Fla. Stat. 121.182
Retirement annuities authorized for city and county personnel

Municipalities and counties are authorized to purchase annuities for all municipal and county personnel with 25 or more years of creditable service who have reached age 50 and have applied for retirement under the Florida Retirement System. No such annuity shall provide for more than the total difference in retirement income between the retirement benefit based on average monthly compensation and creditable service as of the member’s early retirement date and the early retirement benefit. Municipalities and counties may also purchase annuities for members of the Florida Retirement System who have out-of-state service in another state or country which is documented as valid by the appropriate city or county. Such annuities may be based on no more than 5 years of out-of-state service and may equal, but not exceed, the benefits that would be payable under the Florida Retirement System if credit for out-of-state service was authorized under that system. Municipalities and counties are authorized to invest funds, purchase annuities, or provide local supplemental retirement programs for purposes of providing annuities for city or county personnel. All retirement annuities shall comply with s. 14, Art. X of the State Constitution.

Source: Section 121.182 — Retirement annuities authorized for city and county personnel, https://www.­flsenate.­gov/Laws/Statutes/2024/0121.­182 (accessed Aug. 7, 2025).

121.011
Florida Retirement System 121.012
Inclusive provisions 121.021
Definitions 121.22
State Retirement Commission 121.23
Disability retirement and special risk membership applications 121.24
Conduct of commission business 121.025
Administrator 121.30
Statements of purpose and intent and other provisions required for qualification under the Internal Revenue Code of the United States 121.031
Administration of system 121.35
Optional retirement program for the State University System 121.40
Cooperative extension personnel at the Institute of Food and Agricultural Sciences 121.045
Consolidation of liabilities and assets 121.046
Merger of the Judicial Retirement System into the Florida Retirement System Act 121.047
Consolidation of liabilities and assets 121.051
Participation in the system 121.052
Membership class of elected officers 121.053
Participation in the Elected Officers’ Class for retired members 121.055
Senior Management Service Class 121.061
Funding 121.071
Contributions 121.081
Past service 121.085
Creditable service 121.091
Benefits payable under the system 121.095
Florida Retirement System Preservation of Benefits Plan Trust Fund 121.101
Cost-of-living adjustment of benefits 121.111
Credit for military service 121.121
Authorized leaves of absence 121.122
Renewed membership in system 121.125
Credit for workers’ compensation payment periods 121.131
Benefits exempt from taxes and execution 121.133
Cancellation of uncashed warrants 121.135
Annual report to Legislature concerning state-administered retirement systems 121.136
Annual benefit statement to members 121.141
Appropriation 121.151
Investments 121.161
References to other laws include amendments 121.181
Effective date 121.182
Retirement annuities authorized for city and county personnel 121.191
Special acts prohibited 121.192
State retirement actuary 121.193
External compliance audits 121.231
Attorney’s fees and costs under s 121.0312
Review 121.355
Community College Optional Retirement Program and State University System Optional Retirement Program member transfer 121.0511
Revocation of election and alternative plan 121.0515
Special Risk Class 121.1001
Florida Retirement System Preservation of Benefits Plan 121.1115
Purchase of retirement credit for out-of-state or federal service 121.1122
Purchase of retirement credit for in-state public service and in-state service in accredited nonpublic schools and colleges, including charter schools and charter technical career centers 121.1815
Special pensions to individuals 121.1905
Division of Retirement

Current through Fall 2025

§ 121.182. Retirement annuities authorized for city & county personnel's source at flsenate​.gov