LOCAL FIREFIGHTER RELIEF ASSOCIATIONS

See also FIRE DEPARTMENTS; FIREFIGHTERS; PUBLIC EMPLOYEES POLICE AND FIRE FUND

Accountants, Minn. Statutes 2013 69.051

Accounting and bookkeeping, refund repayments, Minn. Statutes 2013 356.441

Accumulated contributions

Abandoned amounts, disposition, Minn. Statutes 2013 356.65

Refunds, see same under this topic

Actuarial valuations

Additional requirements, Minn. Statutes 2013 356.216

Alternative valuations, Minn. Statutes 2013 356.23

Legislature, rights, Minn. Statutes 2013 356.22

Supplemental actuarial valuations, Minn. Statutes 2013 356.23

Age of retirement, mandatory retirement age, Minn. Statutes 2013 423.075, 423.076

Amortization state aid

Additional amortization state aid, Minn. Statutes 2013 69.021, 423A.02

Generally, Minn. Statutes 2013 423A.02

Annual funding requirements, shortfall, Minn. Statutes 2013 69.041

Annuities, see Service pensions under this topic

Applicable service, Minn. Statutes 2013 353.01

Appropriations to, state aid, Minn. Statutes 2013 69.031

Attachment, service pensions or benefits, exemption, Minn. Statutes 2013 550.37

Auditors, Minn. Statutes 2013 69.051

Audits and examinations

Costs, payment, Minn. Statutes 2013 69.021

Evidence of wrongdoing, reports, Minn. Statutes 2013 6.67

Financial reports, Minn. Statutes 2013 69.051

Generally, Minn. Statutes 2013 6.495

Malfeasance, misfeasance, or nonfeasance in office, notice, Minn. Statutes 2013 69.051

Reports about, Minn. Statutes 2013 6.495

Beneficiaries, payments to, benefit distribution upon plan termination, Minn. Statutes 2013 356.001

Benefits

Abandoned amounts, disposition, Minn. Statutes 2013 356.65

Attachment exemptions, Minn. Statutes 2013 550.37

Consolidation accounts, Minn. Statutes 2013 353.659

Creditors remedies, use prohibited, Minn. Statutes 2013 550.37

Debts owed to state, setoff exclusion, Minn. Statutes 2013 16D.16

Disability benefits, see same under this topic

Distribution, notice, Minn. Statutes 2013 356.001

Eligible rollover distributions, Minn. Statutes 2013 356.635

First class cities relief associations, Minn. Statutes 2013 297I.10, 423.075

Garnishment, exemption, Minn. Statutes 2013 550.37

Internal Revenue Code compliance, Minn. Statutes 2013 356.635

Members' nonforfeitable interest, Minn. Statutes 2013 356.001

Personal property taxes, delinquent taxes, liens or levies for, exemptions, Minn. Statutes 2013 277.20, 277.21

Survivor benefits, see same under this topic

Termination of plan or fund, procedures, Minn. Statutes 2013 356.001

Bloomington, see BLOOMINGTON FIREFIGHTERS RELIEF ASSOCIATION

Bylaws, first class cities relief associations, Minn. Statutes 2013 297I.10, 423.075

Certificates and certification, state aid, Minn. Statutes 2013 69.011

Compensation and salaries, definitions, Minn. Statutes 2013 353.01

Consolidation accounts

Actuarial valuations, Minn. Statutes 2013 353.665

Amortization state aid requirements, Minn. Statutes 2013 423A.02

Definitions, Minn. Statutes 2013 353.01

Merger into public employees police and fire fund, Minn. Statutes 2013 353.665

Refunds, see same under this topic

Termination, Minn. Statutes 2013 353.665

Transfer of assets and liabilities, Minn. Statutes 2013 353.665

Contributions to more than one public retirement plan, Minn. Statutes 2013 353.01

Copies, fire departments, certification of existence, Minn. Statutes 2013 69.011

Coverage by more than one system, see Portability with other retirement plans under this topic

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 2013 550.37

Custodian bank accounts, establishment, Minn. Statutes 2013 356.001

Data, access, marriage dissolution, Minn. Statutes 2013 356.49

Deferred compensation, see STATE DEFERRED COMPENSATION PLAN

Definitions

Public employees police and fire fund, Minn. Statutes 2013 353.01

State aid, Minn. Statutes 2013 69.011

Dependent children, see Survivor benefits under this topic

Disability benefits

First class cities relief associations, Minn. Statutes 2013 297I.10, 423.075

Health insurance premiums, withholding, Minn. Statutes 2013 356.87

Minneapolis firefighters, see PUBLIC EMPLOYEES POLICE AND FIRE FUND

Dissolution of marriage, retirement benefits or rights, information regarding, Minn. Statutes 2013 356.49

Employee contributions, see Member contributions under this topic

Employer contributions, see Municipal contributions under this topic

Employing units, see Municipalities under this topic

Filing with, financial reports, Minn. Statutes 2013 69.051

Financial reports

Alternative reports, Minn. Statutes 2013 356.23

Requirements, generally, Minn. Statutes 2013 69.051

State aid, Minn. Statutes 2013 69.021

First class cities relief associations

Mandatory retirement age, Minn. Statutes 2013 423.075

Special fund, deposits to, Minn. Statutes 2013 297I.10

Former members, marriage dissolution actions, information, Minn. Statutes 2013 356.49

Funds and accounts

Consolidation accounts, see same under this topic

Custodian bank accounts, Minn. Statutes 2013 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 2013 609.456

Gambling licenses, see Organizations under GAMBLING

Garnishment, service pensions or benefits, exemption, Minn. Statutes 2013 550.37

General fund

Credits to, abandoned contributions, annuities, or benefits, Minn. Statutes 2013 356.65

Reports about, Minn. Statutes 2013 69.051

Governmental subdivisions, duties, see Municipalities under this topic

Insurance, public employees program, Minn. Statutes 2013 356.87

Interest rates

Postretirement adjustments, Minn. Statutes 2013 423A.02

State aid, unpaid amounts, Minn. Statutes 2013 69.031, 353.28

Liability, see Unfunded actuarial accrued liability under this topic

Mail and mailing, benefit distribution notice, Minn. Statutes 2013 356.001

Meetings, see OPEN MEETING LAW

Member contributions

Application of law, Minn. Statutes 2013 356.62

Definitions, Minn. Statutes 2013 356.62

Employers, pick up after 1982, Minn. Statutes 2013 356.62

Municipal contributions, Minn. Statutes 2013 353G.08

Reports about, Minn. Statutes 2013 356.62

Members

Contributions, see Member contributions under this topic

First class cities relief associations, Minn. Statutes 2013 297I.10, 423.075

Marriage dissolution actions, information requirements, Minn. Statutes 2013 356.49

Payments to, benefit distribution upon plan termination, Minn. Statutes 2013 356.001

Proof of death, notice, Minn. Statutes 2013 356.001

Public employees police and fire fund, coverage restrictions, Minn. Statutes 2013 353.01

Public Employees Retirement Association, coverage restrictions, Minn. Statutes 2013 353.01

Reports received, member contribution pick ups, Minn. Statutes 2013 356.62

Mergers, see Organizations under GAMBLING

Military service credit, Internal Revenue Code compliance, Minn. Statutes 2013 356.635

Minneapolis, see PUBLIC EMPLOYEES POLICE AND FIRE FUND

Minnesota Area Relief Association Coalition, payments to, volunteer firefighter relief associations, Minn. Statutes 2013 424A.05

Minnesota firetown premium report, Minn. Statutes 2013 69.011, 69.021

Municipal contributions

Failure to pay, collection process, Minn. Statutes 2013 353.28

Minimum obligation, Minn. Statutes 2013 353G.08

Municipalities

Agreements, fire service, Minn. Statutes 2013 69.021

Amortization state aid, Minn. Statutes 2013 423A.02

Certifying to, Minn. Statutes 2013 353.28

Contributions, see Municipal contributions under this topic

Filing with, financial reports, Minn. Statutes 2013 69.021, 69.031

Payments to, state aid, Minn. Statutes 2013 69.021, 69.031

Property taxes, Minn. Statutes 2013 366.27, 412.251

Reports given, Minn. Statutes 2013 69.051, 356.62

Reports received, financial reports, Minn. Statutes 2013 69.021

State aid, see same under this topic

Transfer of funds, Minn. Statutes 2013 69.021, 69.031

Normal retirement annuities, see Service pensions under this topic

Payments by

Allowable expenses, Minn. Statutes 2013 356.001

Benefit distribution upon plan termination, Minn. Statutes 2013 356.001

Health insurance premiums, Minn. Statutes 2013 356.87

Payments to

Health insurance, administrative expenses, Minn. Statutes 2013 356.87

Insurance taxes, revenues and surcharges, Minn. Statutes 2013 297I.10

State aid, see same under this topic

Portability with other retirement plans

Legislators retirement plan, exclusion, Minn. Statutes 2013 3A.12

Minnesota State Retirement System, exclusion, Minn. Statutes 2013 352.72

Public Employees Retirement Association, exclusion, Minn. Statutes 2013 353.71

State Patrol retirement fund, exclusion, Minn. Statutes 2013 352B.30

Teachers retirement, Saint Paul and Duluth, exclusion, Minn. Statutes 2013 354A.39

Teachers Retirement Association, exclusion, Minn. Statutes 2013 354.60

Prior service credit, purchases

Post-July 1, 2004, Minn. Statutes 2013 356.551

Strike periods, Minn. Statutes 2013 356.195

Property taxes

Statutory cities, levies, Minn. Statutes 2013 412.251

Town boards, duties, Minn. Statutes 2013 366.27

Towns, levies, Minn. Statutes 2013 366.27

Public employees insurance program, Minn. Statutes 2013 356.87

Public funds, depositories, see Public funds under DEPOSITORIES

Purpose, Minn. Statutes 2013 356.001

Refunds, repayment to, Minn. Statutes 2013 356.441

Reports given

Financial reports, see same under this topic

Marriage dissolution actions, pension benefits or rights, Minn. Statutes 2013 356.49

Revenue commissioner, financial compliance, Minn. Statutes 2013 6.495

Reserves, actuarial valuations, Minn. Statutes 2013 356.216

Retirement annuities, see Service pensions under this topic

Service pensions

Abandoned amounts, disposition, Minn. Statutes 2013 356.65

Attachment, exemption, Minn. Statutes 2013 550.37

Creditors remedies, use prohibited, Minn. Statutes 2013 550.37

Debts owed to state, setoff exclusion, Minn. Statutes 2013 16D.16

First class cities relief associations, Minn. Statutes 2013 297I.10, 423.075

Garnishment, exemption, Minn. Statutes 2013 550.37

Health insurance premiums, withholding, Minn. Statutes 2013 356.87

Qualified annuities, using for refund repayments, Minn. Statutes 2013 356.441

Social Security benefits, exclusion, Minn. Statutes 2013 355.07

Special fund

Deposits to, Minn. Statutes 2013 423A.02

Reports about, Minn. Statutes 2013 69.051

Unfunded accrued liability, amortization state aid, Minn. Statutes 2013 423A.02

State aid

Amortization state aid, Minn. Statutes 2013 423A.02

Amount, Minn. Statutes 2013 69.021, 69.031, 353.28

Appeals, Minn. Statutes 2013 69.021

Appropriations for, Minn. Statutes 2013 69.031

Certification, Minn. Statutes 2013 69.011

Delayed payments, Minn. Statutes 2013 69.031

Disbursement, Minn. Statutes 2013 69.031

Disqualification, Minn. Statutes 2013 69.011, 69.051

Failure to file certification, penalty, Minn. Statutes 2013 69.011

Municipal clerks, duties, Minn. Statutes 2013 69.011

Municipal treasurers, duties, Minn. Statutes 2013 69.021, 69.031

Payment, procedures, Minn. Statutes 2013 69.021, 423A.022

Qualifications, Minn. Statutes 2013 69.011, 69.021, 69.051

Revenue Department, duties, Minn. Statutes 2013 69.021

Rulemaking, Minn. Statutes 2013 69.011, 69.021

Supplementary amortization state aid, Minn. Statutes 2013 423A.022

Termination, Minn. Statutes 2013 423A.022

Warrants for payment, issuance, Minn. Statutes 2013 69.031

Surviving spouses, benefits, see Survivor benefits under this topic

Survivor benefits, health insurance premiums, withholding, Minn. Statutes 2013 356.87

Termination of local relief associations, Minn. Statutes 2013 356.001

Theft or embezzlement from, reporting by employees, Minn. Statutes 2013 609.456

Transfer of funds, state aid, Minn. Statutes 2013 69.021, 69.031

Treasurers, bond, Minn. Statutes 2013 69.051

Unfunded actuarial accrued liability

Actuarial valuations, Minn. Statutes 2013 356.22

Allocations from excess police state-aid holding account, Minn. Statutes 2013 69.021, 423A.02

Amortization state aid, effect on eligibility, Minn. Statutes 2013 423A.02

Virginia, see VIRGINIA FIREFIGHTERS RELIEF ASSOCIATION