Florida Administrative Code
69 - DEPARTMENT OF FINANCIAL SERVICES
69O - OIR - Insurance Regulation
Chapter 69O-190 - RULES FOR SELF-INSURERS UNDER THE WORKERS' COMPENSATION ACT
Section 69O-190.065 - Distribution of Surplus Monies by Self-Insurers Funds
Current through Reg. 50, No. 187; September 24, 2024
(1) Any surplus monies for a fund year in excess of the amount necessary to fulfill all obligations under the Law for that fund year may be declared refundable to members by the trustees at any time. The amount of such declaration shall be a liability of the fund at the time of the declaration. Date of payment shall be as agreed by the trustees and the Division subject to this section.
(2) Distribution of dividends are subject to the following conditions:
(3) A request to the Division for authorization to disburse a declared refund shall be made in writing to the Office by the fund administrator or trustees. A request for permission to pay a dividend shall be in accordance with Section 440.57(5), F.S. Such request shall include a current financial statement and an actuarial report regarding the adequacy of the reserves for all fund years. Such request shall be delivered to the Division in such manner that a signed receipt is provided to the sender.
(4) Before approving any refund distribution request, the Division shall determine that such refund will not impair the financial solvency of the self-insurers fund. In any given fund year, the monies allocated to the loss fund shall not be used for any purpose other than paying claims and authorized expenses until such time as surplus monies are eligible to be refunded. The intent of these rules is to ensure that sufficient monies are retained so that total assets are greater than total liabilities in each fund year.
(5) In the event of a deficit or contingent liability in any fund year, such deficit shall be funded immediately, either from surplus from a fund year other than the current fund year or from trustee' funds or by assessment of the membership, if ordered by the Division, or by such alternate method as the Division may approve. An alternate method shall not increase the liability of the fund. Alternate methods may include, but are not limited to, capital contributions by a sponsoring association, capital contributions from a trustee or member, sale of a fixed asset by the fund, or by disallowing or reducing an advance premium discount to members. The Division shall be notified prior to any transfer of surplus funds.
(6) When a dividend is disbursed, it shall be the responsibility of the fund to ensure that dividends are paid to employers eligible for a dividend including those who are no longer members of the fund. The fund shall give each member, upon joining the fund, written notice that dividends may be payable to a member after leaving the fund. Such notice shall also instruct the member to keep the fund informed of any changes in address after leaving the fund.
(7) When disbursing a dividend, the fund shall make a reasonable effort to locate all former members of the fund who are eligible for a dividend. Reasonable effort shall include:
Rulemaking Authority 440.591, 624.4621 FS. Law Implemented 624.4621 FS.
New 10-1-82, Amended 12-25-84, Formerly 38F-5.65, Amended 3-11-90, 6-12-91, 8-28-91, 12-19-93, Formerly 38F-5.065, 4-190.065.