1.1 	A bill for an act
1.2 	relating to retirement; State Auditor's fire relief association working group 
1.3 	recommendations;amending Minnesota Statutes 2020, sections 424A.001, by 
1.4 	adding a subdivision; 424A.014, subdivisions 1, 2; 424A.015, subdivision 7; 
1.5 	424A.016, subdivisions 4, 6; 424A.02, subdivision 3; 424A.05, subdivision 3b; 
1.6 	424A.10, subdivision 2.
1.7 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.8 	Section 1. Minnesota Statutes 2020, section 424A.001, is amended by adding a subdivision 
1.9 	to read:
1.10 		Subd. 2b.Municipal clerk. "Municipal clerk" means the person elected or appointed 
1.11 	to the position of municipal clerk, the chief financial official or chief administrative official 
1.12 	designated to perform such function, or, if there is no such person or designation, the chief 
1.13 	financial official, the chief administrative official, or the person primarily responsible for 
1.14 	managing the finances of a municipality.

1.15 	EFFECTIVE DATE. This section is effective the day following final enactment.

1.16 	Sec. 2. Minnesota Statutes 2020, section 424A.014, subdivision 1, is amended to read:
1.17 		Subdivision 1.Financial report and audit. (a) An annual financial report and audited 
1.18 	financial statements in accordance with paragraphs (c) to (e) must be submitted by the board 
1.19 	of trustees of the Bloomington Fire Department Relief Association and the board of trustees 
1.20 	of each volunteer firefighters relief association with special fund assets of at least $500,000 
1.21 	or special fund liabilities of at least $500,000 in the prior year or in any previous year, 
1.22 	according to the applicable actuarial valuation or according to the financial report if no 
1.23 	valuation is required, must prepare a financial report covering the special and general funds 
2.1 	of the relief association for the preceding fiscal year, file theany previous year's financial 
2.2 	report, and submit financial statements.
2.3 	(b) The board of trustees of a volunteer firefighters relief association with special fund 
2.4 	assets of less than $500,000 and special fund liabilities of less than $500,000, according to 
2.5 	each previous year's financial report, may submit an annual financial report and audited 
2.6 	financial statements in accordance with paragraphs (c) to (e).
2.7 	(b)(c) The financial report must contain financial statements and disclosures that present 
2.8 	the true financial condition of the relief association and the results of relief association 
2.9 	operations in conformity with generally accepted accounting principles and in compliance 
2.10 	with the regulatory, financing, and funding provisions of this chapter and any other applicable 
2.11 	laws cover the relief association's special fund and general fund and be in the style and form 
2.12 	prescribed by the state auditor. The financial report must be countersigned by:
2.13 	(1) the municipal clerk or clerk-treasurer of the municipality in which the relief 
2.14 	association is located if the relief association is a firefighters' relief association that is directly 
2.15 	associated with a municipal fire department;
2.16 	(2) the municipal clerk or clerk-treasurer of the largest municipality in population that 
2.17 	contracts with the independent nonprofit firefighting corporation if the volunteer firefighter 
2.18 	relief association is a subsidiary of an independent nonprofit firefighting corporation, and 
2.19 	by the secretary of the independent nonprofit firefighting corporation; or
2.20 	(3) the chief financial official of the county in which the volunteer firefighter relief 
2.21 	association is located or primarily located if the relief association is associated with a fire 
2.22 	department that is not located in or associated with an organized municipality.
2.23 	(c)(d) The financial report must be retained in the office of the Bloomington Fire 
2.24 	Department Relief Association or the volunteer firefighter relief association for public 
2.25 	inspection and must be filed with the governing body of the government subdivision in 
2.26 	which the associated fire department is located after the close of the fiscal year. One copy 
2.27 	of the financial report must be furnished to the state auditor on or before June 30 after the 
2.28 	close of the fiscal year.
2.29 	(d)(e) Audited financial statements that present the true financial condition of the relief 
2.30 	association's special fund and general fund must be attested to by a certified public accountant 
2.31 	or by the state auditor and must be filed with the state auditor on or before June 30 after the 
2.32 	close of the fiscal year. Audits must be conducted in compliance with generally accepted 
2.33 	auditing standards and section 6.65 governing audit procedures. The state auditor may accept 
3.1 	this reportaudited financial statements in lieu of the financial report required in paragraph 
3.2 	(c) (a).

3.3 	EFFECTIVE DATE. This section is effective January 1, 2022.

3.4 	Sec. 3. Minnesota Statutes 2020, section 424A.014, subdivision 2, is amended to read:
3.5 		Subd. 2.Financial statement. (a) The board of trustees of each volunteer firefighter 
3.6 	relief association that is not required to and does not choose to file a financial report and 
3.7 	audit under subdivision 1 must prepare a detailed statement of the financial affairs for the 
3.8 	preceding fiscal year of the relief association's special and general funds in the style and 
3.9 	form prescribed by the state auditor. The detailed statement must show:
3.10 	(1) the sources and amounts of all money received;
3.11 	(2) all disbursements, accounts payable, and accounts receivable;
3.12 	(3) the amount of money remaining in the treasury;
3.13 	(4) total assets, including a listing of all investments;
3.14 	(5) the accrued liabilities; and
3.15 	(6) all other items necessary to show accurately the revenues and expenditures and 
3.16 	financial position of the relief association.
3.17 	(b) The detailed financial statement of the special and general funds required under 
3.18 	paragraph (a) must be certified by a certified public accountant or by the state auditor in 
3.19 	accordance with agreed-upon procedures and forms prescribed by the state auditor. The 
3.20 	accountant must have at least five years of public accounting, auditing, or similar experience 
3.21 	and must not be an active, inactive, or retired member of the relief association or the fire 
3.22 	department.
3.23 	(c) The detailed financial statement required under paragraph (a) must be countersigned 
3.24 	by:
3.25 	(1) the municipal clerk or clerk-treasurer of the municipality;
3.26 	(2) where applicable, the municipal clerk or clerk-treasurer of the largest municipality 
3.27 	in population that contracts with the independent nonprofit firefighting corporation if the 
3.28 	relief association is a subsidiary of an independent nonprofit firefighting corporation, and 
3.29 	by the secretary of the independent nonprofit firefighting corporation; or
4.1 	(3) the chief financial official of the county in which the volunteer firefighter relief 
4.2 	association is located or primarily located if the relief association is associated with a fire 
4.3 	department that is not located in or associated with an organized municipality.
4.4 	(d) The volunteer firefighters relief association board must submit a copy of the detailed 
4.5 	financial statement required under paragraph (a) that has been certified by the governing 
4.6 	body of the municipality to the state auditor on or before March 31 after the close of the 
4.7 	fiscal year.
4.8 	(e) A certified public accountant or auditor who performs the agreed-upon procedures 
4.9 	under paragraph (b) is subject to the reporting requirement of section 6.67.

4.10 	EFFECTIVE DATE. This section is effective January 1, 2022.

4.11 	Sec. 4. Minnesota Statutes 2020, section 424A.015, subdivision 7, is amended to read:
4.12 		Subd. 7.Combined service pensions. (a) A volunteer firefightermember with credit 
4.13 	for service as an active firefighter in more than one volunteer firefighters relief association 
4.14 	is entitled to a prorated service pension from each participating relief association if:
4.15 	(1) the articles of incorporation or bylaws of the relief associations provide for such 
4.16 	combined service pensions;
4.17 	(2) the applicable requirements of paragraphs (b) and (c)to (e) are met; and
4.18 	(3) the volunteer firefightermember otherwise qualifies.
4.19 	(b) A volunteer firefightermember receiving a prorated service pension under this 
4.20 	subdivision must have a total combined amount of service credit from the two or more relief 
4.21 	associations of ten years or more, unless the bylaws of every affected relief association 
4.22 	specify less than a ten-year service vesting requirement, in which case, the total amount of 
4.23 	required service credit is the longest service vesting requirement of the relief associations
4.24 	be at least partially vested under the bylaws of the first participating relief association on 
4.25 	the date on which the member terminates active service with that relief association. The 
4.26 	service pension paid from the first participating relief association shall be based on the years 
4.27 	of active service accrued in the first relief association and the vesting percentage applicable 
4.28 	to those years of active service.
4.29 	(c) To receive a service pension from each subsequent relief association, the member 
4.30 	must be at least partially vested under the bylaws of the subsequent relief association, taking 
4.31 	into consideration the member's total service credit accrued in all participating relief 
4.32 	associations to the date the member terminates active service with the subsequent relief 
5.1 	association. The service pension paid from each subsequent relief association shall be based 
5.2 	on the years of active service accrued solely in that relief association and the vesting 
5.3 	percentage applicable to the combined amount of total service credit accrued in all of the 
5.4 	participating relief associations.
5.5 	(d) The member must have one year or more years of service credit in each participating 
5.6 	relief association. The prorated service pension must be based on:
5.7 	(1) for defined benefit relief associations, the service pension amount in effect for the 
5.8 	relief association on the date on which the member's active volunteer firefighting services 
5.9 	covered by that relief association terminate; and
5.10 	(2) for defined contribution relief associations, the member's individual account balance 
5.11 	on the date on which the member's active volunteer firefighting services covered by that 
5.12 	relief association terminate.
5.13 	(c)(e) To receive a prorated service pension under this subdivision, the firefighter
5.14 	member must become a member of the second or succeedingsubsequent relief association 
5.15 	and must give notice of membership to the prior association within two years of the date of 
5.16 	termination of active service with the prior relief association. The second or If requested 
5.17 	by the member or a subsequent relief association, the  secretary of each prior relief association 
5.18 	must certify theprovide written notice to the member and the subsequent relief association 
5.19 	regarding the amount of active service accrued by the member in the prior relief association.

5.20 	EFFECTIVE DATE. This section is effective January 1, 2022.

5.21 	Sec. 5. Minnesota Statutes 2020, section 424A.016, subdivision 4, is amended to read:
5.22 		Subd. 4.Individual accounts. (a) An individual account must be established for each 
5.23 	firefighter who is a member of the relief association.
5.24 	(b) To each individual active member account must be credited an equal share of:
5.25 	(1) any amounts of fire state aid and police and firefighter retirement supplemental state 
5.26 	aid received by the relief association;
5.27 	(2) any amounts of municipal contributions to the relief association raised from levies 
5.28 	on real estate or from other available municipal revenue sources exclusive of fire state aid; 
5.29 	and
5.30 	(3) any amounts equal to the share of the assets of the special fund to the credit of:
5.31 	(i) any former member who terminated active service with the fire department to which 
5.32 	the relief association is associated before meeting the minimum service requirement provided 
6.1 	for in subdivision 2, paragraph (b), and either has not returned to active service with the 
6.2 	fire department for a period no shorter than five years or has died and no survivor benefit 
6.3 	or death benefit is payable; or
6.4 	(ii) any retired member who retiredterminated active service before obtaining a full 
6.5 	nonforfeitable interest in the amounts credited tobecoming 100 percent vested in the 
6.6 	individual membermember's account under subdivision 2, paragraph (b), and any applicable 
6.7 	provision of the bylaws of the relief association.
6.8 	(c) In addition, any investment return on the assets of the special fund must be credited 
6.9 	in proportion to the share of the assets of the special fund to the credit of each individual 
6.10 	active member account and inactive member account, unless the inactive member is a 
6.11 	deferred member as defined in subdivision 6.
6.12 	(d) Administrative expenses of the relief association payable from the special fund may 
6.13 	be deducted from individual accounts in a manner specified in the bylaws of the relief 
6.14 	association.
6.15 	(e) Amounts to be credited to individual accounts under paragraph (b) must be allocated 
6.16 	uniformly for all years of active service and allocations must be made for all years of service, 
6.17 	except for caps on service credit if so provided in the bylaws of the relief association. 
6.18 	Amounts forfeited under paragraph (b), clause (3), before a resumption of active service 
6.19 	and membership under section 424A.01, subdivision 6, remain forfeited and may not be 
6.20 	reinstated upon the resumption of active service and membership. The allocation method 
6.21 	may utilize monthly proration for fractional years of service, as the bylaws or articles of 
6.22 	incorporation of the relief association so provide. The bylaws or articles of incorporation 
6.23 	may define a "month," but the definition must require a calendar month to have at least 16 
6.24 	days of active service. If the bylaws or articles of incorporation do not define a "month," a 
6.25 	"month" is a completed calendar month of active service measured from the member's date 
6.26 	of entry to the same date in the subsequent month.
6.27 	(f) At the time of retirement under subdivision 2 and any applicable provision of the 
6.28 	bylaws of the relief association, a retiring member is entitled to that portion of the assets of 
6.29 	the special fund to the credit of the member in the individual member account which is 
6.30 	nonforfeitable under subdivision 3 and any applicable provision of the bylaws of the relief 
6.31 	association based on the number of years of service to the credit of the retiring member.
6.32 	(g) Annually, the secretary of the relief association shall certify the individual account 
6.33 	allocations to the state auditor at the same time that the annual financial statement or financial 
6.34 	report and audit of the relief association, whichever applies, is due under section 424A.014.

7.1 	EFFECTIVE DATE. This section is effective January 1, 2022.

7.2 	Sec. 6. Minnesota Statutes 2020, section 424A.016, subdivision 6, is amended to read:
7.3 		Subd. 6.Deferred service pensions. (a) A "deferred member" means a member of a 
7.4 	relief association who has separated from active service and membership and has completed 
7.5 	the minimum service and membership requirements in subdivision 2. The requirement that 
7.6 	a member separate from active service and membership is waived for persons who have 
7.7 	discontinued their volunteer firefighter duties and who are employed on a full-time basis 
7.8 	under section 424A.015, subdivision 1.
7.9 	(b) A deferred member is entitled to receive a deferred service pension when the member 
7.10 	reaches at least age 50, or at least the minimum age specified in the bylaws governing the 
7.11 	relief association if that age is greater than age 50, and makes a valid written application.
7.12 	(c) A defined contribution relief association must credit interest or additional investment 
7.13 	performance on the deferred lump-sum service pension during the period of deferral for all 
7.14 	deferred members on or after January 1, 2021. Interest must be credited using one of the 
7.15 	following methods, as provided for in theA defined contribution relief association may 
7.16 	specify in its bylaws the method by which it will credit interest or additional investment 
7.17 	performance to the accounts of deferred members. Such method shall be limited to one of 
7.18 	the three methods provided in this paragraph. In the event the bylaws do not specify a 
7.19 	method, the interest or additional investment performance must be credited using the method 
7.20 	defined in clause (3). The permissible methods are:
7.21 	(1) at the investment performance rate actually earned on that portion of the assets if the 
7.22 	deferred benefit amount is invested by the relief association in a separate account established 
7.23 	and maintained by the relief association;
7.24 	(2) at the investment performance rate actually earned on that portion of the assets if the 
7.25 	deferred benefit amount is invested in a separate investment vehicle held by the relief 
7.26 	association; or
7.27 	(3) at the investment return on the assets of the special fund of the defined contribution 
7.28 	volunteer firefighters relief association in proportion to the share of the assets of the special 
7.29 	fund to the credit of each individual deferred member account through the accounting date 
7.30 	on which the investment return is recognized by and credited to the special fund.
7.31 	(d) Notwithstanding the requirements of section 424A.015, subdivision 6, bylaw 
7.32 	amendments made in accordance with paragraph (c) on or before January 1, 2022, shall 
7.33 	apply to members already in deferred status as of January 1, 2021.
8.1 	(d)(e) Unless the bylaws ofprovide differently, the dates that will be used by a relief 
8.2 	association that has elected to pay interest or additional investment performance on deferred 
8.3 	lump-sum service pensions under paragraph (c) specifies a different interest or additional 
8.4 	investment performance method, including the interest or additional investment performance 
8.5 	period starting date and ending date, thein determining the creditable amount of interest or 
8.6 	additional investment performance on a deferred service pension is creditableshall be as 
8.7 	follows:
8.8 	(1) for a relief association that has elected to credit interest or additional investment 
8.9 	performance under paragraph (c), clause (1) or (3), beginning on the date that the member 
8.10 	separates from active service and membership and ending on the accounting date immediately 
8.11 	before the deferred member commences receipt of the deferred service pension; or
8.12 	(2) for a relief association that has elected to credit interest or additional investment 
8.13 	performance under paragraph (c), clause (2), beginning on the date that the member separates 
8.14 	from active service and membership and ending on the date that the separate investment 
8.15 	vehicle is valued immediately before the date on which the deferred member commences 
8.16 	receipt of the deferred service pension.
8.17 	(e) If the bylaws do not define a method for crediting interest or additional investment 
8.18 	performance, the interest or additional investment performance must be credited using the 
8.19 	method defined in paragraph (c), clause (3).
8.20 	(f) Until December 31, 2020, a defined contribution relief association is permitted, if its 
8.21 	governing bylaws so provide, to credit interest or additional investment performance on the 
8.22 	deferred lump-sum service pension during the period of deferral using the method set forth 
8.23 	in the bylaws applicable on the date on which each deferred member separated from active 
8.24 	service.

8.25 	EFFECTIVE DATE. This section is effective retroactively from January 1, 2021.

8.26 	Sec. 7. Minnesota Statutes 2020, section 424A.02, subdivision 3, is amended to read:
8.27 		Subd. 3.Flexible service pension maximums. (a) Annually on or before August 1 as 
8.28 	part of the certification of the financial requirements and minimum municipal obligation 
8.29 	determined under section 424A.092, subdivision 4, or 424A.093, subdivision 5, as applicable, 
8.30 	the secretary or some other official of the relief association designated in the bylaws of each 
8.31 	defined benefit relief association shall calculate and certify to the governing body of the 
8.32 	applicable municipality the average amount of available financing per active covered 
8.33 	firefighter for the most recent three-year period.
9.1 	The amount of available financing includes any amounts of fire state aid and police and 
9.2 	firefighter retirement supplemental state aid received or receivable by the relief association, 
9.3 	any amounts of municipal contributions to the relief association raised from levies on real 
9.4 	estate or from other available revenue sources exclusive of fire state aid, and one-tenth of 
9.5 	the amount of assets in excess of the accrued liabilities of the relief association calculated 
9.6 	under section 424A.092, subdivision 2; 424A.093, subdivisions 2 and 4; or 424A.094, 
9.7 	subdivision 2, if any.
9.8 	(b) The maximum service pension which the defined benefit relief association has 
9.9 	authority to provide for in its bylaws for payment to a member retiring after the calculation 
9.10 	date when the minimum age and service requirements specified in subdivision 1 are met 
9.11 	must be determined using the table in paragraph (c) or (d), whichever applies.
9.12 	(c) For a defined benefit relief association where the governing bylaws provide for a 
9.13 	monthly service pension to a retiring member, the maximum monthly service pension amount 
9.14 	per month for each year of service credited that may be provided for in the bylaws is the 
9.15 	greater of the service pension amount provided for in the bylaws on the date of the calculation 
9.16 	of the average amount of the available financing per active covered firefighter or the 
9.17 	maximum service pension figure corresponding to the average amount of available financing 
9.18 	per active covered firefighter:

9.19
9.209.21	Minimum Average Amount of Available
Financing per Firefighter
	Maximum Service Pension Amount 
Payable per Month for Each Year of 
Service
	
9.22	$ ...
		$ .25
		
9.23	41
		.50
		
9.24	81
		1.00
		
9.25	122
		1.50
		
9.26	162
		2.00
		
9.27	203
		2.50
		
9.28	243
		3.00
		
9.29	284
		3.50
		
9.30	324
		4.00
		
9.31	365
		4.50
		
9.32	405
		5.00
		
9.33	486
		6.00
		
9.34	567
		7.00
		
9.35	648
		8.00
		
9.36	729
		9.00
		
9.37	810
		10.00
		
10.1	891
		11.00
		
10.2	972
		12.00
		
10.3	1053
		13.00
		
10.4	1134
		14.00
		
10.5	1215
		15.00
		
10.6	1296
		16.00
		
10.7	1377
		17.00
		
10.8	1458
		18.00
		
10.9	1539
		19.00
		
10.10	1620
		20.00
		
10.11	1701
		21.00
		
10.12	1782
		22.00
		
10.13	1823
		22.50
		
10.14	1863
		23.00
		
10.15	1944
		24.00
		
10.16	2025
		25.00
		
10.17	2106
		26.00
		
10.18	2187
		27.00
		
10.19	2268
		28.00
		
10.20	2349
		29.00
		
10.21	2430
		30.00
		
10.22	2511
		31.00
		
10.23	2592
		32.00
		
10.24	2673
		33.00
		
10.25	2754
		34.00
		
10.26	2834
		35.00
		
10.27	2916
		36.00
		
10.28	2997
		37.00
		
10.29	3078
		38.00
		
10.30	3159
		39.00
		
10.31	3240
		40.00
		
10.32	3321
		41.00
		
10.33	3402
		42.00
		
10.34	3483
		43.00
		
10.35	3564
		44.00
		
10.36	3645
		45.00
		
10.37	3726
		46.00
		
10.38	3807
		47.00
		
11.1	3888
		48.00
		
11.2	3969
		49.00
		
11.3	4050
		50.00
		
11.4	4131
		51.00
		
11.5	4212
		52.00
		
11.6	4293
		53.00
		
11.7	4374
		54.00
		
11.8	4455
		55.00
		
11.9	4536
		56.00
		
11.10	4617
		57.00
		
11.11	4698
		58.00
		
11.12	4779
		59.00
		
11.13	4860
		60.00
		
11.14	4941
		61.00
		
11.15	5022
		62.00
		
11.16	5103
		63.00
		
11.17	5184
		64.00
		
11.18	5265
		65.00
		
11.19	5346
		66.00
		
11.20	5427
		67.00
		
11.21	5508
		68.00
		
11.22	5589
		69.00
		
11.23	5670
		70.00
		
11.24	5751
		71.00
		
11.25	5832
		72.00
		
11.26	5913
		73.00
		
11.27	5994
		74.00
		
11.28	6075
		75.00
		
11.29	6156
		76.00
		
11.30	6237
		77.00
		
11.31	6318
		78.00
		
11.32	6399
		79.00
		
11.33	6480
		80.00
		
11.34	6561
		81.00
		
11.35	6642
		82.00
		
11.36	6723
		83.00
		
11.37	6804
		84.00
		
11.38	6885
		85.00
		
12.1	6966
		86.00
		
12.2	7047
		87.00
		
12.3	7128
		88.00
		
12.4	7209
		89.00
		
12.5	7290
		90.00
		
12.6	7371
		91.00
		
12.7	7452
		92.00
		
12.8	7533
		93.00
		
12.9	7614
		94.00
		
12.10	7695
		95.00
		
12.11	7776
		96.00
		
12.12	7857
		97.00
		
12.13	7938
		98.00
		
12.14	8019
		99.00
		
12.15	8100
		100.00
		
12.16	any amount in excess of
				
12.17	8100
		100.00
		
12.18 	(d) For a defined benefit relief association in which the governing bylaws provide for a 
12.19 	lump-sum service pension to a retiring member, the maximum lump-sum service pension 
12.20 	amount for each year of service credited that may be provided for in the bylaws is the greater 
12.21 	of the service pension amount provided for in the bylaws on the date of the calculation of 
12.22 	the average amount of the available financing per active covered firefighter or the maximum 
12.23 	service pension figure corresponding to the average amount of available financing per active 
12.24 	covered firefighter for the applicable specified period:

12.25
12.26	Minimum Average Amount of Available
Financing per Firefighter
	Maximum Lump-Sum Service Pension 
Amount Payable for Each Year of Service
	
12.27	$ ...
		$ 10
		
12.28	11
		20
		
12.29	16
		30
		
12.30	23
		40
		
12.31	27
		50
		
12.32	32
		60
		
12.33	43
		80
		
12.34	54
		100
		
12.35	65
		120
		
12.36	77
		140
		
12.37	86
		160
		
13.1	97
		180
		
13.2	108
		200
		
13.3	131
		240
		
13.4	151
		280
		
13.5	173
		320
		
13.6	194
		360
		
13.7	216
		400
		
13.8	239
		440
		
13.9	259
		480
		
13.10	281
		520
		
13.11	302
		560
		
13.12	324
		600
		
13.13	347
		640
		
13.14	367
		680
		
13.15	389
		720
		
13.16	410
		760
		
13.17	432
		800
		
13.18	486
		900
		
13.19	540
		1000
		
13.20	594
		1100
		
13.21	648
		1200
		
13.22	702
		1300
		
13.23	756
		1400
		
13.24	810
		1500
		
13.25	864
		1600
		
13.26	918
		1700
		
13.27	972
		1800
		
13.28	1026
		1900
		
13.29	1080
		2000
		
13.30	1134
		2100
		
13.31	1188
		2200
		
13.32	1242
		2300
		
13.33	1296
		2400
		
13.34	1350
		2500
		
13.35	1404
		2600
		
13.36	1458
		2700
		
13.37	1512
		2800
		
13.38	1566
		2900
		
14.1	1620
		3000
		
14.2	1672
		3100
		
14.3	1726
		3200
		
14.4	1753
		3250
		
14.5	1780
		3300
		
14.6	1820
		3375
		
14.7	1834
		3400
		
14.8	1888
		3500
		
14.9	1942
		3600
		
14.10	1996
		3700
		
14.11	2023
		3750
		
14.12	2050
		3800
		
14.13	2104
		3900
		
14.14	2158
		4000
		
14.15	2212
		4100
		
14.16	2265
		4200
		
14.17	2319
		4300
		
14.18	2373
		4400
		
14.19	2427
		4500
		
14.20	2481
		4600
		
14.21	2535
		4700
		
14.22	2589
		4800
		
14.23	2643
		4900
		
14.24	2697
		5000
		
14.25	2751
		5100
		
14.26	2805
		5200
		
14.27	2859
		5300
		
14.28	2913
		5400
		
14.29	2967
		5500
		
14.30	3021
		5600
		
14.31	3075
		5700
		
14.32	3129
		5800
		
14.33	3183
		5900
		
14.34	3237
		6000
		
14.35	3291
		6100
		
14.36	3345
		6200
		
14.37	3399
		6300
		
14.38	3453
		6400
		
15.1	3507
		6500
		
15.2	3561
		6600
		
15.3	3615
		6700
		
15.4	3669
		6800
		
15.5	3723
		6900
		
15.6	3777
		7000
		
15.7	3831
		7100
		
15.8	3885
		7200
		
15.9	3939
		7300
		
15.10	3993
		7400
		
15.11	4047
		7500
		
15.12	4101
		7600
		
15.13	4155
		7700
		
15.14	4209
		7800
		
15.15	4263
		7900
		
15.16	4317
		8000
		
15.17	4371
		8100
		
15.18	4425
		8200
		
15.19	4479
		8300
		
15.20	4533
		8400
		
15.21	4587
		8500
		
15.22	4641
		8600
		
15.23	4695
		8700
		
15.24	4749
		8800
		
15.25	4803
		8900
		
15.26	4857
		9000
		
15.27	4911
		9100
		
15.28	4965
		9200
		
15.29	5019
		9300
		
15.30	5073
		9400
		
15.31	5127
		9500
		
15.32	5181
		9600
		
15.33	5235
		9700
		
15.34	5289
		9800
		
15.35	5343
		9900
		
15.36	5397
		10,000
		
15.37	5451
		10,100
		
15.38	5505
		10,200
		
16.1	5559
		10,300
		
16.2	5613
		10,400
		
16.3	5667
		10,500
		
16.4	5721
		10,600
		
16.5	5775
		10,700
		
16.6	5829
		10,800
		
16.7	5883
		10,900
		
16.8	5937
		11,000
		
16.9	5991
		11,100
		
16.10	6045
		11,200
		
16.11	6099
		11,300
		
16.12	6153
		11,400
		
16.13	6207
		11,500
		
16.14	6261
		11,600
		
16.15	6315
		11,700
		
16.16	6369
		11,800
		
16.17	6423
		11,900
		
16.18	6477
		12,000
		
16.19	6531
		12,100
		
16.20	6585
		12,200
		
16.21	6639
		12,300
		
16.22	6693
		12,400
		
16.23	6747
		12,500
		
16.24	6801
		12,600
		
16.25	6855
		12,700
		
16.26	6909
		12,800
		
16.27	6963
		12,900
		
16.28	7017
		13,000
		
16.29	7071
		13,100
		
16.30	7125
		13,200
		
16.31	7179
		13,300
		
16.32	7233
		13,400
		
16.33	7287
		13,500
		
16.34	7341
		13,600
		
16.35	7395
		13,700
		
16.36	7449
		13,800
		
16.37	7503
		13,900
		
16.38	7557
		14,000
		
17.1	7611
		14,100
		
17.2	7665
		14,200
		
17.3	7719
		14,300
		
17.4	7773
		14,400
		
17.5	7827
		14,500
		
17.6	7881
		14,600
		
17.7	7935
		14,700
		
17.8	7989
		14,800
		
17.9	8043
		14,900
		
17.10	8097
		15,000
		
17.11	any amount in excess of
				
17.12	8097
		15,000
		
17.13 	(e) For a defined benefit relief association in which the governing bylaws provide for a 
17.14 	monthly benefit service pension as an alternative form of service pension payment to a 
17.15 	lump-sum service pension, the maximum service pension amount for each pension payment 
17.16 	type must be determined using the applicable table contained in this subdivision.
17.17 	(f) If a defined benefit relief association establishes a service pension in compliance 
17.18 	with the applicable maximum contained in paragraph (c) or (d) and the minimum average 
17.19 	amount of available financing per active covered firefighter is subsequently reduced because 
17.20 	of a reduction in fire state aid or because of an increase in the number of active firefighters, 
17.21 	the relief association may continue to provide the prior service pension amount specified 
17.22 	in its bylaws, but may not increase the service pension amount until the minimum average 
17.23 	amount of available financing per firefighter under the table in paragraph (c) or (d), whichever 
17.24 	applies, permits.
17.25 	(g) No defined benefit relief association is authorized to provide a service pension in an 
17.26 	amount greater than the largest applicable flexible service pension maximum amount even 
17.27 	if the amount of available financing per firefighter is greater than the financing amount 
17.28 	associated with the largest applicable flexible service pension maximum.
17.29 	(h) The method of calculating service pensions must be applied uniformly for all years 
17.30 	of active service. Credit must be given for all years of active service except, unless the 
17.31 	bylaws of the relief association provide that service credit is not given for:
17.32 	(1) years of active service in excess of caps on service credit if so provided in the bylaws 
17.33 	of the relief association; or
17.34 	(2) years of active service earned by a former member who:
18.1 	(i) has ceased duties as a volunteer firefighter with the fire department before becoming 
18.2 	vested under subdivision 2; and
18.3 	(ii) has not resumed active service with the fire department and active membership in 
18.4 	the relief association for a period as defined in the relief association's bylaws, of not less 
18.5 	than five years.

18.6 	EFFECTIVE DATE. This section is effective January 1, 2022.

18.7 	Sec. 8. Minnesota Statutes 2020, section 424A.05, subdivision 3b, is amended to read:
18.8 		Subd. 3b.Authorized administrative expenses from special fund. (a) Notwithstanding 
18.9 	any provision of law to the contrary, the payment of the following necessary, reasonable, 
18.10 	and direct expenses of maintaining, protecting, and administering the special fund, when 
18.11 	provided for in the bylaws of the association and approved by the board of trustees, 
18.12 	constitutes authorized administrative expenses of a volunteer firefighters relief association 
18.13 	organized under any law of the state or the Bloomington Fire Department Relief Association:
18.14 	(1) office expenses, including but not limited to rent, utilities, equipment, supplies, 
18.15 	postage, periodical subscriptions, furniture, fixtures, and salaries of administrative personnel;
18.16 	(2) salaries of the officers of the association or their designees, and salaries of the 
18.17 	members of the board of trustees of the association if the salary amounts are approved by 
18.18 	the governing body of the entity that is responsible for meeting any minimum obligation 
18.19 	under section 424A.092 or 424A.093 or Laws 2013, chapter 111, article 5, sections 31 to 
18.20 	42, and the itemized expenses of relief association officers and board members that are 
18.21 	incurred as a result of fulfilling their responsibilities as administrators of the special fund;
18.22 	(3) tuition, registration fees, organizational dues, and other authorized expenses of the 
18.23 	officers or members of the board of trustees incurred in attending educational conferences, 
18.24 	seminars, or classes relating to the administration of the relief association;
18.25 	(4) audit and audit-related services, accounting and accounting-related services, and 
18.26 	actuarial, medical, legal, and investment and performance evaluation expenses;
18.27 	(5) filing and application fees necessary to administer the special fund payable by the 
18.28 	relief association to federal or other government entities;
18.29 	(6) reimbursement to the officers and members of the board of trustees or their designees, 
18.30 	for reasonable and necessary expenses actually paid and incurred in the performance of 
18.31 	their duties as officers or members of the board; and
19.1 	(7) premiums on fiduciary liability insurance and official bonds for the officers, members 
19.2 	of the board of trustees, and employees of the relief association.
19.3 	(b) All other expenses of the relief association must be paid from the general fund of 
19.4 	the association if one exists. If a relief association has only one fund, that fund is the special 
19.5 	fund for purposes of this subdivision. If a relief association has a special fund and a general 
19.6 	fund, the payment of any expense of the relief association that is directly related to the 
19.7 	purposes for which both funds were established must be apportioned between the two funds 
19.8 	on the basis of the benefits derived by each fund.

19.9 	EFFECTIVE DATE. This section is effective January 1, 2022.

19.10 	Sec. 9. Minnesota Statutes 2020, section 424A.10, subdivision 2, is amended to read:
19.11 		Subd. 2.Payment of supplemental benefit. (a) Upon the payment by a volunteer 
19.12 	firefighters relief association or by the statewide lump-sum volunteer firefighter plan of a 
19.13 	lump-sum distribution to a qualified recipient, the association must pay a supplemental 
19.14 	benefit to the qualified recipient. Notwithstanding any law to the contrary, the relief 
19.15 	association must pay the supplemental benefit out of its special fund and the statewide 
19.16 	lump-sum volunteer firefighter plan must pay the supplemental benefit out of the statewide 
19.17 	lump-sum volunteer firefighter plan. This benefit is an amount equal to ten percent of the 
19.18 	regular lump-sum distribution that is paid on the basis of the recipient's service as a volunteer 
19.19 	firefighter. In no case may the amount of the supplemental benefit exceed $1,000. A 
19.20 	supplemental benefit under this paragraph may not be paid to a survivor of a deceased active 
19.21 	or deferred volunteer firefighter in that capacity.
19.22 	(b) Upon the payment by a relief association or the retirement plan of a lump-sum 
19.23 	survivor benefit to a survivor of a deceased active volunteer firefighter or of a deceased 
19.24 	deferred volunteer firefighter, the association must pay a supplemental survivor benefit to 
19.25 	the survivor of the deceased active or deferred volunteer firefighter from the special fund 
19.26 	of the relief association and the retirement plan must pay a supplemental survivor benefit 
19.27 	to the survivor of the deceased active or deferred volunteer firefighter from the retirement 
19.28 	fund if chapter 353G so provides. The amount of the supplemental survivor benefit is 20 
19.29 	percent of the survivor benefit, but not to exceed $2,000.
19.30 	(c) For purposes of this section, the term "regular lump-sum distribution" means the 
19.31 	pretax lump-sum distribution excluding any interest that may have been credited on a service 
19.32 	pension under a defined benefit relief association during a volunteer firefighter's period of 
19.33 	deferral.
20.1 	(d) An individual may receive a supplemental benefit under paragraph (a) or under 
20.2 	paragraph (b), but not under both paragraphs with respect to one lump-sum volunteer 
20.3 	firefighter benefit.
20.4 	(e) If a qualified recipient receives more than one lump-sum distribution, the qualified 
20.5 	recipient is eligible to receive a supplemental benefit or supplemental survivor benefit, 
20.6 	whichever is applicable, with each lump-sum distribution. Each supplemental benefit shall 
20.7 	be calculated under paragraph (a) or (b), as applicable, and shall be subject to a separate 
20.8 	limit.
20.9 	(f) A qualified recipient who elects to receive a lump-sum distribution in installments 
20.10 	under section 424A.016, subdivision 5, or 424A.02, subdivision 8, is eligible to receive one 
20.11 	supplemental benefit calculated on the total lump-sum distribution amount under paragraph 
20.12 	(a) or (b), as applicable.

20.13 	EFFECTIVE DATE. This section is effective retroactively for supplemental benefits 
20.14 	paid in 2018 and thereafter.