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.
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