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FLORIDA STATUTES AND CODES
121.5911 Disability retirement program; qualified status; rulemaking authority.
121.5911 Disability retirement program; qualified status; rulemaking authority.
It is the intent of the Legislature that the disability retirement program for participants of the Public Employee Optional Retirement Program as created in this act must meet all applicable requirements of federal law for a qualified plan. The Department of Management Services shall seek a private letter ruling from the Internal Revenue Service on the disability retirement program for participants of the Public Employee Optional Retirement Program. Consistent with the private letter ruling, the Department of Management Services shall adopt any necessary rules required to maintain the qualified status of the disability retirement program and the Florida Retirement System defined benefit plan.
History. s. 12, ch. 2002-273.