STATEWIDE VOLUNTEER FIREFIGHTER PLAN

Accounting and bookkeeping, investment earnings and losses, Minn. Law 2024 c 102 art 3 s 31

Actuarial valuations, defined contribution plan conversion, present value of annuities, Minn. Law 2024 c 102 art 3 s 44

Advisory board, Minn. Law 2024 c 102 art 3 s 25

Age of retirement, Minn. Law 2024 c 102 art 3 s 15

Alternative eligibility and computation, Minn. Law 2020 c 108 art 7 s 5

Ancillary benefits, Minn. Law 2024 c 102 art 3 s 39, 46

Annuities, defined contribution plan conversion, Minn. Law 2024 c 102 art 3 s 44

Audits and examinations, Minn. Law 2024 c 102 art 3 s 24

Benefits, Minn. Law 2024 c 102 art 3 s 34, 36, 46, 2024 c 102 art 8 s 4, 7, 2025 c 20 s 256, 2025 c 37 art 23 s 7

Cash flow funding requirements, Minn. Law 2025 c 37 art 19 s 1

Conforming changes, Minn. Law 2024 c 102 art 3 s 27, 30, 33, 35, 41, 45, 46, 2025 c 37 art 10 s 1, 2025 c 37 art 19 s 3 to 2025 c 37 art 19 s 6

Death of participant, required minimum distributions, Minn. Law 2024 c 102 art 8 s 11

Defined benefit plan

Benefit levels, Minn. Law 2024 c 102 art 3 s 26, 37, 38

Defined, Minn. Law 2024 c 102 art 3 s 5, 6

Disbursements, Minn. Law 2024 c 102 art 3 s 46

Establishment, Minn. Law 2024 c 102 art 3 s 22, 23

Lump-sum division

Benefit level changes, Minn. Law 2024 c 102 art 3 s 37, 46

Election of coverage, Minn. Law 2024 c 102 art 3 s 26

Monthly benefit division

Benefit level changes, Minn. Law 2024 c 102 art 3 s 38, 46

Election of coverage, Minn. Law 2024 c 102 art 3 s 26

Transfer of coverage, Minn. Law 2024 c 102 art 3 s 26

Defined contribution plan

Conversion to, Minn. Law 2024 c 102 art 3 s 44

Definitions, Minn. Law 2024 c 102 art 3 s 3, 4

Election of coverage, Minn. Law 2024 c 102 art 3 s 26

Establishment, Minn. Law 2024 c 102 art 3 s 22, 23

Funding, Minn. Law 2024 c 102 art 3 s 31

Required minimum distributions, death of participant, Minn. Law 2024 c 102 art 8 s 11

Survivor benefits, Minn. Law 2024 c 102 art 3 s 42

Transfer of coverage, Minn. Law 2024 c 102 art 3 s 26

Defined contribution plan, conversion to, Minn. Law 2025 c 37 art 19 s 7 to 2025 c 37 art 19 s 11

Definitions, Minn. Law 2020 c 108 art 7 s 1, 2024 c 102 art 3 s 2 to 2024 c 102 art 3 s 21, 46

Definitions, revisor's correction, Minn. Law 2025 c 20 s 253 to 2025 c 20 s 255

Disability benefits, Minn. Law 2024 c 102 art 3 s 40

Disbursements, Minn. Law 2024 c 102 art 3 s 32

Disbursements, revisor's correction, Minn. Law 2020 c 83 art 1 s 83

Distributions

Annuities, defined contribution plan conversion, Minn. Law 2024 c 102 art 3 s 44

Benefits, death of participant, Minn. Law 2024 c 102 art 8 s 11

Defined contribution plan conversion, accrued benefits, Minn. Law 2024 c 102 art 3 s 44

Direct rollovers, election, Minn. Law 2024 c 102 art 8 s 7

Firefighter options, Minn. Law 2024 c 102 art 3 s 43

Early separation, Minn. Law 2024 c 102 art 3 s 36

Election of coverage, Minn. Law 2020 c 108 art 7 s 2 to 2020 c 108 art 7 s 4, 2024 c 102 art 3 s 26

Fire department accounts, establishment, Minn. Law 2024 c 102 art 3 s 31

Forfeitures, limitations, Minn. Law 2024 c 102 art 8 s 5

Funding reports, Minn. Law 2024 c 102 art 3 s 29

Funding requirements, Minn. Law 2025 c 37 art 19 s 1

Individual accounts, establishment, Minn. Law 2024 c 102 art 3 s 31

Internal Revenue Code compliance, Minn. Law 2024 c 102 art 8 s 3, 4

Lump-sum division, benefit level, Minn. Law 2025 c 37 art 19 s 2

Lump-sum division, supplemental benefits, Minn. Law 2024 c 102 art 3 s 39

Member contributions, federal compensation limits, Minn. Law 2024 c 102 art 8 s 3

Military service credit, Minn. Law 2025 c 37 art 23 s 7, 12

Monthly benefit division, benefit plan document modification, Minn. Law 2020 c 108 art 7 s 8

Monthly division

Benefit level, Minn. Law 2025 c 37 art 19 s 2, 4

Cash flow funding requirements, Minn. Law 2025 c 37 art 19 s 1

Funding requirements, Minn. Law 2025 c 37 art 10 s 1, 2025 c 37 art 19 s 1

Municipalities, electing coverage, Minn. Law 2024 c 102 art 3 s 26

Service credit, Minn. Law 2024 c 102 art 3 s 28

Service pensions, Minn. Law 2020 c 108 art 7 s 6, 7

State aid, fire state aid, defined contribution plan, Minn. Law 2024 c 102 art 3 s 31

Supplemental benefits, Minn. Law 2024 c 102 art 3 s 39, 46

Survivor benefits, Minn. Law 2024 c 102 art 3 s 42

Terminology change, Minn. Law 2020 c 108 art 7 s 9