SF 3588

Introduction - 94th Legislature (2025 - 2026)

Posted on 02/18/2026 10:32 a.m.

A bill for an act
relating to retirement; implementing recommendations of state auditor's fire relief
association working group; amending Minnesota Statutes 2024, sections 424A.001,
subdivisions 8, 9, 9a, 9b; 424A.014, subdivision 1; 424A.016, subdivision 4;
Minnesota Statutes 2025 Supplement, sections 424A.016, subdivision 6; 424A.05,
subdivision 3; proposing coding for new law in Minnesota Statutes, chapter 424A;
repealing Minnesota Statutes 2024, section 424A.01, subdivision 6.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2024, section 424A.001, subdivision 8, is amended to read:

Subd. 8.

Firefighting service.

"Firefighting service" means duties performed by
firefighters and, if approved by the appropriate municipality or municipalities new text begin under section
424A.01 new text end , duties performed by fire prevention personnel new text begin and volunteer emergency medical
personnel new text end .

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective January 1, 2027.
new text end

Sec. 2.

Minnesota Statutes 2024, section 424A.001, subdivision 9, is amended to read:

Subd. 9.

Separate from active service.

"Separate from active service" means deleted text begin that a
firefighter deleted text end permanently deleted text begin ceases deleted text end new text begin ceasing new text end to perform deleted text begin fire suppression duties and fire prevention
duties deleted text end and deleted text begin , permanently ceases to deleted text end supervise deleted text begin fire suppression, and fire prevention duties deleted text end new text begin all
firefighting service new text end with a particular fire department.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective January 1, 2027.
new text end

Sec. 3.

Minnesota Statutes 2024, section 424A.001, subdivision 9a, is amended to read:

Subd. 9a.

Break in service.

"Break in service" means temporarily ceasing deleted text begin all of the
following deleted text end new text begin to perform and supervise all firefighting service new text end with a particular fire department deleted text begin : deleted text end new text begin .
new text end

deleted text begin (1) performing fire suppression duties;
deleted text end

deleted text begin (2) performing fire prevention duties;
deleted text end

deleted text begin (3) supervising fire suppression duties; and
deleted text end

deleted text begin (4) supervising fire prevention duties.
deleted text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective January 1, 2027.
new text end

Sec. 4.

Minnesota Statutes 2024, section 424A.001, subdivision 9b, is amended to read:

Subd. 9b.

Firefighter.

"Firefighter" means a person new text begin who is a member of the fire
department and new text end who is a volunteer firefighter, paid on-call firefighter, part-time firefighter,
full-time firefighter, career firefighter, or any combination thereof new text begin and who, in that capacity,
engages in firefighting service new text end .

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective January 1, 2027.
new text end

Sec. 5.

new text begin [424A.012] RETURN TO ACTIVE FIREFIGHTING SERVICE.
new text end

new text begin Subdivision 1. new text end

new text begin Return to active firefighting without prior receipt of pension or
benefit. new text end

new text begin (a) This subdivision governs the service pension calculation requirements of a
firefighter who returns to active service after a break in service and who has not previously
been paid a service pension or disability benefit from the relief association. This subdivision
applies to all breaks in service, except that the resumption service requirements of this
subdivision do not apply to leaves of absence made available by federal or state statute.
new text end

new text begin (b) If a firefighter who has a break in service of any duration resumes performing active
firefighting with the fire department associated with the relief association and if permitted
in the bylaws of the relief association, the firefighter may again become an active member
of the relief association, subject to the requirements of this subdivision and the service
pension calculation requirements under this section.
new text end

new text begin (c) A firefighter who has been granted an approved leave of absence not exceeding one
year by the fire department or the relief association is exempt from any minimum period
of resumption service requirement established under paragraph (f).
new text end

new text begin (d) A firefighter who has a break in service not exceeding one year but has not been
granted an approved leave of absence may be made exempt from any minimum period of
resumption service requirement established under paragraph (f).
new text end

new text begin (e) A firefighter may qualify to receive a service pension from the relief association for
the original and resumption service periods if the firefighter:
new text end

new text begin (1) is a former firefighter who has not been paid a service pension or disability benefit;
new text end

new text begin (2) returns to active relief association membership under paragraph (b); and
new text end

new text begin (3) meets the service requirements of section new text end new text begin 424A.016, subdivision 3 new text end new text begin , or new text end new text begin 424A.02,
subdivision 2 new text end new text begin , as applicable, and as defined in the bylaws in effect on the date of the
firefighter's separation from active service, based on the original and resumption years of
service credit.
new text end

new text begin (f) A defined benefit relief association may define in the association's bylaws a minimum
period of resumption service requirement that applies to firefighters who return to active
membership and who have not been paid a service pension or disability benefit for their
original period of service. The service pension benefit level used to calculate any service
pension payable for both the original and resumption service periods is:
new text end

new text begin (1) the service pension benefit level in effect on the date of the firefighter's separation
from active resumption service if a minimum period of resumption service requirement is
defined in the bylaws and is completed prior to a firefighter's cessation of resumption service
or if no resumption service is defined in the bylaws; or
new text end

new text begin (2) the service pension benefit level in effect on the date of the firefighter's termination
of original service if a minimum period of resumption service requirement is defined in the
bylaws but is not completed prior to a firefighter's cessation of resumption service.
new text end

new text begin (g) Any service pension payable under this subdivision is less any amounts previously
forfeited under section 424A.02, subdivision 3, paragraph (c), or section 424A.016,
subdivision 4, as applicable.
new text end

new text begin Subd. 2. new text end

new text begin Return to active firefighting after receipt of pension or benefit. new text end

new text begin (a) This
subdivision governs the service pension calculation requirements of a firefighter who resumes
performing active firefighting service with the fire department associated with the relief
association after being paid a service pension or disability benefit from the relief association.
The firefighter must wait at least 60 days following receipt of the pension or benefit before
resuming active firefighting service with the fire department and, if permitted in the bylaws
of the relief association, active membership in the relief association.
new text end

new text begin (b) A firefighter may qualify to receive a service pension from the relief association for
the resumption service period if the firefighter:
new text end

new text begin (1) is a former firefighter who has been paid a service pension or disability benefit or is
receiving a monthly benefit service pension;
new text end

new text begin (2) returns to active relief association membership; and
new text end

new text begin (3) meets the service requirements of paragraph (g); section 424A.016, subdivision 3;
or section 424A.02, subdivision 2, as applicable, and as defined in the relief association's
bylaws in effect on the date of the firefighter's separation from active service.
new text end

new text begin (c) For defined benefit relief associations, the service pension for the resumption service
period must be calculated by applying the service pension benefit level in effect on the date
of the firefighter's termination of resumption service for all years of the resumption service.
new text end

new text begin (d) For defined contribution relief associations, the service pension for the resumption
service period must be calculated to include allocations credited to the firefighter's individual
account during the resumption period of service and deductions for administrative expenses,
if applicable.
new text end

new text begin (e) If provided in the bylaws, a firefighter who returns to active relief association
membership may continue to collect a monthly service pension from the relief association,
notwithstanding the requirement under section 424A.02, subdivision 1, that the firefighter
has separated from active service.
new text end

new text begin (f) If a firefighter receiving a monthly benefit service pension returns to active monthly
benefit relief association membership under paragraph (b):
new text end

new text begin (1) the firefighter's monthly service pension payments are suspended as of the first day
of the month next following the date on which the firefighter returns to active membership
if the relief association bylaws prohibit the firefighter from collecting a monthly service
pension;
new text end

new text begin (2) the firefighter is entitled to an additional monthly benefit service pension upon a
subsequent cessation of duties calculated based on the resumption service credit and the
service pension accrual amount in effect on the date of the termination of the resumption
service; and
new text end

new text begin (3) if the monthly service pension payments were suspended under clause (1), the
suspended initial service pension resumes as of the first of the month next following the
termination of the resumption service.
new text end

new text begin (g) A relief association may define in the association's bylaws vesting requirements that
apply solely to former firefighters who have been paid a service pension or disability benefit
and subsequently return to active relief association membership. If a relief association elects
to define vesting requirements that are applicable solely to these former firefighters, the
requirements may be different than the requirements for all other relief association members
and need not comply with the service requirements of section 424A.016, subdivision 3, or
424A.02, subdivision 2, as applicable, but cannot require more than 20 years of active
service for full vesting.
new text end

new text begin (h) No firefighter may be paid a service pension more than once for the same period of
service.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective January 1, 2027.
new text end

Sec. 6.

Minnesota Statutes 2024, section 424A.014, subdivision 1, is amended to read:

Subdivision 1.

Financial report and audit.

(a) An annual financial report and audited
financial statements in accordance with paragraphs (c) to (e) must be submitted by the board
of trustees of the Bloomington Fire Department Relief Association and the board of trustees
of each firefighters relief association with special fund assets of at least deleted text begin $750,000 deleted text end new text begin $1,000,000 new text end
or special fund liabilities of at least deleted text begin $750,000 deleted text end new text begin $1,000,000 new text end , according to deleted text begin any deleted text end new text begin the new text end previous
year's financial report.

(b) The board of trustees of a firefighters relief association with special fund assets of
less than deleted text begin $750,000 deleted text end new text begin $1,000,000 new text end and special fund liabilities of less than deleted text begin $750,000 deleted text end new text begin $1,000,000 new text end ,
according to deleted text begin each deleted text end new text begin the new text end previous year's financial report, may submit an annual financial report
and audited financial statements in accordance with paragraphs (c) to (e). new text begin If the special fund
assets or special fund liabilities of a firefighters relief association to which this paragraph
applies subsequently exceed $1,000,000 as of the beginning of a calendar year, then an
annual financial report and audited financial statements are required under paragraph (a),
beginning with reports filed with the state auditor in the calendar year following the calendar
year in which the $1,000,000 threshold was exceeded.
new text end

(c) The financial report must cover the relief association's special fund and general fund
and be in the style and form prescribed by the state auditor. The financial report must be
countersigned by:

(1) the municipal clerk or clerk-treasurer of the municipality in which the relief
association is located if the relief association is directly associated with a municipal fire
department;

(2) the municipal clerk or clerk-treasurer of the largest municipality in population that
contracts with the independent nonprofit firefighting corporation if the firefighters relief
association is a subsidiary of an independent nonprofit firefighting corporation, and by the
secretary of the independent nonprofit firefighting corporation; or

(3) the chief financial official of the county in which the firefighters relief association
is located or primarily located if the relief association is associated with a fire department
that is not located in or associated with an organized municipality.

(d) The financial report must be retained in the office of the Bloomington Fire Department
Relief Association or the firefighters relief association for public inspection and must be
filed with the governing body of the government subdivision in which the associated fire
department is located after the close of the fiscal year. One copy of the financial report must
be furnished to the state auditor on or before June 30 after the close of the fiscal year.

(e) Audited financial statements that present the true financial condition of the relief
association's special fund and general fund must be attested to by a certified public accountant
or by the state auditor and must be filed with the state auditor on or before June 30 after the
close of the fiscal year. Audits must be conducted in compliance with generally accepted
auditing standards and section 6.65 governing audit procedures. The state auditor may accept
audited financial statements in lieu of the financial report required in paragraph (a).

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective December 31, 2026, and applies to
audited financial statements for calendar year 2026 and thereafter. A relief association with
special fund assets of less than $1,000,000 and special fund liabilities of less than $1,000,000
on December 31, 2026, is not required to submit audited financial statements under Minnesota
Statutes, section 424A.014, subdivision 1, unless and until the association's special fund
assets or special fund liabilities exceed $1,000,000, even if audited financial statements
were required on the date immediately prior to December 31, 2026.
new text end

Sec. 7.

Minnesota Statutes 2024, section 424A.016, subdivision 4, is amended to read:

Subd. 4.

Individual accounts.

(a) An individual account must be established for each
firefighter who is a member of the relief association.

(b) To each individual active member account must be credited an equal share of:

(1) any amounts of fire state aid and police and firefighter retirement supplemental state
aid received by the relief association;

(2) any amounts of municipal contributions to the relief association raised from levies
on real estate or from other available municipal revenue sources exclusive of fire state aid;
and

(3) any amounts equal to the share of the assets of the special fund to the credit of:

(i) any former member who terminated active service with the fire department to which
the relief association is associated before meeting the minimum service requirement provided
for in subdivision 2, paragraph (b), and either has not returned to active service with the
fire department for a period no shorter than five years or has died and no survivor benefit
or death benefit is payable; or

(ii) any member who terminated active service before becoming 100 percent vested in
the member's account under subdivision 2, paragraph (b), and any applicable provision of
the bylaws of the relief association.

(c) In addition, any investment return on the assets of the special fund must be credited
in proportion to the share of the assets of the special fund to the credit of each individual
active member account and inactive member account, unless the inactive member is a
deferred member as defined in subdivision 6.

(d) Administrative expenses of the relief association payable from the special fund may
be deducted from individual accounts in a manner specified in the bylaws of the relief
association.

(e) Amounts to be credited to individual accounts under paragraph (b) must be allocated
uniformly for all years of active service and allocations must be made for all years of service,
except for caps on service credit if so provided in the bylaws of the relief association.
Amounts forfeited under paragraph (b), clause (3), before a resumption of active service
and membership under section deleted text begin 424A.01, subdivision 6, deleted text end new text begin 424A.012 new text end new text begin new text end remain forfeited and may
not be reinstated upon the resumption of active service and membership. The allocation
method may utilize monthly proration for fractional years of service, as the bylaws or articles
of incorporation of the relief association so provide. The bylaws or articles of incorporation
may define a "month," but the definition must require a calendar month to have at least 16
days of active service. If the bylaws or articles of incorporation do not define a "month," a
"month" is a completed calendar month of active service measured from the member's date
of entry to the same date in the subsequent month.

(f) At the time that the payment of a service pension commences under subdivision 2
and any applicable provision of the bylaws of the relief association, a retiring member is
entitled to that portion of the assets of the special fund to the credit of the member in the
individual member account which is nonforfeitable under subdivision 3 and any applicable
provision of the bylaws of the relief association based on the number of years of service to
the credit of the retiring member.

(g) Annually, the secretary of the relief association shall certify the individual account
allocations to the state auditor at the same time that the annual financial statement or financial
report and audit of the relief association, whichever applies, is due under section 424A.014.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective January 1, 2027.
new text end

Sec. 8.

Minnesota Statutes 2025 Supplement, section 424A.016, subdivision 6, is amended
to read:

Subd. 6.

Deferred service pensions.

(a) A "deferred member" means a member of a
relief association who has separated from active service and membership and has completed
the minimum service and membership requirements in subdivision 2. The requirement that
a member separate from active service and membership is waived for any person who has
discontinued volunteer firefighter and paid on-call firefighter duties and is employed on a
part-time or full-time basis under section 424A.015, subdivision 1.

(b) A deferred member is entitled to receive a deferred service pension as soon as
practicable after the member submits a valid written application for the distribution and
complies with any conditions as to age prescribed by the relief association's bylaws.

(c) A defined contribution relief association must credit deleted text begin interest or deleted text end additional investment
performance on the deferred lump-sum service pension during the period of deferral for all
deferred members on or after January 1, 2021. A defined contribution relief association
may specify in its bylaws the method by which it will credit deleted text begin interest or deleted text end additional investment
performance to the accounts of deferred members. Such method shall be limited to one of
the three methods provided in this paragraph. In the event the bylaws do not specify a
method, the deleted text begin interest or deleted text end additional investment performance must be credited using the method
defined in clause (3). The permissible methods are:

(1) at the investment performance rate actually earned on that portion of the assets if the
deferred benefit amount is invested by the relief association in a separate account established
and maintained by the relief association;

(2) at the investment performance rate actually earned on that portion of the assets if the
deferred benefit amount is invested in a separate investment vehicle held by the relief
association; or

(3) at the investment return on the assets of the special fund of the defined contribution
relief association in proportion to the share of the assets of the special fund to the credit of
each individual deferred member account.

(d) Notwithstanding the requirements of section 424A.015, subdivision 6, bylaw
amendments made in accordance with paragraph (c) on or before January 1, 2022, shall
apply to members already in deferred status as of January 1, 2021.

(e) Unless the bylaws provide differently, deleted text begin interest or deleted text end additional investment performance
must be allocated to each deferred member account beginning on the date that the member
separates from active service and membership and ending on the last date that the deferred
member account is valued before the final distribution of the deferred service pension.

(f) Notwithstanding the requirements of section 424A.015, subdivision 6, a relief
association that amends its bylaws to lower the required minimum retirement age may
specify in the bylaws amendment that the lower minimum retirement age applies to members
who separated from active service and membership prior to the effective date of the bylaws
amendment.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 9.

Minnesota Statutes 2025 Supplement, section 424A.05, subdivision 3, is amended
to read:

Subd. 3.

Authorized disbursements from special fund.

(a) Disbursements from the
special fund may not be made for any purpose other than one of the following:

(1) for the payment or direct rollover under section 356.633 of service pensions to
members of the relief association if authorized and paid under law and the bylaws governing
the relief association;

(2) for the purchase of an annuity for the applicable person under section 424A.015,
subdivision 3 new text begin , or to replace a monthly benefit service pension under section 424A.093,
subdivision 1 new text end ;

(3) for the payment or direct rollover under section 356.633 of temporary or permanent
disability benefits to disabled members of the relief association if authorized and paid under
law and specified in amount in the bylaws governing the relief association;

(4) for the payment or direct rollover under section 356.633 of survivor benefits or for
the payment of a death benefit to the estate of the deceased active or deferred firefighter, if
authorized and paid under law and specified in amount in the bylaws governing the relief
association;

(5) for the payment of the fees, dues and assessments to the Minnesota State Fire
Department Association and to the Minnesota State Fire Chiefs Association in order to
entitle relief association members to membership in and the benefits of these associations
or organizations;

(6) for the payment of insurance premiums to the state Volunteer Firefighters Benefit
Association, or an insurance company licensed by the state of Minnesota offering casualty
insurance, in order to entitle relief association members to membership in and the benefits
of the association or organization;

(7) for the payment of administrative expenses of the relief association as authorized
under subdivision 3b; and

(8) for the payment or direct rollover under section 356.633 of a service pension to the
former spouse of a member or former member of a relief association, if the former spouse
is an alternate payee designated in a qualified domestic relations order under subdivision
5.

(b) Checks or authorizations for electronic fund transfers for disbursements authorized
by this section must be signed by the relief association treasurer and at least one other elected
trustee who has been designated by the board of trustees to sign the checks or authorizations.
A relief association may make disbursements authorized by this subdivision by electronic
fund transfers only if the specific method of payment and internal control policies and
procedures regarding the method are approved by the board of trustees.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 10. new text begin REPEALER.
new text end

new text begin Minnesota Statutes 2024, section 424A.01, subdivision 6, new text end new text begin is repealed.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective January 1, 2027.
new text end

APPENDIX

Repealed Minnesota Statutes: 26-06653

424A.01 MEMBERSHIP IN A FIREFIGHTERS RELIEF ASSOCIATION.

Subd. 6.

Return to active firefighting after break in service.

(a) This subdivision governs the service pension calculation requirements of a firefighter who returns to active service after a break in service and applies to all breaks in service, except that the resumption service requirements of this subdivision do not apply to leaves of absence made available by federal statute, such as the Family Medical Leave Act, United States Code, title 29, section 2691, and the Uniformed Services Employment and Reemployment Rights Act, United States Code, title 38, section 4301, and do not apply to leaves of absence made available by state statute, such as the Parental Leave Act, section 181.941; the Leave for Organ Donation Act, section 181.9456; the Leave for Civil Air Patrol Service Act, section 181.946; the Leave for Immediate Family Members of Military Personnel Injured or Killed in Active Service Act, section 181.947; or the Protection of Jurors' Employment Act, section 593.50.

(b)(1) If a firefighter who has a break in service of any duration resumes performing active firefighting with the fire department associated with the relief association, and if the bylaws of the relief association so permit, the firefighter may again become an active member of the relief association, subject to the requirements of this paragraph and the service pension calculation requirements under this section.

(2) A firefighter who has been paid a service pension or disability benefit must wait at least 60 days following receipt of the pension or benefit before resuming active firefighting with the fire department and active membership in the relief association.

(3) A firefighter who has been granted an approved leave of absence not exceeding one year by the fire department or by the relief association is exempt from the minimum period of resumption service requirement of this section.

(4) A person who has a break in service not exceeding one year but has not been granted an approved leave of absence may be made exempt from the minimum period of resumption service requirement of this section by the relief association bylaws.

(5) If the bylaws so provide, a firefighter who returns to active relief association membership after a break in service of any duration may continue to collect a monthly service pension from the relief association, notwithstanding the requirement under section 424A.02, subdivision 1, that the firefighter has separated from active service.

(c) If a former firefighter who has been paid a service pension or disability benefit returns to active relief association membership under paragraph (b), the firefighter may qualify for the receipt of a service pension from the relief association for the resumption service period if the firefighter meets the service requirements of section 424A.016, subdivision 3, or 424A.02, subdivision 2, as applicable, or meets the resumption minimum service requirements specified in the relief association's bylaws. No firefighter may be paid a service pension more than once for the same period of service.

(d) If a former firefighter who has not been paid a service pension or disability benefit returns to active relief association membership under paragraph (b), the firefighter may qualify for the receipt of a service pension from the relief association for the original and resumption service periods if the firefighter meets the service requirements of section 424A.016, subdivision 3, or 424A.02, subdivision 2, based on the original and resumption years of service credit.

(e) A firefighter who returns to active lump-sum relief association membership under paragraph (b) and who qualifies for a service pension under paragraph (c) must have, upon a subsequent cessation of duties, any service pension for the resumption service period calculated as a separate benefit. If a lump-sum service pension had been paid to the firefighter upon the firefighter's previous cessation of duties, a second lump-sum service pension for the resumption service period must be calculated by applying the service pension amount in effect on the date of the firefighter's termination of the resumption service for all years of the resumption service.

(f) A firefighter who had not been paid a lump-sum service pension returns to active relief association membership under paragraph (b), who did not meet the minimum period of resumption service requirement specified in the relief association's bylaws, but who does meet the minimum service requirement of section 424A.02, subdivision 2, based on the firefighter's original and resumption years of active service, must have, upon a subsequent cessation of duties, a service pension for the original and resumption service periods calculated by applying the service pension amount in effect on the date of the firefighter's termination of the resumption service, or, if the bylaws so provide, based on the service pension amount in effect on the date of the firefighter's previous cessation of duties. The service pension for a firefighter who returns to active lump-sum relief association membership under this paragraph, but who had met the minimum period of resumption service requirement specified in the relief association's bylaws, must be calculated by applying the service pension amount in effect on the date of the firefighter's termination of the resumption service.

(g) If a firefighter receiving a monthly benefit service pension returns to active monthly benefit relief association membership under paragraph (b), and if the relief association bylaws do not allow for the firefighter to continue collecting a monthly service pension, any monthly benefit service pension payable to the firefighter is suspended as of the first day of the month next following the date on which the firefighter returns to active membership. If the firefighter was receiving a monthly benefit service pension, and qualifies for a service pension under paragraph (c), the firefighter is entitled to an additional monthly benefit service pension upon a subsequent cessation of duties calculated based on the resumption service credit and the service pension accrual amount in effect on the date of the termination of the resumption service. A suspended initial service pension resumes as of the first of the month next following the termination of the resumption service. If the firefighter was not receiving a monthly benefit service pension and meets the minimum service requirement of section 424A.02, subdivision 2, a service pension must be calculated by applying the service pension amount in effect on the date of the firefighter's termination of the resumption service for all years of service credit.

(h) A firefighter who was not receiving a monthly benefit service pension returns to active relief association membership under paragraph (b), who did not meet the minimum period of resumption service requirement specified in the relief association's bylaws, but who does meet the minimum service requirement of section 424A.02, subdivision 2, based on the firefighter's original and resumption years of active service, must have, upon a subsequent cessation of duties, a service pension for the original and resumption service periods calculated by applying the service pension amount in effect on the date of the firefighter's termination of the resumption service, or, if the bylaws so provide, based on the service pension amount in effect on the date of the firefighter's previous cessation of duties. The service pension for a firefighter who returns to active relief association membership under this paragraph, but who had met the minimum period of resumption service requirement specified in the relief association's bylaws, must be calculated by applying the service pension amount in effect on the date of the firefighter's termination of the resumption service.

(i) For defined contribution plans, a firefighter who returns to active relief association membership under paragraph (b) and who qualifies for a service pension under paragraph (c) or (d) must have, upon a subsequent cessation of duties, any service pension for the resumption service period calculated as a separate benefit. If a service pension had been paid to the firefighter upon the firefighter's previous cessation of duties, and if the firefighter meets the minimum service requirement of section 424A.016, subdivision 3, or meets the resumption minimum service requirements specified in the relief association's bylaws, as applicable, based on the resumption years of service, a second service pension for the resumption service period must be calculated to include allocations credited to the firefighter's individual account during the resumption period of service and deductions for administrative expenses, if applicable.

(j) For defined contribution plans, if a firefighter who had not been paid a service pension returns to active relief association membership under paragraph (b), and who meets the minimum service requirement of section 424A.016, subdivision 3, based on the firefighter's original and resumption years of service, must have, upon a subsequent cessation of duties, a service pension for the original and resumption service periods calculated to include allocations credited to the firefighter's individual account during the original and resumption periods of service and deductions for administrative expenses, if applicable, less any amounts previously forfeited under section 424A.016, subdivision 4.