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