Minn. Stat. § 424A.07: NONPROFIT FIREFIGHTING CORPORATIONS; ESTABLISHMENT OF RELIEF ASSOCIATIONS.

Before paying any service pensions or retirement benefits under section 424A.02 or before becoming entitled to receive any amounts of fire state aid upon transmittal from a contracting municipality under section 477B.04, subdivision 3, an independent nonprofit firefighting corporation shall establish a firefighters relief association governed by this chapter.