1.1 	A bill for an act
1.2 	relating to retirement; volunteer firefighter relief associations; increasing the 
1.3 	maximum lump-sum service pension amount; amending Minnesota Statutes 2018, 
1.4 	section 424A.02, subdivision 3; repealing Laws 2018, chapter 211, article 14, 
1.5 	section 29.
1.6 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.7 	Section 1. Minnesota Statutes 2018, section 424A.02, subdivision 3, is amended to read:
1.8 		Subd. 3.Flexible service pension maximums. (a) Annually on or before August 1 as 
1.9 	part of the certification of the financial requirements and minimum municipal obligation 
1.10 	determined under section 424A.092, subdivision 4, or 424A.093, subdivision 5, as applicable, 
1.11 	the secretary or some other official of the relief association designated in the bylaws of each 
1.12 	defined benefit relief association shall calculate and certify to the governing body of the 
1.13 	applicable municipality the average amount of available financing per active covered 
1.14 	firefighter for the most recent three-year period. The amount of available financing includes 
1.15 	any amounts of fire state aid and police and firefighter retirement supplemental state aid 
1.16 	received or receivable by the relief association, any amounts of municipal contributions to 
1.17 	the relief association raised from levies on real estate or from other available revenue sources 
1.18 	exclusive of fire state aid, and one-tenth of the amount of assets in excess of the accrued 
1.19 	liabilities of the relief association calculated under section 424A.092, subdivision 2; 
1.20 	424A.093, subdivisions 2 and 4; or 424A.094, subdivision 2, if any.
1.21 	(b) The maximum service pension which the defined benefit relief association has 
1.22 	authority to provide for in its bylaws for payment to a member retiring after the calculation 
1.23 	date when the minimum age and service requirements specified in subdivision 1 are met 
1.24 	must be determined using the table in paragraph (c) or (d), whichever applies.
2.1 	(c) For a defined benefit relief association where the governing bylaws provide for a 
2.2 	monthly service pension to a retiring member, the maximum monthly service pension amount 
2.3 	per month for each year of service credited that may be provided for in the bylaws is the 
2.4 	greater of the service pension amount provided for in the bylaws on the date of the calculation 
2.5 	of the average amount of the available financing per active covered firefighter or the 
2.6 	maximum service pension figure corresponding to the average amount of available financing 
2.7 	per active covered firefighter:

2.8
2.92.10
	Minimum Average Amount of Available
Financing per Firefighter
	Maximum Service Pension Amount 
Payable per Month for Each Year of 
Service
	
2.11	$ ...
		$ .25
		
2.12	41
		.50
		
2.13	81
		1.00
		
2.14	122
		1.50
		
2.15	162
		2.00
		
2.16	203
		2.50
		
2.17	243
		3.00
		
2.18	284
		3.50
		
2.19	324
		4.00
		
2.20	365
		4.50
		
2.21	405
		5.00
		
2.22	486
		6.00
		
2.23	567
		7.00
		
2.24	648
		8.00
		
2.25	729
		9.00
		
2.26	810
		10.00
		
2.27	891
		11.00
		
2.28	972
		12.00
		
2.29	1053
		13.00
		
2.30	1134
		14.00
		
2.31	1215
		15.00
		
2.32	1296
		16.00
		
2.33	1377
		17.00
		
2.34	1458
		18.00
		
2.35	1539
		19.00
		
2.36	1620
		20.00
		
2.37	1701
		21.00
		
2.38	1782
		22.00
		
3.1	1823
		22.50
		
3.2	1863
		23.00
		
3.3	1944
		24.00
		
3.4	2025
		25.00
		
3.5	2106
		26.00
		
3.6	2187
		27.00
		
3.7	2268
		28.00
		
3.8	2349
		29.00
		
3.9	2430
		30.00
		
3.10	2511
		31.00
		
3.11	2592
		32.00
		
3.12	2673
		33.00
		
3.13	2754
		34.00
		
3.14	2834
		35.00
		
3.15	2916
		36.00
		
3.16	2997
		37.00
		
3.17	3078
		38.00
		
3.18	3159
		39.00
		
3.19	3240
		40.00
		
3.20	3321
		41.00
		
3.21	3402
		42.00
		
3.22	3483
		43.00
		
3.23	3564
		44.00
		
3.24	3645
		45.00
		
3.25	3726
		46.00
		
3.26	3807
		47.00
		
3.27	3888
		48.00
		
3.28	3969
		49.00
		
3.29	4050
		50.00
		
3.30	4131
		51.00
		
3.31	4212
		52.00
		
3.32	4293
		53.00
		
3.33	4374
		54.00
		
3.34	4455
		55.00
		
3.35	4536
		56.00
		
3.36	4617
		57.00
		
3.37	4698
		58.00
		
3.38	4779
		59.00
		
4.1	4860
		60.00
		
4.2	4941
		61.00
		
4.3	5022
		62.00
		
4.4	5103
		63.00
		
4.5	5184
		64.00
		
4.6	5265
		65.00
		
4.7	5346
		66.00
		
4.8	5427
		67.00
		
4.9	5508
		68.00
		
4.10	5589
		69.00
		
4.11	5670
		70.00
		
4.12	5751
		71.00
		
4.13	5832
		72.00
		
4.14	5913
		73.00
		
4.15	5994
		74.00
		
4.16	6075
		75.00
		
4.17	6156
		76.00
		
4.18	6237
		77.00
		
4.19	6318
		78.00
		
4.20	6399
		79.00
		
4.21	6480
		80.00
		
4.22	6561
		81.00
		
4.23	6642
		82.00
		
4.24	6723
		83.00
		
4.25	6804
		84.00
		
4.26	6885
		85.00
		
4.27	6966
		86.00
		
4.28	7047
		87.00
		
4.29	7128
		88.00
		
4.30	7209
		89.00
		
4.31	7290
		90.00
		
4.32	7371
		91.00
		
4.33	7452
		92.00
		
4.34	7533
		93.00
		
4.35	7614
		94.00
		
4.36	7695
		95.00
		
4.37	7776
		96.00
		
4.38	7857
		97.00
		
5.1	7938
		98.00
		
5.2	8019
		99.00
		
5.3	8100
		100.00
		
5.4	any amount in excess of
				
5.5	8100
		100.00
		
5.6 	(d) For a defined benefit relief association in which the governing bylaws provide for a 
5.7 	lump-sum service pension to a retiring member, the maximum lump-sum service pension 
5.8 	amount for each year of service credited that may be provided for in the bylaws is the greater 
5.9 	of the service pension amount provided for in the bylaws on the date of the calculation of 
5.10 	the average amount of the available financing per active covered firefighter or the maximum 
5.11 	service pension figure corresponding to the average amount of available financing per active 
5.12 	covered firefighter for the applicable specified period:

5.13
5.14	Minimum Average Amount of Available
Financing per Firefighter
	Maximum Lump-Sum Service Pension 
Amount Payable for Each Year of Service
	
5.15	$ ...
		$ 10
		
5.16	11
		20
		
5.17	16
		30
		
5.18	23
		40
		
5.19	27
		50
		
5.20	32
		60
		
5.21	43
		80
		
5.22	54
		100
		
5.23	65
		120
		
5.24	77
		140
		
5.25	86
		160
		
5.26	97
		180
		
5.27	108
		200
		
5.28	131
		240
		
5.29	151
		280
		
5.30	173
		320
		
5.31	194
		360
		
5.32	216
		400
		
5.33	239
		440
		
5.34	259
		480
		
5.35	281
		520
		
5.36	302
		560
		
5.37	324
		600
		
6.1	347
		640
		
6.2	367
		680
		
6.3	389
		720
		
6.4	410
		760
		
6.5	432
		800
		
6.6	486
		900
		
6.7	540
		1000
		
6.8	594
		1100
		
6.9	648
		1200
		
6.10	702
		1300
		
6.11	756
		1400
		
6.12	810
		1500
		
6.13	864
		1600
		
6.14	918
		1700
		
6.15	972
		1800
		
6.16	1026
		1900
		
6.17	1080
		2000
		
6.18	1134
		2100
		
6.19	1188
		2200
		
6.20	1242
		2300
		
6.21	1296
		2400
		
6.22	1350
		2500
		
6.23	1404
		2600
		
6.24	1458
		2700
		
6.25	1512
		2800
		
6.26	1566
		2900
		
6.27	1620
		3000
		
6.28	1672
		3100
		
6.29	1726
		3200
		
6.30	1753
		3250
		
6.31	1780
		3300
		
6.32	1820
		3375
		
6.33	1834
		3400
		
6.34	1888
		3500
		
6.35	1942
		3600
		
6.36	1996
		3700
		
6.37	2023
		3750
		
6.38	2050
		3800
		
7.1	2104
		3900
		
7.2	2158
		4000
		
7.3	2212
		4100
		
7.4	2265
		4200
		
7.5	2319
		4300
		
7.6	2373
		4400
		
7.7	2427
		4500
		
7.8	2481
		4600
		
7.9	2535
		4700
		
7.10	2589
		4800
		
7.11	2643
		4900
		
7.12	2697
		5000
		
7.13	2751
		5100
		
7.14	2805
		5200
		
7.15	2859
		5300
		
7.16	2913
		5400
		
7.17	2967
		5500
		
7.18	3021
		5600
		
7.19	3075
		5700
		
7.20	3129
		5800
		
7.21	3183
		5900
		
7.22	3237
		6000
		
7.23	3291
		6100
		
7.24	3345
		6200
		
7.25	3399
		6300
		
7.26	3453
		6400
		
7.27	3507
		6500
		
7.28	3561
		6600
		
7.29	3615
		6700
		
7.30	3669
		6800
		
7.31	3723
		6900
		
7.32	3777
		7000
		
7.33	3831
		7100
		
7.34	3885
		7200
		
7.35	3939
		7300
		
7.36	3993
		7400
		
7.37	4047
		7500
		
7.38	4101
		7600
		
8.1	4155
		7700
		
8.2	4209
		7800
		
8.3	4263
		7900
		
8.4	4317
		8000
		
8.5	4371
		8100
		
8.6	4425
		8200
		
8.7	4479
		8300
		
8.8	4533
		8400
		
8.9	4587
		8500
		
8.10	4641
		8600
		
8.11	4695
		8700
		
8.12	4749
		8800
		
8.13	4803
		8900
		
8.14	4857
		9000
		
8.15	4911
		9100
		
8.16	4965
		9200
		
8.17	5019
		9300
		
8.18	5073
		9400
		
8.19	5127
		9500
		
8.20	5181
		9600
		
8.21	5235
		9700
		
8.22	5289
		9800
		
8.23	5343
		9900
		
8.24	5397
		10,000
		
8.25	5451
		10,100
		
8.26	5505
		10,200
		
8.27	5559
		10,300
		
8.28	5613
		10,400
		
8.29	5667
		10,500
		
8.30	5721
		10,600
		
8.31	5775
		10,700
		
8.32	5829
		10,800
		
8.33	5883
		10,900
		
8.34	5937
		11,000
		
8.35	5991
		11,100
		
8.36	6045
		11,200
		
8.37	6099
		11,300
		
8.38	6153
		11,400
		
9.1	6207
		11,500
		
9.2	6261
		11,600
		
9.3	6315
		11,700
		
9.4	6369
		11,800
		
9.5	6423
		11,900
		
9.6	6477
		12,000
		
9.7	6531
		12,100
		
9.8	6585
		12,200
		
9.9	6639
		12,300
		
9.10	6693
		12,400
		
9.11	6747
		12,500
		
9.12	6801
		12,600
		
9.13	6855
		12,700
		
9.14	6909
		12,800
		
9.15	6963
		12,900
		
9.16	7017
		13,000
		
9.17	7071
		13,100
		
9.18	7125
		13,200
		
9.19	7179
		13,300
		
9.20	7233
		13,400
		
9.21	7287
		13,500
		
9.22	7341
		13,600
		
9.23	7395
		13,700
		
9.24	7449
		13,800
		
9.25	7503
		13,900
		
9.26	7557
		14,000
		
9.27	7311
		14,100
		
9.28	7665
		14,200
		
9.29	7719
		14,300
		
9.30	7773
		14,400
		
9.31	7827
		14,500
		
9.32	7881
		14,600
		
9.33	7935
		14,700
		
9.34	7989
		14,800
		
9.35	8043
		14,900
		
9.36	8097
		15,000
		
10.1	any amount in excess of
				
10.2
10.3	5397
8097
		10,000
15,000
		
10.4 	(e) For a defined benefit relief association in which the governing bylaws provide for a 
10.5 	monthly benefit service pension as an alternative form of service pension payment to a 
10.6 	lump-sum service pension, the maximum service pension amount for each pension payment 
10.7 	type must be determined using the applicable table contained in this subdivision.
10.8 	(f) If a defined benefit relief association establishes a service pension in compliance 
10.9 	with the applicable maximum contained in paragraph (c) or (d) and the minimum average 
10.10 	amount of available financing per active covered firefighter is subsequently reduced because 
10.11 	of a reduction in fire state aid or because of an increase in the number of active firefighters, 
10.12 	the relief association may continue to provide the prior service pension amount specified 
10.13 	in its bylaws, but may not increase the service pension amount until the minimum average 
10.14 	amount of available financing per firefighter under the table in paragraph (c) or (d), whichever 
10.15 	applies, permits.
10.16 	(g) No defined benefit relief association is authorized to provide a service pension in an 
10.17 	amount greater than the largest applicable flexible service pension maximum amount even 
10.18 	if the amount of available financing per firefighter is greater than the financing amount 
10.19 	associated with the largest applicable flexible service pension maximum.
10.20 	(h) The method of calculating service pensions must be applied uniformly for all years 
10.21 	of active service. Credit must be given for all years of active service except for caps on 
10.22 	service credit if so provided in the bylaws of the relief association.

10.23 	EFFECTIVE DATE. This section is effective January 1, 2021.

10.24 	Sec. 2. REPEALER.
 10.25 	Laws 2018, chapter 211, article 14, section 29, is repealed.

10.26 	EFFECTIVE DATE. This section is effective January 1, 2021.

APPENDIX 

Repealed Minnesota Session Laws: 20-7185 

Laws 2018, chapter 211, article 14, section 29
Sec. 29. CERTAIN VOLUNTEER FIREFIGHTERS RELIEF ASSOCIATION SERVICE PENSIONS. 
(a) As used in this section, "qualifying volunteer firefighters relief association" means a volunteer firefighters relief association with a funding ratio of greater than 100 percent as of the most recent fiscal year end, and which provides a lump sum pension benefit based on a lump sum pension amount equal to $9,500 or more, as of the effective date of this section. For purposes of this section, "qualifying volunteer firefighters relief association" does not include an association whose maximum lump-sum pension amount is specifically established by other provisions of this bill. 

(b) Notwithstanding any provision of Minnesota Statutes, section 424A.02, subdivision 3, paragraph (d), to the contrary, the maximum lump-sum pension amount for each year of service credited that may be provided for in the bylaws of a qualifying volunteer firefighters relief association is the maximum service pension figure corresponding to the average amount of available financing per active covered firefighter for the applicable specified period: 

	Minimum Average Amount of Available Financing per Firefighter	Maximum Lump-Sum Service Pension Amount Payable for Each Year of Service	
	$ ...		$ 10		
	11		20		
	16		30		
	23		40		
	27		50		
	32		60		
	43		80		
	54		100		
	65		120		
	77		140		
	86		160		
	97		180		
	108		200		
	131		240		
	151		280		
	173		320		
	194		360		
	216		400		
	239		440		
	259		480		
	281		520		
	302		560		
	324		600		
	347		640		
	367		680		
	389		720		
	410		760		
	432		800		
	486		900		
	540		1000		
	594		1100		
	648		1200		
	702		1300		
	756		1400		
	810		1500		
	864		1600		
	918		1700		
	972		1800		
	1026		1900		
	1080		2000		
	1134		2100		
	1188		2200		
	1242		2300		
	1296		2400		
	1350		2500		
	1404		2600		
	1458		2700		
	1512		2800		
	1566		2900		
	1620		3000		
	1672		3100		
	1726		3200		
	1753		3250		
	1780		3300		
	1820		3375		
	1834		3400		
	1888		3500		
	1942		3600		
	1996		3700		
	2023		3750		
	2050		3800		
	2104		3900		
	2158		4000		
	2212		4100		
	2265		4200		
	2319		4300		
	2373		4400		
	2427		4500		
	2481		4600		
	2535		4700		
	2589		4800		
	2643		4900		
	2697		5000		
	2751		5100		
	2805		5200		
	2859		5300		
	2913		5400		
	2967		5500		
	3021		5600		
	3075		5700		
	3129		5800		
	3183		5900		
	3237		6000		
	3291		6100		
	3345		6200		
	3399		6300		
	3453		6400		
	3507		6500		
	3561		6600		
	3615		6700		
	3669		6800		
	3723		6900		
	3777		7000		
	3831		7100		
	3885		7200		
	3939		7300		
	3993		7400		
	4047		7500		
	4101		7600		
	4155		7700		
	4209		7800		
	4263		7900		
	4317		8000		
	4371		8100		
	4425		8200		
	4479		8300		
	4533		8400		
	4587		8500		
	4641		8600		
	4695		8700		
	4749		8800		
	4803		8900		
	4857		9000		
	4911		9100		
	4965		9200		
	5019		9300		
	5073		9400		
	5127		9500		
	5181		9600		
	5235		9700		
	5289		9800		
	5343		9900		
	5397		10,000		
	5451		10,100		
	5505		10,200		
	5559		10,300		
	5613		10,400		
	5667		10,500		
	5721		10,600		
	5775		10,700		
	5729		10,800		
	5883		10,900		
	5937		11,000		
	5991		11,100		
	6045		11,200		
	6099		11,300		
	6153		11,400		
	6207		11,500		
	6261		11,600		
	6315		11,700		
	6369		11,800		
	6423		11,900		
	6477		12,000		
	6531		12,100		
	6585		12,200		
	6639		12,300		
	6693		12,400		
	6747		12,500		
	any amount in excess of 6747		12,500		

(c) The maximum monthly service pension amount per month for each year of service credited that may be provided for in the bylaws of the volunteer firefighters relief association must be set pursuant to Minnesota Statutes, section 424A.02, subdivision 3, paragraph (c). 

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