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Chapter 424A

Section 424A.02

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424A.02 VOLUNTEER FIREFIGHTERS; SERVICE PENSIONS.
    Subdivision 1. Authorization. (a) A relief association, when its articles of incorporation or
bylaws so provide, may pay out of the assets of its special fund a service pension to each of its
members who: (1) separates from active service with the fire department; (2) reaches age 50; (3)
completes at least five years of active service as an active member of the municipal fire department
to which the relief association is associated; (4) completes at least five years of active membership
with the relief association before separation from active service; and (5) complies with any
additional conditions as to age, service, and membership that are prescribed by the bylaws of the
relief association. A service pension computed under this section may be prorated monthly for
fractional years of service, if the bylaws or articles of incorporation of the relief association so
provide. The service pension may be paid whether or not the municipality or nonprofit firefighting
corporation to which the relief association is associated qualifies for fire state aid under chapter 69.
(b) In the case of a member who has completed at least five years of active service as an
active member of the fire department to which the relief association is associated on the date that
the relief association is established and incorporated, the requirement that the member complete at
least five years of active membership with the relief association before separation from active
service may be waived by the board of trustees of the relief association if the member completes
at least five years of inactive membership with the relief association before the payment of the
service pension. During the period of inactive membership, the member is not entitled to receive
disability benefit coverage, is not entitled to receive additional service credit towards computation
of a service pension, and is considered to have the status of a person entitled to a deferred service
pension under subdivision 7.
(c) No municipality or nonprofit firefighting corporation may delegate the power to take final
action in setting a service pension or ancillary benefit amount or level to the board of trustees of
the relief association or to approve in advance a service pension or ancillary benefit amount or
level equal to the maximum amount or level that this chapter would allow rather than a specific
dollar amount or level.
(d) No relief association as defined in section 424A.001, subdivision 4, may pay a service
pension or disability benefit to a former member of the relief association if that person has not
separated from active service with the fire department to which the relief association is directly
associated, unless:
(1) the person is employed subsequent to retirement by the municipality or the independent
nonprofit firefighting corporation, whichever applies, to perform duties within the municipal fire
department or corporation on a full-time basis;
(2) the governing body of the municipality or of the corporation has filed its determination
with the board of trustees of the relief association that the person's experience with and service to
the fire department in that person's full-time capacity would be difficult to replace; and
(3) the bylaws of the relief association were amended to provide for the payment of a service
pension or disability benefit for such full-time employees.
    Subd. 2. Nonforfeitable portion of service pension. If the articles of incorporation or
bylaws of a relief association so provide, a relief association may pay a reduced service pension to
a retiring member who has completed fewer than 20 years of service. The reduced service pension
may be paid when the retiring member meets the minimum age and service requirements of
subdivision 1.
The amount of the reduced service pension may not exceed the amount calculated by
multiplying the service pension appropriate for the completed years of service as specified in the
bylaws times the applicable nonforfeitable percentage of pension.
For a volunteer firefighter relief association that pays a lump-sum service pension, a monthly
benefit service pension, or a lump-sum service pension or a monthly benefit service pension as
alternative benefit forms, the nonforfeitable percentage of pension amounts are as follows:


Completed Years of Service
Nonforfeitable Percentage
of Pension Amount

5
40 percent

6
44 percent

7
48 percent

8
52 percent

9
56 percent

10
60 percent

11
64 percent

12
68 percent

13
72 percent

14
76 percent

15
80 percent

16
84 percent

17
88 percent

18
92 percent

19
96 percent

20
and thereafter
100 percent
For a volunteer firefighter relief association that pays a defined contribution service pension,
the nonforfeitable percentage of pension amounts are as follows:


Completed Years of Service
Nonforfeitable Percentage
of Pension Amount

5
40 percent

6
52 percent

7
64 percent

8
76 percent

9
88 percent

10
and thereafter
100 percent
    Subd. 3. Flexible service pension maximums. (a) Annually on or before August 1 as part
of the certification of the financial requirements and minimum municipal obligation determined
under section 69.772, subdivision 4, or 69.773, subdivision 5, as applicable, the secretary or
some other official of the relief association designated in the bylaws of each relief association
shall calculate and certify to the governing body of the applicable qualified municipality the
average amount of available financing per active covered firefighter for the most recent three-year
period. The amount of available financing shall include any amounts of fire state aid received
or receivable by the relief association, any amounts of municipal contributions to the relief
association raised from levies on real estate or from other available revenue sources exclusive
of fire state aid, and one-tenth of the amount of assets in excess of the accrued liabilities of the
relief association calculated under section 69.772, subdivision 2; 69.773, subdivisions 2 and
4
; or 69.774, subdivision 2, if any.
(b) The maximum service pension which the relief association has authority to provide for
in its bylaws for payment to a member retiring after the calculation date when the minimum
age and service requirements specified in subdivision 1 are met must be determined using the
table in paragraph (c) or (d), whichever applies.
(c) For a relief association where the governing bylaws provide for a monthly service
pension to a retiring member, the maximum monthly service pension amount per month for
each year of service credited that may be provided for in the bylaws is the greater of the service
pension amount provided for in the bylaws on the date of the calculation of the average amount
of the available financing per active covered firefighter or the maximum service pension figure
corresponding to the average amount of available financing per active covered firefighter:



Minimum Average Amount of Available
Financing per Firefighter
Maximum Service Pension
Amount Payable per Month for
Each Year of Service

$ ...
$ .25

41
.50

81
1.00

122
1.50

162
2.00

203
2.50

243
3.00

284
3.50

324
4.00

365
4.50

405
5.00

486
6.00

567
7.00

648
8.00

729
9.00

810
10.00

891
11.00

972
12.00

1053
13.00

1134
14.00

1215
15.00

1296
16.00

1377
17.00

1458
18.00

1539
19.00

1620
20.00

1701
21.00

1782
22.00

1823
22.50

1863
23.00

1944
24.00

2025
25.00

2106
26.00

2187
27.00

2268
28.00

2349
29.00

2430
30.00

2511
31.00

2592
32.00

2673
33.00

2754
34.00

2834
35.00

2916
36.00

2997
37.00

3078
38.00

3159
39.00

3240
40.00

3321
41.00

3402
42.00

3483
43.00

3564
44.00

3645
45.00

3726
46.00

3807
47.00

3888
48.00

3969
49.00

4050
50.00

4131
51.00

4212
52.00

4293
53.00

4374
54.00

4455
55.00

4536
56.00
(d) For a relief association in which the governing bylaws provide for a lump sum service
pension to a retiring member, the maximum lump sum service pension amount for each year of
service credited that may be provided for in the bylaws is the greater of the service pension
amount provided for in the bylaws on the date of the calculation of the average amount of
the available financing per active covered firefighter or the maximum service pension figure
corresponding to the average amount of available financing per active covered firefighter for the
applicable specified period:



Minimum Average Amount of Available
Financing per Firefighter
Maximum Lump Sum Service
Pension Amount Payable for
Each Year of Service

$ ...
$ 10

11
20

16
30

23
40

27
50

32
60

43
80

54
100

65
120

77
140

86
160

97
180

108
200

131
240

151
280

173
320

194
360

216
400

239
440

259
480

281
520

302
560

324
600

347
640

367
680

389
720

410
760

432
800

486
900

540
1000

594
1100

648
1200

702
1300

756
1400

810
1500

864
1600

918
1700

972
1800

1026
1900

1080
2000

1134
2100

1188
2200

1242
2300

1296
2400

1350
2500

1404
2600

1458
2700

1512
2800

1566
2900

1620
3000

1672
3100

1726
3200

1753
3250

1780
3300

1820
3375

1834
3400

1888
3500

1942
3600

1996
3700

2023
3750

2050
3800

2104
3900

2158
4000

2212
4100

2265
4200

2319
4300

2373
4400

2427
4500

2481
4600

2535
4700

2589
4800

2643
4900

2697
5000

2751
5100

2805
5200

2859
5300

2913
5400

2967
5500

3021
5600

3075
5700

3129
5800

3183
5900

3237
6000

3291
6100

3345
6200

3399
6300

3453
6400

3507
6500

3561
6600

3615
6700

3669
6800

3723
6900

3777
7000

3831
7100

3885
7200

3939
7300

3993
7400

4047
7500
(e) For a relief association in which the governing bylaws provide for a monthly benefit
service pension as an alternative form of service pension payment to a lump sum service pension,
the maximum service pension amount for each pension payment type must be determined using
the applicable table contained in this subdivision.
(f) If a relief association establishes a service pension in compliance with the applicable
maximum contained in paragraph (c) or (d) and the minimum average amount of available
financing per active covered firefighter is subsequently reduced because of a reduction in fire
state aid or because of an increase in the number of active firefighters, the relief association
may continue to provide the prior service pension amount specified in its bylaws, but may not
increase the service pension amount until the minimum average amount of available financing per
firefighter under the table in paragraph (c) or (d), whichever applies, permits.
(g) No relief association is authorized to provide a service pension in an amount greater than
the largest applicable flexible service pension maximum amount even if the amount of available
financing per firefighter is greater than the financing amount associated with the largest applicable
flexible service pension maximum.
    Subd. 3a. Penalty for paying pension greater than applicable maximum. (a) If a relief
association pays a service pension greater than the maximum service pension associated with the
applicable average amount of available financing per active covered firefighter under the table
in subdivision 3, paragraph (c) or (d), whichever applies, the maximum service pension under
subdivision 3, paragraph (f), or the applicable maximum service pension amount specified in
subdivision 3, paragraph (g), whichever is less, the state auditor shall:
(1) disqualify the municipality or the nonprofit firefighting corporation associated with
the relief association from receiving fire state aid by making the appropriate notification to the
municipality and the commissioner of revenue, with the disqualification applicable for the next
apportionment and payment of fire state aid; and
(2) recover the amount of the overpaid service pension or pensions from any retired
firefighter who received an overpayment.
(b) Fire state aid amounts from disqualified municipalities for the period of disqualifications
under paragraph (a), clause (1), must be credited to the amount of fire insurance premium tax
proceeds available for the next subsequent fire state aid apportionment.
(c) The amount of any overpaid service pension recovered under paragraph (a), clause
(2), must be credited to the amount of fire insurance premium tax proceeds available for the
next subsequent fire state aid apportionment.
(d) The determination of the state auditor that a relief association has paid a service pension
greater than the applicable maximum must be made on the basis of the information filed by the
relief association and the municipality with the state auditor under sections 69.011, subdivision 2,
and 69.051, subdivision 1 or 1a, whichever applies, and any other relevant information that comes
to the attention of the state auditor. The determination of the state auditor is final. An aggrieved
municipality, relief association, or person may appeal the determination under section 480A.06.
    Subd. 4. Defined contribution lump sum service pensions. (a) If the bylaws governing the
relief association so provide exclusively, the relief association may pay a defined contribution
lump sum service pension in lieu of any defined benefit service pension governed by subdivision 2.
(b) An individual account for each firefighter who is a member of the relief association must
be established. To each individual active member account must be credited an equal share of:
(1) any amounts of fire state aid received by the relief association; (2) any amounts of municipal
contributions to the relief association raised from levies on real estate or from other available
revenue sources exclusive of fire state aid; and (3) any amounts equal to the share of the assets
of the special fund to the credit of: (i) any former member who terminated active service with
the fire department to which the relief association is associated before meeting the minimum
service requirement provided for in subdivision 1 and has not returned to active service with the
fire department for a period no shorter than five years; or (ii) any retired member who retired
before obtaining a full nonforfeitable interest in the amounts credited to the individual member
account under subdivision 2 and any applicable provision of the bylaws of the relief association.
In addition, any investment return on the assets of the special fund must be credited in proportion
to the share of the assets of the special fund to the credit of each individual active member account
through the date on which the investment return is recognized by and credited to the special fund.
(c) At the time of retirement under subdivision 1 and any applicable provision of the bylaws
of the relief association, a retiring member is entitled to that portion of the assets of the special
fund to the credit of the member in the individual member account which is nonforfeitable under
subdivision 2 and any applicable provision of the bylaws of the relief association based on the
number of years of service to the credit of the retiring member.
    Subd. 5.[Repealed, 1999 c 222 art 11 s 1]
    Subd. 6. Payment of service pensions; nonassignability. The method of calculating service
pensions shall be applied uniformly for all years of active service and credit shall be given for all
years of active service, except as otherwise provided in this section. No service pension shall be
paid to any person while the person remains an active member of the respective fire department,
and no person who is receiving a service pension shall be entitled to receive any other benefits
from the special fund of the relief association. No service pension or ancillary benefits paid or
payable from the special fund of a relief association to any person receiving or entitled to receive
a service pension or ancillary benefits shall be subject to garnishment, judgment, execution, or
other legal process, except as provided in section 518.58, 518.581, or 518A.53. No person entitled
to a service pension or ancillary benefits from the special fund of a relief association may assign
any service pension or ancillary benefit payments, nor shall the association have the authority to
recognize any assignment or pay over any sum which has been assigned.
    Subd. 7. Deferred service pensions. (a) A member of a relief association is entitled to a
deferred service pension if the member:
(1) has completed the lesser of the minimum period of active service with the fire department
specified in the bylaws or 20 years of active service with the fire department;
(2) has completed at least five years of active membership in the relief association; and
(3) separates from active service and membership before reaching age 50 or the minimum
age for retirement and commencement of a service pension specified in the bylaws governing the
relief association if that age is greater than age 50.
(b) The deferred service pension is payable when the former member reaches age 50, or the
minimum age specified in the bylaws governing the relief association if that age is greater than
age 50, and when the former member makes a valid written application.
(c) A relief association that provides a lump sum service pension governed by subdivision
3 may, when its governing bylaws so provide, pay interest on the deferred lump sum service
pension during the period of deferral. If provided for in the bylaws, interest must be paid in one
of the following manners:
(1) at the investment performance rate actually earned on that portion of the assets if the
deferred benefit amount is invested by the relief association in a separate account established and
maintained by the relief association or if the deferred benefit amount is invested in a separate
investment vehicle held by the relief association;
(2) at an interest rate of up to five percent, compounded annually, as set by the board of
directors and approved as provided in subdivision 10; or
(3) at a rate equal to the actual time weighted total rate of return investment performance of
the special fund as reported by the Office of the State Auditor under section 356.219, up to five
percent, compounded annually, and applied consistently for all deferred service pensioners.
A relief association may not use the method provided for in clause (3), until it has modified
its bylaws to be consistent with that clause.
(d) Interest under paragraph (c), clause (2) or (3), is payable from the first day of the
month next following the date on which the municipality has approved the deferred service
pension interest rate established by the board of trustees or from the first day of the month next
following the date on which the member separated from active fire department service and relief
association membership, whichever is later, to the last day of the month immediately before the
month in which the deferred member becomes eligible to begin receipt of the service pension
and applies for the deferred service pension.
(e) A relief association that provides a defined contribution service pension may, if its
governing bylaws so provide, credit interest or additional investment performance on the deferred
lump sum service pension during the period of deferral. If provided for in the bylaws, the interest
must be paid in one of the manners specified in paragraph (c) or alternatively the relief association
may credit any investment return on the assets of the special fund of the defined contribution
volunteer firefighter relief association in proportion to the share of the assets of the special fund to
the credit of each individual deferred member account through the date on which the investment
return is recognized by and credited to the special fund.
(f) For a deferred service pension that is transferred to a separate account established and
maintained by the relief association or separate investment vehicle held by the relief association,
the deferred member bears the full investment risk subsequent to transfer and in calculating the
accrued liability of the volunteer firefighters relief association that pays a lump sum service
pension, the accrued liability for deferred service pensions is equal to the separate relief
association account balance or the fair market value of the separate investment vehicle held by
the relief association.
(g) The deferred service pension is governed by and must be calculated under the general
statute, special law, relief association articles of incorporation, and relief association bylaw
provisions applicable on the date on which the member separated from active service with the
fire department and active membership in the relief association.
    Subd. 8. Lump sum service pensions; installment payments. Any relief association, if the
governing bylaws so provide, may pay, at the option of the retiring member and in lieu of a single
payment of a lump sum service pension, a lump sum service pension in installments.
The election of installment payments shall be irrevocable and shall be made by the retiring
member in writing and filed with the secretary of the relief association no later than 30 days prior
to the commencement of payment of the service pension. The amount of the installment payments
shall be determined so that the present value of the aggregate installment payments computed at
an interest rate of five percent, compounded annually, is equal to the amount of the single lump
sum payment which would have been made had the installment payments option not been elected.
The payment of each installment shall include interest at the rate of five percent, compounded
annually on the reserve supporting the remaining installment payments as of the date on which
the previous installment payment was paid and computed from the date on which the previous
installment payment was paid to the date of payment for the current installment payment.
To the extent that the commissioner of commerce deems it to be necessary or practical,
the commissioner may specify and issue procedures, forms or mathematical tables for use in
performing the calculations required pursuant to this subdivision.
    Subd. 8a. Purchase of annuity contracts. A relief association providing a lump-sum service
pension, if the governing articles of incorporation or bylaws so provide, may purchase an annuity
contract on behalf of a retiring member in an amount equal to the service pension otherwise
payable at the request of the person and in place of a direct payment to the person. The annuity
contract must be purchased from an insurance carrier licensed to do business in this state and
approved for this product by the commerce commissioner under section 60A.40.
    Subd. 8b. Transfer to individual retirement account. A relief association that is a qualified
pension plan under section 401(a) of the federal Internal Revenue Code, as amended, and that
provides a lump sum service pension, at the written request of the applicable retiring member
or, following the death of the active member, at the written request of the deceased member's
surviving spouse, may directly transfer the eligible member's lump sum pension or the death,
funeral, or survivor benefit attributable to the member, whichever applies, to the requesting
person's individual retirement account under section 408(a) of the federal Internal Revenue
Code, as amended.
    Subd. 9. Limitation on ancillary benefits. Any relief association, including any volunteer
firefighters relief association governed by section 69.77 or any volunteer firefighters division
of a relief association governed by chapter 424, may only pay ancillary benefits which would
constitute an authorized disbursement as specified in section 424A.05 subject to the following
requirements or limitations:
(1) with respect to a relief association in which governing bylaws provide for a lump sum
service pension to a retiring member, no ancillary benefit may be paid to any former member
or paid to any person on behalf of any former member after the former member (i) terminates
active service with the fire department and active membership in the relief association; and (ii)
commences receipt of a service pension as authorized under this section; and
(2) with respect to any relief association, no ancillary benefit paid or payable to any member,
to any former member, or to any person on behalf of any member or former member, may exceed
in amount the total earned service pension of the member or former member. The total earned
service pension must be calculated using the service pension amount specified in the bylaws of the
relief association and the years of service credited to the member or former member. The years of
service must be determined as of (i) the date the member or former member became entitled to
the ancillary benefit; or (ii) the date the member or former member died entitling a survivor or
the estate of the member or former member to an ancillary benefit. The ancillary benefit must
be calculated (i) without regard to whether the member or former member had attained the
minimum amount of service and membership credit specified in the governing bylaws; and (ii)
without regard to the percentage amounts specified in subdivision 2; except that the bylaws of any
relief association may provide for the payment of a survivor benefit in an amount not to exceed
five times the yearly service pension amount specified in the bylaws on behalf of any member
who dies before having performed five years of active service in the fire department with which
the relief association is affiliated.
    Subd. 9a. Postretirement increases. Notwithstanding any provision of general or special
law to the contrary, a relief association paying a monthly service pension may provide a
postretirement increase to retired members and ancillary benefit recipients of the relief association
if (1) the relief association adopts an appropriate bylaw amendment; and (2) the bylaw amendment
is approved by the municipality pursuant to subdivision 10 and section 69.773, subdivision 6.
The postretirement increase shall be applicable only to retired members and ancillary benefit
recipients receiving a service pension or ancillary benefit as of the effective date of the bylaw
amendment. The authority to provide a postretirement increase to retired members and ancillary
benefit recipients of a relief association contained in this subdivision shall supersede any prior
special law authorization relating to the provision of postretirement increases.
    Subd. 9b. Repayment of service pension in certain instances. If a retired volunteer
firefighter does not permanently separate from active firefighting service as required by
subdivision 1 and section 424A.001, subdivision 9, by resuming active service as a firefighter in
the same volunteer fire department or as a person in charge of firefighters in the same volunteer fire
department, no additional service pension amount is payable to the person, no additional service
is creditable to the person, and the person shall repay any previously received service pension.
    Subd. 10. Local approval of bylaw amendments; filing requirements. (a) Each relief
association to which this section applies shall file a revised copy of its governing bylaws with
the state auditor upon the adoption of any amendment to its governing bylaws by the relief
association or upon the approval of any amendment to its governing bylaws granted by the
governing body of each municipality served by the fire department to which the relief association
is directly associated. Failure of the relief association to file a copy of the bylaws or any bylaw
amendments with the state auditor shall disqualify the municipality from the distribution of any
future fire state aid until this filing requirement has been completed.
(b) If the special fund of the relief association does not have a surplus over full funding
pursuant to section 69.772, subdivision 3, clause (2), subclause (e), or 69.773, subdivision 4,
and if the municipality is required to provide financial support to the special fund of the relief
association pursuant to section 69.772 or 69.773, no bylaw amendment which would affect the
amount of, the manner of payment of, or the conditions for qualification for service pensions or
ancillary benefits or disbursements other than administrative expenses authorized pursuant to
section 69.80 payable from the special fund of the relief association shall be effective until it has
been ratified by the governing body or bodies of the appropriate municipalities. If the municipality
is not required to provide financial support to the special fund pursuant to this section, the relief
association may adopt or amend without municipal ratification its articles of incorporation or
bylaws which increase or otherwise affect the service pensions or ancillary benefits payable from
the special fund so long as the changes do not cause the amount of the resulting increase in the
accrued liability of the special fund to exceed 90 percent of the amount of the prior surplus
over full funding and the changes do not result in the financial requirements of the special fund
exceeding the expected amount of the future fire state aid to be received by the relief association.
(c) If the relief association pays only a lump sum pension, the financial requirements
are to be determined by the board of trustees following the preparation of an estimate of the
expected increase in the accrued liability and annual accruing liability of the relief association
attributable to the change. If the relief association pays a monthly benefit service pension, the
financial requirements are to be determined by the board of trustees following either an updated
actuarial valuation including the proposed change or an estimate of the expected actuarial impact
of the proposed change prepared by the actuary of the relief association. If a relief association
adopts or amends its articles of incorporation or bylaws without municipal ratification pursuant
to this subdivision, and, subsequent to the amendment or adoption, the financial requirements
of the special fund pursuant to this section are such so as to require financial support from the
municipality, the provision which was implemented without municipal ratification shall no longer
be effective without municipal ratification, and any service pensions or ancillary benefits payable
after that date shall be paid only in accordance with the articles of incorporation or bylaws as
amended or adopted with municipal ratification.
    Subd. 11.[Repealed, 2000 c 461 art 16 s 13]
    Subd. 12. Transfer of service credit to new district. Notwithstanding the requirements
of subdivision 1 or any other law, a member of a fire department which is disbanded upon
formation of a fire district to serve substantially the same geographic area, who serves as an active
firefighter with the new district fire department, and is a member of the district firefighters' relief
association shall be entitled to a nonforfeitable service pension from the new relief association
upon completion of a combined total of 20 years active service in the disbanded and the new
departments. The amount of the service pension shall be based upon years of service in the new
department only, and shall be in an amount equal to the accrued liability for the appropriate years
of service calculated in accordance with section 69.772, subdivision 2.
    Subd. 13. Combined service pensions. (a) If the articles of incorporation or bylaws of the
associations so provide, a volunteer firefighter with credit for service as an active firefighter
in more than one volunteer firefighters relief association is entitled, when the applicable
requirements of paragraph (b) are met and when otherwise qualified, to a prorated service credit
from each relief association.
(b) A volunteer firefighter receiving a prorated service pension under this subdivision must
have total service credit of ten years or more, if every affected relief association does not require
only a five-year service vesting requirement, or five years or more, if every affected relief
association requires only a five-year service vesting requirement, as a member of two or more
relief associations otherwise qualified. The member must have one year or more of service credit
in each relief association. The prorated service pension must be based on the service pension
amount in effect for the relief association on the date on which active volunteer firefighting
services covered by that relief association terminate. To receive a service pension under this
subdivision, the firefighter must become a member of the second or succeeding association
and must give notice of membership to the prior association within two years of the date of
termination of active service with the prior association. The notice must be attested to by the
second or subsequent association secretary.
History: 1979 c 201 s 12; 1980 c 607 art 15 s 11; 1981 c 224 s 208,209,274; 1982 c 421 s 3;
1982 c 460 s 8; 1982 c 465 s 7,8; 1983 c 219 s 6; 1983 c 286 s 21; 1983 c 289 s 114 subd 1; 1984
c 547 s 15; 1984 c 655 art 1 s 92; 1985 c 261 s 8-10; 1Sp1985 c 7 s 35; 1987 c 372 art 1 s 22;
1988 c 668 s 9; 1988 c 709 art 7 s 2,3; 1989 c 319 art 10 s 3-6; 1990 c 570 art 14 s 1; 1993 c 244
art 1 s 1-3; art 3 s 1; 1996 c 438 art 8 s 4; 1997 c 203 art 6 s 92; 1997 c 241 art 6 s 1; art 10 s 5;
2000 c 461 art 15 s 5-9; 2002 c 392 art 13 s 1; 1Sp2003 c 12 art 12 s 1; 2004 c 267 art 14 s 1,2;
2005 c 164 s 29; 1Sp2005 c 7 s 28; 1Sp2005 c 8 art 9 s 10-12; 2006 c 271 art 13 s 3

NOTE: The deferred service pension interest crediting procedure of subdivision 7, paragraph
(c), clause (3), expires on December 31, 2008. Laws 2004, chapter 267, article 14, section 5,
paragraph (d).