Fla. Admin. Code R. 60S-2.004

Current through Reg. 50, No. 244; December 17, 2024
Section 60S-2.004 - Credit for Prior Service
(1) Prior service credit may be claimed by any member of the Florida Retirement System who complies with the provisions of this section and whose prior service conforms to any of the following circumstances:
(a) Refunded Service Under an Existing System -
1. The service must have been service that was credited under an existing system (this shall include service which was credited to the member under an existing system at no cost to the member); and
2. The member must have terminated employment and received a refund of contributions.
(b) Non-Membership Service -
1. The service must have been:
a. Service with an employer who was participating in an existing system at the time the service was performed; or
b. Service with an employer prior to the establishment of an existing system, provided the employer's participation began at the time the existing system was established; or
c. Service with an employer prior to the employer's participation in an existing system. To be eligible to claim such prior service the member must have become a member of the existing system on the date the employer joined the existing system.
2. The employee was not a member of the existing system and paid no retirement contributions on the prior service; and
3. The service was performed prior to the establishment of the State University System Optional Retirement Program in accordance with Section 121.35, F.S., and Title 60U, F.A.C.
4. Service performed as a participant of the Senior Management Service Optional Annuity Program in accordance with section 121.055, F.S., and Title 60V, F.A.C.
(b) The member must make the required contributions for such prior service in accordance with subsection 60S-3.005(1), F.A.C.
(c) If a member does not claim credit for all of his or her prior service, the service he or she claims must be his or her most recent period of service.
(2) The provisions for claiming prior service are as follows:
(a) The member must be reemployed for one complete year of creditable service within a period of 12 consecutive months except as provided in subsections 60S-2.010(3) and (4), F.A.C. Service which may be used to satisfy this requirement may include:
1. Any period of leave, with or without pay, after initial reemployment and during the 12-month period.
2. Service with more than one employer, provided the service is continuous.
3. Service performed as a participant of the State University System Optional Retirement Program in accordance with Section 121.35, F.S., and Title 60U, F.A.C.
4. Service performed as a participant of the Senior Management Service Optional Annuity Program in accordance with Section 121.055, F.S., and Title 60V, F.A.C.
(b) The member must make the required contributions for such prior service in accordance with subsection 60S-3.005(1), F.A.C.
(c) If a member does not claim credit for all of his or her prior service, the service he or she claims must be his or her most recent period of service.
(3) A member who elected to transfer to the Florida Retirement System from an existing system may receive credit for prior service under the provisions of the existing system provided:
(a) He or she was eligible under the provisions of the existing system to claim the prior service at the time of the transfer.
(b) He or she makes the required contributions for such prior service as provided in subsection 60S-3.005(3), F.A.C.
(4) Prior service as described in paragraph (1)(a), (b), or (c) of this rule, may only be claimed as Regular Class service. Prior service as described in paragraph (1)(d) or (e), will be credited according to the class of membership of the member during the period claimed. Prior service claimed as provided in subsection (3), above, shall be credited in accordance with the provisions of the former system. Prior service as described in paragraph (1)(e) of this rule, shall be credited in accordance with the provisions of the highway patrol pension plan in effect during the period claimed. However, if the member terminated and withdrew his or her retirement contributions, and was thereafter enrolled in the State and County Officers and Employees' Retirement System and/or the Florida Retirement System, the service shall be credited as Regular Class service in the Florida Retirement System.
(5) Any governmental entity may contribute up to 50% of the amount required to purchase any prior service claimed under paragraph (1) (b) or (c) of this section.
(6) Retirement credit for prior service shall be claimed on the forms and in the manner prescribed by the Division.
(7) Educational Leave with Pay - Employees of a state agency, who were members of a state administered retirement system and who were granted educational leave with pay pursuant to a written educational leave with pay policy, may claim such periods of educational leave as prior service subject to the following conditions:
(a) The educational leave must have occurred prior to December 31, 1971; and
(b) The member must satisfy the vesting requirements as provided in Rule 60S-4.003, F.A.C., excluding the period of the educational leave; and
(c) The employee must have returned to employment with a state agency that participated in the state administered retirement system, and the return must have been immediately upon termination of the educational leave, and the employee must have remained on the employer's payroll for at least one calendar month following his or her return to employment; and
(d) The employee must be a member of the Florida Retirement System at the time he or she claims such service; and
(e) Not more than 24 months of creditable service may be claimed for such period of educational leave with pay; and
(f) The service shall not be claimed under any other state or federal retirement system; and
(g) The member must make the required contributions for such prior service in accordance with paragraph 60S-3.005(1)(d), F.A.C.

Fla. Admin. Code Ann. R. 60S-2.004

Rulemaking Authority 121.031 FS. Law Implemented 121.021, 121.081 FS.

New 1-1-72, Amended 10-20-72, 1-16-77, 7-1-79, 1-19-82, 11-6-84, Formerly 22B-2.04, Amended 2-4-86, 3-11-87, 2-7-89, Formerly 22B-2.004, Amended 12-30-99, 8-13-03, 4-5-12.

New 1-1-72, Amended 10-20-72, 1-16-77, 7-1-79, 1-19-82, 11-6-84, Formerly 22B-2.04, Amended 2-4-86, 3-11-87, 2-7-89, Formerly 22B-2.004, Amended 12-30-99, 8-13-03, 4-5-12.