Senate Bill sb1094

    Florida Senate - 2006                                  SB 1094

    By Senator Aronberg





    27-140-06

  1                      A bill to be entitled

  2         An act relating to the Florida Retirement

  3         System; amending s. 121.021, F.S.; redefining

  4         the term "compensation" to include certain

  5         supplementary payments made to firefighters,

  6         paramedics, and emergency medical technicians

  7         and certain employer-reported retirement

  8         contributions; providing legislative findings

  9         and a declaration of important state interest;

10         providing an effective date.

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12  Be It Enacted by the Legislature of the State of Florida:

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14         Section 1.  Paragraph (a) of subsection (22) of section

15  121.021, Florida Statutes, is amended to read:

16         121.021  Definitions.--The following words and phrases

17  as used in this chapter have the respective meanings set forth

18  unless a different meaning is plainly required by the context:

19         (22)  "Compensation" means the monthly salary paid a

20  member by his or her employer for work performed arising from

21  that employment.

22         (a)  Compensation shall include:

23         1.  Overtime payments paid from a salary fund.

24         2.  Accumulated annual leave payments.

25         3.  Payments in addition to the employee's base rate of

26  pay if all the following apply:

27         a.  The payments are paid according to a formal written

28  policy that applies to all eligible employees equally;

29         b.  The policy provides that payments shall commence no

30  later than the 11th year of employment;

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    Florida Senate - 2006                                  SB 1094
    27-140-06




 1         c.  The payments are paid for as long as the employee

 2  continues his or her employment; and

 3         d.  The payments are paid at least annually.

 4         4.  Amounts withheld for tax sheltered annuities or

 5  deferred compensation programs, or any other type of salary

 6  reduction plan authorized under the Internal Revenue Code.

 7         5.  Payments made in lieu of a permanent increase in

 8  the base rate of pay, whether made annually or in 12 or 26

 9  equal payments within a 12-month period, when the member's

10  base pay is at the maximum of his or her pay range. When a

11  portion of a member's annual increase raises his or her pay

12  range and the excess is paid as a lump sum payment, such lump

13  sum payment shall be compensation for retirement purposes.

14         6.  Effective July 1, 2002, salary supplements made

15  pursuant to s. 1012.72 requiring a valid National Board for

16  Professional Standards certificate, notwithstanding the

17  provisions of subparagraph 3.

18         7.  Effective July 1, 2006, salary supplements made to

19  firefighters, paramedics, or emergency medical technicians for

20  the successful completion of employer-approved educational

21  training or for additional job-related duties and

22  responsibilities, notwithstanding the provisions of

23  subparagraph 3. For all periods prior to July 1, 2006,

24  employer-reported retirement contributions on these

25  supplemental payments shall be compensation.

26         Section 2.  It is declared by the Legislature that

27  firefighters, emergency medical technicians, and paramedics

28  perform state and municipal functions; that it is their duty

29  to protect life and property at their own risk and peril; that

30  it is their duty to continuously instruct school personnel,

31  public officials, and private citizens about safety; and that

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    Florida Senate - 2006                                  SB 1094
    27-140-06




 1  their activities are vital to the public safety. Therefore,

 2  the Legislature declares that it is a proper and legitimate

 3  state purpose to provide a uniform retirement system for the

 4  benefit of firefighters, emergency medical technicians, and

 5  paramedics, and intends, in implementing the provisions of s.

 6  14, Art. X of the State Constitution as they relate to

 7  municipal and special district pension trust fund systems and

 8  plans, that such retirement systems or plans be managed,

 9  administered, operated, and funded in such manner as to

10  maximize the protection of pension trust funds. Pursuant to s.

11  18, Art. VII of the State Constitution, the Legislature

12  determines and declares that the provisions of this act

13  fulfill an important state interest.

14         Section 3.  This act shall take effect July 1, 2006.

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