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About the Plan

The International Association of Fire Fighters (IAFF) Medical Expense Reimbursement Plan (MERP) provides tax-advantaged reimbursements of medical expenses that fire fighters incur during retirement. The IAFF MERP is governed by fire fighter fiduciary trustees with advice from professional service providers. Since its inception in 1999, the Plan has grown to almost 15,000 active and retired fire fighter participants, disbursing over $7 million annually in benefit payments. Endorsed by the IAFF and open to any IAFF Local, the IAFF MERP is the retirement medical funding solution for fire fighters throughout the United States.

Forms & Documents

Get quick access to commonly used plan documents, forms, and reports.

MERP Overview

A short introduction to how the Plan is funded, member benefits during retirement, and more.


Your Local’s options for setting up contributions to the plan.


Learn about the Plan’s pooled investment fund and your individual account investment options.


Find answers to the most Frequently Asked Questions we receive about the Plan


Read what your fellow fire fighters say about the benefits, security, and returns the IAFF MERP provides to participating members.