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(a) Notwithstanding any provision of law to the contrary, the payment of the following
necessary, reasonable and direct expenses of maintaining, protecting and administering the special
fund, when provided for in the bylaws of the association and approved by the board of trustees,
constitutes authorized administrative expenses of a police, salaried firefighters', or volunteer
firefighters' relief association organized under any law of this state:
(1) office expense, including, but not limited to, rent, utilities, equipment, supplies, postage,
periodical subscriptions, furniture, fixtures, and salaries of administrative personnel;
(2) salaries of the president, secretary, and treasurer of the association, or their designees,
and any other official of the relief association to whom a salary is payable under bylaws or articles
of incorporation in effect on January 1, 1986, and their itemized expenses incurred as a result of
fulfilling their responsibilities as administrators of the special fund;
(3) tuition, registration fees, organizational dues, and other authorized expenses of the
officers or members of the board of trustees incurred in attending educational conferences,
seminars, or classes relating to the administration of the relief association;
(4) audit, actuarial, medical, legal, and investment and performance evaluation expenses;
(5) reimbursement to the officers and members of the board of trustees, or their designees,
for reasonable and necessary expenses actually paid and incurred in the performance of their
duties as officers or members of the board; and
(6) premiums on fiduciary liability insurance and official bonds for the officers, members of
the board of trustees, and employees of the relief association.
(b) Any other expenses of the relief association must be paid from the general fund of the
association, if one exists. If a relief association has only one fund, that fund is the special fund
for purposes of this section. If a relief association has a special fund and a general fund, and any
expense of the relief association that is directly related to the purposes for which both funds
were established, the payment of that expense must be apportioned between the two funds on
the basis of the benefits derived by each fund.
History: 1978 c 690 s 8; 1986 c 359 s 13; 1987 c 372 art 1 s 1; 2002 c 392 art 1 s 2

Official Publication of the State of Minnesota
Revisor of Statutes