Florida/Georgia Personal Injury & Workers Compensation

...We find no merit to the City's objection to this interpretation of the statute. We approve the hearing officer's construction, and affirm the validity of this paragraph of the proposed rule. Finally, appellants challenge the validity of rule 4-54.048(6) and rule 4-54.049, both of which would apply section 175.361 to local law plans as well as chapter plans....

...This section of the statute sets forth certain requirements and procedures to be followed "upon termination of the plan" but contains no express reference to local law plans. There is no provision in chapter 175 expressly making this section applicable to local law plans. For the reasons previously set forth, we hold that section 175.361 is applicable only to chapter plans, and thus find these provisions in the proposed rules invalid as beyond delegated legislative authority....

...'s economic impact statement accompanying the proposed rules under review pursuant to section 120.54(2). The parties stipulated, and the hearing officer found, that the application of sections 175.071, 175.081, 175.191, 175.231, 175.261, 175.333 and 175.361 to local law plans would have a significant economic impact, as defined in section 120.54, on a number of local law plans, including those of the City....

...* * * * * * (5) The term "extra benefits" as used in Section 175.351(13), Florida Statutes, means benefits in addition to or greater than those provided to other municipal employees. Early retirement at a reduced pension is not an "extra benefit" within the intent of the statute. (6) The provisions of Section 175.361, Florida Statutes, shall apply to all retirement plans receiving monies under Chapter 175, including all Local Law Plans....

...It was the Board's position that the Town was obligated to pay the difference between the asset value of the Plan and the accrued benefits as of the date of termination. The Town disagreed and proceeded to file a complaint for declaratory relief. The Board filed a counterclaim, alleging the Town violated sections 175.361, 112.0515 and 175.091(d), Florida Statutes....

...91(1)(a)-(g), Fla. Stat. (2006). Prior to termination of the Plan, mandatory contributions were made to the Plan by the Town, on a yearly basis, in accordance with contribution amounts determined by the Plan's actuary to fund actuarial deficiencies. Section 175.361, Florida Statutes, specifically pertains to the termination of pension plans....

...the board of trustees that contributions under the plan are being permanently discontinued, *451 the rights of all employees to benefits accrued to the date of such termination and the amounts credited to the employees' accounts are nonforfeitable. § 175.361, Fla....

...In 1999, the Legislature amended various provisions contained within Chapter 175. Such amendments included the addition of the following language: "the rights of all employees to benefits accrued to the date of such termination and the amounts credited to the employees' accounts are nonforfeitable." § 175.361, Fla. Stat. (2006). Section 175.361(3) also sets forth a methodology to be followed for apportionment and distribution of the Plan's "asset value" as of the date of Plan termination....

...Furthermore, pension statutes are to be liberally construed in favor of the intended recipients. Greene v. Gray, 87 So.2d 504, 507 (Fla.1956). The lower court found that the Board appropriately followed the method of distribution of the Plan's assets as set forth within section 175.361, Florida Statutes, upon termination of the Plan. However, the trial court stated that the statutorily mandated distribution methodology required by section 175.361 provided for less than full payment to certain Plan members, if Plan assets were inadequate to pay every firefighter member in full....

...er category receive nothing. The Statute contains no provision for the municipality to make up for a deficit so that all members receive all their benefits in full." However, the trial court did not apply the "nonforfeitable" clause contained within section 175.361....

...at termination, which it did. Once the distribution method was chosen by the Board, the Board appropriately followed the statutory procedure for distributing the Plan's assets available for distribution at the time of termination as contained within section 175.361, Florida Statutes....

contributions made by the city and state.' Section 175.361(3)(d), F. S. See also s. 185.37, F. S., which