LOCAL FIREFIGHTER RELIEF ASSOCIATIONS

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

Accounting and bookkeeping, refund repayments, Minn. Statutes 2023 356.441

Accumulated contributions

Abandoned amounts, disposition, Minn. Statutes 2023 356.65

Refunds, see same under this topic

Actuarial valuations

Additional requirements, Minn. Statutes 2023 356.216

Alternative valuations, Minn. Statutes 2023 356.23

Legislature, rights, Minn. Statutes 2023 356.22

Present value, single life annuity, rate conversion to, Minn. Statutes 2023 356.635

Supplemental actuarial valuations, Minn. Statutes 2023 356.23

Age of retirement, mandatory retirement age, Minn. Statutes 2023 423.075, 423.076

Amortization state aid, Minn. Statutes 2023 423A.02

Annuities, see Service pensions under this topic

Applicable service, Minn. Statutes 2023 353.01

Attachment, service pensions or benefits, exemption, Minn. Statutes 2023 550.37

Audits and examinations

Evidence of wrongdoing, reports, Minn. Statutes 2023 6.67

Generally, Minn. Statutes 2023 6.495

Beneficiaries, payments to, benefit distribution upon plan termination, Minn. Statutes 2023 356.001

Benefits

Abandoned amounts, disposition, Minn. Statutes 2023 356.65

Attachment exemptions, Minn. Statutes 2023 550.37

Consolidation accounts, Minn. Statutes 2023 353.659

Creditors remedies, use prohibited, Minn. Statutes 2023 550.37

Debts owed to state, setoff exclusion, Minn. Statutes 2023 16D.16

Definitions, Minn. Statutes 2023 356.635

Disability benefits, see same under this topic

Distribution, notice, Minn. Statutes 2023 356.001

Eligible rollover distributions, Minn. Statutes 2023 356.635

First class cities relief associations, Minn. Statutes 2023 297I.10, 423.075

Garnishment, exemption, Minn. Statutes 2023 550.37

Internal Revenue Code compliance, Minn. Statutes 2023 356.635

Members' nonforfeitable interest, Minn. Statutes 2023 356.001

Personal property taxes, delinquent taxes, liens or levies for, exemptions, Minn. Statutes 2023 277.20, 277.21

Present value, single life annuity, rate conversion to, Minn. Statutes 2023 356.635

Survivor benefits, see same under this topic

Termination of plan or fund, procedures, Minn. Statutes 2023 356.001

Bloomington, see BLOOMINGTON FIREFIGHTERS RELIEF ASSOCIATION

Bylaws, first class cities relief associations, Minn. Statutes 2023 297I.10, 423.075

Compensation and salaries, definitions, Minn. Statutes 2023 353.01

Consolidation accounts

Amortization state aid requirements, Minn. Statutes 2023 423A.02

Definitions, Minn. Statutes 2023 353.01

Generally, Minn. Statutes 2023 353.665

Refunds, see same under this topic

Contributions to more than one public retirement plan, Minn. Statutes 2023 353.01

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 2023 550.37

Custodian bank accounts, establishment, Minn. Statutes 2023 356.001

Data, access, marriage dissolution, Minn. Statutes 2023 356.49

Deferred compensation, see STATE DEFERRED COMPENSATION PLAN

Definitions

Fire state aid, Minn. Statutes 2023 477B.01

Internal Revenue Code compliance, Minn. Statutes 2023 356.635

Public employees police and fire fund, Minn. Statutes 2023 353.01

Dependent children, benefits, Minn. Statutes 2023 356.87

Disability benefits

First class cities relief associations, Minn. Statutes 2023 297I.10, 423.075

Health insurance premiums, withholding, Minn. Statutes 2023 356.87

Minneapolis firefighters, see PUBLIC EMPLOYEES POLICE AND FIRE FUND

Dissolution of marriage, retirement benefits or rights, information regarding, Minn. Statutes 2023 356.49

Donations, authority to accept, Minn. Statutes 2023 356.631

Employee contributions, see Member contributions under this topic

Employer contributions, Minn. Statutes 2023 353.28, 353G.08

Employing units, see Municipalities under this topic

Financial reports, alternative reports, Minn. Statutes 2023 356.23

First class cities relief associations

Mandatory retirement age, Minn. Statutes 2023 423.075

Special fund, deposits to, Minn. Statutes 2023 297I.10

Former members, marriage dissolution actions, information, Minn. Statutes 2023 356.49

Funds and accounts

Consolidation accounts, see same under this topic

Custodian bank accounts, Minn. Statutes 2023 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 2023 609.456

Gambling licenses, see Organizations under GAMBLING

Garnishment, service pensions or benefits, exemption, Minn. Statutes 2023 550.37

General fund, credits to, abandoned contributions, annuities, or benefits, Minn. Statutes 2023 356.65

Gifts and bequests, authority to accept, Minn. Statutes 2023 356.631

Governmental subdivisions, duties, see Municipalities under this topic

Insurance, public employees program, Minn. Statutes 2023 356.87

Interest rates, postretirement adjustments, Minn. Statutes 2023 423A.02

Liability, see Unfunded actuarial accrued liability under this topic

Life insurance death benefits, authority to accept, Minn. Statutes 2023 356.631

Mail and mailing, benefit distribution notice, Minn. Statutes 2023 356.001

Meetings, see OPEN MEETING LAW

Member contributions

Employers, pick up after 1982, Minn. Statutes 2023 356.62

Generally, Minn. Statutes 2023 356.62

Municipal contributions, Minn. Statutes 2023 353G.08

Members

Contributions, see Member contributions under this topic

First class cities relief associations, Minn. Statutes 2023 297I.10, 423.075

Marriage dissolution actions, information requirements, Minn. Statutes 2023 356.49

Payments to, benefit distribution upon plan termination, Minn. Statutes 2023 356.001

Proof of death, notice, Minn. Statutes 2023 356.001

Public employees police and fire fund, coverage restrictions, Minn. Statutes 2023 353.01

Public Employees Retirement Association, coverage restrictions, Minn. Statutes 2023 353.01

Reports received, member contribution pick ups, Minn. Statutes 2023 356.62

Mergers, see Organizations under GAMBLING

Military service credit, Internal Revenue Code compliance, Minn. Statutes 2023 356.635

Minneapolis, see PUBLIC EMPLOYEES POLICE AND FIRE FUND

Minnesota Area Relief Association Coalition, payments to, volunteer firefighter relief associations, Minn. Statutes 2023 424A.05

Municipal contributions

Failure to pay, collection process, Minn. Statutes 2023 353.28

Minimum obligation, Minn. Statutes 2023 353G.08

Municipalities

Amortization state aid, Minn. Statutes 2023 423A.02

Certifying to, Minn. Statutes 2023 353.28

Contributions, Minn. Statutes 2023 353.28, 353G.08

Property taxes, Minn. Statutes 2023 366.27, 412.251

Reports given, Minn. Statutes 2023 356.62

State aid, see same under this topic

Normal retirement annuities, see Service pensions under this topic

Payments by

Allowable expenses, Minn. Statutes 2023 356.001

Benefit distribution upon plan termination, Minn. Statutes 2023 356.001

Health insurance premiums, Minn. Statutes 2023 356.87

Payments to

Health insurance, administrative expenses, Minn. Statutes 2023 356.87

Insurance taxes, revenues and surcharges, Minn. Statutes 2023 297I.10

State aid, see same under this topic

Prior service credit, purchases

Post-July 1, 2004, Minn. Statutes 2023 356.551

Strike periods, Minn. Statutes 2023 356.195

Property taxes

Statutory cities, levies, Minn. Statutes 2023 412.251

Town boards, duties, Minn. Statutes 2023 366.27

Towns, levies, Minn. Statutes 2023 366.27

Public employees insurance program, Minn. Statutes 2023 356.87

Public funds, depositories, see Public funds under DEPOSITORIES

Purpose, Minn. Statutes 2023 356.001

Refunds, repayment to, Minn. Statutes 2023 356.441

Reports given

Financial reports, see same under this topic

Marriage dissolution actions, pension benefits or rights, Minn. Statutes 2023 356.49

Revenue commissioner, financial compliance, Minn. Statutes 2023 6.495

Reserves, actuarial valuations, Minn. Statutes 2023 356.216

Retirement annuities, see Service pensions under this topic

Service pensions

Abandoned amounts, disposition, Minn. Statutes 2023 356.65

Attachment, exemption, Minn. Statutes 2023 550.37

Creditors remedies, use prohibited, Minn. Statutes 2023 550.37

Debts owed to state, setoff exclusion, Minn. Statutes 2023 16D.16

Fire state aid, Minn. Statutes 2023 477B.02

First class cities relief associations, Minn. Statutes 2023 297I.10, 423.075

Garnishment, exemption, Minn. Statutes 2023 550.37

Health insurance premiums, withholding, Minn. Statutes 2023 356.87

Qualified annuities, using for refund repayments, Minn. Statutes 2023 356.441

Social Security benefits, exclusion, Minn. Statutes 2023 355.07

Special fund, Minn. Statutes 2023 423A.02

State aid

Allocation, Minn. Statutes 2023 477B.041

Amortization state aid, Minn. Statutes 2023 423A.02

Amount, Minn. Statutes 2023 353.28, 477B.03

Certification, Minn. Statutes 2023 477B.02, 477B.03

Cities, fire state aid, Minn. Statutes 2023 477B.01 to 477B.05

Definitions, Minn. Statutes 2023 477B.01, 477B.041

Generally, Minn. Statutes 2023 423A.022

Joint powers entity, Minn. Statutes 2023 477B.01 to 477B.05

Qualifications, Minn. Statutes 2023 477B.02

Towns, fire state aid, Minn. Statutes 2023 477B.01 to 477B.05

Survivor benefits, health insurance premiums, withholding, Minn. Statutes 2023 356.87

Termination of local relief associations, Minn. Statutes 2023 356.001

Theft or embezzlement from, reporting by employees, Minn. Statutes 2023 609.456

Unfunded actuarial accrued liability

Actuarial valuations, Minn. Statutes 2023 356.22

Allocations from excess police state-aid holding account, Minn. Statutes 2023 423A.02

Amortization state aid, effect on eligibility, Minn. Statutes 2023 423A.02

Virginia, see VIRGINIA FIREFIGHTERS RELIEF ASSOCIATION