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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 2005 69.051

Accounting and bookkeeping

Consolidation accounts, Minn. Statutes 2005 353A.09

Refund repayments, Minn. Statutes 2005 356.441

Accumulated contributions

Abandoned amounts, disposition, Minn. Statutes 2005 356.65

Defined, Minn. Statutes 2005 353B.02

Refunds, see same under this topic

Active members, election of benefit coverage, Minn. Statutes 2005 353A.08

Actuarial valuations

Additional requirements, Minn. Statutes 2005 356.216

Alternative valuations, Minn. Statutes 2005 356.23

Consolidated accounts, reserves, Minn. Statutes 2005 353A.09

Financial requirements, Minn. Statutes 2005 69.77

Legislature, rights, Minn. Statutes 2005 356.22

Mortality tables, Minn. Statutes 2005 353A.09

Municipal contributions, additional amounts, Minn. Statutes 2005 353A.09

Pensions and retirement commission, duties, Minn. Statutes 2005 353A.05, 2005 353A.09

Reports about, Minn. Statutes 2005 69.77, 2005 353A.05

Special fund, Minn. Statutes 2005 69.77

Supplemental actuarial valuations, Minn. Statutes 2005 356.23

Voluntary consolidation, actions preliminary to, Minn. Statutes 2005 353A.05

Administration

City officials' powers, limitation, Minn. Statutes 2005 423A.10

Expenses, authorized expenses, Minn. Statutes 2005 69.80

Public Employees Retirement Association, duties, Minn. Statutes 2005 353B.04

Voluntary consolidation, transfer to Public Employees Retirement Association, Minn. Statutes 2005 353A.07

Age of retirement

Generally, Minn. Statutes 2005 353B.07

Mandatory retirement age, Minn. Statutes 2005 423.075, 2005 423.076

Postretirement adjustments, certain members, Minn. Statutes 2005 423A.01

Amortization state aid

Additional amortization state aid, Minn. Statutes 2005 69.021, 2005 423A.02

Generally, Minn. Statutes 2005 423A.02

Annual funding requirements, shortfall, Minn. Statutes 2005 69.041

Annuities, see Service pensions under this topic

Appeals, disability benefits, denial, Minn. Statutes 2005 353B.08

Applicable service, Minn. Statutes 2005 353.01

Appropriations to

Local relief association consolidation accounts, Minn. Statutes 2005 353B.05

State aid, Minn. Statutes 2005 69.031

Articles of incorporation, amendments

After voluntary consolidation, Minn. Statutes 2005 353A.07

Municipal ratification, Minn. Statutes 2005 69.77

Retired members, Minn. Statutes 2005 423A.07

Assets

Definitions, Minn. Statutes 2005 353A.02

Public Employees Retirement Association, duties, Minn. Statutes 2005 353A.07

Reserves, transfer to postretirement investment fund, Minn. Statutes 2005 353A.09

Voluntary consolidation, transfer to PERA, Minn. Statutes 2005 353A.07

Assignments, service pensions or benefits, Minn. Statutes 2005 423A.16

Attachment

Service pensions or benefits, exemption, Minn. Statutes 2005 423A.16, 2005 550.37

Auditors, Minn. Statutes 2005 69.051

Audits and examinations

Accounting and budgeting systems, forms, books, instructions, Minn. Statutes 2005 6.495

Certified public accountants, contracts, Minn. Statutes 2005 6.495

Costs, payment, Minn. Statutes 2005 69.021

Evidence of wrongdoing, action, Minn. Statutes 2005 6.495

Financial reports, Minn. Statutes 2005 69.051

Malfeasance, misfeasance, or nonfeasance in office, notice, Minn. Statutes 2005 69.051

Records and record keeping, Minn. Statutes 2005 423A.21

Reports about, Minn. Statutes 2005 6.495, 2005 423A.22

State auditor, duties, Minn. Statutes 2005 6.495

Unaudited associations, plan for examination, Minn. Statutes 2005 6.495

Beneficiaries

Defined, Minn. Statutes 2005 353A.02

Payments to, benefit distribution upon plan termination, Minn. Statutes 2005 356.001

Refunds, Minn. Statutes 2005 353A.081, 2005 353A.10, 2005 423A.18

Benefit counseling

Public Employees Retirement Association, duties, Minn. Statutes 2005 353A.08

Benefit plans

Alternative benefit increases, Minn. Statutes 2005 423A.05

Definitions, Minn. Statutes 2005 353A.02

Election of coverage, Minn. Statutes 2005 353A.08 to 2005 353A.083

Modifications, Minn. Statutes 2005 423A.04, 2005 423A.06

Benefits

Abandoned amounts, disposition, Minn. Statutes 2005 356.65

Alternative increases, Minn. Statutes 2005 423A.04, 2005 423A.05

Assignments, Minn. Statutes 2005 423A.16

Attachment exemptions, Minn. Statutes 2005 423A.16, 2005 550.37

Consolidation accounts, Minn. Statutes 2005 353.659

Creditors remedies, use prohibited, Minn. Statutes 2005 423A.16, 2005 550.37

Debts owed to state, setoff exclusion, Minn. Statutes 2005 16D.16

Disability benefits, see same under this topic

Disputes regarding, Minn. Statutes 2005 353B.14

Dissolution of marriage, division of property, Minn. Statutes 2005 423A.16

Eligible rollover distributions, Minn. Statutes 2005 356.635

Estate taxes, exemptions, Minn. Statutes 2005 423A.16

Executions (creditors remedies), exemptions, Minn. Statutes 2005 423A.16

First class cities relief associations, Minn. Statutes 2005 297I.10, 2005 423.075

Garnishment, exemption, Minn. Statutes 2005 423A.16, 2005 550.37

Internal Revenue Code compliance, Minn. Statutes 2005 356.635

Members' nonforfeitable interest, Minn. Statutes 2005 356.001

Other coverage, Minn. Statutes 2005 353B.13

Personal property taxes, delinquent taxes, liens or levies for, exemptions, Minn. Statutes 2005 277.20, 2005 277.21

Salary base, Minn. Statutes 2005 423A.01

Special benefit coverage, Minn. Statutes 2005 353A.02, 2005 353A.08

Spousal maintenance and child support, income withholding, Minn. Statutes 2005 423A.16

Survivor benefits, see same under this topic

Termination of plan or fund, procedures, Minn. Statutes 2005 356.001

Bloomington, see BLOOMINGTON FIREFIGHTERS RELIEF ASSOCIATION

Boards of trustees

Appointments by, investment subcommittee, Minn. Statutes 2005 423A.21

Meetings, voluntary consolidation, Minn. Statutes 2005 353A.04

Members, Minn. Statutes 2005 353A.07, 2005 423A.01, 2005 423A.07, 2005 423A.21

Petitions to, voluntary consolidation, Minn. Statutes 2005 353A.04

Resolutions by, voluntary consolidation, Minn. Statutes 2005 353A.04

Bonds (officers and fiduciaries), reports about, Minn. Statutes 2005 423A.22

Breach of fiduciary duty

Local relief association consolidation, Minn. Statutes 2005 353A.07

Budgets, reports about, Minn. Statutes 2005 423A.22

Buybacks, Minn. Statutes 2005 353A.10

Bylaws

Access, Minn. Statutes 2005 423A.21

Amendments

After voluntary consolidation, Minn. Statutes 2005 353A.07

Municipal ratification, Minn. Statutes 2005 69.77

Reduced vesting, Minn. Statutes 2005 423A.19

Refunds, Minn. Statutes 2005 423A.18

Retired members, Minn. Statutes 2005 423A.07

Survivor benefits, Minn. Statutes 2005 423A.171

Data classification, Minn. Statutes 2005 423A.21

First class cities relief associations, Minn. Statutes 2005 297I.10, 2005 423.075

Certificates and certification

Deficiencies, municipal minimum obligations, Minn. Statutes 2005 69.77

Funds for investment, Minn. Statutes 2005 69.77

State aid, Minn. Statutes 2005 69.011

Certified copies, bylaws, amendments, Minn. Statutes 2005 423A.171 to 2005 423A.19

Chief administrative officer, municipalities

Certificates and certification, local relief association consolidation, Minn. Statutes 2005 353A.04, 2005 353A.06

Defined, Minn. Statutes 2005 353A.02

Notice given, Minn. Statutes 2005 353A.04, 2005 353A.06

Notice received, voluntary consolidation preliminary actions, completion, Minn. Statutes 2005 353A.05

Reports given, local relief association consolidation, data, Minn. Statutes 2005 353A.06

Reports received, local relief association consolidation, actuarial valuations, Minn. Statutes 2005 353A.05

Special benefit coverage, management duties, Minn. Statutes 2005 353A.08

Chief administrative officer, relief associations

Certificates and certification, Minn. Statutes 2005 353A.06, 2005 353A.07

Definitions, Minn. Statutes 2005 353A.02

Duties, Minn. Statutes 2005 353A.05

Fiduciary duties, Minn. Statutes 2005 353A.07, 2005 423A.21

Notice received, voluntary consolidation, Minn. Statutes 2005 353A.05, 2005 353A.06

Reports given, local relief association consolidation, data, Minn. Statutes 2005 353A.06

Child support, income withholding, Minn. Statutes 2005 423A.16

Compensation and salaries

Definitions, Minn. Statutes 2005 353.01

Officers' salaries, authorized expenses, Minn. Statutes 2005 69.80

Salary base, Minn. Statutes 2005 353B.02, 2005 423A.01

Consolidation accounts

Actuarial valuations, Minn. Statutes 2005 353.665

Amortization state aid requirements, Minn. Statutes 2005 423A.02

Annual appropriations, Minn. Statutes 2005 353B.05

Credits to, Minn. Statutes 2005 353A.09

Defined, Minn. Statutes 2005 353A.02

Definitions, Minn. Statutes 2005 353.01

Disbursements, Minn. Statutes 2005 353B.05

Dissolution of account, transfer of funds to municipalities, Minn. Statutes 2005 353A.10

Establishment, Minn. Statutes 2005 353A.09

Investment of funds, Minn. Statutes 2005 353B.06

Member contributions, Minn. Statutes 2005 353B.05

Merger into public employees police and fire fund, Minn. Statutes 2005 353.665

Payments from, Minn. Statutes 2005 353A.09

Postretirement increases, automatic, refusal, Minn. Statutes 2005 353.271

Pre-1997 consolidations, Minn. Statutes 2005 353A.083

Pre-1999 consolidations, benefit changes, municipal approval, Minn. Statutes 2005 353A.083

Public Employees Retirement Association, duties, Minn. Statutes 2005 353A.09

Record keeping, Minn. Statutes 2005 353A.09

Refunds, see same under this topic

Reserves, transfer to postretirement investment fund, Minn. Statutes 2005 353A.09

Termination, Minn. Statutes 2005 353.665

Transfer of assets and liabilities, Minn. Statutes 2005 353.665

Consolidation, see Voluntary consolidation under this topic

Contributions to more than one public retirement plan, Minn. Statutes 2005 353.01

Copies, fire departments, certification of existence, Minn. Statutes 2005 69.011

Costs, payment, voluntary consolidation, Minn. Statutes 2005 353A.07

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

Coverage by plan, Minn. Statutes 2005 353B.03, 2005 353B.14

Covered employees

Defined, Minn. Statutes 2005 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 2005 423A.16, 2005 550.37

Custodian bank accounts, establishment, Minn. Statutes 2005 356.001

Data, access, marriage dissolution, Minn. Statutes 2005 356.49

Decedents estates, refunds, Minn. Statutes 2005 423A.18

Deferred compensation, see STATE DEFERRED COMPENSATION PLAN

Deferred members

Defined, Minn. Statutes 2005 353A.02

Election of benefit coverage, Minn. Statutes 2005 353A.08

Deferred service pensions

Generally, Minn. Statutes 2005 353B.10

Postretirement benefit adjustments, Minn. Statutes 2005 353B.12

Postretirement interest rate adjustments, Minn. Statutes 2005 353A.08

Definitions

Employee contribution pick up, Minn. Statutes 2005 356.62

Local relief association benefit plans, Minn. Statutes 2005 353B.02

Local relief association consolidation, Minn. Statutes 2005 353A.02

Public employees police and fire fund, Minn. Statutes 2005 353.01

State aid, Minn. Statutes 2005 69.011

Dependent children

Election of benefit coverage, Minn. Statutes 2005 353A.081

Refunds, Minn. Statutes 2005 353A.10

Statements by, survivor benefits, waiver, Minn. Statutes 2005 353A.081

Surviving child benefit, Minn. Statutes 2005 353B.11, 2005 353B.12, 2005 423A.19

Survivor benefits, see same under this topic

Disability benefits

Accrual, Minn. Statutes 2005 353A.083, 2005 353B.08

Amount, limitation, Minn. Statutes 2005 423A.06, 2005 423A.14

Application for, Minn. Statutes 2005 353B.08

Classes of disabilities, Minn. Statutes 2005 353B.08

Coverage, limitation, Minn. Statutes 2005 423A.11

Definitions, Minn. Statutes 2005 353B.02

Denial, appeals, Minn. Statutes 2005 353B.08

Discontinuation of benefits, Minn. Statutes 2005 353B.08

Duty disabilities, Minn. Statutes 2005 353B.08

Effect on existing recipients, Minn. Statutes 2005 423A.15

Election of benefit coverage, Minn. Statutes 2005 353A.08

Eligibility, generally, Minn. Statutes 2005 423A.06

First class cities relief associations, Minn. Statutes 2005 297I.10, 2005 423.075

Health insurance premiums, withholding, Minn. Statutes 2005 356.87

Less hazardous duty employment, Minn. Statutes 2005 423A.13

Medical advisor, PERA, duties, Minn. Statutes 2005 353B.08

Medical evidence and examinations, Minn. Statutes 2005 353B.08

Minimum coverage, certain members, Minn. Statutes 2005 423A.06

Minneapolis Firefighters Relief Association, see MINNEAPOLIS FIREFIGHTERS RELIEF ASSOCIATION

Modifications, approval, Minn. Statutes 2005 423A.06

Nonduty disabilities, Minn. Statutes 2005 353B.08

Offset to refunds, Minn. Statutes 2005 423A.18

Offsets from, Minn. Statutes 2005 353B.08, 2005 423A.14

Other disability benefit coverage, Minn. Statutes 2005 353B.08

Postretirement adjustments, Minn. Statutes 2005 353A.08, 2005 353B.12, 2005 423A.06, 2005 423A.11

Recomputing as service pensions, Minn. Statutes 2005 353B.08, 2005 423A.11, 2005 423A.14

Reports about, Minn. Statutes 2005 353B.08

Service credit during disability periods, Minn. Statutes 2005 423A.12

Termination of benefits, Minn. Statutes 2005 423A.11

Disbursements, Minn. Statutes 2005 353B.05

Disputes over benefit amounts or plan provisions, Minn. Statutes 2005 353B.14

Dissolution of marriage

Division of property, Minn. Statutes 2005 423A.16

Retirement benefits or rights, information regarding, Minn. Statutes 2005 356.49

Division of salaried and volunteer firefighters relief associations, Minn. Statutes 2005 353A.04

Duluth firefighters relief association

Defined as local firefighters relief association, Minn. Statutes 2005 353A.02

Effective date of the consolidation, Minn. Statutes 2005 353A.02, 2005 353A.06

Election of benefit coverage

Generally, Minn. Statutes 2005 353A.08, 2005 353A.081

Public employees police and fire fund benefits, Minn. Statutes 2005 353A.08 to 2005 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 2005 423A.16

Exclusions from coverage

Volunteer firefighters, Minn. Statutes 2005 353A.02

Executions (creditors remedies)

Service pensions or benefits, exemption, Minn. Statutes 2005 423A.16

Fiduciaries

Breach of conduct or duties, Minn. Statutes 2005 353A.07

Duties, Minn. Statutes 2005 423A.21

Prohibited transactions, Minn. Statutes 2005 423A.21

Filing with

Financial reports, Minn. Statutes 2005 69.051

Refund applications, Minn. Statutes 2005 353A.10

Financial reports

Alternative reports, Minn. Statutes 2005 356.23

Requirements, generally, Minn. Statutes 2005 69.051, 2005 423A.22

State aid, Minn. Statutes 2005 69.021

Financial requirements, Minn. Statutes 2005 69.77

First class cities relief associations

Mandatory retirement age, Minn. Statutes 2005 423.075

Special fund, deposits to, Minn. Statutes 2005 297I.10

Former members, marriage dissolution actions, information, Minn. Statutes 2005 356.49

Fraternal organization, functioning as, Minn. Statutes 2005 353A.07

Funds and accounts

Consolidation accounts, see same under this topic

Custodian bank accounts, Minn. Statutes 2005 356.001

General fund, see same under this topic

Special fund, see same under this topic

Trust funds, Minn. Statutes 2005 423A.01

Gambling licenses, see Organizations under GAMBLING

Garnishment

Service pensions or benefits, exemption, Minn. Statutes 2005 423A.16, 2005 550.37

General fund

Assets, investment, Minn. Statutes 2005 69.77

Credits to, abandoned contributions, annuities, or benefits, Minn. Statutes 2005 356.65

Establishment, continuation after voluntary consolidation, Minn. Statutes 2005 353A.07

Payments from, Minn. Statutes 2005 69.80

Reports about, Minn. Statutes 2005 69.051

Generally, Minn. Statutes 2005 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 2005 353A.02

Voluntary consolidation, Minn. Statutes 2005 353A.04

Insurance, public employees program, Minn. Statutes 2005 43A.316, 2005 356.87

Interest rates

Municipal contributions, Minn. Statutes 2005 69.77, 2005 353A.09

Postretirement adjustments, Minn. Statutes 2005 353A.08, 2005 423A.02

Refunds, Minn. Statutes 2005 353A.10, 2005 423A.18

State aid, unpaid amounts, Minn. Statutes 2005 69.031, 2005 353.28

Investment of funds

Authorized investments, Minn. Statutes 2005 69.77

Boards of trustees, duties, Minn. Statutes 2005 69.77

Definitions, Minn. Statutes 2005 353A.02

General fund assets, Minn. Statutes 2005 69.77

Investment agencies, appointment, Minn. Statutes 2005 69.77

Investment Board, duties, Minn. Statutes 2005 353A.05, 2005 353B.06

Investment portfolio, review, Minn. Statutes 2005 353A.05

Liquidation of ineligible or inappropriate investments, Minn. Statutes 2005 353A.05

Local relief association consolidation accounts, Minn. Statutes 2005 353B.06

Reports about, Minn. Statutes 2005 423A.22

Requirements, Minn. Statutes 2005 69.77

Special fund assets, Minn. Statutes 2005 69.77

Voluntary consolidation, transfer to Public Employees Retirement Association, Minn. Statutes 2005 353A.07

Investment subcommittee, members, appointment, Minn. Statutes 2005 423A.21

Layoffs, Minn. Statutes 2005 423A.20

Liabilities and obligations

Voluntary consolidation, transfer to PERA, Minn. Statutes 2005 353A.07

Liability, see Unfunded actuarial accrued liability under this topic

Mail and mailing, benefit distribution notice, Minn. Statutes 2005 356.001

Marriage after retirement

Effect on survivor benefits, Minn. Statutes 2005 423A.171

Meetings, see OPEN MEETING LAW

Member contributions

Consolidated associations, Minn. Statutes 2005 353A.09, 2005 353A.10, 2005 353B.05

Definitions, Minn. Statutes 2005 356.62

Employers, pick up after 1982, Minn. Statutes 2005 356.62

Generally, Minn. Statutes 2005 69.77

Military service credit, Minn. Statutes 2005 353A.08

Municipal contributions, Minn. Statutes 2005 423A.01

Reports about, Minn. Statutes 2005 356.62

Volunteer firefighters, exemption, Minn. Statutes 2005 69.77

Members

Contributions, see Member contributions under this topic

Deferred members, Minn. Statutes 2005 353A.02, 2005 353A.08

Definitions, Minn. Statutes 2005 353A.02, 2005 356.62

First class cities relief associations, Minn. Statutes 2005 297I.10, 2005 423.075

Marriage dissolution actions, information requirements, Minn. Statutes 2005 356.49

Payments to, benefit distribution upon plan termination, Minn. Statutes 2005 356.001

Pension-related duties deemed fire duties, Minn. Statutes 2005 423A.10

Petitions by, Minn. Statutes 2005 353A.04

Proof of death, notice, Minn. Statutes 2005 356.001

Public employees police and fire fund, coverage restrictions, Minn. Statutes 2005 353.01

Public Employees Retirement Association, coverage restrictions, Minn. Statutes 2005 353.01

Reports about, Minn. Statutes 2005 353A.05

Reports received, member contribution pick ups, Minn. Statutes 2005 356.62

Mergers, see Organizations under GAMBLING

Military service credit

Internal Revenue Code compliance, Minn. Statutes 2005 356.635

Voluntary consolidation, Minn. Statutes 2005 353A.08

Minneapolis, see MINNEAPOLIS FIREFIGHTERS RELIEF ASSOCIATION

Minnesota Area Relief Association Coalition, payments to

Volunteer firefighter relief associations, Minn. Statutes 2005 424A.05

Minnesota firetown premium report, Minn. Statutes 2005 69.011, 2005 69.021

Minnesota Professional Firefighters Pension Council

Relief associations, exclusion from definition of local firefighters relief association, Minn. Statutes 2005 353A.02

Municipal clerks

Bylaws, amendments, duties, Minn. Statutes 2005 423A.171 to 2005 423A.19

Municipal contributions

Authorization, Minn. Statutes 2005 69.77

Consolidated associations, Minn. Statutes 2005 353A.09, 2005 353A.10

Excess sums, Minn. Statutes 2005 69.77

Failure to pay, collection process, Minn. Statutes 2005 353.28

Military service credit, Minn. Statutes 2005 353A.08

Minimum obligation, Minn. Statutes 2005 69.77, 2005 423A.01

Rate reductions, application of other laws, Minn. Statutes 2005 69.77

Reports about, Minn. Statutes 2005 423A.22

Municipalities

Administration, powers limitation, Minn. Statutes 2005 423A.10

Agreements, fire service, Minn. Statutes 2005 69.021

Amortization state aid, Minn. Statutes 2005 423A.02

Appointments by, boards of trustees, Minn. Statutes 2005 423A.21

Approvals by, Minn. Statutes 2005 423A.01, 2005 423A.06, 2005 423A.19

Budgets, Minn. Statutes 2005 69.77

Certifying to, Minn. Statutes 2005 353.28, 2005 353A.09

Contributions, see Municipal contributions under this topic

Election to retain association, Minn. Statutes 2005 423A.01

Filing with, financial reports, Minn. Statutes 2005 69.021, 2005 69.031

Less hazardous duty for disabled employees, Minn. Statutes 2005 423A.13

Notice given, workers' compensation, amounts payable, Minn. Statutes 2005 423A.14

Payments by, minimum obligation, Minn. Statutes 2005 69.77

Payments to, state aid, Minn. Statutes 2005 69.021, 2005 69.031

Property taxes, Minn. Statutes 2005 69.77, 2005 366.27, 2005 412.251

Reports given, Minn. Statutes 2005 69.051, 2005 356.62

Reports received, financial reports, Minn. Statutes 2005 69.021, 2005 423A.22

Resolutions by

Benefit plans, modifications, Minn. Statutes 2005 423A.04

Consolidation accounts, retention, Minn. Statutes 2005 353.665

Contribution rates, modifications, Minn. Statutes 2005 353A.09

Disability benefits, modifications, Minn. Statutes 2005 423A.06

Election to retain association, Minn. Statutes 2005 423A.01

Service pensions or benefits, alternative increases, Minn. Statutes 2005 423A.04

Special fund, receipts and disbursements, Minn. Statutes 2005 423A.22

State aid, see same under this topic

Transfer of funds, Minn. Statutes 2005 69.021, 2005 69.031, 2005 353A.10

Trust funds, Minn. Statutes 2005 423A.01

Normal retirement annuities, see Service pensions under this topic

Notice given, benefit distribution, Minn. Statutes 2005 356.001

Officers, Minn. Statutes 2005 423A.21

Optional annuities, survivor benefits

Accrual, pre-1997 consolidation, Minn. Statutes 2005 353A.083

Other benefit coverage, Minn. Statutes 2005 353B.13

Payments by

Allowable expenses, Minn. Statutes 2005 356.001

Benefit distribution upon plan termination, Minn. Statutes 2005 356.001

Health insurance premiums, Minn. Statutes 2005 356.87

Payments in lieu of deductions

Prohibitions, Minn. Statutes 2005 353A.08, 2005 353A.10

Payments to

Health insurance, administrative expenses, Minn. Statutes 2005 356.87

Insurance taxes, revenues and surcharges, Minn. Statutes 2005 297I.05, 2005 297I.10

State aid, see same under this topic

Payroll deductions

Generally, Minn. Statutes 2005 353A.09

Member contributions, Minn. Statutes 2005 69.77

Municipalities, duties, Minn. Statutes 2005 69.77, 2005 353A.07

Petitions, voluntary consolidation, Minn. Statutes 2005 353A.04

Police and Firefighters' Relief Associations Guidelines Act, Minn. Statutes 2005 69.77

Policy of state, voluntary consolidation, Minn. Statutes 2005 353A.01

Portability with other retirement plans

Legislators retirement plan, exclusion, Minn. Statutes 2005 3A.12

Minneapolis employees retirement fund, exclusion, Minn. Statutes 2005 422A.16

Minnesota State Retirement System, exclusion, Minn. Statutes 2005 352.72

Public Employees Retirement Association, exclusion, Minn. Statutes 2005 353.71

State Patrol retirement fund, exclusion, Minn. Statutes 2005 352B.30

Teachers retirement, Minneapolis, Saint Paul, and Duluth, exclusion, Minn. Statutes 2005 354A.39

Teachers Retirement Association, exclusion, Minn. Statutes 2005 354.60

Postretirement adjustments

Automatic adjustments, certain members, Minn. Statutes 2005 423A.01

Disability benefits, Minn. Statutes 2005 423A.06, 2005 423A.11

Effective date, Minn. Statutes 2005 353B.12

Election of benefit coverage, effect, Minn. Statutes 2005 353A.08

Generally, Minn. Statutes 2005 353B.12

Increases, back payments, Minn. Statutes 2005 353A.081

Interest rate, Minn. Statutes 2005 353A.08

Maximum percentage increases, Minn. Statutes 2005 423A.01

Reduced vesting service pensions and survivor benefits, Minn. Statutes 2005 423A.19, 2005 423A.20

Salary base, Minn. Statutes 2005 423A.01

Postretirement investment fund

Participation, limitations, Minn. Statutes 2005 353.271, 2005 353A.08, 2005 353A.081

Prior service credit, purchases

Post-July 1, 2003, Minn. Statutes 2005 356.551

Prohibitions, Minn. Statutes 2005 353A.08, 2005 353A.10

Strike periods, Minn. Statutes 2005 356.195

Property taxes

Levy reductions, application of other laws, Minn. Statutes 2005 69.77

Revenues, using for municipal contributions, Minn. Statutes 2005 69.77

Statutory cities, levies, Minn. Statutes 2005 412.251

Town boards, duties, Minn. Statutes 2005 366.27

Towns, levies, Minn. Statutes 2005 366.27

Public employees insurance program, Minn. Statutes 2005 43A.316, 2005 356.87

Public funds, depositories, see Public funds under DEPOSITORIES

Purpose, Minn. Statutes 2005 356.001

Records and record keeping

Access, Minn. Statutes 2005 423A.21

Certified copies, Minn. Statutes 2005 353A.07

Consolidation accounts, Minn. Statutes 2005 353A.09

Data classification, Minn. Statutes 2005 423A.21

Voluntary consolidation, transfer to PERA, Minn. Statutes 2005 353A.07

Referendum, Minn. Statutes 2005 353A.02, 2005 353A.04

Refunds

Amount, Minn. Statutes 2005 353B.09, 2005 423A.18

Application for, Minn. Statutes 2005 353A.10

Bylaws, amendments, Minn. Statutes 2005 423A.18

Decedents estates, Minn. Statutes 2005 423A.18

Deferred service pension in lieu of, Minn. Statutes 2005 353B.10

Eligibility, Minn. Statutes 2005 353A.10

Entitlement, Minn. Statutes 2005 353B.09

Excess contributions, Minn. Statutes 2005 353A.10

Interest rates, Minn. Statutes 2005 353A.10, 2005 423A.18

Offset from service pension or disability payments, Minn. Statutes 2005 423A.18

Payment, Minn. Statutes 2005 423A.18

Repayment to, Minn. Statutes 2005 353A.10, 2005 356.441

Survivor benefits, refund in lieu of, Minn. Statutes 2005 353A.081

Voluntary consolidation, military service contributions, Minn. Statutes 2005 353A.08

Remarriage, effect on survivor benefits, Minn. Statutes 2005 353B.11, 2005 423A.17

Reports given

Actuarial valuations, Minn. Statutes 2005 69.77

Financial reports, see same under this topic

Financial requirements, Minn. Statutes 2005 69.77, 2005 423A.22

Marriage dissolution actions, pension benefits or rights, Minn. Statutes 2005 356.49

Revenue commissioner, financial compliance, Minn. Statutes 2005 6.495

Voluntary consolidation actions, Minn. Statutes 2005 353A.06

Reserves

Actuarial valuations, Minn. Statutes 2005 356.216

Transfer to postretirement investment fund, Minn. Statutes 2005 353A.09

Retired members

Defined, Minn. Statutes 2005 353B.02

Election of benefit coverage, Minn. Statutes 2005 353A.08

Reemployment, effect on service pension, Minn. Statutes 2005 353B.07

Retirement annuities, see Service pensions under this topic

Retirement plan options, Minn. Statutes 2005 353A.08 to 2005 353A.083

Saint Paul Fire Department Relief Association

Defined as local firefighters relief association, Minn. Statutes 2005 353A.02

Secretary, certificates and certification, voluntary consolidation, compliance with procedures, Minn. Statutes 2005 353A.04

Service credit

Disability periods, Minn. Statutes 2005 423A.12

Reduced vesting service pension, Minn. Statutes 2005 423A.19

Service pensions

Abandoned amounts, disposition, Minn. Statutes 2005 356.65

Accrual, Minn. Statutes 2005 353A.083, 2005 353B.07

Additional annuities, certain members, Minn. Statutes 2005 423A.01

Age, verification, Minn. Statutes 2005 353B.07

Alternative benefit increases, Minn. Statutes 2005 423A.05

Alternative increases, Minn. Statutes 2005 423A.04

Amount, formula percentage rate, Minn. Statutes 2005 353B.07

Application for, Minn. Statutes 2005 353B.07

Assignments, Minn. Statutes 2005 423A.16

Attachment, exemption, Minn. Statutes 2005 423A.16, 2005 550.37

Creditors remedies, use prohibited, Minn. Statutes 2005 423A.16, 2005 550.37

Debts owed to state, setoff exclusion, Minn. Statutes 2005 16D.16

Deferred pensions, Minn. Statutes 2005 353A.08, 2005 353B.10, 2005 353B.12

Disability benefits recomputed as, Minn. Statutes 2005 353B.08, 2005 423A.11

Dissolution of marriage, division of property, Minn. Statutes 2005 423A.16

Election of benefit coverage, Minn. Statutes 2005 353A.08

Estate taxes, exemption, Minn. Statutes 2005 423A.16

Executions (creditors remedies), exemption, Minn. Statutes 2005 423A.16

First class cities relief associations, Minn. Statutes 2005 297I.10, 2005 423.075

Garnishment, exemption, Minn. Statutes 2005 423A.16, 2005 550.37

Health insurance premiums, withholding, Minn. Statutes 2005 356.87

Offset to refunds, Minn. Statutes 2005 423A.18

Payment, generally, Minn. Statutes 2005 353B.07

Postretirement adjustments

Election of benefit coverage, effect, Minn. Statutes 2005 353A.08

Generally, Minn. Statutes 2005 353B.12

Reduced vesting service pensions, Minn. Statutes 2005 423A.19, 2005 423A.20

Qualified annuities, using for refund repayments, Minn. Statutes 2005 356.441

Reduced vesting service pensions, Minn. Statutes 2005 423A.19, 2005 423A.20

Reemployment of service pensioner, effect, Minn. Statutes 2005 353B.07

Salaried firefighters laid off, Minn. Statutes 2005 423A.20

Salary base, Minn. Statutes 2005 423A.01

Spousal maintenance and child support, withholding, Minn. Statutes 2005 423A.16

Years of service, Minn. Statutes 2005 353B.07

Social Security benefits, exclusion, Minn. Statutes 2005 355.07

Special benefit coverage, Minn. Statutes 2005 353A.02, 2005 353A.08

Special fund

Actuarial valuations, Minn. Statutes 2005 69.77

Assets, Minn. Statutes 2005 69.77, 2005 353A.04, 2005 423A.01

Authorized administrative expenses, Minn. Statutes 2005 69.80

Deposits to, Minn. Statutes 2005 69.77, 2005 423A.02

Municipalities, duties, Minn. Statutes 2005 423A.22

Receipts and disbursements, Minn. Statutes 2005 423A.22

Records, Minn. Statutes 2005 423A.21

Reports about, Minn. Statutes 2005 69.051

Termination, Minn. Statutes 2005 353A.07

Trust companies, agreements regarding, Minn. Statutes 2005 423A.22

Unfunded accrued liability, amortization state aid, Minn. Statutes 2005 423A.02

Voluntary consolidation, transfer to Public Employees Retirement Association, Minn. Statutes 2005 353A.07

Spousal maintenance, income withholding, Minn. Statutes 2005 423A.16

State aid

Amortization state aid, Minn. Statutes 2005 423A.02

Amount, Minn. Statutes 2005 69.021, 2005 69.031, 2005 353.28

Appeals, Minn. Statutes 2005 69.021

Appropriations for, Minn. Statutes 2005 69.031

Certification, Minn. Statutes 2005 69.011

Consolidated associations, allocation, Minn. Statutes 2005 353A.10

Delayed payments, Minn. Statutes 2005 69.031

Disbursement, Minn. Statutes 2005 69.031, 2005 423A.01

Disqualification, Minn. Statutes 2005 69.011, 2005 69.051, 2005 69.77

Failure to file certification, penalty, Minn. Statutes 2005 69.011

First class cities, use of funds, Minn. Statutes 2005 423A.01

Municipal clerks, duties, Minn. Statutes 2005 69.011

Municipal contributions, using for, Minn. Statutes 2005 69.77

Municipal treasurers, duties, Minn. Statutes 2005 69.021, 2005 69.031

Nonprofit firefighting corporations, Minn. Statutes 2005 69.774

Payment, procedures, Minn. Statutes 2005 69.021

Qualifications, Minn. Statutes 2005 69.011, 2005 69.021, 2005 69.051

Revenue Department, duties, Minn. Statutes 2005 69.021, 2005 69.77

Rulemaking, Minn. Statutes 2005 69.011, 2005 69.021

State auditor, duties, Minn. Statutes 2005 69.77

Supplementary amortization state aid, Minn. Statutes 2005 423A.02

Warrants for payment, issuance, Minn. Statutes 2005 69.031

Surviving spouses

Election of benefit coverage, Minn. Statutes 2005 353A.081

Refunds, Minn. Statutes 2005 353A.10

Statements by, survivor benefits, waiver, Minn. Statutes 2005 353A.081

Surviving spouse benefit, Minn. Statutes 2005 353B.11, 2005 353B.12, 2005 423A.19

Survivor benefits, see same under this topic

Survivor benefits

Bylaws, amendments, Minn. Statutes 2005 423A.171

Election of benefit coverage, Minn. Statutes 2005 353A.08, 2005 353A.081

Health insurance premiums, withholding, Minn. Statutes 2005 356.87

Increased benefits, accrual, back payment, Minn. Statutes 2005 353A.081

Marriage after retirement, Minn. Statutes 2005 423A.171

Maximum amount, Minn. Statutes 2005 353B.11, 2005 353B.12

Member contributions, Minn. Statutes 2005 69.77

Optional annuities, accrual, pre-1997 consolidation, Minn. Statutes 2005 353A.083

Other death benefit coverage, Minn. Statutes 2005 353B.11

Postretirement adjustments, Minn. Statutes 2005 353A.08, 2005 353A.081, 2005 423A.19

Refund in lieu of, Minn. Statutes 2005 353A.081

Remarriage, effect, Minn. Statutes 2005 353B.11, 2005 423A.17

Surviving child and surviving spouse benefits, Minn. Statutes 2005 353B.11, 2005 353B.12, 2005 423A.19

Waivers, Minn. Statutes 2005 353A.081

Termination of coverage, Minn. Statutes 2005 353B.03

Termination of local relief associations, Minn. Statutes 2005 356.001, 2005 423A.01

Transfer of funds

Consolidation accounts, Minn. Statutes 2005 353A.09, 2005 353A.10

Postretirement conversion requirements, Minn. Statutes 2005 356.431

Public employees police and fire fund and local relief association accounts, Minn. Statutes 2005 353A.09

Special fund assets, transfer to trust funds, Minn. Statutes 2005 423A.01

State aid, Minn. Statutes 2005 69.021, 2005 69.031

Trust fund assets, reversion to municipalities, Minn. Statutes 2005 423A.01

Treasurers

Bond, Minn. Statutes 2005 69.051

Finance Department as ex officio treasurer, Minn. Statutes 2005 353B.06

Trust funds, Minn. Statutes 2005 423A.01

Trustees, see Boards of trustees under this topic

Unfunded actuarial accrued liability

Actuarial valuations, Minn. Statutes 2005 356.22

Allocations from excess police state-aid holding account, Minn. Statutes 2005 69.021, 2005 423A.02

Amortization, excess municipal contributions, Minn. Statutes 2005 69.77

Amortization state aid, effect on eligibility, Minn. Statutes 2005 423A.02

Financial requirements, Minn. Statutes 2005 69.77

Vesting requirements

Bylaws, amendments, Minn. Statutes 2005 423A.19

Definitions, Minn. Statutes 2005 353B.02

Generally, Minn. Statutes 2005 353B.07

Reduced vesting, Minn. Statutes 2005 423A.19

Salaried firefighters laid off, Minn. Statutes 2005 423A.20

Service credit, Minn. Statutes 2005 423A.19

Violations and penalties

State aid, disqualification, Minn. Statutes 2005 69.011, 2005 69.051, 2005 69.77

Virginia, see VIRGINIA FIREFIGHTERS RELIEF ASSOCIATION

Voluntary consolidation

Actuarial valuations, Minn. Statutes 2005 353A.05

Articles of incorporation, amendments, Minn. Statutes 2005 353A.07

Authorization, policy of state, Minn. Statutes 2005 353A.01

Bylaws, amendments, Minn. Statutes 2005 353A.07

Costs, defined as authorized administrative expenses, Minn. Statutes 2005 353A.07

Division of volunteer and salaried firefighters relief associations, Minn. Statutes 2005 353A.04

Effective date, Minn. Statutes 2005 353A.02, 2005 353A.06

Finalization of consolidation, Minn. Statutes 2005 353A.06

Initiation procedure, Minn. Statutes 2005 353A.04

Membership referendum procedure, Minn. Statutes 2005 353A.04

Military service credit, contributions and refund, Minn. Statutes 2005 353A.08

Option, Minn. Statutes 2005 353A.03

Pensions and retirement commission, duties, Minn. Statutes 2005 353A.05

Public Employees Retirement Association, duties, Minn. Statutes 2005 353A.06

Reports about, Minn. Statutes 2005 353A.05, 2005 353A.06

Savings clause, Minn. Statutes 2005 353A.01, 2005 353A.10

Transfer to Public Employees Retirement Association, Minn. Statutes 2005 353A.07

Waivers, survivor benefits, Minn. Statutes 2005 353A.081

Workers' compensation, amounts payable

Notice received, Minn. Statutes 2005 423A.14