The 2023 Florida Statutes (including Special Session C)

Title X
PUBLIC OFFICERS, EMPLOYEES, AND RECORDS

Chapter 121
FLORIDA RETIREMENT SYSTEM

View Entire Chapter

F.S. 121.131

121.131 Benefits exempt from taxes and execution.—The benefits accrued to any person under the provisions of this chapter and the accumulated contributions, securities, or other investments in the trust funds hereby created are exempt from any state, county, or municipal tax of the state and shall not be subject to assignment, execution, or attachment or to any legal process whatsoever.

History.—s. 13, ch. 70-112.

F.S. 121.131 on Google Scholar

F.S. 121.131 on Casetext

Amendments to 121.131

Arrestable Offenses / Crimes under Fla. Stat. 121.131

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 121.131.

Annotations, Discussions, Cases:

Cases from cite.case.law:

In L. KAUFFMAN,, 299 B.R. 641 (Bankr. M.D. Fla. 2003)

. . . . § 121.131 as a basis for the exemption. (Doc. 30.) . . . Stat. § 121.131. The Florida Constitution does not have an exemption for retirement benefits. . . . Section 121.131 applies to employees employed by the State of Florida on or after December 1, 1970 and . . . Stat. § 121.131. . . . Stat. § 121.131. . . .

In L. CASON,, 211 B.R. 72 (Bankr. N.D. Fla. 1997)

. . . Fla.Stat. ch. 121.131 (1995). . . . In adopting § 121.131, the exemption provision, the legislature did not use any of the defined terms. . . . The plain language of section 121.131 protects his interest in the retirement fund from any legal process . . . However, in determining the breadth of protection afforded under § 121.131, it is useful to look at the . . . Vizcaino, 635 So.2d 1012, 1014 (Fla. 1st DCA 1994); Fla.Stat. ch. 121.131 (1995). . . .

IN RE MARRIAGE OF ALVAREZ, 36 Fla. Supp. 2d 125 (Fla. Cir. Ct. 1989)

. . . . § 121.131, which pertains to the State of Florida Retirement System. . . . The provisions of Section 121.131 were addressed by the Second District Court of Appeals in Buzzard v . . . She further argued that Section 61.12 provided an exception to the exemption of Section 121.131. . . .

BURT v BURT, 32 Fla. Supp. 2d 93 (Fla. Cir. Ct. 1989)

DEPARTMENT OF ADMINISTRATION, v. ALBRITTON,, 489 So. 2d 228 (Fla. Dist. Ct. App. 1986)

. . . the court held a state pensioner’s retirement benefits are exempt from legal process under section 121.131 . . .

E. McCLUNG, v. V. McCLUNG,, 465 So. 2d 637 (Fla. Dist. Ct. App. 1985)

. . . Section 121.131, Florida Statutes (1983) prohibits these benefits from being “subject to assignment, . . .

BUZZARD, v. BUZZARD, 412 So. 2d 388 (Fla. Dist. Ct. App. 1982)

. . . husband and the Department then moved to dissolve the injunction on the ground, inter alia, that Section 121.131 . . . Section 121.131, Florida Statutes (1979), the Florida Retirement System Act, provides: The benefits accrued . . . applicable statutes to determine whether an intention to allow him to claim the benefit of section 121.131 . . . Having done so, we reluctantly conclude that the section 121.131 exemption does apply here. . . .