Minnesota Legislature
Office of the Revisor of Statutes
2006 Minnesota Statutes Index (topics)
LOCAL FIREFIGHTER RELIEF ASSOCIATIONS
See also FIRE DEPARTMENTS; FIREFIGHTERS; PUBLIC EMPLOYEES POLICE AND FIRE FUND
Accountants, Minn. Statutes 2006 69.051
Accounting and bookkeeping
Consolidation accounts, Minn. Statutes 2006 353A.09
Refund repayments, Minn. Statutes 2006 356.441
Accumulated contributions
Abandoned amounts, disposition, Minn. Statutes 2006 356.65
Defined, Minn. Statutes 2006 353B.02
Refunds, see same under this topic
Active members, election of benefit coverage, Minn. Statutes 2006 353A.08
Actuarial valuations
Additional requirements, Minn. Statutes 2006 356.216
Alternative valuations, Minn. Statutes 2006 356.23
Consolidated accounts, reserves, Minn. Statutes 2006 353A.09
Financial requirements, Minn. Statutes 2006 69.77
Legislature, rights, Minn. Statutes 2006 356.22
Mortality tables, Minn. Statutes 2006 353A.09
Municipal contributions, additional amounts, Minn. Statutes 2006 353A.09
Pensions and retirement commission, duties, Minn. Statutes 2006 353A.05, 353A.09
Reports about, Minn. Statutes 2006 69.77, 353A.05
Special fund, Minn. Statutes 2006 69.77
Supplemental actuarial valuations, Minn. Statutes 2006 356.23
Voluntary consolidation, actions preliminary to, Minn. Statutes 2006 353A.05
Administration
City officials' powers, limitation, Minn. Statutes 2006 423A.10
Expenses, authorized expenses, Minn. Statutes 2006 69.80
Public Employees Retirement Association, duties, Minn. Statutes 2006 353B.04
Voluntary consolidation, transfer to Public Employees Retirement Association, Minn. Statutes 2006 353A.07
Age of retirement
Generally, Minn. Statutes 2006 353B.07
Mandatory retirement age, Minn. Statutes 2006 423.075, 423.076
Postretirement adjustments, certain members, Minn. Statutes 2006 423A.01
Amortization state aid
Additional amortization state aid, Minn. Statutes 2006 69.021, 423A.02
Generally, Minn. Statutes 2006 423A.02
Annual funding requirements, shortfall, Minn. Statutes 2006 69.041
Annuities, see Service pensions under this topic
Appeals, disability benefits, denial, Minn. Statutes 2006 353B.08
Applicable service, Minn. Statutes 2006 353.01
Appropriations to
Local relief association consolidation accounts, Minn. Statutes 2006 353B.05
State aid, Minn. Statutes 2006 69.031
Articles of incorporation, amendments
After voluntary consolidation, Minn. Statutes 2006 353A.07
Municipal ratification, Minn. Statutes 2006 69.77
Retired members, Minn. Statutes 2006 423A.07
Assets
Definitions, Minn. Statutes 2006 353A.02
Public Employees Retirement Association, duties, Minn. Statutes 2006 353A.07
Reserves, transfer to postretirement investment fund, Minn. Statutes 2006 353A.09
Voluntary consolidation, transfer to PERA, Minn. Statutes 2006 353A.07
Assignments, service pensions or benefits, Minn. Statutes 2006 423A.16
Attachment, service pensions or benefits
Exemption, Minn. Statutes 2006 423A.16, 550.37
Auditors, Minn. Statutes 2006 69.051
Audits and examinations
Costs, payment, Minn. Statutes 2006 69.021
Financial reports, Minn. Statutes 2006 69.051
Generally, Minn. Statutes 2006 6.495
Malfeasance, misfeasance, or nonfeasance in office, notice, Minn. Statutes 2006 69.051
Records and record keeping, Minn. Statutes 2006 423A.21
Reports about, Minn. Statutes 2006 6.495, 423A.22
Beneficiaries
Defined, Minn. Statutes 2006 353A.02
Payments to, benefit distribution upon plan termination, Minn. Statutes 2006 356.001
Refunds, Minn. Statutes 2006 353A.081, 353A.10, 423A.18
Benefit counseling, Public Employees Retirement Association, duties, Minn. Statutes 2006 353A.08
Benefit plans
Alternative benefit increases, Minn. Statutes 2006 423A.05
Definitions, Minn. Statutes 2006 353A.02
Election of coverage, Minn. Statutes 2006 353A.08 to 353A.083
Modifications, Minn. Statutes 2006 423A.04, 423A.06
Benefits
Abandoned amounts, disposition, Minn. Statutes 2006 356.65
Alternative increases, Minn. Statutes 2006 423A.04, 423A.05
Attachment exemptions, Minn. Statutes 2006 423A.16, 550.37
Consolidation accounts, Minn. Statutes 2006 353.659
Creditors remedies, use prohibited, Minn. Statutes 2006 423A.16, 550.37
Debts owed to state, setoff exclusion, Minn. Statutes 2006 16D.16
Disability benefits, see same under this topic
Disputes regarding, Minn. Statutes 2006 353B.14
Eligible rollover distributions, Minn. Statutes 2006 356.635
First class cities relief associations, Minn. Statutes 2006 297I.10, 423.075
Garnishment, exemption, Minn. Statutes 2006 423A.16, 550.37
Generally, Minn. Statutes 2006 423A.16
Internal Revenue Code compliance, Minn. Statutes 2006 356.635
Members' nonforfeitable interest, Minn. Statutes 2006 356.001
Other coverage, Minn. Statutes 2006 353B.13
Personal property taxes, delinquent taxes, liens or levies for, exemptions, Minn. Statutes 2006 277.20, 277.21
Salary base, Minn. Statutes 2006 423A.01
Special benefit coverage, Minn. Statutes 2006 353A.02, 353A.08
Survivor benefits, see same under this topic
Termination of plan or fund, procedures, Minn. Statutes 2006 356.001
Bloomington, see BLOOMINGTON FIREFIGHTERS RELIEF ASSOCIATION
Boards of trustees
Appointments by, investment subcommittee, Minn. Statutes 2006 423A.21
Members, Minn. Statutes 2006 353A.07, 423A.01, 423A.07, 423A.21
Voluntary consolidation, Minn. Statutes 2006 353A.04
Bonds (officers and fiduciaries), reports about, Minn. Statutes 2006 423A.22
Breach of fiduciary duty
Local relief association consolidation, Minn. Statutes 2006 353A.07
Budgets, reports about, Minn. Statutes 2006 423A.22
Buybacks, Minn. Statutes 2006 353A.10
Bylaws
Access, Minn. Statutes 2006 423A.21
Amendments
After voluntary consolidation, Minn. Statutes 2006 353A.07
Municipal ratification, Minn. Statutes 2006 69.77
Reduced vesting, Minn. Statutes 2006 423A.19
Refunds, Minn. Statutes 2006 423A.18
Retired members, Minn. Statutes 2006 423A.07
Survivor benefits, Minn. Statutes 2006 423A.171
Data classification, Minn. Statutes 2006 423A.21
First class cities relief associations, Minn. Statutes 2006 297I.10, 423.075
Certificates and certification
Deficiencies, municipal minimum obligations, Minn. Statutes 2006 69.77
Funds for investment, Minn. Statutes 2006 69.77
State aid, Minn. Statutes 2006 69.011
Certified copies, bylaws, amendments, Minn. Statutes 2006 423A.171 to 423A.19
Chief administrative officer, municipalities
Certificates and certification, local relief association consolidation, Minn. Statutes 2006 353A.04, 353A.06
Defined, Minn. Statutes 2006 353A.02
Notice given, Minn. Statutes 2006 353A.04, 353A.06
Notice received, voluntary consolidation preliminary actions, completion, Minn. Statutes 2006 353A.05
Reports given, local relief association consolidation, data, Minn. Statutes 2006 353A.06
Reports received, local relief association consolidation, actuarial valuations, Minn. Statutes 2006 353A.05
Special benefit coverage, management duties, Minn. Statutes 2006 353A.08
Chief administrative officer, relief associations
Certificates and certification, Minn. Statutes 2006 353A.06, 353A.07
Definitions, Minn. Statutes 2006 353A.02
Duties, Minn. Statutes 2006 353A.05
Fiduciary duties, Minn. Statutes 2006 353A.07, 423A.21
Notice received, voluntary consolidation, Minn. Statutes 2006 353A.05, 353A.06
Reports given, local relief association consolidation, data, Minn. Statutes 2006 353A.06
Child support, income withholding, Minn. Statutes 2006 423A.16
Compensation and salaries
Definitions, Minn. Statutes 2006 353.01
Officers' salaries, authorized expenses, Minn. Statutes 2006 69.80
Salary base, Minn. Statutes 2006 353B.02, 423A.01
Consolidation, see Voluntary consolidation under this topic
Consolidation accounts
Actuarial valuations, Minn. Statutes 2006 353.665
Amortization state aid requirements, Minn. Statutes 2006 423A.02
Annual appropriations, Minn. Statutes 2006 353B.05
Credits to, Minn. Statutes 2006 353A.09
Defined, Minn. Statutes 2006 353A.02
Definitions, Minn. Statutes 2006 353.01
Disbursements, Minn. Statutes 2006 353B.05
Dissolution of account, transfer of funds to municipalities, Minn. Statutes 2006 353A.10
Establishment, Minn. Statutes 2006 353A.09
Investment of funds, Minn. Statutes 2006 353B.06
Member contributions, Minn. Statutes 2006 353B.05
Merger into public employees police and fire fund, Minn. Statutes 2006 353.665
Payments from, Minn. Statutes 2006 353A.09
Postretirement increases, automatic, refusal, Minn. Statutes 2006 353.271
Pre-1997 consolidations, Minn. Statutes 2006 353A.083
Pre-1999 consolidations, benefit changes, municipal approval, Minn. Statutes 2006 353A.083
Public Employees Retirement Association, duties, Minn. Statutes 2006 353A.09
Record keeping, Minn. Statutes 2006 353A.09
Refunds, see same under this topic
Reserves, transfer to postretirement investment fund, Minn. Statutes 2006 353A.09
Termination, Minn. Statutes 2006 353.665
Transfer of assets and liabilities, Minn. Statutes 2006 353.665
Contributions to more than one public retirement plan, Minn. Statutes 2006 353.01
Copies, fire departments, certification of existence, Minn. Statutes 2006 69.011
Costs, payment, voluntary consolidation, Minn. Statutes 2006 353A.07
Coverage by more than one system, see Portability with other retirement plans under this topic
Coverage by plan, Minn. Statutes 2006 353B.03, 353B.14
Covered employees
Defined, Minn. Statutes 2006 353B.02
Generally, see Members under this topic
Covered governmental entity, see Municipalities under this topic
Creditors remedies, service pensions or benefits
Use prohibited, Minn. Statutes 2006 423A.16, 550.37
Custodian bank accounts, establishment, Minn. Statutes 2006 356.001
Data, access, marriage dissolution, Minn. Statutes 2006 356.49
Decedents estates, refunds, Minn. Statutes 2006 423A.18
Deferred compensation, see STATE DEFERRED COMPENSATION PLAN
Deferred members
Defined, Minn. Statutes 2006 353A.02
Election of benefit coverage, Minn. Statutes 2006 353A.08
Deferred service pensions
Generally, Minn. Statutes 2006 353B.10
Postretirement benefit adjustments, Minn. Statutes 2006 353B.12
Postretirement interest rate adjustments, Minn. Statutes 2006 353A.08
Definitions
Local relief association benefit plans, Minn. Statutes 2006 353B.02
Local relief association consolidation, Minn. Statutes 2006 353A.02
Public employees police and fire fund, Minn. Statutes 2006 353.01
State aid, Minn. Statutes 2006 69.011
Dependent children
Election of benefit coverage, Minn. Statutes 2006 353A.081
Refunds, Minn. Statutes 2006 353A.10
Statements by, survivor benefits, waiver, Minn. Statutes 2006 353A.081
Surviving child benefit, Minn. Statutes 2006 353B.11, 353B.12, 423A.19
Survivor benefits, see same under this topic
Disability benefits
Accrual, Minn. Statutes 2006 353A.083, 353B.08
Amount, limitation, Minn. Statutes 2006 423A.06, 423A.14
Coverage, limitation, Minn. Statutes 2006 423A.11
Definitions, Minn. Statutes 2006 353B.02
Effect on existing recipients, Minn. Statutes 2006 423A.15
Eligibility, generally, Minn. Statutes 2006 423A.06
First class cities relief associations, Minn. Statutes 2006 297I.10, 423.075
Generally, Minn. Statutes 2006 353B.08
Less hazardous duty employment, Minn. Statutes 2006 423A.13
Minimum coverage, certain members, Minn. Statutes 2006 423A.06
Minneapolis Firefighters Relief Association, see MINNEAPOLIS FIREFIGHTERS RELIEF ASSOCIATION
Modifications, approval, Minn. Statutes 2006 423A.06
Offset to refunds, Minn. Statutes 2006 423A.18
Offsets from, Minn. Statutes 2006 353B.08, 423A.14
Postretirement adjustments, Minn. Statutes 2006 353A.08, 353B.12, 423A.06, 423A.11
Recomputing as service pensions, Minn. Statutes 2006 353B.08, 423A.11, 423A.14
Service credit during disability periods, Minn. Statutes 2006 423A.12
Termination of benefits, Minn. Statutes 2006 423A.11
Disbursements, Minn. Statutes 2006 353B.05
Disputes over benefit amounts or plan provisions, Minn. Statutes 2006 353B.14
Dissolution of marriage
Division of property, Minn. Statutes 2006 423A.16
Retirement benefits or rights, information regarding, Minn. Statutes 2006 356.49
Division of salaried and volunteer firefighters relief associations, Minn. Statutes 2006 353A.04
Duluth firefighters relief association
Defined as local firefighters relief association, Minn. Statutes 2006 353A.02
Effective date of consolidation, Minn. Statutes 2006 353A.02, 353A.06
Election of benefit coverage
Generally, Minn. Statutes 2006 353A.08, 353A.081
Public employees police and fire fund benefits, Minn. Statutes 2006 353A.08 to 353A.083
Employee contributions, see Member contributions under this topic
Employer contributions, see Municipal contributions under this topic
Employing units, see Municipalities under this topic
Estate taxes
Service pensions or benefits, exemption, Minn. Statutes 2006 423A.16
Exclusions from coverage
Volunteer firefighters, Minn. Statutes 2006 353A.02
Executions (creditors remedies)
Service pensions or benefits, exemption, Minn. Statutes 2006 423A.16
Fiduciaries
Breach of conduct or duties, Minn. Statutes 2006 353A.07
Duties, Minn. Statutes 2006 423A.21
Prohibited transactions, Minn. Statutes 2006 423A.21
Filing with
Financial reports, Minn. Statutes 2006 69.051
Refund applications, Minn. Statutes 2006 353A.10
Financial reports
Alternative reports, Minn. Statutes 2006 356.23
Requirements, generally, Minn. Statutes 2006 69.051, 423A.22
State aid, Minn. Statutes 2006 69.021
Financial requirements, Minn. Statutes 2006 69.77
First class cities relief associations
Mandatory retirement age, Minn. Statutes 2006 423.075
Special fund, deposits to, Minn. Statutes 2006 297I.10
Former members, marriage dissolution actions, information, Minn. Statutes 2006 356.49
Fraternal organization, functioning as, Minn. Statutes 2006 353A.07
Funds and accounts
Consolidation accounts, see same under this topic
Custodian bank accounts, Minn. Statutes 2006 356.001
General fund, see same under this topic
Special fund, see same under this topic
Trust funds, Minn. Statutes 2006 423A.01
Gambling licenses, see Organizations under GAMBLING
Garnishment, service pensions or benefits, exemption, Minn. Statutes 2006 423A.16, 550.37
General fund
Assets, investment, Minn. Statutes 2006 69.77
Credits to, abandoned contributions, annuities, or benefits, Minn. Statutes 2006 356.65
Establishment, continuation after voluntary consolidation, Minn. Statutes 2006 353A.07
Payments from, Minn. Statutes 2006 69.80
Reports about, Minn. Statutes 2006 69.051
Generally, Minn. Statutes 2006 353B.01
Governing board of a pension plan, see Boards of trustees under this topic
Governmental subdivisions, duties, see Municipalities under this topic
Hearings
Public hearing, defined, Minn. Statutes 2006 353A.02
Voluntary consolidation, Minn. Statutes 2006 353A.04
Insurance, public employees program, Minn. Statutes 2006 43A.316, 356.87
Interest rates
Municipal contributions, Minn. Statutes 2006 69.77, 353A.09
Postretirement adjustments, Minn. Statutes 2006 353A.08, 423A.02
Refunds, Minn. Statutes 2006 353A.10, 423A.18
State aid, unpaid amounts, Minn. Statutes 2006 69.031, 353.28
Investment of funds
Definitions, Minn. Statutes 2006 353A.02
Generally, Minn. Statutes 2006 69.77
Investment Board, duties, Minn. Statutes 2006 353A.05, 353B.06
Investment portfolio, review, Minn. Statutes 2006 353A.05
Liquidation of ineligible or inappropriate investments, Minn. Statutes 2006 353A.05
Local relief association consolidation accounts, Minn. Statutes 2006 353B.06
Reports about, Minn. Statutes 2006 423A.22
Voluntary consolidation, transfer to Public Employees Retirement Association, Minn. Statutes 2006 353A.07
Investment subcommittee
Members, appointment, Minn. Statutes 2006 423A.21
Layoffs, Minn. Statutes 2006 423A.20
Liabilities and obligations
Voluntary consolidation, transfer to PERA, Minn. Statutes 2006 353A.07
Liability, see Unfunded actuarial accrued liability under this topic
Mail and mailing, benefit distribution notice, Minn. Statutes 2006 356.001
Marriage after retirement
Effect on survivor benefits, Minn. Statutes 2006 423A.171
Meetings, see OPEN MEETING LAW
Member contributions
Application of law, Minn. Statutes 2006 356.62
Consolidated associations, Minn. Statutes 2006 353A.09, 353A.10, 353B.05
Definitions, Minn. Statutes 2006 356.62
Employers, pick up after 1982, Minn. Statutes 2006 356.62
Generally, Minn. Statutes 2006 69.77
Military service credit, Minn. Statutes 2006 353A.08
Municipal contributions, Minn. Statutes 2006 423A.01
Reports about, Minn. Statutes 2006 356.62
Members
Contributions, see Member contributions under this topic
Deferred members, Minn. Statutes 2006 353A.02, 353A.08
Definitions, Minn. Statutes 2006 353A.02
First class cities relief associations, Minn. Statutes 2006 297I.10, 423.075
Marriage dissolution actions, information requirements, Minn. Statutes 2006 356.49
Payments to, benefit distribution upon plan termination, Minn. Statutes 2006 356.001
Petitions by, Minn. Statutes 2006 353A.04
Proof of death, notice, Minn. Statutes 2006 356.001
Public employees police and fire fund, coverage restrictions, Minn. Statutes 2006 353.01
Public Employees Retirement Association, coverage restrictions, Minn. Statutes 2006 353.01
Reports about, Minn. Statutes 2006 353A.05
Reports received, member contribution pick ups, Minn. Statutes 2006 356.62
Mergers, see Organizations under GAMBLING
Military service credit
Internal Revenue Code compliance, Minn. Statutes 2006 356.635
Voluntary consolidation, Minn. Statutes 2006 353A.08
Minneapolis, see MINNEAPOLIS FIREFIGHTERS RELIEF ASSOCIATION
Minnesota Area Relief Association Coalition, payments to
Volunteer firefighter relief associations, Minn. Statutes 2006 424A.05
Minnesota Professional Firefighters Pension Council
Exclusion from definition of local firefighters relief association, Minn. Statutes 2006 353A.02
Municipal clerks
Bylaws, amendments, duties, Minn. Statutes 2006 423A.171 to 423A.19
Municipal contributions
Consolidated associations, Minn. Statutes 2006 353A.09, 353A.10
Failure to pay, collection process, Minn. Statutes 2006 353.28
Generally, Minn. Statutes 2006 69.77
Military service credit, Minn. Statutes 2006 353A.08
Minimum obligation, Minn. Statutes 2006 69.77, 423A.01
Reports about, Minn. Statutes 2006 423A.22
Municipalities
Administration, powers limitation, Minn. Statutes 2006 423A.10
Agreements, fire service, Minn. Statutes 2006 69.021
Amortization state aid, Minn. Statutes 2006 423A.02
Appointments by, boards of trustees, Minn. Statutes 2006 423A.21
Approvals by, Minn. Statutes 2006 423A.01, 423A.06, 423A.19
Budgets, Minn. Statutes 2006 69.77
Certifying to, Minn. Statutes 2006 353.28, 353A.09
Contributions, see Municipal contributions under this topic
Election to retain association, Minn. Statutes 2006 423A.01
Filing with, financial reports, Minn. Statutes 2006 69.021, 69.031
Less hazardous duty for disabled employees, Minn. Statutes 2006 423A.13
Payments by, minimum obligation, Minn. Statutes 2006 69.77
Payments to, state aid, Minn. Statutes 2006 69.021, 69.031
Property taxes, Minn. Statutes 2006 69.77, 366.27, 412.251
Reports given, Minn. Statutes 2006 69.051, 356.62
Reports received, financial reports, Minn. Statutes 2006 69.021, 423A.22
Resolutions by
Benefit plans, modifications, Minn. Statutes 2006 423A.04
Consolidation accounts, retention, Minn. Statutes 2006 353.665
Contribution rates, modifications, Minn. Statutes 2006 353A.09
Disability benefits, modifications, Minn. Statutes 2006 423A.06
Election to retain association, Minn. Statutes 2006 423A.01
Service pensions or benefits, alternative increases, Minn. Statutes 2006 423A.04
Special fund, receipts and disbursements, Minn. Statutes 2006 423A.22
State aid, see same under this topic
Transfer of funds, Minn. Statutes 2006 69.021, 69.031, 353A.10
Trust funds, Minn. Statutes 2006 423A.01
Workers' compensation, amounts payable, Minn. Statutes 2006 423A.14
Normal retirement annuities, see Service pensions under this topic
Notice given, benefit distribution, Minn. Statutes 2006 356.001
Officers, Minn. Statutes 2006 423A.21
Optional annuities, survivor benefits
Accrual, pre-1997 consolidation, Minn. Statutes 2006 353A.083
Other benefit coverage, Minn. Statutes 2006 353B.13
Payments by
Allowable expenses, Minn. Statutes 2006 356.001
Benefit distribution upon plan termination, Minn. Statutes 2006 356.001
Payments in lieu of deductions
Prohibitions, Minn. Statutes 2006 353A.08, 353A.10
Payments to
Health insurance, administrative expenses, Minn. Statutes 2006 356.87
Insurance taxes, revenues and surcharges, Minn. Statutes 2006 297I.05, 297I.10
State aid, see same under this topic
Payroll deductions
Generally, Minn. Statutes 2006 353A.09
Member contributions, Minn. Statutes 2006 69.77
Municipalities, duties, Minn. Statutes 2006 69.77, 353A.07
Petitions, voluntary consolidation, Minn. Statutes 2006 353A.04
Police and Firefighters' Relief Associations Guidelines Act, Minn. Statutes 2006 69.77
Policy of state, voluntary consolidation, Minn. Statutes 2006 353A.01
Portability with other retirement plans
Legislators retirement plan, exclusion, Minn. Statutes 2006 3A.12
Minneapolis Employees Retirement Fund, exclusion, Minn. Statutes 2006 422A.16
Minnesota State Retirement System, exclusion, Minn. Statutes 2006 352.72
Public Employees Retirement Association, exclusion, Minn. Statutes 2006 353.71
State Patrol retirement fund, exclusion, Minn. Statutes 2006 352B.30
Teachers retirement, Saint Paul and Duluth, exclusion, Minn. Statutes 2006 354A.39
Teachers Retirement Association, exclusion, Minn. Statutes 2006 354.60
Postretirement adjustments
Automatic adjustments, certain members, Minn. Statutes 2006 423A.01
Disability benefits, Minn. Statutes 2006 423A.06, 423A.11
Election of benefit coverage, effect, Minn. Statutes 2006 353A.08
Generally, Minn. Statutes 2006 353B.12
Increases, back payments, Minn. Statutes 2006 353A.081
Interest rate, Minn. Statutes 2006 353A.08
Maximum percentage increases, Minn. Statutes 2006 423A.01
Reduced vesting service pensions and survivor benefits, Minn. Statutes 2006 423A.19, 423A.20
Salary base, Minn. Statutes 2006 423A.01
Postretirement investment fund
Participation, limitations, Minn. Statutes 2006 353.271, 353A.08, 353A.081
Prior service credit, purchases
Post-July 1, 2003, Minn. Statutes 2006 356.551
Prohibitions, Minn. Statutes 2006 353A.08, 353A.10
Strike periods, Minn. Statutes 2006 356.195
Property taxes
Levy reductions, application of other laws, Minn. Statutes 2006 69.77
Revenues, using for municipal contributions, Minn. Statutes 2006 69.77
Statutory cities, levies, Minn. Statutes 2006 412.251
Town boards, duties, Minn. Statutes 2006 366.27
Towns, levies, Minn. Statutes 2006 366.27
Public employees insurance program, Minn. Statutes 2006 43A.316, 356.87
Public funds, depositories, see Public funds under DEPOSITORIES
Purpose, Minn. Statutes 2006 356.001
Records and record keeping
Access, Minn. Statutes 2006 423A.21
Certified copies, Minn. Statutes 2006 353A.07
Consolidation accounts, Minn. Statutes 2006 353A.09
Data classification, Minn. Statutes 2006 423A.21
Voluntary consolidation, transfer to PERA, Minn. Statutes 2006 353A.07
Referendum, Minn. Statutes 2006 353A.02, 353A.04
Refunds
Amount, Minn. Statutes 2006 353B.09, 423A.18
Bylaws, amendments, Minn. Statutes 2006 423A.18
Decedents estates, Minn. Statutes 2006 423A.18
Entitlement, Minn. Statutes 2006 353B.09
Generally, Minn. Statutes 2006 353A.10
Interest rates, Minn. Statutes 2006 353A.10, 423A.18
Offset from service pension or disability payments, Minn. Statutes 2006 423A.18
Payment, Minn. Statutes 2006 423A.18
Repayment to, Minn. Statutes 2006 353A.10, 356.441
Survivor benefits, refund in lieu of, Minn. Statutes 2006 353A.081
Voluntary consolidation, military service contributions, Minn. Statutes 2006 353A.08
Remarriage, effect on survivor benefits, Minn. Statutes 2006 353B.11, 423A.17
Reports given
Actuarial valuations, Minn. Statutes 2006 69.77
Financial reports, see same under this topic
Financial requirements, Minn. Statutes 2006 69.77, 423A.22
Marriage dissolution actions, pension benefits or rights, Minn. Statutes 2006 356.49
Revenue commissioner, financial compliance, Minn. Statutes 2006 6.495
Voluntary consolidation actions, Minn. Statutes 2006 353A.06
Reserves
Actuarial valuations, Minn. Statutes 2006 356.216
Transfer to postretirement investment fund, Minn. Statutes 2006 353A.09
Retired members
Defined, Minn. Statutes 2006 353B.02
Election of benefit coverage, Minn. Statutes 2006 353A.08
Reemployment, effect on service pension, Minn. Statutes 2006 353B.07
Retirement annuities, see Service pensions under this topic
Retirement plan options, Minn. Statutes 2006 353A.08 to 353A.083
Saint Paul Fire Department Relief Association
Defined as local firefighters relief association, Minn. Statutes 2006 353A.02
Secretary, certificates and certification, voluntary consolidation, compliance with procedures, Minn. Statutes 2006 353A.04
Service credit
Disability periods, Minn. Statutes 2006 423A.12
Reduced vesting service pension, Minn. Statutes 2006 423A.19
Service pensions
Abandoned amounts, disposition, Minn. Statutes 2006 356.65
Accrual, Minn. Statutes 2006 353A.083, 353B.07
Additional annuities, certain members, Minn. Statutes 2006 423A.01
Age, verification, Minn. Statutes 2006 353B.07
Alternative benefit increases, Minn. Statutes 2006 423A.05
Alternative increases, Minn. Statutes 2006 423A.04
Amount, formula percentage rate, Minn. Statutes 2006 353B.07
Application for, Minn. Statutes 2006 353B.07
Attachment, exemption, Minn. Statutes 2006 423A.16, 550.37
Creditors remedies, use prohibited, Minn. Statutes 2006 423A.16, 550.37
Debts owed to state, setoff exclusion, Minn. Statutes 2006 16D.16
Deferred pensions, Minn. Statutes 2006 353A.08, 353B.10, 353B.12
Disability benefits recomputed as, Minn. Statutes 2006 353B.08, 423A.11
Election of benefit coverage, Minn. Statutes 2006 353A.08
First class cities relief associations, Minn. Statutes 2006 297I.10, 423.075
Garnishment, exemption, Minn. Statutes 2006 423A.16, 550.37
Generally, Minn. Statutes 2006 423A.16
Offset to refunds, Minn. Statutes 2006 423A.18
Payment, generally, Minn. Statutes 2006 353B.07
Postretirement adjustments
Election of benefit coverage, effect, Minn. Statutes 2006 353A.08
Generally, Minn. Statutes 2006 353B.12
Reduced vesting service pensions, Minn. Statutes 2006 423A.19, 423A.20
Qualified annuities, using for refund repayments, Minn. Statutes 2006 356.441
Reduced vesting service pensions, Minn. Statutes 2006 423A.19, 423A.20
Reemployment of service pensioner, effect, Minn. Statutes 2006 353B.07
Salaried firefighters laid off, Minn. Statutes 2006 423A.20
Salary base, Minn. Statutes 2006 423A.01
Years of service, Minn. Statutes 2006 353B.07
Social Security benefits, exclusion, Minn. Statutes 2006 355.07
Special benefit coverage, Minn. Statutes 2006 353A.02, 353A.08
Special fund
Actuarial valuations, Minn. Statutes 2006 69.77
Assets, Minn. Statutes 2006 69.77, 353A.04, 423A.01
Authorized administrative expenses, Minn. Statutes 2006 69.80
Deposits to, Minn. Statutes 2006 69.77, 423A.02
Generally, Minn. Statutes 2006 423A.22
Records, Minn. Statutes 2006 423A.21
Reports about, Minn. Statutes 2006 69.051
Termination, Minn. Statutes 2006 353A.07
Unfunded accrued liability, amortization state aid, Minn. Statutes 2006 423A.02
Voluntary consolidation, transfer to Public Employees Retirement Association, Minn. Statutes 2006 353A.07
Spousal maintenance, income withholding, Minn. Statutes 2006 423A.16
State aid
Amortization state aid, Minn. Statutes 2006 423A.02
Amount, Minn. Statutes 2006 69.021, 69.031, 353.28
Appeals, Minn. Statutes 2006 69.021
Appropriations for, Minn. Statutes 2006 69.031
Certification, Minn. Statutes 2006 69.011
Consolidated associations, allocation, Minn. Statutes 2006 353A.10
Delayed payments, Minn. Statutes 2006 69.031
Disbursement, Minn. Statutes 2006 69.031, 423A.01
Disqualification, Minn. Statutes 2006 69.011, 69.051, 69.77
Failure to file certification, penalty, Minn. Statutes 2006 69.011
First class cities, use of funds, Minn. Statutes 2006 423A.01
Municipal clerks, duties, Minn. Statutes 2006 69.011
Municipal contributions, using for, Minn. Statutes 2006 69.77
Municipal treasurers, duties, Minn. Statutes 2006 69.021, 69.031
Nonprofit firefighting corporations, Minn. Statutes 2006 69.774
Payment, procedures, Minn. Statutes 2006 69.021
Qualifications, Minn. Statutes 2006 69.011, 69.021, 69.051
Revenue Department, duties, Minn. Statutes 2006 69.021, 69.77
Rulemaking, Minn. Statutes 2006 69.011, 69.021
State auditor, duties, Minn. Statutes 2006 69.77
Supplementary amortization state aid, Minn. Statutes 2006 423A.02
Warrants for payment, issuance, Minn. Statutes 2006 69.031
Surviving spouses
Election of benefit coverage, Minn. Statutes 2006 353A.081
Refunds, Minn. Statutes 2006 353A.10
Statements by, survivor benefits, waiver, Minn. Statutes 2006 353A.081
Surviving spouse benefit, Minn. Statutes 2006 353B.11, 353B.12, 423A.19
Survivor benefits, see same under this topic
Survivor benefits
Bylaws, amendments, Minn. Statutes 2006 423A.171
Election of benefit coverage, Minn. Statutes 2006 353A.08, 353A.081
Increased benefits, accrual, back payment, Minn. Statutes 2006 353A.081
Marriage after retirement, Minn. Statutes 2006 423A.171
Maximum amount, Minn. Statutes 2006 353B.11, 353B.12
Member contributions, Minn. Statutes 2006 69.77
Optional annuities, accrual, pre-1997 consolidation, Minn. Statutes 2006 353A.083
Other death benefit coverage, Minn. Statutes 2006 353B.11
Postretirement adjustments, Minn. Statutes 2006 353A.08, 353A.081, 423A.19
Refund in lieu of, Minn. Statutes 2006 353A.081
Remarriage, effect, Minn. Statutes 2006 353B.11, 423A.17
Surviving child and surviving spouse benefits, Minn. Statutes 2006 353B.11, 353B.12, 423A.19
Waivers, Minn. Statutes 2006 353A.081
Termination of coverage, Minn. Statutes 2006 353B.03
Termination of local relief associations, Minn. Statutes 2006 356.001, 423A.01
Transfer of funds
Consolidation accounts, Minn. Statutes 2006 353A.09, 353A.10
Postretirement conversion requirements, Minn. Statutes 2006 356.431
Public employees police and fire fund and local relief association accounts, Minn. Statutes 2006 353A.09
Special fund assets, transfer to trust funds, Minn. Statutes 2006 423A.01
State aid, Minn. Statutes 2006 69.021, 69.031
Trust fund assets, reversion to municipalities, Minn. Statutes 2006 423A.01
Treasurers
Bond, Minn. Statutes 2006 69.051
Finance Department as ex officio treasurer, Minn. Statutes 2006 353B.06
Trust funds, Minn. Statutes 2006 423A.01
Trustees, see Boards of trustees under this topic
Unfunded actuarial accrued liability
Actuarial valuations, Minn. Statutes 2006 356.22
Allocations from excess police state-aid holding account, Minn. Statutes 2006 69.021, 423A.02
Amortization, excess municipal contributions, Minn. Statutes 2006 69.77
Amortization state aid, effect on eligibility, Minn. Statutes 2006 423A.02
Financial requirements, Minn. Statutes 2006 69.77
Vesting requirements
Bylaws, amendments, Minn. Statutes 2006 423A.19
Definitions, Minn. Statutes 2006 353B.02
Generally, Minn. Statutes 2006 353B.07
Reduced vesting, Minn. Statutes 2006 423A.19
Salaried firefighters laid off, Minn. Statutes 2006 423A.20
Service credit, Minn. Statutes 2006 423A.19
Virginia, see VIRGINIA FIREFIGHTERS RELIEF ASSOCIATION
Voluntary consolidation
Actuarial valuations, Minn. Statutes 2006 353A.05
Authorization, policy of state, Minn. Statutes 2006 353A.01
Division of volunteer and salaried firefighters relief associations, Minn. Statutes 2006 353A.04
Effective date, Minn. Statutes 2006 353A.02, 353A.06
Finalization of consolidation, Minn. Statutes 2006 353A.06
Generally, Minn. Statutes 2006 353A.07
Initiation procedure, Minn. Statutes 2006 353A.04
Membership referendum procedure, Minn. Statutes 2006 353A.04
Military service credit, contributions and refund, Minn. Statutes 2006 353A.08
Option, Minn. Statutes 2006 353A.03
Pensions and retirement commission, duties, Minn. Statutes 2006 353A.05
Public Employees Retirement Association, duties, Minn. Statutes 2006 353A.06
Reports about, Minn. Statutes 2006 353A.05, 353A.06
Savings clause, Minn. Statutes 2006 353A.01, 353A.10
Waivers, survivor benefits, Minn. Statutes 2006 353A.081
Workers' compensation, amounts payable
Notice received, Minn. Statutes 2006 423A.14