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BYLAWS Elk River Fire Department Relief Association
<br />member who was legally married to the member at the time of death.
<br />6.1.8 Lump Sum Payment Options. Each member meeting the requirements of 6.1.1 shall be entitled to
<br />receive a lump sum service pension. The Board of Trustees may allow up to 90 days from the date of approval
<br />to make the payment. Alternate payment methods shall include:
<br />(1) A single lump sum check payment payable to the eligible retiree.
<br />(2) Lump Sum payment by the Association directly to a recognized insurance carrier licensed to do business
<br />in this state and approved for this product by the Commerce Commissioner under Minn. Stat. §60A.40.
<br />(3) Upon written request, the Association shall directly transfer the eligible member's lump sum pension to
<br />the member's individual retirement account under Section 408(a) of the Internal Revenue Code, as
<br />amended.
<br />6.1.9 Supplemental Benefit. As described in Minn. Stat. §424A.10, the Association must pay a
<br />supplemental benefit to individuals who receive a lump sum distribution of pension or ancillary benefits for
<br />service performed as a volunteer firefighter at the time that the lump sum benefit is paid. The supplemental
<br />benefit is calculated as ten percent of the regular lump sum distribution, but not to exceed $1,000.
<br />(1) Upon the payment of a lump sum survivor benefit to the survivor of a deceased active or deferred
<br />member, a supplemental survivor benefit will be paid to the legally married surviving spouse or, if none,
<br />to the surviving child or children. The survivor supplemental benefit is calculated as twenty percent of the
<br />survivor benefit distribution, but not to exceed $2,000.
<br />6.2 Ancillary Benefits. "Ancillary Benefit" means a benefit other than the service pension. Pursuant to
<br />Minn. Stat. §424.A02, Subd. 9, (b), the sum of the ancillary benefit shall be calculated as of the date the active or
<br />deferred member became disabled or deceased.
<br />6.2.1 Active Member Survivor or Death Benefit. Pursuant to Minn. Stat. §424A.05, Subd. 3. (3), a
<br />survivor benefit may be paid to a surviving spouse of an active member, or if none, to a child or children
<br />regardless of age at time of death, or if none, to designated beneficiaries described in 6.2.3, or if no designated
<br />beneficiary, a death benefit to the estate of the deceased member. The sum shall be calculated using the Lump
<br />Sum Service Pension benefit in effect at the time of death as listed in 6.1.2, using years of service as determined
<br />in 6.1.6, without regard to minimum or partial vesting requirements but in no case shall be less than three (3)
<br />years of service.
<br />6.2.2 Deferred Member Survivor or Death Benefit. Pursuant to Minn. Stat. §424A.05, Subd. 3. (3), a
<br />survivor benefit may be paid to a surviving spouse of a deferred member, or if none, to designated child or
<br />children regardless of age at time of death, or if none, to designated beneficiaries described in 6.2.3, or if no
<br />designated beneficiary, a death benefit to the estate of the deceased member. The sum shall be calculated using
<br />the Lump Sum Service Pension table in effect at the time of separation, using years of service as determined in
<br />6.1.6 and partial vesting requirements that may apply. The total benefits paid herein, cannot exceed the benefit
<br />earned by the member.
<br />6.2.3 Designated Beneficiary. The member's designated beneficiary must be a natural person as identified
<br />in writing, on a form provided by and filed with the Secretary.
<br />6.3 Limits on Benefits.
<br />6.3.1* Domestic Relations Order. A qualified domestic relations order (QDRO) or domestic relations order
<br />that complies with the provisions of Minn. Stat. §§518.58, 518.581, or 518.611, shall be a distribution made
<br />pursuant to a domestic relations order, shall be treated as made pursuant to qualified domestic relations order as
<br />specified by Internal Revenue Code 414 (p) (11), as amended. No benefits shall be paid under a domestic
<br />relations order which requires the plan to provide any type or form of benefit, or any option, not otherwise
<br />provided under the plan or under state law. The only benefit available to a former spouse of a member pursuant
<br />to a qualified domestic relations order is that of a lump sum service pension, which is distributable pursuant to
<br />the terms and conditions of Article VI herein. When a qualified domestic relations order is submitted to the
<br />Association for review, an administrative fee may be required as determined by the Board of Trustees.
<br />6.3.2 Garnishment, Judgment or Legal Process. No service pension benefits paid or payable from the
<br />Special Fund of the relief association to any person receiving or entitled to receive a service pension shall be
<br />subject to garnishment, judgment, execution, or other legal process, except as provided in Minn. Stat. §§518.58,
<br />518.581, or 518.611.
<br />6.3.3 No person entitled to a service pension from the Special Fund of a relief association may assign any
<br />service pension benefit payments, nor shall the association have the authority to recognize any assignment or pay
<br />* Refer to Policies of the Board Page 8
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