. Statutes 2022 424A.07
Officers, duties, Minn. Statutes 2022 424A.092, 2022 424A.093
Optional annuities, Minn. Statutes 2022 356.46
Former members, Minn. Statutes 2022 424A.02
Health insurance premiums, Minn. Statutes 2022 356.87
Payments to, health insurance, administrative expenses, Minn. Statutes 2022 356.87
Postretirement adjustments, generally, Minn. Statutes 2022 424A.02
Prior relief associations, termination, following consolidation, Minn. Statutes 2022 424B.08
Property taxes, revenues, using for municipal contributions, Minn. Statutes 2022 424A.091 to 2022 424A.093
Public employees insurance program, Minn. Statutes 2022 356.87
Consolidating relief associations, transfers, Minn. Statutes 2022 424B.06
Conversion to defined contribution, Minn. Statutes 2022 424B.13
Dissolution of association, Minn. Statutes 2022 424B.22
General fund, Minn. Statutes 2022 424A.06
Special fund, Minn. Statutes 2022 424A.05
Transfer of assets from retirement plan, Minn. Statutes 2022 353G.17
Reduced service pensions, Minn. Statutes 2022 424A.02
Audit reports, Minn. Statutes 2022 6.495, 2022 6.72
Investment of funds, Minn. Statutes 2022 6.496, 2022 356.219
Revenue Department, financial compliance, Minn. Statutes 2022 6.495
State auditor, duties, Minn. Statutes 2022 6.496, 2022 353G.17
Credit for uniformed service break, Minn. Statutes 2022 424A.021
Generally, Minn. Statutes 2022 424A.01
Separation from active service, exception, Minn. Statutes 2022 424A.015
Service credit, Minn. Statutes 2022 424A.001, 2022 424A.003, 2022 424A.01, 2022 424A.02, 2022 424A.021, 2022 424A.092
Abandoned amounts, disposition, Minn. Statutes 2022 356.65
Annuity contract purchases, Minn. Statutes 2022 424A.015
Attachment, exemption, Minn. Statutes 2022 424A.02, 2022 550.37
Combined service pensions, Minn. Statutes 2022 424A.015
Completed applications, copies to spouses, Minn. Statutes 2022 356.46
Consolidated relief associations, Minn. Statutes 2022 424B.10
Conversion to defined contribution, Minn. Statutes 2022 424B.13
Creditors remedies, use prohibited, Minn. Statutes 2022 424A.02, 2022 550.37
Debts owed to state, setoff exclusion, Minn. Statutes 2022 16D.16
Defined contribution lump-sum service pensions, Minn. Statutes 2022 424A.016
Defined contributions, Minn. Statutes 2022 424A.015
Dissolution of association, Minn. Statutes 2022 424B.22
Exception, Minn. Statutes 2022 424A.03
Garnishment, exemption, Minn. Statutes 2022 424A.015, 2022 424A.02, 2022 550.37
Generally, Minn. Statutes 2022 424A.015, 2022 424A.016, 2022 424A.02
Governing provisions, Minn. Statutes 2022 424A.015
Health insurance premiums, withholding, Minn. Statutes 2022 356.87
Installment payments authorized, Minn. Statutes 2022 424A.016
Lump-sum service pensions, see same under this topic
Monthly service pensions, Minn. Statutes 2022 424A.02, 2022 424A.093, 2022 424A.094
Optional annuities, Minn. Statutes 2022 356.46
Payment, Minn. Statutes 2022 424A.02, 2022 424A.05
Prorated service pensions, Minn. Statutes 2022 424A.015
Reemployed retired members, Minn. Statutes 2022 424A.04
Survivor benefits, Minn. Statutes 2022 424A.016
Uniform payment requirement, Minn. Statutes 2022 424A.03
Vesting schedules, Minn. Statutes 2022 424A.016, 2022 424A.02
Social Security benefits, exclusion, Minn. Statutes 2022 355.07
Accrued liability, determination, Minn. Statutes 2022 424A.092
Actuarial valuations, Minn. Statutes 2022 424A.093
Administrative expenses, Minn. Statutes 2022 424A.05
Assets, investment, Minn. Statutes 2022 424A.05
Boards of trustees, duties, Minn. Statutes 2022 353G.17, 2022 424A.02
Consolidating relief associations, Minn. Statutes 2022 424B.05, 2022 424B.06, 2022 424B.09
Deposits to, Minn. Statutes 2022 424A.05, 2022 424A.092, 2022 424A.10
Dissolution of association, Minn. Statutes 2022 424B.22
Erroneous deposits, correction, Minn. Statutes 2022 424A.05
Establishment, Minn. Statutes 2022 424A.05
Financial requirements, Minn. Statutes 2022 424A.02, 2022 424A.092, 2022 424A.093
Minimum municipal obligation, Minn. Statutes 2022 424A.092, 2022 424A.093
Payments from, Minn. Statutes 2022 424A.02, 2022 424A.05, 2022 424A.10
Records, access, Minn. Statutes 2022 424A.05
Transfer of assets from retirement plan, pension liabilities, Minn. Statutes 2022 353G.17
Treasurer, duties, Minn. Statutes 2022 424A.05
Spousal maintenance, income withholding, Minn. Statutes 2022 424A.02
Spouses, retirement annuities, Minn. Statutes 2022 356.46
Disqualification, Minn. Statutes 2022 424A.02, 2022 424A.03, 2022 424A.091
Allocation, Minn. Statutes 2022 477B.042
Apportionment, Minn. Statutes 2022 477B.03
Payments, Minn. Statutes 2022 477B.04
Qualifications, Minn. Statutes 2022 477B.02
Fire state aid special account, Minn. Statutes 2022 424A.08
Generally, Minn. Statutes 2022 424A.02
Municipal contributions, using for, Minn. Statutes 2022 424A.091
Municipalities without relief associations, Minn. Statutes 2022 424A.08
Withholding, investment reporting noncompliance, Minn. Statutes 2022 356.219
State auditor, duties, Minn. Statutes 2022 6.496, 2022 353G.17, 2022 424A.091, 2022 424A.092
Financial reports, Minn. Statutes 2022 356.20
Procedures following consolidation, Minn. Statutes 2022 424B.03
Supplemental benefits, Minn. Statutes 2022 424A.10
Beneficiaries charged or convicted of causing member's death, Minn. Statutes 2022 356.406
Bylaws, Minn. Statutes 2022 424A.02
Definitions, Minn. Statutes 2022 356.406, 2022 424A.001
Health insurance premiums, withholding, Minn. Statutes 2022 356.87
Payment authorization, Minn. Statutes 2022 424A.05
Supplemental benefits, Minn. Statutes 2022 424A.10
Trusts, Minn. Statutes 2022 424A.02
Theft or embezzlement from, reporting by employees, Minn. Statutes 2022 609.456
Transfer of assets from retirement plan, duties, rights and obligations, Minn. Statutes 2022 353G.17
Transfers, deferred compensation plans, Minn. Statutes 2022 424A.015
Treasurers, duties, Minn. Statutes 2022 424A.05, 2022 424A.06
Unfunded actuarial accrued liability, Minn. Statutes 2022 424A.093
Uniformed service credit, provision for, Minn. Statutes 2022 424A.003, 2022 424A.021
Bylaws, copies of amendments, failure to file, Minn. Statutes 2022 424A.02
Investment reporting, noncompliance, Minn. Statutes 2022 356.219
State aid, disqualification, Minn. Statutes 2022 424A.02, 2022 424A.03, 2022 424A.091
Volunteer Firefighters' Relief Association Financing Guidelines Act, Minn. Statutes 2022 424A.091 to 2022 424A.096
Waivers, inactive members, service credit, Minn. Statutes 2022 424A.02