1999 Minnesota Statutes

     353.86 Volunteer ambulance service personnel; 
  participation; election; limitation; and compensation. 

    Subdivision 1.    Participation.  Volunteer ambulance 
 service personnel, as defined in section 353.01, subdivision 35, 
 who are or become members of and participants in the public 
 employees retirement fund or the public employees police and 
 fire fund and make contributions to either of those funds based 
 on compensation for service other than volunteer ambulance 
 service may elect to participate in that same fund with respect 
 to compensation received for volunteer ambulance service, 
 provided that the volunteer ambulance service is not credited to 
 another public or private pension plan including the public 
 employees retirement plan established by chapter 353D and 
 provided further that the volunteer ambulance service is 
 rendered for the same governmental unit for which the 
 nonvolunteer ambulance service is rendered. 

    Subd. 2.    Election.  Volunteer ambulance service 
 personnel to whom subdivision 1 applies may exercise the 
 election authorized under subdivision 1 within the earlier of 
 the one-year period beginning on July 1, 1989, and extending 
 through June 30, 1990, or the one-year period commencing on the 
 first day of the first month following the start of employment 
 in a position covered by the public employees retirement fund or 
 the public employees police and fire fund.  The election must be 
 exercised by filing a written notice on a form prescribed by the 
 executive director of the association. 

    Subd. 3.    Limitation.  Volunteer ambulance service 
 personnel to whom subdivision 1 applies who exercise their 
 option in accordance with subdivision 2 and their governmental 
 employers are not required to pay omitted deductions and 
 contributions under section 353.27, subdivision 12, for 
 volunteer ambulance service rendered before July 1, 1989. 

    Subd. 4.    Compensation.  Notwithstanding section 
 353.01, subdivision 10, compensation received for service 
 rendered by volunteer ambulance service personnel to whom 
 subdivision 1 applies who exercise their option in accordance 
 with subdivision 2 shall be considered salary.  

    HIST: 1989 c 319 art 3 s 23