See also LOCAL FIREFIGHTER RELIEF ASSOCIATIONS; PUBLIC EMPLOYEES POLICE AND FIRE FUND
Accountants, qualifications, duties, Minn. Statutes 2009 69.051
Accounting and bookkeeping, Minn. Statutes 2009 356.20
Accumulated contributions, abandoned amounts, disposition, Minn. Statutes 2009 356.65
Credit for uniformed service break, Minn. Statutes 2009 424A.021
Repayment of service pension, Minn. Statutes 2009 424A.02
Bylaws or articles of incorporation, amendments, Minn. Statutes 2009 69.773
Employee/employer contributions, changes in, Minn. Statutes 2009 353.27
Financial reporting requirements, Minn. Statutes 2009 356.20
Interest rate assumptions, preretirement, postretirement, Minn. Statutes 2009 356.215
Special fund, Minn. Statutes 2009 69.773
Consolidating relief associations, transfers, Minn. Statutes 2009 424B.06
Costs, payment, Minn. Statutes 2009 424A.05
Age of retirement, Minn. Statutes 2009 424A.02
Generally, Minn. Statutes 2009 424A.001
Limitations, Minn. Statutes 2009 424A.016
Annual funding requirements, shortfall, Minn. Statutes 2009 69.041
Annuities, see Service pensions under this topic
Appeals, state aid disqualification, Minn. Statutes 2009 424A.02
Appropriations to, withholding
Investment reporting noncompliance, Minn. Statutes 2009 356.219
Amendments, Minn. Statutes 2009 69.772, 2009 69.773
Consolidating relief associations, Minn. Statutes 2009 424B.03
Service pensions, Minn. Statutes 2009 424A.02
Consolidating relief associations, transfers, Minn. Statutes 2009 424B.06
Limitations on use, Minn. Statutes 2009 356.63
Service pensions, payment of, Minn. Statutes 2009 424A.02
Assignments, service pensions, Minn. Statutes 2009 424A.015
Attachment, service pensions, exemption, Minn. Statutes 2009 424A.02, 2009 550.37
Auditors, qualifications, duties, Minn. Statutes 2009 69.051
Evidence of wrongdoing, reports, Minn. Statutes 2009 6.67
Financial reports, Minn. Statutes 2009 69.051, 2009 356.20
Reports, Minn. Statutes 2009 6.495, 2009 6.72
Requirements, generally, Minn. Statutes 2009 6.495
Beneficiaries, payments to, Minn. Statutes 2009 424A.05
Benefit trust fund, dissolution without consolidation
Procedures, Minn. Statutes 2009 424B.20
Abandoned amounts, disposition, Minn. Statutes 2009 356.65
Ancillary benefits, Minn. Statutes 2009 424A.001, 2009 424A.016
Disability benefits, Minn. Statutes 2009 424A.02, 2009 424A.05
Dissolution of marriage, division of property, Minn. Statutes 2009 424A.02
Eligible rollover distributions, Minn. Statutes 2009 356.635
Funeral benefits, Minn. Statutes 2009 424A.05
Internal Revenue Code compliance, Minn. Statutes 2009 356.635
Personal property taxes, delinquent taxes, liens or levies for, exemptions, Minn. Statutes 2009 277.20, 2009 277.21
Spousal maintenance and child support, income withholding, Minn. Statutes 2009 424A.02
Supplemental benefits, Minn. Statutes 2009 424A.10
Survivor benefits, Minn. Statutes 2009 424A.001, 2009 424A.02, 2009 424A.05
Consolidating relief associations, Minn. Statutes 2009 424B.03, 2009 424B.04
Fiduciary duties, Minn. Statutes 2009 424A.04
Members, officers, elections, terms of office, Minn. Statutes 2009 424A.04
Resolutions by, consolidation, Minn. Statutes 2009 424B.02
Access, Minn. Statutes 2009 424A.05
Amendments, Minn. Statutes 2009 69.772, 2009 69.773, 2009 424A.016, 2009 424A.02
Boards of trustees, members, Minn. Statutes 2009 424A.04
Consolidating relief associations, Minn. Statutes 2009 424B.03
Generally, Minn. Statutes 2009 424A.02
Certificates and certification
Financial requirements, Minn. Statutes 2009 69.772, 2009 69.773
Flexible service pension maximums, Minn. Statutes 2009 424A.02
Funds available for investment, Minn. Statutes 2009 69.775
Minimum municipal obligation, Minn. Statutes 2009 69.772, 2009 69.773
Special fund, financial requirements, Minn. Statutes 2009 424A.02
Timing of reports, Minn. Statutes 2009 356.219
Child support, income withholding, Minn. Statutes 2009 424A.02
Combined service pensions, Minn. Statutes 2009 424A.02
Compensation and salaries, salary base, Minn. Statutes 2009 423A.01
Administrative expenses, Minn. Statutes 2009 424B.09
Authorized, Minn. Statutes 2009 424B.02
Defined benefit relief associations, Minn. Statutes 2009 424B.10
Defined contribution relief associations, Minn. Statutes 2009 424B.11
Definitions, Minn. Statutes 2009 424B.01
General expenses, payment, Minn. Statutes 2009 424B.09
General fund, Minn. Statutes 2009 424B.05, 2009 424B.07, 2009 424B.09
Governance of consolidating relief associations, Minn. Statutes 2009 424B.04
Minimum municipal obligations, allocation, Minn. Statutes 2009 424B.10
Mixed consolidating relief associations, Minn. Statutes 2009 424B.12
Prior relief associations, termination, Minn. Statutes 2009 424B.08
Procedures, Minn. Statutes 2009 424B.02
Service pensions, Minn. Statutes 2009 424B.10
Special fund, Minn. Statutes 2009 424B.05, 2009 424B.06, 2009 424B.09
Subsequent relief associations, Minn. Statutes 2009 424B.01, 2009 424B.03
Transfers of administration, records, assets, and liabilities, Minn. Statutes 2009 424B.06
Consultants, hiring or contracting with, Minn. Statutes 2009 424A.04
Copies, bylaws, amendments, failure to file, Minn. Statutes 2009 424A.02
Costs, payment, administrative expenses, Minn. Statutes 2009 424A.05
Creditors remedies, service pensions, use prohibited, Minn. Statutes 2009 424A.02, 2009 550.37
Dedicated fund, Minn. Statutes 2009 356.63
Deferred members, accrued liability, determination, Minn. Statutes 2009 69.772
Credit for uniformed service break, Minn. Statutes 2009 424A.021
Eligibility, Minn. Statutes 2009 424A.016
Generally, Minn. Statutes 2009 424A.02
Defined benefit relief associations
Consolidations, Minn. Statutes 2009 424B.10, 2009 424B.12
Defined, Minn. Statutes 2009 424A.001
Identification as, Minn. Statutes 2009 424A.002
Defined contribution lump-sum service pensions
Authorization, Minn. Statutes 2009 424A.016
Defined contribution relief associations
Ancillary benefits, limitations, Minn. Statutes 2009 424A.016
Consolidations, Minn. Statutes 2009 424B.11, 2009 424B.12
Defined, Minn. Statutes 2009 424A.001
Generally, Minn. Statutes 2009 424A.015, 2009 424A.016
Identification as, Minn. Statutes 2009 424A.002
Reduced vesting schedule, Minn. Statutes 2009 424A.016
Dissolutions, Minn. Statutes 2009 424B.01
Generally, Minn. Statutes 2009 424A.001, 2009 424A.02
Loss of survivor benefits, Minn. Statutes 2009 356.406
Tort liability, Minn. Statutes 2009 466.01
Former members, Minn. Statutes 2009 424A.02
Health insurance premiums, withholding, Minn. Statutes 2009 356.87
Inactive members, payment to, Minn. Statutes 2009 424A.02
Payment authorization, Minn. Statutes 2009 424A.05
Disclosure, financial reporting requirements, Minn. Statutes 2009 356.20
Dissolution of marriage, division of property, Minn. Statutes 2009 424A.02
Annuity purchases, Minn. Statutes 2009 424B.21
Definitions, Minn. Statutes 2009 424B.01
Dissolution without consolidation, procedures, Minn. Statutes 2009 424B.20
District firefighter relief associations, Minn. Statutes 2009 424A.02
Division from salaried firefighter relief associations, Minn. Statutes 2009 353A.04
Early retirement, reduced service pensions, Minn. Statutes 2009 424A.02
Employers, dissolution, allocation of receivables, Minn. Statutes 2009 356.98
Establishment, Minn. Statutes 2009 356.25
Estate taxes, service pensions, exemption, Minn. Statutes 2009 424A.02
Exclusions from coverage, Minn. Statutes 2009 424A.01
Execution (creditors remedies)
Service pensions, exemption, Minn. Statutes 2009 424A.015, 2009 424A.02
Existing associations, continuation authorized, Minn. Statutes 2009 424A.002
Fees, dues, and assessments, payment authorization, Minn. Statutes 2009 424A.05
Fiduciary duties, Minn. Statutes 2009 424A.04
Consolidation resolutions, Minn. Statutes 2009 424B.02
Financial reports, Minn. Statutes 2009 69.051
Lump sum service pensions, applications for installment payments, Minn. Statutes 2009 424A.02
Financial reports, generally, Minn. Statutes 2009 69.051, 2009 356.20
Financial requirements, Minn. Statutes 2009 69.772, 2009 69.773
Financing Guidelines Act, Minn. Statutes 2009 69.771 to 2009 69.776
Fire departments, boards of trustees, Minn. Statutes 2009 424A.04
Fire state aid special account, Minn. Statutes 2009 69.031, 2009 424A.08
Consolidating relief associations, Minn. Statutes 2009 424B.01 to 2009 424B.10
Dedicated fund, Minn. Statutes 2009 356.63
Defined contribution lump sum service pensions, Minn. Statutes 2009 424A.02
Fire state aid special account, Minn. Statutes 2009 69.031, 2009 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 2009 424A.015, 2009 424A.02, 2009 550.37
Assets, investment, Minn. Statutes 2009 69.775
Consolidating relief associations, Minn. Statutes 2009 424B.05, 2009 424B.07, 2009 424B.09
Credits to, abandoned contributions, annuities, or benefits, Minn. Statutes 2009 356.65
Reports about, Minn. Statutes 2009 69.051
Requirements, generally, Minn. Statutes 2009 424A.06
Hearings, consolidations, Minn. Statutes 2009 424B.02
Incorporation, new relief associations
Following consolidation, Minn. Statutes 2009 424B.03
Individual accounts, generally, Minn. Statutes 2009 424A.016
Individual retirement account transfers, Minn. Statutes 2009 424A.015
Insurance, public employees program, Minn. Statutes 2009 356.87
Interest rates, lump sum service pensions
Installment payments, Minn. Statutes 2009 69.772, 2009 424A.02
Authorized investments, Minn. Statutes 2009 69.775
Boards of directors, duties, Minn. Statutes 2009 69.775
Credit for uniformed service break, investment returns from, Minn. Statutes 2009 424A.021
General fund assets, Minn. Statutes 2009 69.775, 2009 424A.06
Income, crediting to special fund, Minn. Statutes 2009 69.772
Investment agencies, appointment, Minn. Statutes 2009 69.775
Investment Board, duties, Minn. Statutes 2009 424A.06
Policy statement, Minn. Statutes 2009 356.219
Reports about, Minn. Statutes 2009 356.219
Special fund assets, Minn. Statutes 2009 69.775, 2009 424A.05
Legal obligations, nonbenefit legal obligations
Dissolution without consolidation, Minn. Statutes 2009 424B.20
Consolidating relief associations, transfers, Minn. Statutes 2009 424B.06
Unfunded actuarial accrued liability, Minn. Statutes 2009 69.773
Actuarial valuations, Minn. Statutes 2009 69.773
Generally, Minn. Statutes 2009 424A.02
Income tax exclusion, supplemental benefits in lieu of, Minn. Statutes 2009 424A.10
Installment payments, Minn. Statutes 2009 69.772, 2009 424A.02
Interest rates, Minn. Statutes 2009 69.772, 2009 424A.02
Nonprofit firefighting corporations, Minn. Statutes 2009 69.774
Special fund, Minn. Statutes 2009 69.772
Supplemental benefits, entitlement, Minn. Statutes 2009 424A.10
Mail and mailing, retirement annuities
Information, completed applications, Minn. Statutes 2009 356.46
Meetings, see OPEN MEETING LAW
Changes in contributions by, Minn. Statutes 2009 353.27
Contributions, exemption, Minn. Statutes 2009 69.77
Death caused by surviving beneficiary, loss of survivor benefits, Minn. Statutes 2009 356.406
Deferred members, accrued liability determination, Minn. Statutes 2009 69.772
Generally, Minn. Statutes 2009 424A.01
Inactive members, Minn. Statutes 2009 424A.02
Notice received, consolidation resolution, Minn. Statutes 2009 424B.02
Reports received, financial reports, Minn. Statutes 2009 356.20
Mergers, gambling licenses, see Organizations under GAMBLING
Generally, Minn. Statutes 2009 69.773, 2009 424A.02
Nonprofit firefighting corporations, Minn. Statutes 2009 69.774
Municipal contributions, Minn. Statutes 2009 69.771 to 2009 69.773
Applicable municipality, defined, Minn. Statutes 2009 424B.01
Approvals by, Minn. Statutes 2009 424A.02, 2009 424B.02
Boards of trustees, memberships, Minn. Statutes 2009 424A.04
Defined, Minn. Statutes 2009 424A.001
Delegation of duties, Minn. Statutes 2009 424A.02
Dissolution of relief association without consolidation, duties, Minn. Statutes 2009 424B.20
Financial reports, Minn. Statutes 2009 69.051, 2009 356.20
Minimum obligation, Minn. Statutes 2009 69.772, 2009 69.773
Municipalities without relief associations, fire state aid, Minn. Statutes 2009 424A.08
Noncompliance, penalties, Minn. Statutes 2009 69.771
Notice received, state aid disqualification, Minn. Statutes 2009 424A.02
Payments by, Minn. Statutes 2009 69.772
Property taxes, using for municipal contributions, Minn. Statutes 2009 69.771 to 2009 69.773
New associations, establishment authorized, Minn. Statutes 2009 424A.002
Incorporation following consolidation, Minn. Statutes 2009 424B.03
Nonforfeitable service pensions, Minn. Statutes 2009 424A.02
Nonprofit firefighting corporations
Approvals by, Minn. Statutes 2009 424A.02
Boards of trustees, Minn. Statutes 2009 424A.04
Defined as fire department, Minn. Statutes 2009 424A.001
Delegation of duties, Minn. Statutes 2009 424A.02
Fiduciary duties, Minn. Statutes 2009 424A.04
Fire prevention personnel, Minn. Statutes 2009 424A.01
Generally, Minn. Statutes 2009 69.774
Relief association, establishment, Minn. Statutes 2009 424A.07
Consolidations, Minn. Statutes 2009 424B.02
Dissolution without consolidation, Minn. Statutes 2009 424B.20
Termination, following consolidation, Minn. Statutes 2009 424B.08
Officers, duties, Minn. Statutes 2009 69.772, 2009 69.773
Optional annuities, Minn. Statutes 2009 356.46
Former members, Minn. Statutes 2009 424A.02
Health insurance premiums, Minn. Statutes 2009 356.87
Payments to, health insurance, administrative expenses, Minn. Statutes 2009 356.87
Generally, Minn. Statutes 2009 424A.02
Salary base, Minn. Statutes 2009 423A.01
Termination, following consolidation, Minn. Statutes 2009 424B.08
Using for municipal contributions, Minn. Statutes 2009 69.771 to 2009 69.773
Public employees insurance program, Minn. Statutes 2009 356.87
Consolidating relief associations, transfers, Minn. Statutes 2009 424B.06
Dissolution without consolidation, procedures, Minn. Statutes 2009 424B.20
General fund, Minn. Statutes 2009 424A.06
Special fund, Minn. Statutes 2009 424A.05
Reduced service pensions, Minn. Statutes 2009 424A.02
Audit reports, Minn. Statutes 2009 6.495, 2009 6.72
Financial reports, Minn. Statutes 2009 69.051
Investment of funds, Minn. Statutes 2009 356.219
Revenue Department, financial compliance, Minn. Statutes 2009 6.495
State auditor, duties, Minn. Statutes 2009 356.219
Timing of reports, Minn. Statutes 2009 356.219
Credit for uniformed service break, Minn. Statutes 2009 424A.021
Generally, Minn. Statutes 2009 424A.01
Separation from active service, exception, Minn. Statutes 2009 424A.015
Service credit, Minn. Statutes 2009 69.772, 2009 424A.001, 2009 424A.02, 2009 424A.021
Abandoned amounts, disposition, Minn. Statutes 2009 356.65
Annuity contract purchases, Minn. Statutes 2009 424A.015
Annuity purchases, dissolution without consolidation, Minn. Statutes 2009 424B.21
Attachment, exemption, Minn. Statutes 2009 424A.02, 2009 550.37
Completed applications, copies to spouses, Minn. Statutes 2009 356.46
Consolidated relief associations, Minn. Statutes 2009 424B.10
Creditors remedies, use prohibited, Minn. Statutes 2009 424A.02, 2009 550.37
Debts owed to state, setoff exclusion, Minn. Statutes 2009 16D.16
Defined contribution lump-sum service pensions, Minn. Statutes 2009 424A.016
Defined contributions, Minn. Statutes 2009 424A.015
Dissolution without consolidation, procedures, Minn. Statutes 2009 424B.20
Exception, Minn. Statutes 2009 424A.03
Garnishment, exemption, Minn. Statutes 2009 424A.015, 2009 424A.02, 2009 550.37
Generally, Minn. Statutes 2009 424A.015, 2009 424A.016, 2009 424A.02
Health insurance premiums, withholding, Minn. Statutes 2009 356.87
Installment payments authorized, Minn. Statutes 2009 424A.016
Lump sum service pensions, see same under this topic
Monthly service pensions, Minn. Statutes 2009 69.773, 2009 69.774, 2009 424A.02
Optional annuities, Minn. Statutes 2009 356.46
Payment, Minn. Statutes 2009 424A.02, 2009 424A.05
Reduced vesting schedule, Minn. Statutes 2009 424A.016
Reemployed retired members, Minn. Statutes 2009 424A.04
Salary base, Minn. Statutes 2009 423A.01
Uniform payment requirement, Minn. Statutes 2009 424A.03
Social Security benefits, exclusion, Minn. Statutes 2009 355.07
Accrued liability, determination, Minn. Statutes 2009 69.772
Actuarial valuations, Minn. Statutes 2009 69.773
Assets, investment, Minn. Statutes 2009 69.775, 2009 424A.05
Boards of trustees, duties, Minn. Statutes 2009 424A.02
Consolidating relief associations, Minn. Statutes 2009 424B.05, 2009 424B.06, 2009 424B.09
Deposits to, Minn. Statutes 2009 69.772, 2009 424A.05, 2009 424A.10
Dissolution without consolidation, Minn. Statutes 2009 424B.20
Establishment, Minn. Statutes 2009 424A.05
Financial requirements, Minn. Statutes 2009 69.772, 2009 69.773, 2009 424A.02
Minimum municipal obligation, Minn. Statutes 2009 69.772, 2009 69.773
Payments from, Minn. Statutes 2009 424A.02, 2009 424A.05, 2009 424A.10
Records, access, Minn. Statutes 2009 424A.05
Reports about, Minn. Statutes 2009 69.051
Treasurer, duties, Minn. Statutes 2009 424A.05
Spousal maintenance, income withholding, Minn. Statutes 2009 424A.02
Spouses, retirement annuities, Minn. Statutes 2009 356.46
Amortization state aid, reallocation, Minn. Statutes 2009 423A.02
Disqualification, Minn. Statutes 2009 69.051, 2009 69.771, 2009 424A.02, 2009 424A.03
Fire state aid special account, Minn. Statutes 2009 424A.08
Generally, Minn. Statutes 2009 424A.02
Minimum allocation amount, Minn. Statutes 2009 69.021
Municipal contributions, using for, Minn. Statutes 2009 69.771
Municipalities without relief associations, Minn. Statutes 2009 424A.08
Post-1999 relief associations, Minn. Statutes 2009 69.021
Qualifications, financial reports, Minn. Statutes 2009 69.051
Withholding, investment reporting noncompliance, Minn. Statutes 2009 356.219
State auditor, duties, Minn. Statutes 2009 69.771, 2009 69.772
Financial reports, Minn. Statutes 2009 356.20
Procedures following consolidation, Minn. Statutes 2009 424B.03
Supplemental benefits, Minn. Statutes 2009 424A.10
Beneficiaries charged or convicted of causing member's death, Minn. Statutes 2009 356.406
Bylaws, Minn. Statutes 2009 424A.02
Definitions, Minn. Statutes 2009 356.406, 2009 424A.001
Health insurance premiums, withholding, Minn. Statutes 2009 356.87
Payment authorization, Minn. Statutes 2009 424A.05
Supplemental benefits, Minn. Statutes 2009 424A.10
Treasurers, duties, Minn. Statutes 2009 424A.05, 2009 424A.06
Unfunded actuarial accrued liability, Minn. Statutes 2009 69.773
Uniformed service credit, provision for, Minn. Statutes 2009 424A.021
Bylaws, copies of amendments, failure to file, Minn. Statutes 2009 424A.02
Investment reporting, noncompliance, Minn. Statutes 2009 356.219
Disqualification, Minn. Statutes 2009 69.051, 2009 69.771, 2009 424A.02, 2009 424A.03
Withholding, Minn. Statutes 2009 356.219
Volunteer Firefighters' Relief Association Financing Guidelines Act, Minn. Statutes 2009 69.771 to 2009 69.776
Inactive members, service credit, Minn. Statutes 2009 424A.02
State aid or appropriations, withholding for investment reporting noncompliance, Minn. Statutes 2009 356.219