Office of the Revisor of Statutes
2025 Minnesota Statutes Index (topics)
FIREFIGHTERS RELIEF ASSOCIATIONS
See also LOCAL FIREFIGHTER RELIEF ASSOCIATIONS; PUBLIC EMPLOYEES POLICE AND FIRE FUND
Accounting and bookkeeping, Minn. Statutes 2025 356.20
Accumulated contributions, abandoned amounts, disposition, Minn. Statutes 2025 356.65
Active service, resumption
Credit for uniformed service break, Minn. Statutes 2025 424A.003, 424A.021
Repayment of service pension, Minn. Statutes 2025 424A.02
Actuarial valuations
Actuarial assumptions, Minn. Statutes 2025 356.215
Bylaws or articles of incorporation, amendments, Minn. Statutes 2025 424A.093
Financial reporting requirements, Minn. Statutes 2025 356.20
Present value, single life annuity, rate conversion to, Minn. Statutes 2025 356.612
Special fund, Minn. Statutes 2025 424A.093
Administration
Consolidating relief associations, transfers, Minn. Statutes 2025 424B.06
Costs, payment, Minn. Statutes 2025 424A.05
Legislative proposals, Minn. Statutes 2025 356B.01, 356B.02
Age of retirement, Minn. Statutes 2025 424A.02
Ancillary benefits
Generally, Minn. Statutes 2025 424A.001
Governing provisions, Minn. Statutes 2025 424A.015
Limitations, Minn. Statutes 2025 424A.016
Annuities, see Service pensions under this topic
Appeals, state aid disqualification, Minn. Statutes 2025 424A.02
Articles of incorporation
Amendments, Minn. Statutes 2025 424A.092, 424A.093
Ancillary benefits, Minn. Statutes 2025 424A.015
Consolidating relief associations, Minn. Statutes 2025 424B.03
Service pensions, Minn. Statutes 2025 424A.015, 424A.02
Assets
Consolidating relief associations, transfers, Minn. Statutes 2025 424B.06
Conversion to defined contribution, Minn. Statutes 2025 424B.13
Dissolution of association, Minn. Statutes 2025 424B.22
Limitations on use, Minn. Statutes 2025 356.63
Service pensions, payment of, Minn. Statutes 2025 424A.02
Transfer of assets from plan, Minn. Statutes 2025 353G.17
Assignments, service pensions, Minn. Statutes 2025 424A.015
Attachment, service pensions, exemption, Minn. Statutes 2025 424A.02, 550.37
Audits and examinations
Evidence of wrongdoing, reports, Minn. Statutes 2025 6.67
Financial reports, Minn. Statutes 2025 356.20, 424A.014
Reports, Minn. Statutes 2025 6.495, 6.72
Requirements, generally, Minn. Statutes 2025 6.495
Beneficiaries, payments to, Minn. Statutes 2025 424A.05
Benefits
Abandoned amounts, disposition, Minn. Statutes 2025 356.65
Ancillary benefits, Minn. Statutes 2025 424A.001, 424A.016
Beginning date of distribution, Minn. Statutes 2025 356.635
Conversion to defined contribution, Minn. Statutes 2025 424B.13
Definitions, Minn. Statutes 2025 356.635
Direct rollovers, Minn. Statutes 2025 356.633
Disability benefits, Minn. Statutes 2025 424A.02, 424A.05
Dissolution of marriage, division of property, Minn. Statutes 2025 424A.02
Domestic relations orders, Minn. Statutes 2025 424A.05
Eligible rollover distributions, Minn. Statutes 2025 356.633
Federal benefit limits, Minn. Statutes 2025 356.612
Funeral benefits, Minn. Statutes 2025 424A.05
Internal Revenue Code compliance, Minn. Statutes 2025 356.635, 356.638
Personal property taxes, delinquent taxes, liens or levies for, exemptions, Minn. Statutes 2025 277.20, 277.21
Present value, single life annuity, rate conversion to, Minn. Statutes 2025 356.612
Prorated service pensions, Minn. Statutes 2025 424A.015
Required minimum distributions, death of participant, Minn. Statutes 2025 356.635
Spousal maintenance and child support, income withholding, Minn. Statutes 2025 424A.02
Supplemental benefits, Minn. Statutes 2025 424A.10
Survivor benefits, Minn. Statutes 2025 424A.001, 424A.016, 424A.02, 424A.05
Boards of trustees
Consolidating relief associations, Minn. Statutes 2025 424B.03, 424B.04
Fiduciary duties, Minn. Statutes 2025 424A.04
Members, officers, elections, terms of office, Minn. Statutes 2025 424A.04
Resolutions by, consolidation, Minn. Statutes 2025 424B.02
Transfer of assets from plan, approval, duties, Minn. Statutes 2025 353G.17
Bylaws
Access, Minn. Statutes 2025 424A.05
Amendments, Minn. Statutes 2025 424A.016, 424A.02, 424A.092, 424A.093
Boards of trustees, members, Minn. Statutes 2025 424A.04
Consolidating relief associations, Minn. Statutes 2025 424B.03
Generally, Minn. Statutes 2025 424A.02
Governing provisions, service pensions and ancillary benefits, Minn. Statutes 2025 424A.015
Transfer of assets from plan, Minn. Statutes 2025 353G.17
Certificates and certification
Financial requirements, Minn. Statutes 2025 424A.092, 424A.093
Flexible service pension maximums, Minn. Statutes 2025 424A.02
Minimum municipal obligation, Minn. Statutes 2025 424A.092, 424A.093
Special fund, financial requirements, Minn. Statutes 2025 424A.02
Child support, income withholding, Minn. Statutes 2025 424A.02
Combined service pensions, Minn. Statutes 2025 424A.015
Consolidations
Administrative expenses, Minn. Statutes 2025 424B.09
Authorized, Minn. Statutes 2025 424B.02
Defined benefit relief associations, Minn. Statutes 2025 424B.10
Defined contribution relief associations, Minn. Statutes 2025 424B.11
Definitions, Minn. Statutes 2025 424B.001, 424B.01
General expenses, payment, Minn. Statutes 2025 424B.09
General fund, Minn. Statutes 2025 424B.05, 424B.07, 424B.09
Governance of consolidating relief associations, Minn. Statutes 2025 424B.04
Minimum municipal obligations, allocation, Minn. Statutes 2025 424B.10
Mixed consolidating relief associations, Minn. Statutes 2025 424B.12
Prior relief associations, termination, Minn. Statutes 2025 424B.08
Procedures, Minn. Statutes 2025 424B.02
Service pensions, Minn. Statutes 2025 424B.10
Special fund, Minn. Statutes 2025 424B.05, 424B.06, 424B.09
Subsequent relief associations, Minn. Statutes 2025 424B.01, 424B.03
Transfers of administration, records, assets, and liabilities, Minn. Statutes 2025 424B.06
Consultants, hiring or contracting with, Minn. Statutes 2025 424A.04
Copies, bylaws, amendments, failure to file, Minn. Statutes 2025 424A.02
Costs, payment, administrative expenses, Minn. Statutes 2025 424A.05
Creditors remedies, service pensions, use prohibited, Minn. Statutes 2025 424A.02, 550.37
Death of participant, required minimum distributions, Minn. Statutes 2025 356.635
Dedicated fund, Minn. Statutes 2025 356.63
Deferred members, accrued liability, determination, Minn. Statutes 2025 424A.092
Deferred service pensions
Credit for uniformed service break, Minn. Statutes 2025 424A.021
Eligibility, Minn. Statutes 2025 424A.016
Generally, Minn. Statutes 2025 424A.02
Defined benefit relief associations
Consolidations, Minn. Statutes 2025 424B.10, 424B.12
Defined, Minn. Statutes 2025 424A.001
Identification as, Minn. Statutes 2025 424A.002
Defined contribution, conversion to, Minn. Statutes 2025 424B.13
Defined contribution lump-sum service pensions, authorization, Minn. Statutes 2025 424A.016
Defined contribution relief associations
Consolidations, Minn. Statutes 2025 424B.11, 424B.12
Defined, Minn. Statutes 2025 424A.001
Generally, Minn. Statutes 2025 424A.015, 424A.016
Identification as, Minn. Statutes 2025 424A.002
Required minimum distributions, death of participant, Minn. Statutes 2025 356.635
Defined contribution trusts, Minn. Statutes 2025 424A.016
Definitions
Application, Minn. Statutes 2025 424B.001
Conversion to defined contribution, Minn. Statutes 2025 424B.01
Dissolutions, Minn. Statutes 2025 424B.01
Fire state aid, Minn. Statutes 2025 477B.01
Generally, Minn. Statutes 2025 424A.001, 424A.02
Internal Revenue Code compliance, Minn. Statutes 2025 356.635
Loss of survivor benefits, Minn. Statutes 2025 356.406
Tort liability, Minn. Statutes 2025 466.01
Disability benefits
Former members, Minn. Statutes 2025 424A.02
Inactive members, payment to, Minn. Statutes 2025 424A.02
Payment authorization, Minn. Statutes 2025 424A.05
Disclosure, financial reporting requirements, Minn. Statutes 2025 356.20
Dissolution of marriage, division of property, Minn. Statutes 2025 424A.02
Dissolutions
Definitions, Minn. Statutes 2025 424B.001, 424B.01
Generally, Minn. Statutes 2025 424B.22
Distributions, direct rollovers, Minn. Statutes 2025 356.633, 424A.015
District firefighter relief associations, Minn. Statutes 2025 424A.02
Domestic relations orders, Minn. Statutes 2025 424A.05
Donations, authority to accept, Minn. Statutes 2025 356.648
Early retirement, reduced service pensions, Minn. Statutes 2025 424A.02
Emergency medical personnel, Minn. Statutes 2025 424A.01, 424A.10
Employers, dissolution, allocation of receivables, Minn. Statutes 2025 356.98
Establishment, Minn. Statutes 2025 356.25
Estate taxes, service pensions, exemption, Minn. Statutes 2025 424A.02
Exclusions from coverage, Minn. Statutes 2025 424A.01
Execution (creditors remedies), service pensions, exemption, Minn. Statutes 2025 424A.015, 424A.02
Existing associations, continuation authorized, Minn. Statutes 2025 424A.002
Fees, dues, and assessments, payment authorization, Minn. Statutes 2025 424A.05
Fiduciary duties, Minn. Statutes 2025 424A.04
Filing with
Consolidation resolutions, Minn. Statutes 2025 424B.02
Lump-sum service pensions, applications for installment payments, Minn. Statutes 2025 424A.02
Financial reports, generally, Minn. Statutes 2025 356.20
Financial requirements, Minn. Statutes 2025 424A.092, 424A.093
Financing Guidelines Act, Minn. Statutes 2025 424A.091 to 424A.096
Fire departments, boards of trustees, Minn. Statutes 2025 424A.04
Fire protection special taxing districts, Minn. Statutes 2025 144F.01
Fire state aid, special account, Minn. Statutes 2025 424A.08
Firefighters Relief Association Financing Guidelines Act, Minn. Statutes 2025 424A.091 to 424A.096
Fiscal year, Minn. Statutes 2025 424A.001
Forfeitures, Minn. Statutes 2025 356.614
Funds and accounts
Consolidating relief associations, Minn. Statutes 2025 424B.01 to 424B.10
Dedicated fund, Minn. Statutes 2025 356.63
Defined contribution lump-sum service pensions, Minn. Statutes 2025 424A.02
Fire state aid special account, Minn. Statutes 2025 424A.08
General fund, see same under this topic
Special fund, see same under this topic
Theft or embezzlement from, reporting by employees, Minn. Statutes 2025 609.456
Gambling licenses, see Organizations under GAMBLING
Garnishment, service pensions, exemption, Minn. Statutes 2025 424A.015, 424A.02, 550.37
General fund
Consolidating relief associations, Minn. Statutes 2025 424B.05, 424B.07, 424B.09
Credits to, abandoned contributions, annuities, or benefits, Minn. Statutes 2025 356.65
Requirements, generally, Minn. Statutes 2025 424A.06
Gifts and bequests, authority to accept, Minn. Statutes 2025 356.648
Hearings, consolidations, Minn. Statutes 2025 424B.02
Incorporation, new relief associations, following consolidation, Minn. Statutes 2025 424B.03
Individual accounts, generally, Minn. Statutes 2025 424A.016
Insurance, public employees program, Minn. Statutes 2025 356.87
Interest rates, lump-sum service pensions, installment payments, Minn. Statutes 2025 424A.02, 424A.092
Internal Revenue Code compliance, Minn. Statutes 2025 356.612
Investment of funds
Authorized investments, Minn. Statutes 2025 424A.095
Credit for uniformed service break, investment returns from, Minn. Statutes 2025 424A.021
General fund assets, Minn. Statutes 2025 424A.06
Income, crediting to special fund, Minn. Statutes 2025 424A.092
Investment Board, duties, Minn. Statutes 2025 356.645, 424A.06
Investment reports, Minn. Statutes 2025 424A.095
Reports about, Minn. Statutes 2025 6.496, 356.219
Special fund assets, Minn. Statutes 2025 424A.05
Legislative proposals, Minn. Statutes 2025 356B.01, 356B.02
Liability
Consolidating relief associations, transfers, Minn. Statutes 2025 424B.06
Transfer of assets from plan, Minn. Statutes 2025 353G.17
Unfunded actuarial accrued liability, Minn. Statutes 2025 424A.093
Life insurance death benefits, authority to accept, Minn. Statutes 2025 356.648
Lump-sum service pensions
Actuarial valuations, Minn. Statutes 2025 424A.093
Dissolution of association, disposition of assets, Minn. Statutes 2025 424B.22
Income tax exclusion, supplemental benefits in lieu of, Minn. Statutes 2025 424A.10
Installment payments, Minn. Statutes 2025 424A.02, 424A.092
Interest rates, Minn. Statutes 2025 424A.02, 424A.092
Nonprofit firefighting corporations, Minn. Statutes 2025 424A.094
Special fund, Minn. Statutes 2025 424A.092
Supplemental benefits, entitlement, Minn. Statutes 2025 424A.10
Mail and mailing, retirement annuities, information, completed applications, Minn. Statutes 2025 356.46
Meetings, see OPEN MEETING LAW
Member contributions, federal compensation limits, Minn. Statutes 2025 356.611
Members
Death caused by surviving beneficiary, loss of survivor benefits, Minn. Statutes 2025 356.406
Deferred members, accrued liability determination, Minn. Statutes 2025 424A.092
Generally, Minn. Statutes 2025 424A.01
Inactive members, Minn. Statutes 2025 424A.02
Membership start date, Minn. Statutes 2025 424A.001
Notice received, consolidation resolution, Minn. Statutes 2025 424B.02
Reports received, financial reports, Minn. Statutes 2025 356.20
Mergers, gambling licenses, see Organizations under GAMBLING
Military service credit, Minn. Statutes 2025 356.638
Monthly service pensions
Generally, Minn. Statutes 2025 424A.02, 424A.093
Nonprofit firefighting corporations, Minn. Statutes 2025 424A.094
Trusts, Minn. Statutes 2025 424A.02
Municipal contributions, Minn. Statutes 2025 424A.091 to 424A.093
Municipalities
Allocation agreements, Minn. Statutes 2025 477B.042
Applicable municipality, defined, Minn. Statutes 2025 424B.01
Approvals by, Minn. Statutes 2025 353G.17, 424A.02, 424B.02
Boards of trustees, memberships, Minn. Statutes 2025 424A.04
Conversion to defined contribution, duties, Minn. Statutes 2025 424B.13
Defined, Minn. Statutes 2025 424A.001
Delegation of duties, Minn. Statutes 2025 424A.02
Dissolution of relief association, duties, Minn. Statutes 2025 424B.22
Financial reports, Minn. Statutes 2025 356.20
Minimum obligation, Minn. Statutes 2025 424A.092, 424A.093
Municipalities without relief associations, Minn. Statutes 2025 424A.08, 477B.04
Noncompliance, penalties, Minn. Statutes 2025 424A.091
Notice received, state aid disqualification, Minn. Statutes 2025 424A.02
Payments by, Minn. Statutes 2025 353G.08, 424A.092
Property taxes, using for municipal contributions, Minn. Statutes 2025 424A.091 to 424A.093
New associations
Establishment authorized, Minn. Statutes 2025 424A.002
Incorporation following consolidation, Minn. Statutes 2025 424B.03
Nonprofit firefighting corporations
Approvals by, Minn. Statutes 2025 353G.17, 424A.02
Boards of trustees, Minn. Statutes 2025 424A.04
Defined as fire department, Minn. Statutes 2025 424A.001
Delegation of duties, Minn. Statutes 2025 424A.02
Emergency medical personnel, Minn. Statutes 2025 424A.01
Fiduciary duties, Minn. Statutes 2025 424A.04
Fire prevention personnel, Minn. Statutes 2025 424A.01
Generally, Minn. Statutes 2025 424A.094
Relief association, establishment, Minn. Statutes 2025 424A.07
Officers, duties, Minn. Statutes 2025 424A.092, 424A.093
Optional annuities, Minn. Statutes 2025 356.46
Payments by
Former members, Minn. Statutes 2025 424A.02
Payments to, health insurance, administrative expenses, Minn. Statutes 2025 356.87
Postretirement adjustments, generally, Minn. Statutes 2025 424A.02
Prior relief associations, termination, following consolidation, Minn. Statutes 2025 424B.08
Property taxes, revenues, using for municipal contributions, Minn. Statutes 2025 424A.091 to 424A.093
Public employees insurance program, Minn. Statutes 2025 356.87
Records and record keeping
Consolidating relief associations, transfers, Minn. Statutes 2025 424B.06
Conversion to defined contribution, Minn. Statutes 2025 424B.13
Dissolution of association, Minn. Statutes 2025 424B.22
General fund, Minn. Statutes 2025 424A.06
Special fund, Minn. Statutes 2025 424A.05
Transfer of assets from plan, Minn. Statutes 2025 353G.17
Reduced service pensions, Minn. Statutes 2025 424A.02
Reports given
Audit reports, Minn. Statutes 2025 6.495, 6.72
Investment of funds, Minn. Statutes 2025 6.496, 356.219
Revenue Department, financial compliance, Minn. Statutes 2025 6.495
State auditor, duties, Minn. Statutes 2025 6.496, 353G.17
Resumption of active service
Credit for uniformed service break, Minn. Statutes 2025 424A.021
Generally, Minn. Statutes 2025 424A.01
Separation from active service, exception, Minn. Statutes 2025 424A.015
Service credit, Minn. Statutes 2025 424A.001, 424A.003, 424A.01, 424A.02, 424A.021, 424A.092
Service pensions
Abandoned amounts, disposition, Minn. Statutes 2025 356.65
Annuity contract purchases, Minn. Statutes 2025 424A.015
Attachment, exemption, Minn. Statutes 2025 424A.02, 550.37
Combined service pensions, Minn. Statutes 2025 424A.015
Completed applications, copies to spouses, Minn. Statutes 2025 356.46
Consolidated relief associations, Minn. Statutes 2025 424B.10
Conversion to defined contribution, Minn. Statutes 2025 424B.13
Creditors remedies, use prohibited, Minn. Statutes 2025 424A.02, 550.37
Debts owed to state, setoff exclusion, Minn. Statutes 2025 16D.16
Defined contribution lump-sum service pensions, Minn. Statutes 2025 424A.016
Defined contributions, Minn. Statutes 2025 424A.015
Dissolution of association, Minn. Statutes 2025 424B.22
Exception, Minn. Statutes 2025 424A.03
Garnishment, exemption, Minn. Statutes 2025 424A.015, 424A.02, 550.37
Generally, Minn. Statutes 2025 424A.015, 424A.016, 424A.02
Governing provisions, Minn. Statutes 2025 424A.015
Installment payments authorized, Minn. Statutes 2025 424A.016
Lump-sum service pensions, see same under this topic
Monthly service pensions, Minn. Statutes 2025 424A.02, 424A.093, 424A.094
Optional annuities, Minn. Statutes 2025 356.46
Payment, Minn. Statutes 2025 424A.02, 424A.05
Prorated service pensions, Minn. Statutes 2025 424A.015
Reemployed retired members, Minn. Statutes 2025 424A.04
Survivor benefits, Minn. Statutes 2025 424A.016
Uniform payment requirement, Minn. Statutes 2025 424A.03
Vesting schedules, Minn. Statutes 2025 424A.016, 424A.02
Social Security benefits, exclusion, Minn. Statutes 2025 355.07
Special fund
Accrued liability, determination, Minn. Statutes 2025 424A.092
Actuarial valuations, Minn. Statutes 2025 424A.093
Administrative expenses, Minn. Statutes 2025 424A.05
Assets, investment, Minn. Statutes 2025 424A.05
Boards of trustees, duties, Minn. Statutes 2025 353G.17, 424A.02
Consolidating relief associations, Minn. Statutes 2025 424B.05, 424B.06, 424B.09
Deposits to, Minn. Statutes 2025 424A.05, 424A.092, 424A.10
Dissolution of association, Minn. Statutes 2025 424B.22
Erroneous deposits, correction, Minn. Statutes 2025 424A.05
Establishment, Minn. Statutes 2025 424A.05
Financial requirements, Minn. Statutes 2025 424A.02, 424A.092, 424A.093
Minimum municipal obligation, Minn. Statutes 2025 424A.092, 424A.093
Payments from, Minn. Statutes 2025 424A.02, 424A.05, 424A.10
Records, access, Minn. Statutes 2025 424A.05
Transfer of assets from plan, pension liabilities, Minn. Statutes 2025 353G.17
Treasurer, duties, Minn. Statutes 2025 424A.05
Spousal maintenance, income withholding, Minn. Statutes 2025 424A.02
Spouses, retirement annuities, Minn. Statutes 2025 356.46
State aid
Disqualification, Minn. Statutes 2025 424A.02, 424A.03, 424A.091
Fire state aid
Allocation, Minn. Statutes 2025 477B.042
Apportionment, Minn. Statutes 2025 477B.03
Payments, Minn. Statutes 2025 477B.04
Qualifications, Minn. Statutes 2025 477B.02
Fire state aid special account, Minn. Statutes 2025 424A.08
Generally, Minn. Statutes 2025 424A.02
Municipal contributions, using for, Minn. Statutes 2025 424A.091
Municipalities without relief associations, Minn. Statutes 2025 424A.08
Withholding, investment reporting noncompliance, Minn. Statutes 2025 356.219
State auditor, duties, Minn. Statutes 2025 6.496, 353G.17, 424A.091, 424A.092
Successor relief associations
Financial reports, Minn. Statutes 2025 356.20
Procedures following consolidation, Minn. Statutes 2025 424B.03
Supplemental benefits, Minn. Statutes 2025 424A.10
Survivor benefits
Beneficiaries charged or convicted of causing member's death, Minn. Statutes 2025 356.406
Bylaws, Minn. Statutes 2025 424A.02
Definitions, Minn. Statutes 2025 356.406, 424A.001
Payment authorization, Minn. Statutes 2025 424A.05
Supplemental benefits, Minn. Statutes 2025 424A.10
Trusts, Minn. Statutes 2025 424A.02
Theft or embezzlement from, reporting by employees, Minn. Statutes 2025 609.456
Transfer of assets from plan, duties, rights and obligations, Minn. Statutes 2025 353G.17
Treasurers, duties, Minn. Statutes 2025 424A.05, 424A.06
Unfunded actuarial accrued liability, Minn. Statutes 2025 424A.093
Uniformed service credit, provision for, Minn. Statutes 2025 424A.003, 424A.021
Violations and penalties
Bylaws, copies of amendments, failure to file, Minn. Statutes 2025 424A.02
Investment reporting, noncompliance, Minn. Statutes 2025 356.219
State aid, disqualification, Minn. Statutes 2025 424A.02, 424A.03, 424A.091
Waivers, inactive members, service credit, Minn. Statutes 2025 424A.02