The first meeting of this year's Fire Relief Association Working Group is scheduled for Thursday, August 6, from 1:00 to 2:30 pm. Additional meetings are scheduled for August 20, September 17, and October 6. 

The Working Group is convened annually by the Office of the State Auditor (OSA) to consider and vet proposed legislative changes impacting fire relief associations. Meetings are livestreamed on the OSA's YouTube channel, and meeting materials and recordings are posted to the Fire Relief Association Working Group page of our website.

The 2026 Schedule (SC-26) Form for relief associations with a defined benefit lump sum plan must be certified on or before August 1. The certification is made to the entity responsible for satisfying the minimum required contribution to the relief association's special fund.

The form is designed to help determine a relief association's projected assets and liabilities for 2026 and the minimum required contribution for 2027, and can be accessed in the State Auditor's Form Entry System (SAFES).

Visit our website for additional information, including details about the optional Benefit Level Projections Tool contained within the form and notes about how accrued liabilities are calculated for active members.

Relief association trustees should be sure that private member data is being protected in accordance with Minnesota's Data Practices Act.

Some reporting forms that a relief association completes contain private member information. For example, the Schedule Form contains member birth dates, years of service, leaves of absence, and vesting information. A relief association, therefore, should not share or post a copy of the Schedule Form or other reporting forms containing private member data without first redacting (removing or covering up) all private data, unless sharing the information with an individual authorized to access the data.

A new training video is available that walks through the Deferred, Deferred Interest Rates, and Other Payments tabs of the redesigned Schedule (SC) Form for relief associations with a defined benefit lump-sum plan.

Additional instructional videos showing how to complete relief association reporting forms can be found on the Training Opportunities page of our website.

Many relief associations review their finances in the summer, after completing their annual Schedule Form, and determine whether to seek a change to their benefit levels. Learn more in our Pension Topic about when ratification of benefit level changes or interest rates for deferred members is required.

Relief association service pension distributions are subject to income tax, and may be subject to an additional ten-percent tax. Generally, amounts an individual withdraws before reaching age 59^1/2 are called “early” distributions. Individuals must pay an additional ten-percent early withdrawal tax unless an exception applies.

An exception to the early withdrawal tax exists for certain public safety employees of a state, or political subdivision of a state, who separate from service during or after the year the employee reaches age 50 or 25 years of service under the plan, whichever is earlier.

Relief association members who elect to receive their service pension distribution directly, rather than roll it over to an Individual Retirement Account, should consult with their financial advisor as they may qualify for the exception to the early withdrawal tax.

Additional information about exceptions to the tax on early distributions can be found on the Internal Revenue Service website.