If the governing body of any municipality, fire protection district, or county improvement district, by resolution, determines that a fire department is in need of additional volunteer firefighters, a retired fire department member shall be eligible to serve as an active volunteer firefighter of such fire department. Any retired fire department member who, subsequent to retirement, serves as an active volunteer firefighter for a fire department pursuant to this section shall continue to receive pension benefits from the volunteer firefighter pension fund under this article during the period in which the person is an active volunteer firefighter of the fire department. During the period such person is receiving a pension and acting as an active volunteer firefighter pursuant to this section, such person shall not receive service credit for the purpose of increasing such pension.
Source: L. 97: Entire section added, p. 169, � 1, effective March 28. L. 2005: Entire section amended, p. 776, � 62, effective June 1.
31-30-1133. Qualification requirements - internal revenue code - definitions. (1) As used in this section, internal revenue code means the federal Internal Revenue Code of 1986, as amended.
(2) Any volunteer firefighter pension plan established by this part 11 to provide retirement benefits for volunteer firefighters shall satisfy the qualification requirements specified in section 401 of the internal revenue code, as applicable to governmental plans. In order to meet those requirements, such plans are subject to the following provisions, notwithstanding any other provision of this part 11:
(a) The board shall distribute the corpus and income of the pension plan to members and their beneficiaries in accordance with this part 11 and the rules adopted by the board.
(b) No part of the corpus or income of the pension plan may be used for or diverted to any purpose other than that of providing benefits to participants and their beneficiaries and defraying reasonable expenses of administering the pension plan, except for an assignment for child support debt pursuant to section 14-14-104, C.R.S., child support arrearages as requested as part of an enforcement action under article 5 of title 14, C.R.S., or child support arrearages that are the subject of enforcement services provided under section 26-13-106, C.R.S., and except for income assignments for child support purposes pursuant to section 14-14-111.5, C.R.S., and a writ of garnishment that is the result of a judgment taken for arrearages for child support or for child support debt.
(3) A board may adopt any provision for a plan that is necessary to comply with the internal revenue code.
Source: L. 98: Entire section added, p. 22, � 1, effective March 16. L. 2006: (2)(b) amended, p. 179, � 2, effective March 31. L. 2009: Entire section amended, (HB 09-1030), ch. 16, p. 87, � 1, effective August 5.
31-30-1134. Statewide accidental death and disability insurance policy - department of local affairs. (1) Beginning on July 1, 2004, the department of local affairs shall provide for and determine the cost of a statewide accidental death and disability insurance policy to cover all volunteer firefighters serving in volunteer or paid and volunteer fire departments, the insurance to be applicable only when serving as a volunteer firefighter. The policy shall be paid for as provided in section 31-30-1112 (2)(h)(II) from the proceeds of the tax imposed by section 10-3-209, C.R.S.
(2) The department of local affairs shall set the amount of coverage to be provided for each volunteer firefighter, take competitive bids for the policy from insurers, and make such rules as may be necessary to provide for the policy.
(3) The department of local affairs shall secure an accidental death and disability insurance policy that offers the best benefits available for the amount of moneys transferred to the department pursuant to section 31-30-1112 (2)(h)(II).
(4) The insurer shall have sole power to determine disability for volunteer firefighters under the policy provided by this section.
(5) The department of local affairs shall have the authority to contract with any entity for the purpose of complying with the requirements of this section.
Source: L. 2004: Entire section added, p. 1136, � 3, effective July 1.