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Minnesota Legislature

Office of the Revisor of Statutes

LOCAL FIREFIGHTER RELIEF ASSOCIATIONS

See also FIRE DEPARTMENTS; FIREFIGHTERS; PUBLIC EMPLOYEES POLICE AND FIRE FUND

Accountants, Minn. Statutes 2007 69.051

Accounting and bookkeeping

Consolidation accounts, Minn. Statutes 2007 353A.09

Refund repayments, Minn. Statutes 2007 356.441

Accumulated contributions

Abandoned amounts, disposition, Minn. Statutes 2007 356.65

Defined, Minn. Statutes 2007 353B.02

Refunds, see same under this topic

Active members, election of benefit coverage, Minn. Statutes 2007 353A.08

Actuarial valuations

Additional requirements, Minn. Statutes 2007 356.216

Alternative valuations, Minn. Statutes 2007 356.23

Consolidated accounts, reserves, Minn. Statutes 2007 353A.09

Financial requirements, Minn. Statutes 2007 69.77

Legislature, rights, Minn. Statutes 2007 356.22

Mortality tables, Minn. Statutes 2007 353A.09

Municipal contributions, additional amounts, Minn. Statutes 2007 353A.09

Pensions and retirement commission, duties, Minn. Statutes 2007 353A.05, 2007 353A.09

Reports about, Minn. Statutes 2007 69.77, 2007 353A.05

Special fund, Minn. Statutes 2007 69.77

Supplemental actuarial valuations, Minn. Statutes 2007 356.23

Voluntary consolidation, actions preliminary to, Minn. Statutes 2007 353A.05

Administration

City officials' powers, limitation, Minn. Statutes 2007 423A.10

Expenses, authorized expenses, Minn. Statutes 2007 69.80

Public Employees Retirement Association, duties, Minn. Statutes 2007 353B.04

Voluntary consolidation, transfer to Public Employees Retirement Association, Minn. Statutes 2007 353A.07

Age of retirement

Generally, Minn. Statutes 2007 353B.07

Mandatory retirement age, Minn. Statutes 2007 423.075, 2007 423.076

Postretirement adjustments, certain members, Minn. Statutes 2007 423A.01

Amortization state aid

Additional amortization state aid, Minn. Statutes 2007 69.021, 2007 423A.02

Generally, Minn. Statutes 2007 423A.02

Annual funding requirements, shortfall, Minn. Statutes 2007 69.041

Annuities, see Service pensions under this topic

Appeals, disability benefits, denial, Minn. Statutes 2007 353B.08

Applicable service, Minn. Statutes 2007 353.01

Appropriations to

Local relief association consolidation accounts, Minn. Statutes 2007 353B.05

State aid, Minn. Statutes 2007 69.031

Articles of incorporation, amendments

After voluntary consolidation, Minn. Statutes 2007 353A.07

Municipal ratification, Minn. Statutes 2007 69.77

Retired members, Minn. Statutes 2007 423A.07

Assets

Definitions, Minn. Statutes 2007 353A.02

Public Employees Retirement Association, duties, Minn. Statutes 2007 353A.07

Reserves, transfer to postretirement investment fund, Minn. Statutes 2007 353A.09

Voluntary consolidation, transfer to PERA, Minn. Statutes 2007 353A.07

Assignments, service pensions or benefits, Minn. Statutes 2007 423A.16

Attachment, service pensions or benefits

Exemption, Minn. Statutes 2007 423A.16, 2007 550.37

Auditors, Minn. Statutes 2007 69.051

Audits and examinations

Costs, payment, Minn. Statutes 2007 69.021

Financial reports, Minn. Statutes 2007 69.051

Generally, Minn. Statutes 2007 6.495

Malfeasance, misfeasance, or nonfeasance in office, notice, Minn. Statutes 2007 69.051

Records and record keeping, Minn. Statutes 2007 423A.21

Reports about, Minn. Statutes 2007 6.495, 2007 423A.22

Beneficiaries

Defined, Minn. Statutes 2007 353A.02

Payments to, benefit distribution upon plan termination, Minn. Statutes 2007 356.001

Refunds, Minn. Statutes 2007 353A.081, 2007 353A.10, 2007 423A.18

Benefit counseling, Public Employees Retirement Association

Duties, Minn. Statutes 2007 353A.08

Benefit plans

Alternative benefit increases, Minn. Statutes 2007 423A.05

Definitions, Minn. Statutes 2007 353A.02

Election of coverage, Minn. Statutes 2007 353A.08 to 2007 353A.083

Modifications, Minn. Statutes 2007 423A.04, 2007 423A.06

Benefits

Abandoned amounts, disposition, Minn. Statutes 2007 356.65

Alternative increases, Minn. Statutes 2007 423A.04, 2007 423A.05

Attachment exemptions, Minn. Statutes 2007 423A.16, 2007 550.37

Consolidation accounts, Minn. Statutes 2007 353.659

Creditors remedies, use prohibited, Minn. Statutes 2007 423A.16, 2007 550.37

Debts owed to state, setoff exclusion, Minn. Statutes 2007 16D.16

Disability benefits, see same under this topic

Disputes regarding, Minn. Statutes 2007 353B.14

Eligible rollover distributions, Minn. Statutes 2007 356.635

First class cities relief associations, Minn. Statutes 2007 297I.10, 2007 423.075

Garnishment, exemption, Minn. Statutes 2007 423A.16, 2007 550.37

Generally, Minn. Statutes 2007 423A.16

Internal Revenue Code compliance, Minn. Statutes 2007 356.635

Members' nonforfeitable interest, Minn. Statutes 2007 356.001

Other coverage, Minn. Statutes 2007 353B.13

Personal property taxes, delinquent taxes, liens or levies for, exemptions, Minn. Statutes 2007 277.20, 2007 277.21

Salary base, Minn. Statutes 2007 423A.01

Special benefit coverage, Minn. Statutes 2007 353A.02, 2007 353A.08

Survivor benefits, see same under this topic

Termination of plan or fund, procedures, Minn. Statutes 2007 356.001

Bloomington, see BLOOMINGTON FIREFIGHTERS RELIEF ASSOCIATION

Boards of trustees

Appointments by, investment subcommittee, Minn. Statutes 2007 423A.21

Members, Minn. Statutes 2007 353A.07, 2007 423A.01, 2007 423A.07, 2007 423A.21

Voluntary consolidation, Minn. Statutes 2007 353A.04

Bonds (officers and fiduciaries), reports about, Minn. Statutes 2007 423A.22

Breach of fiduciary duty

Local relief association consolidation, Minn. Statutes 2007 353A.07

Budgets, reports about, Minn. Statutes 2007 423A.22

Buybacks, Minn. Statutes 2007 353A.10

Bylaws

Access, Minn. Statutes 2007 423A.21

Amendments

After voluntary consolidation, Minn. Statutes 2007 353A.07

Municipal ratification, Minn. Statutes 2007 69.77

Reduced vesting, Minn. Statutes 2007 423A.19

Refunds, Minn. Statutes 2007 423A.18

Retired members, Minn. Statutes 2007 423A.07

Survivor benefits, Minn. Statutes 2007 423A.171

Data classification, Minn. Statutes 2007 423A.21

First class cities relief associations, Minn. Statutes 2007 297I.10, 2007 423.075

Certificates and certification

Deficiencies, municipal minimum obligations, Minn. Statutes 2007 69.77

Funds for investment, Minn. Statutes 2007 69.77

State aid, Minn. Statutes 2007 69.011

Certified copies, bylaws, amendments, Minn. Statutes 2007 423A.171 to 2007 423A.19

Chief administrative officer, municipalities

Certificates and certification, local relief association consolidation, Minn. Statutes 2007 353A.04, 2007 353A.06

Defined, Minn. Statutes 2007 353A.02

Notice given, Minn. Statutes 2007 353A.04, 2007 353A.06

Notice received, voluntary consolidation preliminary actions, completion, Minn. Statutes 2007 353A.05

Reports given, local relief association consolidation, data, Minn. Statutes 2007 353A.06

Reports received, local relief association consolidation, actuarial valuations, Minn. Statutes 2007 353A.05

Special benefit coverage, management duties, Minn. Statutes 2007 353A.08

Chief administrative officer, relief associations

Certificates and certification, Minn. Statutes 2007 353A.06, 2007 353A.07

Definitions, Minn. Statutes 2007 353A.02

Duties, Minn. Statutes 2007 353A.05

Fiduciary duties, Minn. Statutes 2007 353A.07, 2007 423A.21

Notice received, voluntary consolidation, Minn. Statutes 2007 353A.05, 2007 353A.06

Reports given, local relief association consolidation, data, Minn. Statutes 2007 353A.06

Child support, income withholding, Minn. Statutes 2007 423A.16

Compensation and salaries

Definitions, Minn. Statutes 2007 353.01

Officers' salaries, authorized expenses, Minn. Statutes 2007 69.80

Salary base, Minn. Statutes 2007 353B.02, 2007 423A.01

Consolidation accounts

Actuarial valuations, Minn. Statutes 2007 353.665

Amortization state aid requirements, Minn. Statutes 2007 423A.02

Annual appropriations, Minn. Statutes 2007 353B.05

Credits to, Minn. Statutes 2007 353A.09

Defined, Minn. Statutes 2007 353A.02

Definitions, Minn. Statutes 2007 353.01

Disbursements, Minn. Statutes 2007 353B.05

Dissolution of account, transfer of funds to municipalities, Minn. Statutes 2007 353A.10

Establishment, Minn. Statutes 2007 353A.09

Investment of funds, Minn. Statutes 2007 353B.06

Member contributions, Minn. Statutes 2007 353B.05

Merger into public employees police and fire fund, Minn. Statutes 2007 353.665

Payments from, Minn. Statutes 2007 353A.09

Postretirement increases, automatic, refusal, Minn. Statutes 2007 353.271

Pre-1997 consolidations, Minn. Statutes 2007 353A.083

Pre-1999 consolidations, benefit changes, municipal approval, Minn. Statutes 2007 353A.083

Public Employees Retirement Association, duties, Minn. Statutes 2007 353A.09

Record keeping, Minn. Statutes 2007 353A.09

Refunds, see same under this topic

Reserves, transfer to postretirement investment fund, Minn. Statutes 2007 353A.09

Termination, Minn. Statutes 2007 353.665

Transfer of assets and liabilities, Minn. Statutes 2007 353.665

Consolidation, see Voluntary consolidation under this topic

Contributions to more than one public retirement plan, Minn. Statutes 2007 353.01

Copies, fire departments, certification of existence, Minn. Statutes 2007 69.011

Costs, payment, voluntary consolidation, Minn. Statutes 2007 353A.07

Coverage by more than one system, see Portability with other retirement plans under this topic

Coverage by plan, Minn. Statutes 2007 353B.03, 2007 353B.14

Covered employees

Defined, Minn. Statutes 2007 353B.02

Generally, see Members under this topic

Covered governmental entity, see Municipalities under this topic

Creditors remedies, service pensions or benefits

Use prohibited, Minn. Statutes 2007 423A.16, 2007 550.37

Custodian bank accounts, establishment, Minn. Statutes 2007 356.001

Data, access, marriage dissolution, Minn. Statutes 2007 356.49

Decedents estates, refunds, Minn. Statutes 2007 423A.18

Deferred compensation, see STATE DEFERRED COMPENSATION PLAN

Deferred members

Defined, Minn. Statutes 2007 353A.02

Election of benefit coverage, Minn. Statutes 2007 353A.08

Deferred service pensions

Generally, Minn. Statutes 2007 353B.10

Postretirement benefit adjustments, Minn. Statutes 2007 353B.12

Postretirement interest rate adjustments, Minn. Statutes 2007 353A.08

Definitions

Local relief association benefit plans, Minn. Statutes 2007 353B.02

Local relief association consolidation, Minn. Statutes 2007 353A.02

Public employees police and fire fund, Minn. Statutes 2007 353.01

State aid, Minn. Statutes 2007 69.011

Dependent children

Election of benefit coverage, Minn. Statutes 2007 353A.081

Refunds, Minn. Statutes 2007 353A.10

Statements by, survivor benefits, waiver, Minn. Statutes 2007 353A.081

Surviving child benefit, Minn. Statutes 2007 353B.11, 2007 353B.12, 2007 423A.19

Survivor benefits, see same under this topic

Disability benefits

Accrual, Minn. Statutes 2007 353A.083, 2007 353B.08

Amount, limitation, Minn. Statutes 2007 423A.06, 2007 423A.14

Coverage, limitation, Minn. Statutes 2007 423A.11

Definitions, Minn. Statutes 2007 353B.02

Effect on existing recipients, Minn. Statutes 2007 423A.15

Eligibility, generally, Minn. Statutes 2007 423A.06

First class cities relief associations, Minn. Statutes 2007 297I.10, 2007 423.075

Generally, Minn. Statutes 2007 353B.08

Health insurance premiums, withholding, Minn. Statutes 2007 356.87

Less hazardous duty employment, Minn. Statutes 2007 423A.13

Minimum coverage, certain members, Minn. Statutes 2007 423A.06

Minneapolis Firefighters Relief Association, see MINNEAPOLIS FIREFIGHTERS RELIEF ASSOCIATION

Modifications, approval, Minn. Statutes 2007 423A.06

Offset to refunds, Minn. Statutes 2007 423A.18

Offsets from, Minn. Statutes 2007 353B.08, 2007 423A.14

Postretirement adjustments, Minn. Statutes 2007 353A.08, 2007 353B.12, 2007 423A.06, 2007 423A.11

Recomputing as service pensions, Minn. Statutes 2007 353B.08, 2007 423A.11, 2007 423A.14

Service credit during disability periods, Minn. Statutes 2007 423A.12

Termination of benefits, Minn. Statutes 2007 423A.11

Disbursements, Minn. Statutes 2007 353B.05

Disputes over benefit amounts or plan provisions, Minn. Statutes 2007 353B.14

Dissolution of marriage

Division of property, Minn. Statutes 2007 423A.16

Retirement benefits or rights, information regarding, Minn. Statutes 2007 356.49

Division of salaried and volunteer firefighters relief associations, Minn. Statutes 2007 353A.04

Duluth Firefighters Relief Association

Defined as local firefighters relief association, Minn. Statutes 2007 353A.02

Effective date of consolidation, Minn. Statutes 2007 353A.02, 2007 353A.06

Election of benefit coverage

Generally, Minn. Statutes 2007 353A.08, 2007 353A.081

Public employees police and fire fund benefits, Minn. Statutes 2007 353A.08 to 2007 353A.083

Employee contributions, see Member contributions under this topic

Employer contributions, see Municipal contributions under this topic

Employing units, see Municipalities under this topic

Estate taxes, service pensions or benefits, exemption, Minn. Statutes 2007 423A.16

Exclusions from coverage, volunteer firefighters, Minn. Statutes 2007 353A.02

Executions (creditors remedies)

Service pensions or benefits, exemption, Minn. Statutes 2007 423A.16

Fiduciaries

Breach of conduct or duties, Minn. Statutes 2007 353A.07

Duties, Minn. Statutes 2007 423A.21

Prohibited transactions, Minn. Statutes 2007 423A.21

Filing with

Financial reports, Minn. Statutes 2007 69.051

Refund applications, Minn. Statutes 2007 353A.10

Financial reports

Alternative reports, Minn. Statutes 2007 356.23

Requirements, generally, Minn. Statutes 2007 69.051, 2007 423A.22

State aid, Minn. Statutes 2007 69.021

Financial requirements, Minn. Statutes 2007 69.77

First class cities relief associations

Mandatory retirement age, Minn. Statutes 2007 423.075

Special fund, deposits to, Minn. Statutes 2007 297I.10

Former members, marriage dissolution actions, information, Minn. Statutes 2007 356.49

Fraternal organization, functioning as, Minn. Statutes 2007 353A.07

Funds and accounts

Consolidation accounts, see same under this topic

Custodian bank accounts, Minn. Statutes 2007 356.001

General fund, see same under this topic

Special fund, see same under this topic

Trust funds, Minn. Statutes 2007 423A.01

Gambling licenses, see Organizations under GAMBLING

Garnishment, service pensions or benefits

Exemption, Minn. Statutes 2007 423A.16, 2007 550.37

General fund

Assets, investment, Minn. Statutes 2007 69.77

Credits to, abandoned contributions, annuities, or benefits, Minn. Statutes 2007 356.65

Establishment, continuation after voluntary consolidation, Minn. Statutes 2007 353A.07

Payments from, Minn. Statutes 2007 69.80

Reports about, Minn. Statutes 2007 69.051

Generally, Minn. Statutes 2007 353B.01

Governing board of a pension plan, see Boards of trustees under this topic

Governmental subdivisions, duties, see Municipalities under this topic

Hearings

Public hearing, defined, Minn. Statutes 2007 353A.02

Voluntary consolidation, Minn. Statutes 2007 353A.04

Insurance, public employees program, Minn. Statutes 2007 43A.316, 2007 356.87

Interest rates

Municipal contributions, Minn. Statutes 2007 69.77, 2007 353A.09

Postretirement adjustments, Minn. Statutes 2007 353A.08, 2007 423A.02

Refunds, Minn. Statutes 2007 353A.10, 2007 423A.18

State aid, unpaid amounts, Minn. Statutes 2007 69.031, 2007 353.28

Investment of funds

Definitions, Minn. Statutes 2007 353A.02

Generally, Minn. Statutes 2007 69.77

Investment Board, duties, Minn. Statutes 2007 353A.05, 2007 353B.06

Investment portfolio, review, Minn. Statutes 2007 353A.05

Liquidation of ineligible or inappropriate investments, Minn. Statutes 2007 353A.05

Local relief association consolidation accounts, Minn. Statutes 2007 353B.06

Reports about, Minn. Statutes 2007 423A.22

Voluntary consolidation, transfer to Public Employees Retirement Association, Minn. Statutes 2007 353A.07

Investment subcommittee, members, appointment, Minn. Statutes 2007 423A.21

Layoffs, Minn. Statutes 2007 423A.20

Liabilities and obligations

Voluntary consolidation, transfer to PERA, Minn. Statutes 2007 353A.07

Liability, see Unfunded actuarial accrued liability under this topic

Mail and mailing, benefit distribution notice, Minn. Statutes 2007 356.001

Marriage after retirement, effect on survivor benefits, Minn. Statutes 2007 423A.171

Meetings, see OPEN MEETING LAW

Member contributions

Application of law, Minn. Statutes 2007 356.62

Consolidated associations, Minn. Statutes 2007 353A.09, 2007 353A.10, 2007 353B.05

Definitions, Minn. Statutes 2007 356.62

Employers, pick up after 1982, Minn. Statutes 2007 356.62

Generally, Minn. Statutes 2007 69.77

Military service credit, Minn. Statutes 2007 353A.08

Municipal contributions, Minn. Statutes 2007 423A.01

Reports about, Minn. Statutes 2007 356.62

Members

Contributions, see Member contributions under this topic

Deferred members, Minn. Statutes 2007 353A.02, 2007 353A.08

Definitions, Minn. Statutes 2007 353A.02

First class cities relief associations, Minn. Statutes 2007 297I.10, 2007 423.075

Marriage dissolution actions, information requirements, Minn. Statutes 2007 356.49

Payments to, benefit distribution upon plan termination, Minn. Statutes 2007 356.001

Pension-related duties deemed fire duties, Minn. Statutes 2007 423A.10

Petitions by, Minn. Statutes 2007 353A.04

Proof of death, notice, Minn. Statutes 2007 356.001

Public employees police and fire fund, coverage restrictions, Minn. Statutes 2007 353.01

Public Employees Retirement Association, coverage restrictions, Minn. Statutes 2007 353.01

Reports about, Minn. Statutes 2007 353A.05

Reports received, member contribution pick ups, Minn. Statutes 2007 356.62

Mergers, see Organizations under GAMBLING

Military service credit

Internal Revenue Code compliance, Minn. Statutes 2007 356.635

Voluntary consolidation, Minn. Statutes 2007 353A.08

Minneapolis, see MINNEAPOLIS FIREFIGHTERS RELIEF ASSOCIATION

Minnesota Area Relief Association Coalition, payments to

Volunteer firefighter relief associations, Minn. Statutes 2007 424A.05

Minnesota firetown premium report, Minn. Statutes 2007 69.011, 2007 69.021

Minnesota Professional Firefighters Pension Council, exclusion from definition of local firefighters relief association, Minn. Statutes 2007 353A.02

Municipal clerks, bylaws, amendments, duties, Minn. Statutes 2007 423A.171 to 2007 423A.19

Municipal contributions

Consolidated associations, Minn. Statutes 2007 353A.09, 2007 353A.10

Failure to pay, collection process, Minn. Statutes 2007 353.28

Generally, Minn. Statutes 2007 69.77

Military service credit, Minn. Statutes 2007 353A.08

Minimum obligation, Minn. Statutes 2007 69.77, 2007 423A.01

Reports about, Minn. Statutes 2007 423A.22

Municipalities

Administration, powers limitation, Minn. Statutes 2007 423A.10

Agreements, fire service, Minn. Statutes 2007 69.021

Amortization state aid, Minn. Statutes 2007 423A.02

Appointments by, boards of trustees, Minn. Statutes 2007 423A.21

Approvals by, Minn. Statutes 2007 423A.01, 2007 423A.06, 2007 423A.19

Budgets, Minn. Statutes 2007 69.77

Certifying to, Minn. Statutes 2007 353.28, 2007 353A.09

Contributions, see Municipal contributions under this topic

Election to retain association, Minn. Statutes 2007 423A.01

Filing with, financial reports, Minn. Statutes 2007 69.021, 2007 69.031

Less hazardous duty for disabled employees, Minn. Statutes 2007 423A.13

Payments by, minimum obligation, Minn. Statutes 2007 69.77

Payments to, state aid, Minn. Statutes 2007 69.021, 2007 69.031

Property taxes, Minn. Statutes 2007 69.77, 2007 366.27, 2007 412.251

Reports given, Minn. Statutes 2007 69.051, 2007 356.62

Reports received, financial reports, Minn. Statutes 2007 69.021, 2007 423A.22

Resolutions by

Benefit plans, modifications, Minn. Statutes 2007 423A.04

Consolidation accounts, retention, Minn. Statutes 2007 353.665

Contribution rates, modifications, Minn. Statutes 2007 353A.09

Disability benefits, modifications, Minn. Statutes 2007 423A.06

Election to retain association, Minn. Statutes 2007 423A.01

Service pensions or benefits, alternative increases, Minn. Statutes 2007 423A.04

Special fund, receipts and disbursements, Minn. Statutes 2007 423A.22

State aid, see same under this topic

Transfer of funds, Minn. Statutes 2007 69.021, 2007 69.031, 2007 353A.10

Trust funds, Minn. Statutes 2007 423A.01

Workers' compensation, amounts payable, Minn. Statutes 2007 423A.14

Normal retirement annuities, see Service pensions under this topic

Notice given, benefit distribution, Minn. Statutes 2007 356.001

Officers, Minn. Statutes 2007 423A.21

Optional annuities, survivor benefits

Accrual, pre-1997 consolidation, Minn. Statutes 2007 353A.083

Other benefit coverage, Minn. Statutes 2007 353B.13

Payments by

Allowable expenses, Minn. Statutes 2007 356.001

Benefit distribution upon plan termination, Minn. Statutes 2007 356.001

Health insurance premiums, Minn. Statutes 2007 356.87

Payments in lieu of deductions, prohibitions, Minn. Statutes 2007 353A.08, 2007 353A.10

Payments to

Health insurance, administrative expenses, Minn. Statutes 2007 356.87

Insurance taxes, revenues and surcharges, Minn. Statutes 2007 297I.05, 2007 297I.10

State aid, see same under this topic

Payroll deductions

Generally, Minn. Statutes 2007 353A.09

Member contributions, Minn. Statutes 2007 69.77

Municipalities, duties, Minn. Statutes 2007 69.77, 2007 353A.07

Petitions, voluntary consolidation, Minn. Statutes 2007 353A.04

Police and Firefighters' Relief Associations Guidelines Act, Minn. Statutes 2007 69.77

Policy of state, voluntary consolidation, Minn. Statutes 2007 353A.01

Portability with other retirement plans

Legislators retirement plan, exclusion, Minn. Statutes 2007 3A.12

Minneapolis Employees Retirement Fund, exclusion, Minn. Statutes 2007 422A.16

Minnesota State Retirement System, exclusion, Minn. Statutes 2007 352.72

Public Employees Retirement Association, exclusion, Minn. Statutes 2007 353.71

State Patrol retirement fund, exclusion, Minn. Statutes 2007 352B.30

Teachers retirement, Saint Paul and Duluth, exclusion, Minn. Statutes 2007 354A.39

Teachers Retirement Association, exclusion, Minn. Statutes 2007 354.60

Postretirement adjustments

Automatic adjustments, certain members, Minn. Statutes 2007 423A.01

Disability benefits, Minn. Statutes 2007 423A.06, 2007 423A.11

Election of benefit coverage, effect, Minn. Statutes 2007 353A.08

Generally, Minn. Statutes 2007 353B.12

Increases, back payments, Minn. Statutes 2007 353A.081

Interest rate, Minn. Statutes 2007 353A.08

Maximum percentage increases, Minn. Statutes 2007 423A.01

Reduced vesting service pensions and survivor benefits, Minn. Statutes 2007 423A.19, 2007 423A.20

Salary base, Minn. Statutes 2007 423A.01

Postretirement investment fund

Participation, limitations, Minn. Statutes 2007 353.271, 2007 353A.08, 2007 353A.081

Prior service credit, purchases

Post-July 1, 2003, Minn. Statutes 2007 356.551

Prohibitions, Minn. Statutes 2007 353A.08, 2007 353A.10

Strike periods, Minn. Statutes 2007 356.195

Property taxes

Levy reductions, application of other laws, Minn. Statutes 2007 69.77

Revenues, using for municipal contributions, Minn. Statutes 2007 69.77

Statutory cities, levies, Minn. Statutes 2007 412.251

Town boards, duties, Minn. Statutes 2007 366.27

Towns, levies, Minn. Statutes 2007 366.27

Public employees insurance program, Minn. Statutes 2007 43A.316, 2007 356.87

Public funds, depositories, see Public funds under DEPOSITORIES

Purpose, Minn. Statutes 2007 356.001

Records and record keeping

Access, Minn. Statutes 2007 423A.21

Certified copies, Minn. Statutes 2007 353A.07

Consolidation accounts, Minn. Statutes 2007 353A.09

Data classification, Minn. Statutes 2007 423A.21

Voluntary consolidation, transfer to PERA, Minn. Statutes 2007 353A.07

Referendum, Minn. Statutes 2007 353A.02, 2007 353A.04

Refunds

Amount, Minn. Statutes 2007 353B.09, 2007 423A.18

Bylaws, amendments, Minn. Statutes 2007 423A.18

Decedents estates, Minn. Statutes 2007 423A.18

Entitlement, Minn. Statutes 2007 353B.09

Generally, Minn. Statutes 2007 353A.10

Interest rates, Minn. Statutes 2007 353A.10, 2007 423A.18

Offset from service pension or disability payments, Minn. Statutes 2007 423A.18

Payment, Minn. Statutes 2007 423A.18

Repayment to, Minn. Statutes 2007 353A.10, 2007 356.441

Survivor benefits, refund in lieu of, Minn. Statutes 2007 353A.081

Voluntary consolidation, military service contributions, Minn. Statutes 2007 353A.08

Remarriage, effect on survivor benefits, Minn. Statutes 2007 353B.11, 2007 423A.17

Reports given

Actuarial valuations, Minn. Statutes 2007 69.77

Financial reports, see same under this topic

Financial requirements, Minn. Statutes 2007 69.77, 2007 423A.22

Marriage dissolution actions, pension benefits or rights, Minn. Statutes 2007 356.49

Revenue commissioner, financial compliance, Minn. Statutes 2007 6.495

Voluntary consolidation actions, Minn. Statutes 2007 353A.06

Reserves

Actuarial valuations, Minn. Statutes 2007 356.216

Transfer to postretirement investment fund, Minn. Statutes 2007 353A.09

Retired members

Defined, Minn. Statutes 2007 353B.02

Election of benefit coverage, Minn. Statutes 2007 353A.08

Reemployment, effect on service pension, Minn. Statutes 2007 353B.07

Retirement annuities, see Service pensions under this topic

Retirement plan options, Minn. Statutes 2007 353A.08 to 2007 353A.083

Saint Paul Fire Department Relief Association

Defined as local firefighters relief association, Minn. Statutes 2007 353A.02

Secretary, certificates and certification, voluntary consolidation

Compliance with procedures, Minn. Statutes 2007 353A.04

Service credit

Disability periods, Minn. Statutes 2007 423A.12

Reduced vesting service pension, Minn. Statutes 2007 423A.19

Service pensions

Abandoned amounts, disposition, Minn. Statutes 2007 356.65

Accrual, Minn. Statutes 2007 353A.083, 2007 353B.07

Additional annuities, certain members, Minn. Statutes 2007 423A.01

Age, verification, Minn. Statutes 2007 353B.07

Alternative benefit increases, Minn. Statutes 2007 423A.05

Alternative increases, Minn. Statutes 2007 423A.04

Amount, formula percentage rate, Minn. Statutes 2007 353B.07

Application for, Minn. Statutes 2007 353B.07

Attachment, exemption, Minn. Statutes 2007 423A.16, 2007 550.37

Creditors remedies, use prohibited, Minn. Statutes 2007 423A.16, 2007 550.37

Debts owed to state, setoff exclusion, Minn. Statutes 2007 16D.16

Deferred pensions, Minn. Statutes 2007 353A.08, 2007 353B.10, 2007 353B.12

Disability benefits recomputed as, Minn. Statutes 2007 353B.08, 2007 423A.11

Election of benefit coverage, Minn. Statutes 2007 353A.08

First class cities relief associations, Minn. Statutes 2007 297I.10, 2007 423.075

Garnishment, exemption, Minn. Statutes 2007 423A.16, 2007 550.37

Generally, Minn. Statutes 2007 423A.16

Health insurance premiums, withholding, Minn. Statutes 2007 356.87

Offset to refunds, Minn. Statutes 2007 423A.18

Payment, generally, Minn. Statutes 2007 353B.07

Postretirement adjustments

Election of benefit coverage, effect, Minn. Statutes 2007 353A.08

Generally, Minn. Statutes 2007 353B.12

Reduced vesting service pensions, Minn. Statutes 2007 423A.19, 2007 423A.20

Qualified annuities, using for refund repayments, Minn. Statutes 2007 356.441

Reduced vesting service pensions, Minn. Statutes 2007 423A.19, 2007 423A.20

Reemployment of service pensioner, effect, Minn. Statutes 2007 353B.07

Salaried firefighters laid off, Minn. Statutes 2007 423A.20

Salary base, Minn. Statutes 2007 423A.01

Years of service, Minn. Statutes 2007 353B.07

Social Security benefits, exclusion, Minn. Statutes 2007 355.07

Special benefit coverage, Minn. Statutes 2007 353A.02, 2007 353A.08

Special fund

Actuarial valuations, Minn. Statutes 2007 69.77

Assets, Minn. Statutes 2007 69.77, 2007 353A.04, 2007 423A.01

Authorized administrative expenses, Minn. Statutes 2007 69.80

Deposits to, Minn. Statutes 2007 69.77, 2007 423A.02

Generally, Minn. Statutes 2007 423A.22

Records, Minn. Statutes 2007 423A.21

Reports about, Minn. Statutes 2007 69.051

Termination, Minn. Statutes 2007 353A.07

Unfunded accrued liability, amortization state aid, Minn. Statutes 2007 423A.02

Voluntary consolidation, transfer to Public Employees Retirement Association, Minn. Statutes 2007 353A.07

Spousal maintenance, income withholding, Minn. Statutes 2007 423A.16

State aid

Amortization state aid, Minn. Statutes 2007 423A.02

Amount, Minn. Statutes 2007 69.021, 2007 69.031, 2007 353.28

Appeals, Minn. Statutes 2007 69.021

Appropriations for, Minn. Statutes 2007 69.031

Certification, Minn. Statutes 2007 69.011

Consolidated associations, allocation, Minn. Statutes 2007 353A.10

Delayed payments, Minn. Statutes 2007 69.031

Disbursement, Minn. Statutes 2007 69.031, 2007 423A.01

Disqualification, Minn. Statutes 2007 69.011, 2007 69.051, 2007 69.77

Failure to file certification, penalty, Minn. Statutes 2007 69.011

First class cities, use of funds, Minn. Statutes 2007 423A.01

Municipal clerks, duties, Minn. Statutes 2007 69.011

Municipal contributions, using for, Minn. Statutes 2007 69.77

Municipal treasurers, duties, Minn. Statutes 2007 69.021, 2007 69.031

Nonprofit firefighting corporations, Minn. Statutes 2007 69.774

Payment, procedures, Minn. Statutes 2007 69.021

Qualifications, Minn. Statutes 2007 69.011, 2007 69.021, 2007 69.051

Revenue Department, duties, Minn. Statutes 2007 69.021, 2007 69.77

Rulemaking, Minn. Statutes 2007 69.011, 2007 69.021

State auditor, duties, Minn. Statutes 2007 69.77

Supplementary amortization state aid, Minn. Statutes 2007 423A.02

Warrants for payment, issuance, Minn. Statutes 2007 69.031

Surviving spouses

Election of benefit coverage, Minn. Statutes 2007 353A.081

Refunds, Minn. Statutes 2007 353A.10

Statements by, survivor benefits, waiver, Minn. Statutes 2007 353A.081

Surviving spouse benefit, Minn. Statutes 2007 353B.11, 2007 353B.12, 2007 423A.19

Survivor benefits, see same under this topic

Survivor benefits

Bylaws, amendments, Minn. Statutes 2007 423A.171

Election of benefit coverage, Minn. Statutes 2007 353A.08, 2007 353A.081

Health insurance premiums, withholding, Minn. Statutes 2007 356.87

Increased benefits, accrual, back payment, Minn. Statutes 2007 353A.081

Marriage after retirement, Minn. Statutes 2007 423A.171

Maximum amount, Minn. Statutes 2007 353B.11, 2007 353B.12

Member contributions, Minn. Statutes 2007 69.77

Optional annuities, accrual, pre-1997 consolidation, Minn. Statutes 2007 353A.083

Other death benefit coverage, Minn. Statutes 2007 353B.11

Postretirement adjustments, Minn. Statutes 2007 353A.08, 2007 353A.081, 2007 423A.19

Refund in lieu of, Minn. Statutes 2007 353A.081

Remarriage, effect, Minn. Statutes 2007 353B.11, 2007 423A.17

Surviving child and surviving spouse benefits, Minn. Statutes 2007 353B.11, 2007 353B.12, 2007 423A.19

Waivers, Minn. Statutes 2007 353A.081

Termination of coverage, Minn. Statutes 2007 353B.03

Termination of local relief associations, Minn. Statutes 2007 356.001, 2007 423A.01

Transfer of funds

Consolidation accounts, Minn. Statutes 2007 353A.09, 2007 353A.10

Postretirement conversion requirements, Minn. Statutes 2007 356.431

Public employees police and fire fund and local relief association accounts, Minn. Statutes 2007 353A.09

Special fund assets, transfer to trust funds, Minn. Statutes 2007 423A.01

State aid, Minn. Statutes 2007 69.021, 2007 69.031

Trust fund assets, reversion to municipalities, Minn. Statutes 2007 423A.01

Treasurers

Bond, Minn. Statutes 2007 69.051

Finance Department as ex officio treasurer, Minn. Statutes 2007 353B.06

Trust funds, Minn. Statutes 2007 423A.01

Trustees, see Boards of trustees under this topic

Unfunded actuarial accrued liability

Actuarial valuations, Minn. Statutes 2007 356.22

Allocations from excess police state-aid holding account, Minn. Statutes 2007 69.021, 2007 423A.02

Amortization, excess municipal contributions, Minn. Statutes 2007 69.77

Amortization state aid, effect on eligibility, Minn. Statutes 2007 423A.02

Financial requirements, Minn. Statutes 2007 69.77

Vesting requirements

Bylaws, amendments, Minn. Statutes 2007 423A.19

Definitions, Minn. Statutes 2007 353B.02

Generally, Minn. Statutes 2007 353B.07

Reduced vesting, Minn. Statutes 2007 423A.19

Salaried firefighters laid off, Minn. Statutes 2007 423A.20

Service credit, Minn. Statutes 2007 423A.19

Virginia, see VIRGINIA FIREFIGHTERS RELIEF ASSOCIATION

Voluntary consolidation

Actuarial valuations, Minn. Statutes 2007 353A.05

Authorization, policy of state, Minn. Statutes 2007 353A.01

Division of volunteer and salaried firefighters relief associations, Minn. Statutes 2007 353A.04

Effective date, Minn. Statutes 2007 353A.02, 2007 353A.06

Finalization of consolidation, Minn. Statutes 2007 353A.06

Generally, Minn. Statutes 2007 353A.07

Initiation procedure, Minn. Statutes 2007 353A.04

Membership referendum procedure, Minn. Statutes 2007 353A.04

Military service credit, contributions and refund, Minn. Statutes 2007 353A.08

Option, Minn. Statutes 2007 353A.03

Pensions and retirement commission, duties, Minn. Statutes 2007 353A.05

Public Employees Retirement Association, duties, Minn. Statutes 2007 353A.06

Reports about, Minn. Statutes 2007 353A.05, 2007 353A.06

Savings clause, Minn. Statutes 2007 353A.01, 2007 353A.10

Waivers, survivor benefits, Minn. Statutes 2007 353A.081

Workers' compensation, amounts payable

Notice received, Minn. Statutes 2007 423A.14