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For Lump-Sum Volunteer Fire Relief Associations

The following guides are for use by a relief association that is a defined-benefit lump-sum retirement plan. Members of a defined-benefit lump-sum plan receive a service pension based on an annual benefit level in effect at the time of the member’s separation from active service, multiplied by the member’s completed years of active service and by a reduction factor for members with fewer than 20 years of service.

For Defined-Contribution Volunteer Fire Relief Associations

The following guides are for use by a relief association that is a defined-contribution retirement plan, also known as a “split-the-pie” plan. Members of a defined-contribution plan receive equal shares of state and municipal contributions and prorated shares of investment earnings. The service pension is equal to the member’s individual account balance at the time of retirement.

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