STATEWIDE VOLUNTEER FIREFIGHTER PLAN

Accounting and bookkeeping

Financial and actuarial reporting practices, Minn. Statutes 2026 356.20

Investment earnings and losses, Minn. Statutes 2026 353G.082

Actuarial valuations

Defined contribution plan conversion, present value of annuities, Minn. Statutes 2026 353G.19

Financial reporting, Minn. Statutes 2026 356.20

Investment Board powers, Minn. Statutes 2026 353G.02

Lump-sum division, Minn. Statutes 2026 353G.01

Monthly division, Minn. Statutes 2026 353G.02

Actuaries, duties, Minn. Statutes 2026 353G.08

Advisory board, Minn. Statutes 2026 353G.01, 353G.03

Age of retirement, normal retirement age, Minn. Statutes 2026 353G.01

Ancillary benefits, Minn. Statutes 2026 353G.11, 353G.114

Annuities

Defined contribution plan conversion, Minn. Statutes 2026 353G.19

Exemption from process, Minn. Statutes 2026 353G.16

Attorney general, duties, Minn. Statutes 2026 353G.02

Audits and examinations

Actuarial valuations, Minn. Statutes 2026 353G.02

Reporting, Minn. Statutes 2026 356.20

Benefits, Minn. Statutes 2026 353G.09, 353G.11, 353G.16, 353G.17, 356.612, 356.633, 356.635, 356.638

Cash flow funding requirement, Minn. Statutes 2026 353G.08

Death of participant, required minimum distributions, Minn. Statutes 2026 356.635

Deferred service pensions, Minn. Statutes 2026 353G.09, 353G.10

Defined benefit plan

Assets, Minn. Statutes 2026 353G.01

Lump-sum division, supplemental benefits, Minn. Statutes 2026 353G.114

Monthly benefit division, Minn. Statutes 2026 353G.11

Selection of plan, Minn. Statutes 2026 353G.05

Defined contribution plan

Assets, Minn. Statutes 2026 353G.01

Conversion to, Minn. Statutes 2026 353G.19

Funding, Minn. Statutes 2026 353G.082

Required minimum distributions, death of participant, Minn. Statutes 2026 356.635

Retirement before normal age, Minn. Statutes 2026 353G.10

Selection of plan, Minn. Statutes 2026 353G.05

Survivor benefits, Minn. Statutes 2026 353G.12

Definitions, Minn. Statutes 2026 353G.01, 353G.18

Disability benefits, Minn. Statutes 2026 353G.115

Disbursements, Minn. Statutes 2026 353G.08, 353G.085

Disclosure, financial reporting requirements, Minn. Statutes 2026 356.20

Disestablishment, prior volunteer firefighter's relief association special funds, Minn. Statutes 2026 353G.06

Distributions

Annuities, defined contribution plan conversion, Minn. Statutes 2026 353G.19

Direct rollovers, Minn. Statutes 2026 356.633

Distributions, firefighter options, Minn. Statutes 2026 353G.14

Donations, authority to accept, Minn. Statutes 2026 356.648

Early separation, Minn. Statutes 2026 353G.10

Election of coverage, Minn. Statutes 2026 353G.05

Eligibility for benefits, Minn. Statutes 2026 353G.09

Financial reports, generally, Minn. Statutes 2026 356.20

Fire department accounts

Assets, Minn. Statutes 2026 353G.01

Establishment, Minn. Statutes 2026 353G.082

Transfers, Minn. Statutes 2026 353G.17

Fire protection special taxing districts, Minn. Statutes 2026 144F.01

Forfeitures, Minn. Statutes 2026 356.614

Funding requirements, Minn. Statutes 2026 353G.08

Generally, Minn. Statutes 2026 353G.02

Gifts and bequests, authority to accept, Minn. Statutes 2026 356.648

Individual accounts

Assets, Minn. Statutes 2026 353G.01

Establishment, Minn. Statutes 2026 353G.082

Individual retirement account transfers, Minn. Statutes 2026 353G.18

Information from municipalities and fire departments, Minn. Statutes 2026 353G.04

Interest rates, Minn. Statutes 2026 356.59

Internal Revenue Code compliance, Minn. Statutes 2026 356.611, 356.612

Invested assets review, monthly division, Minn. Statutes 2026 353G.05

Life insurance death benefits, authority to accept, Minn. Statutes 2026 356.648

Lump-sum division

Ancillary benefits, Minn. Statutes 2026 353G.11

Assets, Minn. Statutes 2026 353G.02

Benefit level, Minn. Statutes 2026 353G.11

Election of coverage, Minn. Statutes 2026 353G.05

Service pensions, Minn. Statutes 2026 353G.11

Transfer of assets to a relief association, Minn. Statutes 2026 353G.17

Member contributions, federal compensation limits, Minn. Statutes 2026 356.611

Members

Definitions, Minn. Statutes 2026 353G.01, 353G.05

Reports received, financial reports, Minn. Statutes 2026 356.20

Military service credit, Minn. Statutes 2026 356.638

Monthly division

Administration of plan, Minn. Statutes 2026 353G.02

Assets, Minn. Statutes 2026 353G.01

Cash flow funding requirements, Minn. Statutes 2026 353G.08

Election of coverage, Minn. Statutes 2026 353G.05

Funding requirements, Minn. Statutes 2026 353G.08

Survivor benefits, Minn. Statutes 2026 353G.12

Transfer of assets to a relief association, Minn. Statutes 2026 353G.17

Municipalities

Additional contributions, Minn. Statutes 2026 353G.08

Allocation agreements, Minn. Statutes 2026 477B.041

Definitions, Minn. Statutes 2026 353G.01

Electing coverage, Minn. Statutes 2026 353G.05

Information, providing, Minn. Statutes 2026 353G.04

Termination, Minn. Statutes 2026 353G.18

Normal retirement annuities, exemption from process, Minn. Statutes 2026 353G.16

Payments to, fire state aid, Minn. Statutes 2026 477B.04, 477B.041

Refunds, interest rates, Minn. Statutes 2026 356.59

Relief associations, other changes, Minn. Statutes 2026 353G.06

Reports given

Financial reports, Minn. Statutes 2026 356.20

Investment performance, Minn. Statutes 2026 6.496

Retirement benefit plan documents

Articles and bylaws defined as, Minn. Statutes 2026 353G.01

Modification, notice to PERA, Minn. Statutes 2026 353G.11

Service credit, Minn. Statutes 2026 353G.01, 353G.07, 353G.075

Service pensions, Minn. Statutes 2026 353G.09, 353G.11, 424A.02

State aid, fire state aid

Allocation, Minn. Statutes 2026 477B.041

Defined contribution plan, Minn. Statutes 2026 353G.082

Subpoenas, Minn. Statutes 2026 356.401

Successor in interest, Minn. Statutes 2026 353G.06

Supplemental benefits, Minn. Statutes 2026 353G.114

Supplemental investment fund, performance, Minn. Statutes 2026 6.496

Survivor benefits, Minn. Statutes 2026 353G.12, 353G.16

Termination of participation, Minn. Statutes 2026 353G.10, 353G.18

Transfer of assets

Coverage transfers, Minn. Statutes 2026 353G.05

Relief associations, Minn. Statutes 2026 353G.17

Vesting schedules, Minn. Statutes 2026 353G.05, 353G.09

Volunteer firefighter account

Forfeitures, Minn. Statutes 2026 353G.10

Investment, Minn. Statutes 2026 11A.17