95-O-13
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ORDINANCE NO. 95-0-13
AN ORDINANCE OF THE CITY COUNCIL OF EDGEWATER,
FLORIDA, AMENDING ORDINANCE NOS. 90-0-27 AND
94-0-11 REGARDING THE FIREFIGHTERS' PENSION
FUND; DECLARING THE FUND TO BE A LOCAL PLAN;
ESTABLISHING THE EFFECTIVE DATE OF THE FUND;
PROVIDING THAT THE PROVISIONS OF CHAPTER 175,
FLORIDA STATUTES, SHALL APPLY EXCEPT FOR THE
DEFINITION OF SALARY, THE REQUIRED VESTING
PERIOD AND THE PERCENTAGE OF A FIREFIGHTER'S
AVERAGE FINAL COMPENSATION APPLIED TO
DETERMINE THE MONTHLY RETIREMENT INCOME;
PROVIDING FOR FILING WITH THE DIVISION OF
RETIREMENT OF THE FLORIDA DEPARTMENT OF
MANAGEMENT SERVICES; PROVIDING FOR CONFLICTING
PROVISIONS, SEVERABILITY AND APPLICABILITY;
PROVIDING AN EFFECTIVE DATE AND FOR ADOPTION.
WHEREAS, the City Council of the City of Edgewater, Florida,
has made the following determinations:
1. On May 16, 1994, the City Council adopted Ordinance No.
94-0-11 amending Ordinance No. 90-0-27 which established the
Firefighters' Pension Fund effective July 2, 1990. Upon submittal
of the ordinance to the Division of Retirement Services, Staff was
advised of additional administrative requirements triggered by the
deviations from the provisions of Chapter 175, Florida Statutes,
contained in that ordinance.
2. It is necessary to amend Ordinance No. 94-0-11
accordingly.
NOW, THEREFORE, BE IT ENACTED by the People of the City of
Edgewater, Florida:
PART A.
AMENDMENT OF ORDINANCE NOS. 90-0-27 AND 94-0-11
Ordinance Nos. 94-0-11 and 90-0-27 are amended as follows:
Section 1. Declaring the Firefighters' Pension Fund to be a
Local Plan
Pursuant to the adoption of Ordinance No. 94-0-11 by the City
Council on May 16, 1994, the Firefighters' Pension Fund is hereby
declared to be a Local Plan.
Section 2. Amending the Effective Date of the Firefighters
Pension Fund
The effective date of the Firefighters' Pension Fund is hereby
changed from July 2, 1990, to November 13, 1989.
Struck through passages are deleted.
Underlined passages are added.
95-0-13
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Section 3. Incorporating the provisions of Chapter 175,
Florida Statutes, Except as Provided Herein
The provisions of Chapter 175, Florida Statutes, shall be
effective and constitute the Firefighters' Pension Plan except as
specifically set forth herein. Accordingly, Chapter 175, Florida
Statutes (1993) and the amendments provided for in Chapter 175,
Florida Statutes (1994) are attached hereto and incorporated by
reference as Exhibit A.
Section 4. Amending the Definition of Salary
For the purposes of this plan, the definition of salary set
forth in Section 175.032(7) is hereby revised to read as follows:
"Salary" means the total cash renumeration paid a firefighter for
services rendered. The City understands and acknowledges that it
has no authority to amend Chapter 175.
Section 5. Changing the Required Vesting Period
A five (5) year vesting period is hereby established as
opposed to the ten (10) year vesting period provided for in Chapter
175. In order to clarify the provisions of this plan, those
sections of Chapter 175 effected by this change are set forth below
as they are revised to read for the purposes of this plan. The
City understands and acknowledges that it has no authority to amend
Chapter 175.
Section 175.162 Requirements for retirement. - Any firefighter who
completes 5 or more years of creditable service as a firefighter
and attains age 55, or completes 25 years of creditable service as
a firefighter and attains age 52, and who for such minimum period
has been a member of the firefighters' pension trust fund is
eligible for normal retirement benefits.
Section 175.162(1) The normal retirement date of each firefighter
will be the first day of the month coincident with or next
following the date on which he has completed 5 or more years of
creditable service and attained age 55 or completed 25 years of
creditable service and attained age 52.
Struck through passages are deleted.
Underlined passages are added.
95-0-13
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Section 175.191 Disability retirement.-
(1) A firefighter having 5 or more continuous years of creditable
service and having contributed to the firefighters' pension trust
fund for 5 years or more may retire from the service of the
municipality or special fire control district under the plan if,
prior to his normal retirement date, he becomes totally and
permanently disabled as defined in subsection (2) by reason of any
cause other than a cause set out in subsection (3) on or after the
effective date of the plan.
(5) If after 5 years of service the disability is other than in the
line of duty, the firefighter's monthly benefit shall be the
accrued normal retirement benefit, but shall not be less than 25
percent of the average monthly salary at the time of disability.
Section 175.201 Death prior to retirement; refunds of
contributions; death benefits.- If a firefighter dies prior to
retirement but has at least 5 years of contributing service, his
beneficiary is entitled to the benefits otherwise payable to the
firefighter at early or normal retirement age.
Section 175.211
Separation from service; refunds.- If a
firefighter leaves the service of the municipality or special fire
control district before accumulating aggregate time of 5 years
toward retirement and before being eligible to retire under the
provisions of this chapter, he shall be entitled to a refund of all
of his contributions made to the firefighters' pension trust fund
after July 1, 1963, without interest, less any disability benefits
paid to him after July 1, 1963. If a firefighter who has been in
the service of the municipality or special fire control district
for at least 5 years and has contributed to the firefighters'
pension trust fund, such firefighter upon attaining the age of 50
years may retire at the actuarial equivalent amount of such
retirement income otherwise payable to him.
Section 6. Percentage of Firefighter's Average Final
Compensation Applied to Determine Monthly
Retirement Income
The percentage of a firefighter's average final compensation
Struck throuqh passages are deleted.
Underlined passages are added.
95-0-13
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applied to determine the monthly retirement ~ncome is hereby
established to be 2.5 as opposed to the 2 percent established in
Chapter 175. In order to clarify the provisions of this plan, the
section of Chapter 175 effected by this change is set forth below
as it is revised to read for the purposes of this plan. The City
understands and acknowledges that it has no authority to amend
Chapter 175.
Section 175.162 Requirements for retirement.-
(2)(a) The amount of monthly retirement income payable to a full-
time firefighter who retires on or after his normal retirement date
shall be an amount equal to the number of his years of credited
service multiplied by 2.5 percent of his average final compensation
as a full-time firefighter.
Section 7. Effectiveness of Remainder of Chapter 175, Florida
Statutes
All other provisions of Chapter 175, Florida Statutes, shall
remain in full force and effect.
Section 8. Filing with the Division of Retirement
Upon adoption, a copy of this Ordinance shall be filed with
the Division of Retirement of the Florida Department of Management
Services.
PART B.
CONFLICTING PROVISION.
All conflicting ordinances and resolutions, or parts thereof
in conflict with this ordinance, are hereby superseded by this
ordinance to the extent of such conflict.
PART C.
SEVERABILITY AND APPLICABILITY.
If any portion of this ordinance is for any reason held or
declared to be unconstitutional, inoperative, or void, such holding
shall not affect the remaining portions of this ordinance. If this
ordinance or any provisions thereof shall be held to be
inapplicable to any person, property, or circumstances, such
holding shall not affect its applicability to any other person,
property, or circumstance.
Struok through passages are deleted.
Underlined passages are added.
95-0-13
4
PART D. EFFECTIVE DATE.
This Ordinance shall take effect upon adoption.
PART E. ADOPTION.
After Motion by Councilman Hatfield and Second by Councilman
Mitchum, the vote on the first reading of this ordinance held on
September 18, 1995 was as follows:
Mayor Jack H. Hayman, Sr. AYE
Councilman Danny K. Hatfield AYE
Councilwoman Louise A. Martin AYE
Councilman Mike Hays ABSENT
Councilman David L. Mitchum AYE
After Motion by Councilman Hays and Second by Councilmlan
Hatfield, the vote on the second reading of this ordinance was as
follows:
Mayor Jack H. Hayman, Sr. AYE
Councilman Danny K. Hatfield AYE
Councilwoman Louise A. Martin AYE
Councilman Mike Hays AYE
Councilman David L. Mitchum AYE
PASSED AND DULY ADOPTED this 2nd day of October, 1995.
ATTEST:
r r,
- an'.-J.'
sworth
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CITY COUNCIL OF THE
CITY OF EDGEWATER, FLORIDA
By
APPROVED 30k FORM
AND O CTNES�S: (/
R ista A. Storey 9
City Attorney
Neagh passages are deleted.
Underlined passages are added.
95-0-13
5
F.S. 1993 F.S. 1993 MUNICIPAL FIREFIGHTERS' PENSION TRUST FUNDS Ch. 175
t the lands being
CHAPTER 175
out, and receiving
sale in such pro -
MUNICIPAL FIREFIGHTERS' PENSION TRUST FUNDS
naoe of such pro. 175.021
adjudicated, the
Legislative declaration.
175,361 Termination of plan and distribution of fund.
175.032
yen, however evi 175.041
Definitions.
FirefightersPension Trust Fund created;
175,371 Transfer to another state retirement system;
benefits payable.
rith those of the
applicability of provisions.
175381 Applicability of ch. 86-41.
ceing proceeded 175,051
Actuarial deficits not state obligation.
175.391 Costs; attorney's fees.
included as and 175.061
Board of trustees; members, terms of office,
175.401 Retiree health insurance subsidy.
..ding by the set- 175.071
Powers of board of trustees.
nt in the manner 175,081
Use of annuity or insurance policies.
175.021 Legislative declaration. —It is hereby
on defendants in 175,091
Creation and maintenance of fund.
declared by the Legislature that firefighters, as hereina4
175.101
State excise tax on property insurance premi-
ter defined, perform state and municipal functions; that
den the scope of
ums authorized; procedure.
it is their duty to extinguish fires, to protect life, and to
by this chapter, 175.111
Certified copy of ordinance or resolution filed;
protect property at their own risk and peril; that it is their
ens of equal dig-
insurance companies' annual report of Pre
duty to prevent conflagration and to continuously
,orally construed
175.121
miums; duplicate files; book of accounts.
Department of Revenue, Department of Insur-
instruct school personnel, public officials, and private
ance, and Division of Retirement to keep
citizens in the prevention of fires and firesafety; that they
protect both life and property from local emergencies as
175,122
accounts of deposits; disbursements.
Limitation of disbursement.
defined in's. 252.34(3); and that their activities are vital
175.131
Funds received by municipality or special fire
to the public safety. It is further declared that firefighters
control district; deposit in firefighters' pen
employed by special fire control districts serve under
the same circumstances and perform the same duties
175.141
sion trust fund.
Payment of excise tax credit on similar state
as firefighters employed by municipalities and should
excise or license tax.
therefore be entitled to the benefits available under this
175.151
Penalty for failure of insurers to comply with
chapter. Therefore, the Legislature declares that it is a
this act.
proper and legitimate state purpose to provide a uniform
175.1
Contributions.
retirement system for the benefit of firefighters as here
175.162
2
Requirements for retirement175
inafter defined and intends, in implementing the provi-
Optional forms of retirement income.
sions of s. 14, Art, x of the State Constitution as they
175.1A81 1
Beneficiaries.
relate to municipal and special district firefighters' en
175.191
Disability retirement.
son trust fund systems and plans, that such retirement
1
175.201
Death prior to retirement; refunds of contribu-
systems or plans be managed, administered, operated,
tiona; death benefits.
and funded in such manner as to maximize the rotec-
P
175.211
Separation from service; reiunds.
Lion of the firefighters' pension trust funtls. This chapter
175.221
Lump -sum payment of small retirement
hereby establishes mini mum standamsfor theoperation
income
and funding of municipal and special district firefighters'
175.231
Diseases of firefighters suffered in lineofduty;
pension trust fund systems and plans, hereinafter
presumption.
referred to as firefighters' pension trust funds.
175.241
Exemption from execution.
1x�o°�� ' Ch y_Ns. i. I. m. 79-sac, e.]. m. ea-ay. s. I. ee. ac-ar, s.
175,251
Employment records required to be kept by
'NO'°� aomiwea or mm e ea�,e ma for a reoce tog 252 Mir)to oyito
secretary of board of trustees.
z11ointoong oe`e.,"e'ed by the c,eetlon of o now eooeonu" nt by:,o. m av
175,261
Annual report to Division of Retirement, actu-
arial reports.
175.032 Definitions. —The following words and
175,291
Attorney for municipality or special fire control
phrases used in this chapter shall have the following
district to represent board of trustees upon
meanings, unless a different meaning is plainly required
request; option to employ independent
by the context:
counsel and other persons.
(1)(a) "Aggregate number of years of service" means
175,301
Depository for pension funds.
the total number of years, and fractional parts of years,
175.311
Municipalities, special fire control districts,
of service of any firefighter, omitting intervening years
and boards independent of each other
and fractional parts of years, when such firefighter may
175321
Application of as 175.101-175.121,
not be employed by the municipality or special fire con
175.131-175.151.
tool district. However, no firefighter will receive credit for
175.331
Rights of firemen under former law.
years or fractional parts of years of service for which he
175,333
Discrimination in benefit formula prohibited.
has withdrawn his contributions to the fund for those
175.341
Duties of Division of Retirement and Depart-
years or fractional parts of years of service, unless the
ment of Insurance; rulemaking authority;
firefighter repays into the fund the contributions he has
investments by the Insurance Commis-
withdrawn, with interest, within 90 days after his team
sinner and Treasurer.
ployment. Further, a firefighter may voluntarily leave his
175.351
Municipalities and special fire control districts
contributions in the fund for a period of 5 years after
having their own pension plans for fire-
leaving the employ of the fire department, pending the
fighters.
possibility of his being rehired by the same department
1239
Ch. 175 MUNICIPAL FIREFIGHTERS' PENSION TRUST FUNDS F S 1993 F.S. 1993
and remaining employed for a period of not less than 3
years, without losing credit for the time he has partici-
pated actively as a firefighter. If he does not remain
employed for a period of at least 3 years as a firefighter,
with the same department upon reemployment, within
5 years, his contributions shall be returned to him with-
out interest.
(b) In determining the aggregate number of years of
service of any firefighter, the time spent in the military
service of the Armed Forces of the United States, or the
United States Merchant Marine, while on official leave of
absence in the event of a national emergency, shall be
added to the years of actual service. However, credit for
such military service shall not exceed 5 years. Further,
to receive credit for such service'
1. The firefighter must return to his employment as
a firefighter of the municipality or special fire control dis-
trict within 1 year from the date of his release from such
active service; and
2. The firelighter must contribute into the fund the
same sum which he would have contributed if he had
remained a firefighter. Further, a request for credit for
such military service must be made by the firefighter
within 90 days after reentering the service of the fire
department from such leave of absence granted, or
such military service credit shall be forfeited forever.
(2)(a) "Average final compensation for a full-time
firefighter" means one -twelfth of the average annual
compensation of the 5 best years of the last 10 years of
creditable service prior to retirement, termination, or
death or the career average as a full-time firefighter
since July 1, 1953, whichever is greater. A year shall be
12 consecutive months.
(b) "Average final compensation for a volunteer fire-
fighter" means the average salary of the 10 best contrib-
uting years prior to change in status to a permanent full-
time firefighter or retirement as a volunteer firefighter or
the career average of a volunteer firefighter, since July
1, 1953, whichever is greater.
(3) "Division' means the Division of Retirement of the
Department of Management Services.
(4) "Enrolled actuary' means an actuary who is
enrolled under Subtitle C of Title III of the Employee
Retirement Income Security Act of 1974 and who is a
member of the Society of Actuaries or the American
Academy of Actuaries.
(5)(a) 'Firefighter" means any person employed
solely in a constituted fire department of any municipal
ity or special fire control district who is certified as a fire-
fighter as a condition of employment in accordance with
the provisions of o 633,35 and whose duty it is to extio
guish fires, to protect life, and to protect property. How-
ever, for purposes of this chapter only, 'firefighter' also
includes public safety officers who are responsible for
performing both police and fire services, who are certi
tied as police officers or firefighters, and who are certi
tied by their employers to the Insurance Commissioner
and Treasurer as participating in this chapter prior to
October 1, 1979. Effective October 1, 1979, public safety
officers who have not been certified as participating in
this chapter shall be considered police officers for retire
ment purposes and shall be eligible to participate in
chapter 185,
(b) 'Volunteer firefighter" means any person whose
name is carried on the active membership roll of a con-
stituted volunteer fire department or a combination of a
paid and volunteer fire department of any municipality
or special fire control district and whose duty it is to
extinguish fires, to protect life, and to protect property.
Compensation for services rendered by a volunteer fire-
fighter shall not disqualify him as a volunteer. A person
shall not be disqualified as a volunteer firefighter solely
because he has other gainful employment. Any person
who volunteers assistance at a fire but is not an active
member of a department described herein is not a volun-
teer firefighter within the meaning of this paragraph.
(6) 'Property insurance" means property insurance
as defined in s. 624.604 and covers real and personal
property within the corporate limits of any municipality,
or within the boundaries of any special fire control dis-
trict, within the state. "Multiple peril' means a combina-
tion or package policy which includes both property and
casualty coverage for a single premium.
(7) "Salary' means the fixed monthly compensation
paid a firefighter and where, as in the case of a volunteer
firefighter, compensation is derived from actual services
rendered salary shall be the total cash compensation
received yearly for such services, prorated on a monthly
basis.
(8) "Special fire control district" means a special dis-
trict, as defined in s. 189.403(1), established for the pur-
poses of extinguishing fires, protecting life, and protect-
ing property within the incorporated or unincorporated
portions of any county or combination of counties, or
within any combination of incorporated and unincorpo-
rated portions of any county or combination of counties.
The term does not include any dependent or independ-
ent special district, as defined in S. 189.403(2) and (3),
respectively, the employees of which are members of
the Florida Retirement System pursuant to s. 121.051(1)
or (2).
xl.mn. s. I Ch 63-24s z 1 11. 19-3ao. a t ch. M<t49. s. 1, m 31-irs, s.
2. ch. N,f. s. 13, ch. 93-141
175.041 Firefighters' Pension Trust Fund created;
applicability of provisions.
(1) There is hereby created a special fund to be
known as the "Firefighters' Pension Trust Fund,' exclo
sively for the purpose of this chapter, in each municipal-
ity and each special fire control district of this state here-
tofore or hereafter created which now has or which may
hereafter have a constituted fire department or an
authorized volunteer fire department, or any combina-
tion theireof, and which municipality or special fire con-
trol district does not presently have established by law,
special law, or local ordinance a similar fund.
(2) To qualify as a fire department or volunteer fire
department or combination thereof under the provisions
of this chapter, the department shall own and use sops
rains for the fighting of fires that is in compliance with
National Fire Protection Association Standards for Auto
motive Fire Apparatus.
(3) The provisions of this chapter shall apply only to
municipalities organized and established pursuant to
the laws of the state and to special fire control districts,
and said provisions shall not apply to the unincorporated
1240
F.S. 1993 ! F.S. 1993 MUNICIPAL FIREFIGHTERS' PENSION TRUST FUNDS Ch. 175
areas of any county or counties except with respect to
special fire control districts that include unincorporated
areas, nor shall the provisions hereof apply to any gov
ernmental entity whose employees participate in the
Florida Retirement System. Special fire control districts
that include, or consist exclusively of, unincorporated
areas of one or more counties may levy and impose the
tax and participate in the retirement programs enabled
by this chapter.
(4) No municipality shall establish more than one
retirement plan for public safety officers which is sup
ported in whole or in part by the distribution of premium
tax funds as provided by this chapter or chapter 185, nor
shall any municipality establish a retirement plan for
public safety officers which receives premium tax funds
from both this chapter and chapter 185,
Xbtoo s.1, cn a-2<9. S. L cn a he cs.23. In 79-W a L cn 79-3Ba.
5.1d Ch 93-193.
175.051 Actuarial deficits not state oblgation.—
Actuarial deficits, if any, arising under this act, shall not
be the obligation of the state.
Mlarory. s L cR M-249.
175.061 Board of trustees; members, terms of
office.
(1) In each municipality and in each special fire con-
trol district there is hereby created a board of trustees
of the firefighters' pension trust fund, which shall be
solely responsible for administering the trust fund, Effec-
tive October 1, 1986, and thereafter, the board of trust
sea shall consist of five members, two of whom, unless
otherwise prohibited by law, shall be legal residents of
the municipality or special fire control district, who shall
be appointed by the governing body of the municipality
or special fire control district, and two of whom shall be
full-time firefighters as defined in s. 175.032 who shall
be elected by a majority of the firefighters who are mem
bars of such plan. The fifth member shall be chosen by
a majority of the previous four members as provided for
herein, and such person's name shall be submitted to
the governing body of the municipality or special fire
control district. Upon receipt of the fifth persona name,
the governing body of the municipality or special fire
control district shall, as a ministerial duty, appoint such
person to the board of trustees as its fifth member. The
fifth member shall have the same rights as each of the
other four members appointed or elected as herein pro
vided and may succeed himself in office. Each resident
member shall serve as trustee for a period of 2 years,
unless sooner replaced by the governing body at whose
pleasure he shall serve, and may succeed himself as a
trustee. Each firefighter member shall serve as trustee
for a period of 2 years, unless he sooner leaves the
employment of the municipality or special fire control
district as a firefighter, whereupon his successor shall
be chosen in the same manner as an original appoint
ment. Each firefighter may succeed himself in office. The
board of trustees shall meet at least quarterly each year.
Each board of trustees shall be a legal entity with, in
addition to other powers and responsibilities contained
herein, the power to bring and defend lawsuits of every
kind, nature, and description.
(2) The trustees shall by a majority vote elect a chair-
man and a secretary. The secretary of the board shall
keep a complete minute book of the actions, proceed
ings, or hearings of the board. The trustees shall not
receive any compensation as such, but may receive
expenses and per diem as provided by law.
M M*q. S. L cn 6t-2aq s. 2 cn 91-15 5.3. cn. 86-4I. S. 15, Ch 93-193
175.071 Powers of board of trustees.—
(1) The board of trustees may:
(a) Invest and reinvest the assets of the firefighters'
pension trust fund in annuity and life insurance con-
tracts of life insurance companies in amounts sufficient
to provide, in whole or in part, the benefits to which all
of the participants in the firefighters' pension trust fund
shall be entitled under the provisions of this chapter and
pay the initial and subsequent premiums thereon.
(b) Invest and reinvest the assets of the firefighters'
pension trust fund in
1. Time or savings accounts of a national bank, a
state bank insured by the Federal Deposit Insurance
Corporation, or a savings, building and loan association
insured by the Federal Savings and Loan Insurance Cory
potation.
2. Obligations of the United States or obligations
guaranteed as to principal and interest by the Govern-
ment of the United States.
3. Bonds issued by the State of Israel.
4. Bonds, stocks, or other evidences of indebted-
ness issued or guaranteed by a corporation organized
under the laws of the United States, any state or orga-
nized territory of the United States, or the District of
Columbia, provided:
a. The corporation is listed on any one or more of
the recognized national stock exchanges and holds a
rating in one of the three highest classifications by a
major rating service; and
b. The board of trustees shall not invest more than
5 percent of its assets in the common stock or capital
stack of any one issuing company, nor shall the aggre-
gate investment in any one issuing company exceed 5
percent of the outstanding capital stack of that com-
pany or the aggregate of its investments under this sub-
paragraph at cost exceed 30 percent of the assets of the
fund.
This paragraph shall apply to all boards of trustees and
participants. However, in the event that a municipality or
special fire control district has a duly enacted pension
plan pursuant to, and in compliance with, s. 175,351,
and the trustees thereof desire to vary the investment
procedures herein, the trustees of such plan shall
request a variance of the investment procedures as out-
lined herein only through a municipal ordinance, special
act of the Legislature, or resolution by the governing
body of the special fire control district; where a special
act, or a municipality by ordinance adopted prior to
October 1, 1986, permits a greater than 30-percent
equity investment, such municipality shall not be
required to comply with the aggregate equity invest
ment provisions of this paragraph. Investments shall not
be made in any stocks, bonds, or other securities owned
or controlled by a government other than that of the
United Slates or the several states.
1241
Ch. 175 MUNICIPAL FIREFIGHTERS' PENSION TRUST FUNDS
F.5. 7993 F.S. 1993
(c) Issue drafts upon the firefighters' pension Inc
fund pursuant to this act and rules and regulations or
scribed by the board of trustees. All such drafts shall
consecutively numbered, be signed by the Chaimn
and secretary, and state upon their faces the purpo
for which the drafts are drawn. The treasurer or Capps
tory of each municipality or special fire control distri
shall retain such drafts when paid, as permanent bout
ers for disbursements made, and no money shall be of
erwise drawn from the fund.
(d) Convert into Cash any securities of the fund.
(a) Keep a complete record of all receipts and di
bursements and of the board's acts and proceeding
(2) Any and all acts and decisions shall be by at leas
three members of the board; however, no trustee she
take part in any action in connection with his own panic,
Cation in the fund, and no unfair discrimination shall b
shown to any individual firefighter participating in th
fund
(3) The board's action on all claims for retirement
under this act shall be final, provided, however, that th
rules and regulations of the board have been complied
with.
(4) The sole and exclusive administration of, and the
responsibilities for, the proper operation of the fire
fighters' pension trust fund and for making effective the
Provisions of this chapter are vested in the board of
trustees, however, nothing herein shall empower a
board of trustees to amend the provisions of a retire
ment plan without the approval of the municipality or
special fire control district. The board of trustees shall
keep m convenient form such data as shall be necessary
for an actuarial valuation of the firefighters' pension trust
fund and for checking the actual experience of the fund.
(5) At least once every3 years, the board of trustees
shall retain an independent consultant professionally
qualified to evaluate the performance of professional
money managers. The independent consultant shall
make recommendations to the board of trustees regard
ing the selection of money managers for the next invest-
ment term. These recommendations shall be considered
by the board of trustees at its next regularly scheduled
meeting. The date. time, place, and subject of this meet-
ing shall be advertised in a newspaper of general circu-
lation in the municipality or special fire control district,
as appropriate, at least 10 days prior to the date of the
hearing.
BIN169, rs. d, c9 66-0�s Za6, c6 93cf 93a-' '5 " Z cR xi c.3, 16.
175.081 Use of annuity or insurance Policies.
When the board of trustees purchases annuity or life
insurance contracts to provide all or any part of the ben-
efits as provided for by this act, the following principles
shall be observed'.
(1) Only those firefighters who have been members
of the firefighters' pension trust fund for 1 year or more
may participate in the insured plan.
(2) Individual policies shall be purchased only when
a group insurance plan is not feasible.
(3) Each application and policy shall designate the
firefighters' pension trust fund as owner of the policy,
(4) Policies shall be written on an annual premium
basis,
at (5) The type 0f policy shall be one which for the pro
-
e mium paid provides each individual with the maximum
be retirement benefit at his earliest statutory normal retire -
an ment age.
sa (6) Death benefit, it any, should not exceed'
i (a) One hundred times the estimated normal retire-
ment income, based on the assumption that the present
h- rate of compensation continues without change to non
h- mal retirement date, or
(b) Twice the annual rate of compensation as of the
date of termination of service, or
s (c) The single -sum value of the accrued deterred
s. retirement income (beginning at normal retirement date)
t at date of termination of service, whichever is greatest.
II (7) An insurance plan may provide that the assign-
ment of insurance contract to separating firefighters
a shall be at least equivalent to the return of the fire
fighters' fighters' contributions used to purchase the contract.
An assignment of contract discharges the municipality
or special fire control district, as appropriate, from all fur-
y Cher obligation to the participant under the plan even
though the cash value of such contract may be less than
the firefighters' Contributions.
(8) Provisions shall be made, either by issuance of
separate policies or otherwise, that the separating fire
fighter does not receive cash value and other benefits
under the policies assigned to him which exceed the
present value of his vested interest under the fire-
fighters' pension trust fund, inclusive of his contribution
to the plan; the contributions by the state shall not be
exhausted faster merely because the method of funding
adopted was through insurance companies.
(9) The firefighter shall have the right at any time to
give the board of trustees written instructions designat-
ing the primary and contingent beneficiaries to receive
death benefits Or proceeds and the method of settle-
ment of the death benefit or proceeds, or requesting a
change in the beneficiary designation or method of set-
tlement previously mad., subject to the terms of the pol-
icy or policies on his life. Upon receipt of such written
instructions, the board of trustees shall take necessary
steps to effectuate the designation or Change of Certain
ciary or settlement option.
HieWry. s.1. cR 63-2d9a.4 c�. 91-i6q, s. 1]. cn. 93-�93.
175.091 Creation and maintenance of funtl.—
(1) The firefighters' pension trust fund in each
municipality and in each special fire control district shall
be created and maintained in the following manner:
(a) By payment to the fund of the net proceeds of
the 1,85-percent e-cfSH or other similar tax which may
be imposed by the municipality or special fire control
district upon fire insurance companies, fire insurance
associations, or other property insurers on their gross
receipts on premiums from holders of policies, which
Policies cover real or personal property within the corpo-
rate limits of such municipality, in the case of a municipal
government, and within the legally defined jurisdiction
of the district, in the case of a special fire control district.
Whenever a municipality maintains a firefighters' pen-
sion trust fund under the provisions of this chapter but
is partially contained within the boundaries of a special
fire control district, that portion of the 1.85-percent
1242
F.S. 1993 MUNICIPAL FIREFIGHTERS' PENSION TRUST FUNDS Ch. 175
excise, license, or other similar tax which is collected for
insurance policies covering property within the jurisdic-
tion of both the municipality and the special fire control
district shall be given to the firefighterspension trust
fund of the fire service provider. Remaining revenues
collected pursuant to this chapter shall be distributed to
the municipality or special fire control district according
to the location of the insured property.
(b) By the payment to the fund of 5 percent of the
salary of each uniformed firefighter who is a member or
duly enrolled in the fire department of any municipality
or special fire control district, which 5 percent shall be
deducted by the municipality or special fire control dis
inch from the compensation due to the firefighter and
paid over to the board of trustees of the firefighters' pen-
sion trust fund wherein such firefighter is employed. A
firefighter participating in the old age survivors insur-
ance of the federal Social Security Law may limit his con
tribution to the firefighters' pension trust fund to 3 per-
cent of his annual compensation and receive reduced
benefits as set forth in ss. 175.191(5) and 175.211. No
firefighter shall have any right to the money so paid into
the fund except as provided in this chapter.
(c) By all tines and forfeitures imposed and collected
from any firefighter because of the violation of any rule
and regulation promulgated by the board of trustees.
(d) By mandatary payment by the municipality or
special fire control district of a sum equal to the normal
cost and the amount required to fund over a period of
40 years or on a 40-year basis, any actuarial deficiency
shown by a quinquennial actuarial valuation. The first
such actuarial valuation shall be conducted for the cal-
endar year ending December 31, 1967,
(a) By all gifts, bequests, and devises when donated
to the fund.
(f) By all accretions to the fund by way of interest
or dividends on bank deposits, or otherwise.
(g) By all other sources or income now or hereafter
authorized by law for the augmentation of such fire
fighters' pension trust fund.
(2) Under no circumstances may a municipality or
special fire control district reduce the member contribu-
tion to less than 1 percent of salary.
History. s 1,1h 63-249; s. 1, Ch 65-5@ a. 1 Ch 67-218, s. 5, cR 81-1re, s.
5, Ch. 86-41', s. Ie, I Ch- 193.
175.101 State excise tax on property insurance
premiums authorized; procedure. —Each municipality
or special fire control district in this state described and
classified in s. 175,041, having a lawfully established
firefighters' pension trust fund or municipal fund or spe-
cial fire control district fund providing pension benefits
to firefighters by whatever name known, may assess
and impose on every insurance company, corporation,
or other insurer now engaged in or carrying on, or who
shall hereinafter engage in or carry on, the business of
Property insurance as shown by the records of the
Department of Insurance an excise tax in addition to any
lawful license or excise tax now levied by each of the
municipalities or special fire control districts, respec-
tively, amounting to 1.85 percent of the grass amount of
receipts of premiums from policyholders on all premiums
collected on property insurance policies covering prop
arty within the corporate limits of such municipalities or
within the legally defined boundaries of special fire con
trol districts, respectively. Whenever the boundaries of
a special fire control district that has lawfully established
a firefighters' pension trust fund encompass a portion of
the corporate territory of a municipality that has also law-
fully established a firefighters' pension trust fund, that
portion of the tax receipts attributable to insurance poli-
cies covering property situated both within the munici-
pality and the special fire control district shall be given
to the fire service provider. The agent shall identify the
fire service provider on the property owner's application
for insurance. Remaining revenues collected pursuant
to this chapter shall be distributed to the municipality or
special fire control district according to the location of
the insured property. In the case of multiple peril policies
with a single premium for both the property and casualty
coverages in such policies, 70 percent of such premium
shall be used as the basis for the 1.85-percent lax. This
excise tax shall be payable annually on March 1 of each
year after the passage of an ordinance, in the case of
a municipality, or resolution, in the case of a special fire
control district, assessing and imposing the tax author-
ized by this section. Installments of taxes shall be paid
according to the provision of s. 624,5092(2)(a),(b), and
(c).
HI.M. s. 1. Ch 63-N9; s. 2. Ch. 67-21BI ss. 13, 35, Ch 60-1061 S. 6, Ch.
81-10I s.1 oh. B 41 s. is m.81-% s.. Ch his -ay, 1.10 on B 16A i. 19.
Ch W-193
175.111 Certified copy of ordinance or resolution
filed; insurance companies' annual report of premi-
ums; duplicate files; book of accounts. —Whenever any
municipality passes an ordinance, or whenever any spe-
cial fire control district passes a resolution, assessing
and imposing the taxes authorized ins. 175.101, a certi-
fied copy of such ordinance or resolution shall be depos-
ited with the division and thereafter every insurance
company, association, corporation, or other insurer car-
rying on the business of property insurance on real or
personal property, on or before the succeeding March
1 after date of the passage of the ordinance or resolu-
tion, shall report fully in writing and under oath to the
division and the Department of Revenue a lust and true
account of all premiums by such insurer received for
property insurance policies covering or insuring any real
or personal property located within the corporate limits
of each such municipality or special fire control district
during the period of time elapsing between the date of
the passage of the ordinance or resolution and the suc-
ceeding March 1. The report shall include the code des
ignation as prescribed by the insurance commission for
each piece of insured property, real or personal, located
within the corporate limits of each municipality and
within the legally defined boundaries of each special fire
control district. The aforesaid insurer shall annually
thereafter, on March 1, file with the division and the
Department of Revenue a similar report covering the
preceding year's premium receipts, and every such
insurer at the same time of making such reports shall
pay to the Department of Revenue the amount of the tax
hereinbefore mentioned. Every insurer engaged in carry-
ing on such insurance business in the state shall keep
accurate books of accounts of all such business done
1243
Ch. 175 MUNICIPAL FIREFIGHTERS' PENSION TRUST FUNDS F.S. 1993 F.S. 1993
by it within the corporate limits of each such municipality
and within the legally defined boundaries of each such
special fire control district, and in such manner as to be
able to comply with the provisions of this chapter, Based
on the insurers' reports of premium receipts, the division
shall prepare a consolidated premium report and shall
furnish to any municipality or special fire control district
requesting the same a copy of the relevant section of
that report.
Xlemry. c. 1, Ch 69-2Cx5,. 12, 13. re Ch.. 1W, s. 1, Ch. 75-24015.M Ch.
91193.
175.121 Department of Revenue, Department of
Insurance, and Division of Retirement to keep
accounts of deposits; disbursements.—
(1) The Department of Revenue shall keep a sepa-
rate account of all moneys collected for each municipal-
ity and each special fire control district under the provi-
sions of this chapter. All moneys so collected must be
transferred to the Insurance Commissioner and Treas
mer, who, after deducting the necessary expenses
incurred by the Department of Insurance in carrying out
the provisions of this act, shall transfer the moneys into
the Insurance Commissioner's Regulatory Trust Fund
and shall be separately accounted for by the Depart
ment of Insurance. The moneys budgeted as necessary
to pay the expenses of the division for the daily over
Sight and monitoring of the firefighters' pension plans
under this chapter and for the oversight and actuarial
reviews conducted under part VII of chapter 112 are
annually appropriated from the moneys collected for
each municipality or special fire control district.
(2) The Comptroller shall, on or before June 1 of
each year, and at such other times as authorized by the
division and requested by the Treasurer, draw his war-
rants on the full net amount of money then on deposit
pursuant to this chapter in the Insurance Commission
er's Regulatory Trust Fund, specifying the municipalities
and special fire control districts to which the moneys
must be paid and the net amount collected for and to
be paid to each municipality or special fire control dis-
trict, respectively, subject to the limitation on disburse
ment under s. 175,122, The sum payable to each munici-
pality or special fire control district is appropriated annu
ally out of the Insurance Commissioner's Regulatory
Trust Fund. The warrants of the Comptroller shall be
payable to the respective municipalities and special fire
control districts entitled to receive them and shall be
remitted annually by the Department of Insurance to the
respective municipalities and special fire control dis-
tricts. In order for a municipality or special fire control
district and its pension fund to participate in the distnbu-
son of premium tax moneys untler this chapter, all the
provisions shall be complied with annually.
(3)(a) All moneys not distributed to municipalities
and special fire control districts under this section as a
result of the limitation on disbursement contained in s.
175.122, or as a result of any municipality or special fire
control district not having qualified in any given year, or
Portion thereof, shall be transferred to the Firefighters'
Supplemental Compensation Trust Fund administered
by the Department of Revenue, as provided in s.
633.382.
(b)1. Moneys transferred under paragraph (a) but
not needed to support the supplemental compensation
Program in a given year shall be redistributed pro rate
to those participating municipalities and special fire con-
trol districts that transfer any portion of their funds to
support the supplemental compensation program in that
year. Such additional moneys shall be used to cover or
offset costs of the retirement plan,
2. To assist the Department of Revenue, the divi-
sion shall identify those municipalities and special fire
control districts that are eligible for redistribution as pro-
vided in s. 633.382(4)(c)2., by listing the municipalities
and special fire control tlistricts from which funds were
transferred under paragraph (a) and specifying the
amount transferred by each.
Xlarory. s. I, Ch W-219, ss. 1331.11631% s 1, Ch 24_SW s 3,Ch 65-61
s. r, Ch. 41 5 21. Ch. W-10
175.122 Limitation of disbursement. —Any munici-
pality or special fire control district participating in the
firefighters' pension trust fund pursuant to the provi
sions of this chapter shall be limited to receiving any
moneys from such fund in excess of that produced by
one-half of the excise tax, as provided for in s. 175.101;
however, any such municipality or special fire control
district receiving less than 6 percent of its fire depart-
ment payroll from such fund shall be entitled to receive
from such fund the amount determined under s.
175.121, in excess of one-half of the excise tax, not to
exceed 6 percent of its fire department payroll.
Nbtory. s. I, Ch. 67-29; s. 7, Ch. 61-ar s. 22 Oh. 83-19,.
175.131 Funds received by municipality or special
lire control district; deposit in firefighters' pension
trust fund.—AII state and other funds received by any
municipality or special fire control district under the pro-
visions of this chapter shall be deposited by such munio
pality or special fire control district immediately, and
under no circumstances more than 5 days after receipt,
with the board of trustees. Employee contributions, how-
ever, which are withheld by the employer on behalf of
an employee member shall be deposited with the board
of trustees of the firefighters' pension trust fund at least
monthly.
Hi s. 1, Ch 63-249, 5.8. Ch 81-10h s. 8, Ch W-41 5. 23, Ch Ss-193.
175.141 Payment of excise tax credit on similar
state excise or license tax. —The tax herein authorized
to be imposed by each municipality and each special fire
control district shall in nowise be in addition to any sm i-
lar state excise or license tax imposegby part IV of chap-
ter 624. but the payer of the tax hereby authorized shall
receive credit therefor on his said state excise or license
tax and the balance of said state excise or license tax
shall be paid to the Insurance Commissioner and Treas-
urer as is now Provided by law.
M..1 c. L Ch. 63-2491 s. 9, " B ,4 s, 24. Ch. i"Is,
175.151 Penalty for failure of insurers to comply
with this att—Should any insurance company, corpora-
tion or other insurer fail to comply with the provisions of
this act, on or before March 1 of each year as herein pro
vided, the certificate of authority issued to said insur-
ance company, corporation or other insurer to transact
business in this state may be canceled and revoked by
1244
F.S. 1993 j F.S. 1993 MUNICIPAL FIREFIGHTERS' PENSION TRUST FUNDS Ch. 175
the Department of Insurance, and ills unlawful for any
such insurance company, corporation, or other insurer
to transact business thereafter in this state unless such
insurance company, corporation, or other insurer shall
be granted a new certificate of authority to transact any
business in this state, in compliance with provisions of
law authorizing such certificate of authority to be issued.
.Sh s. L c,. 553 u. o 13, 31. cifhe as
175.152 Contributions. —Except as provided in s.
175.01 the municipal or special fire control dis-
trict officer or board paying salaries to firefighters enti-
tled to the benefit of this chapter shall deduct 5 percent
from each installment of salary of each firefighter so long
as such firefighter shall hold office or be employed. The
amount so deducted shall be deposited as provided in
S. 175,301. Under no circumstances may a municipality
or special fire control district reduce the member contri-
bution to less than 1 percent of salary.
HKlory. sloc,.&i-m, s. 11 cn. 91193
175.162 Requirements for retirement. —Any fire-
fighter who completes 10 or more years of creditable
service as a firefighter and attains age 55, or completes
25 years of creditable service as a firefighter and attains
age 52, and who for such minimum period has been a
member of the firefighters' pension trust fund is eligible
for normal retirement benefits. Normal retirement under
the plan is retirement from the service of the municipality
or special fire control district on or after the normal retire-
ment dale. In such event, payment of retirement income
will be governed by the following provisions of this sec
tion:
(1) The normal retirement date of each firefighter will
be the first day of the month coincident with or next fol-
lowing the date on which he has completed 10 or more
years of creditable service and attained age 55 or com-
pleted 25 years of creditable service and attained age
52.
(2)(a) The amount of monthly retirement income
payable to a full-time firefighter who retires on or after
his normal retirement date shall be an amount equal to
the number of his years of credited service multiplied by
2 percent of his average final compensation as a full-
time firefighter. The retirement income shall be reduced
for moneys received under the disability provisions of
this chapter. However, if current state contributions pur-
suant to this chapter are not adequate to fund the each
tional benefits to meet the minimum requirements in this
chapter, only such incremental increases shall be
required as state moneys are adequate to provide. Such
increments shall be provided as state moneys become
available.
(b) The amount of monthly retirement income pay-
able to a volunteer firefighter who retires on or after his
normal retirement date shall be an amount equal to the
number of his years of credited service multiplied by 2
percent of his average final compensation as a volunteer
firefighter. If the firefighter has been contributing only 3
percent of his salary, his monthly retirement income
shall be an amount equal to the number of his years of
credited service multiplied by 1.2 percent of his average
final compensation.
(3) The monthly retirement income payable in the
event of normal retirement will be payable on the first
day of each month. The first payment will be made on
the firefighter's normal retirement date, or on the first
day of the month coincident with or next following his
actual retirement, if later, and the last payment will be
the payment due next preceding the firefighter'a death,
except that, in the event the firefighter dies after his
retirement but before he has received retirement bene-
fits for a period of 10 years, the same monthly benefit
will be paid to the beneficiary (or bepeficiaries) as desig-
nated by the firefighter for the balance of such 10-year
period. If a firefighter continues in the service of the
municipality or special fire control district beyond his
normal retirement date and dies prior to his date of
actual retirement, without an option made pursuant to
s. 175.171 being in effect, monthly retirement income
payments will be made for a period of 10 years to a ben
eflciary (or beneficiaries) designated by the firefighter as
if the firefighter had retired on the date on which his
death occurred.
(4) Early retirement under the plan is retirement from
the service of the municipality or special fire control dis-
trict, with the consent of the municipality or special fire
control district, as of the first day of any calendar month
which is prior to the firefighter's normal retirement date
but subsequent to the date as of which he has both
attained the age of 50 years and has been a member of
this fund for 10 continuous years. In the event of early
retirement, payment of retirement income shall be gov-
erned as follows: the monthly amount of retirement
income payable to a firefighter who retires prior to his
normal retirement date shall be in the amount computed
as described in subsection (2), taking into account his
credited service to his date of actual retirement and his
final monthly compensation as of such date, such
amount of retirement income to be actuarially reduced
to take into account the firefighter's younger age and
the earlier commencement of retirement income bone
fits. The amount of monthly income payable in the event
of early retirement will be paid in the same manner as
in subsection (3). In no event shall the early retirement
reduction exceed 3 percent for each year by which the
member's age at retirement preceded the member's
normal retirement age.
Hah"' s.1, cn. M-249. s 1. rn 10-123.:. s cn81-169. s. u. rn si x.
26 ch. 93-193
175.171 Optional forms of retirement mcome.—
(1) In lieu of the amount and form of retirement
income payable in the event of normal or early retire-
ment as specified in s. 175.162. a firefighter, upon wrn
ten request to the board of trustees and submission of
evidence of good health (except that such evidence will
not be required if such request is made at least 3 years
prior to the date of commencement of retirement income
or if such request is made within 6 months
subject following
ooing the
effective date of the plan, if later), an
approval of the board of trustees. may elect to receive
a retirement income or benefit of equivalent actuarial
value payable in accordance with one of the following
options.
(a) A retirement income of larger monthly amount,
payable to the firefighter for his lifetime only.
1245
Cli. 175 MUNICIPAL FIREFIGHTERS' PENSION TRUST FUNDS
F.S. 1993
(b) A retirement income of a modified monthly to) If bath the retired firefighter and the beneficiary
amount, payable to the firefighter during the joint life-
time of the firefighter and a dependent joint pensioner
(or beneficiaries) designated by him die before the full
payment has been effected under any option providing
designated by the firefighter, and following the death of for payments for a
either of them, 100 percent, W/3 percent, or 50 percent
of such monthly amounts payable to the
period certain and life thereafter,
made pursuant to the provisions of paragraph (1)(c), the
survivor for the board of trustees may, in its discretion, direct that the
lifetime of the survivor.
(c) Such other amount and form of retirement
commuted value of the remaining payments be paid in
pay-
ments or benefits as, in the opinion of the board of trust
ass, will best meet the circumstances the
a lump sum and in accordance with s. 175,181.
(d) If a firefighter continues beyond his normal retire -
of retiring fire-
fighter.
ment date pursuant to the provisions of s. 175.162(1)
7. The firefighter upon electing any option this
and dies prior to his actual retirement and while an
section will designate the joint pensioner or benefficiary
(or beneficiaries) to receive the benefit,
option made pursuant to the provisions of this section
ismIn effect, monthly retirement income payments will be
if any, payable
under the plan in the event of his death, and e
have
ade, or a retirement benefit will be Said, under the
the power to change such designation from time to time
option to a beneficiary (or be
oneficiaries) designated by
,will
but any such change shall be deemed a new election
the firefighter in the amount or amounts computed as if
and will be subject to approval by the board of trustees.
the firefighter had retired under the option on the date
Such designation will name a joint pensioner or one or
on which his death occurred.
more primary beneficiaries where applicable. If a fire
(3) No firefighter may make any change in his retire -
fighter has elected an option with a joint pensioner or
ment option after the date of cashing or depositing his
beneficiary and his retirement income benefits have
first retirement check
commenced, he may thereafter change his designated
V :. 1. 0 sss-�� s. �o. cn. sr-ise, ,. u. mes-n
joint pensioner or beneficiary, but only if the board of
trustees consents to such change and if the
175.181 Beneficiaries.
joint pen
sioner last previously designated by him is alive when he
(1) Each firelighter may, on a form provided for that
files with the board of trustees his request for such
change.
purpose, signed and filed with the board of trustees,
designate a beneficiary (or beneficiaries) to receive
2. The consent of a firefighter's joint pensioner
the
benefit, if any, which may be payable in the event of his
or
beneficiary to any such change shall not be required,
death; and each designation may be revoked by such
firefighter
3. The board of trustees may request such
by signing and filing with the board of trustees
evi-
dence of the good health of the joint pensioner that is
a new designation -of -beneficiary form.
being removed as it may require and the amount of the
(2) If a deceased firefighter fails to name a beret!
retirement income payable to the firefighter upon desig
nation of a new joint pensioner shall be
Clary in the manner prescribed in subsection (1), or if the
beneficiary (or beneficiaries) named by a deceased fire -
actuarially rede-
termined taking into account the age and sex of the for
fighter predecease the firefighter, the death benefit, if
met joint pensioner, the new joint pensioner, and the fire
any, which may be payable under the plan with respect
fighter. Each such designation will be made in writing on
a form prepared by the board of trustees
to such deceased firefighter may be paid, in the discre-
Lion of the board of trustees, either to:
and on comple-
tion will be filed with the board of trustees. In the event
(a) The wife or dependent children of the firefighter;
that no designated beneficiary survives the firefighter,
such benefits as are payable in the event of the death
o
(b) The dependent living parents of the firefighter.
of the firefighter subsequent to his retirement shall be
ei.m,r. .. y.n.-zas, ,. n. m. ei-ass.
paid as provided in s. 175.181,
(2) Retirement income payments shall be
175.191 Disability retirement.—
(1) A
made
under the option elected in accordance with the provi-
firefighter having 10 or more continuous years
of credited service and having contributed to
sions of this section and shall be subject to the following
limitations:
the fire -
fighters' pension trust fund for 10 years or more may
(a) If a firefighter dies prior to his normal retirement
date or early retirement data whichever first
retire from the service of the municipality, or special fire
control district under the plan if, prior to his normal retire
occurs, no
retirement benefit will be payable under the option to
ment date, he becomes totally and permanently dis-
ly
abled as defined in subsection
any person, but the benefits, if any, will be determined
under s. 175.20E
(2) by reason any
cause other than a cause set out in subsection (3) on or
(b) If the designated beneficiary beneficiaries) or
the effective date of the plan. Such retirement shall
herein be referred to as'disability retirement' The
joint pensioner dies before the firefigighfer's retirement
under the plan, the option elected will be
proviafter
-
sions for disability other than line -of -duty disability shall
canceled auto
matically and a retirement income of the normal form
not apply to a member who has reached early or normal
retirement
and amount will be payable to the firefighter upon his
retirement as if the election had not been
age.
(2) A firefighter will be considered totally disabled if,
made, unless
a new election is made in accordance with the orovi
in the opinion of the board of trustees, he is wholly Are-
vented from
sions of this section or a new beneficiary is designated
by the firefighter prior to his retirement
rendering useful and efficient service as a
firefighter; and a firefighter will be Considered perma-
and within 90
days after the death of the beneficiary,
nently disabled it, in the opinion of the board of trustees,
he is likely to remain so disabled
continuously and per-
1246
F.S. 1993 i F.S. 1993 MUNICIPAL FIREFIGHTERS' PENSION TRUST FUNDS Ch. 175
manently from a cause other than is specified in subsea
tion (3).
(3) A firefighter will not be entitled to receive any dis-
ability retirement income if the disability is a result of.
(a) Excessive and habitual use by the firefighter of
drugs, intoxicants, or narcotics;
(b) Injury or disease sustained by the firefighter
while willfully and illegally participating in fights, riots, or
civil insurrections or while committing a crime;
(c) Injury or disease sustained by the firefighter
while serving in any armed forces; or
(d) Injury or disease sustained by the firefighter after
his employment has terminated,
(4) No firefighter shall be permitted to retire under
the provisions of this section until he is examined by a
duly qualified physician or surgeon, to be selected by
the board of trustees for that purpose, and is found to
be disabled in the degree and in the manner specified
in this section. Any firefighter retiring under this section
shall be examined periodically by a duly qualified physi-
cian or surgeon or board of physicians and surgeons, to
be selected by the board of trustees for that purpose,
to determine if such disability has ceased to exist.
(5) The benefits payable to a firefighter who retires
from the service of a municipality or special fire control
district due to total and permanent disability as a direct
result of a disability commencing prior to his normal
retirement date is the monthly income payable for 10
years certain and life for which, if the firefighter's disabih
ity occurred in the line of duty, his monthly benefit shall
be the accrued retirement benefit, but shall not be less
than 42 percent of his average monthly salary at the time
of disability, if after 10 years of service the disability is
other than in the line of duty, the firefighter's monthly
benefit shall be the accrued normal retirement benefit,
but shall not be less than 25 percent of his average
monthly salary at the time of disability.
(6) The monthly retirement income to which a fire-
fighter is entitled in the event of his disability retirement
shall be payable on the first day of the first month after
the board of trustees determines such entitlement. How-
ever, the monthly retirement income shall be payable as
of the date the board determines such entitlement, and
any portion due for a partial month shall be paid together
with the first payment. The last payment will be, if the
firefighter recovers from the disability prior to his normal
retirement date, the payment due next preceding the
date of such recovery or, if the firefighter dies without
recovering from his disability, the payment due next pre-
ceding his death or the 120th monthly payment, which
ever is later. Any monthly retirement income payments
due after the death of a disabled firefighter shall be paid
to the firefighter's designated beneficiary (or beneficia-
ries) as provided in as. 175,181 and 175.201,
(7) If the board of trustees finds that a firefighter who
is receiving a disability retirement income is, at any time
prior to his normal retirement date, no longer disabled,
as provided herein, the board of trustees shall direct that
the disability retirement income be discontinued. 'Re
covery from disability' as used herein means the ability
of the firefighter to render useful and efficient service as
a firefighter.
(8) If the firefighter recovers from disability and reen-
ters the service as a firefighter, his service will be
deemed to have been continuous, but the period begin-
ning with the first month for which he received a disabil-
ity retirement income payment and ending with the date
he reentered the service will not be considered as cred
filed service for the purpose of this plan.
Nialay. s 1, Ch 63-249, s.3, Ch 65�53-. s.2, Ch 70.I2 s. 12, Ch. 81-163, s.
13, ch. Ri-u s. 27. Ch. 93-lia
175.201 Death prior to retirement; refunds of contri-
butii death benefits. —If a firefighter dies before
being dligible to retire under the provisions of this act,
the heirs, legatees, beneficiaries, or personal represent-
atives of such deceased firefighter shall be entitled to a
refund of 100 percent, without interest, of the contribu
III made to the firefighterspension trust fund by such
deceased firefighter or, in the event an annuity or life
insurance contract has been purchased by the board of
trustees on such firefighter, then to the death benefits
available under such life insurance or annuity contract
subject to the limitations on such death benefits set forth
in s. 175.081, whichever amount is greater. If a firefighter
dies prior to retirement but has at least 10 years of can
tribuling service, his beneficiary is entitled to the bene-
fits otherwise payable to the firefighter at early or normal
retirement age. In the event that the death benefit paid
by a life insurance company exceeds the limit set forth
in s. 175.081, the excess of the death benefit over the
limit shall be paid to the firefighters' pension trust fund.
However, the benefits as provided in s. 112.191 shall not
be included as death or retirement benefits under the
provisions of chapter 86-41, Laws of Florida.
Nlslory. 8.1. Ch at-249', s. 13, Ch. 31-1%s. 14. Ch B I, s.5, Ch a uah
s. M, Ch 33-1 W
175.211 Separation from service; refunds. It afire
fighter leaves the service of the municipality or special
fire control district before accumulating aggregate time
of 10 years toward retirement and before being eligible
to retire under the provisions of this chapter, he shall be
entitled to a refund of all of his contributions made to the
firefighters' pension trust fund after July 1, 1963, without
interest, less any disability benefits paid to him after July
1, 1963, If a firefighter who has been in the service of the
municipality or special fire control district for at least 10
years and has contributed to the firefighters' pension
trust fund for at least 10 years elects to leave his
accrued contributions in the firefighters' pension trust
fund, such firefighter upon attaining the age of 50 years
may retire at the actuarial equivalent of the amount of
such retirement income otherwise payable to him.
Ii iwy. s. 1, ch. (di s. oh ch 81-1a4 s. 29, ch. 93-193.
175.221 Lump -sum payment of small retirement
income. —Notwithstanding any provisions of the plan to
the contrary, if the monthly retirement income payable
to any person entitled to benefits hereunder is less than
$30, or if the single -sum value of the accrued retirement
income is less than $750, as of the date of retirement or
termination of service, whichever is applicable, the
board of trustees, in the exercise of its discretion, may
specify that the actuarial equivalent of such retirement
income be paid in a lump sum.
ei.M. s. 1,Ch W-249.
1247
Ch. 175 MUNICIPAL FIREFIGHTERS' PENSION TRUST FUNDS F S 1993
175.231 Diseases of firefighters suffered in line of
duty; presumption. —Any condition or impairment of
health of a firefighter caused by tuberculosis, hyperten-
sion, or heart disease resulting in total or partial disability
or death shall be presumed to have been accidental and
suffered in the line of duty unless the contrary is shown
by competent evidence, provided, such firefighter shall
have successfully passed a physical examination before
entering into such service, which examination failed to
reveal any evidence of such condition. This section shall
be applicable to all firefighters employed in Florida only
with reference to pension and retirement benefits under
this chapter.
NITory. 5 1, crv. 6}249, a 11 c1. 81-1.
175.241 Exemption from execution. —The pen
sions, annuities, or other benefits accrued or accruing
to any person under the provisions of this act and the
accumulated contributions and the cash securities in
the funds created under this act are hereby exempted
from any state, county, or municipal tax and shall not be
subject to execution or attachment or to any legal proc-
ess whatsoever, and shall be unassignable.
Nigory. a. 1,1h 63-249.
175.251 Employment records required to be kept
by secretary of board of trustees. —The secretary of
the board of trustees shall keep a record of all persons
receiving retirement payments under the provisions of
this chapter, in which shall be noted the time when the
pension is allowed and when the pension shall cease to
be paid. In this record, the secretary shall keep a list of
all firefighters employed by the municipality or special
fire control district. The record shall be kept in such an
ner as to show the name, address, and time of employ
ment of such firefighters and when they cease to be
employed by the municipality or special fire control dis-
trict.
th.C., s. 1," P-249. a. I6, ch. 81-1EBa..b. cM1. M-1.
175.261 Annual report to Division of Retirement;
actuarial reports.—
(1) Each year, by February 1, the chairman or secre-
tary of the board of trustees of each firefighterspension
trust fund shall file a report with the division which con-
tains:
(a) A statement of whether in fact the municipality
or special fire control district is within the provisions of
s. 175,041.
(b) An independent audit by a certified public
accountant if the fund has $100,000 or more in assets,
or a certified statement of accounting if the fund has less
than $100,000 or more in assets, for the most recent fis-
cal year of the municipality or special fire control district,
showing a detailed listing of assets and methods used
to value them and a statement of all income and dis-
bursements during the year. Such income and disburse-
ments shall be reconciled with the assets at the begin-
ning of and end of the year.
(c) A statistical exhibit showing the total number of
firefighters on the force, the number included in the
retirement plan and the number ineligible, classified
according to the reason for their being ineligible, and the
number of disabled firefighters and retired firefighters
and their beneficiaries receiving pension payments and
the amounts of annual retirement income or pension
payments being received by them,
(d) A statement of the amount the municipality or
special fire control district, or other income source, has
contributed to the retirement fund for the most recent
fiscal year and the amount the municipality or special fire
control district will contribute to the retirement fund dur-
ing its current fiscal year,
(a) it any benefits are insured with a commercial
Insurance company, the report should include a state
ment of the relationship of the insured benefits to the
benefits provided by this chapter as well as the name
of the insurer and information about the basis of pre-
mium rates, mortality table, interest rates, and method
used in valuing retirement benefits.
(2) By February 1 of each triennial year, beginning
with February 1, 1986, and at least every 3 years cam
mencing from the last actuarial report of the plan or sys-
tem or from February 1, 1987. If no actuarial report has
been issued within the 3-year period prior to February
1, 1986, the chairman of each firefighters' pension trust
fund shall report to the division such data that it needs
to complete an actuarial valuation of each fund. The
forms for each municipality and special fire control dis-
trict shall be supplied by the division. The expense of
this actuarial valuation shall be borne by the firefighters'
pension trust fund established by ss. 175.041 and
175, 121,
Nlabry.a. I,Ch M-249 5 4,Ch 65-6g, sa. 13 35, cry 69-1. a.
81-1. a. 5, cR M-41: s. 11, ch, 8]-193. I]. crv.
69
175.291 Attorney for municipality or special fire
control district to represent board of trustees upon
request; option to employ independent counsel and
other persons. —The attorney of each municipality or
special fire control district shall give advice to the board
of trustees in all matters pertaining to its duties in the
administration of the firefighters' pension trust fund
whenever requested and he shall represent and defend
the board as its attorney in all suits and actions at law
or in equity that may be brought against it and bring all
suits and actions in its behalf that may be required or
determined upon by the board, However, if the board of
trustees so elects, it may employ independent legal
counsel at the pension fund expense for the purposes
contained herein, together with such other professional,
technical, or other advisers as the board deems necei
sary. This section shall specifically apply to all funds
receiving state moneys pursuant to this chapter.
xl.rop. a 1, Ch .-249, a. Ia rn I,-,. a. 1a Ch hi a.. m. 9a-1.
175.301 Depository for pension funtls.—All funds
and securities of the firefighters' pension trust fund may
be deposited by the board of trustees with the treasurer
of the municipality or special fire control district, acting
in a ministerial capacity only, who shall be liable in the
same manner and to the same extent as he is liable for
the safekeeping of funds for the municipality or special
fire control district, However, any funds and securities
so deposited with the treasurer of the municipality or
special fire control district shall be kept in a separate
fund by the treasurer or clearly identified as such funds
and securities of the firefighters' pension trust fund. In
1248
F.S. 1993 F.S. 1993 MUNICIPAL FIREFIGHTERS' PENSION TRUST FUNDS Ch. 175
lieu thereof, the board of trustees shall deposit the funds
and securities of the firefighters' pension trust fund in a
qualified public depository as defined in s. 280.02, which
depository with regard to such funds and securities shall
conform to and be bound by all of the provisions of chap-
ter 280.
nl.rwy. a.1, Ch. 53-2as. s. 19 rn.91-169. i. 17, Ch W-41 C 2 Ch N-1M
s. 33 Ch. 93-IN
175.311 Municipalities, special fire control dis-
tricts, and boards independent of each other. -In the
enforcement and in the interpretation of the provisions
of this chapter, each municipality and each special fire
control district shall be independent of any other munici
pality or special fire control district, and the board of
trustees of the firefighters' pension trust fund of each
municipality and each special fire control district shall
function for the municipality or special fire control district
which it serves as trustee. Each board of trustees shall
be independent of the municipality or special fire control
district for which it serves as board of trustees to the
extent required to accomplish the intent, requirements,
and responsibilities provided for in this chapter.
xlfrwy. 5.1. Ches249: a. 4. Ch ]4dW. 5. 18 Ch 6 41, c.34 Ch. 91193.
175.321 Application of as. 175.101-175.121,
175.131-175.151.—Sections 175.101-175.121 and
175.131-175.151 are applicable in relation to each
municipality or special fire control district of the state
which now has or hereafter establishes a firefighters'
pension trust fund or a pension fund for firefighters,
regardless of whether the municipality or special fire
control district falls within the classification of s. 175.041
and has its firefighters' pension trust fund established
under the provisions thereof, or whether the pension
fund of the municipality or special fire control district
exists under other general or special laws of the state
or a local ordinance. The remaining sections of this
chapter which apply specifically to the creation of a
board of trustees, define its powers, and establish a fire-
fighters' pension trust fund in each municipality or spe-
cial fire control district, as well as such sections as
define the person who shall be entitled to a pension out
of such fund and the amount thereof govern the condi-
tions upon which such pensions shall be allowed, and
define the duties of the officers of those municipalities
or special fire control districts in relation to such fund,
shall not apply to any municipality which had a municipal
firefighters' pension trust fund or municipal pension
fund for firefighters and police officers on July 1, 1963,
or to any special fire control district which now has a fire-
fighters' pension trust fund.
HxW,, s. 1, Ch. W-2491 v. m m.61-168 s. W Ch. 93-193.
175.331 Rights of firemen under former law. —The
rights of firemen established by any former provisions of
this act shall not be impaired nor shall their benefits be
reduced by virtue of any provisions of this act provided,
however, that no member may receive the benefits
under the former act and also be entitled to receive the
benefits under this act. Unless an election is made in
writing before January 1, 1964, to the board of trustees,
to remain under the provisions of the former act, it shall
be conclusively presumed that the provisions of this act
as amended, will apply to all firemen. Members who
have retired under the former act prior to the enactment
of this act, shall continue to receive their benefits under
the former act.
Nbtpy. s. 1. Ch W-.
175.333 Discrimination in benefit formula proll
ited.—No plan established under the provisions of this
chapter and participating in the distribution of premium
tax moneys as provided in this chapter shall discrimi-
nate in its benefit formula based on color, national origin,
sex, or marital status; however, if a plan offers a joint
annuitant option and the member selects such option,
or the plan specifies the member's spouse is to receive
the benefits which continue to be payable upon the
death of the member, then in both of these cases after
the benefits have commenced a retired member may
change his designation of joint annuitant or beneficiary
only twice, If said retired member desires to change his
joint annuitant or beneficiary, he shall file with the board
of trustees of his plan a notarized notice of such change
either by registered letter or on a form as provided by
the administrator of the plan. Upon receipt of a earn
pleted change of joint annuitant form or such other
notice, the board of trustees shall adjust the member's
monthly benefit by the application of actuarial tables and
calculations developed to ensure that the benefit paid
is the actuarial equivalent of the present value of the
member's current benefit. Nothing herein shall preclude
a plan from actuarially adjusting benefits or offering
options based upon sex, age, early retirement, or dis
ability.
Xlfldy. s. 4. Ch. 79-384, s. 19. Ch B 41
175.341 Duties of Division of Retirement and
Department of Insurance; rulemaking authority; invest-
ments by the Insurance Commissioner and Treasurer.
(1) The Division of Retirement shall be responsible
for the daily oversight and monitoring for actuarial
soundness of the firefighters' pension plans established
under this chapter; and the Department of Insurance
shall be responsible for receiving and holding the pre-
mium tax moneys collected under this chapter and for
disbursing those moneys to the firefighters' pension
plans as authorized and directed by the Division of
Retirement.
(2) The Division of Retirement and the Department
of Insurance shall each adopt rules pertaining to their
respective roles in the operation of this chapter.
(3) The Insurance Commissioner and Treasurer shall
invest and reinvest the funds of the trust fund collected
under this chapter in accordance with ss. 215.44-
215.53.
XI4bry. s.1, Ch 6249, SS. 13, 35. Ch. W-1 W: 5. X Ch re -ha
175.351 Municipalities and special fire control dis-
tricts having their own pension plans for firefighters. —
In order for municipalities and special fire control dis-
tricts with their own pension plans for firefighters or for
firefighters and other employees to participate in the dis-
tribution of the tax fund established in ss. 175,101-
175.121 and 175.131-175.151. their pension funds must
meet each of the following standards:
1249
Ch. 175 MUNICIPAL FIREFIGHTERS' PENSION TRUST FUNDS F S 1993 F.S. 1993
(1) The plan must be for the purpose of providing
retirement and disability income for firefighters or their
beneficiaries.
(2) The normal retirement age, if any, must not be
more than age 60.
(3) If the plan provides for a stated period of service
as a requirement to receive a retirement income, that
period must not be more than 30 years.
(4) The benefit formula to determine the amount of
monthly pension must be equal to at least 2 percent for
each year of the firefighter's credited service, multiplied
by his average final compensation. However, if current
state contributions pursuant to this chapter are not ade-
quate to fund the additional benefits to meet the mini
mum requirements in this chapter, only increment
increases shall be required as state moneys are ade-
quate to provide. Such increments shall be provided as
state moneys become available.
(5) If a ceiling on the monthly payment is stated in
the plan, it should be no lower than $100.
(6) Death or survivor benefits and disability benefits
may be incorporated into the plan as the municipalities
or special fire control districts wish, but in no event
should the single -sum value of such benefits as of the
sate of termination of service because of death or dis-
ability exceed:
(a) One hundred times the estimated normal retire-
ment income, based on the assumption that the present
rate of compensation continues without change to nor-
mal retirement date,
(b) Twice the annual rate of compensation as of date
of termination of service, or
(c) The single -sum value of the accrued deferred
retirement income (beginning at normal retirement date)
at date of termination of service,
whichever is greatest; however, nothing in this subsec-
tion shall require any reduction in death or disability ben-
efits provided by a retirement plan in effect prior to July
1, 1963.
(7) Eligibility for coverage under the plan must be
based upon length of service or attained age, or both;
and benefits must be determined by a nondiscrimina-
tory formula based upon:
(a) Length of service and compensation, or
(b) Length of service.
(8) The retirement plan shall require participants to
contribute toward the cost of the plan an amount which
shall not be less than 1 percent of salary, and it must set
forth the termination rights, if any, of an employee before
retirement.
(9) An actuarial valuation of the retirement plan must
be made at least once every 5 years commencing
December 31, 1968, and at least every 3 years com-
mencing from the last actuarial report of the plan or sys
tem or from October 1, 1986, if no actuarial report has
been issued within the 3 years prior to October 1, 1983,
Such valuation shall be prepared by an enrolled actuary.
Such valuation shall be subject to the following:
(a) The assets shall be valued at cost or market or
on such other basis as may be approved by the division.
(b) Minimum actuarial assumptions and methods to
be used in valuing the liabilities shall be provided by the
division and revised from time to time by it. The valuation
must be on basis and methods not less conservative
than those set forth by the division.
(c) The cost of the actuarial valuation must be paid
by each individual firefighters' retirement fund or by the
municipality or special fire control district.
(d) A report of the valuation, including actuarial
assumptions and type and basis of funding, shall be
made to the division within 3 months after the date of
valuation. If any benefits are insured with a commercial
insurance company, the report should include a state-
ment of the relationship of the retirement plan benefits
to the insured benefits and, in addition, the name of the
insurer, basis of premium rates, mortality table, interest
rate, and method used in valuing the retirement benefits.
(a) However, if an actuarial valuation has been made
subsequent to December 31, 1963. the 5-year period
will commence on the date of that valuation.
(10) The municipality or special fire control district
shall contribute to the plan annually an amount which,
together with the contributions from the firefighters and
the amount derived from the premium tax provided in s.
175.101 and other income sources as authorized by law,
will be sufficient to meet the normal cost of the plan and
to fund the actuarial deficiency over a period of not more
than 40 years.
(11) No retirement plan or amendment to a retirement
plan shall be proposed unless the proposed plan or
amendment contains an actuarial estimate of the costs
involved. No such proposed plan change shall be
adopted without the approval of the municipality or spe-
cial fire control district. Copies of the proposed change
and the actuarial impact statement of the proposed
change shall be furnished to the division prior to the last
public hearing thereon. Such statement shall also indi
Cate whether the proposed change is in compliance with
S. 14. Art. X of the State Constitution and those provi-
sions of part VII of chapter 112 which are not expressly
provided in this chapter.
(12) Each year, on or before March 15, the trustees
of the retirement plan shall submit the following informa-
tion to the division in order for the retirement plan of
such municipality or special fire control district to
receive a share of the state funds for the then current
calendar year; when any of these items would be identi-
cal with the corresponding item submitted for a previous
year, it is not necessary for the trustees to submit dupli-
cate information if they make reference to the item in
such previous year's report:
(a) A certified copy of each and every instrument
constituting or evidencing the plan. This includes the
formal plan, including all amendments, the trust agree
ment, copies of all insurance contracts, and formal
announcement material.
(b) An independent audit by a certified public
accountant if the fund has $100.000 or more in assets,
or a certified statement of accounting if the fund has less
than $100,000 in assets, for the most recent fiscal year
of the municipality or special fire control district, show-
ing a detailed listing of assets and a statement of all
income and disbursements during the year. Such
income and disbursements must be reconciled with the
assets at the beginning and end of the year.
1250
F.S. 1993 MUNICIPAL FIREFIGHTERS' PENSION TRUST FUNDS Ch 175
of A certified statement listing the investments of
the plan and a description of the methods used in valu
ing the investments.
(d) A statistical exhibit showing the total number of
firefighters, the number included in the plan, and the
number ineligible classified according to the reasons for
their being ineligible.
(e) A certified statement describing the methods,
factors, and actuarial assumption used in determining
the cost.
If) A certified statement by an enrolled actuary
showing the results of the latest triennial valuation of the
plan and a copy of the detailed worksheets showing the
computations used in arriving at the results.
(g) A statement of the amount the municipality or
special fire control district, or other income source, has
contributed toward the plan for the most recent fiscal
year and will contribute toward the plan for the current
fiscal year.
(13) If a municipality or special fire control district has
a firefighters' retirement fund which, in the opinion of the
division, meets the standards set forth in subsections (1)
through (12), the board of trustees of the pension fund,
as approved by a majority of firefighters of the munici-
pality or special fire control district affected, or the din
cial pension committee, as approved by a majority of
firefighters of the municipality or special fire control dis-
trict affected, may place the income from the premium
tax in s. 175,101 in its existing pension fund for the sole
and exclusive use of its firefighters (or for firefighters
and police officers where included), where it shall
become an integral part of that fund, or may use such
income to pay extra benefits to the firefighters included
in the fund.
(14) The retirement plan setting forth the benefits and
the trust agreement, if any, covering the duties and
responsibilities of the trustees and the regulations of the
investment of funds must be in writing, and copies
thereof must be made available to the participants and
to the general public.
(15)(a) The membership of boards oftrusteesforpen
-
sion plans operated pursuant to this section shall be as
follows:
1. If a municipality or special fire control district has
a pension plan for firefighters only, the provisions of s.
175.061 shall apply.
2. If a municipality has a pension plan for fire-
fighters and police officers, the provisions of s. 175.061
shall apply, except that two members of the board shall
be firefighters or police officers who shall be elected by
a majority of the firefighters and police officers who are
members of the plan.
3. If a municipality or special fire control district has
a pension plan for firefighters and general employees,
at least one member of the board shall be a firefighter
who shall be elected by a majority of the firefighters who
are members of the plan.
4. If a municipality has a pension plan for fire-
fighters, police officers, and general employees, at least
one member of the board shall be a firefighter or police
officer who shall be elected by a majority of the fire-
fighters and police officers who are members of the
plan.
(b) Nothing in this section shall permit the reduction
of the membership percentage of firefighters, or fire-
fighters and police officers where a joint or mixed fund
exists, on any board of trustees operating a pension plan
pursuant to this section on June 30, 1966.
(16) The provisions of this section and s. 175.061 may
not be changed by a participating municipality or special
fire control district operating a pension plan pursuant to
this section.
HC:Zq o. 1. c6 a4 D cc. 13, 35, Ch 69-106 5 5 Ch ]9-Chu s 21 Ch
in-liv S 47, Ch W 217 1 M ch 6S41,5.31 Ch.12-1sa
175.361 Termination of plan anm distribution of
fund. —Upon termination of the plan by the municipality
or special fire control district for any reason, or upon writ-
ten notice by the municipality or special fire control dis
fret to the board of trustees that contributions under the
plan are being permanently discontinued, the fund shall
be apportioned and distributed in accordance with the
following procedures:
(1) The board of trustees shall determine the date of
distribution and the asset value to be distributed, after
taking into account the expenses of such distribution.
(2) The board of trustees shall determine the
method of distribution of the asset value, that is,
whether distribution shall be by payment in cash, by the
maintenance of another or substituted trust fund, by the
purchase of insured annuities, or otherwise, for each
firefighter entitled to benefits under the plan as spool
fied in subsection (3),
(3) The board of trustees shall apportion the asset
value as of the defeat termination more manner set forth
in this subsection, on the basis that the amount required
to provide any given retirement income shall mean the
actuarially computed single -sum value of such retire-
ment income, except that if the method of distribution
determined under subsection (2) involves the purchase
of an insured annuity, the amount required to provide
the given retirement income shall mean the single pre
thrum payable for such annuity.
(a) Apportionment shall first be made in respect of
each retired firefighter receiving a retirement income
hereunder on such date, each person receiving a retire-
ment income on such date on account of a retired (but
since deceased) firefighter, and each firefighter who
has, by such date, become eligible for normal retirement
but has not yet retired, in the amount required to provide
such retirement income, provided that, if such asset
value is less than the aggregate of such amounts, such
amounts shall be proportionately reduced so that the
aggregate of such reduced amounts will be equal to
such asset value.
(b) If there is any asset value remaining after the
apportionment under paragraph (a), apportionment shall
next be made in respect of each firefighter in the service
of the municipality or special fire control district on such
date who has completed at least 10 years of credited
service, who has contributed to the firefighterspension
trust fund for at least 10 years, and who is not entitled
to an apportionment under paragraph (a), in the amount
required to provide the actuarial equivalent of the
accrued normal retirement income, based on the fire-
fighter's credited service and earnings to such date, and
1251
If, after a period Of 24 months after the date on which the
plan terminated or the date on which the board received
written notice that the contributions thereunder were
being permanently discontinued, the municipality or
special fire control district or the board of trustees of the
firefighters' pension trust fund affected has net com-
plied with all the provisions in this section, the division
shall effect the termination of the fund in accordance
with this section.
HIShoo—C. I. Ch g}248 1.5 Ch 6i56 s. 22. Ch al-lol s. 48. cn. M-217
5 21, Ch 65-4 i,6 W Ch,w-193
175.371 Transfer to another state retirement sys-
tem; benefits payable.—
(1) Any firefighter who has a vestetl right to benefits
under a pension plan created pursuant to the provisions
of this chapter and who elects to participate in another
slate retirement system may not receive a benefit under
the provisions of the latter retirement system for any
year's service for which benefits are paid under the pro-
visions of the pension plan created pursuant to this
chapter
(2) When every active participant in any pension
Plan created pursuant to this chapter elects to transfer
to another slate retirement system, the pension plan ore
Ch. 175 MUNICIPAL FIREFIGHTERS' PENSION TRUST FUNDS
F.S. 1993 F.S. 1993
each former participant then entitled to a benefit under start pursuant to this chapter shall be terminated and
the provisions of s. 175 211 who has not by such date the assets distributed in accordance with s. 175 361. If
reached his normal retirement date, in the amount some participants in a pension plan created pursuant to
required to provide the actuarial equivalent of the this chapter elect to transfer to another state retirement
accrued normal retirement income to which he is enti- system and other participants elect to remain in the
red under s. 175.211; provided that, if such remaining existing plan created pursuant to this chapter, the pan
asset value is less than the aggregate of the amounts created pursuant to this chapter shall remain in effect IIapportioned hereunder, such latter amounts shall be until fully funded and shall then be terminated in accord
Proportionately reduced so that the aggregate of such ance with s. 175,361.
reduced amounts will be equal to such remaining asset H1l. 22, <n86-11.
value.
(C) It there is any asset value after the apportion- 175.381 Applicability of ch. 86-41.—Cho ter
ments under paragraphs a and b , a 86-41, Laws of Florida, shall apply to all plans presently
shall lastly be made in respect each firefighter in the existing or to be created pursuant to this chapter. How
service of the municipality or special fire control district aver, those plans presently existing pursuant to s.
on such date who is not entitled to an apportionment 175.351 and not in compliance with the provisions of
under paragraphs (a) and I in the amount equal to the chapter 86-41, except as otherwise provided in chapter
firefighter's total contributions to the plan to date of ten 86-41, shall comply no later than December 31, 1986,
mination; Provided that, if such remaining asset value is provided that a fund established by legislative act shall
less than the aggregate Of the amounts apportioned comply no later than October 1, 1987, and provided fur -
hereunder, such latter amounts shall be proportionately ther that nothing contained in this chapter shall operate
reduced so that the aggregate of such reduced amounts to reduce presently existing rights or benefits of any fire
will be equal to such remaining asset valuefighter directly, indirectly, or otherwise.
(d) In the event that there is asset value remaining
(b), and (c), such excess shellllH1.ron. � 23. rn 35-41
after the full apportionment P Ch led in paragraphs (a), 175.391 Costs; Mornay's fees. —In any judicial pro-
be returned to the munici-
pality or special fire control district, less return to the chapter or administrative proceeding as provided in
state of the state'a contributions, provided that, if the chapter hap brought under or pursuant to the provisions
excess is less than the total contributions made by the of ov chapter, the prevailing party shall be entitled to
municipality or special fire control district and the state recover the costs thereof, together with reasonable
to date of termination of the plan, such excess shall be aHo�ney's fees.
divided proportionately to the total contributions made �' :. z4, rn. ss-41.
by the municipality or special fire control district and the 175.401 Retiree health insurance subsidy. —Under
state. the broad grant of home rule powers under the Florida
(4) The board of trustees shall distribute, in accord Constitution and chapter 166, municipalities have the
ance with the manner of distribution determined under authority to establish and administer locally funded
subsection (2), the amounts apportioned under subsec- health insurance subsidy programs. In addition, special
Lion (3). fire control districts may, by resolution, establish and
administer locally funded health insurance subsidy pro
grams. Pursuant thereto:
(1) PURPOSE. —The purpose of this section is to
allow municipalities and special fire control districts the
option to use premium tax moneys, as provided for
under this chapter, to establish and administer health
insurance subsidy programs which will provide a
monthly subsidy payment to retired members of any fire-
fighters' pension trust fund system or plan as Provided
under this chapter, or to beneficiaries who are spouses
or financial dependents entitled to receive benefits
under such a plan, in order to assist such retired mem-
bers or beneficiaries in paying the costs of health insur
Since.
(2) RETIREE HEALTH INSURANCE SUBSIDY
TRUST FUNDS; ESTABLISHMENT AND TERMINATION.
(a) Any municipality or special fire control district
having a firefighterspension trust fund system Or plan
as provided under this chapter may, in its discretion,
establish by ordinance or resolution, as appropriate, a
trust fund to be known as the firefighters' retiree health
insurance subsidy trust fund. This fund may be a saps
rate account established for such purpose in the exist-
ing firefighters' pension fund, provided that all funds
deposited in such account are segregated from, and not
1252
F.S. 1993
^ be terminated and
:e with s. 175.361. If
created pursuant to
=mer state retirement
r:t to remain in the
IS chapter, the plan
.all remain in effect
nrminated in accord-
86-41.—Chapter
all plans presently
r this chapter. How-
ng pursuant to s.
.r the provisions of
provided in chapter
,acember 31, 1986,
legislative act shall
r, and Provided fur-
iapter shall operate
Pori of any fire
se.
In any Judicial pro
19 as provided in
it to the provisions
shall be entitled to
with reasonable
subsidy. —Under
under the Florida
parities have the
er locally funded
i addition, special
m, establish and
nice subsidy pro
-
iiis section is to
rural districts the
as provided for
administer health
i will provide a
tubers of any fire-
ulan as Provided
vine are Spouses
eceive benefits
ich retired them.
s of health insun
JCE SUBSIDY
TERMINATION,
control district
system or plan
its discretion,
appropriate, a
s' retiree health
may be a sepa-
Ise in the exist
-
I that all funds
of from, and not
F.S. 1993 MUNICIPAL FIREFIGHTERS' PENSION TRUST FUNDS Ch. 175
commingled with, pension funds or other public moneys
and that the account otherwise conforms to the require-
ments of subsection (8). The trust fund shall be used to
account for all moneys received and disbursed pursuant
to this section.
(b) Prior to the second reading of the ordinance
before the municipal legislative body, or of the resolution
before the governing body of the special fire control dis
trict, an actuarial valuation must be performed by an
enrolled actuary as provided in s. 112.63, and copies of
the valuation and the proposed implementing ordinance
or resolution shall be furnished to the division.
(c) The subsidy program may, at the discretion of
the municipal governing body, be permanently distort
tinned by municipal ordinance, and at the discretion of
the governing body of a special fire control district may
be permanently discontinued by resolution, at any time,
subject to the requirements of any applicable collective
bargaining agreement, in the same manner and subject
to the same conditions established for plan termination
and fund distribution under s. 175.361.
(3) FUNDING. —Trust funds established pursuant to
this section shall be funded in the following manner:
(a) By payment to the fund of an amount equivalent
to one-half of the net increase over the previous tax year
in the premium tax funds provided for In this chapter,
said amount to be established in the implementing Pat
nance or resolution.
(b) By no less than 1 percent of the base salary of
each firefighter, for so long as the firefighter is employed
and covered by a pension plan established pursuant to
this chapter. The municipality or special fire control dis-
trict, with approval of the board of trustees, may
increase member contributions if needed to fund bene-
fits greater than the minimums established in this sec-
tion.
(c) By payment by the municipality or special fire
control district, on at least a quarterly basis, of whatever
sum is determined necessary to maintain the actuarial
soundness of the fund in accordance with s. 112.64.
Such contributions and payments shall be submitted to
the board of trustees of the firefighterspension trust
fund, or the plan trustees in the case of local plans
established under s. 175.351, and deposited in the fire
fighters' retiree health insurance subsidy trust fund, in
the same manner and subject to the same time con
straints as provided under s. 175,131.
(4) ELIGIBILITY FOR RETIREE HEALTH INSURANCE
SUBSIDY. —A person who has contributed to the retiree
health insurance subsidy trust fund and retires under a
firefighters' pension trust fund system or plan as pro
vided under this chapter, including any local plan as pro-
vided under s. 175.351, or a beneficiary who is a spouse
or financial dependent entitled to receive benefits under
such a plan, is eligible for health insurance subsidy pay-
ments provided under this section. However, the fund,
with approval of the board of trustees and approval of
the municipality or special fire control district, may pro-
vide coverage to retirees and beneficiaries when the
retirees have not contributed to the fund as provided in
subsection (3). Payment of the retiree health insurance
subsidy shall be made only after coverage for health
insurance for the retiree or beneficiary has been certified
in writing to the board of trustees of the firefighters' pen-
sion trust fund.
(5) RETIREE HEALTH INSURANCE SUBSIDY
AMOUNT. —Beginning on the effective dale established
in the implementing ordinance or resolution, each Si gi-
ble retiree, or beneficiary who is a spouse or financial
dependent thereof, shall receive a monthly retiree health
insurance subsidy payment equal to the aggregate num-
ber of years of service, as defined in s. 175.032, com-
pleted at the time of retirement multiplied by an amount
determined in the implementing ordinance or resolution,
but no less than $3 for each year of service. Nothing
herein shall be construed to restrict the plan sponsor
from establishing, in the implementing ordinance or res-
olution, a cap of no less than 30 years upon the number
of years' service for which credit will be given toward a
health insurance subsidy or a maximum monthly sub-
sidy amount.
(6) PAYMENT OF RETIREE HEALTH INSURANCE
SUBSIDY. —Beginning on the effective date established
in the implementing ordinance or resolution, any
monthly retiree health insurance subsidy amount due
and payable under this section shall be paid to retired
members, or their eligible beneficiaries, by the board of
trustees of the firefighters' pension trust fund, or the
plan trustees in the case of local plans established
under s. 175.351, in the same manner as provided by s.
175.071(1)(c) for drafts upon the pension fund.
(7) INVESTMENT OF THE TRUST FUND. —The
trustees of the firefighters' pension trust fund, or the
plan trustees in the case of local plans established
under s. 175.351, are hereby authorized to invest and
reinvest the funds of the firefighters' retiree health insur-
ance subsidy trust fund in the same manner and subject
to the same conditions as apply hereunder to the invest-
ment of firefighters' pension funds under s. 175 071.
(8) DEPOSIT OF HEALTH INSURANCE SUBSIDY
FUNDS. —All funds and securities of the health insur-
ance subsidy fund may be deposited by the board of
trustees with the treasurer of the municipality or special
fire control district, acting in a ministerial capacity only,
who shall be liable in the same manner and to the same
extent as he is liable for the safekeeping of funds for the
municipality or special fire control district. Any funds so
deposited shall be segregated by the treasurer in a sep-
arate fund, clearly identified as funds and securities of
the health insurance subsidy fund. In lieu thereof, the
board of trustees shall deposit the funds and securities
of the health insurance subsidy fund in a qualified public
depository as defined in s. 28002, which shall conform
to and be bound by the provisions of chapter 280 with
regard to such funds. In no case shall the funds of the
health insurance subsidy fund be deposited in any finan-
cial institution, brokerage house trust company, or other
entity that is not a public depository as provided by s.
280 02.
(9) SEPARATION FROM SERVICE, REFUNDS. —
Any firefighter who terminates employment with a
municipality or special fire control district having a
retiree health insurance subsidy trust fund system or
plan as provided under this section shall be entitled to
a refund of all employee contributions he made to that
1253
Ch. 175 MUNICIPAL FIgEFIGHTEgS' PENSION TSUST FUNDS F.S. 1993
trust fund, without interest, regardless of whether he
has vested for purposes of retirement. Any firefighter
who has vested for purposes of retirement in the service
of the municipality or special fire control district, and has
contributed to the firefighters' retiree health insurance
subsidy trust fund for so long as he was eligible to make
such contributions, may, in his discretion, elect to leave
his accrued contributions in the fund, whereupon, such
firefighter shall, upon retiring and commencing to draw
retirement benefits, receive a health insurance subsidy
based upon his aggregate number of years of service,
as defined in S. 175.032.
(10) ADMINISTRATION OF SYSTEM; ACTUARIAL
VALUATIONS; AUDITS; RULES; ADMINISTRATIVE
COSTS. —The board of trustees of the firefighters' pen-
sion trust fund, or the plan trustees in the case of local
Plans established under s. 175.351, shall be solely
responsible for administering the health insurance sub-
sidy trust fund. Pursuant thereto:
(a) As part of its administrative duties, no less he
quently than every 3 years. the board shall have an actu-
arial valuation of the firefighters' retiree health insurance
subsidy trust fund prepared as provided in s. 112.63 by
an enrolled actuary, covering the same reporting period
or plan year used for the firefighters' pension plan, and
shall submit a report of the valuation, including actuarial
assumptions and type and basis of funding, to the divi
sion.
(b) By February 1 of each year, the trustees shall file
a report with the division, containing an independent
audit by a certified public accountant if the fund has
$100,000 or more in assets, or a certified statement of
accounting if the fund has less than $100.000 in assets,
for the most recent fiscal year of the municipality or spe-
cial fire control district, showing a detailed listing of
assets and methods used to value them and a state-
1254
ment of all income and disbursements during the year.
Such income and disbursements shall be reconciled
with the assets at the beginning of and end of the year.
(c) The trustees may adopt such rules and regula-
tions as are necessary for the effective and efficient
administration of this section.
(d) At the discretion of the plan sponsor, the cost of
administration may be appropriated from the trust fund
or paid directly by the plan sponsor.
(11) BENEFITS —Subsidy payments shall be payable
under the firefighters' retiree health insurance subsidy
program only to participants in the program or their ben-
eficiaries. Such subsidy payments shall not be subject
to assignment, execution, or attachment or to any legal
process whatsoever, and shall be in addition to any
other benefits to which eligible recipients are entitled
under any workers' compensation law, pension law, col-
lective bargaining agreement, municipal or county Inch
nance, or any other state or federal statute.
(12) DISTRIBUTION OF PREMIUM TAXES; COMPLI
ANCE REQUIRED. —Premium tax dollars for which
spending authority is granted under this section shall be
distributed from the Insurance Commissioner's Regula-
tory Trust Fund and remitted annually to municipalities
and special fire control districts in the same manner as
provided under this chapter for firefighters' pension
funds. Once a health insurance subsidy plan has been
implemented by a municipality or special fire control dis
trict under this section, in order for the municipality or
special fire control district to participate in the distribu-
tion of premium tax dollars authorized under this sec-
tion, all provisions of this section shall be complied with,
and said premium tax dollars may be withheld for non
compliance.
HYwry. s. 1. CR 92-61 s. 39, r, M-1.
S. 171.0413 s. 171.0413 1994 SUPPLEMENT TO FLOflIDA STATUTES 1993 s. 175.121
area of the municipality or cumulatively to exceed more
than 5 percent of the municipal population, the ordi-
nance shall be submitted to a separate vote of the regis
tered electors of the annexing municipality and of the
area proposed to be annexed. The referendum on
annexation shall be called and conducted and the
expense thereof paid by the governing body of the
annexing municipality.
(a) The referendum on annexation shall be held at
Me next regularly scheduled election following the final
adoption of the ordinance of annexation by the govern
-
Ira body of the annexing municipality or at a special
election called for the purpose of holding the referen-
dum. However, the referendum, whether held at a regm
early scheduled election or at a special election, shall not
be held sooner than 30 days following the final adoption
of the ordinance by the governing body of the annexing
municipality.
(b) The governing body of the annexing municipality
shall publish notice of the referendum on annexation at
least once each week for 2 consecutive weeks immedi-
ately preceding the date of the referendum in a newspa-
per of general circulation in the area in which the referee
Jam is to be held. The notice shall give the ordinance
lumber, the time and places for the referendum, and a
brief, general description of the area proposed to be
annexed. The description shall include a map clearly
showing the area and a statement that the complete
regal description by metes and bounds and the char
nance can be obtained from the office of the city clerk.
(c) On the day of the referendum on annexation
'here shall be prominently displayed at each polling
Place a copy of the ordinance of annexation and a
•:escription of the property proposed to be annexetl.
The description shall be by metes and bounds and shall
Include a map clearly showing such area,
(d) Ballots or mechanical voting devices used in the
referendum on annexation shall offer the choice For
annexation of property described in ordinance number
of the City of _' and "Against annexation of
conicity described in ordinance number of the City
of _"in that order.
(a) If the referendum is held only in the area pro-
posed to be annexed and receives a majority voteor if
he ordinance is submitted to a separate vote of he reg-
istered electors of the annexing municipality and the
area proposed to be annexed and there is a separate
maprity vote for annexation in the annexing municipality
and in the area proposed to be annexed, the ordinance
of annexation shall become effective on the effective
date specified therein. If there Is any majority vote
against annexation, the ordinance shall not become
effective, and the area proposed to be annexed shall not
be the subject of an annexation ordinance by the annex
-
'ceg municipality for a period of 2 years from the date of
:he referendum on annexation.
(3) Any parcel of land which is owned by one individ
"al. corporation, or legal entity, or owned collectively by
one or more individuals, corporations, or legal entities,
Proposed to be annexed under the provisions of this act
shall not be severed, separated, divided, or partitioned
by the provisions of said ordinance, but shall, if intended
m be annexed, or if annexed, under the provisions of this
321
act, be annexed in its entirety and as a whole. However,
nothing herein contained shall be construed as affecting
the validity or enforceability of any ordinance declaring
an intention to annex land under the existing law that
has been enacted by a municipality prior to July 1, 1975.
The owner of such property may waive the requirements
of this subsection It such owner does not desire all of his
tract or parcel included in said annexation.
(4) Except as otherwise provided in this Iaw, the
annexation procedure as set forth in this section shall
constitute a uniform method for the adoption of an ordi-
nance of annexation by the governing body of any
municipality in this state, and all existing provisions of
special laws which establish municipal annexation pro
cedures are repealed hereby, except that any provision
or provisions of special law or laws which prohibit annex-
ation of territory that is separated from the annexing
municipality by a body of water or watercourse shall not
be repealed.
(5) If more than 70 percent of the land in an area pro
posed to be annexed is owned by individuals, corpora
Liens, or legal entities which are not registered electors
of such area, such area shall not be annexed unless the
owners of more than 50 percent of the land in such area
consent to such annexation. Such consent shall be
obtained by the parties proposing the annexation prior
to the referendum to be held on the annexation-
(6) Notwithstanding subsections (1) and (2), if the
area proposed to be annexed does not have any regis
tered electors on the date the ordinance is finally
adopted, a vote of electors of the area proposed to be
annexed is not required. In addition to the requirements
of subsection (5), the area may not be annexed unless
the owners of more than 50 percent of the parcels o1
land in the area proposed to be annexed consent to the
annexation. If a referendum of the annexing municipality
is not required as well pursuant to subsection (2), then
the property owner consents required pursuant to sub
section (5) shall be obtained by the parties proposing
the annexation prior to the final adoption of the ordi-
nance, and the annexation ordinance shall be effective
upon becoming a law or as otherwise provided in the
ordinance.
m
]6.BILz I ch. 8fi-113 Ip crs 90.99 s. l6. ch ARM`, s. 1.J
93-24
3 s . L cn 9f-196
CHAPTER 175
MUNICIPAL FIREFIGHTERS'
PENSION TRUST FUNDS
175.121 Department of Revenue, Department of Insur-
ance, and Division of Retirement to keep
accounts of deposits, disbursements.
175,181 Beneficiaries.
175.401 Retiree health insurance subsidy.
175.121 Department of Revenue, Department of
Insurance, and Division of Retirement to keep
accounts of deposits; disbursements.
s, 175.121 1994 SUPPLEMENT TO FLORIDA STATUTES 1993 S. 175.401
s. 175.401
(1) The Department of Revenue shall keep a sepa
rate account of all moneys collected for each municipal-
ity and each special fire control district under the provi-
sions of this chapter. All moneys so collected must be
transferred to the Insurance Commissioner and Trees
urer, who, after deducting the necessary expenses
incurred by the Department of Insurance in carrying out
the provisions of this act, shall transfer the moneys into
the Insurance Commissioner's Regulatory Trust Fund
and shall be separately accounted for by the Depart
ment of Insurance. The moneys budgeted as necessary
to pay the expenses of the division for the daily over-
sight and monitoring of the firefighterspension plans
under this chapter and for the oversight and actuarial
reviews conducted under part VII of chapter 112 are
annually appropriated from the moneys collected for
each municipality or special fire control district.
(2) The Comptroller shall, on or before June 1 of
each year, and at such other times as authorized by the
division and requested by the Treasurer, draw his war-
rants on the full net amount of money then on deposit
pursuant to this chapter in the Insurance Commission.
at Regulatory Trust Fund, specifying the municipalities
and special fire control districts to which the moneys
must be paid and the net amount collected for and to
be paid to each municipality or special fire control dis
trict, respectively, subject to the limitation on disburse-
ment under s. 175.122. The sum payable to each munor
pality or special fire control district is appropriated annu-
ally out of the Insurance Commissioner's Regulatory
Trust Fund The warrants of the Comptroller shall be
payable to the respective municipalities and special fire
control districts entitled to receive them and shall be
remitted annually by the Department of Insurance to the
respective municipalities and special fire control dis
tricts. In order for a municipality or special fire control
district and its pension fund to participate in the distribu-
tion of premium tax moneys under this chapter, all the
provisions shall be complied with annually, including
state acceptance pursuant to part VII of chapter 112.
(3)(a) All moneys not distributed to municipalities
and special fire control districts under this section as a
result of the limitation on disbursement contained in s.
175.122, or as a result of any municipality or special fire
control district not having qualified in any given year, or
portion thereof, shall be transferred to the Firefighters'
Supplemental Compensation Trust Fund administered
by the Department of Revenue, as provided in S.
633.382.
(b)1. Moneys transferred under paragraph (a) but
not needed to support the supplemental compensation
program in a given year shall be redistributed pro rate
to those participating municipalities and special fire con
trot districts that transfer any portion of their funds to
Support the supplemental compensation program in
that year. Such additional moneys shall be used to cover
OF offset costs of the retirement plan.
2, To assist the Department of Revenue, the divi-
sion shall identify those municipalities and special fire
control districts that are eligible for redistribution as pro -
video in s. 633,382(4)(c)2., by listing the municipalities t
and special fire control districts from which funds were i
322
transferred under paragraph (a) and specifying the
amount transferred by each.
u3i —s. 1, cn M-249. ss. a Fin cn. 69-"1 x. y crt 74-bel s.3, ch re 61.
t 7. U 86 41 S 21 ch. i i4M1 c n cn.94-}59
175.181 Beneficiaries.—
U) Each firefighter may, on a form provided for that
Purpose, signed and filed with the board of trustees,
designate a beneficiary (or beneficiaries) to receive the
benefit, if any, which may be payable in the event of his
death, and each designation may be revoked by such
firefighter by signing and filing with the board of trustees
a new designation -of -beneficiary form.
(2) If a deceased firefighter fails to name a benefi-
ciary in the manner prescribed in subsection If I, or if the
beneficiary (or beneficiaries) named by a deceased
firefighter predecease the firefighter, the death benefit,
if any, which may be payable under the plan with
respect to such deceased firefighter may be paid, in the
discretion of the board of trustees, either to:
(a) The wife or dependent children of the firefighter;
or
(b) The dependent living parents of the firefighter.
(3) Notwithstanding any other provision of law to the
contrary, the surviving spouse of any pension partici-
pant member killed in the line of duty shall not lose survi-
vor retirement benefits if the spouse remarries. The sur
viving spouse of such deceased member whose benefit
terminated because of remarriage shall have the benefit
reinstated as of July 1, 1994, at an amount that would
have been payable had such benefit not been termi-
nated. This paragraph shall apply to all municipalities
which receive state excise tax moneys as provided in s.
175,101.
History. -s. I, cn. in-y', s. " r,ea s 4, cR 94- V I.
175.401 Retiree health insurance subsitly.—Under
the broad grant of home rule powers under the Florida
Constitution and chapter 166, municipalities have the
authority to establish and administer locally funded
health irsurance subsidy programs. In addition, special
fire control districts may, by resolution, establish and
administer locally funded health insurance subsidy prom -
gras. Pursuant thereto.
(1) PURPOSE. —The purpose of this section is to
allow municipalities and special fire control districts the
option to use premium tax moneys, as provided for
under this chapter, to establish and administer health
insurance subsidy programs which will provide a
monthly subsidy payment to retired members of any
firefighters' pension trust fund system or plan as pro-
vided under this chapter, dell to beneficiaries who are
spouses or financial dependents entitled to receive ben-
efits under such a plan. in order to assist such retired
members or beneficiaries in paying the costs of health
nsurance.
(2) RETIREE HEALTH INSURANCE SUBSIDY
TRUST FUNDS, ESTABLISHMENT AND TERMINATION.
(a) Any municipality or special fire control district
having a firefighters' pension trust fund system or plan
as Provided under this chapter may, in its discretion,
establish by ordinance or resolution, as appropriate, a
figh
rust fund to be known as the fireters' retiree health
nsurance subsidy trust fund. This fund may be a cope
Lte account established for such purpose in the exist-
t9 firefighterspension fund, provided that all funds
Oppo mingled
in such account are segregated from, and not
sd that the with, pension funds or other public moneys
rtl that the account otherwise conforms to the require
-
,l of subsection (8). The trust fund shall be used to
,count for all moneys received and disbursed pursuant
to this section.
(b) Prior to the second reading of the ordinance
More the municipal legislative body, or of the resolution
statute the governing body of the special fire control dis-
:rtl. an actuarial valuation must be performed by an
enrolled actuary as provided in s. 112.63, artttl copies of
the valuation and the proposed implementing ordinance
a resolution shall be furnished to the division.
c) The subsidy program may at the discretion of
!re municipal governing body, be permanently discon-
tinued by mu NClpal ord l nance, and at the discretion of
rr-a governing body of a special fire control district may
ce permanently discontinued by resolution, at any time,
abject to the requirements of any applicable collective
cargaining agreement, in the same manner and subject
•o the same conditions established for plan termination
and fund distribution under a- 175.361,
r3) FUNDING. —Trust funds established pursuant to
'ms section shall be funded in the following manner.
(a) By payment to the fund of an amount equivalent
-o one -halt of the net increase over the previous fax year
_. the premium tax funds provided for in this chapter,
acid amount to be established in the Implementing ordi-
ture or resolution.
to) By no less than 1 percent of the base salary of
o3ch firefighter, for so long as the firefighter is employed
and covered by a pension plan established pursuant to
'.'is chapterThemunicipality or special fire control dis-
,et. with approval of the board of trustees, may
-cease member contributions if needed to fund bene-
.1 greater than the minimums established in this sec -
on
ic) By payment by the municipality or special fire
rrlrol district, on at least a quarterly basis, of whatever
I is determined necessary to maintain the actuarial
,',jmmess of the fund in accordance with a. 112.64.
Mach contributions and payments shall be submitted to
ne board of trustees of the firafighters' pension trust
'ind, or the plan trustees in the case of local plans
established under s. 175,351, and deposited in the
'.refig here retiree health insurance subsidy trust fund,
the same manner and subject to the same time con
risints as provided under s. 175.131,
(4) ELIGIBILITY FOR RETIREE HEALTH INSUR
-NCE SUBSIDY. —A person who has contributed to the
'-lise health insurance subsidy trust fund and retires
.rder a firefighters' pension trust fund system or plan
s provided under this chapter, including any local plan
as provided under s. 175,351, or a beneficiary who is a
spouse or financial dependent entitled to receive bene-
'Its under such a plan, is eligible for health insurance
subsidy payments provided under this section. How
-
sver, the fund, with approval of the board of trustees
and approval of the municipality or special fire control
1-strict, may provide coverage to retirees and beneficia-
has when the retirees have not contributed to the Lund
as provided in subsection (3). Payment of the retiree
health insurance subsidy shall be made only after cover
age for health insurance for the retiree or beneficiary has
been certified in writing to the board of trustees of the
firefighters' pension trust fund.
(5) RETIREE HEALTH INSURANCE SUBSIDY
AMOUNT. —Beginning on the effective date established
in the implementing ordinance or resolution, each eligi-
ble retiree, or beneficiary who is a spouse or financial
dependent thereof, shall receive a monthly retiree health
insurance subsidy payment equal to the aggregate
number of years of service, as defined in s. 175.032.
completed at the time of retirement multiplied by an
amount determined in the implementing ordinance or
resolution, but no less than $3 for each year of service.
Nothing herein shall be construed to restrict the plan
sponsor from establishing, In the implementing ordi-
nance or resolution, a cap of no less than 30 years upon
the number of years service for which credit will be
given toward a health insurance subsidy or a maximum
monthly subsidy amount.
(6) PAYMENT OF RETIREE HEALTH INSURANCE
SUBSIDY. —Beginning on the effective date established
in the implementing ordinance or resolution, any
monthly retiree health insurance subsidy amount due
and payable under this section shall be paid to retired
members, or their eligible beneficiaries, by the board of
trustees of the firefighters' pension trust fund, or the
plan trustees in the case of local plans established
under s. 175.351, in the same manner as provided by s.
175.071(1)(c) for drafts upon the pension fund.
(7) INVESTMENT OF THE TRUST FUND. —The
trustees of the firefighters' pension trust fund, or the
plan trustees in the case of local plans established
under s. 175.351, are hereby authorized to invest and
reinvest the funds of the firefighters' retiree health insur-
ance subsidy trust fund in the same manner and subject
to the same conditions as apply hereunder to the invest-
ment of firefighters' pension funds under s. 175,071.
(8) DEPOSIT OF HEALTH INSURANCE SUBSIDY
FUNDS. —All funds and securities of the health insur-
ance subsidy fund may be deposited by the board of
trustees with the treasurer of the municipality or special
fire control district, acting in a ministerial capacity only,
who shall be liable in the same manner and to the same
extent as he is liable for the safekeeping of funds for the
municipality or special fire control district. Any funds so
deposited shall be segregated by the treasurer in a sep-
arate fund, clearly identified as funds and securities of
the health insurance subsidy fund. In lieu thereof, the
board of trustees shall deposit the funds and securities
of the health insurance subsidy fund in a qualified public
depository as defined in s. 280.02, which shall conform
to and be bound by the provisions of chapter 280 with
regard to such funds. In no case shall the funds of the
health insurance subsidy fund be deposited in any finan-
cial institution, brokerage house trust company, or other
entity that is not a public depository as provided by s.
280.01
(9) SEPARATION FROM SERVICE I REFUNDS. —
Any firefighter who terminates employment with a
municipality or special fire control district having a
323
s. 175.401 1994 SUPPLEMENT TO FLORIDA STATUTES 1993 s. 117 031
retiree health insurance subsidy trust fund system or
plan as provided under this section shall be entitled to
a refund of all employee contributions he made to that
trust fund, without interest, regardless of whether he
has vested for purposes of retirement. Any firefighter
who has vested for purposes of retirement in the service
of the municipality or special fire control district, and has
contributed to the firefighters' retiree health insurance
subsidy trust fund for so long as he was eligible to make
such contributions, may, in his discretion, elect to leave
his accrued contributions in the fund, whereupon, such
firefighter shall, upon retiring and commencing to draw
retirement benefits, receive a health insurance subsidy
based upon his aggregate number of years of service,
as defined in s. 175.032.
(10) ADMINISTRATION OF SYSTEM, ACTUARIAL
VALUATIONS', AUDITS; RULES; ADMINISTRATIVE
COSTS. —The board of trustees of the firefighters' pen-
sion trust fund, or the plan trustees in the case of local
plans established under s. 175.351, shall be solely
responsible for administering the health insurance sub-
sidy trust fund. Pursuant thereto:
(a) As part of its administrative duties, no less fre-
quently than every 3 years, the board shall have an actin
anal valuation of the firefightersretiree health insurance
subsidy trust fund prepared as provided in s. 112.63 by
an enrolled actuary, covering the same reporting period
or plan year used for the firefighters' pension plan, and
shall submit a report of the valuation, including actuarial
assumptions and type and basis of funding, to the divi
sion.
(b) By February 1 of each year, the trustees shall file
a report with the division, containing an independent
audit by a certified public accountant if the fund has
$100,000 or more in assets, or a certified statement of
accounting if the fund has less than $100,000 in assets,
for the most recent fiscal year of the municipality or spe-
cial fire control district, showing a detailed listing of
assets and methods used to value them and a state
ment of all income and disbursements during the year.
Such income and disbursements shall be reconciled
with the assets at the beginning of and end of the year.
(c) The trustees may adopt such rules and regula-
tions as are necessary for the effective and efficient
administration of this section.
(d) At the discretion of the plan sponsor, the cost of
administration may be appropriated from the trust fund
or paid directly by the plan sponsor.
(11) BENEFITS. —Subsidy payments shall be payable
under the firefighters' retiree health insurance subsidy
program only to participants in the program or their ben-
eficiaries. Such subsidy payments shall not be subject
to assignment, execution, or attachment or to any legal
process whatsoever, and shall be in addition to any
other benefits to which eligible recipients are entitled
under any workers' compensation law, pension law, col-
lective bargaining agreement, municipal or county ordi-
nance, or any other state or federal statute.
(12) DISTRIBUTION OF PREMIUM TAXES I COMFIT
ANCE REQUIRED. —Premium tax dollars for which
spending authority is granted under this section shall be
distributed from the Insurance Commissioner's Regula-
tory Trust Fund and remitted annually to municipalities
324
and special fire control districts in the same manner as
provided under this chapter for firefighters' pension
funds. Once a health insurance subsidy plan has been
implemented by a municipality or special fire control or,,
fort under this section, in order for the municipality a
special fire control district to participate in the disinter,
tion of premium tax dollars authorized under this sec
tion, all provisions of this section, including state accep,.
ante pursuant to part VII of chapter 112, shall be cou,.
plied with, and said premium tax dollars may be withhe;
for noncompliance.
H,Moq, s. L ch 92-51. S. N. cn re-10 5. 12 cR 9f-259.
CHAPTER 177
LAND BOUNDARIES
PART I
PLATTING
177.031 Definitions.
177.061 Qualification of person making survey pro
plat certification.
177,071 Approval of plat by governing bodies.
177.091 Plats made for recording.
177.141 Affidavit confirming error on a recorded plat
177.151 State plane coordinate.
177.031 Definitions. —As used in this chapter.
(1) "Alley means a right-of-way providing a secure
sty means of access and service to abutting properf,
(2) "Block" includes "tier" or "group" and means a
group of lots existing within well-defined and fixes
boundaries, usually being an area surrounded by streets
or other physical barriers and having an assigned num
her, letter, or other name through which it may be idenb
fied.
(3) "Board" means any board appointed by a munito
pality, county commission. or state agency, such as the
planning and zoning board, area planning board, or the
governing board of a drainage district.
(4) "Governing body' means the board of county
commissioners or the legal governing body of a county.
municipality, town, or village of this state.
(5) "Cul-de-sac" means a street terminated at the
end by a vehicular turnaround.
(6) "Developer" means the person or legal entity that
applies for approval of a plat of a subdivision pursuant
to this chapter.
(7)(a) "Easement"means any strip of land created by
a subdivider for public or private utilities, drainage, sani
tatlon, or other specified uses having limitations, the title
to which shall remain in the name of the property owner.
subject to the right of use designated in the reservation
of the servitude.
(b) "Public utllity" includes any public or private uul
try, such as, but not limited to, storm drainage, sanitary
sewers, electric power, water service, gas service. a
telephone line, whether underground or overhead.
(8) "Su rvey data" means all information shown on the
face of a plat that would delineate the physical bounds -
vies of the subdivision and any parts thereof.