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| Alabama |
None. |
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| Alaska |
None. |
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| Arizona |
Local municipalities may choose to offer a pension plan under state statute. The benefit is $200 per month at 20 years of service and age 60 or at 25 years of service. Two percent insurance premium tax proceeds are added to volunteer retirement pension fund.
Contact: Public Safety Personnel Retirement System of the State of Arizona. 3010 East Camelback Road, Suite 200, Phoenix, AZ 85016. Phone: (602) 255-5575. www.psprs.com |
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| Arkansas |
Members contribute $5 monthly and receive payments beginning at 55 with 20 years of credited service; age 60 and with at least five years of credited service; at any age with 28 years credited service. The maximum benefit for volunteer service is approximately $120 per month. This program is part of the local police and fire retirement system.
Deferred Retirement Option Plan (DROP): Who can participate: paid service members only, maximum 5-year DROP. Any age with 28 years of service credit: 75% of benefit credited to DROP. With 20 years of service credit at Age 55, but less than 28 years: 72% of benefit credited to DROP. 6% Annual Interest is awarded on the Average DROP Account Balance. Member's DROP Benefit is Adjusted for any increases in retirement multiplier.
Contact: Local Police and Fire Retirement System. PO Box 34164, Little Rock, AR 72203. Phone: (501) 682-1745. |
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| California |
No caps are placed on the amount a volunteer pension fund can pay its members. Monthly awards, which are a minimum of $600 annually, are payable to participating members who have reached age 60 with at least 10 years of volunteer service in the programs. There is no cost to participating volunteer firefighters. Benefit is reduced proportionally for less than 20 years of service. In addition, there may be as much as 50% more in supplemental payments based upon available funds.
Contact: California Public Employee Retirement System. Lincoln Plaza North, 400 O Street, Sacramento, CA 95814. Phone: (888) 225-7377. |
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| Colorado |
Full retirement requires 20 years active service and age 50 years, the retirement pension shall be determined by the Board of Directors of the Municipality or Special District and approved by the governing body, if the pension exceeds $300.00 per month they must provide an actuarial study to show they may exceed $300.00. The Board may pay pensions to a volunteer firefighter who has less than 20 years of service if the fund is actuarially sound, the amount shall be prorated by the number of years of active service but cannot be less than 10 years.
Contact: Colorado Public Employee Retirement Agency. PO Box 5800, Denver, CO 80217-5800. Phone: (303) 863-3727.
Fire Police Pension Association. 5290 DTC Parkway, Englewood, CO 80111. Phone: (303) 770 3772. |
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| Connecticut |
The Connecticut LOSAP laws allow local municipalities to fund LOSAPs, but there is no state-wide program. Municipalities can choose between DB or BC plans. |
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| Delaware |
Volunteers receive $5 per month for each year of service. Vesting is 100% with 10 years of service. Maximum number of years of service credit is 25. Volunteer must reach 60 with 10 years credit. Each fire company pays into the pension plan an actuarial defined amount yearly for each member they place on the pension roles and a company assessment.
Contact: Delaware Office of Pensions. McArdle Building, 860 Silver Lake Blvd., Suite #1, Dover, DE 19904-2402. Phone: (302) 739-4208. Toll Free: (800) 722-7300. Fax: (302) 739-6129. |
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| Florida |
Volunteer firefighters are eligible to participate in the Firefighters' Pension Trust Fund. At age 55 and 10 years of creditable service as a firefighter or age 52 and 25 years creditable service, the volunteer is eligible for pension benefits. The monthly retirement income payable to a volunteer is an amount equal to the number of years of credited service multiplied by 2 percent of the volunteer's average final compensation. Average final compensation for a volunteer is the average salary of the five best years of the last ten years of credited service. |
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| Georgia |
All firefighters are eligible to join the Georgia Firefighters' Pension Fund, which is funded by voluntary-dues and insurance-premium tax. All participating firefighters contribute $15 monthly. The program also receives a fraction of the 1% in-state annual insurance premium taxes. A participant may begin to be paid at age 55, with 25 years of pension service credit, and receive a full service pension of $754 per month. Firefighters with 15 years of service credit receive a reduced pension at age 55.
Contact: Georgia Firefighters' Pension Fund. 2171 East View Parkway, Conyers, Georgia 30013-5756. Phone: (770) 388--5757. Fax: (678) 413-4227. |
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| Hawaii |
None. |
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| Idaho |
None. |
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| Illinois |
None. |
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| Indiana |
Although there is no state-wide program, some fire departments offer a retirement plan on the local level. |
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| Iowa |
None. |
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| Kansas |
State statute allows municipalities to develop their own programs. Two percent insurance premium tax proceeds are allocated to the fire departments who fund their own programs. Guidelines of the plan vary.
Contact: Kansas Public Employee Retirement. 611 S. Kansas Ave., Suite 100, Topeka, KS 66603-3803. Phone: (888) 275-5737. |
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| Kentucky |
There is no state-wide program, but several municipalities have defined benefit plans for their volunteers. |
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| Louisiana |
Volunteers are not eligible for the Firefighters' Retirement System. |
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| Maine |
None. |
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| Maryland |
There is no state program, but approximately half of Maryland counties have Length of Service Awards Programs. |
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| Massachusetts |
Paid on-call firefighters may make voluntary contributions from their stipends to a 527 Deferred Compensation Plan if their municipality approves. There is no pension program for other volunteer firefighters. |
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| Michigan |
None. |
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| Minnesota |
Each department has the right to establish a Firefighter Relief Association. The program is funded by 2% fire insurance premium tax. Programs differ for each fire department. |
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| Mississippi |
There is no state program, but some of municipalities provide length of service benefits for volunteers at the local level. |
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| Missouri |
The board of trustees of any municipality or fire department may fix a monthly retirement pension for volunteer firefighters. |
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| Montana |
Volunteer Firefighters Compensation Act offers pension after 20 years credited service at age 55 or partial benefit at 10 year service and age 60. Monthly lifetime benefit of $7.50 per year of service. Five percent insurance premium tax is used as a source of funding.
Contact: Montana Public Employees Retirement Association. 100 N Park Avenue Suite 200, PO Box 200131, Helena, MT 59620-0131. Phone: (406) 444-3154. |
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| Nebraska |
State statute authorizes local funding for a length of service award program, but does not mandate it. Fire departments must provide their own funding. Entitlement age is 65 with at least 10 years of service credit.
Contact: Nebraska Legislature. State Capitol, PO Box 94604, Lincoln, NE 68509-4604. Phone: (402) 471-2221.
Contact: Nebraska Public Employees' Retirement System. 1221 N Street, Suite 325, PO Box 94816, Lincoln, NE 68509. Phone: (402) 471-2053. Fax (402) 471-9493. |
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| Nevada |
Volunteers who are members of Public Employee Retirement System receive lifetime payments of $375 per month after 20 years with proportionally greater payments for those with 20 or more years of service.
Contact: Nevada Public Employee Retirement System. 693 W. Nye Lane, Carson City, NV 89703. Phone: (775) 687-4200. Toll free: 1-866-473-7768. Fax: (775) 687-5131. |
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| New Hampshire |
Although state law was enacted and became effective in 1998, the program has not yet been made available to local municipalities by the Length of Service Awards Committee. State legislation states that the sponsor must contribute a minimum of $300 per member annually and the member must contribute $60 per year. Entitlement age is 60 years old and completion of 20+ years service credit. No additional benefits accrued after 20 years credited service. Vesting: 20% after five years to 100% after 10 years.
Contact: New Hampshire Retirement System. 54 Regional Drive, Concord, NH 03301. Phone: (603) 271-3351. |
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| New Jersey |
Some local governments provide LOSAP programs, but there is not a state-wide program. The New Jersey State Fireman's Relief Association provides funding for the New Jersey Firemen’s Home.
Contact: The New Jersey State Firemen's Home 565 Lathrop Ave., Boonton, NJ 07005, 973-334-0024, Fax 973-334-1383 for admittance information. |
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| New Mexico |
Payment is $200 per month with 25 years vesting service credit; $100 per month for those with 10 years service credit. Entitlement age is 55 years. The program is funded by the state's annual $750,000 contribution to the Fire Protection Fund. |
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| New York |
Article 11-A of the General Municipal Law authorizes certain local governments in New York State to establish and sponsor length of service award programs (LOSAP's) for volunteer firefighters. These programs provide municipally funded pension like benefits based on an individual's length of volunteer firefighting service. The programs are established at local option and are administered at the local level. There appears to be more than 500 programs in operation with what we estimate to be over a quarter of a billion dollars invested in these programs by local governments on behalf of volunteer firefighters.
Service award programs for volunteer firefighters were authorized by legislation that became effective on September 1, 1989. The purpose of the legislation was to facilitate the recruitment and retention of volunteer firefighters.
Contact: New York State and Local Retirement System. 110 State Street, Albany, NY 12244-0001. Phone: (866) 805-0990. Fax: (518) 402-4433.
The Volunteer Firemen's Home is owned and operated by the Firemen's Association of the State of New York and is not owned or operated by New York State. Any person who has served the volunteer fire service for at least one year is eligible. The Home is there for indigent and disabled volunteer firefighters.
Contact: Firemen's Home of the State of New York. 125 Harry Howard Ave, Hudson, NY 12534. Phone: (800) 479-7695. |
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| North Carolina |
Firemen's Pension Fund of $158.00 per month at age 55 and 20 years of service paid to the fund for members of the fund. Members of the fund pay $10 per month during service.
Contact: Firemen's and Rescue Squad Workers' Pension Fund, Department of State Treasurer. Albemarle Building, 325 North Salisbury Street, Raleigh, NC 27603-1385. Phone: (919) 508-5360. |
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| North Dakota |
A firefighters' relief association and pension fund may be organized for any department. Funding for the pension comes from the state. For each fire department, half the amount of the fund must be used for the upkeep of the department, and the other half may be paid in pension to qualifying firefighters or in relief to sick or injured firefighters. Firefighters who are qualified to receive a pension must be at least fifty years old, have completed twenty years or more active duty as a member of a fire departments and have belonged to the firefighters relief association for at least ten years. The amount of the pension is decided by individual associations. |
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| Ohio |
Departments may choose to have a LOSAP program. Benefit is based on pay-per-call compensation and the number of years of service in the department. |
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| Oklahoma |
All volunteer fire departments and combination paid/volunteer fire departments must be members of the LOSAP system with the exception of those volunteer departments who service unincorporated areas of the state. Vesting is 100% after 10 years. Maximum service credit is 30 years.
Contact: Oklahoma Public Employees Retirement System. PO Box 53007, Oklahoma City, OK 73152-3007. Phone: (405) 858-6737. |
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| Oregon |
Municipalities can sponsor retirement programs. Entitlement age is 50-62 years. There are four different options for vesting.
Contact: Oregon Public Employee Retirement System. Mailing Address: PO Box 23700, Physical Address: 11410 SW 68th Parkway, Tigard, OR 97223. Phone: (503) 598-7377 Fax: (503) 598-0561, Toll Free: (888) 320-7377. |
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| Pennsylvania |
Currently, about ten percent of volunteer and combination fire departments have retirement plans for their volunteers. |
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| Rhode Island |
None. |
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| South Carolina |
The state uses 100% of 2% monies from fire insurance premiums. Municipalities can provide their own retirement plans with this funding. |
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| South Dakota |
Rural fire protection districts may establish deferred compensation programs for their volunteer firefighters. These programs are financed by the district and are voluntary for the firefighters. |
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| Tennessee |
N/A |
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| Texas |
At age 55 with 15 years qualified service, a member is eligible for a monthly lifetime payment ranging from $25-$72. For each qualifying year a member stays in a pension system after the 15 years required for full payment, the member's payment increases 7 percent compounded annually. A member will be vested and be paid a reduced amount at age 55 with as little as five qualifying years in the system.
Contact: Texas Employee Retirement System. PO Box 12577 Austin, TX 78711. Phone: (512) 867-7711. Toll Free: (877) 275-4377. Fax: (512) 867-7438. |
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| Utah |
Volunteers are not eligible for the state retirement system. |
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| Vermont |
None. |
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| Virginia |
Volunteer firefighters may receive a pension from the Volunteer Firefighters' and Rescue Squad Workers' Service Award Fund. The amount of the monthly pension is dependent upon the amount the volunteer paid into the fund, the amount paid into the fund on his behalf and his number of years of creditable service. Retirement age is 60. |
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| Washington |
The State of Washington offers an agency-managed retirement system for volunteer firefighters. Minimal vesting period is 10 years of service and one payment. Maximum pension after 25 years of service and 25 payments is $300 per month if volunteer waits until age 65 to draw. There is a joint survivor benefit available. Pensions follow volunteers throughout the state to any participating department in the state.
Contact: Board for Volunteer Firefighters and Reserve Officers. Olympia Forum Building, 605 E 11th Avenue #112, PO Box 114, Olympia, WA 98507. Phone: (360) 753-7318. Toll Free: (877) 753-7318. Fax: (360) 586-1987. www.bvff.wa.gov. |
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| West Virginia |
None. |
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| Wisconsin |
Eligible participants are fully vested after 20 years of service and reach age 60 and partially vested after 10 years of service but less than 20 years. The state does match up to $250 contributed on behalf of a volunteer, and the $250 amount is adjusted annually to reflect changes in the Consumer Prince Index.
Contact: Wisconsin Department of Employee Trust Funds. PO Box 7931, Madison, WI 53707-7931. Phone: (608) 266-3285. Fax: (608) 267-4549. |
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| Wyoming |
Payments begin as early as age 60. The payment beginning date and the payment amount depend upon age, years of service, etc. Funding sources include the state and a percentage of insurance premium taxes, as well as a monthly volunteer contribution that in most cases comes from the department.
Contact: Volunteer Firemen's Pension Fund. Phone: (307) 777-6865. |
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