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Supplemental Benefit Reimbursement for Volunteer Firefighters (Form SBR)
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A fire relief association must pay a supplemental benefit to each volunteer firefighter who receives a lump sum distribution of pension or retirement benefits. The Minnesota Department of Revenue reimburses relief associations for supplemental benefits that have been paid. The amounts are reported to the department on Form SBR by the relief association's treasurer or another trustee.
Form SBR is due February 15 each year and reimbursements are paid by March 15.
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The filing period begins in mid-November each year. The form is due February 15. Claims submitted by this deadline will be reimbursed on March 15.
Form SBR is only required if your relief association has supplemental benefits that need to be reimbursed. You will not be able to fill out and submit a form without any claims for reimbursement.
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 up to $1,000.
A supplemental survivor benefit is equal to 20 percent of the lump sum distribution up to $2,000.
The state will reimburse your relief association 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.
The reimbursement is paid to the municipality that the relief association is affiliated with in the same manner as Fire State Aid. The municipality is required to transmit the reimbursement to the relief association within 30 days of receipt. Contact the municipality if the relief association has not received it.
