HomeMy WebLinkAbout2006 09 27 Other Handout Given By Scott R. Christiansen, Esquire
Date: September 27, 2006
The attached was distributed during the
September 27, 2006 City Commission
Workshop by Scott R. Christiansen, Esquire.
Overview 1 Municipal Police and Fire 1 Retirement 1 Human Resource Support 1 Depart... Page 1 of 8
- Overview
Table of Contents
1. Introduction to the MPF office
2. Minimum plan requirements for participating plans
3. MPF office primary responsibilities
4. Statutory Authority
5. Chapter 175/185 History
6. Detailed Legislative History
1. Introduction:
Sections 175.021 and 185.01, Florida Statutes, proclaim the vital function that
police officers and firefighters provide on behalf of the public for both their local
communities and the State of Florida.
In establishing these two chapters, the Legislature declared that it is a proper anc
legitimate state purpose to provide a uniform retirement system for the benefit of
firefighters and police officers and that such retirement systems or plans be
managed, administered, operated and funded in such a manner as to maximize
the protection of the Municipal Police Officers' Retirement Trust Funds and the
Firefighters' Pension Trust Funds.
The Municipal Police Officers' and Firefighters' Retirement Trust Funds Office,
housed within the Division of Retirement, is the state entity responsible for the
administrative oversight of local police and fire pension funds in the State of
Florida which participate under Chapters 175 and 185, Florida Statutes. Chapter
175 refers to firefighters' plans and Chapter 185 refers to the police officers'
plans. These Statutes provide a means to regulate the minimum pension benefits
provided to local police officers and firefighters under these defined benefit
retirement plans. There are two types of plans that operate under these statutes:
Chapter Plans (plans that adopt the chapter by reference) and Local Law Plan!
(plans that are created by a special act, local ordinance or resolution that meet
minimum standards set forth in ss. 175.351 & 185.35). For both types of plans,
the day-to-day operational control of the individual trust funds is vested in the
respective boards of trustees created at the local level, subject to regulatory
oversight by the Division of Retirement.
Participating cities and special fire control districts are eligible to receive annual
distributions of state premium tax collections on property and casualty insurance
policies written within the city/district limits or boundaries of the participating
plan. The amount of premium taxes collected under Chapter 175 is equal to
1.850/0 of all property insurance written within the city limits or boundaries (in the
case of fire districts) of the participating plan. Chapter 185 levies a 0.850/0 tax on
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all casualty insurance premiums written within the city limits of the participating
plan. These amounts are collected by the Department of Revenue and reported or
the DR-90S tax return, and then transferred to the Police Officers' and
Firefighters' Premium Tax Trust Fund at the Division of Retirement. These funds
are then available for distribution on or before July 1 to the participating pension
plans on an annual basis, once the plan has been determined to be in compliance
with all applicable statutory requirements.
Further funding for these plans is provided by employee contributions, other
revenue sources and employer contributions. The city (or special fire district)
contributions are required to be adequate to meet any funding deficiencies as
calculated by the plan's actuary, after all other revenue sources have been
considered.
2. Minimum Plan Requirements:
Minimum standards require normal retirement for firefighters and police officers a
age 55 with 10 years of service, or age 52 with 25 years of service. The benefit
formula must provide at least a 20/0 retirement benefit for each year of service,
multiplied by average final compensation (based on the 5 best of the last 10
years' pay). A summary of the minimum benefit provisions is provided below:
Earnings
Total number of years, and fractional parts of
years of service with the municipality or special
fire control district
Total cash remuneration - Police
Fixed monthly compensation - Fire
Average annual compensation of the 5 best of thE
last 10 years of credited service
Credited Service
Average Final
Compensation (AFC)
Normal Retirement
- Eligibility
Earlier of: Age 55 with 10 years of credited
service, or age 52 with 25 years of credited
service
2.00/0 of AFC times years of credited service
10 years certain and life (optional forms
available)
10 years of credited service
- Benefit Amount
- Normal Form of Benefit
Vesting
Early Retirement
- Eligibility
- Benefit Amount
Age 50 with 10 years of credited service
Accrued retirement benefit, actuarially reduced
by 30/0 for each year member's age precedes
member's normal retirement date
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- Overview 1 Municipal Police and Fire 1 Retirement 1 Human Resource Support 1 Depart... Page 3 of 8
. .
Disability
- Eligibility
- Non-Vested
Day 1 coverage for line-of-duty and 10 years of
service for non-line-of-duty
Accrued benefit, but not less than 420/0 of
average monthly earnings (AME) for line-of-duty
and accrued benefit, but not less than 250/0 of
AME for non-line-of-duty
Refund of contributions without interest (applies
only for non-line-of-duty)
10 years certain and life (optional forms
available)
- Benefit Amount
- Normal Form of Benefit
Death Benefits
- Prior to Retirement
Less than 10 years of service, beneficiary
receives refund of contributions without interest.
- Post Retirement
10 or more years of credited service, beneficiary
receives accrued retirement benefit at early
(actuarially reduced) or normal retirement date
payable for 10 years certain.
Benefits payable to beneficiary in accordance
with option selected at retirement date.
Contributions
- Employee
- State Premium Tax
50/0 of earnings (may be reduced by local
ordinance / resolution to 1/2 of 10/0)
1.850/0 tax on premium for property insurance for
fire
0.850/0 tax on premiums for casualty insurance
for police
Remaining amount necessary for payment of
normal cost and amortization of the accrued past
service liability over 40 years
Two residents appointed by the city / district, twc
firefighters / police officers elected by a majority
of covered members, and a fifth member elected
by the other four.
Trustees serve a two-year term and may be
reappointed / elected.
- City / District
Board of Trustees
3. Division of Retirement Primary Responsibilities:
Sections 175.341 and 185.23, Florida Statutes, provide that the Division of
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Retirement shall be responsible for the daily oversight and monitoring for actuarie
soundness of the plans, for receiving and holding the premium tax moneys
collected and, upon determining compliance with the provisions of these chapters,
for disbursing those moneys to the Firefighters' and Police Officers' Retirement
Plans.
Within the Division of Retirement, the responsibility for the aforementioned has
been delegated to the Municipal Police Officers' and Firefighters' Retirement Trust
Funds' (MPF) Office.The major responsibiltiies include:
-Review Plan Documents, actuarial cost statements and annual reports to
determine compliance with requirements of Chapters 175 and 185, Florida
Statutes.
-Distribute premium tax monies by July 1, of each year to eligible cities and
districts that are in compliance with Chapters 175/185 and Part VII of Chapter
112. .
-Provide support and assistance to cities, fire districts, boards, participants, etc.
regarding Chapters 175 and 185, Florida Statutes, through correspondence,
newsletters, annual conferences and trustee schools, etc.
4. Statutory Authority:
The statutory authority for the Division of Retirement to administer the municipal
police officers' and firefighters' pension program is found in Chapters 175 and
185, Florida Statutes. In establishing these two chapters, the legislature declared,
in s. 175.021 and s. 185.01, that it is a proper and legitimate state purpose to
provide a uniform retirement system for the benefit of firefighters and police
officers and that such retirement systems or plans be managed, administered,
operated and funded in such a manner as to maximize the protection of the
Municipal Police Officers' Retirement Trust Funds and the Firefighters' Pension
Trust Funds.
Other pertinent statutory and constitutional authority:
_ Article X, Section 14, Florida Constitution
"State retirement systems benefit changes. - A governmental unit
responsible for any retirement or pension system supported in whole or in
part by public pension funds shall not, after January 1, 1977, provide any
increase in the benefits to the members or beneficiaries of such system
unless such unit has made or concurrently makes provisions for funding of
the increase in benefits on a sound actuarial basis."
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Part VII, Chapter 112, Florida Statutes, entitled, "The Florida Protection of
Public Employees Retirement Benefits Act", which provides in part:
"Legislative Intent -- It is the intent of the Legislature in implementing the
provision of Section 14 of Article X of the State Constitution, relating to
governmental retirement systems, that such retirement system or plans be
managed, administered, operated and funded in such a manner as to
maximize the protection of publiC employee retirement benefits ... This act
hereby establishes minimum standards for the operation and funding of
publiC employee retirement systems and plans."
5. History of the 175/185 Program
1939 - Municipal Firefighters' Pension Fund created by Chapter 19112, Laws of
Florida.
1953 - Municipal Police Officers' Pension Fund created by Chapter 28230, Laws 01
Florida, Municipalities were required to certify to the Department of Insurance tha
their city complied with Sections 175.041 and 185.03, Florida Statutes by having
an organized fire or police department which owned or used equipment valued at
a specified dollar amount. Upon receipt of certification, the Department of
Insurance remitted premium taxes.
1957 - Legislature directed the Department of Insurance to conduct a survey of
the various plans to determine if state moneys were being used properly and if
plans were operated on an actuarially sound basis.The survey pointed out that
many plans were not actuarially sound and the state moneys were not being used
properly.
1959 - The Legislature gave the cities until July 1, 1964, to comply with the statE
statutes pertaining to minimum funding in order to continue receiving state
premium tax moneys. Major changes were made in the law to require that the
plans be funded on an actuarially sound basis and that the cities report annually
to the Department of Insurance to ensure that plan funding was maintained on a
current basis.
1963 - Completely revised Ch. 175 (superseded older version). Defined AFC as
average of "10 best contributing years of last 15 years". Clarified benefits not
subject to execution, attachment, assignment. Specified that certain sections
were applicable to all cities, and that the rest were only applicable to cities not
already having a 175 plan. Otherwise, revised provisions to essentially match
police plans.
1986 - Minimum benefit levels were raised.The MPF Office is required to monitor
benefit improvements as "state moneys are adequate to provide", and to make
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- Overview 1 Municipal Police and Fire 1 Retirement 1 Human Resource Support 1 Depart... Page 6 of 8
sure all cities comply.
1988 - Sections 175.101 and 185.08 were amended to change the amount
premium tax levied from 20/0 to 1.850/0 for Fire and from 10/0 to 0.850/0 for Police.
1992 - Legislature provides that 1/2 of the increase in state premium tax moneys
provided under Chapters 175 and 185, Florida Statutes, may be used to establish
a Retiree Health Insurance Subsidy Trust Fund. The MPF Office was given
additional duties that included reviewing annual reports and plan documents to
determine compliance with chapter provisions and eligibility for state premium ta)
moneys.
1993 - The MPF Office, along with all existing duties and responsibilities,
transferred to the Division of Retirement.In addition, oversight is extended to the
Special Independent Fire Districts that are now eligible to participate under
Chapter 175, Florida Statutes.The MPF Office was also given the responsibility of
identifying for the Department of Revenue those municipalities and special fire
control districts that are eligible for a redistribution of moneys transferred to the
Supplemental Compensation Fund as provided in s. 633.382 (4)(c)2, Florida
Statutes.
1995 - Legislation passes which transfers all Chapter 175 and 185 premium tax
moneys from the Insurance Commissioner's Regulatory Trust Fund (Department
of Insurance) to the Division of Retirement; thus all aspects of administering
Chapters 175 and 185, are once again housed within one state agency, the
Division of Retirement.Additionally, cities and special districts are allowed to
revoke their election to participate in the Florida Retirement System.Any city or
fire district that chooses to opt out is required to provide a retirement plan for its
police officers and firefighters hired after January 1, 1996, that meets or exceed
the "Chapter" plan benefits under Chapters 175 and 185, Florida Statutes.
1998 - Legislation passes amending and revising the provisions of ss.175.071,
and 185.06, Florida Statutes, related to the general powers and duties of the
board of trustees to require that all plans have a performance evaluation of their
professional money managers and revised the investment provisions providing
greater investment latitude and including a provision allowing the board to invest
up to 100/0 of the plan assets in foreign securities.
1999 - Legislation passes amending and revising the provisions of Chapters 175
and 185, F.S., for the primary purpose of providing for the uniform application of
minimum benefits and standards to all police and fire pension plans receiving
funding from the State.In addition to general clarification of the statutory
provisions, the legislation defines "Chapter Plans" and "Local Law Plans", clarifies
terminology relating to "sole and exclusive" use of premium tax funds and "extra
benefits", dissolves general plans, except for a " supplemental plan municipality",
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and provides for transfer of assets to a police or fire only plan or a combined
police and fire plan.
2002 - Legislation passes amending the provisions of Chapters 175 and 185 with
regard to the makeup of the board of trustees and the plan's termination for
closed plans only.
2004 - Provides a short title in memory of Marvin B. Clayton, former Bureau Chie
of the Municipal Police Officers' and Firefighters' Pension Office and steadfast
advocate for police officers and firefighters; provides for the establishment of a
premium tax database by the Department of Revenue beginning with the 2005
calendar year; includes a clarification that the increases in state premium tax
revenues over and above the amount collected for the calendar year 1997, are to
be used first to meet the minimums and then to be used for "extra benefits" over
and above those provided to general employees and in addition to those in
existence for firefighters and police officers on March 12, 1999 (the effective date
of Chapter 99-1, Laws of Florida); and adds a provision allowing retirees to
provide authorization to the Board to make certain deductions from his monthly
pension check.
Please note that the information on this page is intended to provide a basic
summary of some of the provisions of Chapters 175/185 and the operations of thl
Municipal Police Officers' and Firefighters' Retirement Trust Funds' Office. Nothing
contained herein will take the place of, or supersede, the provisions contained in
Chapters 175 / 185, FS or the local ordinances of the participating pension plans.
Please refer to the Statutes and / or local ordinances for actual provisions.
September 22, 2006
Retirement
. Contact Us
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. Employer Page
. Estimates
. Forms
. Legislation
. Municij2al Police and flr~
o - Annual Reports
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o - Current Issues
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. Legislative History for Chapters 175 & 185
- Statistics
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. Website Feedback
Return to Human Resource Support
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Department of Management Services - State of Florida
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Police Officers' 2005 Premium Tax Distribution
City
Code
Final 2005
Distribution
Amount
City Name
106
118
119
128
130
132
134
141
148
151
165
167
168
169
183
191
192
203
212
222
229
251
253
257
258
265
268
270
278
279
',287
288
292
293
294
296
298
301
317
326
331
333
349
359
361
365
371
374
377
379
AL TAMONTE SPRINGS
APOPKA
ARCADIA
ATLANTIC BEACH
AUBURN DALE
AVENTURA
AVON PARK
BAL HARBOUR VILLAGE
BARTOW
BAY HARBOR ISLAND
BELLE GLADE
BELLEAIR
BELLEAIR BEACH
BELLEVIEW
BOCA RATON
BOYNTON BEACH
BRADENTON
BROOKSVILLE
BUSHNELL
CAPE CORAL
CASSELBERRY
CLEARWATER
CLERMONT
COCOA
COCOA BEACH
COOPER CITY
CORAL GABLES
CORAL SPRINGS
CRESCENT CITY
CRESTVIEW
DADE CITY
DANIA BEACH
DAVIE
DAYTONA BEACH
DAYTONA BEACH SHORES
DEERFIELD BEACH
DELAND
DELRA Y BEACH
DUNNELLON
EATONVILLE
EDGEWATER
EDGEWOOD
EUSTIS
FERNANDINA BEACH
FLAGLER BEACH
FLORIDA CITY
FORT LAUDERDALE
FORT MYERS
FORT PIERCE
FORT WALTON BEACH
$305,497.08
$311,800.27
$89,520.56
$108,818.30
$114,062.14
$149,567.23
$66,598.84
$49,053.13
$131,663.04
$32,589.24
$98,713.62
$36,678.80
$11,252.27
$57,739.14
$1,378,731.23
$671,673.80
$591,985.85
$199,979.81
$29,229.53
$829,516.17
$190,696.45
$984,411.75
$199,035.42
$199,412.31
$93,786.63
$214,694.0"1
$463,998.55
$870,163.39
$16,116.77
$121,105.48
$132,839.09
$120,200.01
$607,385.83
$404,766.53
$16,309.17
$437,892.85
$210,040.69
$670,488.91
$71,163.90
$9,681.36
$119,224.68
$22,015.56
$110,498.45
$107,822.39
$47,532.92
$38,538.50
$1,901,400.51
$795,319.92
$369,999.48
$200,944.26
Page 1 of 4
8/1/2006 11 :33 AM
Police Officers' 2005 Premium Tax Distribution
City
Code
Final 2005
Distribution
Amount
City Name
384
387
400
415
416
425
427
431
432
442
443
458
459
461
464
472
477
479
481
491
492
501
505
509
515
524
526
530
536
539
544
545
546
551
552
553
560
578
579
590
595
596
604
607
618
620
621
626
627
628
FROSTPROOF
GAINESVILLE
GOLDEN BEACH
GREEN COVE SPRINGS
GREENACRES
GULF BREEZE
GULF PORT
HAINES CITY
HALLANDALE BEACH
HIALEAH
HIALEAH GARDENS
HOLLY HILL
HOLL YWOOD
HOLMES BEACH
HOMESTEAD
HOWEY-IN-THE-HILLS
INDIALANTIC
INDIAN HARBOUR BEACH
INDIAN SHORES
JACKSONVILLE
JACKSONVILLE BEACH
JUPITER
KEY BISCAYNE
KEY WEST
KISSIMMEE
LADY LAKE
LAKE ALFRED
LAKE CITY
LAKE HELEN
LAKE MARY
LAKE WALES
LAKE WORTH
LAKELAND
LAUDERHILL
LANTANA
LARGO
LEESBURG
LONGBOAT KEY
LONGWOOD
LYNN HAVEN
MADISON
MAITLAND
MARCO ISLAND (new city)
MARIANNA
MEDLEY
MELBOURNE
MELBOURNE BEACH
MIAMI
MIAMI BEACH
MIAMI SHORES VILLAGE
$26,601.30
$632,775.65
$25,449.80
$81,316.67
$141,461.80
$58,100.13
$75,623.51
$106,594.33
$193,589.17
$1,250,664.00
$99,818.11
$74,699.30
$1,112,804.26
$22,980.72
$265,269.21
$9,244.31
$63,480.86
$52,754.20
$14,873.36
$4,588,440.64
$180,819.00
$771,595.97
$82,152.66
$177,930.65
$635,012.36
$98,209.34
$20,905.77
$155,997.68
$15,406.41
$180,306.41
$111,302.05
$546,501.32
$779,989.25
$249,844.53
$100,229.97
$611,553.31
$184,827.50
$62,317.27
$244,932.53
$91,105.58
$31,441.36
$109,106.63
$54,781.33
$53,515.39
$50,461.55
$571,640.13
$42,790.49
$5,354,288.51
$528,637.83
$63,371.07
Page 2 of 4
8/1/2006 11 :33 AM
Police Officers' 2005 Premium Tax Distribution
City
Code
Final 2005
Distribution
Amount
City Name
629
640
645
649
655
666
671
675
676
686
687
690
693
695
701
706
722
725
728
736
741
743
744
745
746
752
754
755
761
770
773
776
787
789
790
796
801
807
811
816
831
836
839
846
849
855
856
865
867
869
MIAMI SPRINGS
MILTON
MIRAMAR
MONTICELLO
MOUNT DORA
NAPLES
NEPTUNE BEACH
NEW PORT RICHEY
NEW SMYRNA BEACH
NORTH MIAMI
NORTH MIAMI BEACH
NORTH PORT
OAKLAND PARK
OCALA
OCOEE
OKEECHOBEE
ORANGE PARK
ORLANDO
ORMOND BEACH
OVIEDO
PAHOKEE
PALATKA
PALM BAY
PALM BEACH
PALM BEACH GARDENS
PALMETTO
PANAMA CITY
PANAMA CITY BEACH
PARKLAND
PEMBROKE PINES
PENSACOLA
PERRY
PINELLAS PARK
PLANTATION
PLANT CITY
POMPANO BEACH
PORT ORANGE
PORT ST. LUCIE
PUNTA GORDA
QUINCY
RIVIERA BEACH
ROCKLEDGE
ROYAL PALM BEACH
ST. AUGUSTINE
ST. CLOUD
ST. PETERSBURG
ST. PETE BEACH
SANFORD
SANIBEL
SARASOTA
$80,760.61
$111,404.14
$617,117.80
$31,279.20
$76,008.24
$773,953.70
$47,575.52
$305,874.99
$149,496.72
$238,413.55
$273,148.40
$191,599.50
$173,752.07
$569,421.43
$168,368.79
$134,180.89
$235,660.38
$3,049,462.85
$302,091.35
$211,087.47
$25,635.94
$76,218.67
$479,034.44
$226,181.11
$428,055.49
$110,320.22
$371,656.00
$93,883.30
$106,002.99
$965,546.96
$662,758.94
$58,748.17
$302,760.46
$615,796.44
$298,965.64
$827,490.06
$279,159.26
$664,463.95
$195,983.19
$65,113.75
$158,334.83
$164,202.05
$196,882.06
$271,723.36
$193,218.89
$1,648,464.97
$70,633.66
$305,512.72
$49,206.68
$780,579.79
Page 3 of 4
8/1/2006 11 :33 AM
Police Officers' 2005 Premium Tax Distribution
City
Code
Final 2005
Distribution
Amount
City Name
870
873
874
879
894
898
900
909
911
912
916
918
919
920
921
925
926
930
936
938
941
944
946
947
954
963
966
978
984
985
986
SATELLITE BEACH
SEBASTIAN
SEBRING
SHAll MAR
SOUTH MIAMI
SPRINGFIELD
STARKE
SUNRISE
SURFSIDE
SWEETWATER
TALLAHASSEE
TAMPA
TAMARAC
TARPON SPRINGS
TAVARES
TEMPLE TERRACE
TEQUESTA
TITUSVILLE
UMATILLA
VALPARAISO
VENICE
VERO BEACH
VILLAGE OF N. PALM BEACH
VILLAGE OF PALM SPRINGS
WAUCHULA
WEST MELBOURNE
WEST PALM BEACH
WILTON MANORS
WINTER GARDEN
WINTER HAVEN
WINTER PARK
$85,356.60
$117,621.48
$132,534.70
$23,212.42
$66,993.65
$17,061.23
$73,922.89
$512,972.82
$35,361.72
$16,913.53 .
$1,272,251.54
$3,381,121.35
$381,440.29
$190,437.69
$69,363.35
$116,163.84
$65,700.10
$272,997.41
$30,581.23
$27,344.62
$219,537.20
. $369,696.90
$81,717.41
$50,888.33
$45,598.47
$68,527.63
$1,271,619.55
$65,792.16
$192,238.68
$287,269.99
$280,854.77
GRAND TOTALS
Page 4 of 4
$64325.956.14
8/1/2006 11 :33 AM
. Firefighter 2005 Premium Tax Distribution
City City
Code Ntlme
Distribution
Amount
15 BOCA GRANDE FCD
17 BONITA SPRINGS FCD
21 DESTIN FCD
23 EAST LAKE TARPON
24 EAST NAPLES FCD
27 ENGLEWOOD FCD
29 ESTERO FCD
43 MIDWAY FCD
47 NORTH BAY FCD
50 NORTH NAPLES FCD
53 NORTH RIVER FCD
55 OCEAN CITY-WRIGHT
57 OKALOOSA IS. FCD
60 PALM HARBOR FCD
64 SAN CARLOS PARK FCD
67 SOUTH WALTON FCD
69 SOUTHERN MANATEE
73 ST LUCIE/FT PIERCE
94 WEST MANATEE FCD
118 APOPKA
119 ARCADIA
130 AUBURN DALE
134 AVON PARK
148 BARTOW
165 BELLE GLADE
171 BELLEAIR BLUFFS
183 BOCA RATON
191 BOYNTON BEACH
192 BRADENTON
203 BROOKSVILLE
210 BUNNELL
222 CAPE CORAL
229 CASSELBERRY
238 CHATTAHOOCHEE
251 CLEARWATER
253 CLERMONT
257 COCOA
258 COCOA BEACH
265 COOPER CITY
268 CORAL GABLES
270 CORAL SPRINGS
278 CRESCENT CITY
279 CRESTVIEW
287 DADE CITY
288 DANIA BEACH
292 DAVIE
293 DAYTONA BEACH
296 DEERFIELD BEACH
298 DELAND
301 DELRA Y BEACH
$40,595.76
$403,124.69
$129,104.14
$146,046.12
$200,990.82
$179,579.66
$185,628.20
$52,985.61
$36,014.94
$458,426.35
$130,181.04
$81,748.84
$28,570.91
$167,837.91
$68,845.85
$241,865.45
$239,425.01
$1,212,437.54
$115,813.89
$202,017.84
$36,413.40
$51,092.70
$44,633.23
$55,098.30
$55,601.88
$17,982.44
$997,227.71
$653,087.81
$236,999.13
$65,077.58
$12,147.58
$671,917.00
$73,779.30
$5,166.60
$724,066.30
$80,458.38
$108,878.94
$79,767.00
$171,792.24
$795,210.82
$572,471.39
$11,204.09
$64,840,68
$83,349.13
$171,337.60
$596,983.07
$348,460.55
$561,508.67
$91,125.61
$616,200.65
Page 1 of 4
7/26/2006 1 :08 PM
. Firefighter 2005 Premium Tax Distribution
City City
Code Name
Distribution
Amount
303 DEL TONA
316 DUNEDIN
317 DUNNELLON
331 EDGEWATER
349 EUSTIS
359 FERNANDINA BEACH
361 FLAGLER BEACH
371 FORT LAUDERDALE
374 FORT MYERS
379 FORT WALTON BEACH
385 FRUITLAND PARK
387 GAINESVILLE
416 GREENACRES
427 GULF PORT
431 HAINES CITY
432 HALLANDALE BEACH
438 HAVANA
442 HIALEAH
458 HOLLY HILL
459 HOLLYWOOD
464 HOMESTEAD
477 INDIALANTIC
491 JACKSONVILLE
492 JACKSONVILLE BEACH
505 KEY BISCAYNE
509 KEY WEST
515 KISSIMMEE
521 LABELLE
530 LAKE CITY
539 LAKE MARY
542 LAKE PARK
544 LAKE WALES
545 LAKE WORTH
546 LAKELAND
551 LAUDERHILL
552 LANTANA
553 LARGO
554 LAUDERDALE BY THE
555 LAUDERDALE LAKES
560 LEESBURG
572 LIVE OAK
578 LONGBOAT KEY
579 LONGWOOD
590 LYNN HAVEN
592 MACCLENNY
594 MADEIRA BEACH
595 MADISON
596 MAITLAND
603 MARATHON
604 MARCO ISLAND
$200,038.32
$157,486.92
$19,228.73
$83,487.36
$53,497.38
$85,530.30
$28,038.77
$1,790,455.10
$403,383.71
$101,017.82
$11,033.52
$539,517.35
$96,598.56
$42,440.14
$54,657.24
$231,435.12
$11,715.44
$977,770.60
$43,732.50
$1,394,746.89
$153,527.78
$39,531.59
$3,085,151.09
$108,496.92
$178,008.12
$289,380.44
$318,809.99
$19,697.66
$90,931.20
$110,158.02
$43,807.15
$66,378.96
$270,827.77
$418,705.43
$250,977.02
$116,718.35
$461,417.03
$39,536.68
$44,955.76
$138,695.36
$21,203.68
$148,151.22
$94,043.99
$42,637.12
$11,077.87
$28,080.20
$13,116.30
$111,142.26
$88,437.43
$221,724.58
Page 2 of 4
7/26/2006 1 :08 PM
Firefighter 2005 Premium Tax Distribution
City City
Code Name
Distribution
Amount
607 MARIANNA
620 MELBOURNE
626 MIAMI
627 MIAMI BEACH
640 MILTON
645 MIRAMAR
649 MONTICELLO
655 MOUNT DORA
666 NAPLES
675 NEW PORT RICHEY
676 NEW SMYRNA BEACH
687 NORTH MIAMI BEACH
690 NORTH PORT
693 OAKLAND PARK
695 OCALA
701 OCOEE
706 OKEECHOBEE
709 OLDSMAR
722 ORANGE PARK
725 ORLANDO
728 ORMOND BEACH
736 OVIEDO
741 PAHOKEE
743 PALATKA
744 PALM BAY
745 PALM BEACH
746 PALM BEACH
7 48 PALM COAST
754 PANAMA CITY
755 PANAMA CITY BEACH
770 PEMBROKE PINES
773 PENSACOLA
776 PERRY
787 PINELLAS PARK
789 PLANTATION
790 PLANT CITY
796 POMPANO BEACH
798 PONCE INLET
801 PORT ORANGE
811 PUNTA GORDA
816 QUINCY
831 RIVIERA BEACH
836 ROCKLEDGE
844 SAFETY HARBOR
846 ST. AUGUSTINE
849 ST. CLOUD
855 ST. PETERSBURG
856 ST. PETE BEACH
865 SANFORD
869 SARASOTA
$25,241.58
$481,939.07
$5,752,954.49
$1,141,622.31
$46,238.23
$699,268.72
$16,162.48
$51,401.10
$647,853.71
$132,438.13
$162,850.26
$162,979.14
$242,082.84
$198,485.45
$286,585.91
$110,025.98
$36,242.76
$57,299.52
$85,448.34
$2,005,715.24
$191,767.80
$150,235.20
$19,339.38
$56,324.46
$442,391.15
$377,367.56
$538,814.39
$91,837.01
$201,686.10
$87,444.59
$977,504.62
$596,471.03
$27,500.28
$248,347.89
$376,538.30
$109,263.12
$849,968.02
$17,650.40
$229,953.17
$138,522.22
$46,518.67
$243,305.03
$110,777.10
$55,245.46
$147,991.08
$120,159.48
$1,207,029.81
$102,523.74
$190,993.74
$481,283.36
Page 3 of 4
7/26/20061:08 PM
Firefighter 2005 Premium Tax Distribution
City City
Code Name
Distributioll
Amoullt
870 SATELLITE BEACH
874 SEBRING
875 SEMINOLE
896 SOUTH PASADENA
898 SPRINGFIELD
900 STARKE
909 SUNRISE
916 TALLAHASSEE
918 TAMPA
919 TAMARAC
920 TARPON SPRINGS
921 TAVARES
925 TEMPLE TERRACE
926 TEQUESTA
930 TITUSVILLE
938 VALPARAISO
941 VENICE
944 VERO BEACH
946 VILLAGE OF N. PALM
947 VILLAGE OF PALM
966 WEST PALM BEACH
978 WILTON MANORS
984 WINTER GARDEN
985 WINTER HAVEN
986 WINTER PARK
$57,268.98
$57,159.87
$143,804.85
$29,318.23
$7,922.76
$22,391.10
$575,947.61
$810,998.20
$2,303,029.03
$410,195.57
$135,773.82
$50,640.78
$91,697.58
$67,742.22
$179,657.76
$12,696.44
$158,450.40
$259,098.50
$94,947.70
$25,888.92
$876,299.98
$56,794.87
$92,289.84
$146,391.78
$286,662.47
$53,459,917 .77
Page 4 of 4
7/26/2006 1 :08 PM
FIREFIGHTER'S SUPPLEMENTAL COMPENSATION
ANNUAL PENSION DISTRIBUTION
October 2005
City City
Code Name
Supplemental
Distribution 10/2005
14 Big Corkscrew Island FCD
15 Boca Grande FCD
17 Bonita Springs FCD
21 Destin FCD
24 East Naples FCD
27 Englewood FCD
43 Midway FCD
47 North Bay FCD
50 North Naples FCD
53 North River FCD
60 Palm Harbor FCD
64 San Carlos Park FCD
67 South Walton FCD
94 West Manatee FCD
119 Arcadia
130 Auburndale
134 Avon Park
148 Bartow
165 Belie Glade
167 Belieair
183 Boca Raton
191 Boynton Beach
192 Bradenton
203 Brooksvilie
210 Bunnell
222 Cape Coral
229 Casselberry
238 Chatlahoochee
251 Clearwater
253 Clermont
257 Cocoa
258 Cocoa Beach
265 Cooper City
268 Coral Gables
270 Coral Springs
278 Crescent City
279 Crestview
287 Dade City
292 Davie
293 Daytona Beach
298 Deland
301 Delray Beach
316 Dunedin
317 Dunnelion
331 Edgewater
349 Eustis
359 Fernandina Beach
361 Flagler Beach
371 Fort Lauderdale
374 Fort Myers
379 Fort Walton Beach
385 Fruitland Park
416 Greenacres
427 Gulfport
431 Haines City
438 Havana
442 Hialeah
2,871.02
16,415.55
37,440.55
45,561.06
107,315.77
86,946.4 7
24,477.92
8,694.52
222,851.26
10,605.16
80,282.13
32,833.82
29,745.23
47,381.07
7,462.61
28,724.10
1,177.24
14,648.31
9,081.23
21,136.81
545,605.44
12,205.68
89,819.81
33,717.54
5,853.15
156,421.69
7,538.51
2,421.77
122,895.85
41,647.75
4,877 .06
27,039.66
56,328.06
44,798.13
206,241.55
2,834.57
12,066.31
31,134.62
43,949.75
37,688.97
43,149.42
148,415.28
30,432.66
8,772.85
6,332.96
12,419.54
19,019.53
13,855.18
524,555.24
150,366.45
49,087.06
5,053.20
20,955.33
19,697.30
19,080.59
5,176.19
49,130.96
FIREFIGHTER'S SUPPLEMENTAL COMPENSATION
ANNUAL PENSION DISTRIBUTION
October 2005
City City
Code Name
Supplemental
Distribution 10/2005
458 Holly Hill
464 Homestead
477 Indialantic
492 Jacksonville Beach
505 Key Biscayne
509 Key West
515 Kissimmee
521 Labelle
530 Lake City
539 Lake Mary
542 Lake Park
544 Lake Wales
545 Lake Worth
546 Lakeland
554 Lauderdale By The Sea
555 Lauderdale Lakes
572 Live Oak
578 Longboat Key
579 Longwood
590 Lynn Haven
592 Macclenny
594 Madeira Beach
595 Madison
596 Maitland
603 Marathon
604 Marco Island
607 Marianna
620 Melbourne
627 Miami Beach
640 Milton
645 Miramar
649 Monticello
655 Mount Dora
666 Naples
675 New Port Richey
676 New Smyrna Beach
687 North Miami Beach
695 Ocala
706 Okeechobee
709 Oldsmar
722 Orange Park
725 Orlando
728 Ormond Beach
743 Palatka
745 Palm Beach
746 Palm Beach Gardens
748 Palm Coast
754 Panama City
755 Panama City Beach
770 Pembroke Pines
773 Pensacola
776 Perry
789 Plantation
790 Plant City
796 Pompano Beach
798 Ponce Inlet
811 Punta Gorda
10,280.10
67,230.24
20,739.51
34,495.34
48,7 40.39
132,317.78
105,342.58
9,245.14
8,411.52
60,726.08
19,428.90
11,597.20
140,283.19
104,053.67
13,783.39
41,073.29
12,067.00
29,972.26
45,670.52
21,278.95
4,862.99
14,223.54
3,967.54
2,920.64
54,874.65
112,197.76
7,853.45
8,381.88
1,078.53
20,370.89
3,351.36
5,702.57
9,420.76
329,528.90
63,380.68
11,026.35
79,319.65
35,704.37
15,129.47
27,018.34
48,440.86
40,814.34
42,725.32
2,725.62
212,793.81
60,225.04
36,979.41
49,379.72
42,460.12
24,066.38
48,398.24
8,410.23
193,721.22
40,818.65
84,636.06
7,312.58
66,233.81
FIREFIGHTER'S SUPPLEMENTAL COMPENSATION
ANNUAL PENSION DISTRIBUTION
October 2005
City City
Code Name
Supplemental
Distribution 10/2005
836 Rockledge
844 Safety Harbor
846 St. Augustine
855 St. Petersburg
856 St. Pete Beach
865 Sanford
869 Sarasota
870 Satellite Beach
874 Sebring
898 Springfield
900 Starke
918 Tampa
919 Tamarac
920 Tarpon Springs
921 Tavares
926 Tequesta
930 Titusville
938 Valparaiso
941 Venice
944 Vera Beach
946 Village of North Palm Beach
947 Village of Palm Springs
966 West Palm Beach
978 Wilton Manors
984 Winter Garden
985 Winter Haven
986 Winter Park
TOTAL
14,271.69
26,023.51
64,023.23
36,131.52
7,873.67
15,408.29
246,088.11
28,635.08
24,829.12
2,792.78
3,151.95
96,392.38
19,690.42
18,754.64
1,185.07
16,513.97
11,601.87
5,611.11
66,356.75
134,262.89
49,261.59
20,009.07
233,100.15
30,847.43
7,891.38
34,055.60
7,429,334.11