BÁO CÁO KHÔNG. 2011-164 30 năm bằng cách sử dụng tỷ lệ phần trăm mức độ của phương pháp biên chế dự. Thời gian khấu hao còn lại lúc 30 tháng 6 năm 2010, là 27 năm. 11. Nghỉ hưu chương trình hệ thống hưu trí Florida. Về cơ bản tất cả các nhân viên thường xuyên của trường có đủ điều kiện để đăng ký là thành viên của hệ thống nhà nước quản lý hưu trí Florida (FRS) | March 2011 report No. 2011-164 HILLSBOROUGH community college A component unit of the state of FLORIDA notes to financial statements Continued June 30 2010 30 years using the level percentage of projected payroll method. The remaining amortization period at June 30 2010 was 27 years. 11. retirement programs Florida Retirement System. Essentially all regular employees of the College are eligible to enroll as members of the State-administered Florida Retirement System FRS . Provisions relating to FRS are established by Chapters 121 and 122 Florida Statutes Chapter 112 Part IV Florida Statutes Chapter 238 Florida Statutes and Florida Retirement System Rules Chapter 60S Florida Administrative Code wherein eligibility contributions and benefits are defined and described in detail. FRS is a single retirement system administered by the Department of Management Services Division of Retirement and consists of two cost-sharing multiple-employer retirement plans and other nonintegrated programs. These include a defined-benefit pension plan Plan a Deferred Retirement Option Program DROP and a defined-contribution plan referred to as the Public Employee Optional Retirement Program PEORP . Employees in the Plan vest at six years of service. All vested members are eligible for normal retirement benefits at age 62 or at any age after 30 years of service which may include up to 4 years of credit for military service. The Plan also includes an early retirement provision however there is a benefit reduction for each year a member retires before his or her normal retirement date. The Plan provides retirement disability and death benefits and annual cost-of-living adjustments. DROP subject to provisions of Section Florida Statutes permits employees eligible for normal retirement under the Plan to defer receipt of monthly benefit payments while continuing employment with an FRS employer. An employee may participate in DROP for a period not to exceed 60 months after electing to .
