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Minnesota Legislature

Office of the Revisor of Statutes

VOLUNTEER FIREFIGHTER RELIEF ASSOCIATIONS

See also LOCAL FIREFIGHTER RELIEF ASSOCIATIONS; PUBLIC EMPLOYEES POLICE AND FIRE FUND

Accountants, qualifications, duties, Minn. Statutes 2009 69.051

Accounting and bookkeeping, Minn. Statutes 2009 356.20

Accumulated contributions, abandoned amounts, disposition, Minn. Statutes 2009 356.65

Active service, resumption

Credit for uniformed service break, Minn. Statutes 2009 424A.021

Repayment of service pension, Minn. Statutes 2009 424A.02

Actuarial valuations

Bylaws or articles of incorporation, amendments, Minn. Statutes 2009 69.773

Employee/employer contributions, changes in, Minn. Statutes 2009 353.27

Financial reporting requirements, Minn. Statutes 2009 356.20

Interest rate assumptions, preretirement, postretirement, Minn. Statutes 2009 356.215

Special fund, Minn. Statutes 2009 69.773

Administration

Consolidating relief associations, transfers, Minn. Statutes 2009 424B.06

Costs, payment, Minn. Statutes 2009 424A.05

Age of retirement, Minn. Statutes 2009 424A.02

Ancillary benefits

Generally, Minn. Statutes 2009 424A.001

Limitations, Minn. Statutes 2009 424A.016

Annual funding requirements, shortfall, Minn. Statutes 2009 69.041

Annuities, see Service pensions under this topic

Appeals, state aid disqualification, Minn. Statutes 2009 424A.02

Appropriations to, withholding

Investment reporting noncompliance, Minn. Statutes 2009 356.219

Articles of incorporation

Amendments, Minn. Statutes 2009 69.772, 2009 69.773

Consolidating relief associations, Minn. Statutes 2009 424B.03

Service pensions, Minn. Statutes 2009 424A.02

Assets

Consolidating relief associations, transfers, Minn. Statutes 2009 424B.06

Limitations on use, Minn. Statutes 2009 356.63

Service pensions, payment of, Minn. Statutes 2009 424A.02

Assignments, service pensions, Minn. Statutes 2009 424A.015

Attachment, service pensions, exemption, Minn. Statutes 2009 424A.02, 2009 550.37

Auditors, qualifications, duties, Minn. Statutes 2009 69.051

Audits and examinations

Evidence of wrongdoing, reports, Minn. Statutes 2009 6.67

Financial reports, Minn. Statutes 2009 69.051, 2009 356.20

Reports, Minn. Statutes 2009 6.495, 2009 6.72

Requirements, generally, Minn. Statutes 2009 6.495

Beneficiaries, payments to, Minn. Statutes 2009 424A.05

Benefit trust fund, dissolution without consolidation

Procedures, Minn. Statutes 2009 424B.20

Benefits

Abandoned amounts, disposition, Minn. Statutes 2009 356.65

Ancillary benefits, Minn. Statutes 2009 424A.001, 2009 424A.016

Disability benefits, Minn. Statutes 2009 424A.02, 2009 424A.05

Dissolution of marriage, division of property, Minn. Statutes 2009 424A.02

Eligible rollover distributions, Minn. Statutes 2009 356.635

Funeral benefits, Minn. Statutes 2009 424A.05

Internal Revenue Code compliance, Minn. Statutes 2009 356.635

Personal property taxes, delinquent taxes, liens or levies for, exemptions, Minn. Statutes 2009 277.20, 2009 277.21

Spousal maintenance and child support, income withholding, Minn. Statutes 2009 424A.02

Supplemental benefits, Minn. Statutes 2009 424A.10

Survivor benefits, Minn. Statutes 2009 424A.001, 2009 424A.02, 2009 424A.05

Boards of trustees

Consolidating relief associations, Minn. Statutes 2009 424B.03, 2009 424B.04

Fiduciary duties, Minn. Statutes 2009 424A.04

Members, officers, elections, terms of office, Minn. Statutes 2009 424A.04

Resolutions by, consolidation, Minn. Statutes 2009 424B.02

Bylaws

Access, Minn. Statutes 2009 424A.05

Amendments, Minn. Statutes 2009 69.772, 2009 69.773, 2009 424A.016, 2009 424A.02

Boards of trustees, members, Minn. Statutes 2009 424A.04

Consolidating relief associations, Minn. Statutes 2009 424B.03

Generally, Minn. Statutes 2009 424A.02

Certificates and certification

Financial requirements, Minn. Statutes 2009 69.772, 2009 69.773

Flexible service pension maximums, Minn. Statutes 2009 424A.02

Funds available for investment, Minn. Statutes 2009 69.775

Minimum municipal obligation, Minn. Statutes 2009 69.772, 2009 69.773

Special fund, financial requirements, Minn. Statutes 2009 424A.02

Timing of reports, Minn. Statutes 2009 356.219

Child support, income withholding, Minn. Statutes 2009 424A.02

Combined service pensions, Minn. Statutes 2009 424A.02

Compensation and salaries, salary base, Minn. Statutes 2009 423A.01

Consolidations

Administrative expenses, Minn. Statutes 2009 424B.09

Authorized, Minn. Statutes 2009 424B.02

Defined benefit relief associations, Minn. Statutes 2009 424B.10

Defined contribution relief associations, Minn. Statutes 2009 424B.11

Definitions, Minn. Statutes 2009 424B.01

General expenses, payment, Minn. Statutes 2009 424B.09

General fund, Minn. Statutes 2009 424B.05, 2009 424B.07, 2009 424B.09

Governance of consolidating relief associations, Minn. Statutes 2009 424B.04

Minimum municipal obligations, allocation, Minn. Statutes 2009 424B.10

Mixed consolidating relief associations, Minn. Statutes 2009 424B.12

Prior relief associations, termination, Minn. Statutes 2009 424B.08

Procedures, Minn. Statutes 2009 424B.02

Service pensions, Minn. Statutes 2009 424B.10

Special fund, Minn. Statutes 2009 424B.05, 2009 424B.06, 2009 424B.09

Subsequent relief associations, Minn. Statutes 2009 424B.01, 2009 424B.03

Transfers of administration, records, assets, and liabilities, Minn. Statutes 2009 424B.06

Consultants, hiring or contracting with, Minn. Statutes 2009 424A.04

Copies, bylaws, amendments, failure to file, Minn. Statutes 2009 424A.02

Costs, payment, administrative expenses, Minn. Statutes 2009 424A.05

Creditors remedies, service pensions, use prohibited, Minn. Statutes 2009 424A.02, 2009 550.37

Dedicated fund, Minn. Statutes 2009 356.63

Deferred members, accrued liability, determination, Minn. Statutes 2009 69.772

Deferred service pensions

Credit for uniformed service break, Minn. Statutes 2009 424A.021

Eligibility, Minn. Statutes 2009 424A.016

Generally, Minn. Statutes 2009 424A.02

Defined benefit relief associations

Consolidations, Minn. Statutes 2009 424B.10, 2009 424B.12

Defined, Minn. Statutes 2009 424A.001

Identification as, Minn. Statutes 2009 424A.002

Defined contribution lump-sum service pensions

Authorization, Minn. Statutes 2009 424A.016

Defined contribution relief associations

Ancillary benefits, limitations, Minn. Statutes 2009 424A.016

Consolidations, Minn. Statutes 2009 424B.11, 2009 424B.12

Defined, Minn. Statutes 2009 424A.001

Generally, Minn. Statutes 2009 424A.015, 2009 424A.016

Identification as, Minn. Statutes 2009 424A.002

Reduced vesting schedule, Minn. Statutes 2009 424A.016

Definitions

Dissolutions, Minn. Statutes 2009 424B.01

Generally, Minn. Statutes 2009 424A.001, 2009 424A.02

Loss of survivor benefits, Minn. Statutes 2009 356.406

Tort liability, Minn. Statutes 2009 466.01

Disability benefits

Former members, Minn. Statutes 2009 424A.02

Health insurance premiums, withholding, Minn. Statutes 2009 356.87

Inactive members, payment to, Minn. Statutes 2009 424A.02

Payment authorization, Minn. Statutes 2009 424A.05

Disclosure, financial reporting requirements, Minn. Statutes 2009 356.20

Dissolution of marriage, division of property, Minn. Statutes 2009 424A.02

Dissolutions

Annuity purchases, Minn. Statutes 2009 424B.21

Definitions, Minn. Statutes 2009 424B.01

Dissolution without consolidation, procedures, Minn. Statutes 2009 424B.20

District firefighter relief associations, Minn. Statutes 2009 424A.02

Division from salaried firefighter relief associations, Minn. Statutes 2009 353A.04

Early retirement, reduced service pensions, Minn. Statutes 2009 424A.02

Employers, dissolution, allocation of receivables, Minn. Statutes 2009 356.98

Establishment, Minn. Statutes 2009 356.25

Estate taxes, service pensions, exemption, Minn. Statutes 2009 424A.02

Exclusions from coverage, Minn. Statutes 2009 424A.01

Execution (creditors remedies)

Service pensions, exemption, Minn. Statutes 2009 424A.015, 2009 424A.02

Existing associations, continuation authorized, Minn. Statutes 2009 424A.002

Fees, dues, and assessments, payment authorization, Minn. Statutes 2009 424A.05

Fiduciary duties, Minn. Statutes 2009 424A.04

Filing with

Consolidation resolutions, Minn. Statutes 2009 424B.02

Financial reports, Minn. Statutes 2009 69.051

Lump sum service pensions, applications for installment payments, Minn. Statutes 2009 424A.02

Financial reports, generally, Minn. Statutes 2009 69.051, 2009 356.20

Financial requirements, Minn. Statutes 2009 69.772, 2009 69.773

Financing Guidelines Act, Minn. Statutes 2009 69.771 to 2009 69.776

Fire departments, boards of trustees, Minn. Statutes 2009 424A.04

Fire state aid special account, Minn. Statutes 2009 69.031, 2009 424A.08

Funds and accounts

Consolidating relief associations, Minn. Statutes 2009 424B.01 to 2009 424B.10

Dedicated fund, Minn. Statutes 2009 356.63

Defined contribution lump sum service pensions, Minn. Statutes 2009 424A.02

Fire state aid special account, Minn. Statutes 2009 69.031, 2009 424A.08

General fund, see same under this topic

Special fund, see same under this topic

Gambling licenses, see Organizations under GAMBLING

Garnishment, service pensions, exemption, Minn. Statutes 2009 424A.015, 2009 424A.02, 2009 550.37

General fund

Assets, investment, Minn. Statutes 2009 69.775

Consolidating relief associations, Minn. Statutes 2009 424B.05, 2009 424B.07, 2009 424B.09

Credits to, abandoned contributions, annuities, or benefits, Minn. Statutes 2009 356.65

Reports about, Minn. Statutes 2009 69.051

Requirements, generally, Minn. Statutes 2009 424A.06

Hearings, consolidations, Minn. Statutes 2009 424B.02

Incorporation, new relief associations

Following consolidation, Minn. Statutes 2009 424B.03

Individual accounts, generally, Minn. Statutes 2009 424A.016

Individual retirement account transfers, Minn. Statutes 2009 424A.015

Insurance, public employees program, Minn. Statutes 2009 356.87

Interest rates, lump sum service pensions

Installment payments, Minn. Statutes 2009 69.772, 2009 424A.02

Investment of funds

Authorized investments, Minn. Statutes 2009 69.775

Boards of directors, duties, Minn. Statutes 2009 69.775

Credit for uniformed service break, investment returns from, Minn. Statutes 2009 424A.021

General fund assets, Minn. Statutes 2009 69.775, 2009 424A.06

Income, crediting to special fund, Minn. Statutes 2009 69.772

Investment agencies, appointment, Minn. Statutes 2009 69.775

Investment Board, duties, Minn. Statutes 2009 424A.06

Policy statement, Minn. Statutes 2009 356.219

Reports about, Minn. Statutes 2009 356.219

Special fund assets, Minn. Statutes 2009 69.775, 2009 424A.05

Legal obligations, nonbenefit legal obligations

Dissolution without consolidation, Minn. Statutes 2009 424B.20

Liability

Consolidating relief associations, transfers, Minn. Statutes 2009 424B.06

Unfunded actuarial accrued liability, Minn. Statutes 2009 69.773

Lump sum service pensions

Actuarial valuations, Minn. Statutes 2009 69.773

Generally, Minn. Statutes 2009 424A.02

Income tax exclusion, supplemental benefits in lieu of, Minn. Statutes 2009 424A.10

Installment payments, Minn. Statutes 2009 69.772, 2009 424A.02

Interest rates, Minn. Statutes 2009 69.772, 2009 424A.02

Nonprofit firefighting corporations, Minn. Statutes 2009 69.774

Special fund, Minn. Statutes 2009 69.772

Supplemental benefits, entitlement, Minn. Statutes 2009 424A.10

Mail and mailing, retirement annuities

Information, completed applications, Minn. Statutes 2009 356.46

Meetings, see OPEN MEETING LAW

Members

Changes in contributions by, Minn. Statutes 2009 353.27

Contributions, exemption, Minn. Statutes 2009 69.77

Death caused by surviving beneficiary, loss of survivor benefits, Minn. Statutes 2009 356.406

Deferred members, accrued liability determination, Minn. Statutes 2009 69.772

Generally, Minn. Statutes 2009 424A.01

Inactive members, Minn. Statutes 2009 424A.02

Notice received, consolidation resolution, Minn. Statutes 2009 424B.02

Reports received, financial reports, Minn. Statutes 2009 356.20

Mergers, gambling licenses, see Organizations under GAMBLING

Monthly service pensions

Generally, Minn. Statutes 2009 69.773, 2009 424A.02

Nonprofit firefighting corporations, Minn. Statutes 2009 69.774

Municipal contributions, Minn. Statutes 2009 69.771 to 2009 69.773

Municipalities

Applicable municipality, defined, Minn. Statutes 2009 424B.01

Approvals by, Minn. Statutes 2009 424A.02, 2009 424B.02

Boards of trustees, memberships, Minn. Statutes 2009 424A.04

Defined, Minn. Statutes 2009 424A.001

Delegation of duties, Minn. Statutes 2009 424A.02

Dissolution of relief association without consolidation, duties, Minn. Statutes 2009 424B.20

Financial reports, Minn. Statutes 2009 69.051, 2009 356.20

Minimum obligation, Minn. Statutes 2009 69.772, 2009 69.773

Municipalities without relief associations, fire state aid, Minn. Statutes 2009 424A.08

Noncompliance, penalties, Minn. Statutes 2009 69.771

Notice received, state aid disqualification, Minn. Statutes 2009 424A.02

Payments by, Minn. Statutes 2009 69.772

Property taxes, using for municipal contributions, Minn. Statutes 2009 69.771 to 2009 69.773

New associations, establishment authorized, Minn. Statutes 2009 424A.002

New relief associations

Incorporation following consolidation, Minn. Statutes 2009 424B.03

Nonforfeitable service pensions, Minn. Statutes 2009 424A.02

Nonprofit firefighting corporations

Approvals by, Minn. Statutes 2009 424A.02

Boards of trustees, Minn. Statutes 2009 424A.04

Defined as fire department, Minn. Statutes 2009 424A.001

Delegation of duties, Minn. Statutes 2009 424A.02

Fiduciary duties, Minn. Statutes 2009 424A.04

Fire prevention personnel, Minn. Statutes 2009 424A.01

Generally, Minn. Statutes 2009 69.774

Relief association, establishment, Minn. Statutes 2009 424A.07

Notice given

Consolidations, Minn. Statutes 2009 424B.02

Dissolution without consolidation, Minn. Statutes 2009 424B.20

Termination, following consolidation, Minn. Statutes 2009 424B.08

Officers, duties, Minn. Statutes 2009 69.772, 2009 69.773

Optional annuities, Minn. Statutes 2009 356.46

Payments by

Former members, Minn. Statutes 2009 424A.02

Health insurance premiums, Minn. Statutes 2009 356.87

Payments to, health insurance, administrative expenses, Minn. Statutes 2009 356.87

Postretirement adjustments

Generally, Minn. Statutes 2009 424A.02

Salary base, Minn. Statutes 2009 423A.01

Prior relief associations

Termination, following consolidation, Minn. Statutes 2009 424B.08

Property taxes, revenues

Using for municipal contributions, Minn. Statutes 2009 69.771 to 2009 69.773

Public employees insurance program, Minn. Statutes 2009 356.87

Records and record keeping

Consolidating relief associations, transfers, Minn. Statutes 2009 424B.06

Dissolution without consolidation, procedures, Minn. Statutes 2009 424B.20

General fund, Minn. Statutes 2009 424A.06

Special fund, Minn. Statutes 2009 424A.05

Reduced service pensions, Minn. Statutes 2009 424A.02

Reports given

Audit reports, Minn. Statutes 2009 6.495, 2009 6.72

Financial reports, Minn. Statutes 2009 69.051

Investment of funds, Minn. Statutes 2009 356.219

Revenue Department, financial compliance, Minn. Statutes 2009 6.495

State auditor, duties, Minn. Statutes 2009 356.219

Timing of reports, Minn. Statutes 2009 356.219

Resumption of active service

Credit for uniformed service break, Minn. Statutes 2009 424A.021

Generally, Minn. Statutes 2009 424A.01

Separation from active service, exception, Minn. Statutes 2009 424A.015

Service credit, Minn. Statutes 2009 69.772, 2009 424A.001, 2009 424A.02, 2009 424A.021

Service pensions

Abandoned amounts, disposition, Minn. Statutes 2009 356.65

Annuity contract purchases, Minn. Statutes 2009 424A.015

Annuity purchases, dissolution without consolidation, Minn. Statutes 2009 424B.21

Attachment, exemption, Minn. Statutes 2009 424A.02, 2009 550.37

Completed applications, copies to spouses, Minn. Statutes 2009 356.46

Consolidated relief associations, Minn. Statutes 2009 424B.10

Creditors remedies, use prohibited, Minn. Statutes 2009 424A.02, 2009 550.37

Debts owed to state, setoff exclusion, Minn. Statutes 2009 16D.16

Defined contribution lump-sum service pensions, Minn. Statutes 2009 424A.016

Defined contributions, Minn. Statutes 2009 424A.015

Dissolution without consolidation, procedures, Minn. Statutes 2009 424B.20

Exception, Minn. Statutes 2009 424A.03

Garnishment, exemption, Minn. Statutes 2009 424A.015, 2009 424A.02, 2009 550.37

Generally, Minn. Statutes 2009 424A.015, 2009 424A.016, 2009 424A.02

Health insurance premiums, withholding, Minn. Statutes 2009 356.87

Installment payments authorized, Minn. Statutes 2009 424A.016

Lump sum service pensions, see same under this topic

Monthly service pensions, Minn. Statutes 2009 69.773, 2009 69.774, 2009 424A.02

Optional annuities, Minn. Statutes 2009 356.46

Payment, Minn. Statutes 2009 424A.02, 2009 424A.05

Reduced vesting schedule, Minn. Statutes 2009 424A.016

Reemployed retired members, Minn. Statutes 2009 424A.04

Salary base, Minn. Statutes 2009 423A.01

Uniform payment requirement, Minn. Statutes 2009 424A.03

Social Security benefits, exclusion, Minn. Statutes 2009 355.07

Special fund

Accrued liability, determination, Minn. Statutes 2009 69.772

Actuarial valuations, Minn. Statutes 2009 69.773

Assets, investment, Minn. Statutes 2009 69.775, 2009 424A.05

Boards of trustees, duties, Minn. Statutes 2009 424A.02

Consolidating relief associations, Minn. Statutes 2009 424B.05, 2009 424B.06, 2009 424B.09

Deposits to, Minn. Statutes 2009 69.772, 2009 424A.05, 2009 424A.10

Dissolution without consolidation, Minn. Statutes 2009 424B.20

Establishment, Minn. Statutes 2009 424A.05

Financial requirements, Minn. Statutes 2009 69.772, 2009 69.773, 2009 424A.02

Minimum municipal obligation, Minn. Statutes 2009 69.772, 2009 69.773

Payments from, Minn. Statutes 2009 424A.02, 2009 424A.05, 2009 424A.10

Records, access, Minn. Statutes 2009 424A.05

Reports about, Minn. Statutes 2009 69.051

Treasurer, duties, Minn. Statutes 2009 424A.05

Spousal maintenance, income withholding, Minn. Statutes 2009 424A.02

Spouses, retirement annuities, Minn. Statutes 2009 356.46

State aid

Amortization state aid, reallocation, Minn. Statutes 2009 423A.02

Disqualification, Minn. Statutes 2009 69.051, 2009 69.771, 2009 424A.02, 2009 424A.03

Fire state aid special account, Minn. Statutes 2009 424A.08

Generally, Minn. Statutes 2009 424A.02

Minimum allocation amount, Minn. Statutes 2009 69.021

Municipal contributions, using for, Minn. Statutes 2009 69.771

Municipalities without relief associations, Minn. Statutes 2009 424A.08

Post-1999 relief associations, Minn. Statutes 2009 69.021

Qualifications, financial reports, Minn. Statutes 2009 69.051

Withholding, investment reporting noncompliance, Minn. Statutes 2009 356.219

State auditor, duties, Minn. Statutes 2009 69.771, 2009 69.772

Successor relief associations

Financial reports, Minn. Statutes 2009 356.20

Procedures following consolidation, Minn. Statutes 2009 424B.03

Supplemental benefits, Minn. Statutes 2009 424A.10

Survivor benefits

Beneficiaries charged or convicted of causing member's death, Minn. Statutes 2009 356.406

Bylaws, Minn. Statutes 2009 424A.02

Definitions, Minn. Statutes 2009 356.406, 2009 424A.001

Health insurance premiums, withholding, Minn. Statutes 2009 356.87

Payment authorization, Minn. Statutes 2009 424A.05

Supplemental benefits, Minn. Statutes 2009 424A.10

Treasurers, duties, Minn. Statutes 2009 424A.05, 2009 424A.06

Unfunded actuarial accrued liability, Minn. Statutes 2009 69.773

Uniformed service credit, provision for, Minn. Statutes 2009 424A.021

Violations and penalties

Bylaws, copies of amendments, failure to file, Minn. Statutes 2009 424A.02

Investment reporting, noncompliance, Minn. Statutes 2009 356.219

State aid

Disqualification, Minn. Statutes 2009 69.051, 2009 69.771, 2009 424A.02, 2009 424A.03

Withholding, Minn. Statutes 2009 356.219

Volunteer Firefighters' Relief Association Financing Guidelines Act, Minn. Statutes 2009 69.771 to 2009 69.776

Waivers

Inactive members, service credit, Minn. Statutes 2009 424A.02

State aid or appropriations, withholding for investment reporting noncompliance, Minn. Statutes 2009 356.219