VOLUNTEER FIREFIGHTER RELIEF ASSOCIATIONS

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

Accountants, qualifications, duties, Minn. Statutes 2015 69.051

Accounting and bookkeeping, Minn. Statutes 2015 356.20

Accumulated contributions, abandoned amounts, disposition, Minn. Statutes 2015 356.65

Active service, resumption

Credit for uniformed service break, Minn. Statutes 2015 424A.021

Repayment of service pension, Minn. Statutes 2015 424A.02

Actuarial valuations

Bylaws or articles of incorporation, amendments, Minn. Statutes 2015 424A.093

Employee/employer contributions, changes in, Minn. Statutes 2015 353.27

Financial reporting requirements, Minn. Statutes 2015 356.20

Interest rate assumptions, preretirement, postretirement, Minn. Statutes 2015 356.215

Present value, single life annuity, rate conversion to, Minn. Statutes 2015 356.635

Special fund, Minn. Statutes 2015 424A.093

Administration

Authorized expenses, Minn. Statutes 2015 69.80

Consolidating relief associations, transfers, Minn. Statutes 2015 424B.06

Costs, payment, Minn. Statutes 2015 424A.05

Age of retirement, Minn. Statutes 2015 424A.02

Ancillary benefits

Generally, Minn. Statutes 2015 424A.001

Governing provisions, Minn. Statutes 2015 424A.015

Limitations, Minn. Statutes 2015 424A.016

Annual funding requirements, shortfall, Minn. Statutes 2015 69.041

Annuities, see Service pensions under this topic

Appeals, state aid disqualification, Minn. Statutes 2015 424A.02

Appropriations to, withholding, investment reporting noncompliance, Minn. Statutes 2015 356.219

Articles of incorporation

Amendments, Minn. Statutes 2015 424A.092, 424A.093

Ancillary benefits, Minn. Statutes 2015 424A.015

Consolidating relief associations, Minn. Statutes 2015 424B.03

Service pensions, Minn. Statutes 2015 424A.015, 424A.02

Assets

Consolidating relief associations, transfers, Minn. Statutes 2015 424B.06

Limitations on use, Minn. Statutes 2015 356.63

Service pensions, payment of, Minn. Statutes 2015 424A.02

Assignments, service pensions, Minn. Statutes 2015 424A.015

Attachment, service pensions, exemption, Minn. Statutes 2015 424A.02, 550.37

Audits and examinations

Evidence of wrongdoing, reports, Minn. Statutes 2015 6.67

Financial reports, Minn. Statutes 2015 69.051, 356.20

Reports, Minn. Statutes 2015 6.495, 6.72

Requirements, generally, Minn. Statutes 2015 6.495

Beneficiaries, payments to, Minn. Statutes 2015 424A.05

Benefit trust fund, dissolution without consolidation, procedures, Minn. Statutes 2015 424B.20

Benefits

Abandoned amounts, disposition, Minn. Statutes 2015 356.65

Ancillary benefits, Minn. Statutes 2015 424A.001, 424A.016

Disability benefits, Minn. Statutes 2015 424A.02, 424A.05

Dissolution of marriage, division of property, Minn. Statutes 2015 424A.02

Eligible rollover distributions, Minn. Statutes 2015 356.635

Funeral benefits, Minn. Statutes 2015 424A.05

Internal Revenue Code compliance, Minn. Statutes 2015 356.635

Personal property taxes, delinquent taxes, liens or levies for, exemptions, Minn. Statutes 2015 277.20, 277.21

Present value, single life annuity, rate conversion to, Minn. Statutes 2015 356.635

Spousal maintenance and child support, income withholding, Minn. Statutes 2015 424A.02

Supplemental benefits, Minn. Statutes 2015 424A.10

Survivor benefits, Minn. Statutes 2015 424A.001, 424A.016, 424A.02, 424A.05

Boards of trustees

Consolidating relief associations, Minn. Statutes 2015 424B.03, 424B.04

Fiduciary duties, Minn. Statutes 2015 424A.04

Members, officers, elections, terms of office, Minn. Statutes 2015 424A.04

Resolutions by, consolidation, Minn. Statutes 2015 424B.02

Bylaws

Access, Minn. Statutes 2015 424A.05

Amendments, Minn. Statutes 2015 424A.016, 424A.02, 424A.092, 424A.093

Boards of trustees, members, Minn. Statutes 2015 424A.04

Consolidating relief associations, Minn. Statutes 2015 424B.03

Generally, Minn. Statutes 2015 424A.02

Governing provisions, service pensions and ancillary benefits, Minn. Statutes 2015 424A.015

Certificates and certification

Financial requirements, Minn. Statutes 2015 424A.092, 424A.093

Flexible service pension maximums, Minn. Statutes 2015 424A.02

Minimum municipal obligation, Minn. Statutes 2015 424A.092, 424A.093

Special fund, financial requirements, Minn. Statutes 2015 424A.02

Timing of reports, Minn. Statutes 2015 356.219

Child support, income withholding, Minn. Statutes 2015 424A.02

Combined service pensions, Minn. Statutes 2015 424A.02

Compensation and salaries, officer salaries, authorized expenses, Minn. Statutes 2015 69.80

Consolidations

Administrative expenses, Minn. Statutes 2015 424B.09

Authorized, Minn. Statutes 2015 424B.02

Defined benefit relief associations, Minn. Statutes 2015 424B.10

Defined contribution relief associations, Minn. Statutes 2015 424B.11

Definitions, Minn. Statutes 2015 424B.01

General expenses, payment, Minn. Statutes 2015 424B.09

General fund, Minn. Statutes 2015 424B.05, 424B.07, 424B.09

Governance of consolidating relief associations, Minn. Statutes 2015 424B.04

Minimum municipal obligations, allocation, Minn. Statutes 2015 424B.10

Mixed consolidating relief associations, Minn. Statutes 2015 424B.12

Prior relief associations, termination, Minn. Statutes 2015 424B.08

Procedures, Minn. Statutes 2015 424B.02

Service pensions, Minn. Statutes 2015 424B.10

Special fund, Minn. Statutes 2015 424B.05, 424B.06, 424B.09

Subsequent relief associations, Minn. Statutes 2015 424B.01, 424B.03

Transfers of administration, records, assets, and liabilities, Minn. Statutes 2015 424B.06

Consultants, hiring or contracting with, Minn. Statutes 2015 424A.04

Copies, bylaws, amendments, failure to file, Minn. Statutes 2015 424A.02

Costs, payment, administrative expenses, Minn. Statutes 2015 424A.05

Creditors remedies, service pensions, use prohibited, Minn. Statutes 2015 424A.02, 550.37

Dedicated fund, Minn. Statutes 2015 356.63

Deferred compensation plan, transfers, Minn. Statutes 2015 424A.015

Deferred members, accrued liability, determination, Minn. Statutes 2015 424A.092

Deferred service pensions

Credit for uniformed service break, Minn. Statutes 2015 424A.021

Eligibility, Minn. Statutes 2015 424A.016

Generally, Minn. Statutes 2015 424A.02

Defined benefit relief associations

Consolidations, Minn. Statutes 2015 424B.10, 424B.12

Defined, Minn. Statutes 2015 424A.001

Identification as, Minn. Statutes 2015 424A.002

Defined contribution lump-sum service pensions, authorization, Minn. Statutes 2015 424A.016

Defined contribution relief associations

Ancillary benefits, limitations, Minn. Statutes 2015 424A.016

Consolidations, Minn. Statutes 2015 424B.11, 424B.12

Defined, Minn. Statutes 2015 424A.001

Generally, Minn. Statutes 2015 424A.015, 424A.016

Identification as, Minn. Statutes 2015 424A.002

Reduced vesting schedule, Minn. Statutes 2015 424A.016

Defined contribution trusts, Minn. Statutes 2015 424A.016

Definitions

Dissolutions, Minn. Statutes 2015 424B.01

Generally, Minn. Statutes 2015 424A.001, 424A.02

Loss of survivor benefits, Minn. Statutes 2015 356.406

Tort liability, Minn. Statutes 2015 466.01

Disability benefits

Former members, Minn. Statutes 2015 424A.02

Health insurance premiums, withholding, Minn. Statutes 2015 356.87

Inactive members, payment to, Minn. Statutes 2015 424A.02

Payment authorization, Minn. Statutes 2015 424A.05

Disclosure, financial reporting requirements, Minn. Statutes 2015 356.20

Dissolution of marriage, division of property, Minn. Statutes 2015 424A.02

Dissolutions

Annuity purchases, Minn. Statutes 2015 424B.21

Definitions, Minn. Statutes 2015 424B.01

Dissolution without consolidation, procedures, Minn. Statutes 2015 424B.20

District firefighter relief associations, Minn. Statutes 2015 424A.02

Early retirement, reduced service pensions, Minn. Statutes 2015 424A.02

Employers, dissolution, allocation of receivables, Minn. Statutes 2015 356.98

Establishment, Minn. Statutes 2015 356.25

Estate taxes, service pensions, exemption, Minn. Statutes 2015 424A.02

Exclusions from coverage, Minn. Statutes 2015 424A.01

Execution (creditors remedies), service pensions, exemption, Minn. Statutes 2015 424A.015, 424A.02

Existing associations, continuation authorized, Minn. Statutes 2015 424A.002

Fees, dues, and assessments, payment authorization, Minn. Statutes 2015 424A.05

Fiduciary duties, Minn. Statutes 2015 424A.04

Filing with

Consolidation resolutions, Minn. Statutes 2015 424B.02

Financial reports, Minn. Statutes 2015 69.051

Lump-sum service pensions, applications for installment payments, Minn. Statutes 2015 424A.02

Financial reports, generally, Minn. Statutes 2015 69.051, 356.20

Financial requirements, Minn. Statutes 2015 424A.092, 424A.093

Financing Guidelines Act, Minn. Statutes 2015 424A.091 to 424A.096

Fire departments, boards of trustees, Minn. Statutes 2015 424A.04

Fire state aid special account, Minn. Statutes 2015 69.031, 424A.08

Fiscal year, Minn. Statutes 2015 424A.001

Funds and accounts

Consolidating relief associations, Minn. Statutes 2015 424B.01 to 424B.10

Dedicated fund, Minn. Statutes 2015 356.63

Defined contribution lump-sum service pensions, Minn. Statutes 2015 424A.02

Fire state aid special account, Minn. Statutes 2015 69.031, 424A.08

General fund, see same under this topic

Special fund, see same under this topic

Theft or embezzlement from, reporting by employees, Minn. Statutes 2015 609.456

Gambling licenses, see Organizations under GAMBLING

Garnishment, service pensions, exemption, Minn. Statutes 2015 424A.015, 424A.02, 550.37

General fund

Consolidating relief associations, Minn. Statutes 2015 424B.05, 424B.07, 424B.09

Credits to, abandoned contributions, annuities, or benefits, Minn. Statutes 2015 356.65

Payments, Minn. Statutes 2015 69.80

Reports about, Minn. Statutes 2015 69.051

Requirements, generally, Minn. Statutes 2015 424A.06

Hearings, consolidations, Minn. Statutes 2015 424B.02

Incorporation, new relief associations, following consolidation, Minn. Statutes 2015 424B.03

Individual accounts, generally, Minn. Statutes 2015 424A.016

Individual retirement account transfers, Minn. Statutes 2015 424A.015

Insurance, public employees program, Minn. Statutes 2015 356.87

Interest rates, lump-sum service pensions, installment payments, Minn. Statutes 2015 424A.02, 424A.092

Investment of funds

Authorized investments, Minn. Statutes 2015 424A.095

Credit for uniformed service break, investment returns from, Minn. Statutes 2015 424A.021

General fund assets, Minn. Statutes 2015 424A.06

Income, crediting to special fund, Minn. Statutes 2015 424A.092

Investment Board, duties, Minn. Statutes 2015 424A.06

Policy statement, Minn. Statutes 2015 356.219

Reports about, Minn. Statutes 2015 6.496, 356.219

Special fund assets, Minn. Statutes 2015 424A.05

Legal obligations, nonbenefit legal obligations, dissolution without consolidation, Minn. Statutes 2015 424B.20

Liability

Consolidating relief associations, transfers, Minn. Statutes 2015 424B.06

Unfunded actuarial accrued liability, Minn. Statutes 2015 424A.093

Lump-sum service pensions

Actuarial valuations, Minn. Statutes 2015 424A.093

Generally, see VOLUNTARY STATEWIDE VOLUNTEER FIREFIGHTER RETIREMENT PLAN

Income tax exclusion, supplemental benefits in lieu of, Minn. Statutes 2015 424A.10

Installment payments, Minn. Statutes 2015 424A.02, 424A.092

Interest rates, Minn. Statutes 2015 424A.02, 424A.092

Nonprofit firefighting corporations, Minn. Statutes 2015 424A.094

Special fund, Minn. Statutes 2015 424A.092

Supplemental benefits, entitlement, Minn. Statutes 2015 424A.10

Mail and mailing, retirement annuities, information, completed applications, Minn. Statutes 2015 356.46

Meetings, see OPEN MEETING LAW

Members

Changes in contributions by, Minn. Statutes 2015 353.27

Death caused by surviving beneficiary, loss of survivor benefits, Minn. Statutes 2015 356.406

Deferred members, accrued liability determination, Minn. Statutes 2015 424A.092

Generally, Minn. Statutes 2015 424A.01

Inactive members, Minn. Statutes 2015 424A.02

Membership start date, Minn. Statutes 2015 424A.001

Notice received, consolidation resolution, Minn. Statutes 2015 424B.02

Reports received, financial reports, Minn. Statutes 2015 356.20

Mergers, gambling licenses, see Organizations under GAMBLING

Monthly service pensions

Generally, Minn. Statutes 2015 424A.02, 424A.093

Nonprofit firefighting corporations, Minn. Statutes 2015 424A.094

Trusts, Minn. Statutes 2015 424A.02

Municipal contributions, Minn. Statutes 2015 424A.091 to 424A.093

Municipalities

Applicable municipality, defined, Minn. Statutes 2015 424B.01

Approvals by, Minn. Statutes 2015 424A.02, 424B.02

Boards of trustees, memberships, Minn. Statutes 2015 424A.04

Defined, Minn. Statutes 2015 424A.001

Delegation of duties, Minn. Statutes 2015 424A.02

Dissolution of relief association without consolidation, duties, Minn. Statutes 2015 424B.20

Financial reports, Minn. Statutes 2015 69.051, 356.20

Minimum obligation, Minn. Statutes 2015 424A.092, 424A.093

Municipalities without relief associations, fire state aid, Minn. Statutes 2015 424A.08

Noncompliance, penalties, Minn. Statutes 2015 424A.091

Notice received, state aid disqualification, Minn. Statutes 2015 424A.02

Payments by, Minn. Statutes 2015 353G.08, 424A.092

Property taxes, using for municipal contributions, Minn. Statutes 2015 424A.091 to 424A.093

New associations

Establishment authorized, Minn. Statutes 2015 424A.002

Incorporation following consolidation, Minn. Statutes 2015 424B.03

Nonforfeitable service pensions, Minn. Statutes 2015 424A.02

Nonprofit firefighting corporations

Approvals by, Minn. Statutes 2015 424A.02

Boards of trustees, Minn. Statutes 2015 424A.04

Defined as fire department, Minn. Statutes 2015 424A.001

Delegation of duties, Minn. Statutes 2015 424A.02

Fiduciary duties, Minn. Statutes 2015 424A.04

Fire prevention personnel, Minn. Statutes 2015 424A.01

Generally, Minn. Statutes 2015 424A.094

Relief association, establishment, Minn. Statutes 2015 424A.07

Officers, duties, Minn. Statutes 2015 424A.092, 424A.093

Optional annuities, Minn. Statutes 2015 356.46

Payments by

Former members, Minn. Statutes 2015 424A.02

Health insurance premiums, Minn. Statutes 2015 356.87

Payments to, health insurance, administrative expenses, Minn. Statutes 2015 356.87

Postretirement adjustments, generally, Minn. Statutes 2015 424A.02

Prior relief associations, termination, following consolidation, Minn. Statutes 2015 424B.08

Property taxes, revenues, using for municipal contributions, Minn. Statutes 2015 424A.091 to 424A.093

Public employees insurance program, Minn. Statutes 2015 356.87

Records and record keeping

Consolidating relief associations, transfers, Minn. Statutes 2015 424B.06

Dissolution without consolidation, procedures, Minn. Statutes 2015 424B.20

General fund, Minn. Statutes 2015 424A.06

Special fund, Minn. Statutes 2015 424A.05

Reduced service pensions, Minn. Statutes 2015 424A.02

Reports given

Audit reports, Minn. Statutes 2015 6.495, 6.72

Financial reports, Minn. Statutes 2015 69.051

Investment of funds, Minn. Statutes 2015 6.496, 356.219

Revenue Department, financial compliance, Minn. Statutes 2015 6.495

State auditor, duties, Minn. Statutes 2015 6.496, 356.219

Timing of reports, Minn. Statutes 2015 356.219

Resumption of active service

Credit for uniformed service break, Minn. Statutes 2015 424A.021

Generally, Minn. Statutes 2015 424A.01

Separation from active service, exception, Minn. Statutes 2015 424A.015

Service credit, Minn. Statutes 2015 424A.001, 424A.02, 424A.021, 424A.092

Service pensions

Abandoned amounts, disposition, Minn. Statutes 2015 356.65

Annuity contract purchases, Minn. Statutes 2015 424A.015

Annuity purchases, dissolution without consolidation, Minn. Statutes 2015 424B.21

Attachment, exemption, Minn. Statutes 2015 424A.02, 550.37

Completed applications, copies to spouses, Minn. Statutes 2015 356.46

Consolidated relief associations, Minn. Statutes 2015 424B.10

Creditors remedies, use prohibited, Minn. Statutes 2015 424A.02, 550.37

Debts owed to state, setoff exclusion, Minn. Statutes 2015 16D.16

Defined contribution lump-sum service pensions, Minn. Statutes 2015 424A.016

Defined contributions, Minn. Statutes 2015 424A.015

Dissolution without consolidation, procedures, Minn. Statutes 2015 424B.20

Exception, Minn. Statutes 2015 424A.03

Garnishment, exemption, Minn. Statutes 2015 424A.015, 424A.02, 550.37

Generally, Minn. Statutes 2015 424A.015, 424A.016, 424A.02

Governing provisions, Minn. Statutes 2015 424A.015

Health insurance premiums, withholding, Minn. Statutes 2015 356.87

Installment payments authorized, Minn. Statutes 2015 424A.016

Lump-sum service pensions, see same under this topic

Monthly service pensions, Minn. Statutes 2015 424A.02, 424A.093, 424A.094

Optional annuities, Minn. Statutes 2015 356.46

Payment, Minn. Statutes 2015 424A.02, 424A.05

Reduced vesting schedule, Minn. Statutes 2015 424A.016

Reemployed retired members, Minn. Statutes 2015 424A.04

Survivor benefits, Minn. Statutes 2015 424A.016

Uniform payment requirement, Minn. Statutes 2015 424A.03

Social Security benefits, exclusion, Minn. Statutes 2015 355.07

Special fund

Accrued liability, determination, Minn. Statutes 2015 424A.092

Actuarial valuations, Minn. Statutes 2015 424A.093

Assets, investment, Minn. Statutes 2015 424A.05

Authorized administrative expenses, Minn. Statutes 2015 69.80

Boards of trustees, duties, Minn. Statutes 2015 424A.02

Consolidating relief associations, Minn. Statutes 2015 424B.05, 424B.06, 424B.09

Deposits to, Minn. Statutes 2015 424A.05, 424A.092, 424A.10

Dissolution without consolidation, Minn. Statutes 2015 424B.20

Erroneous deposits, correction, Minn. Statutes 2015 424A.05

Establishment, Minn. Statutes 2015 424A.05

Financial requirements, Minn. Statutes 2015 424A.02, 424A.092, 424A.093

Minimum municipal obligation, Minn. Statutes 2015 424A.092, 424A.093

Payments from, Minn. Statutes 2015 424A.02, 424A.05, 424A.10

Records, access, Minn. Statutes 2015 424A.05

Reports about, Minn. Statutes 2015 69.051

Treasurer, duties, Minn. Statutes 2015 424A.05

Spousal maintenance, income withholding, Minn. Statutes 2015 424A.02

Spouses, retirement annuities, Minn. Statutes 2015 356.46

State aid

Amortization state aid, reallocation, Minn. Statutes 2015 423A.02

Disqualification, Minn. Statutes 2015 69.051, 424A.02, 424A.03, 424A.091

Fire state aid special account, Minn. Statutes 2015 424A.08

Generally, Minn. Statutes 2015 424A.02

Minimum allocation amount, Minn. Statutes 2015 69.021

Municipal contributions, using for, Minn. Statutes 2015 424A.091

Municipalities without relief associations, Minn. Statutes 2015 424A.08

Post-1999 relief associations, Minn. Statutes 2015 69.021

Qualifications, financial reports, Minn. Statutes 2015 69.051

Retention stipend pilot program, Minn. Statutes 2015 69.022

Withholding, investment reporting noncompliance, Minn. Statutes 2015 356.219

State auditor

Duties, Minn. Statutes 2015 6.496, 424A.091, 424A.092

Financial reports, Minn. Statutes 2015 69.051

Successor relief associations

Financial reports, Minn. Statutes 2015 356.20

Procedures following consolidation, Minn. Statutes 2015 424B.03

Supplemental benefits, Minn. Statutes 2015 424A.10

Survivor benefits

Beneficiaries charged or convicted of causing member's death, Minn. Statutes 2015 356.406

Bylaws, Minn. Statutes 2015 424A.02

Definitions, Minn. Statutes 2015 356.406, 424A.001

Health insurance premiums, withholding, Minn. Statutes 2015 356.87

Payment authorization, Minn. Statutes 2015 424A.05

Supplemental benefits, Minn. Statutes 2015 424A.10

Trusts, Minn. Statutes 2015 424A.02

Theft or embezzlement from, reporting by employees, Minn. Statutes 2015 609.456

Transfers, deferred compensation plans, Minn. Statutes 2015 424A.015

Treasurers, duties, Minn. Statutes 2015 424A.05, 424A.06

Unfunded actuarial accrued liability, Minn. Statutes 2015 424A.093

Uniformed service credit, provision for, Minn. Statutes 2015 424A.021

Violations and penalties

Bylaws, copies of amendments, failure to file, Minn. Statutes 2015 424A.02

Investment reporting, noncompliance, Minn. Statutes 2015 356.219

State aid

Disqualification, Minn. Statutes 2015 69.051, 424A.02, 424A.03, 424A.091

Withholding, Minn. Statutes 2015 356.219

Volunteer Firefighters' Relief Association Financing Guidelines Act, Minn. Statutes 2015 424A.091 to 424A.096

Waivers

Inactive members, service credit, Minn. Statutes 2015 424A.02

State aid or appropriations, withholding for investment reporting noncompliance, Minn. Statutes 2015 356.219