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Firefighters' Unified Retirement System (FURS)

Montana Codes Annotated Title 19, chapters 2 & 13

The FURS is a multiple-employer, cost-sharing defined benefit plan established in 1981, and governed by Title 19, chapters 2 & 13, MCA. This system provides retirement benefits to firefighters employed by first and second-class cities and other cities that adopt the plan and to firefighters hired by the Montana Air National Guard on or after October 1, 2001. Benefits are established by state law and can only be amended by the Legislature. The FURS provides retirement, disability and death benefits to plan members and their beneficiaries. Benefits are based on eligibility, years of service and compensation. Member rights are vested after five years of service. A brief summary of eligibility and benefits follows:

FURS Summary of Benefits
Member's Compensation
  • Hired prior to July 1, 1981:
        Final monthly compensation (FMC)
  • Hired after July 1, 19881:
        Highest Average Compensation (HAC) for last consecutive 36 months
Years of Service required
and/or
Age eligible for benefit
  • 20 years regardless of age
  • Age 50 and 5 years of service
  • Hired before July 1, 1981: 10 years but less than 20 years
Vesting 5 years
Monthly Benefit Formula
  • Members not electing GABA and hired prior to July 1, 1981 are entitled to the greater of:
        2.5% of HAC per year of service, or
        i) 50% of FMC plus 2% of FMC for each year over 20;
        ii) 2% of FMC for each year of service (under 20).
  • Members hired on or after July 1, 1981 and those electing GABA:
        2.5% of HAC per year of service
Guaranteed Annual Benefit Adjustment (GABA) After the member has completed 12 full months of retirement, the member's benefit increases by a maximum of 3% each January, inclusive of all other adjustments to the member's benefit.
Minimum benefit adjustment (non-GABA) If hired before July 1, 1997 and member did not elect GABA, the monthly retirement, disability or survivor's benefit may not be less than ½ the compensation of a newly confirmed firefighter employed by the city that last employed the member (provided the member has at least ten years of service credit). If a benefit falls below that minimum, the benefit is increased and paid to the benefit recipient. If a member or retiree elected GABA, the minimum benefit is not available.

FURS Contribution Rates
Hire Date Member Employer State
Hired prior to 7/1/97 9.50% 14.36% 32.61%
Hired after 6/30/97 & all previous hires electing GABA 10.70%