Independent, source-linked pension research
Rules reviewed August 2026
Florida teacher retirement system
Pension Plan vs Investment Plan, 8-year vesting, the 1.6%–1.68% class multipliers, DROP and the second-election option.
Complete topic cluster
01Eligibility
See when Florida FRS Regular Class members reach normal retirement, how the July 1, 2011 enrollment split changes the rule, and what vesting does.
02Benefit formula
Calculate the Florida FRS Pension Plan formula using creditable service, the Regular Class percentage value, and the correct 5- or 8-year AFC period.
03Early retirement
See how Florida FRS Pension Plan early retirement is reduced by 5% per year, which normal age applies, and why the Investment Plan works differently.
04Vesting
See what happens when a Florida FRS member leaves before retirement, including Pension Plan vesting, 1-year Investment Plan vesting, and suspense rules.
05Refunds
Compare Florida FRS Pension Plan refunds with Investment Plan rollovers and withdrawals, including the 3-calendar-month termination rule and service forfeiture.
06Survivor benefits
See how Florida FRS survivor benefits differ by Pension Plan or Investment Plan, vesting, beneficiary status, and a death in the line of duty.
07Working after retirement
Learn Florida FRS reemployment rules after retirement, why the first six calendar months matter, and what changed when the old 7–12 month suspension ended.
08Disability
Understand Florida FRS regular and in-line-of-duty disability, the current 8-year service rule, statutory minimum benefits, medical proof and filing steps.
09Service credit
See which service Florida FRS Pension Plan members may buy, the 4-year military and 2-year leave limits, the 5-year public-school cap, and sample cost rules.
010Social Security
See why Florida FRS members generally have Social Security coverage, what the 2025 Fairness Act changed, and when WEP/GPO history can still matter to a claim.
011COLA
See how Florida FRS Pension Plan COLAs depend on pre-July 2011 service, retirement timing, and the new 2026 Special Risk minimum adjustment.
012Divorce
Learn how Florida treats marital FRS benefits, why Pension Plan and Investment Plan QDRO procedures differ, and what records a divorce order must address.
013Taxes
Understand Florida’s no-personal-income-tax rule, federal taxation of FRS pension and Investment Plan distributions, 1099-R reporting, and withholding choices.
014DROP
See how Florida FRS DROP works after the 2023 changes, including 96-month participation, the instructional-personnel extension, 4% interest, and exit choices.
015Plan tiers
Compare Florida FRS Pension and Investment Plans on vesting, 2026 contributions, portability, investment control, and the one-time 2nd Election.