VOLUNTEER FIREFIGHTER RELIEF ASSOCIATIONS

Audits and examinations, financial reports, Minn. Law 2023 c 47 art 12 s 1, 2

Benefits

Beginning date of distribution, Minn. Law 2024 c 102 art 8 s 9

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

Federal benefit limits, Minn. Law 2024 c 102 art 8 s 4

Internal Revenue Code compliance, Minn. Law 2024 c 102 art 8 s 16

Required minimum distributions

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

Determination, Minn. Law 2024 c 102 art 8 s 10

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

Definitions, fire state aid, Minn. Law 2023 c 64 art 17 s 2 to 2023 c 64 art 17 s 6

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

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

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

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

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

Reports given, Revenue Department, financial compliance, Minn. Law 2023 c 64 art 17 s 1

State aid, fire state aid

Apportionment, Minn. Law 2023 c 64 art 17 s 14 to 2023 c 64 art 17 s 18

Payments, Minn. Law 2023 c 64 art 17 s 19, 20

Qualifications, Minn. Law 2023 c 64 art 17 s 7 to 2023 c 64 art 17 s 10, 12, 13

State aid, fire state aid, qualifications, Minn. Law 2024 c 102 art 9 s 8

Statewide volunteer firefighter plan, incentive program, Minn. Law 2023 c 45 art 6 s 2