Minnesota Statutes and Minnesota Rules Index (topics)
LOCAL FIREFIGHTER RELIEF ASSOCIATIONS
See also FIRE DEPARTMENTS; FIREFIGHTERS; PUBLIC EMPLOYEES POLICE AND FIRE FUND
Accounting and bookkeeping, refund repayments, Minn. Statutes 2026 356.441
Accumulated contributions
Abandoned amounts, disposition, Minn. Statutes 2026 356.65
Refunds, see same under this topic
Actuarial valuations
Additional requirements, Minn. Statutes 2026 356.216
Alternative valuations, Minn. Statutes 2026 356.23
Legislature, rights, Minn. Statutes 2026 356.22
Present value, single life annuity, rate conversion to, Minn. Statutes 2026 356.612
Supplemental actuarial valuations, Minn. Statutes 2026 356.23
Age of retirement, mandatory retirement age, Minn. Statutes 2026 423.075, 423.076
Amortization state aid, Minn. Statutes 2026 423A.02
Annuities, see Service pensions under this topic
Applicable service, Minn. Statutes 2026 353.01
Attachment, service pensions or benefits, exemption, Minn. Statutes 2026 550.37
Audits and examinations
Evidence of wrongdoing, reports, Minn. Statutes 2026 6.67
Generally, Minn. Statutes 2026 6.495
Beneficiaries, payments to, benefit distribution upon plan termination, Minn. Statutes 2026 356.001
Benefits
Abandoned amounts, disposition, Minn. Statutes 2026 356.65
Attachment exemptions, Minn. Statutes 2026 550.37
Beginning date of distribution, Minn. Statutes 2026 356.635
Consolidation accounts, Minn. Statutes 2026 353.659
Creditors remedies, use prohibited, Minn. Statutes 2026 550.37
Debts owed to state, setoff exclusion, Minn. Statutes 2026 16D.16
Definitions, Minn. Statutes 2026 356.635
Direct rollovers, Minn. Statutes 2026 356.633
Disability benefits, see same under this topic
Distribution, notice, Minn. Statutes 2026 356.001
Eligible rollover distributions, Minn. Statutes 2026 356.633
First class cities relief associations, Minn. Statutes 2026 297I.10, 423.075
Garnishment, exemption, Minn. Statutes 2026 550.37
Internal Revenue Code compliance, Minn. Statutes 2026 356.635, 356.638
Members' nonforfeitable interest, Minn. Statutes 2026 356.001
Personal property taxes, delinquent taxes, liens or levies for, exemptions, Minn. Statutes 2026 277.20, 277.21
Present value, single life annuity, rate conversion to, Minn. Statutes 2026 356.612
Survivor benefits, see same under this topic
Termination of plan or fund, procedures, Minn. Statutes 2026 356.001
Bloomington, see BLOOMINGTON FIREFIGHTER RELIEF ASSOCIATION
Bylaws, first class cities relief associations, Minn. Statutes 2026 297I.10, 423.075
Compensation and salaries, definitions, Minn. Statutes 2026 353.01
Consolidation accounts
Amortization state aid requirements, Minn. Statutes 2026 423A.02
Definitions, Minn. Statutes 2026 353.01
Generally, Minn. Statutes 2026 353.665
Refunds, see same under this topic
Contributions to more than one public retirement plan, Minn. Statutes 2026 353.01
Covered employees, see Members under this topic
Covered governmental entity, see Municipalities under this topic
Creditors remedies, service pensions or benefits, use prohibited, Minn. Statutes 2026 550.37
Custodian bank accounts, establishment, Minn. Statutes 2026 356.001
Data, access, marriage dissolution, Minn. Statutes 2026 356.49
Deferred compensation, see STATE DEFERRED COMPENSATION PLAN
Definitions
Fire state aid, Minn. Statutes 2026 477B.01
Internal Revenue Code compliance, Minn. Statutes 2026 356.635
Public employees police and fire fund, Minn. Statutes 2026 353.01
Dependent children, benefits, Minn. Statutes 2026 356.87
Disability benefits
First class cities relief associations, Minn. Statutes 2026 297I.10, 423.075
Minneapolis firefighters, see PUBLIC EMPLOYEES POLICE AND FIRE FUND
Dissolution of marriage, retirement benefits or rights, information regarding, Minn. Statutes 2026 356.49
Distributions, direct rollovers, Minn. Statutes 2026 356.633
Donations, authority to accept, Minn. Statutes 2026 356.648
Employee contributions, see Member contributions under this topic
Employer contributions, Minn. Statutes 2026 353.28, 353G.08
Employing units, see Municipalities under this topic
Financial reports, alternative reports, Minn. Statutes 2026 356.23
First class cities relief associations
Mandatory retirement age, Minn. Statutes 2026 423.075
Special fund, deposits to, Minn. Statutes 2026 297I.10
Former members, marriage dissolution actions, information, Minn. Statutes 2026 356.49
Funds and accounts
Consolidation accounts, see same under this topic
Custodian bank accounts, Minn. Statutes 2026 356.001
General fund, see same under this topic
Special fund, see same under this topic
Theft or embezzlement from, reporting by employees, Minn. Statutes 2026 609.456
Gambling licenses, see Organizations under GAMBLING
Garnishment, service pensions or benefits, exemption, Minn. Statutes 2026 550.37
General fund, credits to, abandoned contributions, annuities, or benefits, Minn. Statutes 2026 356.65
Gifts and bequests, authority to accept, Minn. Statutes 2026 356.648
Governmental subdivisions, duties, see Municipalities under this topic
Insurance, public employees program, Minn. Statutes 2026 356.87
Interest rates, postretirement adjustments, Minn. Statutes 2026 423A.02
Liability, see Unfunded actuarial accrued liability under this topic
Life insurance death benefits, authority to accept, Minn. Statutes 2026 356.648
Mail and mailing, benefit distribution notice, Minn. Statutes 2026 356.001
Meetings, see OPEN MEETING LAW
Member contributions
Employers, pick up, Minn. Statutes 2026 356.62
Generally, Minn. Statutes 2026 356.62
Municipal contributions, Minn. Statutes 2026 353G.08
Members
Contributions, see Member contributions under this topic
First class cities relief associations, Minn. Statutes 2026 297I.10, 423.075
Marriage dissolution actions, information requirements, Minn. Statutes 2026 356.49
Payments to, benefit distribution upon plan termination, Minn. Statutes 2026 356.001
Proof of death, notice, Minn. Statutes 2026 356.001
Public employees police and fire fund, coverage restrictions, Minn. Statutes 2026 353.01
Public Employees Retirement Association, coverage restrictions, Minn. Statutes 2026 353.01
Reports received, member contribution pick ups, Minn. Statutes 2026 356.62
Mergers, see Organizations under GAMBLING
Military service credit, Internal Revenue Code compliance, Minn. Statutes 2026 356.638
Minneapolis, see PUBLIC EMPLOYEES POLICE AND FIRE FUND
Minnesota Area Relief Association Coalition, payments to, firefighter relief associations, Minn. Statutes 2026 424A.05
Municipal contributions
Failure to pay, collection process, Minn. Statutes 2026 353.28
Minimum obligation, Minn. Statutes 2026 353G.08
Municipalities
Amortization state aid, Minn. Statutes 2026 423A.02
Certifying to, Minn. Statutes 2026 353.28
Contributions, Minn. Statutes 2026 353.28, 353G.08
Property taxes, Minn. Statutes 2026 366.27, 412.251
Reports given, Minn. Statutes 2026 356.62
State aid, see same under this topic
Normal retirement annuities, see Service pensions under this topic
Payments by
Allowable expenses, Minn. Statutes 2026 356.001
Benefit distribution upon plan termination, Minn. Statutes 2026 356.001
Payments to
Health insurance, administrative expenses, Minn. Statutes 2026 356.87
Insurance taxes, revenues and surcharges, Minn. Statutes 2026 297I.10
State aid, see same under this topic
Prior service credit, purchases
Post-July 1, 2004, Minn. Statutes 2026 356.551
Strike periods, Minn. Statutes 2026 356.195
Property taxes
Statutory cities, levies, Minn. Statutes 2026 412.251
Town boards, duties, Minn. Statutes 2026 366.27
Towns, levies, Minn. Statutes 2026 366.27
Public employees insurance program, Minn. Statutes 2026 356.87
Public funds, depositories, see Public funds under DEPOSITORIES
Purpose, Minn. Statutes 2026 356.001
Refunds, repayment to, Minn. Statutes 2026 356.441
Reports given
Financial reports, see same under this topic
Marriage dissolution actions, pension benefits or rights, Minn. Statutes 2026 356.49
Revenue commissioner, financial compliance, Minn. Statutes 2026 6.495
Reserves, actuarial valuations, Minn. Statutes 2026 356.216
Retirement annuities, see Service pensions under this topic
Service pensions
Abandoned amounts, disposition, Minn. Statutes 2026 356.65
Attachment, exemption, Minn. Statutes 2026 550.37
Creditors remedies, use prohibited, Minn. Statutes 2026 550.37
Debts owed to state, setoff exclusion, Minn. Statutes 2026 16D.16
Fire state aid, Minn. Statutes 2026 477B.02
First class cities relief associations, Minn. Statutes 2026 297I.10, 423.075
Garnishment, exemption, Minn. Statutes 2026 550.37
Qualified annuities, using for refund repayments, Minn. Statutes 2026 356.441
Social Security benefits, exclusion, Minn. Statutes 2026 355.07
Special fund, Minn. Statutes 2026 423A.02
State aid
Allocation, Minn. Statutes 2026 477B.041
Amortization state aid, Minn. Statutes 2026 423A.02
Amount, Minn. Statutes 2026 353.28, 477B.03
Certification, Minn. Statutes 2026 477B.02, 477B.03
Cities, fire state aid, Minn. Statutes 2026 477B.01 to 477B.05
Definitions, Minn. Statutes 2026 477B.01, 477B.041
Generally, Minn. Statutes 2026 423A.022
Joint powers entity, Minn. Statutes 2026 477B.01 to 477B.05
Qualifications, Minn. Statutes 2026 477B.02
Towns, fire state aid, Minn. Statutes 2026 477B.01 to 477B.05
Termination of local relief associations, Minn. Statutes 2026 356.001
Theft or embezzlement from, reporting by employees, Minn. Statutes 2026 609.456
Unfunded actuarial accrued liability
Actuarial valuations, Minn. Statutes 2026 356.22
Allocations from excess police state-aid holding account, Minn. Statutes 2026 423A.02
Amortization state aid, effect on eligibility, Minn. Statutes 2026 423A.02