VOLUNTEER FIREFIGHTER RELIEF ASSOCIATIONS

See also LOCAL FIREFIGHTER RELIEF ASSOCIATIONS; PUBLIC EMPLOYEES POLICE AND FIRE FUND

Accountants, qualifications, duties, Minn. Statutes 2004 69.051

Accounting and bookkeeping, Minn. Statutes 2004 356.20

Accumulated contributions

Abandoned amounts, disposition, Minn. Statutes 2004 356.65

Active service, resumption

Repayment of service pension, Minn. Statutes 2004 424A.02

Actuarial valuations

Bylaws or articles of incorporation, amendments, Minn. Statutes 2004 69.773

Financial reporting requirements, Minn. Statutes 2004 356.20

Interest rate assumptions, preretirement, postretirement, Minn. Statutes 2004 356.215

Special fund, Minn. Statutes 2004 69.773

Administration

Consolidating relief associations, transfers, Minn. Statutes 2004 424B.06

Costs, payment, Minn. Statutes 2004 424A.05

Age of retirement, Minn. Statutes 2004 424A.02

Ancillary benefits, Minn. Statutes 2004 424A.02

Annual funding requirements, shortfall, Minn. Statutes 2004 69.041

Annuities, see Service pensions under this topic

Appeals, state aid disqualification, Minn. Statutes 2004 424A.02

Application of law

Articles of incorporation, amendments, Minn. Statutes 2004 317A.823

Deferred service pensions, Minn. Statutes 2004 424A.02

Exemptions, Minn. Statutes 2004 69.776

Financing Guidelines Act, Minn. Statutes 2004 69.771 to 69.774

Generally, Minn. Statutes 2004 424A.09

Lump sum service pensions, Minn. Statutes 2004 69.772, 69.773

Service credit, Minn. Statutes 2004 424A.02

Service pensions, Minn. Statutes 2004 424A.03

Successor organizations, Minn. Statutes 2004 356.20

Appropriations to, withholding

Investment reporting noncompliance, Minn. Statutes 2004 356.219

Articles of incorporation

Amendments, Minn. Statutes 2004 69.772, 69.773, 317A.823

Annuity contract purchases, Minn. Statutes 2004 424A.02

Consolidating relief associations, Minn. Statutes 2004 424B.03

Service pensions, Minn. Statutes 2004 424A.02

Assets

Consolidating relief associations, transfers, Minn. Statutes 2004 424B.06

Definitions, Minn. Statutes 2004 356.219, 356.63

Interpretation of law, Minn. Statutes 2004 356.63

Service pensions, payment of, Minn. Statutes 2004 424A.02

Assignments, service pensions, Minn. Statutes 2004 424A.02

Attachment, service pensions, exemption, Minn. Statutes 2004 424A.02, 550.37

Auditors, qualifications, duties, Minn. Statutes 2004 69.051

Audits and examinations

Financial reports, Minn. Statutes 2004 69.051, 356.20

Reports, Minn. Statutes 2004 6.495, 6.72

Requirements, generally, Minn. Statutes 2004 6.495

Beneficiaries, payments to, Minn. Statutes 2004 424A.05

Benefit trust fund, dissolution without consolidation

Procedures, Minn. Statutes 2004 424B.20

Benefits

Abandoned amounts, disposition, Minn. Statutes 2004 356.65

Ancillary benefits, Minn. Statutes 2004 424A.02

Disability benefits, Minn. Statutes 2004 424A.02, 424A.05

Dissolution of marriage, division of property, Minn. Statutes 2004 424A.02

Eligible rollover distributions, Minn. Statutes 2004 356.635

Funeral benefits, Minn. Statutes 2004 424A.05

Internal Revenue Code compliance, Minn. Statutes 2004 356.635

Personal property taxes, delinquent taxes, liens or levies for, exemptions, Minn. Statutes 2004 277.20, 277.21

Spousal maintenance and child support, income withholding, Minn. Statutes 2004 424A.02

Supplemental benefits, Minn. Statutes 2004 424A.10

Survivor benefits, Minn. Statutes 2004 424A.001, 424A.02, 424A.05

Boards of trustees

Consolidating relief associations, Minn. Statutes 2004 424B.03, 424B.04

Ex officio members, Minn. Statutes 2004 424A.04

Fiduciary duties, Minn. Statutes 2004 424A.001, 424A.04

Members, officers, elections, terms of office, Minn. Statutes 2004 424A.04

Resolutions by, consolidation, Minn. Statutes 2004 424B.02

Bylaws

Access, Minn. Statutes 2004 424A.05

Amendments, Minn. Statutes 2004 69.772, 69.773, 424A.02

Annuity contract purchases, Minn. Statutes 2004 424A.02

Boards of trustees, members, Minn. Statutes 2004 424A.04

Consolidating relief associations, Minn. Statutes 2004 424B.03

Municipalities, approval, Minn. Statutes 2004 424A.02

Postretirement increases, Minn. Statutes 2004 424A.02

Service pensions, generally, Minn. Statutes 2004 424A.02

Survivor benefits, Minn. Statutes 2004 424A.02

Certificates and certification

Financial requirements, Minn. Statutes 2004 69.772, 69.773

Flexible service pension maximums, Minn. Statutes 2004 424A.02

Funds available for investment, Minn. Statutes 2004 69.775

Minimum municipal obligation, Minn. Statutes 2004 69.772, 69.773

Special fund, financial requirements, Minn. Statutes 2004 424A.02

Timing of reports, Minn. Statutes 2004 356.219

Child support, income withholding, Minn. Statutes 2004 424A.02

Combined service pensions, Minn. Statutes 2004 424A.02

Compensation and salaries, salary base, Minn. Statutes 2004 423A.01

Consolidations

Administrative expenses, Minn. Statutes 2004 424B.09

Authorized, Minn. Statutes 2004 424B.02

Definitions, Minn. Statutes 2004 424B.01

General expenses, payment, Minn. Statutes 2004 424B.09

General fund, Minn. Statutes 2004 424B.05, 424B.07, 424B.09

Governance of consolidating relief associations, Minn. Statutes 2004 424B.04

Minimum municipal obligations, allocation, Minn. Statutes 2004 424B.10

Prior relief associations, termination, Minn. Statutes 2004 424B.08

Procedures, Minn. Statutes 2004 424B.02

Service pensions, Minn. Statutes 2004 424B.10

Special fund, Minn. Statutes 2004 424B.05, 424B.06, 424B.09

Subsequent relief associations, Minn. Statutes 2004 424B.01, 424B.03

Transfers of administration, records, assets, and liabilities, Minn. Statutes 2004 424B.06

Consultants, hiring or contracting with, Minn. Statutes 2004 424A.04

Copies, bylaws, amendments, failure to file, Minn. Statutes 2004 424A.02

Corporate registration, Minn. Statutes 2004 317A.823

Costs, payment, administrative expenses, Minn. Statutes 2004 424A.05

Creditors remedies, service pensions

Use prohibited, Minn. Statutes 2004 424A.02, 550.37

Dedicated fund, Minn. Statutes 2004 356.63

Deferred members, accrued liability, determination, Minn. Statutes 2004 69.772

Deferred service pensions, Minn. Statutes 2004 424A.02

Defined contribution lump sum service pensions, Minn. Statutes 2004 424A.02

Definitions

Dissolutions, Minn. Statutes 2004 424B.01

Generally, Minn. Statutes 2004 424A.001, 424A.02

Loss of survivor benefits, Minn. Statutes 2004 356.406

Retirement annuity application procedure, Minn. Statutes 2004 356.46

Supplemental benefits, Minn. Statutes 2004 424A.10

Disability benefits

Definitions, Minn. Statutes 2004 356.46

Former members, Minn. Statutes 2004 424A.02

Inactive members, payment to, Minn. Statutes 2004 424A.02

Payment authorization, Minn. Statutes 2004 424A.05

Disclosure, financial reporting requirements, Minn. Statutes 2004 356.20

Dissolution of marriage

Division of property, Minn. Statutes 2004 424A.02

Dissolutions

Annuity purchases, Minn. Statutes 2004 424B.21

Definitions, Minn. Statutes 2004 424B.01

Dissolution without consolidation, procedures, Minn. Statutes 2004 424B.20

District firefighter relief associations, Minn. Statutes 2004 424A.02

Division from salaried firefighter relief associations, Minn. Statutes 2004 353A.04

Early retirement, reduced service pensions, Minn. Statutes 2004 424A.02

Establishment, Minn. Statutes 2004 356.25

Estate taxes, service pensions, exemption, Minn. Statutes 2004 424A.02

Exclusions from coverage, Minn. Statutes 2004 424A.01

Execution (creditors remedies)

Service pensions, exemption, Minn. Statutes 2004 424A.02

Fees, dues, and assessments

Payment authorization, Minn. Statutes 2004 424A.05

Fiduciary duties, Minn. Statutes 2004 424A.001, 424A.04

Filing with

Consolidation resolutions, Minn. Statutes 2004 424B.02

Financial reports, Minn. Statutes 2004 69.051

Lump sum service pensions, applications for installment payments, Minn. Statutes 2004 424A.02

Financial reports

Filing in lieu of corporate registration, Minn. Statutes 2004 317A.823

Requirements, generally, Minn. Statutes 2004 69.051, 356.20

Financial requirements, Minn. Statutes 2004 69.772, 69.773

Financing Guidelines Act, Minn. Statutes 2004 69.771 to 69.776

Fire departments

Boards of trustees, Minn. Statutes 2004 424A.04

Defined, Minn. Statutes 2004 424A.001

Fire state aid special account, Minn. Statutes 2004 69.031, 424A.08

Funds and accounts

Consolidating relief associations, Minn. Statutes 2004 424B.01 to 424B.10

Dedicated fund, Minn. Statutes 2004 356.63

Defined contribution lump sum service pensions, Minn. Statutes 2004 424A.02

Fire state aid special account, Minn. Statutes 2004 69.031, 424A.08

General fund, see same under this topic

Special fund, see same under this topic

Funeral benefits, payment authorization, Minn. Statutes 2004 424A.05

Gambling licenses, see Organizations under GAMBLING

Garnishment, service pensions

Exemption, Minn. Statutes 2004 424A.02, 550.37

General fund

Assets, investment, Minn. Statutes 2004 69.775

Consolidating relief associations, Minn. Statutes 2004 424B.05, 424B.07, 424B.09

Credits to, abandoned contributions, annuities, or benefits, Minn. Statutes 2004 356.65

Reports about, Minn. Statutes 2004 69.051

Requirements, generally, Minn. Statutes 2004 424A.06

Hearings, consolidations, Minn. Statutes 2004 424B.02

Incorporation, new relief associations

Following consolidation, Minn. Statutes 2004 424B.03

Interest rates, lump sum service pensions

Installment payments, Minn. Statutes 2004 69.772, 424A.02

Interpretation of law, assets, investments, Minn. Statutes 2004 356.63

Investment of funds

Authorized investments, Minn. Statutes 2004 69.775

Boards of directors, duties, Minn. Statutes 2004 69.775

Fully invested, defined, Minn. Statutes 2004 356.219

General fund assets, Minn. Statutes 2004 69.775, 424A.06

Income, crediting to special fund, Minn. Statutes 2004 69.772

Interpretation of law, Minn. Statutes 2004 356.63

Investment agencies, appointment, Minn. Statutes 2004 69.775

Investment Board, duties, Minn. Statutes 2004 424A.06

Policy statement, Minn. Statutes 2004 356.219

Reports about, Minn. Statutes 2004 356.219

Special fund assets, Minn. Statutes 2004 69.775, 424A.05

Legal obligations, nonbenefit legal obligations

Dissolution without consolidation, Minn. Statutes 2004 424B.20

Liability

Consolidating relief associations, transfers, Minn. Statutes 2004 424B.06

Unfunded actuarial accrued liability, Minn. Statutes 2004 69.773

Lists, associations complying with financial reporting, Minn. Statutes 2004 69.051

Lump sum service pensions

Amount, computation, Minn. Statutes 2004 424A.02

Application for, Minn. Statutes 2004 424A.02

Application of law, Minn. Statutes 2004 69.772, 69.773

Commerce Department, duties, Minn. Statutes 2004 424A.02

Defined contribution lump sum service pensions, Minn. Statutes 2004 424A.02

Direct transfer to individual retirement accounts, Minn. Statutes 2004 424A.02

Income tax exclusion, supplemental benefits in lieu of, Minn. Statutes 2004 424A.10

Installment payments, Minn. Statutes 2004 69.772, 424A.02

Interest rates, Minn. Statutes 2004 69.772, 424A.02

Irrevocable election, Minn. Statutes 2004 424A.02

Maximum amount, Minn. Statutes 2004 424A.02

Nonprofit firefighting corporations, Minn. Statutes 2004 69.774

Qualified recipient, defined, Minn. Statutes 2004 424A.10

Special fund, Minn. Statutes 2004 69.772

Supplemental benefits, entitlement, Minn. Statutes 2004 424A.10

Mail and mailing, retirement annuities

Information, completed applications, Minn. Statutes 2004 356.46

Meetings, see OPEN MEETING LAW

Members

Contributions, exemption, Minn. Statutes 2004 69.77

Death caused by surviving beneficiary, loss of survivor benefits, Minn. Statutes 2004 356.406

Deferred members, accrued liability determination, Minn. Statutes 2004 69.772

Defined, Minn. Statutes 2004 356.406

Fire prevention personnel, Minn. Statutes 2004 424A.01

Inactive members, Minn. Statutes 2004 424A.02

Minors, Minn. Statutes 2004 424A.01

Nonmember volunteer firefighters, exclusion, Minn. Statutes 2004 424A.01

Notice received, consolidation resolution, Minn. Statutes 2004 424B.02

Relief association membership, defined, Minn. Statutes 2004 424B.01

Reports received, financial reports, Minn. Statutes 2004 356.20

Representation, boards of trustees, Minn. Statutes 2004 424A.04

Right to exclude certain persons, Minn. Statutes 2004 424A.01

Substitute volunteer firefighters, exclusion, Minn. Statutes 2004 424A.01

Mergers, gambling licenses, see Organizations under GAMBLING

Monthly service pensions

Application of law, Minn. Statutes 2004 69.773

Generally, Minn. Statutes 2004 69.773, 424A.02

Nonprofit firefighting corporations, Minn. Statutes 2004 69.774

Special fund, Minn. Statutes 2004 69.773

Municipal contributions, Minn. Statutes 2004 69.771 to 69.773

Municipalities

Applicable municipality, defined, Minn. Statutes 2004 424B.01

Approvals by, Minn. Statutes 2004 424A.02, 424B.02

Boards of trustees, memberships, Minn. Statutes 2004 424A.04

Defined, Minn. Statutes 2004 424A.001

Delegation of duties, Minn. Statutes 2004 424A.02

Dissolution of relief association without consolidation, duties, Minn. Statutes 2004 424B.20

Financial reports, Minn. Statutes 2004 69.051, 356.20

Minimum obligation, Minn. Statutes 2004 69.772, 69.773, 424B.10

Municipalities without relief associations, fire state aid, Minn. Statutes 2004 424A.08

Noncompliance, penalties, Minn. Statutes 2004 69.771

Notice received, state aid disqualification, Minn. Statutes 2004 424A.02

Payments by, Minn. Statutes 2004 69.772

Property taxes, using for municipal contributions, Minn. Statutes 2004 69.771 to 69.773

Volunteer firefighter relief associations defined as, Minn. Statutes 2004 466.01

New relief associations

Incorporation following consolidation, Minn. Statutes 2004 424B.03

Nonforfeitable service pensions, Minn. Statutes 2004 424A.02

Nonprofit firefighting corporations

Application of law, Minn. Statutes 2004 69.774

Approvals by, Minn. Statutes 2004 424A.02

Boards of trustees, Minn. Statutes 2004 424A.04

Defined as fire department, Minn. Statutes 2004 424A.001

Delegation of duties, Minn. Statutes 2004 424A.02

Fiduciary duties, Minn. Statutes 2004 424A.001, 424A.04

Fire prevention personnel, Minn. Statutes 2004 424A.01

Qualifications, Minn. Statutes 2004 69.774

Relief association, establishment, Minn. Statutes 2004 424A.07

Special fund, Minn. Statutes 2004 69.774

State aid, eligibility, Minn. Statutes 2004 69.774

Subsidiary relief associations, Minn. Statutes 2004 69.774

Notice given

Consolidations, Minn. Statutes 2004 424B.02

Dissolution without consolidation, Minn. Statutes 2004 424B.20

Termination, following consolidation, Minn. Statutes 2004 424B.08

Officers, duties, Minn. Statutes 2004 69.772, 69.773

Optional annuities, Minn. Statutes 2004 356.46

Payments by, former members, Minn. Statutes 2004 424A.02

Postretirement adjustments, Minn. Statutes 2004 423A.01, 424A.02

Prior relief associations

Defined, Minn. Statutes 2004 424B.01

Termination, following consolidation, Minn. Statutes 2004 424B.08

Property taxes, revenues

Using for municipal contributions, Minn. Statutes 2004 69.771 to 69.773

Records and record keeping

Consolidating relief associations, transfers, Minn. Statutes 2004 424B.06

Dissolution without consolidation, procedures, Minn. Statutes 2004 424B.20

General fund, Minn. Statutes 2004 424A.06

Special fund, Minn. Statutes 2004 424A.05

Reduced service pensions, Minn. Statutes 2004 424A.02

Reports given

Audit reports, Minn. Statutes 2004 6.495, 6.72

Financial reports, Minn. Statutes 2004 69.051, 317A.823

Investment of funds, Minn. Statutes 2004 356.219

Revenue Department, financial compliance, Minn. Statutes 2004 6.495

State auditor, duties, Minn. Statutes 2004 356.219

Timing of reports, Minn. Statutes 2004 356.219

Resumption of active service

Repayment of service pension, Minn. Statutes 2004 424A.02

Retired members, representation

Boards of trustees, Minn. Statutes 2004 424A.04

Separate from active service, defined, Minn. Statutes 2004 424A.001

Service credit, Minn. Statutes 2004 69.772, 424A.001, 424A.02

Service pensions

Abandoned amounts, disposition, Minn. Statutes 2004 356.65

Active members, payment to, Minn. Statutes 2004 424A.02

Amount, uniform calculation, Minn. Statutes 2004 424A.02

Annuity contracts, purchase, Minn. Statutes 2004 424A.02

Annuity purchases, dissolution without consolidation, Minn. Statutes 2004 424B.21

Application of law, exception, Minn. Statutes 2004 424A.03

Assignment, Minn. Statutes 2004 424A.02

Attachment, exemption, Minn. Statutes 2004 424A.02, 550.37

Bylaws, Minn. Statutes 2004 424A.02

Combined service pensions, Minn. Statutes 2004 424A.02

Completed applications, copies to spouses, Minn. Statutes 2004 356.46

Consolidated relief associations, Minn. Statutes 2004 424B.10

Creditors remedies, use prohibited, Minn. Statutes 2004 424A.02, 550.37

Debts owed to state, setoff exclusion, Minn. Statutes 2004 16D.16

Deferred service pensions, Minn. Statutes 2004 424A.02

Defined contribution lump sum service pensions, Minn. Statutes 2004 424A.02

Definitions, Minn. Statutes 2004 356.46

Dissolution of marriage, division of property, Minn. Statutes 2004 424A.02

Dissolution without consolidation, procedures, Minn. Statutes 2004 424B.20

District firefighter relief association members, Minn. Statutes 2004 424A.02

Entitlement, Minn. Statutes 2004 424A.02

Flexible service pension maximums, Minn. Statutes 2004 424A.02

Former members, Minn. Statutes 2004 424A.02

Garnishment, exemption, Minn. Statutes 2004 424A.02, 550.37

Lump sum service pensions, see same under this topic

Maximum amount, Minn. Statutes 2004 424A.02

Monthly service pensions, Minn. Statutes 2004 69.773, 69.774, 424A.02

Nonforfeitable portion of service pension, Minn. Statutes 2004 424A.02

Optional annuities, Minn. Statutes 2004 356.46

Other benefits, concurrent payment, Minn. Statutes 2004 424A.02

Payment, Minn. Statutes 2004 424A.02, 424A.05

Postretirement increases, Minn. Statutes 2004 424A.02

Prorated service pensions, Minn. Statutes 2004 424A.02

Reduced service pensions, Minn. Statutes 2004 424A.02

Reemployed retired members, Minn. Statutes 2004 424A.04

Repayment, resumption of active service, Minn. Statutes 2004 424A.02

Salary base, Minn. Statutes 2004 423A.01

Spousal maintenance and child support, income withholding, Minn. Statutes 2004 424A.02

Total earned service pension, calculation, Minn. Statutes 2004 424A.02

Uniform payment requirement, Minn. Statutes 2004 424A.03

Social Security benefits, exclusion, Minn. Statutes 2004 355.07

Special fund

Accrued liability, determination, Minn. Statutes 2004 69.772

Actuarial valuations, Minn. Statutes 2004 69.773

Assets, investment, Minn. Statutes 2004 69.775, 424A.05

Boards of trustees, duties, Minn. Statutes 2004 424A.02

Consolidating relief associations, Minn. Statutes 2004 424B.05, 424B.06, 424B.09

Defined, Minn. Statutes 2004 424A.001

Deposits to, Minn. Statutes 2004 69.772, 424A.05, 424A.10

Dissolution without consolidation, Minn. Statutes 2004 424B.20

Establishment, Minn. Statutes 2004 424A.05

Financial requirements, Minn. Statutes 2004 69.772, 69.773, 424A.02

Minimum municipal obligation, Minn. Statutes 2004 69.772, 69.773

Payments from, Minn. Statutes 2004 424A.02, 424A.05, 424A.10

Records, access, Minn. Statutes 2004 424A.05

Reports about, Minn. Statutes 2004 69.051

Treasurer, duties, Minn. Statutes 2004 424A.05

Spousal maintenance, income withholding, Minn. Statutes 2004 424A.02

Spouses, retirement annuities, Minn. Statutes 2004 356.46

State aid

Amortization state aid, reallocation, Minn. Statutes 2004 423A.02

Disqualification, Minn. Statutes 2004 69.051, 69.771, 424A.02, 424A.03

Fire state aid special account, Minn. Statutes 2004 424A.08

Generally, Minn. Statutes 2004 424A.02

Minimum allocation amount, Minn. Statutes 2004 69.021

Municipal contributions, using for, Minn. Statutes 2004 69.771

Municipalities without relief associations, Minn. Statutes 2004 424A.08

Post-1999 relief associations, Minn. Statutes 2004 69.021

Qualifications, financial reports, Minn. Statutes 2004 69.051

Withholding, investment reporting noncompliance, Minn. Statutes 2004 356.219

State auditor, duties, Minn. Statutes 2004 69.771, 69.772

Successor relief associations

Application of law, Minn. Statutes 2004 356.20

Procedures following consolidation, Minn. Statutes 2004 424B.03

Supplemental benefits, Minn. Statutes 2004 424A.10

Survivor benefits

Beneficiaries charged or convicted of causing member's death, Minn. Statutes 2004 356.406

Bylaws, Minn. Statutes 2004 424A.02

Definitions, Minn. Statutes 2004 356.406, 424A.001

Payment authorization, Minn. Statutes 2004 424A.05

Survivors

Defined, Minn. Statutes 2004 356.406

Survivor benefits, Minn. Statutes 2004 356.406, 424A.001, 424A.02, 424A.05

Transfer of funds, direct transfer to individual retirement accounts, Minn. Statutes 2004 424A.02

Treasurers, duties, Minn. Statutes 2004 424A.05, 424A.06

Unfunded actuarial accrued liability, Minn. Statutes 2004 69.773

Violations and penalties

Bylaws, copies of amendments, failure to file, Minn. Statutes 2004 424A.02

Investment reporting, noncompliance, Minn. Statutes 2004 356.219

Service pensions, payment violations, Minn. Statutes 2004 424A.02

State aid

Disqualification, Minn. Statutes 2004 69.051, 69.771, 424A.02, 424A.03

Withholding, Minn. Statutes 2004 356.219

Surviving beneficiaries, charge or conviction of causing member's death, Minn. Statutes 2004 356.406

Volunteer Firefighters' Relief Association Financing Guidelines Act, Minn. Statutes 2004 69.771 to 69.776

Waivers

Inactive members, service credit, Minn. Statutes 2004 424A.02

State aid or appropriations, withholding for investment reporting noncompliance, Minn. Statutes 2004 356.219