Florida Senate - 2016                                    SB 7014
       
       
        
       By the Committee on Governmental Oversight and Accountability
       
       
       
       
       
       585-00728-16                                          20167014__
    1                        A bill to be entitled                      
    2         An act relating to the Florida Retirement System;
    3         amending s. 121.0515, F.S.; authorizing renewed
    4         membership in the retirement system for retirees who
    5         are reemployed in a position eligible for the Special
    6         Risk Class under certain circumstances; amending s.
    7         121.053, F.S.; authorizing renewed membership in the
    8         retirement system for retirees who are reemployed in a
    9         position eligible for the Elected Officers’ Class
   10         under certain circumstances; amending s. 121.055,
   11         F.S.; providing for renewed membership in the
   12         retirement system for retirees of the Senior
   13         Management Service Optional Annuity Program who are
   14         employed on or after a specified date; amending s.
   15         121.091, F.S.; conforming a provision to changes made
   16         by the act; amending s. 121.111, F.S.; requiring an
   17         employer to make employer and employee contributions
   18         toward credit for military service for service credit
   19         earned on or after a specified date; amending s.
   20         121.122, F.S.; requiring that certain retirees who are
   21         employed on or after a specified date be renewed
   22         members in the investment plan; providing exceptions;
   23         specifying that creditable service does not accrue for
   24         employment during a specified period; prohibiting
   25         certain funds from being paid into a renewed member’s
   26         investment plan account for a specified period of
   27         employment; requiring the renewed member to satisfy
   28         vesting requirements; prohibiting a renewed member
   29         from receiving specified disability benefits;
   30         specifying limitations and requirements; requiring the
   31         employer and the retiree to make applicable
   32         contributions to the renewed member’s investment plan
   33         account; providing for the transfer of contributions;
   34         prohibiting the purchase of past service in the
   35         investment plan; authorizing a renewed member to
   36         receive additional credit towards the health insurance
   37         subsidy under certain circumstances; prohibiting
   38         transfers to the pension plan; providing that a
   39         retiree employed on or after a specified date in a
   40         regularly established position eligible for the State
   41         University System Optional Retirement Program or State
   42         Community College System Optional Retirement Program
   43         is a renewed member of that program; specifying
   44         limitations and requirements; requiring the employer
   45         and the retiree to make applicable contributions;
   46         prohibiting the purchase of past service in the
   47         program; providing for renewed membership in the
   48         optional retirement program for certain retirees
   49         initially reemployed on or after a specified date;
   50         prohibiting a renewed member from receiving specified
   51         disability benefits; specifying limitations and
   52         requirements; requiring the employer and the retiree
   53         to make applicable contributions; providing for the
   54         transfer of contributions; prohibiting the purchase of
   55         past service in the optional retirement program;
   56         authorizing a renewed member to receive additional
   57         credit towards the health insurance subsidy under
   58         certain circumstances; providing for enrollment in the
   59         investment plan for retirees initially reemployed on
   60         or after a specified date; prohibiting such retirees
   61         from receiving specified disability benefits;
   62         specifying limitations and requirements; providing for
   63         contributions, and the transfer thereof, to the
   64         reemployed retiree’s investment plan account;
   65         prohibiting the purchase of past service; authorizing
   66         a renewed member to receive additional credit towards
   67         the health insurance subsidy under certain
   68         circumstances; prohibiting transfers to the pension
   69         plan; amending s. 121.4501, F.S.; revising the
   70         definition of the term “eligible employee”; conforming
   71         a provision to changes made by the act; providing for
   72         employer contribution rate increases to fund changes
   73         made by the act; providing a directive to the Division
   74         of Law Revision and Information; declaring that the
   75         act fulfills an important state interest; providing an
   76         effective date.
   77          
   78  Be It Enacted by the Legislature of the State of Florida:
   79  
   80         Section 1. Paragraphs (i) and (j) are added to subsection
   81  (2) of section 121.0515, Florida Statutes, to read:
   82         121.0515 Special Risk Class.—
   83         (2) MEMBERSHIP.—
   84         (i) A retiree of a state-administered retirement system who
   85  is employed in a regularly established position eligible for the
   86  Special Risk Class with a covered employer and initially
   87  enrolled in the Special Risk Class as a renewed member as
   88  provided in s. 121.122 on or after July 1, 2016, is subject to
   89  the following conditions:
   90         1. If initially reemployed at any time from July 1, 2010,
   91  through June 30, 2016, and employed in a regularly established
   92  position eligible for the Special Risk Class as provided in this
   93  subsection and subsection (3), the retiree shall be enrolled in
   94  the Special Risk Class as a renewed member of the investment
   95  plan for creditable service earned on or after July 1, 2016.
   96         2. If initially reemployed on or after July 1, 2016 in a
   97  regularly established position eligible for the Special Risk
   98  Class as provided in this subsection and subsection (3), the
   99  retiree shall be enrolled as a renewed member of the investment
  100  plan.
  101         3. A reemployed retiree, or the employer on behalf of the
  102  retiree, may not purchase any past service for employment from
  103  July 1, 2010, to June 30, 2016, when renewed membership was not
  104  available.
  105         (j) Effective July 1, 2016, a renewed member initially
  106  enrolled before July 1, 2010, who is employed in a regularly
  107  established position eligible for the Special Risk Class as
  108  provided in this subsection and subsection (3) may be enrolled
  109  in the Special Risk Class as a renewed member of the Florida
  110  Retirement System for creditable service earned on or after July
  111  1, 2016. Service as a renewed member in a regularly established
  112  position otherwise covered by the Special Risk Class as required
  113  by this subsection and subsection (3), before July 1, 2016,
  114  cannot be upgraded from the Regular Class accrual value.
  115         Section 2. Paragraph (a) of subsection (3) and subsection
  116  (5) of section 121.053, Florida Statutes, are amended to read:
  117         121.053 Participation in the Elected Officers’ Class for
  118  retired members.—
  119         (3) On or after July 1, 2010:
  120         (a) A retiree of a state-administered retirement system who
  121  is initially reemployed in elected or appointed for the first
  122  time to an elective office in a regularly established position
  123  with a covered employer may not reenroll in the Florida
  124  Retirement System, except as provided in s. 121.122.
  125         (5) Any renewed member, as described in s. 121.122(1), (3),
  126  or (6) subsection (1) or subsection (2), who is not receiving
  127  the maximum health insurance subsidy provided in s. 112.363 is
  128  entitled to earn additional credit toward the maximum health
  129  insurance subsidy. Any additional subsidy due because of such
  130  additional credit may be received only at the time of payment of
  131  the second career retirement benefit. The total health insurance
  132  subsidy received from initial and renewed membership may not
  133  exceed the maximum allowed in s. 112.363.
  134         Section 3. Paragraph (f) of subsection (1) and paragraph
  135  (c) of subsection (6) of section 121.055, Florida Statutes, are
  136  amended to read:
  137         121.055 Senior Management Service Class.—There is hereby
  138  established a separate class of membership within the Florida
  139  Retirement System to be known as the “Senior Management Service
  140  Class,” which shall become effective February 1, 1987.
  141         (1)
  142         (f) Effective July 1, 1997:
  143         1. Except as provided in subparagraph 3., an elected state
  144  officer eligible for membership in the Elected Officers’ Class
  145  under s. 121.052(2)(a), (b), or (c) who elects membership in the
  146  Senior Management Service Class under s. 121.052(3)(c) may,
  147  within 6 months after assuming office or within 6 months after
  148  this act becomes a law for serving elected state officers, elect
  149  to participate in the Senior Management Service Optional Annuity
  150  Program, as provided in subsection (6), in lieu of membership in
  151  the Senior Management Service Class.
  152         2. Except as provided in subparagraph 3., an elected
  153  officer of a local agency employer eligible for membership in
  154  the Elected Officers’ Class under s. 121.052(2)(d) who elects
  155  membership in the Senior Management Service Class under s.
  156  121.052(3)(c) may, within 6 months after assuming office, or
  157  within 6 months after this act becomes a law for serving elected
  158  officers of a local agency employer, elect to withdraw from the
  159  Florida Retirement System, as provided in subparagraph (b)2., in
  160  lieu of membership in the Senior Management Service Class.
  161         3. A retiree of a state-administered retirement system who
  162  is initially reemployed in a regularly established position on
  163  or after July 1, 2010, through June 30, 2016, as an elected
  164  official eligible for the Elected Officers’ Class may not be
  165  enrolled in renewed membership in the Senior Management Service
  166  Class or in the Senior Management Service Optional Annuity
  167  Program as provided in subsection (6), and may not withdraw from
  168  the Florida Retirement System as a renewed member as provided in
  169  subparagraph (b)2., as applicable, in lieu of membership in the
  170  Senior Management Service Class. Effective July 1, 2016, a
  171  retiree of the Senior Management Service Optional Annuity
  172  Program who reenters covered employment shall be enrolled as a
  173  renewed member as provided in s. 121.122.
  174         (6)
  175         (c) Participation.—
  176         1. An eligible employee who is employed on or before
  177  February 1, 1987, may elect to participate in the optional
  178  annuity program in lieu of participating in the Senior
  179  Management Service Class. Such election shall must be made in
  180  writing and filed with the department and the personnel officer
  181  of the employer on or before May 1, 1987. An eligible employee
  182  who is employed on or before February 1, 1987, and who fails to
  183  make an election to participate in the optional annuity program
  184  by May 1, 1987, is shall be deemed to have elected membership in
  185  the Senior Management Service Class.
  186         2. Except as provided in subparagraph 6., an employee who
  187  becomes eligible to participate in the optional annuity program
  188  by reason of initial employment commencing after February 1,
  189  1987, may, within 90 days after the date of commencing
  190  employment, elect to participate in the optional annuity
  191  program. Such election shall must be made in writing and filed
  192  with the personnel officer of the employer. An eligible employee
  193  who does not within 90 days after commencing employment elect to
  194  participate in the optional annuity program is shall be deemed
  195  to have elected membership in the Senior Management Service
  196  Class.
  197         3. A person who is appointed to a position in the Senior
  198  Management Service Class and who is a member of an existing
  199  retirement system or the Special Risk or Special Risk
  200  Administrative Support Classes of the Florida Retirement System
  201  may elect to remain in such system or class in lieu of
  202  participating in the Senior Management Service Class or optional
  203  annuity program. Such election shall must be made in writing and
  204  filed with the department and the personnel officer of the
  205  employer within 90 days after such appointment. An eligible
  206  employee who fails to make an election to participate in the
  207  existing system, the Special Risk Class of the Florida
  208  Retirement System, the Special Risk Administrative Support Class
  209  of the Florida Retirement System, or the optional annuity
  210  program is shall be deemed to have elected membership in the
  211  Senior Management Service Class.
  212         4. Except as provided in subparagraph 5., an employee’s
  213  election to participate in the optional annuity program is
  214  irrevocable if the employee continues to be employed in an
  215  eligible position and continues to meet the eligibility
  216  requirements set forth in this paragraph.
  217         5. Effective from July 1, 2002, through September 30, 2002,
  218  an active employee in a regularly established position who has
  219  elected to participate in the Senior Management Service Optional
  220  Annuity Program has one opportunity to choose to move from the
  221  Senior Management Service Optional Annuity Program to the
  222  Florida Retirement System Pension Plan.
  223         a. The election shall must be made in writing and must be
  224  filed with the department and the personnel officer of the
  225  employer before October 1, 2002, or, in the case of an active
  226  employee who is on a leave of absence on July 1, 2002, within 90
  227  days after the conclusion of the leave of absence. This election
  228  is irrevocable.
  229         b. The employee shall receive service credit under the
  230  pension plan equal to his or her years of service under the
  231  Senior Management Service Optional Annuity Program. The cost for
  232  such credit is the amount representing the present value of that
  233  employee’s accumulated benefit obligation for the affected
  234  period of service.
  235         c. The employee shall must transfer the total accumulated
  236  employer contributions and earnings on deposit in his or her
  237  Senior Management Service Optional Annuity Program account. If
  238  the transferred amount is not sufficient to pay the amount due,
  239  the employee shall must pay a sum representing the remainder of
  240  the amount due. The employee may not retain any employer
  241  contributions or earnings from the Senior Management Service
  242  Optional Annuity Program account.
  243         6. A retiree of a state-administered retirement system who
  244  is initially reemployed on or after July 1, 2010, through June
  245  30, 2016, may not renew membership in the Senior Management
  246  Service Optional Annuity Program. Effective July 1, 2016, a
  247  retiree of the Senior Management Service Optional Annuity
  248  Program who reenters covered employment shall be enrolled as a
  249  renewed member as provided in s. 121.122.
  250         Section 4. Paragraph (c) of subsection (9) of section
  251  121.091, Florida Statutes, is amended to read:
  252         121.091 Benefits payable under the system.—Benefits may not
  253  be paid under this section unless the member has terminated
  254  employment as provided in s. 121.021(39)(a) or begun
  255  participation in the Deferred Retirement Option Program as
  256  provided in subsection (13), and a proper application has been
  257  filed in the manner prescribed by the department. The department
  258  may cancel an application for retirement benefits when the
  259  member or beneficiary fails to timely provide the information
  260  and documents required by this chapter and the department’s
  261  rules. The department shall adopt rules establishing procedures
  262  for application for retirement benefits and for the cancellation
  263  of such application when the required information or documents
  264  are not received.
  265         (9) EMPLOYMENT AFTER RETIREMENT; LIMITATION.—
  266         (c) Any person whose retirement is effective on or after
  267  July 1, 2010, or whose participation in the Deferred Retirement
  268  Option Program terminates on or after July 1, 2010, who is
  269  retired under this chapter, except under the disability
  270  retirement provisions of subsection (4) or as provided in s.
  271  121.053, may be reemployed by an employer that participates in a
  272  state-administered retirement system and receive retirement
  273  benefits and compensation from that employer. However, a person
  274  may not be reemployed by an employer participating in the
  275  Florida Retirement System before meeting the definition of
  276  termination in s. 121.021 and may not receive both a salary from
  277  the employer and retirement benefits for 6 calendar months after
  278  meeting the definition of termination. However, a DROP
  279  participant shall continue employment and receive a salary
  280  during the period of participation in the Deferred Retirement
  281  Option Program, as provided in subsection (13).
  282         1. The reemployed retiree may not renew membership in the
  283  Florida Retirement System, except as provided in s. 121.122.
  284         2. The employer shall pay retirement contributions in an
  285  amount equal to the unfunded actuarial liability portion of the
  286  employer contribution that would be required for active members
  287  of the Florida Retirement System in addition to the
  288  contributions required by s. 121.76.
  289         3. A retiree initially reemployed in violation of this
  290  paragraph and an employer that employs or appoints such person
  291  are jointly and severally liable for reimbursement of any
  292  retirement benefits paid to the retirement trust fund from which
  293  the benefits were paid, including the Florida Retirement System
  294  Trust Fund and the Public Employee Optional Retirement Program
  295  Trust Fund, as appropriate. The employer must have a written
  296  statement from the employee that he or she is not retired from a
  297  state-administered retirement system. Retirement benefits shall
  298  remain suspended until repayment is made. Benefits suspended
  299  beyond the end of the retiree’s 6-month reemployment limitation
  300  period shall apply toward the repayment of benefits received in
  301  violation of this paragraph.
  302         Section 5. Subsection (1) of section 121.111, Florida
  303  Statutes, is amended to read:
  304         121.111 Credit for military service.—
  305         (1) Creditable service of any member shall also include
  306  military service as defined in s. 121.021(20)(a) if:
  307         (a) The member is in the active employ of an employer
  308  immediately prior to such service and leaves a position, other
  309  than a temporary position, for the purpose of induction into the
  310  Armed Forces of the United States or entry upon duty in the
  311  Armed Forces of the United States. When applied to the Florida
  312  Retirement System:
  313         1. The term “position other than a temporary position”
  314  means a regularly established position with a Florida Retirement
  315  System employer; and
  316         2. A member shall be construed to have left his or her
  317  employment for military purposes if he or she reported for
  318  active duty within 60 days after leaving such employment;
  319         (b) The member is entitled to reemployment under the
  320  provisions of the Veterans’ Reemployment Rights Act (38 U.S.C.
  321  ss. 2021 et seq.);
  322         (c) The member applies for reemployment with the same
  323  employer within the time set forth in s. 2021 or s. 2024 of the
  324  Veterans’ Reemployment Rights Act, whichever is applicable, and
  325  is reemployed by such employer;
  326         (d)1.For service credit before July 1, 2016, the member
  327  makes the required employee contributions, if any, and the
  328  employer makes the required employer contributions for the
  329  employee’s membership class for each month of service credit
  330  during such period of military service, based upon the
  331  employee’s rate of monthly compensation as of the date that the
  332  employee left his or her position, plus 4 percent interest on
  333  such contributions compounded annually from the due date of the
  334  contribution until July 1, 1975, and 6.5 percent interest
  335  compounded annually thereafter, until the payment is made to the
  336  proper retirement trust fund; and
  337         2. For service credit on or after July 1, 2016, the
  338  employer makes the required employer and employee contributions
  339  for the employee’s membership class for each month of service
  340  credit during such period of military service, based upon the
  341  employee’s rate of monthly compensation as of the date that the
  342  employee left his or her position, plus 6.5 percent interest on
  343  such contributions compounded annually from the due date of the
  344  contribution until the payment is made to the Florida Retirement
  345  System Trust Fund; and
  346         (e) The period of service claimed pursuant to this
  347  subsection does not exceed the periods specified by the
  348  provisions of ss. 2021 and 2024 of the Veterans’ Reemployment
  349  Rights Act which are applicable in the member’s case.
  350         Section 6. Subsection (2) of section 121.122, Florida
  351  Statutes, is amended, and subsections (3) through (6) are added
  352  to that section, to read:
  353         121.122 Renewed membership in system.—
  354         (2) A retiree of a state-administered retirement system who
  355  is initially reemployed in a regularly established position on
  356  or after July 1, 2010, through June 30, 2016, may not be
  357  enrolled as a renewed member.
  358         (3) A retiree of a state-administered retirement system
  359  specified in subsection (2) who is employed on or after July 1,
  360  2016, in a regularly established position shall be a renewed
  361  member of the investment plan, regardless of the position held,
  362  unless employed in a position eligible for participation in the
  363  State University System Optional Retirement Program or the State
  364  Community College System Optional Retirement Program as provided
  365  in subsections (4) and (5), respectively. A renewed member must
  366  satisfy the vesting requirements and other provisions of this
  367  chapter.
  368         (a) Creditable service, including credit toward the retiree
  369  health insurance subsidy provided in s. 112.363, does not accrue
  370  for a retiree’s employment in a regularly established position
  371  with a covered employer during the period from July 1, 2010,
  372  through June 30, 2016.
  373         (b) Employer and employee contributions, interest,
  374  earnings, or any other funds may not be paid into a renewed
  375  member’s investment plan account for any employment in a
  376  regularly established position with a covered employer from July
  377  1, 2010, through June 30, 2016, by the renewed member or the
  378  employer on behalf of the member.
  379         (c) To be eligible to receive a retirement benefit, the
  380  renewed member must satisfy the vesting requirements in s.
  381  121.4501(6).
  382         (d) The member is ineligible to receive disability benefits
  383  as provided in s. 121.091(4) or s. 121.591(2).
  384         (e) The member is subject to the reemployment after
  385  retirement limitations provided in s. 121.091(9), as applicable.
  386         (f) The member must satisfy the requirements for
  387  termination from employment provided in s. 121.021(39).
  388         (g) Upon the renewed membership or reemployment of a
  389  retiree, the employer and the retiree shall pay the applicable
  390  employer and employee contributions required under ss. 112.363,
  391  121.71, 121.74, and 121.76. The contributions are payable only
  392  for employment and salary earned in a regularly established
  393  position with a covered employer on or after July 1, 2016. The
  394  employer and employee contributions shall be transferred to the
  395  investment plan and placed in a default fund as designated by
  396  the state board. The retiree may move the contributions once an
  397  account is activated in the investment plan.
  398         (h) The member may not purchase any past service in the
  399  investment plan, including employment in a regularly established
  400  position with a covered employer from July 1, 2010, through June
  401  30, 2016.
  402         (i) A renewed member who earns creditable service under the
  403  investment plan and who is not receiving the maximum health
  404  insurance subsidy provided in s. 112.363 is entitled to earn
  405  additional credit toward the subsidy. Such credit may be earned
  406  only for employment in a regularly established position with a
  407  covered employer on or after July 1, 2016. Any additional
  408  subsidy due because of additional credit may be received only at
  409  the time of paying the second career retirement benefit. The
  410  total health insurance subsidy received by a retiree receiving
  411  benefits from initial and renewed membership may not exceed the
  412  maximum allowed under s. 112.363.
  413         (j) Notwithstanding s. 121.4501(4)(g), the renewed member
  414  is not eligible to move to the pension plan.
  415         (4) A retiree of a state-administered retirement system
  416  specified in subsection (2) who is employed on or after July 1,
  417  2016, in a regularly established position eligible for
  418  participation in the State University System Optional Retirement
  419  Program shall become a renewed member of the optional retirement
  420  program. The renewed member must satisfy the vesting
  421  requirements and other provisions of this chapter. Once
  422  enrolled, a renewed member remains enrolled in the optional
  423  retirement program while employed in an eligible position for
  424  the optional retirement program. If employment in a different
  425  covered position results in the retiree’s enrollment in the
  426  investment plan, the retiree is no longer eligible to
  427  participate in the optional retirement program unless employed
  428  in a mandatory position under s. 121.35.
  429         (a) The member is subject to the reemployment after
  430  retirement limitations provided in s. 121.091(9), as applicable.
  431         (b) The member must satisfy the requirements for
  432  termination of employment provided in s. 121.021(39).
  433         (c) Upon renewed membership or reemployment of a retiree,
  434  the employer and the retiree shall pay the applicable employer
  435  and employee contributions required under s. 121.35.
  436         (d) The member, or the employer on behalf of the member,
  437  may not purchase any past service in the optional retirement
  438  program or employment from July 1, 2010, to June 30, 2016, when
  439  renewed membership is not available.
  440         (5) A retiree of a state-administered retirement system
  441  specified in subsection (2) who is employed on or after July 1,
  442  2016, in a regularly established position eligible for
  443  participation in the State Community College System Optional
  444  Retirement Program as provided in s. 121.051(2)(c)4. shall
  445  become a renewed member of the optional retirement program. The
  446  renewed member must satisfy the eligibility requirements of this
  447  chapter and s. 1012.875 for the optional retirement program.
  448  Once enrolled, a renewed member remains enrolled in the optional
  449  retirement program while employed in an eligible position for
  450  the optional retirement program. If employment in a different
  451  covered position results in the retiree’s enrollment in the
  452  investment plan, the retiree is no longer eligible to
  453  participate in the optional retirement program.
  454         (a) The member is subject to the reemployment after
  455  retirement limitations provided in s. 121.091(9), as applicable.
  456         (b) The member must satisfy the requirements for
  457  termination of employment provided in s. 121.021(39).
  458         (c) Upon renewed membership or reemployment of a retiree,
  459  the employer and the retiree shall pay the applicable employer
  460  and employee contributions required under ss. 121.051(2)(c) and
  461  1012.875.
  462         (d) The member, or the employer on behalf of the member,
  463  may not purchase any past service in the optional retirement
  464  program or employment accrued from July 1, 2010, to June 30,
  465  2016.
  466         (6) A retiree of a state-administered retirement system who
  467  is initially reemployed in a regularly established position on
  468  or after July 1, 2016, shall be enrolled in the investment plan
  469  unless eligible for participation in the State University System
  470  Optional Retirement Program as provided in s. 121.35 or in the
  471  State Community College System Optional Retirement Program as
  472  provided in ss. 121.051(2)(c) and 1012.875. A renewed member
  473  must satisfy the vesting requirements and other provisions
  474  provided in this chapter.
  475         (a) The member is not entitled to disability benefits as
  476  provided in s. 121.091(4) or s. 121.591(2).
  477         (b) The member is subject to the reemployment after
  478  retirement limitations as provided in s. 121.091(9), as
  479  applicable.
  480         (c) The member must meet the termination from employment
  481  provisions as provided in s. 121.021(39).
  482         (d) Upon the renewed membership of a reemployed retiree,
  483  the employer and the retiree shall pay the applicable employer
  484  and employee contributions as required by ss. 112.363, 121.71,
  485  121.74, and 121.76. The contributions are payable only for
  486  employment and compensation earned in a regularly established
  487  position with a covered employer on or after July 1, 2016. The
  488  employer and employee contributions shall be transferred to the
  489  investment plan and placed in a default fund as designated by
  490  the state board. The retiree may move the contributions once an
  491  account is activated in the investment plan.
  492         (e) The member or the employer on behalf of the member may
  493  not purchase any past service in the optional retirement program
  494  or employment accrued from July 1, 2010 to June 30, 2016.
  495         (f) A renewed member who earns creditable service in the
  496  investment plan and is not receiving the maximum health
  497  insurance subsidy provided in s. 112.363 is entitled to earn
  498  additional credit toward the subsidy. Such credit may be earned
  499  only for employment in a regularly established position with a
  500  covered employer on or after July 1, 2016. Any additional
  501  subsidy due because of additional credit may be received only at
  502  the time of paying the second career retirement benefit. The
  503  total health insurance subsidy received by a retiree receiving
  504  benefits from initial and renewed membership may not exceed the
  505  maximum allowable under s. 112.363.
  506         (g) Notwithstanding s. 121.4501(4)(g), the renewed member
  507  is not eligible to move to the pension plan.
  508         Section 7. Paragraph (e) of subsection (2) and paragraph
  509  (f) of subsection (4) of section 121.4501, Florida Statutes, are
  510  amended to read:
  511         121.4501 Florida Retirement System Investment Plan.—
  512         (2) DEFINITIONS.—As used in this part, the term:
  513         (e) “Eligible employee” means an officer or employee, as
  514  defined in s. 121.021, who:
  515         1. Is a member of, or is eligible for membership in, the
  516  Florida Retirement System, including any renewed member of the
  517  Florida Retirement System initially enrolled before July 1,
  518  2010; or
  519         2. Participates in, or is eligible to participate in, the
  520  Senior Management Service Optional Annuity Program as
  521  established under s. 121.055(6), the State Community College
  522  System Optional Retirement Program as established under s.
  523  121.051(2)(c), or the State University System Optional
  524  Retirement Program established under s. 121.35; or
  525         3. Is a retiree of a state-administered retirement system
  526  employed in a regularly established position on or after July 1,
  527  2016, enrolled as a renewed member as provided under s. 121.122.
  528  
  529  The term does not include any member participating in the
  530  Deferred Retirement Option Program established under s.
  531  121.091(13), a retiree of a state-administered retirement system
  532  initially reemployed in a regularly established position on or
  533  after July 1, 2010, through June 30, 2016, or a mandatory
  534  participant of the State University System Optional Retirement
  535  Program established under s. 121.35.
  536         (4) PARTICIPATION; ENROLLMENT.—
  537         (f)1. A member of the investment plan who takes a
  538  distribution of any contributions from his or her investment
  539  plan account is considered a retiree. A retiree who is initially
  540  reemployed in a regularly established position on or after July
  541  1, 2010, and before June 30, 2016, is not eligible for to be
  542  enrolled in renewed membership, except as provided in s.
  543  121.122.
  544         2. A retiree who is initially reemployed on or after July
  545  1, 2016, shall be a renewed member as provided in s. 121.122.
  546         Section 8. (1) In order to fund the benefit changes
  547  provided for in this act, the required employer contribution
  548  rates of the Florida Retirement System established in s.
  549  121.71(4), Florida Statutes, shall be adjusted effective July 1,
  550  2016, as follows:
  551         (a) The Regular Class is increased by 0.05 percentage
  552  points.
  553         (b) The Special Risk Class is increased by 0.09 percentage
  554  points.
  555         (c) The Special Risk Administrative Support Class is
  556  increased by 0.00 percentage points.
  557         (d) The Elected Officers’ Class—Legislators, Governor, Lt.
  558  Governor, Cabinet Officers, State Attorneys, Public Defenders is
  559  increased by 0.14 percentage points.
  560         (e) The Elected Officers’ Class—Justices, Judges is
  561  increased by 0.56 percentage points.
  562         (f) The Elected Officers Class—County Elected Officers is
  563  increased by 0.22 percentage points.
  564         (g) The Senior Management Service Class is increased by
  565  0.10 percentage points.
  566         (h) The DROP is increased by 0.07 percentage points.
  567         (2) In order to fund the benefit changes provided for in
  568  this act, the required employer contribution rates of the
  569  Florida Retirement System established in s. 121.71(5), Florida
  570  Statutes, shall be adjusted effective July 1, 2016, as follows:
  571         (a) The Regular Class is increased by 0.18 percentage
  572  points.
  573         (b) The Special Risk Class is increased by 0.18 percentage
  574  points.
  575         (c) The Special Risk Administrative Support Class is
  576  increased by 0.00 percentage points.
  577         (d) The Elected Officers’ Class—Legislators, Governor, Lt.
  578  Governor, Cabinet Officers, State Attorneys, Public Defenders is
  579  increased by 0.44 percentage points.
  580         (e) The Elected Officers’ Class—Justices, Judges is
  581  increased by 1.01 percentage points.
  582         (f) The Elected Officers’ Class—County Elected Officers is
  583  increased by 0.54 percentage points.
  584         (g) The Senior Management Service Class is increased by
  585  0.38 percentage points.
  586         (h) The DROP is increased by 0.00 percentage points.
  587         (3) The adjustments provided in subsections (1) and (2)
  588  shall be made in addition to other changes to such contribution
  589  rates which may be enacted into law to take effect on July 1,
  590  2016. The Division of Law Revision and Information is requested
  591  to adjust accordingly the contribution rates provided in s.
  592  121.71, Florida Statutes.
  593         Section 9. The Legislature finds that a proper and
  594  legitimate state purpose is served when employees and retirees
  595  of the state and its political subdivisions, and the dependents,
  596  survivors, and beneficiaries of such employees and retirees, are
  597  extended the basic protections afforded by governmental
  598  retirement systems. These persons must be provided benefits that
  599  are fair and adequate and that are managed, administered, and
  600  funded in an actuarially sound manner, as required by s. 14,
  601  Article X of the State Constitution and part VII of chapter 112,
  602  Florida Statutes. Therefore, the Legislature determines and
  603  declares that this act fulfills an important state interest.
  604         Section 10. This act shall take effect July 1, 2016.