| 13 | 13 | | An act relating to the Firefighters' Relief and 2 |
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| 14 | 14 | | Pension Fund of the City of Pensacola, Escambia 3 |
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| 15 | 15 | | County; amending ch. 21483, Laws of Florida, 1941, as 4 |
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| 16 | 16 | | amended; removing reductions to a retiree's spousal 5 |
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| 17 | 17 | | benefits and the prohibition of remarriage for the 6 |
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| 18 | 18 | | widow or widower; providing for pensionable overtime 7 |
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| 19 | 19 | | hours and basic life support; providing an effective 8 |
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| 20 | 20 | | date. 9 |
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| 21 | 21 | | 10 |
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| 22 | 22 | | Be It Enacted by the Legislature of the State of Florida: 11 |
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| 23 | 23 | | 12 |
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| 24 | 24 | | Section 1. Subsection (n) of section 5, subsection (a) of 13 |
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| 25 | 25 | | section 13, and subsection (d) of section 30 of chapter 21483, 14 |
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| 26 | 26 | | Laws of Florida, 1941, as amended by chapters 2017 -205, 2015-15 |
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| 27 | 27 | | 206, and 2000-468, Laws of Florida, are amended to read: 16 |
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| 28 | 28 | | Section 5. Basis for compensation. —The pension of all 17 |
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| 29 | 29 | | persons entitled thereto, as hereinafter specified, shall be 18 |
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| 30 | 30 | | computed upon the basis of their compensation and their years of 19 |
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| 31 | 31 | | service in accordance with the following tables: 20 |
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| 32 | 32 | | (n)(1) In lieu of th e amount and form of retirement income 21 |
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| 33 | 33 | | payable in the event of normal or early retirement as specified 22 |
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| 34 | 34 | | above in this section, a firefighter, upon written request to 23 |
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| 35 | 35 | | the board of trustees, before receiving any retirement income or 24 |
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| 36 | 36 | | benefit from the Plan, and subject to the approval of the board 25 |
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| 44 | 44 | | Page 2 of 8 |
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| 45 | 45 | | F L O R I D A H O U S E O F R E P R E S E N T A T I V E S |
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| 46 | 46 | | |
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| 47 | 47 | | of trustees, may elect to receive a retirement income or benefit 26 |
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| 48 | 48 | | of equivalent actuarial value as calculated under s. 175.162, 27 |
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| 49 | 49 | | Florida Statutes, payable in accordance with one of the 28 |
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| 50 | 50 | | following options: 29 |
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| 51 | 51 | | a. A retirement income of a larger monthly amount, payable 30 |
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| 52 | 52 | | to the firefighter for his or her lifetime only. 31 |
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| 53 | 53 | | b. A retirement income of a modified monthly amount, 32 |
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| 54 | 54 | | payable to the firefighter during the joint lifetime of the 33 |
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| 55 | 55 | | firefighter and a joint pensioner designated by the firefighter, 34 |
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| 56 | 56 | | and following the death of either of them, 100 percent, 75 35 |
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| 57 | 57 | | percent, 66 2/3 percent, or 50 percent of such monthly amounts 36 |
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| 58 | 58 | | payable to the survivor for the lifetime of the survivor. 37 |
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| 59 | 59 | | c. Such other amount and form of retirement payment or 38 |
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| 60 | 60 | | benefits as, in the opinion of the board of trustees, will best 39 |
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| 61 | 61 | | meet the circumstances of the retired firefighter. 40 |
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| 62 | 62 | | 1. The firefighter, upon electing any option under this 41 |
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| 63 | 63 | | section, will designate the joint pensioner or beneficiary (or 42 |
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| 64 | 64 | | beneficiaries) to rec eive the benefit, if any, payable under the 43 |
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| 65 | 65 | | Plan in the event of his or her death and will have the power to 44 |
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| 66 | 66 | | change such designation from time to time, but any such change 45 |
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| 67 | 67 | | shall be deemed a new election and will be subject to approval 46 |
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| 68 | 68 | | by the board of trust ees. Such designation will name a joint 47 |
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| 69 | 69 | | pensioner or one or more primary beneficiaries where applicable. 48 |
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| 70 | 70 | | If a firefighter has elected an option with a joint pensioner or 49 |
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| 71 | 71 | | beneficiary and his or her retirement income benefits have 50 |
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| 79 | 79 | | Page 3 of 8 |
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| 80 | 80 | | F L O R I D A H O U S E O F R E P R E S E N T A T I V E S |
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| 81 | 81 | | |
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| 82 | 82 | | commenced, the firefighter may thereafter change the designated 51 |
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| 83 | 83 | | joint pensioner or beneficiary, but only if the board of 52 |
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| 84 | 84 | | trustees consents to such change and if the joint pensioner last 53 |
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| 85 | 85 | | previously designated by the firefighter is alive when the 54 |
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| 86 | 86 | | firefighter files with the board of tr ustees a request for such 55 |
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| 87 | 87 | | change. 56 |
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| 88 | 88 | | 2. The consent of a firefighter's joint pensioner or 57 |
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| 89 | 89 | | beneficiary to any such change shall not be required. 58 |
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| 90 | 90 | | 3. The board of trustees may request such evidence of the 59 |
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| 91 | 91 | | good health of the joint pensioner that is being remo ved as it 60 |
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| 92 | 92 | | may require, and the amount of the retirement income payable to 61 |
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| 93 | 93 | | the firefighter upon designation of a new joint pensioner shall 62 |
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| 94 | 94 | | be actuarially redetermined, taking into account the age and sex 63 |
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| 95 | 95 | | of the former joint pensioner, the new joint pensione r, and the 64 |
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| 96 | 96 | | firefighter. Each such designation will be made in writing on a 65 |
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| 97 | 97 | | form prepared by the board of trustees and upon completion will 66 |
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| 98 | 98 | | be filed with the board of trustees. In the event that no 67 |
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| 99 | 99 | | designated beneficiary survives the firefighter, such benef its 68 |
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| 100 | 100 | | as are payable in the event of the death of the firefighter 69 |
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| 101 | 101 | | subsequent to his or her retirement shall be paid as provided in 70 |
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| 102 | 102 | | subsection (o). 71 |
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| 103 | 103 | | (2) For firefighters hired on or after the effective date 72 |
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| 104 | 104 | | of this act, the spousal benefits shall be equal to such benefit 73 |
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| 105 | 105 | | payment options as provided by the Florida Retirement System for 74 |
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| 106 | 106 | | the Special Risk Class, elected as follows: 75 |
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| 114 | 114 | | Page 4 of 8 |
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| 115 | 115 | | F L O R I D A H O U S E O F R E P R E S E N T A T I V E S |
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| 116 | 116 | | |
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| 117 | 117 | | a. A monthly benefit payment to the firefighter for the 76 |
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| 118 | 118 | | firefighter's lifetime only. 77 |
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| 119 | 119 | | b. A decreased monthly benefit to the firefi ghter for the 78 |
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| 120 | 120 | | firefighter's lifetime or 10 years certain. If the firefighter 79 |
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| 121 | 121 | | dies before receiving the benefit for 10 years, the beneficiary 80 |
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| 122 | 122 | | will receive the same monthly benefit for the remainder of the 81 |
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| 123 | 123 | | 10 years. 82 |
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| 124 | 124 | | c. A decreased monthly benefit during the joint lifetime 83 |
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| 125 | 125 | | of both the firefighter and his or her joint annuitant and 84 |
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| 126 | 126 | | which, after the death of either, shall continue during the 85 |
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| 127 | 127 | | lifetime of the survivor in the same amount. 86 |
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| 128 | 128 | | d. A decreased monthly benefit payable during the joint 87 |
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| 129 | 129 | | lifetime of the firefighter and his or her joint annuitant and 88 |
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| 130 | 130 | | which, after the death of either, shall continue during the 89 |
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| 131 | 131 | | lifetime of the survivor in an amount equal to 66 2/3 percent of 90 |
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| 132 | 132 | | the amount that was payable during the joint lifetime of the 91 |
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| 133 | 133 | | firefighter and his or her joint annuitant. 92 |
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| 134 | 134 | | (2)(3) Retirement income payments made under the option 93 |
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| 135 | 135 | | elected in accordance with this section shall be subject to the 94 |
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| 136 | 136 | | following limitations: 95 |
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| 137 | 137 | | a. If a firefighter dies before his or her normal 96 |
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| 138 | 138 | | retirement date or early retirement d ate, whichever first 97 |
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| 139 | 139 | | occurs, no retirement benefit will be payable under the option 98 |
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| 140 | 140 | | to any person, but the benefits, if any, will be determined 99 |
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| 141 | 141 | | under section 13 or section 14 of the Plan or s. 175.201, 100 |
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| 149 | 149 | | Page 5 of 8 |
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| 150 | 150 | | F L O R I D A H O U S E O F R E P R E S E N T A T I V E S |
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| 151 | 151 | | |
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| 152 | 152 | | Florida Statutes, as the case may be. 101 |
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| 153 | 153 | | b. If the designated beneficiary (or beneficiaries) or 102 |
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| 154 | 154 | | joint pensioner dies before the firefighter's retirement under 103 |
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| 155 | 155 | | the Plan, the option elected will be canceled automatically, and 104 |
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| 156 | 156 | | a retirement income of the normal form and amount will be 105 |
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| 157 | 157 | | payable to the firefighter up on retirement as if the election 106 |
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| 158 | 158 | | had not been made, unless a new election is made in accordance 107 |
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| 159 | 159 | | with this section or a new beneficiary is designated by the 108 |
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| 160 | 160 | | firefighter before retirement and within 90 days after the death 109 |
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| 161 | 161 | | of the beneficiary. 110 |
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| 162 | 162 | | c. If both the retired firefighter and the beneficiary (or 111 |
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| 163 | 163 | | beneficiaries) designated by him or her die before the full 112 |
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| 164 | 164 | | payment has been effected under any option providing for 113 |
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| 165 | 165 | | payments for a period certain and life thereafter, made pursuant 114 |
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| 166 | 166 | | to section (1)(c) above, the board of trustees may, in its 115 |
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| 167 | 167 | | discretion, direct that the actuarial equivalent value of the 116 |
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| 168 | 168 | | remaining payments be paid in a lump sum and in accordance with 117 |
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| 169 | 169 | | subsection (o). 118 |
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| 170 | 170 | | d. If a firefighter continues beyond his or her normal 119 |
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| 171 | 171 | | retirement date and dies b efore actual retirement and while an 120 |
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| 172 | 172 | | option made pursuant to this section is in effect, monthly 121 |
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| 173 | 173 | | retirement income payments will be made, or a retirement benefit 122 |
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| 174 | 174 | | will be paid, under the option to a beneficiary (or 123 |
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| 175 | 175 | | beneficiaries) designated by the firefighte r in the amounts or 124 |
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| 176 | 176 | | amounts computed as if the firefighter had retired under the 125 |
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| 184 | 184 | | Page 6 of 8 |
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| 185 | 185 | | F L O R I D A H O U S E O F R E P R E S E N T A T I V E S |
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| 186 | 186 | | |
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| 187 | 187 | | option on the date on which the death occurred. 126 |
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| 188 | 188 | | Section 13. Death benefits for survivors. — 127 |
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| 189 | 189 | | (a) In the event of the death of a pensioner while he or 128 |
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| 190 | 190 | | she is actually drawi ng a pension under the provisions of this 129 |
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| 191 | 191 | | act, or in the event of the death of any person entitled to the 130 |
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| 192 | 192 | | benefits of this act, who shall have been employed as a 131 |
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| 193 | 193 | | firefighter, the widow or widower of such person , so long as she 132 |
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| 194 | 194 | | or he remains unmarried, shall be paid a monthly pension equal 133 |
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| 195 | 195 | | to one-twelfth ( 1/12th) of seventy -five percent (75%) of the 134 |
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| 196 | 196 | | annual pension which the deceased pensioner or person so 135 |
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| 197 | 197 | | entitled was receiving or to which he or she would have been 136 |
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| 198 | 198 | | entitled in the event of retirement as of the date of his or her 137 |
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| 199 | 199 | | death, having regard to his or her period of service and rate of 138 |
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| 200 | 200 | | compensation, irrespective of his or her age, which pension 139 |
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| 201 | 201 | | shall be for the use of the said widow or widower. If the 140 |
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| 202 | 202 | | widow's or widower's pension has been terminated d ue to 141 |
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| 203 | 203 | | remarriage and such marriage ends in the spouses's death or 142 |
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| 204 | 204 | | divorce, then the widow's or widower's pension may be restored 143 |
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| 205 | 205 | | by the pension board in the same amount as previously provided 144 |
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| 206 | 206 | | by provisions of this act, 145 |
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| 207 | 207 | | Section 30. Definitions. —The following words and phrases 146 |
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| 208 | 208 | | have the following meanings: 147 |
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| 209 | 209 | | (d) "Compensation," "salary," and "earnings" mean the 148 |
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| 210 | 210 | | wages paid to a firefighter as a maximum of 300 hours of annual 149 |
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| 211 | 211 | | overtime pay, basic life support (bls), station or watch captain 150 |
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| 219 | 219 | | Page 7 of 8 |
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| 220 | 220 | | F L O R I D A H O U S E O F R E P R E S E N T A T I V E S |
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| 221 | 221 | | |
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| 222 | 222 | | pay, special duty pay, in-service sick leave redemption pay 151 |
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| 223 | 223 | | (when paid), bonuses, lump -sum payments not paid at termination, 152 |
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| 224 | 224 | | including employee-elective salary reductions to deferrals to 153 |
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| 225 | 225 | | any salary reduction, deferred compensation, or tax -sheltered 154 |
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| 226 | 226 | | annuity programs authoriz ed under the Internal Revenue Code if 155 |
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| 227 | 227 | | the firefighter would receive those reductions or deferrals if 156 |
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| 228 | 228 | | he or she were not participating in such programs, and any other 157 |
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| 229 | 229 | | payments required by law to be included in pension calculations. 158 |
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| 230 | 230 | | However: 159 |
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| 231 | 231 | | (1) For those firefighters with 10 or more years of 160 |
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| 232 | 232 | | service as of June 10, 2015, a maximum of 300 hours per plan 161 |
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| 233 | 233 | | year of annual overtime pay shall be included in compensation. 162 |
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| 234 | 234 | | (2) For those firefighters with fewer than 10 years of 163 |
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| 235 | 235 | | service as of June 10, 2015, a maximu m of 200 hours per plan 164 |
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| 236 | 236 | | year of annual overtime pay shall be included in compensation. 165 |
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| 237 | 237 | | (3) For those firefighters hired on or after June 10, 166 |
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| 238 | 238 | | 2015, no overtime pay shall be included in compensation. 167 |
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| 239 | 239 | | Compensation for any plan year shall not exceed the annu al 168 |
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| 240 | 240 | | compensation limit under section 401(a)(17) of the Code, as in 169 |
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| 241 | 241 | | effect on the first day of the plan year. This limit shall be 170 |
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| 242 | 242 | | adjusted by the Secretary of the Treasury to reflect increases 171 |
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| 243 | 243 | | in the cost of living, as provided in section 401(a)(17)(B) of 172 |
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| 244 | 244 | | the Code; however, the dollar increase in effect on January 1 of 173 |
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| 245 | 245 | | any calendar year is effective for the plan year beginning in 174 |
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| 246 | 246 | | such calendar year. If a Plan determines compensation over a 175 |
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