Florida 2023 Regular Session

Florida House Bill H1121 Compare Versions

Version 1 (Old)

Version 2 (New)

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10	10		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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14		-	1
	14	+	A bill to be entitled 1
15	15		An act relating to the Florida Retirement System; 2
16	16		amending s. 121.021, F.S.; revising and providing 3
17	17		definitions; amending s. 121.091, F.S.; authorizing 4
18	18		employers to establish volunteer programs; 5
19	19		establishing criteria for such programs; providing an 6
20	20		effective date. 7
21	21		8
22	22		Be It Enacted by the Legislature of the State of Florida: 9
23	23		10
24	24		Section 1. Subsection (39) of section 121.021, Florida 11
25	25		Statutes, is amended, and sub section (65) is added to that 12
26	26		section, to read: 13
27	27		121.021 Definitions. —The following words and phrases as 14
28	28		used in this chapter have the respective meanings set forth 15
29	29		unless a different meaning is plainly required by the context: 16
30	30		(39)(a) "Termination" occ urs, except as provided in 17
31	31		paragraphs paragraph (b) and (c), when a member ceases all 18
32	32		employment, which term includes the provision of services, 19
33	33		relationships with all participating employers, however: 20
34	34		1. For retirements effective before July 1, 2010, if a 21
35	35		member is employed by any such employer within the next calendar 22
36	36		month, termination shall be deemed not to have occurred. A leave 23
37	37		of absence constitutes a continuation of the employment 24
38	38		relationship, except that a leave of absence without pay due to 25
39		-	~~ENROLLED~~
40		-	CS/CS/HB 1121 2023 ~~Legislature~~
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51	51		disability may constitute termination if such member makes 26
52	52		application for and is approved for disability retirement in 27
53	53		accordance with s. 121.091(4). The department or state board may 28
54	54		require other evidence of termination as it deems necessary. 29
55	55		2. For retirements effective on or after July 1, 2010, if 30
56	56		a member is employed by any such employer within the next 6 31
57	57		calendar months, termination shall be deemed not to have 32
58	58		occurred. A leave of absence constitutes a continuation of the 33
59	59		employment relationship, exce pt that a leave of absence without 34
60	60		pay due to disability may constitute termination if such member 35
61	61		makes application for and is approved for disability retirement 36
62	62		in accordance with s. 121.091(4). The department or state board 37
63	63		may require other evidence of termination as it deems necessary. 38
64	64		(b) "Termination" for a member ending participation 39
65	65		electing to participate in the Deferred Retirement Option 40
66	66		Program occurs when the program participant ceases all 41
67	67		employment, which term includes the provision of serv ices, 42
68	68		relationships with all participating employers in accordance 43
69	69		with s. 121.091(13), however: 44
70	70		1. For termination dates occurring before July 1, 2010, if 45
71	71		a the member is employed by any such employer within the next 46
72	72		calendar month, termination shall will be deemed not to have 47
73	73		occurred, except as provided in s. 121.091(13)(b)4.c. A leave of 48
74	74		absence constitutes shall constitute a continuation of the 49
75	75		employment relationship. 50
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77		-	CS/CS/HB 1121 2023 ~~Legislature~~
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88	88		2. For termination dates occurring on or after July 1, 51
89	89		2010, if a the member becomes employed by any such employer 52
90	90		within the next 6 calendar months, termination shall will be 53
91	91		deemed not to have occurred, except as provided in s. 54
92	92		121.091(13)(b)4.c. A leave of absence constitutes a continuation 55
93	93		of the employment relationship. 56
94	94		(c) Effective July 1, 2011, "termination" for a member 57
95	95		receiving a refund of employee contributions occurs when a 58
96	96		member ceases all employment , which term includes the provision 59
97	97		of services, relationships with all participating employers for 60
98	98		3 calendar months. A leave of absence constitutes a continuation 61
99	99		of the employment relationship. 62
100	100		63
101	101		All terminations must be a termination of employment consistent 64
102	102		with 26 C.F.R. s. 1.409A -1(h)(1)(ii). After July 1, 2023, 65
103	103		volunteer services do not constitute employment by, or pr ovision 66
104	104		of services to, an employer. The department or state board may 67
105	105		require any evidence of termination necessary to determine 68
106	106		compliance with this chapter or the rules adopted thereunder. 69
107	107		(65) "Volunteer services" means services provided in 70
108	108		accordance with s. 121.091(15). 71
109	109		Section 2. Subsection (15) is added to section 121.091, 72
110	110		Florida Statutes, to read: 73
111	111		121.091 Benefits payable under the system. —Benefits may 74
112	112		not be paid under this section unless the member has terminated 75
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125	125		employment as provided in s. 121.021(39)(a) or begun 76
126	126		participation in the Deferred Retirement Option Program as 77
127	127		provided in subsection (13), and a proper application has been 78
128	128		filed in the manner prescribed by the department. The department 79
129	129		may cancel an application for retiremen t benefits when the 80
130	130		member or beneficiary fails to timely provide the information 81
131	131		and documents required by this chapter and the department's 82
132	132		rules. The department shall adopt rules establishing procedures 83
133	133		for application for retirement benefits and for th e cancellation 84
134	134		of such application when the required information or documents 85
135	135		are not received. 86
136	136		(15) VOLUNTEER SERVICES. —Employers may establish 87
137	137		postemployment volunteer programs to allow retirees to provide 88
138	138		civic, charitable, and humanitarian services d uring the first 12 89
139	139		calendar months following retirement without causing the retiree 90
140	140		to violate the requirement concerning termination of employment 91
141	141		as defined in 26 C.F.R. s. 1.409A -1(h)(1)(ii), provided that the 92
142	142		program meets all of the following criteria : 93
143	143		(a) Before the date of retirement, there was no agreement 94
144	144		or understanding between the employer and the retiree that the 95
145	145		retiree would provide any service for the employer. 96
146	146		(b) The employer or a third party may not provide any form 97
147	147		of compensation, including any cash equivalents, to a volunteer 98
148	148		for his or her volunteer service. 99
149	149		(c) Except as otherwise provided in law, a volunteer may 100
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162	162		not be provided any employee benefits, including health or life 101
163	163		insurance benefits. However, a volunteer may be provi ded certain 102
164	164		perquisites necessary for, and for the limited purpose of, 103
165	165		completing tasks associated with the volunteer program, such as 104
166	166		an assigned uniform or the provision of equipment. 105
167	167		(d) The number of volunteer hours per week, including 106
168	168		training hours, that the volunteer may provide is no more than 107
169	169		20 percent of the number of hours that the volunteer was 108
170	170		expected to work per week before his or her date of retirement. 109
171	171		(e) There is a clear distinction between the duties of a 110
172	172		volunteer and the duti es of an employee. 111
173	173		(f) The schedule of a volunteer, including the number of 112
174	174		hours volunteered and the number and type of assignments for 113
175	175		which he or she agrees to volunteer, is controlled by the 114
176	176		volunteer. 115
177	177		(g) The employer and the retiree are both requ ired to 116
178	178		maintain adequate records to document adherence to the criteria 117
179	179		listed in this subsection. The records must be made available to 118
180	180		the department or state board upon request. 119
181	181		Section 3. This act shall take effect July 1, 2023. 120