Pension Topics
The Office of the State Auditor regularly publishes a newsletter with articles that provide guidance on topics relevant to volunteer fire relief associations. These articles, published over the years, can be accessed by topic here. The guidance provided within the articles are not legal advice and should not be relied upon in lieu of legal advice. The articles reflects information current as of the last published date; subsequent law or other developments may have affected their current applicability.
Pension Topics
| Title | Category | Year |
|---|---|---|
| Audit Requirements | Audit and Attestation | 2014 |
| Audit Threshold | Audit and Attestation | 2020 |
| Information for Accountants | Audit and Attestation | 2020 |
| New Accounting Requirements (Attestation) | Audit and Attestation | 2016 |
| Paying for GASB Actuarial Valuations | Audit and Attestation | 2015 |
| Resources for Auditors | Audit and Attestation | 2021 |
| Submitting Agreed-Upon Procedures and Audit Reports | Audit and Attestation | 2021 |
| Establishing Multi-Year Benefit Level Proposals | Benefit Levels | 2017 |
| Maximum Benefit Levels | Benefit Levels | 2020 |
| Municipal Ratification Requirements | Benefit Levels | 2013 |
| Municipal Ratification of Benefit Levels | Benefit Levels | 2020 |
| Reduce Benefit Level | Benefit Levels | 2020 |
| Risk for Unratified Benefit Levels | Benefit Levels | 2020 |
| Authorized Administrative Expenses | Board of Trustees and Membership | 2018 |
| Board of Trustees | Board of Trustees and Membership | 2020 |
| Consultant Insurance Requirement | Board of Trustees and Membership | 2018 |
| Deferred Members as Trustees | Board of Trustees and Membership | 2009 |
| Fiduciary Education for Trustees | Board of Trustees and Membership | 2019 |
| Fiduciary Investment Reminders | Board of Trustees and Membership | 2021 |
| Fire Chief Certification Reminders | Board of Trustees and Membership | 2021 |
| Fire Prevention Personnel | Board of Trustees and Membership | 2021 |
| Investment Business Recipient Statements of Disclosure Form | Board of Trustees and Membership | 2019 |
| Membership Age Restrictions | Board of Trustees and Membership | 2015 |
| Membership Dues | Board of Trustees and Membership | 2020 |
| Membership Rights | Board of Trustees and Membership | 2009 |
| Membership Start Date | Board of Trustees and Membership | 2017 |
| New Volunteer Emergency Medical Personnel Provision | Board of Trustees and Membership | 2019 |
| Open Meeting Law | Board of Trustees and Membership | 2016 |
| Payment of Insurance Premiums | Board of Trustees and Membership | 2014 |
| Payment of Professional Fees | Board of Trustees and Membership | 2015 |
| Payroll Deductions for Membership Dues | Board of Trustees and Membership | 2019 |
| Protecting Private Member Data | Board of Trustees and Membership | 2020 |
| Statements of Economic Interest | Board of Trustees and Membership | 2020 |
| Treasurer Bonds | Board of Trustees and Membership | 2019 |
| Trustee Salaries | Board of Trustees and Membership | 2016 |
| Unpaid Membership Dues | Board of Trustees and Membership | 2019 |
| Access to OSA Staff | COVID-19 Updates | 2020 |
| Holding Board Meetings During Times of Emergency | COVID-19 Updates | 2020 |
| Information for Relief Associations Investing with the SBI | COVID-19 Updates | 2020 |
| Open Meeting Requirements during a State of Emergency | COVID-19 Updates | 2020 |
| Temporarily Decrease Benefit Level | COVID-19 Updates | 2020 |
| Charitable Gambling Fund Reminder | Charitable Gambling | 2020 |
| Fundraising Activities | Fundraising | 2018 |
| Approval of Expenditures | Internal Controls | 2017 |
| Data Practices | Internal Controls | 2017 |
| Donations from a Special Fund | Internal Controls | 2013 |
| Establishing Separate Relief Association Accounts | Internal Controls | 2021 |
| Financial Arrangements with a City or Town | Internal Controls | 2013 |
| Fire Department Checking Accounts | Internal Controls | 2016 |
| Fire Department Grants | Internal Controls | 2017 |
| Fire Equipment Certification Form | Internal Controls | 2021 |
| Internal Controls | Internal Controls | 2017 |
| Internal Controls for Special Events | Internal Controls | 2021 |
| Management of Records | Internal Controls | 2021 |
| Multiple Signatures on Checks | Internal Controls | 2017 |
| Payment of Fines and Penalties | Internal Controls | 2017 |
| Payment of Organizational Dues | Internal Controls | 2014 |
| Phishing Scams | Internal Controls | 2019 |
| Pool Fill Donations | Internal Controls | 2018 |
| Records Retention Schedule | Internal Controls | 2021 |
| Requirement to Report Evidence of Theft | Internal Controls | 2021 |
| Special Fund Deposit Errors | Internal Controls | 2019 |
| Below-Investment-Grade Bonds | Investment Information | 2019 |
| Broker Certification Form | Investment Information | 2021 |
| Investing Through the SBI vs. Joining the Statewide Plan | Investment Information | 2015 |
| Investment Basics | Investment Information | 2008 |
| Investment Basics - Bonds | Investment Information | 2010 |
| Investment Basics - Certificates | Investment Information | 2010 |
| Investment Basics - ETFs | Investment Information | 2010 |
| Investment Basics - Fees | Investment Information | 2009 |
| Investment Basics - Mutual Funds | Investment Information | 2011 |
| Investment Basics - Stocks | Investment Information | 2010 |
| Investment Basics - Terms | Investment Information | 2008 |
| Investment Management Fees | Investment Information | 2016 |
| Investment Performance Information | Investment Information | 2020 |
| Investment Policies | Investment Information | 2021 |
| Investment Transfer Verifiers | Investment Information | 2017 |
| Monitoring Investment Performance | Investment Information | 2016 |
| Reading Your SBI Statement | Investment Information | 2008 |
| SBI Investment Portfolio Limits | Investment Information | 2020 |
| 2020 Pension and Retirement Bill Passed | Legislative and Working Group | 2020 |
| 2021 Legislative Update (March 2021 Meetings) | Legislative and Working Group | 2021 |
| State Auditor's Working Group (December 2020 Meeting) | Legislative and Working Group | 2020 |
| State Auditor's Working Group (January 2021 Meeting) | Legislative and Working Group | 2021 |
| State Auditor's Working Group (November 2020 Meetings) | Legislative and Working Group | 2020 |
| State Auditor's Working Group (October 2020 Meetings) | Legislative and Working Group | 2020 |
| State Auditor's Working Group 2020 Meetings | Legislative and Working Group | 2020 |
| 2021 Schedule Form Liability Change | Municipal Contributions and Financial Projections | 2021 |
| Deposit of Municipal Funds | Municipal Contributions and Financial Projections | 2019 |
| Municipal Contributions and the Schedule Form | Municipal Contributions and Financial Projections | 2020 |
| Schedule Form Reminders | Municipal Contributions and Financial Projections | 2020 |
| 2020 Reporting-Year Forms | Online Reporting/SAFES | 2021 |
| 2021 User Authorization Form | Online Reporting/SAFES | 2020 |
| Annual Business Renewal | Online Reporting/SAFES | 2021 |
| Helpful Contact Information | Online Reporting/SAFES | 2020 |
| How to Sign Forms in SAFES | Online Reporting/SAFES | 2021 |
| Keeping SAFES Login Information Secure | Online Reporting/SAFES | 2020 |
| Key Reporting Requirements Calendar | Online Reporting/SAFES | 2020 |
| New Document Transmission Method | Online Reporting/SAFES | 2016 |
| Online Training Videos | Online Reporting/SAFES | 2018 |
| SAFES FAQs | Online Reporting/SAFES | 2016 |
| SAFES Password | Online Reporting/SAFES | 2018 |
| Age Discrimination and Pension Benefits | Pension and Benefit Payment Information | 2012 |
| Beneficiary Designation Form | Pension and Benefit Payment Information | 2014 |
| Calculating Months of Active Service | Pension and Benefit Payment Information | 2020 |
| Calculating and Reporting Breaks in Service | Pension and Benefit Payment Information | 2012 |
| Combined Service Pensions | Pension and Benefit Payment Information | 2015 |
| Deferred Interest Reminders | Pension and Benefit Payment Information | 2017 |
| Deferred-Service Pension Payment Methods | Pension and Benefit Payment Information | 2013 |
| Defined Contribution Allocation Reminders | Pension and Benefit Payment Information | 2020 |
| Defined Contribution Plan Law Changes | Pension and Benefit Payment Information | 2020 |
| Exceptions to Tax on Early Distributions | Pension and Benefit Payment Information | 2020 |
| FAQs About Supplemental Benefits | Pension and Benefit Payment Information | 2016 |
| Forfeiting Service Credit Following a Break in Service | Pension and Benefit Payment Information | 2016 |
| Hardship Distribution | Pension and Benefit Payment Information | 2018 |
| Marriage Dissolutions | Pension and Benefit Payment Information | 2016 |
| Military Breaks in Service | Pension and Benefit Payment Information | 2019 |
| Payments to Full-time Firefighters | Pension and Benefit Payment Information | 2014 |
| Relief Association Plan Types | Pension and Benefit Payment Information | 2020 |
| Required Minimum Distributions | Pension and Benefit Payment Information | 2019 |
| Rollovers and Safe Harbor Notices | Pension and Benefit Payment Information | 2018 |
| Sample Bylaw Guides | Pension and Benefit Payment Information | 2012 |
| Service Pension Eligibility Requirements | Pension and Benefit Payment Information | 2018 |
| Survivor Benefits & Beneficiaries | Pension and Benefit Payment Information | 2017 |
| Survivor Benefits for Deferred Members | Pension and Benefit Payment Information | 2015 |
| Understanding the "Return to Service" Law | Pension and Benefit Payment Information | 2013 |
| 2020 Fire and Supplemental State Aid Amounts | State Aid | 2020 |
| 2020 State Aid and Forfeiture Deadline Update | State Aid | 2020 |
| 2021 Supplemental Benefit Reimbursement Amounts | State Aid | 2021 |
| New Supplemental State Aid Program | State Aid | 2013 |
| Supplemental Benefit Reimbursements | State Aid | 2020 |
| Minnesota Deferred Compensation Plan | State Deferred Compensation Plan | 2019 |