The 2023 Florida Statutes (including Special Session C)

Title XII
MUNICIPALITIES

Chapter 185
MUNICIPAL POLICE PENSIONS

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F.S. 185.35

185.35 Municipalities that have their own retirement plans for police officers.—In order for a municipality that has its own retirement plan for police officers, or for police officers and firefighters if both are included, to participate in the distribution of the tax fund established under s. 185.08, a local law plan must meet minimum benefits and minimum standards, except as provided in the mutual consent provisions in paragraph (1)(g) with respect to the minimum benefits not met as of October 1, 2012.

(1) If a municipality has a retirement plan for police officers, or for police officers and firefighters if both are included, which, in the opinion of the division, meets minimum benefits and minimum standards, the board of trustees of the retirement plan must place the income from the premium tax in s. 185.08 in such plan for the sole and exclusive use of its police officers, or its police officers and firefighters if both are included, where it shall become an integral part of that plan and be used to fund benefits as provided herein. Effective October 1, 2015, for noncollectively bargained service or upon entering into a collective bargaining agreement on or after July 1, 2015:

(a) The base premium tax revenues must be used to fund minimum benefits or other retirement benefits in excess of the minimum benefits as determined by the municipality.

(b) Of the additional premium tax revenues received that are in excess of the amount received for the 2012 calendar year, 50 percent must be used to fund minimum benefits or other retirement benefits in excess of the minimum benefits as determined by the municipality, and 50 percent must be placed in a defined contribution plan component to fund special benefits.

(c) Additional premium tax revenues not described in paragraph (b) must be used to fund benefits that are not included in the minimum benefits. If the additional premium tax revenues subject to this paragraph exceed the full annual cost of benefits provided through the plan which are in excess of the minimum benefits, any amount in excess of the full annual cost must be used as provided in paragraph (b).

(d) Of any accumulations of additional premium tax revenues which have not been allocated to fund benefits in excess of the minimum benefits, 50 percent of the amount of the accumulations must be used to fund special benefits and 50 percent must be applied to fund any unfunded actuarial liabilities of the plan; provided that any amount of accumulations in excess of the amount required to fund the unfunded actuarial liabilities must be used to fund special benefits.

(e) For a plan created after March 1, 2015, 50 percent of the insurance premium tax revenues must be used to fund defined benefit plan component benefits, with the remainder used to fund defined contribution plan component benefits.

(f) If a plan offers benefits in excess of the minimum benefits, such benefits, excluding supplemental plan benefits in effect as of September 30, 2014, may be reduced if the plan continues to meet minimum benefits and the minimum standards. The amount of insurance premium tax revenues previously used to fund benefits in excess of the minimum benefits before the reduction, excluding the amount of any additional premium tax revenues distributed to a supplemental plan for the 2012 calendar year, must be used as provided in paragraph (b). However, benefits in excess of the minimum benefits may not be reduced if a plan does not meet the minimum percentage amount of 2.75 percent of the average final compensation of a police officer or provides an effective benefit that is less than 2.75 percent as a result of a maximum benefit limitation, as described in s. 185.16(2)(b).

(g) Notwithstanding paragraphs (a)-(f), the use of premium tax revenues, including any accumulations of additional premium tax revenues which have not been allocated to fund benefits in excess of the minimum benefits, may deviate from the provisions of this subsection by mutual consent of the members’ collective bargaining representative or, if none, by a majority of the police officer members of the fund, and by consent of the municipality, provided that the plan continues to meet minimum benefits and minimum standards; however, a plan that operates pursuant to this paragraph and does not meet the minimum benefits as of October 1, 2012, may continue to provide the benefits that do not meet the minimum benefits at the same level as was provided as of October 1, 2012, and all other benefit levels must continue to meet the minimum benefits. Such mutually agreed deviation must continue until modified or revoked by subsequent mutual consent of the members’ collective bargaining representative or, if none, by a majority of the police officer members of the fund, and the municipality. An existing arrangement for the use of premium tax revenues contained within a special act plan or a plan within a supplemental plan municipality is considered, as of July 1, 2015, to be a deviation for which mutual consent has been granted.

(2) The premium tax provided by this chapter must be used in its entirety to provide retirement benefits to police officers, or to police officers and firefighters if both are included. Local law plans created by special act before May 27, 1939, shall be deemed to comply with this chapter.

(3) A retirement plan or amendment to a retirement plan may not be proposed for adoption unless the proposed plan or amendment contains an actuarial estimate of the costs involved. Such proposed plan or proposed plan change may not be adopted without the approval of the municipality or, where required, the Legislature. Copies of the proposed plan or proposed plan change and the actuarial impact statement of the proposed plan or proposed plan change shall be furnished to the division before the last public hearing on the proposal is held. Such statement must also indicate whether the proposed plan or proposed plan change is in compliance with s. 14, Art. X of the State Constitution and those provisions of part VII of chapter 112 which are not expressly provided in this chapter. Notwithstanding any other provision, only those local law plans created by special act of legislation before May 27, 1939, are deemed to meet the minimum benefits and minimum standards in this chapter.

(4) Notwithstanding any other provision, with respect to any supplemental plan municipality:

(a) Section 185.02(6)(a) does not apply, and a local law plan and a supplemental plan may continue to use their definition of compensation or salary in existence on March 12, 1999.

(b) A local law plan and a supplemental plan must continue to be administered by a board or boards of trustees numbered, constituted, and selected as the board or boards were numbered, constituted, and selected on December 1, 2000.

(5) The retirement plan setting forth the benefits and the trust agreement, if any, covering the duties and responsibilities of the trustees and the regulations of the investment of funds must be in writing and copies made available to the participants and to the general public.

(6) In addition to the defined benefit component of the local law plan, each plan sponsor must have a defined contribution plan component within the local law plan by October 1, 2015, for noncollectively bargained service, upon entering into a collective bargaining agreement on or after July 1, 2015, or upon the creation date of a new participating plan. Depending upon the application of subsection (1), a defined contribution component may or may not receive any funding.

(7) Notwithstanding any other provision of this chapter, a municipality that has implemented or proposed changes to a local law plan based on the municipality’s reliance on an interpretation of this chapter by the Department of Management Services on or after August 14, 2012, and before March 3, 2015, may continue the implemented changes or continue to implement proposed changes. Such reliance must be evidenced by a written collective bargaining proposal or agreement, or formal correspondence between the municipality and the Department of Management Services which describes the specific changes to the local law plan, with the initial proposal, agreement, or correspondence from the municipality dated before March 3, 2015. Changes to the local law plan which are otherwise contrary to minimum benefits and minimum standards may continue in effect until the earlier of October 1, 2018, or the effective date of a collective bargaining agreement that is contrary to the changes to the local law plan.

History.—s. 7, ch. 59-320; s. 2, ch. 61-119; s. 3, ch. 63-196; ss. 13, 35, ch. 69-106; s. 23, ch. 86-42; s. 47, ch. 93-193; s. 956, ch. 95-147; s. 74, ch. 99-1; s. 7, ch. 2002-66; s. 6, ch. 2004-21; s. 11, ch. 2011-216; s. 14, ch. 2015-39; s. 31, ch. 2020-2.

F.S. 185.35 on Google Scholar

F.S. 185.35 on Casetext

Amendments to 185.35

Arrestable Offenses / Crimes under Fla. Stat. 185.35

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 185.35.

Annotations, Discussions, Cases:

Cases from cite.case.law:

CITY OF WILTON MANORS, v. DEPARTMENT OF MANAGEMENT SERVICES, DIVISION OF RETIREMENT,, 48 So. 3d 962 (Fla. Dist. Ct. App. 2010)

. . . Stat. (2009); see also § 185.35, Fla. . . .

CITY OF ST. PETERSBURG St. v. REMIA,, 41 So. 3d 322 (Fla. Dist. Ct. App. 2010)

. . . Sections 185.19,185.08, and 185.35, Florida Statutes (2000), are central to the parties’ dispute. . . . Section 185.35 requires municipalities with their own police pension plans to meet minimum benefits and . . . Relying on section 185.35(1), the City claims that any refund is a pension “benefit” that must await . . . We see nothing in section 185.35(1) compelling the conclusion that a contribution refund is a benefit . . . See § 185.35(1). Finally, we find the City’s estoppel argument unavailing. . . .

STATE DEPARTMENT OF MANAGEMENT SERVICES v. CITY OF DELRAY BEACH,, 40 So. 3d 835 (Fla. Dist. Ct. App. 2010)

. . . pension plan must comply with chapter 99-1, Laws of Florida, which amended sections 175.351(1) and 185.35 . . . had to demonstrate its retirement fund(s) met the operating standards set out in sections 175.351 and 185.35 . . . See §§ 175.351(1), 185.35(1), Fla. Stat. (1997). . . . See §§ 175.351(13), 185.35(2), Fla. Stat. (1997). . . . (amending section 185.35) (emphasis added). Cf Ch. 99-1, § 35, at 29, Laws of Fla. . . . upholding proposed rules on grounds the statutes to be implemented — notably sections 175.351(13) and 185.35 . . .

M. POWERS, v. COMMISSIONER OF INTERNAL REVENUE SERVICE,, 43 F.3d 172 (5th Cir. 1995)

. . . to the work performed on the merits of the 1978 and 1979 litigation, Powers sought reimbursement for 185.35 . . . Powers argues on appeal that all 185.35 hours expended on the 1978 and 1979 litigation were reasonable . . . Accordingly, Powers asserts that the Tax Court was clearly erroneous in concluding that 65.35 of the 185.35 . . .

VITALE, v. TOWN OF SURFSIDE PENSION FUND,, 624 So. 2d 869 (Fla. Dist. Ct. App. 1993)

. . . However, paragraph 185.35(l)(f) allows a local law plan to incorporate disability benefits “as the municipality . . .

C. HADDIX, v. CITY OF PANAMA CITY, a, 624 So. 2d 801 (Fla. Dist. Ct. App. 1993)

. . . Section 185.35 of the Florida Statutes concerns municipalities having their own pension plans for police . . . Section 185.35(g) provides: Eligibility for coverage under the plan must be based upon length of service . . . Further, section 185.35(1)(i) also requires the City to fund any actuarial deficiency which arises within . . . provision would allow unequal treatment for officers employed solely by the City and would violate section 185.35 . . . Section 185.35(l)(g) merely provides that participants shall contribute toward the cost of the plan an . . .

In SHATTUC CABLE CORPORATION,, 138 B.R. 557 (Bankr. N.D. Ill. 1992)

. . . the claims of any third parties; and authorized the Debtor to remit the remaining balance due of $45,-185.35 . . .

CITY OF CORAL SPRINGS, v. A. DESEPIO, Jr., 524 So. 2d 1047 (Fla. Dist. Ct. App. 1988)

. . . I believe the provisions of section 185.35, Florida Statutes (1979) permitted the city to adopt a retirement . . .

PATHFINDER MINES CORPORATION, v. CLARK, U. S., 620 F. Supp. 336 (D. Ariz. 1985)

. . . See 43 CFR 185.35. . . .

CITY OF HOLLYWOOD E. v. HOLLYWOOD LODGE FRATERNAL ORDER OF POLICE,, 329 So. 2d 366 (Fla. Dist. Ct. App. 1976)

. . . As amended in 1959, Section 185.35, F. . . . One of said standards is provided in § 185.35(1) (j): “Commencing on July 1, 1964, the municipality shall . . . will prevail unless the trustees of the pension plan elect the alternative method set forth in Section 185.35 . . . determining the annual amount of the city’s contribution to the pension plan violates the clear mandate of § 185.35 . . . contributions of the policemen to the pension fund is also improper because that provision violates § 185.35 . . .

H. GATES v. CITY OF JACKSONVILLE, a, 278 So. 2d 645 (Fla. Dist. Ct. App. 1973)

. . . Section 185.35, Florida Statutes, F.S.A., allows the cities to use their existing pension fund if the . . .

C. BAILEY, K. V. E. N. v. CITY OF TAMPA, a B. D., 175 So. 2d 533 (Fla. 1965)

. . . . § 185.35, F.S.A.; that the taxes levied on insurance premiums may be placed in the City’s existing . . . I agree that if a city satisfies the provisions of F.S. § 185.35, F.S.A., and adopts a retirement or . . . The transition to the participating program provided by F.S. § 185.35, F.S.A., by the 1959 Legislature . . . Ch. 185, F.S.A., if the city has not as yet complied with F.S. § 185.35, F.S.A. . . . Unless and until the transition has been effected as provided by F.S. §§ 185.35 and 185.36, F.S. . . .

C. BAILEY v. CITY OF TAMPA, a, 163 So. 2d 528 (Fla. Dist. Ct. App. 1964)

. . . administered by the City of Tampa and which meets the standard set forth in the enabling act (Section 185.35 . . . is that the city’s pension fund plan for policemen complies with the standard set forth in Section 185.35 . . . Section 185.35, Florida Statutes, F.S.A. . . .

In STEWART, 178 F. 463 (N.D.N.Y. 1910)

. . . , 1908. he made the following deposits: August 15th, $151.18; August 29th, $123.85; September 8th, $185.35 . . .

DRESSEL v. NORTH STATE LUMBER CO., 119 F. 531 (E.D.N.C. 1902)

. . . had assigned, was permitted to prove a claim for $2,485.92, which is made up as follows: A draft for $185.35 . . .