Transcription of SUMMARY PLAN DESCRIPTION
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SUMMARY PLAN DESCRIPTION
Florida Retirement SystemSUMMARY PLANFRS investment PlanDESCRIPTIONJuly 2021 TABLE OF CONTENTS DISCLAIMER .. 4 INTRODUCTION .. 5 investment 6 Defined .. 6 Plan Information .. 6 Amendments or Termination of the Plan .. 8 Public Records Exemption .. 8 Rights to a Benefit .. 9 Situations Affecting Your investment Plan Benefits .. 11 investment PLAN HYBRID 13 MEMBERSHIP .. 14 Classes of Membership .. 14 investment Plan Eligibility Requirements .. 15 Optional Retirement Programs .. 15 Dual Membership Not Allowed .. 16 Social Security Coverage .. 16 Portability .. 16 Employment Status Types .. 17 ENROLLING IN THE investment PLAN .. 18 Determining Pension Plan Present Value.
The Investment Planis a defined contribution retirement plan qualified under Section 401(a) of the Internal Revenue Code. This means that employee and employer contributions made to each member’s account are pretax contributions defined by state law based on membershipretirement class, as described in this Plan document.
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