Minnesota Legislature
Office of the Revisor of Statutes
2018 Minnesota Statutes Index (topics)
VOLUNTEER FIREFIGHTER RELIEF ASSOCIATIONS
See also LOCAL FIREFIGHTER RELIEF ASSOCIATIONS; PUBLIC EMPLOYEES POLICE AND FIRE FUND
Accountants, qualifications, duties, Minn. Statutes 2018 69.051
Accounting and bookkeeping, Minn. Statutes 2018 356.20
Accumulated contributions, abandoned amounts, disposition, Minn. Statutes 2018 356.65
Active service, resumption
Credit for uniformed service break, Minn. Statutes 2018 424A.003, 424A.021
Repayment of service pension, Minn. Statutes 2018 424A.02
Actuarial valuations
Actuarial assumptions, Minn. Statutes 2018 356.215
Bylaws or articles of incorporation, amendments, Minn. Statutes 2018 424A.093
Financial reporting requirements, Minn. Statutes 2018 356.20
Present value, single life annuity, rate conversion to, Minn. Statutes 2018 356.635
Special fund, Minn. Statutes 2018 424A.093
Administration
Authorized expenses, Minn. Statutes 2018 69.80
Consolidating relief associations, transfers, Minn. Statutes 2018 424B.06
Costs, payment, Minn. Statutes 2018 424A.05
Age of retirement, Minn. Statutes 2018 424A.02
Ancillary benefits
Generally, Minn. Statutes 2018 424A.001
Governing provisions, Minn. Statutes 2018 424A.015
Limitations, Minn. Statutes 2018 424A.016
Annual funding requirements, shortfall, Minn. Statutes 2018 69.041
Annuities, see Service pensions under this topic
Appeals, state aid disqualification, Minn. Statutes 2018 424A.02
Appropriations to, withholding, investment reporting noncompliance, Minn. Statutes 2018 356.219
Articles of incorporation
Amendments, Minn. Statutes 2018 424A.092, 424A.093
Ancillary benefits, Minn. Statutes 2018 424A.015
Consolidating relief associations, Minn. Statutes 2018 424B.03
Service pensions, Minn. Statutes 2018 424A.015, 424A.02
Assets
Consolidating relief associations, transfers, Minn. Statutes 2018 424B.06
Dissolution of association, disposition of assets, Minn. Statutes 2018 424B.20
Limitations on use, Minn. Statutes 2018 356.63
Service pensions, payment of, Minn. Statutes 2018 424A.02
Transfer of assets from retirement plan, Minn. Statutes 2018 353G.17
Assignments, service pensions, Minn. Statutes 2018 424A.015
Attachment, service pensions, exemption, Minn. Statutes 2018 424A.02, 550.37
Audits and examinations
Evidence of wrongdoing, reports, Minn. Statutes 2018 6.67
Financial reports, Minn. Statutes 2018 69.051, 356.20
Reports, Minn. Statutes 2018 6.495, 6.72
Requirements, generally, Minn. Statutes 2018 6.495
Beneficiaries, payments to, Minn. Statutes 2018 424A.05
Benefit trust fund, dissolution without consolidation, procedures, Minn. Statutes 2018 424B.20
Benefits
Abandoned amounts, disposition, Minn. Statutes 2018 356.65
Ancillary benefits, Minn. Statutes 2018 424A.001, 424A.016
Definitions, Minn. Statutes 2018 356.635
Disability benefits, Minn. Statutes 2018 424A.02, 424A.05
Dissolution of marriage, division of property, Minn. Statutes 2018 424A.02
Eligible rollover distributions, Minn. Statutes 2018 356.635
Funeral benefits, Minn. Statutes 2018 424A.05
Internal Revenue Code compliance, Minn. Statutes 2018 356.635
Personal property taxes, delinquent taxes, liens or levies for, exemptions, Minn. Statutes 2018 277.20, 277.21
Present value, single life annuity, rate conversion to, Minn. Statutes 2018 356.635
Prorated service pensions, Minn. Statutes 2018 424A.015
Spousal maintenance and child support, income withholding, Minn. Statutes 2018 424A.02
Supplemental benefits, Minn. Statutes 2018 424A.10
Survivor benefits, Minn. Statutes 2018 424A.001, 424A.016, 424A.02, 424A.05
Boards of trustees
Consolidating relief associations, Minn. Statutes 2018 424B.03, 424B.04
Fiduciary duties, Minn. Statutes 2018 424A.04
Members, officers, elections, terms of office, Minn. Statutes 2018 424A.04
Resolutions by, consolidation, Minn. Statutes 2018 424B.02
Transfer of assets from retirement plan, approval, duties, Minn. Statutes 2018 353G.17
Bylaws
Access, Minn. Statutes 2018 424A.05
Amendments, Minn. Statutes 2018 424A.016, 424A.02, 424A.092, 424A.093
Boards of trustees, members, Minn. Statutes 2018 424A.04
Consolidating relief associations, Minn. Statutes 2018 424B.03
Generally, Minn. Statutes 2018 424A.02
Governing provisions, service pensions and ancillary benefits, Minn. Statutes 2018 424A.015
Transfer of assets from retirement plan, Minn. Statutes 2018 353G.17
Certificates and certification
Financial requirements, Minn. Statutes 2018 424A.092, 424A.093
Flexible service pension maximums, Minn. Statutes 2018 424A.02
Minimum municipal obligation, Minn. Statutes 2018 424A.092, 424A.093
Special fund, financial requirements, Minn. Statutes 2018 424A.02
Timing of reports, Minn. Statutes 2018 356.219
Child support, income withholding, Minn. Statutes 2018 424A.02
Combined service pensions, Minn. Statutes 2018 424A.015
Compensation and salaries, officer salaries, authorized expenses, Minn. Statutes 2018 69.80
Consolidations
Administrative expenses, Minn. Statutes 2018 424B.09
Authorized, Minn. Statutes 2018 424B.02
Defined benefit relief associations, Minn. Statutes 2018 424B.10
Defined contribution relief associations, Minn. Statutes 2018 424B.11
Definitions, Minn. Statutes 2018 424B.01
General expenses, payment, Minn. Statutes 2018 424B.09
General fund, Minn. Statutes 2018 424B.05, 424B.07, 424B.09
Governance of consolidating relief associations, Minn. Statutes 2018 424B.04
Minimum municipal obligations, allocation, Minn. Statutes 2018 424B.10
Mixed consolidating relief associations, Minn. Statutes 2018 424B.12
Prior relief associations, termination, Minn. Statutes 2018 424B.08
Procedures, Minn. Statutes 2018 424B.02
Service pensions, Minn. Statutes 2018 424B.10
Special fund, Minn. Statutes 2018 424B.05, 424B.06, 424B.09
Subsequent relief associations, Minn. Statutes 2018 424B.01, 424B.03
Transfers of administration, records, assets, and liabilities, Minn. Statutes 2018 424B.06
Consultants, hiring or contracting with, Minn. Statutes 2018 424A.04
Copies, bylaws, amendments, failure to file, Minn. Statutes 2018 424A.02
Costs, payment, administrative expenses, Minn. Statutes 2018 424A.05
Creditors remedies, service pensions, use prohibited, Minn. Statutes 2018 424A.02, 550.37
Dedicated fund, Minn. Statutes 2018 356.63
Deferred compensation plan, transfers, Minn. Statutes 2018 424A.015
Deferred members, accrued liability, determination, Minn. Statutes 2018 424A.092
Deferred service pensions
Credit for uniformed service break, Minn. Statutes 2018 424A.021
Eligibility, Minn. Statutes 2018 424A.016
Generally, Minn. Statutes 2018 424A.02
Defined benefit relief associations
Consolidations, Minn. Statutes 2018 424B.10, 424B.12
Defined, Minn. Statutes 2018 424A.001
Identification as, Minn. Statutes 2018 424A.002
Defined contribution lump-sum service pensions, authorization, Minn. Statutes 2018 424A.016
Defined contribution relief associations
Consolidations, Minn. Statutes 2018 424B.11, 424B.12
Defined, Minn. Statutes 2018 424A.001
Generally, Minn. Statutes 2018 424A.015, 424A.016
Identification as, Minn. Statutes 2018 424A.002
Defined contribution trusts, Minn. Statutes 2018 424A.016
Definitions
Dissolutions, Minn. Statutes 2018 424B.01
Generally, Minn. Statutes 2018 424A.001, 424A.02
Internal Revenue Code compliance, Minn. Statutes 2018 356.635
Loss of survivor benefits, Minn. Statutes 2018 356.406
Tort liability, Minn. Statutes 2018 466.01
Disability benefits
Former members, Minn. Statutes 2018 424A.02
Inactive members, payment to, Minn. Statutes 2018 424A.02
Payment authorization, Minn. Statutes 2018 424A.05
Disclosure, financial reporting requirements, Minn. Statutes 2018 356.20
Dissolution of marriage, division of property, Minn. Statutes 2018 424A.02
Dissolutions
Annuity purchases, Minn. Statutes 2018 424B.21
Definitions, Minn. Statutes 2018 424B.01
Dissolution without consolidation, procedures, Minn. Statutes 2018 424B.20
District firefighter relief associations, Minn. Statutes 2018 424A.02
Donations, authority to accept, Minn. Statutes 2018 356.631
Early retirement, reduced service pensions, Minn. Statutes 2018 424A.02
Emergency medical personnel, Minn. Statutes 2018 424A.01, 424A.10
Employers, dissolution, allocation of receivables, Minn. Statutes 2018 356.98
Establishment, Minn. Statutes 2018 356.25
Estate taxes, service pensions, exemption, Minn. Statutes 2018 424A.02
Exclusions from coverage, Minn. Statutes 2018 424A.01
Execution (creditors remedies), service pensions, exemption, Minn. Statutes 2018 424A.015, 424A.02
Existing associations, continuation authorized, Minn. Statutes 2018 424A.002
Fees, dues, and assessments, payment authorization, Minn. Statutes 2018 424A.05
Fiduciary duties, Minn. Statutes 2018 424A.04
Filing with
Consolidation resolutions, Minn. Statutes 2018 424B.02
Financial reports, Minn. Statutes 2018 69.051
Lump-sum service pensions, applications for installment payments, Minn. Statutes 2018 424A.02
Financial reports, generally, Minn. Statutes 2018 69.051, 356.20
Financial requirements, Minn. Statutes 2018 424A.092, 424A.093
Financing Guidelines Act, Minn. Statutes 2018 424A.091 to 424A.096
Fire departments, boards of trustees, Minn. Statutes 2018 424A.04
Fire state aid special account, Minn. Statutes 2018 69.031, 424A.08
Fiscal year, Minn. Statutes 2018 424A.001
Funds and accounts
Consolidating relief associations, Minn. Statutes 2018 424B.01 to 424B.10
Dedicated fund, Minn. Statutes 2018 356.63
Defined contribution lump-sum service pensions, Minn. Statutes 2018 424A.02
Fire state aid special account, Minn. Statutes 2018 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 2018 609.456
Gambling licenses, see Organizations under GAMBLING
Garnishment, service pensions, exemption, Minn. Statutes 2018 424A.015, 424A.02, 550.37
General fund
Consolidating relief associations, Minn. Statutes 2018 424B.05, 424B.07, 424B.09
Credits to, abandoned contributions, annuities, or benefits, Minn. Statutes 2018 356.65
Payments, Minn. Statutes 2018 69.80
Reports about, Minn. Statutes 2018 69.051
Requirements, generally, Minn. Statutes 2018 424A.06
Gifts and bequests, authority to accept, Minn. Statutes 2018 356.631
Hearings, consolidations, Minn. Statutes 2018 424B.02
Incorporation, new relief associations, following consolidation, Minn. Statutes 2018 424B.03
Individual accounts, generally, Minn. Statutes 2018 424A.016
Individual retirement account transfers, Minn. Statutes 2018 424A.015
Insurance, public employees program, Minn. Statutes 2018 356.87
Interest rates, lump-sum service pensions, installment payments, Minn. Statutes 2018 424A.02, 424A.092
Investment of funds
Authorized investments, Minn. Statutes 2018 424A.095
Credit for uniformed service break, investment returns from, Minn. Statutes 2018 424A.021
General fund assets, Minn. Statutes 2018 424A.06
Income, crediting to special fund, Minn. Statutes 2018 424A.092
Investment Board, duties, Minn. Statutes 2018 424A.06
Policy statement, Minn. Statutes 2018 356.219
Reports about, Minn. Statutes 2018 6.496, 356.219
Special fund assets, Minn. Statutes 2018 424A.05
Legal obligations, nonbenefit legal obligations, dissolution without consolidation, Minn. Statutes 2018 424B.20
Liability
Consolidating relief associations, transfers, Minn. Statutes 2018 424B.06
Transfer of assets from retirement plan, Minn. Statutes 2018 353G.17
Unfunded actuarial accrued liability, Minn. Statutes 2018 424A.093
Life insurance death benefits, authority to accept, Minn. Statutes 2018 356.631
Lump-sum service pensions
Actuarial valuations, Minn. Statutes 2018 424A.093
Dissolution of association, disposition of assets, Minn. Statutes 2018 424B.20
Generally, see VOLUNTARY STATEWIDE VOLUNTEER FIREFIGHTER RETIREMENT PLAN
Income tax exclusion, supplemental benefits in lieu of, Minn. Statutes 2018 424A.10
Installment payments, Minn. Statutes 2018 424A.02, 424A.092
Interest rates, Minn. Statutes 2018 424A.02, 424A.092
Nonprofit firefighting corporations, Minn. Statutes 2018 424A.094
Special fund, Minn. Statutes 2018 424A.092
Supplemental benefits, entitlement, Minn. Statutes 2018 424A.10
Mail and mailing, retirement annuities, information, completed applications, Minn. Statutes 2018 356.46
Meetings, see OPEN MEETING LAW
Members
Death caused by surviving beneficiary, loss of survivor benefits, Minn. Statutes 2018 356.406
Deferred members, accrued liability determination, Minn. Statutes 2018 424A.092
Generally, Minn. Statutes 2018 424A.01
Inactive members, Minn. Statutes 2018 424A.02
Membership start date, Minn. Statutes 2018 424A.001
Notice received, consolidation resolution, Minn. Statutes 2018 424B.02
Reports received, financial reports, Minn. Statutes 2018 356.20
Mergers, gambling licenses, see Organizations under GAMBLING
Monthly service pensions
Generally, Minn. Statutes 2018 424A.02, 424A.093
Nonprofit firefighting corporations, Minn. Statutes 2018 424A.094
Trusts, Minn. Statutes 2018 424A.02
Municipal contributions, Minn. Statutes 2018 424A.091 to 424A.093
Municipalities
Applicable municipality, defined, Minn. Statutes 2018 424B.01
Approvals by, Minn. Statutes 2018 353G.17, 424A.02, 424B.02
Boards of trustees, memberships, Minn. Statutes 2018 424A.04
Defined, Minn. Statutes 2018 424A.001
Delegation of duties, Minn. Statutes 2018 424A.02
Dissolution of relief association without consolidation, duties, Minn. Statutes 2018 424B.20
Financial reports, Minn. Statutes 2018 69.051, 356.20
Minimum obligation, Minn. Statutes 2018 424A.092, 424A.093
Municipalities without relief associations, fire state aid, Minn. Statutes 2018 424A.08
Noncompliance, penalties, Minn. Statutes 2018 424A.091
Notice received, state aid disqualification, Minn. Statutes 2018 424A.02
Payments by, Minn. Statutes 2018 353G.08, 424A.092
Property taxes, using for municipal contributions, Minn. Statutes 2018 424A.091 to 424A.093
New associations
Establishment authorized, Minn. Statutes 2018 424A.002
Incorporation following consolidation, Minn. Statutes 2018 424B.03
Nonforfeitable service pensions, Minn. Statutes 2018 424A.02
Nonprofit firefighting corporations
Approvals by, Minn. Statutes 2018 353G.17, 424A.02
Boards of trustees, Minn. Statutes 2018 424A.04
Defined as fire department, Minn. Statutes 2018 424A.001
Delegation of duties, Minn. Statutes 2018 424A.02
Emergency medical personnel, Minn. Statutes 2018 424A.01
Fiduciary duties, Minn. Statutes 2018 424A.04
Fire prevention personnel, Minn. Statutes 2018 424A.01
Generally, Minn. Statutes 2018 424A.094
Relief association, establishment, Minn. Statutes 2018 424A.07
Officers, duties, Minn. Statutes 2018 424A.092, 424A.093
Optional annuities, Minn. Statutes 2018 356.46
Payments by
Former members, Minn. Statutes 2018 424A.02
Payments to, health insurance, administrative expenses, Minn. Statutes 2018 356.87
Postretirement adjustments, generally, Minn. Statutes 2018 424A.02
Prior relief associations, termination, following consolidation, Minn. Statutes 2018 424B.08
Property taxes, revenues, using for municipal contributions, Minn. Statutes 2018 424A.091 to 424A.093
Public employees insurance program, Minn. Statutes 2018 356.87
Records and record keeping
Consolidating relief associations, transfers, Minn. Statutes 2018 424B.06
Dissolution without consolidation, procedures, Minn. Statutes 2018 424B.20
General fund, Minn. Statutes 2018 424A.06
Special fund, Minn. Statutes 2018 424A.05
Transfer of assets from retirement plan, Minn. Statutes 2018 353G.17
Reduced service pensions, Minn. Statutes 2018 424A.02
Reports given
Audit reports, Minn. Statutes 2018 6.495, 6.72
Financial reports, Minn. Statutes 2018 69.051
Investment of funds, Minn. Statutes 2018 6.496, 356.219
Revenue Department, financial compliance, Minn. Statutes 2018 6.495
State auditor, duties, Minn. Statutes 2018 6.496, 353G.17, 356.219
Timing of reports, Minn. Statutes 2018 356.219
Resumption of active service
Credit for uniformed service break, Minn. Statutes 2018 424A.021
Generally, Minn. Statutes 2018 424A.01
Separation from active service, exception, Minn. Statutes 2018 424A.015
Service credit, Minn. Statutes 2018 424A.001, 424A.003, 424A.01, 424A.02, 424A.021, 424A.092
Service pensions
Abandoned amounts, disposition, Minn. Statutes 2018 356.65
Annuity contract purchases, Minn. Statutes 2018 424A.015
Annuity purchases, dissolution without consolidation, Minn. Statutes 2018 424B.21
Attachment, exemption, Minn. Statutes 2018 424A.02, 550.37
Combined service pensions, Minn. Statutes 2018 424A.015
Completed applications, copies to spouses, Minn. Statutes 2018 356.46
Consolidated relief associations, Minn. Statutes 2018 424B.10
Creditors remedies, use prohibited, Minn. Statutes 2018 424A.02, 550.37
Debts owed to state, setoff exclusion, Minn. Statutes 2018 16D.16
Defined contribution lump-sum service pensions, Minn. Statutes 2018 424A.016
Defined contributions, Minn. Statutes 2018 424A.015
Dissolution without consolidation, procedures, Minn. Statutes 2018 424B.20
Exception, Minn. Statutes 2018 424A.03
Garnishment, exemption, Minn. Statutes 2018 424A.015, 424A.02, 550.37
Generally, Minn. Statutes 2018 424A.015, 424A.016, 424A.02
Governing provisions, Minn. Statutes 2018 424A.015
Installment payments authorized, Minn. Statutes 2018 424A.016
Lump-sum service pensions, see same under this topic
Monthly service pensions, Minn. Statutes 2018 424A.02, 424A.093, 424A.094
Optional annuities, Minn. Statutes 2018 356.46
Payment, Minn. Statutes 2018 424A.02, 424A.05
Prorated service pensions, Minn. Statutes 2018 424A.015
Reduced vesting schedule, Minn. Statutes 2018 424A.016
Reemployed retired members, Minn. Statutes 2018 424A.04
Survivor benefits, Minn. Statutes 2018 424A.016
Uniform payment requirement, Minn. Statutes 2018 424A.03
Social Security benefits, exclusion, Minn. Statutes 2018 355.07
Special fund
Accrued liability, determination, Minn. Statutes 2018 424A.092
Actuarial valuations, Minn. Statutes 2018 424A.093
Assets, investment, Minn. Statutes 2018 424A.05
Authorized administrative expenses, Minn. Statutes 2018 69.80
Boards of trustees, duties, Minn. Statutes 2018 353G.17, 424A.02
Consolidating relief associations, Minn. Statutes 2018 424B.05, 424B.06, 424B.09
Deposits to, Minn. Statutes 2018 424A.05, 424A.092, 424A.10
Dissolution without consolidation, Minn. Statutes 2018 424B.20
Erroneous deposits, correction, Minn. Statutes 2018 424A.05
Establishment, Minn. Statutes 2018 424A.05
Financial requirements, Minn. Statutes 2018 424A.02, 424A.092, 424A.093
Minimum municipal obligation, Minn. Statutes 2018 424A.092, 424A.093
Payments from, Minn. Statutes 2018 424A.02, 424A.05, 424A.10
Records, access, Minn. Statutes 2018 424A.05
Reports about, Minn. Statutes 2018 69.051
Transfer of assets from retirement plan, pension liabilities, Minn. Statutes 2018 353G.17
Treasurer, duties, Minn. Statutes 2018 424A.05
Spousal maintenance, income withholding, Minn. Statutes 2018 424A.02
Spouses, retirement annuities, Minn. Statutes 2018 356.46
State aid
Amortization state aid, reallocation, Minn. Statutes 2018 423A.02
Disqualification, Minn. Statutes 2018 69.051, 424A.02, 424A.03, 424A.091
Fire state aid special account, Minn. Statutes 2018 424A.08
Generally, Minn. Statutes 2018 424A.02
Minimum allocation amount, Minn. Statutes 2018 69.021
Municipal contributions, using for, Minn. Statutes 2018 424A.091
Municipalities without relief associations, Minn. Statutes 2018 424A.08
Post-1999 relief associations, Minn. Statutes 2018 69.021
Qualifications, financial reports, Minn. Statutes 2018 69.051
Retention stipend pilot program, Minn. Statutes 2018 69.022
Withholding, investment reporting noncompliance, Minn. Statutes 2018 356.219
State auditor
Duties, Minn. Statutes 2018 6.496, 353G.17, 424A.091, 424A.092
Financial reports, Minn. Statutes 2018 69.051
Successor relief associations
Financial reports, Minn. Statutes 2018 356.20
Procedures following consolidation, Minn. Statutes 2018 424B.03
Supplemental benefits, Minn. Statutes 2018 424A.10
Survivor benefits
Beneficiaries charged or convicted of causing member's death, Minn. Statutes 2018 356.406
Bylaws, Minn. Statutes 2018 424A.02
Definitions, Minn. Statutes 2018 356.406, 424A.001
Payment authorization, Minn. Statutes 2018 424A.05
Supplemental benefits, Minn. Statutes 2018 424A.10
Trusts, Minn. Statutes 2018 424A.02
Theft or embezzlement from, reporting by employees, Minn. Statutes 2018 609.456
Transfer of assets from retirement plan, duties, rights and obligations, Minn. Statutes 2018 353G.17
Transfers, deferred compensation plans, Minn. Statutes 2018 424A.015
Treasurers, duties, Minn. Statutes 2018 424A.05, 424A.06
Unfunded actuarial accrued liability, Minn. Statutes 2018 424A.093
Uniformed service credit, provision for, Minn. Statutes 2018 424A.003, 424A.021
Violations and penalties
Bylaws, copies of amendments, failure to file, Minn. Statutes 2018 424A.02
Investment reporting, noncompliance, Minn. Statutes 2018 356.219
State aid
Disqualification, Minn. Statutes 2018 69.051, 424A.02, 424A.03, 424A.091
Withholding, Minn. Statutes 2018 356.219
Volunteer Firefighters' Relief Association Financing Guidelines Act, Minn. Statutes 2018 424A.091 to 424A.096
Waivers
Inactive members, service credit, Minn. Statutes 2018 424A.02
State aid or appropriations, withholding for investment reporting noncompliance, Minn. Statutes 2018 356.219