Supplemental Benefit Reimbursement for Volunteer Firefighters (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. 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.