Florida Regulations 60S-2.005: Credit for Military Service
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(1) Military Leave of Absence – A member may receive up to 5 years of retirement credit, or more if required for the convenience of the Federal Government as provided in the Uniformed Services Employment and Reemployment Rights Act, for active military service in the Armed Forces of the United States which interrupts continuous employment, regardless of whether or not an official leave of absence was granted, in accordance with the following:
(a) The member must be entitled to reemployment under the provisions of the Uniformed Services Employment and Reemployment Rights Act, 38 U.S.C. §§4301 et seq., or other law applicable to such reemployment which provides that:
1. The member shall have been employed in a position other than temporary, and shall have left that position for the purpose of induction into the Armed Forces of the United States or entry for active duty in the Armed Forces of the United States. When applied to the Florida Retirement System, “”a position other than temporary”” shall mean a regularly established position with a Florida Retirement System employer, and it shall be construed that the member left his or her employment for military purposes if he or she reported for active duty within 60 days of leaving such employment, unless a determination of the member’s entitlement to reemployment under the Uniformed Services Employment and Reemployment Rights Act is made by the Veterans’ Administration and submitted to the Division of Retirement by the member; and
2. The member shall have been discharged from the military service under honorable conditions; and
3. The member shall have applied for reemployment with the same employer within 90 days from his or her date of discharge or separation from active military service or within the time limits set forth in the Uniformed Services Employment and Reemployment Rights Act for hospitalization continuing after discharge, and was reemployed by such employer; and
(b) The member submits required documentation to the Division (DD214 or other official military document) showing the dates of entry into active duty and discharge from active duty; and
(c) The required employer contributions shall be paid by the employer if the member was released from military service on or after December 3, 1974, in accordance with Fl. Admin. Code R. 60S-3.006(1)(b), or by the member if he or she was released from military service prior to December 3, 1974 in accordance with Fl. Admin. Code R. 60S-3.006(1)(a) If any employee contributions are required they shall be paid by the member in accordance with Fl. Admin. Code R. 60S-3.006(1)(a); and
(d) The member shall receive service credit in the membership class to which the member belonged immediately prior to his or her military service. Such service may be claimed immediately upon reemployment and shall count toward the years required for vesting.
(e) Notwithstanding subparagraph (a)2. and 3., above, effective January 1, 2007, the beneficiary of a member who dies while on a military leave of absence as described in Florida Statutes § 121.111(1), that is subject to USERRA as described in Internal Revenue Code Section 414(u) shall have the option to purchase military leave for the member, excluding a member who is participating in the Deferred Retirement Option Program. The member will be treated as if returning to covered employment the day before the death occurs, in accordance with Internal Revenue Code section 401(a)(37).
(2) Wartime Military Service – A member whose initial date of employment in a regularly established position is before January 1, 1987, who has full-time, active “”wartime”” military service, other than active duty for training or attendance at a military academy, in the Armed Forces of the United States or in the Allied Forces for which he or she is not eligible to receive retirement credit as provided in subsection 60S-2.005(1), F.A.C., may receive retirement credit for such active wartime military service, not to exceed a total of 4 years, provided that:
(a) The member served one or more days of his or her military service during one of the following periods:
1. World War II: Service from December 7, 1941 through December 31, 1946. Wartime service as a member of the American Merchant Marine in Oceangoing Service from December 7, 1941 through August 15, 1945, may be credited only for such periods certified on a federal form DD214.
2. Korean Conflict: Service from June 27, 1950 through January 31, 1955.
3. Vietnam Era: Service from February 28, 1961 through May 7, 1975.
4. Persian Gulf War: Service from August 2, 1990 through January 2, 1992.
5. Operation Enduring Freedom: October 7, 2007 through a date to be determined by presidential proclamation or by law.
6. Operation Iraqi Freedom: March 19, 2003 through a date to be determined by presidential proclamation or by law.
(b) The member’s wartime military service in the Allied Forces shall be limited to service with any nation which was allied with the United States in World War II; any nation which provided military contingents in support of the United Nations during the Korean conflict; or any nation which provided military assistance to South Vietnam in cooperation with forces of the United States during the Vietnam Era, and
(c) The member was discharged from the military service under honorable conditions, and
(d) The member is vested, and
(e) The member makes application to the Division to claim such military service credit and submits required documentation (DD214 or other official military document) showing the dates of entry into active duty and discharge from active duty, and
(f) The member pays the required contributions in accordance with paragraph 60S-3.006(2)(a) or (b), F.A.C.
(g) The member shall receive service credit in the Regular Class for all wartime military service claimed under this subsection, regardless of the member’s class of membership, and
(h) The member shall not receive credit for any military service for which the member also receives credit under any federal or state retirement or pension system where “”length of service”” is a factor in determining the amount of compensation received, except for a pension system providing retired pay for non-regular (i.e. Reserve and National Guard) service in the Armed Forces of the United States in accordance with 10 U.S.C. ss.1331 et seq. Credit for wartime military service for which the member also receives credit in a pension system providing retired pay for such non-regular service may be claimed as follows:
1. Any person whose retirement date under the Florida Retirement System is prior to July 1, 1985 may claim such service at any time, as provided in this subsection upon payment of contributions as provided in Fl. Admin. Code R. 60S-3.006(2)(b)
2. Any person whose retirement date is on or after July 1, 1985 must claim such service prior to the commencement of his or her retirement benefits, as provided in this subsection, and upon payment of contributions as provided in Fl. Admin. Code R. 60S-3.006(2)(a)
(i) Any member claiming credit in accordance with this subsection shall certify on Form MF-1 (Rev. 06/12), http://www.flrules.org/Gateway/reference.asp?No=Ref-01934, Florida Retirement System Pension Plan Statement of Military Eligibility, herein adopted by reference, that credit for such service has not and will not be claimed for retirement purposes under any federal or state retirement or pension system where “”length of service”” is a factor in determining the amount of compensation received, except where credit for such service has been granted in a pension system providing retired pay for non-regular (i.e. Reserve and National Guard) service in accordance with Fl. Admin. Code R. 60S-2.005(2)(h) In the event of the member’s death prior to retirement, the member’s beneficiary shall make the required certification. If such certification is not made by the member or the member’s beneficiary, credit for wartime military service will not be allowed. Form MF-1 may be obtained from the Forms page of the Division’s website, www.frs.MyFlorida.com, or by calling the Division Toll Free at (844)377-1888, if calling outside the Tallahassee calling area or locally at (850)907-6500. Individuals with a hearing or speech impairment may call the Division via T.D.D. at the Florida Relay System by dialing 711 or (800)955-8771.
(j) Service credit awarded for wartime military service shall be the total number of years, months and days from and including the date of entry into active duty through the date of discharge from active duty, up to a maximum of four years. If the military service includes a partial year, it shall be stated as a fraction of a year. Creditable military service shall be calculated as follows:
Creditable military service =
A +
[B + (C/30)]
12
Where:
A is total complete years;
B is total complete months in excess of complete years; and
C is total days in excess of complete months.
Rulemaking Authority 121.031, 121.052(14) FS. Law Implemented 121.021, 121.052(5)(d), 121.111 FS. History-New 1-1-72, Amended 10-20-72, Repromulgated 12-31-74, Amended 1-16-77, 7-1-79, 1-19-82, 4-17-85, Formerly 22B-2.05, Amended 2-4-86, 2-7-89, 11-14-91, Formerly 22B-2.005, Amended 3-18-93, 4-5-95, 12-12-96, 2-24-99, 8-13-03, 4-5-12, 3-25-13, 1-20-14.
Terms Used In Florida Regulations 60S-2.005
- Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
- Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
1. The member shall have been employed in a position other than temporary, and shall have left that position for the purpose of induction into the Armed Forces of the United States or entry for active duty in the Armed Forces of the United States. When applied to the Florida Retirement System, “”a position other than temporary”” shall mean a regularly established position with a Florida Retirement System employer, and it shall be construed that the member left his or her employment for military purposes if he or she reported for active duty within 60 days of leaving such employment, unless a determination of the member’s entitlement to reemployment under the Uniformed Services Employment and Reemployment Rights Act is made by the Veterans’ Administration and submitted to the Division of Retirement by the member; and
2. The member shall have been discharged from the military service under honorable conditions; and
3. The member shall have applied for reemployment with the same employer within 90 days from his or her date of discharge or separation from active military service or within the time limits set forth in the Uniformed Services Employment and Reemployment Rights Act for hospitalization continuing after discharge, and was reemployed by such employer; and
(b) The member submits required documentation to the Division (DD214 or other official military document) showing the dates of entry into active duty and discharge from active duty; and
(c) The required employer contributions shall be paid by the employer if the member was released from military service on or after December 3, 1974, in accordance with Fl. Admin. Code R. 60S-3.006(1)(b), or by the member if he or she was released from military service prior to December 3, 1974 in accordance with Fl. Admin. Code R. 60S-3.006(1)(a) If any employee contributions are required they shall be paid by the member in accordance with Fl. Admin. Code R. 60S-3.006(1)(a); and
(d) The member shall receive service credit in the membership class to which the member belonged immediately prior to his or her military service. Such service may be claimed immediately upon reemployment and shall count toward the years required for vesting.
(e) Notwithstanding subparagraph (a)2. and 3., above, effective January 1, 2007, the beneficiary of a member who dies while on a military leave of absence as described in Florida Statutes § 121.111(1), that is subject to USERRA as described in Internal Revenue Code Section 414(u) shall have the option to purchase military leave for the member, excluding a member who is participating in the Deferred Retirement Option Program. The member will be treated as if returning to covered employment the day before the death occurs, in accordance with Internal Revenue Code section 401(a)(37).
(2) Wartime Military Service – A member whose initial date of employment in a regularly established position is before January 1, 1987, who has full-time, active “”wartime”” military service, other than active duty for training or attendance at a military academy, in the Armed Forces of the United States or in the Allied Forces for which he or she is not eligible to receive retirement credit as provided in subsection 60S-2.005(1), F.A.C., may receive retirement credit for such active wartime military service, not to exceed a total of 4 years, provided that:
(a) The member served one or more days of his or her military service during one of the following periods:
1. World War II: Service from December 7, 1941 through December 31, 1946. Wartime service as a member of the American Merchant Marine in Oceangoing Service from December 7, 1941 through August 15, 1945, may be credited only for such periods certified on a federal form DD214.
2. Korean Conflict: Service from June 27, 1950 through January 31, 1955.
3. Vietnam Era: Service from February 28, 1961 through May 7, 1975.
4. Persian Gulf War: Service from August 2, 1990 through January 2, 1992.
5. Operation Enduring Freedom: October 7, 2007 through a date to be determined by presidential proclamation or by law.
6. Operation Iraqi Freedom: March 19, 2003 through a date to be determined by presidential proclamation or by law.
(b) The member’s wartime military service in the Allied Forces shall be limited to service with any nation which was allied with the United States in World War II; any nation which provided military contingents in support of the United Nations during the Korean conflict; or any nation which provided military assistance to South Vietnam in cooperation with forces of the United States during the Vietnam Era, and
(c) The member was discharged from the military service under honorable conditions, and
(d) The member is vested, and
(e) The member makes application to the Division to claim such military service credit and submits required documentation (DD214 or other official military document) showing the dates of entry into active duty and discharge from active duty, and
(f) The member pays the required contributions in accordance with paragraph 60S-3.006(2)(a) or (b), F.A.C.
(g) The member shall receive service credit in the Regular Class for all wartime military service claimed under this subsection, regardless of the member’s class of membership, and
(h) The member shall not receive credit for any military service for which the member also receives credit under any federal or state retirement or pension system where “”length of service”” is a factor in determining the amount of compensation received, except for a pension system providing retired pay for non-regular (i.e. Reserve and National Guard) service in the Armed Forces of the United States in accordance with 10 U.S.C. ss.1331 et seq. Credit for wartime military service for which the member also receives credit in a pension system providing retired pay for such non-regular service may be claimed as follows:
1. Any person whose retirement date under the Florida Retirement System is prior to July 1, 1985 may claim such service at any time, as provided in this subsection upon payment of contributions as provided in Fl. Admin. Code R. 60S-3.006(2)(b)
2. Any person whose retirement date is on or after July 1, 1985 must claim such service prior to the commencement of his or her retirement benefits, as provided in this subsection, and upon payment of contributions as provided in Fl. Admin. Code R. 60S-3.006(2)(a)
(i) Any member claiming credit in accordance with this subsection shall certify on Form MF-1 (Rev. 06/12), http://www.flrules.org/Gateway/reference.asp?No=Ref-01934, Florida Retirement System Pension Plan Statement of Military Eligibility, herein adopted by reference, that credit for such service has not and will not be claimed for retirement purposes under any federal or state retirement or pension system where “”length of service”” is a factor in determining the amount of compensation received, except where credit for such service has been granted in a pension system providing retired pay for non-regular (i.e. Reserve and National Guard) service in accordance with Fl. Admin. Code R. 60S-2.005(2)(h) In the event of the member’s death prior to retirement, the member’s beneficiary shall make the required certification. If such certification is not made by the member or the member’s beneficiary, credit for wartime military service will not be allowed. Form MF-1 may be obtained from the Forms page of the Division’s website, www.frs.MyFlorida.com, or by calling the Division Toll Free at (844)377-1888, if calling outside the Tallahassee calling area or locally at (850)907-6500. Individuals with a hearing or speech impairment may call the Division via T.D.D. at the Florida Relay System by dialing 711 or (800)955-8771.
(j) Service credit awarded for wartime military service shall be the total number of years, months and days from and including the date of entry into active duty through the date of discharge from active duty, up to a maximum of four years. If the military service includes a partial year, it shall be stated as a fraction of a year. Creditable military service shall be calculated as follows:
Creditable military service =
A +
[B + (C/30)]
12
Where:
A is total complete years;
B is total complete months in excess of complete years; and
C is total days in excess of complete months.
Rulemaking Authority 121.031, 121.052(14) FS. Law Implemented 121.021, 121.052(5)(d), 121.111 FS. History-New 1-1-72, Amended 10-20-72, Repromulgated 12-31-74, Amended 1-16-77, 7-1-79, 1-19-82, 4-17-85, Formerly 22B-2.05, Amended 2-4-86, 2-7-89, 11-14-91, Formerly 22B-2.005, Amended 3-18-93, 4-5-95, 12-12-96, 2-24-99, 8-13-03, 4-5-12, 3-25-13, 1-20-14.