11-004343 John R. Nelson vs. Department Of Management Services, Division Of Retirement Status: Closed Recommended Order on Thursday, March 8, 2012.

Summary: Petitioner is not required to repay DROP monies due to being elected to public office within 6 months of completing DROP. Forfeiture provisions cannot be implied and must be strictly construed.

STATE OF FLORIDA

DIVISION OF ADMINISTRATIVE HEARINGS

JOHN R. NELSON , )

)

Petitioner, )

)

vs. ) Case No. 1 1 - 4343

)

DEPARTMENT OF MANAGEMENT )

SERVICES, DIVISION )

OF RETIREMENT, )

)

Respondent. )

)

RECOMMENDED ORDER

A hearing was held pursuant to notice, on January 1 1 , 20 1 2 ,

in Tallahassee , Florida, by Barbara J. Staros, assigned

Administrative Law Judge of the Division of Administrative

Hearings.

APPEARANCES

For Petition er: Amy W. Schrader, Esquire

Gray Robinson, P.A.

Post Office Box 11189

Tallahassee , Florida 32 302

For Respondent: Elizabeth Regina Stevens , Esquire

Courtney S trickland Brogan, Esquir e

Department of Management Services

Office of the General Counsel

4050 Esplanade Way, Suite 1 60

Tallahassee, Florida 32399 - 0950

STATEMENT OF THE ISSUE

Wh ether P etitioner must forfeit and repay distributions he

received from the Deferred Retirement Option Program and

subsequent monthly retirement benefits received as a consequence

of his election to the position of County Commissioner of

Jefferson County wi thin six months of terminating state

employment.

PRELIMINARY STATEMENT

By letter dated February 1, 2011, Respondent , the Division

of Retirement (Division) advised Petitioner John R . Nelson that

the Division intended to void his participation in the Def erred

Retirement Option Program . The letter further instructed

Petitioner that he must repay all retirement benefits received,

including the DROP accumulation, in the amount of $192,921.85.

T he letter relied upon s ection s 1 2 1 . 021 ( 39 ) (b)2. and

121.091(13)(c)5.d , Florida Statutes , as authority . The letter

afforded Petitioner a point of entry to challenge Respondent ' s

decision.

Petitioner disputed Respondent ' s decision and timely

requested an administrative hearing. The request for hearing

was forwarded to the Division of Administrative Hearings on or

about August 24 , 20 1 1 . A formal hearing was scheduled for

October 26 , 20 1 1 . The Division filed an unopposed Motion for

Continuance, which was granted. The hearing was rescheduled for

January 11 , 2012. Petitioner filed a Motion for Leave to File

Amended Petition for Formal Administrative Hearing, which was

granted. The parties filed unilater al pre - hearing statements.

At hearing, Petitioner testified on h is own behalf and

offered the testimony o f Tyler M cN e i ll, John Nelson and Ira

Gaines . Petitioner ' s Exhibit s numbered 1 through 7 w ere

admitted into evidence. Respondent presented the testimony of

one witness, Ira Gaines . Respondent ' s Exhibit s numbered 1

through 4 w ere admitted into evidence.

The hearing was not transcribed. The parties timely filed

Proposed R ecommended Order s , which ha ve been duly considered in

the preparation of this R ecommended O rder.

References to the Florida Statutes will be to the 20 10

version unless otherwise noted .

FINDINGS OF FACT

1. The Division of R etirement (Division) is, and was at

the times material to this case, the state agency charged with

the responsibility of administering the Florida Retirement

System (FRS ) .

2. Petitioner , John Nelson , was employed by the Department

of Fina n cial Services (DFS) from October 1977 through July 31,

2010. For the last five years of his employment with DFS,

Petitioner participated in the Deferred Retirement Option

Program (DROP).

3. Prior to ending his DROP participation , Petitioner

completed a DROP Termination Notification Form (DP - TERM Rev.

06/06) on April 23, 2010, confirming he would terminate

employment on July 31, 2010. The DROP Termination Notification

was also signed by a representative from FRS confirming

Petiti oner's employment termination date and reads in pertinent

part:

I understand that I cannot work for any

Florida Retirement System (FRS) covered

employer during the calendar month following

my DROP termination date or my DROP

participation will be null and void. If I

fail to meet this requirement, I will

forfeit my accumulated DROP benefit

including interest. I also understand that

I may not be reemployed by any FRS employer

in any capacity including part - time,

temporary, other personal services (OPS) or

non - Division approved contractual services

during the calendar month immediately

following my DROP termination date. If I

fail to meet this requirement, I will

forfeit my accumulated DROP benefit,

including interest retroactive to me

enrollment date in the DROP.

4. The above - referenced version of the DP - TERM (Revised

6/06) has been incorporated by reference into Florida

Administrative Code Rule 60S - 9.001(ee).

5 . Due to significant statutory changes made by the

Legislature, the Division sent to Petiti oner a secon d DROP

Termination Notification , ( Form DP - TERM revised 04/10 ) which he

signed on June 9, 2010 . The wording in the revised form

refl ected statutory changes which would take effect July 1,

2010. The revised form states in pertinent part :

If your DROP termination date is on or after

July 1, 2010: Your termination requirement

means you cannot remain employed or become

re - employed with any F lorida Retirement

System (FRS) covered employer during the

FIRST SIX calendar month s following your

DROP t ermination date . This includes but is

not limited to: Part - time work, temporary

work, other personal services (OPS),

substitute teaching or non - Division approved

contractual services. During the 7th - 12th

calendar months following your DROP

termination da te, you may return to work for

a participating FRS employer but must

suspend your retirement benefit for any of

these months your[sic] are employed. There

are no reemployment exceptions during the

reemployment limitation period. After the

12th calendar m onth following your DROP

termination date, there are no employment

restrictions.

If you fail to meet the termination

requirements noted above, you will void

(cancel) your retirement and DROP

participation, you must repay all retirement

benefits receive d including your DROP

accumulation, and you must apply to

establish a future retirement date. If you

void your retirement your employer will be

responsible for making retroactive

retirement contributions and you will be

awarded service credit for the peri od during

which you were in DROP through your new

termination date. Your eligibility for DROP

participation will be determined by your

future retirement date and you may lose your

eligibility to participate in DROP.

(emphasis add ed) .

6 . The revised form D P - TERM (Revised 04/10) has not yet

been adopted as a rule. At the time of hearing, r ulemaking had

been initiated .

7. Petitioner terminated his employment with DFS on the

agreed termination date of July 31, 2010, and was no longer an

employee of DFS aft er that date.

8 . Sometime between July 31, 2010 , and November 2010,

Petitioner was paid his accumulated DROP monies in the amount of

$181,635.09, in the form of a direct rollover into an eligible

retirement account. Petitioner was also paid monthly retir ement

benefits for the mo nths of August through November 2010, in the

total amount of $11,286.76. The Division deactivated

Petitioner's monthly retirement benefits in December 2011.

9 . The total amount of retirement benefits paid to

Petitioner after ter minating employment with DFS is $191,921.85,

which the Division seeks to recover.

10 . In April of 2010, at the urging of community members,

Petitioner registered to run for public office in Jefferson

County, Florida. He won the election and was sworn in t o office

as a Jefferson County Commissioner on November 16, 2010.

11 . Tyler McNeill is the Chief Deputy Clerk and Human

Resources Officer for Jefferson County. Following Petitioner's

election as a County Commissioner, Mr. McNeill began to process

a sma ll packet of employment - related documents which he provides

to elected officials. Mr. McNeill went to Petitioner's home on

a Sunday evening to get the necessary papers signed.

12. Prior to this meeting, Petitioner was unaware that

Jefferson C ounty partic ipates in the FRS. Petitioner described

his reaction to learning this as "shocking." When Mr. McNeill

and Petitioner got to the FRS form, Petitioner did not want to

sign it and informed Mr. McNeill of that. Mr. McNeill described

Petitioner as appearing physically ill, shocked, and "so ups et "

upon learning that the County was an FRS participating employer.

13. On November 22, 2010, Petitioner and Mr. McNeill

called Ira Gaines, FRS Benefits Administrator , using a

speakerphone . At the time they placed this call, Petitioner had

not yet signed the employment documents supplied to him by

Mr. McNeill , and Petitioner informed Mr. Gaines of this.

14. During this conversation, Petitioner expressed his

willingness to resign from office and refuse to accept pa yment

from the County for his newly elected position. According to

Mr. McNeill, Petitioner was not yet eligible to receive

compensation from the County because the employment papers had

not yet been processed. Mr. McNeill testified that he would

have bee n able to discard the documents .

15. During this telephone conversation, Mr. Gaines advised

that Petitioner was legally a person employed by the County by

virtue of his being sworn into office on November 16, 2010.

Mr. Gaines equated bring sworn into of fice as being an employee.

At hearing, Mr. Gaines reiterated his position: that he did not

know any way Petitioner could not be enrolled in FRS when

occupying an elected position.

16. As a result of this telephone conversation with

Mr. Gaines and in rel iance on Mr. Gaines' advice, Mr. McNeill

processed Petitioner's employment papers including the F RS

reenrollment form. Mr. Gaines then began receiving salary

payments for being a county commissioner.

17. On December 6, 2010, Mr. Gaines sent a letter to

P etitioner stating that his election to the position of County

Commissioner had voided his DROP participation, and

consequently, Petitioner would have to repay $181,635.09 for the

DROP payment, and $11,286.76 in monthly retirement benefits .

The letter furt her informed that Petitioner will continue to

earn credit as an elected official in the Elected Officer's

Class of FRS membership and that Petitioner's retirement account

w ould be adjusted to reflect service from August 2005 through

July 2010 (h is DROP per iod) which he estimated would increase

Petitioner's retirement benefits by $1,200 per month .

18. In response to the December 6, 2010 letter, Petitioner

appeal ed the voiding of his DROP participation. By letter dated

February 1, 2011, the Division denied the request. The

February 1 , 201 1 letter also informed Petitioner of his right to

request a hearing, which gave rise to this proceeding.

CONCLUSIONS OF LAW

1 9 . The Division of Administrative Hearings has

jurisdiction over the parties and sub ject matter of this

proceeding. §§ 120.569 and 120.57(1), Fla. Stat. (2011) .

20. This proceeding is de novo. § 120.57(1)( k ), Fla.

Stat. (2011).

21 . The burden of proof in an administrative proceeding is

on the party asserting the affirmative of the issue unless the

burden is established otherwise by statute. Young v. State,

Dep ' t of Cmty . Aff . , 567 So. 2d 2 (Fla. 3rd DCA 1990); Balino v.

Dep ' t of HRS , 348 So. 2d 349 (Fla. 1st DCA 1977). T he Division ,

as the party asserting that Petitioner's benefi ts be repaid, has

the burden of proof in this proceeding.

22 . The Division is the state agency responsible f or

administering the FRS . § § 121. 025 and 121.031 , Fla. Stat.

23 . The 2009 and 2010 Legislatures enacted substantial

amendments to c hapter 121, Florida Statutes, the Florida

Retirement System Act. Section 121. 021 , as amended, reads in

pertinent part as follows:

( 10 ) "Employer" means any agency, b ranch,

department,. . .or any county agency,

branch, department, board. . . which

participates in the system for the bene fit

of certain of its employees. . .

(11) "Officer or employee" means any person

receiving salary payments for work performed

in a regularly established position. . . .

* * *

( 39 ) (a) "Termination" occurs, exc ept as

provided in paragraph (b), when a member

ceases all employment relationships with an

employer, however:

* * *

2. For retirements effective on or after

July 1, 2010, if a member is employed by any

such employer within the ne xt six calendar

months, termination shall be deemed not to

have occurred. . . .

(b) "Termination" for a member electing to

participate in the Deferred Retirement

Option Program occurs when the program

participant ceases all employment

relationships with an employer in accordance

with s. 121. 091(13), however:

* * *

2. For termination dates occurring on or

after July 1, 2010, if the participant

becomes employed by any such employer within

the next 6 calendar months, termination will

be deemed not to have occurred, except as

provided in s.121.091(13)(b)4.c.

2 4 . Florida Administrative Code Rule 60S - 6.001(40) defines

"officer or employee" as any person receiving compensation for

work performed in a regularly established position with any

agency, including county agency board, which participates in the

FRS.

25 . At the time Petitioner and Mr. McNeill initiated the

telephone call to Mr. Gaines, Petitioner was not yet an officer

or employee as defined in section 121.021(10) or r ule 60S -

6.001(40), as he had not received compensation and was willing

to forego compensation. However, following the conversation

with Mr. Gaines, and in reliance thereon, Petitioner received

compensation for his position as County Commissioner and became

an off icer or employee as contemplated by those provisions . 1/

2 6 . Section 121.091 reads in pertinent part as follows:

( 9 ) EMPLOYMENT AFTER RETIREMENT;

LIMITATION. -

* * *

(c) Any person whose retirement is

effective on or after July 1, 2010, or whose

participation in the Deferred Reti r ement

Option Program terminates after July 1,

2010 , who is retired under this chapter,

e xcept under the disability reti rement

provisions of subsection (4) or as provided

in s. 121.053, may be reemployed by an

employer that participates in a state -

administered retirement system and receive

retirement benefits and co mpensation from

that employer. However, a person may not be

reemployed by an employer participating in

the Florida Retirement System before m eeting

the definition of termination in s. 121.021

and may not receive both a salary from the

employer and retirement benefits for 6

calendar months after meeting the definition

of termination. However, a DROP participant

shall continue employment and rec eive a

salary during the period of participation in

the Deferred Retirement Option Prog ram, as

provided in subsection ( 13).

* * *

(1 3 ) (c) Benefits payable under DROP. -

* * *

5. At the conclusion of the p articipant's

DROP, the division shall distribute the

participant's total accumulated DROP

benefits, subject to the following:

a. The division shall receive verification

from the participant's employer or employers

that the participant has terminated all

employment relationships as provided in s.

121.021(39) .

* * *

d. A DROP participant who fails to

terminate all employment relationships as

provided in s. 121.021(39) shall be deemed

as not retired, and the DROP elect i on is

null and void. Florida Retirement System

members h ip shall be reestablished

retroactively to the date of the

commencement of DROP, and each employer with

whom the participant continues employment

must pay to the Florida Retirement System

Trust Fund the difference between the DROP

contributions paid in paragraph (i) and the

contributions required for the applicable

Florida Retirement System class of

membership during the period the member

participated in DROP, plus 6.5 percent

interest compounded annually.

6. The retirement benefits of any DROP

participant who terminates all employment

relationships as provided in s. 121.021(39)

but is reemployed in violation of the

reemployment provisions of subsection (9)

shall be suspended during those months in

which the retir ee is in violation. Any

retiree in violation of this subparagraph

and any employer that employs or appoints

such person without notifying the Division

of Retirement to suspend retirement benefits

are jointly and severally liable for any

benefits paid duri ng the reemployment

limitation period. The employer must have a

written statement from the retiree that he

or she is not retired from a state -

a dministered retirement system. Any

retirement benefits received by a retiree

while employed in violation of the

reemployment limitations must be repaid to

the Florida R etirement System Trust Fund,

and his or her retirement benefits shall

remain suspended until payment is made.

Benefits suspended beyond the end of the

reemployment limitation period apply toward

repay ment of benefits received in violation

of the reemployment limitation.

(emphasis add ed ) .

27 . Petitioner argues that section 121.091(13)(c)6. i s

applicable whereas FRS argues that section 121.091(13)(c)5.d. is

applicable to Petitioner . FRS furt her asserts in its Proposed

Recommended Order that section 121.091(13)(c)6. applies only to

FRS members who have met the six - month termination requirement

set forth in section 121.021(39) and return to work in the

fo llowing six months. Petitioner , however , argues that section

121.091(13)(c)5. d . is intended only to apply where termination

of employment relationships, and the corre s po nding payment of

DROP benefits , is never made. Petitioner's situation d oes not

neatly fit into either statutory provision, so an analysis of

each provision is in order.

28 . First, the definition of "termination" in section

121.021(39)(b)2 . states that for termination occurring on or

after July 1, 2010, if the participant becomes employed by any

such employer within the ne xt six calendar months, termination

shall be d eemed not to have occurred .

2 9 . Section 121.091(13)(c)5.d. (asserted by FRS as

controlling) states that a DROP participant who fails to

terminate all employment relationships as provided in section

121.021(39 ) (which defines termination) shall be deemed as not

retired, and the DROP election is " null and void. " This part of

the statutory language appears to fit Petitioner's

circumstances. However, the section continues by describing a

method of payment by the employer, not the employee, to the

Florida Retirement System Trust Fund that does not fit

Petitioner's situation and that does not describe what is being

sought by the D ivision . That is, section 121.091(13)(c)5. d.

requires "each employer with whom the p articipant continues

employment" to pay the difference between the DROP contributions

paid in paragraph (i) (which deals with "contributions" from the

employer ) for retroactive reinstatement to FRS. It does not

describe, nor mandate, forfeiture of DROP mo nies by the DROP

participant who becomes reemployed by an FRS employer.

30 . Section 121.091(13)(c)6 . (asserted by Petitioner as

controlling) addresses a DROP participant who terminates all

employment relationships as provided in s. 121.02 1(3 9 ) but is

re employed in violation of the reemployment provisions of

subsection (9) (which provides limitations to reemployment and

prohibits the person from receiving both a salary and retirement

benefits for six calendar months after meeting the definition of

termina tion) , and requires that the person's retirement benefits

be suspended "during those months in which the retiree is in

violation." Petitioner argues that Petitioner fits within this

provision because he terminated all relationships with his

original emplo yer, DFS, and became reemployed by Jefferson

County . Respondent asserts this provision only relates to those

employee s who are reemployed after the six months' prohibition

found in 121.039(39) but before 12 months have passed since

retirement.

31 . While the interrelationship of these statutes is

confusing, Respondent's argument that section 121.091(13)5. d . is

controlling is more persuasive. This is because Petitioner,

although having terminated employment from DFS, did not meet the

definition of "termina tion" in 121.021(39) because he became

employed by "any such employer" within six calendar months of

terminating employment from FRS . Therefore, "termination will

be d eemed to have not occurred." § 121.021(39)(b)2., Fla. Stat.

32 . However, Pet itioner argues in the alternative that,

even if section 121.091 (13)(c)5.d. is controlling, it does not

contain forfeiture provisions. Petitioner notes that the same

subsection contains language requiring forfeiture of retirement

benefits for those employe es who commit specif ied felonies while

employed. § 121.091(13)(j), Fla. Stat. Petitioner's argument

in this regard is well taken. "S tatutes imposing forfeiture

will be strictly construed in a manner such as to avoid the

forfeiture and will be liberally construed so as to avoid and

relieve from forfeiture." Williams v. Christian , 335 So. 2d 358 ,

(citing Ireland v. Thomas , 324 So. 2d 146,147 (Fla. 1st DCA

1976) (holding that where[t]he statute does not clearly require

a forfeiture or irremediable penalty[n ]one should be supplied by

unnecessary implication.").

33 . In his Amended Petition for Formal Administrative

Hearing, Petitioner asserts that FRS' intended action is

impermissibly based on an unadopted rule . S ection 120.57(1)(e),

Florida Statutes , pro hibits an agenc y or an administrative law

judge from basing agency action that determines the substantial

interests of a party on an unadopted rule. However, it is

unnecessary to address Petitioner's argument in this regard as

neither t he content of the n ew form, nor the old form to the

extent that it goes beyond the language of the controlling

statute, form s the basis of the determination of Petitioner's

interests . W hile the second DP - TERM form (revised 04/10)

informed Petitioner of FRS' position, the ag ency's notice letter

dated February 1, 2011, which forms the basis of this

proceeding, did not reference the form a s authority for its

decision. The notice letter referenced statutes as authority

and the determination made herein is based upon the control ling

statute s as described above.

34 . Finally, Petitioner argues that Petitioner did not

violate termination or reemployment requirements because he is

an elected official. Section 121.053 reads in pertinent part as

follows:

Participation in the Ele cted Officers' Class

for retired members. -

( 3) On or after July 1, 2010:

(a) A retiree of a state - administered

retirement system who is elected or

appointed for the first time to an elective

office in a regularly established position

with a covered empl oyer may not reenroll in

the Florida Retirement System.

(b) An elected officer who is elected or

appointed to an elective office and is

participating in the Deferred Retirement

Option Program is subject to termination as

defined in s.121.021 upon complet ion of his

or her DROP participation period. An

elected official may defer termination as

provided in subsection (7).

* * *

(7) A member who is elected or appointed to

an elective office and who is participating

in the Deferred Retirement Option Program is

not subject to termination as defined in s.

121.021, or reemployment limitations as

provided in s. 121.091(9), until the end of

his or her current term of office or, if the

officer is consecutively elected or

reelected to an el ective office eligible for

coverage under the Florida Retirement

System, until he or she no longer holds an

elective office, as follows:

* * *

(a) At the end of the 60 - month DROP period:

1. The of ficer's DROP account may not

accrue additional monthly benefits, but does

continue to earn interest as provided in s.

121.091(13). However, an officer whose DROP

participation begins on or after July 1,

2010, may not continue to earn such

interest.

2. R etirement contributions are not

required of the employer of the elected

officer and additional retirement credit may

not be earned under the Florida Retirement

System.

(b) An elected officer may voluntarily

terminate his or her elective office at any

tim e and receive his or her DROP proceeds.

However, until termination occurs, an

elected officer whose termination

limitations are extended by this section is

ineligible for renewed membership in the

system and may not receive pension payments,

DROP lump sum payments, or any other state

payment other than the statutorily

determined salary, travel, and per diem for

the elective office.

(c) Upon termination, the officer shall

receive his or her accumulated DROP account,

plus interest, and shall accrue and c ommence

receiving monthly retirement benefits, which

must be paid on a prospective basis only.

(emphasis supplied)

3 5 . This case appears to be a case of first impression in

this regard . It is clear from reading section 121.053 that the

Legislature place d elected officials in a different category

from other government employees regarding termination

requirements . However, the language of section 121.053 does not

appear to fit Petitioner's circumstances. 2/ T his exemption

appears to apply to a member who is an elected officer and who

is participating in DROP at the same time.

36 . Section 12 1 . 122 states that a retiree of a state -

administered retirement system who is initially reemployed on or

after July 1, 2010, is not eligible for renewed membership.

Th is is consistent with section 121.053(3)(a) , which also

prohibits a retiree of a state - administered retirement system

who is elected for the first time on or after July 1, 2010, from

reenroll ing in the FRS.

37 . This statutory language is relevant in th at the

intended ag ency action of FRS , in addition to seeking

reimbursement of DROP monies, notified Petitioner that he would

continue to earn retirement credit as an elected official in the

Elected Officer's Class of FRS membership.

38 . FRS relied o n section 121. 091(13)(c)5.d., which does

not contain a forfeiture provision. Because forfeiture

provisions must be strictly construed, forfeiture cannot be

implied. Further, b ecause Petitioner was reemployed after

July 1, 2010, he is not eligible to reen roll in FRS in the

Elected Officer's Class of FRS.

RECOMMENDATION

Based upon the foregoing Findings of Fact and Conclusions

of Law set forth herein, it is

RECOMMENDED:

That th e Divisi on of R et irement enter a final order

rescinding the February 1, 2 011 , notification letter requiring

reimbursement of Petitioner's DROP distribution and

reimbursement of Petitioner's monthly retirement benefits from

August 2010 through December 2010 when those benefits were

discontinued; reinstating those monthly benefit s beginning six

month s following the completion of Petitioner's DROP period, and

nullifying Petitioner's reenrollment in the Elected Officers'

Class of FRS membership.

DONE AND ENTERED this 8 th day of March , 201 2 , in

Tallahassee, Leon County, Florida.

S

BARBARA J. STAROS

Administrative Law Judge

Division of Administrative Hearings

The DeSoto Building

1230 Apalachee Parkway

Tallahassee, Florida 32399 - 3060

(850) 488 - 9675

Fax Filing (850) 921 - 6847

www.doah.state.fl.us

Filed with the Clerk of the

Divisi on of Administrative Hearings

this 8 th day of March , 201 2 .

ENDNOTE S

1/ Petitioner asserts that the doctrine of equitable estoppel

ap plies. That determination is beyond the scope of this

tr ibunal's authority, as it does not have jurisdiction to grant

equitable remedies. § 26.01 2, Fla. Stat.

2/ What does not appear to have been contemplated by the

Legislature is Petitioner's unique circumstance: must a former

state employee who received h is or her DROP benefits refrain

from running from public office for six months after receiving

DROP benefits, or risk losing them by falling into the same

category as other government employees who are simply hired for

their positions, not elected to them.

COPIES FURNISHED :

Amy W. Schrader, Esquire

Gray Robinson, P.A.

Post Office Box 11189

Tallahassee, Florida 32302

aschrader@gray - robinson.com

Elizabeth Regina Stevens, Esquire

Department of Management Services

Office of the Gene ral Counsel

4050 Esplanade Way, Suite 160

Tallahassee, Florida 32327

[e-mail]

Courtney Strickland Brogan, Esquire

Department of Management Services

Division of Retirement

4050 Esplanade Way, Suite 160

Tallahassee, Flori da 32399 - 0950

[e-mail]

Sarabeth Snuggs , Director

Division of Retirement

Department of Management Services

Post Office Box 9000

Tallahassee, Florida 32315 - 9000

J as on Dimitris , General Counsel

Department of Management Services

Division of Retirement

4050 Esplanade Way

Tallahassee, Florida 32399 - 0950

NOTICE OF RIGHT TO SUBMIT EXCEPTIONS

All parties have the right to submit written exceptions

within 15 days from the date of this recommended order. Any

exceptions to this recommended order should be filed with the

agency that will issue the final order in this case.