Florida Senate Bill S1810 Introduced / Bill

 Florida Senate - 2022 SB 1810  By Senator Perry 8-01626A-22 20221810__ 1 A bill to be entitled 2 An act relating to retirement; amending s. 121.021, 3 F.S.; revising the definition of the term 4 termination to clarify circumstances under which a 5 Florida Retirement System member is deemed to have 6 terminated employment with an employer; specifying 7 that a termination must adhere to a specified Internal 8 Revenue Service regulation; specifying that the 9 provision of volunteer services does not constitute 10 employment by, or the provision of services to, a 11 participating employer; defining the term volunteer 12 services; amending s. 121.091, F.S.; conforming a 13 provision to changes made by the act; authorizing the 14 Division of Retirement of the Department of Management 15 Services to adopt certain rules governing the 16 provision of volunteer services by retirees to 17 employers; authorizing employers to establish 18 volunteer programs in accordance with division rule; 19 providing an effective date. 20 21 Be It Enacted by the Legislature of the State of Florida: 22 23 Section 1.Subsection (39) of section 121.021, Florida 24 Statutes, is amended, and subsection (65) is added to that 25 section, to read: 26 121.021Definitions.The following words and phrases as 27 used in this chapter have the respective meanings set forth 28 unless a different meaning is plainly required by the context: 29 (39)(a)Termination occurs, except as provided in 30 paragraphs paragraph (b) and (c), when a member ceases all 31 employment relationships with, and ceases providing services to, 32 all participating employers, however: 33 1.For retirements effective before July 1, 2010, if a 34 member is employed by, or provides services to, any such 35 employer within the next calendar month, termination shall be 36 deemed not to have occurred. A leave of absence constitutes a 37 continuation of the employment relationship, except that a leave 38 of absence without pay due to disability may constitute 39 termination if such member makes application for and is approved 40 for disability retirement in accordance with s. 121.091(4). The 41 department or state board may require other evidence of 42 termination as it deems necessary. 43 2.For retirements effective on or after July 1, 2010, if a 44 member is employed by, or provides services to, any such 45 employer within the next 6 calendar months, termination shall be 46 deemed not to have occurred. A leave of absence constitutes a 47 continuation of the employment relationship, except that a leave 48 of absence without pay due to disability may constitute 49 termination if such member makes application for and is approved 50 for disability retirement in accordance with s. 121.091(4). The 51 department or state board may require other evidence of 52 termination as it deems necessary. 53 (b)Termination for a member ending participation 54 electing to participate in the Deferred Retirement Option 55 Program occurs when the program participant ceases all 56 employment relationships with, and ceases providing services to, 57 all participating employers in accordance with s. 121.091(13), 58 however: 59 1.For termination dates occurring before July 1, 2010, if 60 a the member is employed by, or provides services to, any such 61 employer within the next calendar month, termination shall will 62 be deemed not to have occurred, except as provided in s. 63 121.091(13)(b)4.c. A leave of absence constitutes shall 64 constitute a continuation of the employment relationship. 65 2.For termination dates occurring on or after July 1, 66 2010, if a the member becomes employed by, or provides services 67 to, any such employer within the next 6 calendar months, 68 termination shall will be deemed not to have occurred, except as 69 provided in s. 121.091(13)(b)4.c. A leave of absence constitutes 70 a continuation of the employment relationship. 71 (c)Effective July 1, 2011, termination for a member 72 receiving a refund of employee contributions occurs when a 73 member ceases all employment relationships with, and ceases 74 providing services to, all participating employers for 3 75 calendar months. A leave of absence constitutes a continuation 76 of the employment relationship. 77 78 All terminations must be a termination of employment as defined 79 in 26 C.F.R. s. 1.409A-1(h)(1)(ii). Volunteer services do not 80 constitute employment by, or the provision of services to, an 81 employer. The department or the state board may require any 82 evidence of termination necessary to determine compliance with 83 this chapter or any rules adopted thereto. 84 (65)Volunteer services means services provided in 85 accordance with rules adopted pursuant to s. 121.091(15). 86 Section 2.Paragraph (c) of subsection (4) of section 87 121.091, Florida Statutes, is amended, and subsection (15) is 88 added to that section, to read: 89 121.091Benefits payable under the system.Benefits may not 90 be paid under this section unless the member has terminated 91 employment as provided in s. 121.021(39)(a) or begun 92 participation in the Deferred Retirement Option Program as 93 provided in subsection (13), and a proper application has been 94 filed in the manner prescribed by the department. The department 95 may cancel an application for retirement benefits when the 96 member or beneficiary fails to timely provide the information 97 and documents required by this chapter and the departments 98 rules. The department shall adopt rules establishing procedures 99 for application for retirement benefits and for the cancellation 100 of such application when the required information or documents 101 are not received. 102 (4)DISABILITY RETIREMENT BENEFIT. 103 (c)Proof of disability.The administrator, before 104 approving payment of any disability retirement benefit, shall 105 require proof that the member is totally and permanently 106 disabled as provided herein: 107 1.Such proof shall include the certification of the 108 members total and permanent disability by two licensed 109 physicians of the state and such other evidence of disability as 110 the administrator may require, including reports from vocational 111 rehabilitation, evaluation, or testing specialists who have 112 evaluated the applicant for employment. A member whose position 113 with an employer requires that the member work full time outside 114 this state in the United States may include certification by two 115 licensed physicians of the state where the member works. A 116 member who is receiving care at a federal Veterans Health 117 Administration facility may include certification by two 118 licensed physicians working at the facility. 119 2.It must be documented that: 120 a.The members medical condition occurred or became 121 symptomatic during the time the member was employed in an 122 employee/employer relationship with his or her employer; 123 b.The member was totally and permanently disabled at the 124 time he or she terminated covered employment; and 125 c.The member has not been employed with, or provided any 126 services to, any other employer after such termination. 127 3.If the application is for in-line-of-duty disability, in 128 addition to the requirements of subparagraph 2., it must be 129 documented by competent medical evidence that the disability was 130 caused by a job-related illness or accident which occurred while 131 the member was in an employee/employer relationship with his or 132 her employer. 133 4.The unavailability of an employment position that the 134 member is physically and mentally capable of performing will not 135 be considered as proof of total and permanent disability. 136 (15)VOLUNTEER SERVICES.The division may adopt rules 137 establishing criteria for volunteer services that retirees may 138 provide to an employer while still being deemed to have had a 139 termination occur as defined in s. 121.021. Employers may 140 establish volunteer programs in accordance with any such rules 141 adopted pursuant to this subsection. 142 Section 3.This act shall take effect July 1, 2022.