Following the transfer of administration, records, special fund assets, and special fund liabilities from the prior relief associations to the subsequent volunteer firefighters relief association, the prior volunteer firefighters relief associations cease to exist as legal entities for any purpose. The subsequent relief association secretary shall notify the following governmental officials of the termination of the respective volunteer firefighters relief associations and of the establishment of the subsequent volunteer firefighters relief association:
(1) Minnesota secretary of state;
(2) Minnesota state auditor;
(3) Minnesota commissioner of revenue; and
(4) commissioner of the federal Internal Revenue Service.
2000 c 461 art 16 s 8
Structure Minnesota Statutes
Chapters 419 - 425 — Municipal Personnel, Retirement
Chapter 424B — Volunteer Firefighters, Consolidation, Dissolution, Conversion
Section 424B.001 — Application Of Chapter 424a.
Section 424B.01 — Definitions.
Section 424B.02 — Consolidation Authorized.
Section 424B.03 — Subsequent Relief Association.
Section 424B.04 — Governance Of Consolidated Volunteer Firefighters Relief Association.
Section 424B.05 — Special And General Funds.
Section 424B.07 — Dissolution Of Prior General Fund Balances.
Section 424B.08 — Termination Of Prior Relief Associations.
Section 424B.09 — Administrative Expenses.
Section 424B.10 — Consolidation; Benefits; Funding.
Section 424B.12 — Mixed Consolidating Relief Associations; Benefit Plan; Funding.
Section 424B.22 — Relief Association Dissolution And Retirement Plan Termination.