Authorizing and providing for the establishment of rescue squad relief associations by the cities of Willmar in Kandiyohi county and Litchfield in Meeker county; providing for incorporation and governance by a board of trustees; requiring the establishment and maintenance of special and general funds; specifying membership eligibility and providing for benefits through defined contribution or flexible service plan options; providing for funding of the associations; requiring annual state auditor audits; authorizing special benefits for existing members; prohibiting member participation in the ambulance service personnel longevity award and incentive program or volunteer firefighters relief associations (mk)