Florida Senate - 2023                        COMMITTEE AMENDMENT
       Bill No. SB 1156
       
       
       
       
       
       
                                Ì2486241Î248624                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  03/22/2023           .                                
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       The Committee on Governmental Oversight and Accountability
       (Burton) recommended the following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete lines 22 - 131
    4  and insert:
    5  employment, including the provision of services, relationships
    6  with all participating employers, however:
    7         1. For retirements effective before July 1, 2010, if a
    8  member is employed by any such employer within the next calendar
    9  month, termination shall be deemed not to have occurred. A leave
   10  of absence constitutes a continuation of the employment
   11  relationship, except that a leave of absence without pay due to
   12  disability may constitute termination if such member makes
   13  application for and is approved for disability retirement in
   14  accordance with s. 121.091(4). The department or state board may
   15  require other evidence of termination as it deems necessary.
   16         2. For retirements effective on or after July 1, 2010, if a
   17  member is employed by any such employer within the next 6
   18  calendar months, termination shall be deemed not to have
   19  occurred. A leave of absence constitutes a continuation of the
   20  employment relationship, except that a leave of absence without
   21  pay due to disability may constitute termination if such member
   22  makes application for and is approved for disability retirement
   23  in accordance with s. 121.091(4). The department or state board
   24  may require other evidence of termination as it deems necessary.
   25         (b) “Termination” for a member ending participation
   26  electing to participate in the Deferred Retirement Option
   27  Program occurs when the program participant ceases all
   28  employment, including the provision of services, relationships
   29  with all participating employers in accordance with s.
   30  121.091(13), however:
   31         1. For termination dates occurring before July 1, 2010, if
   32  a the member is employed by any such employer within the next
   33  calendar month, termination shall will be deemed not to have
   34  occurred, except as provided in s. 121.091(13)(b)4.c. A leave of
   35  absence constitutes shall constitute a continuation of the
   36  employment relationship.
   37         2. For termination dates occurring on or after July 1,
   38  2010, if a the member becomes employed by any such employer
   39  within the next 6 calendar months, termination shall will be
   40  deemed not to have occurred, except as provided in s.
   41  121.091(13)(b)4.c. A leave of absence constitutes a continuation
   42  of the employment relationship.
   43         (c) Effective July 1, 2011, “termination” for a member
   44  receiving a refund of employee contributions occurs when a
   45  member ceases all employment, including the provision of
   46  services, relationships with all participating employers for 3
   47  calendar months. A leave of absence constitutes a continuation
   48  of the employment relationship.
   49  
   50  All terminations must be a termination of employment as defined
   51  in 26 C.F.R. s. 1.409A-1(h)(1)(ii). Volunteer services do not
   52  constitute employment by, or provision of services to, an
   53  employer. The department or state board may require any evidence
   54  of termination necessary to determine compliance with this
   55  chapter or the rules adopted thereunder.
   56         (65)“Volunteer services” means services provided in
   57  accordance with s. 121.091(15).
   58         Section 2. Subsection (15) is added to section 121.091,
   59  Florida Statutes, to read:
   60         121.091 Benefits payable under the system.—Benefits may not
   61  be paid under this section unless the member has terminated
   62  employment as provided in s. 121.021(39)(a) or begun
   63  participation in the Deferred Retirement Option Program as
   64  provided in subsection (13), and a proper application has been
   65  filed in the manner prescribed by the department. The department
   66  may cancel an application for retirement benefits when the
   67  member or beneficiary fails to timely provide the information
   68  and documents required by this chapter and the department’s
   69  rules. The department shall adopt rules establishing procedures
   70  for application for retirement benefits and for the cancellation
   71  of such application when the required information or documents
   72  are not received.
   73         (15)VOLUNTEER SERVICES.—Employers may establish post
   74  employment volunteer programs that allow retirees to provide
   75  civic, charitable, and humanitarian services during the first 12
   76  calendar months following retirement without causing the retiree
   77  to violate the requirement that the retiree have a termination
   78  of employment as defined in 26 C.F.R. s. 1.409A-1(h)(1)(ii),
   79  provided that the program meets all of the following criteria:
   80         (a)Before the date of retirement, there was no agreement
   81  or understanding between the employer and the retiree that the
   82  retiree would provide any service to the employer.
   83         (b)The employer or any third party may not provide a form
   84  of compensation, including cash equivalents, to a volunteer for
   85  the volunteer services.
   86         (c)Except as otherwise provided in this chapter, employee
   87  benefits, including health or life insurance benefits, may not
   88  be provided to a volunteer. However, certain prerequisites that
   89  are necessary to complete tasks associated with the volunteer
   90  program, such as an assigned uniform or the provision of
   91  equipment, are permissible.
   92         (d)The number of volunteer hours per week, including
   93  training, is limited to no more than 20 percent of the amount of
   94  time that was expected of the retiree per week before his or her
   95  date of retirement.
   96         (e)A clear distinction between the duties of a volunteer
   97  and the duties of an employee is required.
   98         (f)Volunteers must maintain control of their volunteer
   99  schedule, including the number of hours volunteered and
  100  assignments for which they agree to volunteer.
  101         (g)Adequate volunteer program record keeping must be
  102  maintained by both the employer and the volunteer to document
  103  adherence to the criteria listed in this subsection. The records
  104  must be made available to the department upon request.
  105  
  106  ================= T I T L E  A M E N D M E N T ================
  107  And the title is amended as follows:
  108         Delete lines 5 - 9
  109  and insert:
  110         services”; amending s. 121.091, F.S.; authorizing
  111         employers to establish post-employment volunteer
  112         programs to allow retirees to provide certain services
  113         during a specified timeframe; requiring such programs
  114         to meet specified criteria;