Glossary
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Glossary

I

In-Line-of-Duty
In the performance of the duties required by your employer.

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Individual Retirement Account (IRA)
A retirement savings account that gives tax benefits for delaying withdrawal until retirement age.

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Interest
The amount charged on money owed to the Florida Retirement System Trust Fund, or, if you are a participant of the Deferred Retirement Option Program, the amount earned on retirement benefits that accrue on your behalf, as established by law. Interest owed is charged from the date required for the type of service purchased and is compounded annually each June 30, while Deferred Retirement Option Program interest is earned from the month following deposit and is compounded monthly.

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Investment Earnings
The increase in the value of an Investment Plan account that comes from an increase in the price of investments and an increase in the value of reinvested earnings in the account.

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Investment Plan
See definition for "Defined Contribution Plan"

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