5. Aiw – 175 Pension Plan 300 Hour Max Overtime Lookback
Greater Naples Fire Rescue District, Collier County, Florida
AI Summary
The Greater Naples Fire Rescue District identified a compliance issue with its Chapter 175 Pension Plan where employee and employer contributions included overtime earnings beyond the 300-hour annual cap required by Florida Statutes. The discrepancy extends back to fiscal year 2013 and may have resulted in overfunding the plan and excess pension payments to retirees. On February 12, 2026, the Pension Board voted to reconcile data for fiscal years 2024-2025 going forward but declined to retroactively claw back or adjust payments made since October 1, 2013...
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