Dividing a Florida State Employee Pension
in a Florida Divorce — The FRS QDRO Guide
Over one million Floridians participate in the Florida Retirement System — teachers, law enforcement officers, state workers, court employees, and local government staff. When an FRS member divorces, the pension is typically one of the most valuable marital assets. This guide explains every FRS plan type, the required QDRO process, the official model forms, and the steps required to divide the benefit correctly.
The Florida Retirement System
Who Participates in FRS — and Why It Matters in Divorce
The Florida Retirement System is one of the largest public pension systems in the United States, serving over one million active and retired participants. Teachers, school employees, state agency workers, county employees, judges, law enforcement officers, firefighters, and employees of many cities and special districts all participate. For many FRS members, the pension is the single largest marital asset.
Florida courts treat FRS retirement benefits earned during the marriage as marital property subject to equitable distribution under Florida Statute §61.076. The marital portion is calculated based on the time the employee spouse participated in FRS while married. Contributions made before or after the marriage are generally considered non-marital assets.
FRS offers two distinct plan types, and the court order required to divide them is different for each. Every FRS member made a choice between the Pension Plan and the Investment Plan — knowing which plan your spouse is in determines everything about the division process.
FRS Pension Plan
Defined Benefit • Monthly payment for life at retirement
- Fixed monthly benefit calculated using years of service, average final compensation (AFC), and a class multiplier
- Benefit begins when member retires — no account balance to look up today
- Includes option to enter DROP (Deferred Retirement Option Program)
- Includes the Health Insurance Subsidy (HIS) benefit
- Former spouse receives payment directly from FRS Division of Retirement
- Member must actually retire before any payment begins to former spouse
- Survivor benefit options elected at retirement can affect former spouse’s share
FRS Investment Plan
Defined Contribution • Account balance invested in funds
- Individual account with a current balance — similar to a 401(k)
- Employee and employer contributions invested in chosen funds
- Account balance available immediately upon vesting (1 year)
- Former spouse can receive distribution as soon as QDRO is approved
- Alternate payee establishes separate account after QDRO approval
- Administered by Alight Solutions under contract with the State Board of Administration (SBA)
- Can contain funds transferred from prior Pension Plan membership
Which plan is your spouse in? Members can look up their plan at myfrs.com. If you are the non-member spouse and your spouse will not confirm which plan they are in, you can request information through discovery in the divorce proceeding. The FRS Investment Plan Administrator can be subpoenaed for account information. Contact the FRS Investment Plan Administrator at 1-866-446-9377, Option 4 for member-specific information (requires the member’s authorization or a court subpoena).
The FRS QDRO Process — A Critical Difference
FRS QDROs Must Be Pre-Approved Before Filing With the Court
The single most important procedural difference between an FRS QDRO and a private-sector QDRO is the mandatory pre-approval step. You do not draft a QDRO, file it with the court, and then send it to FRS. You draft the QDRO, submit it to FRS for conditional approval, receive approval, and only then file it with the court. Reversing this order results in rejection.
FRS Division of Retirement QDRO Instructions All QDROs must comply with FRS law and rules. Upon review, the Division legal office will advise the applicant in writing that either the QDRO has been conditionally approved and can be filed with the court, or that certain changes are required to obtain conditional approval. Once the Division has granted conditional approval, the QDRO should be filed with the court. A conformed or certified copy of the approved QDRO must then be mailed to the Division’s Legal Office.
Do not file first. The FRS Division of Retirement requires draft pre-approval before court filing for Pension Plan QDROs. This is the opposite of the process used for most private-sector 401(k) plans where pre-approval is optional (though recommended). Filing an FRS Pension Plan QDRO without prior Division approval and then submitting it to FRS is a common and costly procedural error that can result in rejection and significant delays.
Four Different Situations — Four Different Forms
Choosing the Right FRS QDRO — The Four Scenarios
FRS provides official model QDRO forms on its website for four distinct situations. Using the wrong model form for the member’s actual status is the most common drafting error. Determine which scenario applies before drafting a single word of the order.
Option 1 — Pension Plan, Not Yet Retired
Most common scenario for active state employees
Use this form when the FRS member is still actively employed or has left state service but has not yet retired and is not in DROP. This is the most frequently used form. The alternate payee receives a fixed monthly dollar amount when the member eventually retires.
The alternate payee’s share is typically calculated using the coverture fraction approach: years married during FRS service divided by total FRS service years, multiplied by 50%, multiplied by the estimated monthly benefit at the valuation date.
Download Official FRS Model QDRO — Option 1 ↗Option 2 — Pension Plan, Already in DROP
Member has entered Deferred Retirement Option Program
Use this form when the member has already elected to enter DROP and is receiving monthly benefit payments that are being deposited into a DROP accumulation account rather than paid directly. The alternate payee’s share of the DROP benefit is deposited into a separate DROP account earning the same interest rate as the member’s share.
The alternate payee designated by the member is their Option 2 beneficiary for the marital portion elected at retirement, and the member shall not change this beneficiary designation during the lifetime of the alternate payee.
Download Official FRS Model QDRO — Option 2 ↗Option 3 — Pension Plan, DROP (Accruing Benefits)
Member in DROP with accruing monthly benefit payments
A variation of the DROP scenario used when the member is accruing monthly benefits in DROP. The alternate payee’s share of the participant’s DROP benefit is deposited in a separate DROP account where it earns interest at the same rate as the participant’s share. Accrued benefits and interest are released to the alternate payee when the participant’s DROP participation terminates.
The accumulated DROP balance (up to 60 months) can be rolled into a 401(k), IRA, or taken as cash, and the QDRO addresses the alternate payee’s share of each option.
Download Official FRS Model QDRO — Option 3 ↗Option 4 — FRS Investment Plan QDRO
Member is in the defined contribution Investment Plan
Use this form when the member participates in the FRS Investment Plan (not the Pension Plan). The Investment Plan QDRO is governed by ERISA and IRC §414(p) because the Investment Plan is a qualified defined contribution plan. The plan administrator is Alight Solutions LLC under contract with the State Board of Administration.
After approval, Alight Solutions establishes a separate account for the alternate payee. The alternate payee can then take a distribution, roll over to an IRA, or leave funds in the account if permitted.
Download Official FRS Investment Plan QDRO ↗Mixed membership periods: If a member was previously in the FRS Pension Plan and transferred to the Investment Plan, and part of the marital period occurred during the Pension Plan membership, a calculation of the marital percentage may be requested from the Division of Retirement. Two separate QDROs may be required — one for the Pension Plan marital period and one for the Investment Plan balance. This is one of the most complex FRS divorce scenarios and typically requires professional assistance.
The Marital Portion Calculation
How the FRS Pension Marital Share Is Calculated
Unlike a 401(k) with a visible account balance, the FRS Pension Plan benefit is a future monthly payment that has no current balance to divide. Calculating the former spouse’s share requires a formula — and the FRS Division of Retirement uses a specific approach called the coverture fraction method.
The Coverture Fraction Formula
The FRS Division of Retirement’s standard approach for calculating the alternate payee’s share is:
The resulting monthly dollar amount is what the alternate payee receives each month once the member retires — stated as a fixed dollar amount in the QDRO, not as a percentage. Once set in the QDRO, this amount does not change with future salary increases or additional years of service the member earns after the divorce.
The Valuation Date
The valuation date is the date as of which the member’s benefit is estimated and the alternate payee’s share is calculated. This is typically the date of the filing of the dissolution of marriage petition, the date the marital settlement agreement is signed, or the date of the final judgment. The valuation date must be specified in the QDRO.
The benefit calculated at the valuation date is based on the member’s years of service and average final compensation as of that date. If the member continues working for FRS after the divorce, they accrue additional benefits based on those post-divorce years of service — those additional benefits belong solely to the member, not the former spouse.
The FRS pension benefit is not the same as the employee contribution account. The FRS Pension Plan is funded by both employee and employer contributions. The employer contribution is substantial — and the employee contribution account balance shown on pay stubs dramatically understates the present value of the pension. A 25-year employee approaching retirement may have a pension worth hundreds of thousands of dollars in present value even if their contribution account shows only a fraction of that amount. Do not accept or offer the contribution account balance as the pension’s value in settlement negotiations.
What Happens to the Benefit Between Valuation and Retirement
The alternate payee’s fixed monthly amount is calculated at the valuation date and does not increase with later salary increases or additional service. However, if the QDRO and the member’s retirement option include it, the alternate payee’s share may receive cost-of-living adjustments (COLAs) after the member retires, depending on the retirement option selected. This should be explicitly addressed in the QDRO.
The Health Insurance Subsidy (HIS)
FRS provides a Health Insurance Subsidy to retired members — currently $7.50 per year of creditable service per month, up to a maximum of $225 per month. The HIS is treated like pension income. If the pension is divided, the HIS is typically divided proportionally as well, unless the court order specifically excludes it. Fla. Stat. §112.363
The Deferred Retirement Option Program
DROP Accounts and Divorce — A Marital Asset That Must Be Addressed Separately
DROP is one of the most frequently overlooked assets in FRS divorce cases. A member in DROP is simultaneously accruing retirement benefits and accumulating a separate DROP account that can represent hundreds of thousands of dollars. Failing to address DROP in the divorce settlement — or using the wrong QDRO model — can cost the non-member spouse a significant portion of marital property.
What Is DROP?
The Deferred Retirement Option Program allows eligible FRS Pension Plan members to retire for purposes of calculating their benefit while continuing to work for up to 60 months (5 years). During DROP participation, the member’s retirement benefit accumulates in a separate account earning a guaranteed interest rate rather than being paid directly to the member. When DROP ends and the member actually separates from employment, they receive the accumulated DROP balance as a lump sum (or rollover) in addition to their monthly retirement pension payments going forward.
Because DROP participation can continue for up to 60 months, the DROP account balance can accumulate to a very substantial amount — particularly for high-salary members in law enforcement, fire/rescue, or administration. For a member earning $80,000 annually with a pension benefit of $4,500/month, 5 years of DROP accumulation could represent $270,000 or more before interest.
DROP accumulated during the marriage is marital property. DROP accounts accumulated during the marriage are considered marital property subject to equitable distribution under Florida Statute §61.076. If the member entered DROP before the marriage, only the portion accumulated during the marriage is marital. If the marriage ended while the member was in DROP, the entire DROP accumulation during the marriage must be addressed in the settlement.
How DROP Is Divided in the QDRO
Under FRS Model QDRO Option 3 (the most common DROP scenario for members still accruing benefits), the alternate payee’s share of the DROP benefit is deposited in a separate DROP account where it earns interest at the same rate as the participant’s share. The accrued benefits and interest are released to the alternate payee when the participant’s DROP participation terminates — regardless of whether the participant elects to roll over all or a portion of their share into a 401(k), IRA, or other eligible investment vehicle, or takes a cash distribution (up to 60 months of accumulation).
Survivor Benefit Options
FRS Pension Survivor Benefits and Divorce — The Retirement Option Election
When an FRS member retires, they must choose a retirement option that determines what happens to their pension after they die. This election is irrevocable once made, and the option selected at retirement can dramatically affect what the former spouse receives. The divorce settlement must address the required retirement option selection to protect the former spouse’s interest.
| FRS Retirement Option | Member’s Monthly Benefit | Benefit After Member Dies | Implication for Former Spouse |
|---|---|---|---|
| Option 1 — Maximum Benefit | Highest monthly amount | Payments stop at member’s death | Former spouse’s payments end when member dies |
| Option 2 — 66.67% Joint & Survivor | Reduced | Beneficiary receives 66.67% of member’s monthly amount | Former spouse can receive 66.67% of their share after member’s death if named as Option 2 beneficiary |
| Option 3 — 100% Joint & Survivor | More reduced | Beneficiary receives 100% of member’s monthly amount | Former spouse can receive 100% of their share after member’s death if named as beneficiary |
| Option 4 — 10-Year Certain | Moderate reduction | Payments continue to named beneficiary for balance of 10 years | Limited survivor protection; payments guaranteed only for 10 years from retirement date |
Survivor benefit elections are often permanent. If the member retires under Option 1 (maximum benefit, no survivor), the former spouse’s payments stop entirely when the member dies. If the divorce settlement fails to require the member to elect Option 2 or 3 with the former spouse as beneficiary, and the member retires under Option 1, the former spouse loses all benefit at the member’s death. The court order must expressly require the member to select a specific retirement option to protect the former spouse. This is one of the most consequential — and irreversible — decisions in an FRS divorce case.
Practical note on Option 2 and remarriage: If the QDRO designates the former spouse as the Option 2 or 3 beneficiary for survivor benefits, and the former spouse subsequently remarries, this may affect the survivor benefit. Address the impact of the former spouse’s remarriage on the survivor annuity in the marital settlement agreement so all parties understand the terms.
Step-by-Step Process
Dividing an FRS Pension in a Florida Divorce — Step by Step
The FRS QDRO process has a mandatory sequence that differs from private-sector QDROs. Following the steps in the correct order — particularly submitting for Division pre-approval before court filing — prevents rejection and delays that can take months to resolve.
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1
Determine which FRS plan the member participates in and their current status
Confirm whether the member is in the FRS Pension Plan or Investment Plan. If the Pension Plan, determine whether the member is still active, has entered DROP, is already retired, or has terminated employment before retirement. This determines which model QDRO form applies. The member can look this up at myfrs.com. If the member will not provide this information, it can be obtained through formal discovery or a subpoena.
FRS Investment Plan Administrator: 1-866-446-9377, Option 4 (requires member authorization or subpoena) -
2
Obtain the member’s FRS benefit information
For a Pension Plan member who has not yet retired, request from the FRS Division of Retirement: the member’s creditable service history, the estimated monthly benefit at the proposed valuation date (using the coverture fraction formula), and any DROP account balance if applicable. Contact the Division of Retirement at (850) 907-6500. If the member has already retired, OPM-equivalent information comes from the Division’s Retired Payroll Section.
Request the FRS benefit estimate in writing and specify the valuation date you intend to use. The Division will calculate the alternate payee’s share using the coverture fraction if you provide them with the dates of marriage and FRS membership. -
3
Negotiate and document the FRS division terms in the Marital Settlement Agreement
Address in the MSA: the FRS Pension Plan benefit (dollar amount or formula), the DROP account (if any), the HIS benefit (proportional or excluded), the required retirement option at retirement (Option 1, 2, 3, or 4), whether the alternate payee is to receive COLA adjustments, and if applicable, the FRS Investment Plan balance as of the valuation date. Each component needs its own MSA provision.
The MSA is the framework. The QDRO implements it. The QDRO cannot create terms not established in the MSA or the Final Judgment. -
4
Download and customize the appropriate FRS model QDRO form
Select the correct model form from the FRS website based on the member’s status. All model QDRO forms are available free at frs.fl.gov/forms/ and also under Resources — Forms — QDROs at myfrs.com. Fill in all required fields: case caption, party names, case number, plan name, valuation date, the alternate payee’s calculated monthly dollar amount, the required retirement option election, and any DROP provisions.
FRS model QDROs use a format where fields are marked with angle brackets: >(name)< indicates a fill-in field. Complete every field before submitting. -
5
Submit the DRAFT QDRO to the FRS Division of Retirement for conditional pre-approval
This is the step that is unique to FRS and most frequently skipped in error. Before filing with the circuit court, mail the draft (unsigned) QDRO to the FRS Division of Retirement Legal Office for review. The Division will advise in writing that either the QDRO is conditionally approved and ready for court filing, or that specific changes are required. Do not file with the court until you have this written conditional approval in hand.
Mail draft to: FRS Division of Retirement, Legal Office, P.O. Box 9000, Tallahassee, FL 32315-9000. Include a cover letter identifying the member’s name, last four digits of Social Security number, and the plan (Pension Plan or Investment Plan). -
6
Make any required changes and obtain final conditional approval
If the Division requires changes, revise the draft and resubmit. Due to the complexity of the process and the large volume of requests received, it is important to begin the process early. Allow several weeks for the Division’s initial review, and additional time if revisions are required. Once you receive written conditional approval, the draft is ready for court filing.
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7
File the conditionally approved QDRO with the Florida circuit court
File the Division-approved QDRO in your dissolution of marriage case at the Clerk of the Circuit Court. The QDRO may be filed as part of the Final Judgment or as a separate order incident to the dissolution. The Florida circuit court judge must sign the order. Obtain certified copies from the clerk.
Request at least three certified copies — one for the FRS Division of Retirement, one for your own records, and one as a backup. -
8
Send a certified copy of the court-entered QDRO to FRS
Mail a conformed or certified copy of the court-approved, judge-signed QDRO to the FRS Division of Retirement Legal Office at P.O. Box 9000, Tallahassee, FL 32315-9000. The Division will issue a final approval letter with copies to all parties. For Investment Plan QDROs, submit the certified copy to Alight Solutions (FRS Investment Plan QDRO Team) at the address specified in the QDRO procedures document at myfrs.com.
Send by certified mail with return receipt. The Division of Retirement is not responsible for loss due to address errors. Keep your mailing receipt. -
9
Alternate payee keeps FRS updated on current mailing address
The Division of Retirement will mail benefit payments directly to the alternate payee at retirement. The alternate payee must keep the Division advised of their current mailing address. Address changes should be mailed to the Division at P.O. Box 9000, Tallahassee, FL 32315-9000, referencing the member’s name and the last four digits of the member’s Social Security number. The Division is not responsible for any loss incurred due to a change of address of which the Division was not advised.
Official FRS Model QDRO
FRS Pension Plan QDRO — Option 1 (Member Not Yet Retired)
Below is an annotated preview of the FRS Division of Retirement’s official Model QDRO Option 1 — the form used when the member is still working and has not yet retired. This is the most commonly needed form. All fill-in fields are marked with angle bracket notation. Download the official form from frs.fl.gov for actual use.
FRS Pension Plan — Model QDRO Option 1 (Member Not Retired) — Annotated Preview
Download Official Form from frs.fl.gov ↗In The Circuit Court of the Judicial Circuit
In and For County, Florida
Case No:
In Re: The Marriage of:
,
Petitioner,
and
,
Respondent.
Division:
This cause came before the Court in the above-styled matter. The Court being fully advised in the premises, it is
ORDERED AND ADJUDGED as follows:
1. The term “Plan” shall refer to the Florida Retirement System Pension Plan.
2. The “Participant” is , the (Husband or Wife), whose last known mailing address is . The Participant is a member of the Florida Retirement System and is accruing retirement pension benefits thereunder.
3. The “Alternate Payee” is , the Former (Wife or Husband), whose last known mailing address is .
4. The Participant and Alternate Payee were married on , and their marriage was dissolved by Final Judgment of Dissolution of Marriage dated .
5. When the Participant retires under the Pension Plan, the sum of $ per month shall be paid to the Alternate Payee. This monthly payment shall continue in like amount each month thereafter in which the Participant is entitled to receive a monthly benefit payment from the Plan which exceeds the amount of the reduction. This amount represents the Alternate Payee’s % share of the Participant’s monthly benefit as of (date of valuation).
6. If the Participant enters the Deferred Retirement Option Program (DROP), the Alternate Payee’s share of the Participant’s benefit will be deposited in a separate DROP account where it shall earn interest at the same rate as the Participant’s share. The accrued benefits and interest will be released to the Alternate Payee when the Participant’s participation in the DROP terminates, regardless of whether Participant elects to have all or a portion of (his or her) share rolled over into another eligible investment vehicle (401-K, IRA, etc.) or takes a cash distribution.
7. This Order shall not be modified or affected by any subsequent court orders or agreements between the parties, and the Participant shall not take any action that would adversely affect the rights of the Alternate Payee under this Order. This Order shall survive the death of either party unless both parties predecease the time that retirement benefits become payable under the Pension Plan.
8. If the Alternate Payee predeceases the Participant prior to the commencement of benefit payments, or if the Participant predeceases the Alternate Payee prior to the commencement of benefit payments, this QDRO becomes Null and Void.
Copies of this Order shall be served by U.S. mail by (name of attorney for Alternate Payee), as attorney for the Alternate Payee, to the Plan Administrator and Legal Office at Division of Retirement, P.O. Box 9000, Tallahassee, Florida 32315-9000, and with a certificate of service to (name of attorney for Participant), attorney for Participant.
The Alternate Payee must keep the Division advised of their current mailing address. Address changes may be mailed to the Division at the address listed above. Be sure to reference the member’s name and last four numbers of the member’s social security number.
DONE AND ORDERED in Chambers in (city), (county), Florida this ____ day of , 20___.
Circuit Court Judge
County, Florida
FRS Contacts & Resources
Where to Send Documents — FRS Division of Retirement and Investment Plan
FRS Division of Retirement — Pension Plan QDROs
Division of Retirement, Legal Office
P.O. Box 9000
Tallahassee, Florida 32315-9000
(850) 907-6500
frs.fl.gov/forms/ — look for QDRO forms
Also at myfrs.com under Resources — QDROs
FRS QDRO Instructions: frs.fl.gov/forms/online_instructions.pdf
FRS Investment Plan QDRO — Alight Solutions
Alight Solutions LLC (under contract with the State Board of Administration of Florida)
1-866-446-9377, Option 4
Avoid These Errors
The Most Costly FRS QDRO Mistakes in Florida Divorces
1. Filing the QDRO With the Court Before Getting FRS Pre-Approval
This is the procedural error unique to FRS. Unlike most private-sector plans where pre-approval is optional, FRS Pension Plan QDROs must receive written conditional approval from the Division of Retirement before the order is filed with the circuit court. A judge-signed QDRO that was never pre-approved by FRS will be rejected when submitted to the Division, requiring the parties to return to court for a corrected order — a process that can take months.
2. Using the Wrong Model Form
Using Option 1 when the member is in DROP, using a Pension Plan QDRO for an Investment Plan member, or using a private-sector QDRO template instead of the FRS model all result in rejection. FRS provides specific model forms for each scenario — use them.
3. Ignoring the DROP Account
A divorce settlement that addresses only the monthly pension and ignores the DROP accumulation leaves significant marital property on the table. The DROP balance can represent hundreds of thousands of dollars. Always confirm whether the member is in DROP and, if so, what the DROP balance was at the valuation date.
4. Failing to Require a Specific Retirement Option Election
A QDRO that does not specify which retirement option the member must elect at retirement leaves the former spouse exposed. If the member elects Option 1 (maximum benefit, no survivor), the former spouse’s payments stop entirely when the member dies. The QDRO and MSA must expressly require the member to elect Option 2 or 3 with the former spouse designated as beneficiary for the marital portion.
5. Failing to Switch QDROs When the Member Switches Plans
If an active Pension Plan member has an approved QDRO on file and then elects to transfer to the Investment Plan, a new Investment Plan QDRO must be submitted and approved, vacating the previously qualified Pension Plan QDRO. This must be completed prior to making the switch. If the Investment Plan election is made without addressing the existing Pension Plan QDRO, the Investment Plan QDRO process cannot reduce the alternate payee’s benefit below what was already approved.
6. Not Addressing the HIS Benefit
The Health Insurance Subsidy (up to $225/month) is a benefit that flows proportionally from the pension division. If the parties intend for the alternate payee to receive or not receive a share of the HIS, this should be explicitly stated in the order. Silence creates ambiguity that FRS will resolve in its default manner.
7. Accepting the Contribution Account Balance as the Pension Value
As with federal pensions, the FRS Pension Plan contribution balance dramatically understates the present value of the benefit. A member who has worked 25 years in the Special Risk class (law enforcement, fire/rescue) may have a pension worth $600,000 or more in present value terms despite a modest contribution account balance. Get an actuarial present-value calculation before negotiating the settlement.
ⓘ This article provides general information about dividing Florida Retirement System benefits in a Florida divorce under Chapter 121, Florida Statutes, and FRS QDRO rules and regulations. It is not legal advice. FRS QDRO requirements are complex and the Division of Retirement must pre-approve all Pension Plan QDROs before court filing. JusticeXpressFlorida.com is a document preparation service, not a law firm. For FRS cases involving DROP accounts, significant pension values, survivor benefit elections, or mixed plan membership, we recommend consulting a Florida-licensed family law attorney. Florida Bar Lawyer Referral Service: (800) 342-8011.