Minn. Stat. § 424A.001
Subd. 1. Terms defined.
Unless the context clearly indicates otherwise, as used in this chapter, the terms defined in this section have the meanings given.
Subd. 1a. Ancillary benefit.
"Ancillary benefit" means a benefit payable from the special fund of the relief association other than a service pension that is permitted by law and that is provided for in the relief association bylaws.
Subd. 1b. Defined benefit relief association.
"Defined benefit relief association" means a volunteer firefighters relief association that provides a lump-sum service pension, provides a monthly benefit service pension, or provides a lump-sum service pension as an alternative to the monthly benefit service pension.
Subd. 1c. Defined contribution relief association.
"Defined contribution relief association" means a volunteer firefighters relief association that provides a service pension based solely on an individual account balance rather than a specified annual lump-sum or monthly benefit service pension amount.
Subd. 2. Fire department.
"Fire department" includes a municipal fire department or an independent nonprofit firefighting corporation.
Subd. 3. Municipality.
"Municipality" means a municipality which has established a fire department with which the relief association is directly associated, or the municipalities which have entered into a contract with the independent nonprofit firefighting corporation of which the relief association is a subsidiary.
Subd. 4. Relief association.
(a) "Relief association" or "volunteer firefighters relief association" means a volunteer firefighters relief association or a volunteer firefighters division or account of a partially salaried and partially volunteer firefighters relief association that is:
(3) directly associated with:
(b) "Relief association" or "volunteer firefighters relief association" does not mean:
Subd. 5. Special fund.
"Special fund" means the special fund of a volunteer firefighters relief association or the account for volunteer firefighters within the special fund of a partially salaried and partially volunteer firefighters relief association.
Subd. 6.
[Repealed, 2010 c 359 art 13 s 13]
Subd. 7.
[Repealed, 2009 c 169 art 10 s 58]
Subd. 8. Firefighting service.
"Firefighting service," if the applicable municipality approves for a fire department that is a municipal department, or if the applicable contracting municipality or municipalities approve for a fire department that is an independent nonprofit firefighting corporation, includes fire department service rendered by fire prevention personnel.
Subd. 9. Separate from active service.
"Separate from active service" means that a firefighter permanently ceases to perform fire suppression duties with a particular volunteer fire department, permanently ceases to perform fire prevention duties, permanently ceases to supervise fire suppression duties, and permanently ceases to supervise fire prevention duties.
Subd. 10. Volunteer firefighter.
"Volunteer firefighter" means a person who either:
(2) became a member of the applicable fire department or the independent nonprofit firefighting corporation and is eligible for membership in the applicable relief association after June 30, 2006, and
Subd. 11. Fiscal year.
The fiscal year for a volunteer firefighter relief association begins on January 1 of each calendar year and ends on December 31 of the same calendar year.