Supplemental Benefit Reimbursement for Volunteer Firefighters (Form SBR)

The filing period begins in mid-November each year. The form is due Feb. 15. Claims submitted by the Feb. 15 deadline will be reimbursed on Mar. 15.

If your relief association has no claims to make during a filing period, you do not need to submit a form.

Online submission is required for this form. Please be sure to use the Form SBR Instructions below to fill out and submit your form.
Note: Adobe Acrobat Reader DC is required to complete and submit the form.

Form SBR

A fire relief association must pay a supplemental benefit to each volunteer firefighter who receives a lump sum distribution of pension or retirement benefits. Both payments must be made from your relief association’s special fund. For each recipient, the amount of the supplemental benefit is equal to 10 percent of their lump sum distribution or $1,000, whichever is less.

In the case of a payment to a qualifying survivor, a relief association must pay a supplemental survivor benefit equal to 20 percent of the lump sum distribution or $2,000, whichever is less. Please see the Form SBR Instructions for more information on qualifying survivors.

The state will reimburse you for the total amount of supplemental benefits paid out of your special fund in the preceding calendar year. Report this amount to us on Form SBR. 

No. Eligible lump sum beneficiaries may receive the supplemental benefit or the supplemental survivor benefit, but not both. Certain survivors of a deceased active or deferred volunteer firefighter are eligible to receive a supplemental survivor benefit.