Eligibility to Participate in SMSOAP

Employees filling select SMSC positions are eligible to participate in the State SMSOAP in lieu of membership in the SMSC if they are employed as senior-level managers employed with:<ol class="list-decimal list-outside mb-6 ml-6"><li class="mb-2">The State of Florida</li><li class="mb-2">The Florida State Board of Administration</li><li class="mb-2">The Legislature</li><li class="mb-2">The Auditor General and the managerial staff</li><li class="mb-2">The Executive Director of the Ethics Commission</li><li class="mb-2">The Judicial Branch</li></ol>Effective July 1, 2017, SMSOAP is closed to new members, however a non-retired member enrolled in SMSOAP prior to July 1, 2017, may retain their membership.

SMSOAP Investment Provider Companies

<h2 class="font-bold text-3xl mt-6 mb-4 leading-10 font-display">Current SMSOAP Investment Provider Companies</h2>Information about current Investment Provider Companies for the SMSOAP can be found below:<ul class="list-disc list-outside mb-6 ml-6"><li class="mb-2"><a href="https://www.corebridgefinancial.com/rs/floridaorp/plan-details/optional-retirement-plan" target="_blank" title="undefined" class="underline text-blue-500 transition-colors ease-in-out duration-500 hover:text-blue-400">AIG</a></li><li class="mb-2"><a href="https://equitable.com/floridaorp" target="_blank" class="underline text-blue-500 transition-colors ease-in-out duration-500 hover:text-blue-400">Equitable</a></li><li class="mb-2"><a href="https://www.tiaa.org/public/tcm/flsmsoap" target="_blank" class="underline text-blue-500 transition-colors ease-in-out duration-500 hover:text-blue-400">TIAA</a></li><li class="mb-2"><a href="https://floridaorp.beready2retire.com/" target="_blank" class="underline text-blue-500 transition-colors ease-in-out duration-500 hover:text-blue-400">Voya</a></li></ul><h2 class="font-bold text-3xl mt-6 mb-4 leading-10 font-display">Former SMSOAP Investment Provider Companies</h2>Information about former Investment Provider Companies for the SMSOAP can be found below:<ul class="list-disc list-outside mb-6 ml-6"><li class="mb-2"><a href="https://www.empower.com/" target="_blank" class="underline text-blue-500 transition-colors ease-in-out duration-500 hover:text-blue-400">Empower Retirement (Great West)</a></li></ul>Please view our&nbsp;<a href="https://frs.fl.gov/forms/SMSOAP_Provider_Companies.pdf" target="_blank" class="underline text-blue-500 transition-colors ease-in-out duration-500 hover:text-blue-400">Investment Provider Company</a> [ Adobe PDF Document ]&nbsp;list&nbsp;for additional contact information for current and former provider companies.

SMSOAP Forms and Contact Information

<h2 style="text-align:center;" class="font-bold text-3xl mt-6 mb-4 leading-10 font-display">SMSOAP Forms</h2>The&nbsp;<a href="https://www.dms.myflorida.com/workforce_operations/retirement/forms/optional_retirement_plan_forms" class="underline text-blue-500 transition-colors ease-in-out duration-500 hover:text-blue-400">Optional Retirement Plan Forms</a>&nbsp;page provides access to forms available to SMSOAP participants.<h2 style="text-align:center;" class="font-bold text-3xl mt-6 mb-4 leading-10 font-display">Contact Information</h2><a href="https://frs.fl.gov/forms/SMSOAP_Provider_Companies.pdf" target="_blank" class="underline text-blue-500 transition-colors ease-in-out duration-500 hover:text-blue-400">SMSOAP Provider Companies Contact Information</a> [ Adobe PDF Document ]If you have questions related to the SMSOAP, see the <a href="https://www.dms.myflorida.com/workforce_operations/retirement/contact_us#susorp" class="underline text-blue-500 transition-colors ease-in-out duration-500 hover:text-blue-400">SMSOAP Contact Us page</a>&nbsp;for contact information for the Optional Retirement Program (ORP) Section of the Division of Retirement.

SMSOAP - How to Request a Required Minimum Distribution

<h2 class="font-bold text-3xl mt-6 mb-4 leading-10 font-display">What is a Required Minimum Distribution (RMD)?</h2>According to the Internal Revenue Service (IRS) you cannot keep retirement funds in your account indefinitely. Your RMD is the minimum amount you must withdraw from your account each year when you reach age 70&frac12;.The RMD only applies to Senior Management Service Optional Annuity Program (SMSOAP) members that have terminated all employment relationships with their SMSOAP employer and all other participating Florida Retirement System (FRS) employers.A RMD is not considered a retirement distribution under the SMSOAP and you may go back to employment with a SMSOAP or FRS employer and continue active retirement membership.<h2 class="font-bold text-3xl mt-6 mb-4 leading-10 font-display">How to Request a RMD?</h2>Use Form&nbsp;<a href="https://frs.fl.gov/forms/oap-rmd.pdf" target="_blank" class="underline text-blue-500 transition-colors ease-in-out duration-500 hover:text-blue-400">OAP-RMD</a> [ Adobe PDF Document ]&nbsp;to request a RMD.Step 1 &ndash; Complete the Required Minimum Distribution Application<ul class="list-disc list-outside mb-6 ml-6"><li class="mb-2">Complete Sections I and II of the Form&nbsp;<a href="https://frs.fl.gov/forms/oap-rmd.pdf" target="_blank" class="underline text-blue-500 transition-colors ease-in-out duration-500 hover:text-blue-400">OAP-RMD</a> [ Adobe PDF Document ]&nbsp;and have your signature notarized.</li><li class="mb-2">Submit Form OAP-RMD and required&nbsp;birth verification&nbsp;to your last SMSOAP or FRS employer.</li><li class="mb-2">Your last employer will certify and forward the Form OAP-RMD and your birth verification to the Division of Retirement (division).</li></ul>Step 2 &ndash; Contact your Investment Provider Company<ul class="list-disc list-outside mb-6 ml-6"><li class="mb-2">Request the distribution documents from your <a href="https://frs.fl.gov/forms/SMSOAP_Provider_Companies.pdf" title="Investment Provider Company" class="underline text-blue-500 transition-colors ease-in-out duration-500 hover:text-blue-400">Investment Provider Company</a> [ Adobe PDF Document ].</li><li class="mb-2">Return completed documents to your Investment Provider Company.&nbsp;</li><li class="mb-2">Do not forward the Investment Provider Company&rsquo;s documents to the division.</li><li class="mb-2">The division does not sign Investment Provider Company forms.&nbsp;</li><li class="mb-2">The division authorizes your distribution by sending your approved application to your Investment Provider Company.&nbsp; &nbsp;</li></ul>Step 3 &ndash; Division Approval of Your RMD Application<ul class="list-disc list-outside mb-6 ml-6"><li class="mb-2">After verification is completed, the division will forward your approved application to your Investment Provider Company to authorize your distribution.&nbsp; &nbsp;</li></ul>Step 4 &ndash; Your Investment Provider Company Processes Your Distribution<ul class="list-disc list-outside mb-6 ml-6"><li class="mb-2">Your distribution should be processed by the 15th day of the following month. If you have not received your distribution by the 20th day of the following month, contact your Investment Provider Company.</li></ul><h2 class="font-bold text-3xl mt-6 mb-4 leading-10 font-display">Acceptable Birth Verification for Normal Retirement Date:</h2><ul class="list-disc list-outside mb-6 ml-6"><li class="mb-2">Birth certificate registered with Vital Statistics in state of birth</li><li class="mb-2">Delayed birth certificate</li><li class="mb-2">Census report more than 30 years old</li><li class="mb-2">Life insurance policy more than 30 years old</li><li class="mb-2">Certificate of Naturalization</li><li class="mb-2">Valid, unexpired U.S. passport</li><li class="mb-2">If receiving Social Security benefits, a benefits letter from the Social Security</li><li class="mb-2">Florida drivers license issued after Jan. 1, 2010, that indicates compliance with the federal REAL ID Act</li><li class="mb-2">Administration stating the date of birth it has established for the payment of benefits</li></ul>RMD applicants must provide birth verification with the Form OAP-RMD to the Division of Retirement before a distribution can be authorized.&nbsp; &nbsp; &nbsp; &nbsp;See more on the topic of RMD on the&nbsp;<a href="https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-required-minimum-distributions-rmds" target="_blank" class="underline text-blue-500 transition-colors ease-in-out duration-500 hover:text-blue-400">IRS website</a>.

SMSOAP - How to Request a Refund of Voluntary Employee Contributions

<h2 class="font-bold text-3xl mt-6 mb-4 leading-10 font-display">General Information:</h2><ul class="list-disc list-outside mb-6 ml-6"><li class="mb-2">You may request a partial amount or all of your voluntary employee contributions.</li><li class="mb-2">You must terminate all employment relationships with your SMSOAP employer and all participating Florida Retirement System (FRS) employers for three complete calendar months to be eligible to receive your voluntary employee contributions.</li><li class="mb-2">You may incur tax penalties if you access the funds prior to age 59&frac12;.</li><li class="mb-2">A refund is&nbsp;not&nbsp;a retirement distribution; therefore, reemployment limitations do not apply.</li></ul>Use Form&nbsp;<a href="https://frs.fl.gov/forms/oap-refund.pdf" target="_blank" class="underline text-blue-500 transition-colors ease-in-out duration-500 hover:text-blue-400">OAP-REFUND</a> [ Adobe PDF Document ]&nbsp;to request a refund of&nbsp;only&nbsp;your voluntary employee contributions under the Senior Management Service Optional Annuity Program (SMSOAP).<h2 class="font-bold text-3xl mt-6 mb-4 leading-10 font-display">The SMSOAP refund process:</h2>Step 1 &ndash; Complete the Refund Application<ul class="list-disc list-outside mb-6 ml-6"><li class="mb-2">Complete Sections I and II of the Form&nbsp;<a href="https://frs.fl.gov/forms/oap-refund.pdf" target="_blank" class="underline text-blue-500 transition-colors ease-in-out duration-500 hover:text-blue-400">OAP-REFUND</a> [ Adobe PDF Document ]&nbsp;and have your signature notarized.</li><li class="mb-2">Submit Form OAP-REFUND to your last SMSOAP or FRS employer.</li><li class="mb-2">Your last employer will certify and forward the Form OAP-REFUND to the Division of Retirement (division).</li></ul>Step 2 &ndash; Contact your Investment Provider Company<ul class="list-disc list-outside mb-6 ml-6"><li class="mb-2">Request the distribution documents from your <a href="https://frs.fl.gov/forms/SMSOAP_Provider_Companies.pdf" title="SMSOAP_Provider_Companies.pdf" class="underline text-blue-500 transition-colors ease-in-out duration-500 hover:text-blue-400">Investment Provider Company</a> [ Adobe PDF Document ].</li><li class="mb-2">Return completed documents to your Investment Provider Company.&nbsp;</li><li class="mb-2">Do not&nbsp;forward the Investment Provider Company&rsquo;s documents to the division.</li><li class="mb-2">The division does not sign Investment Provider Company forms.&nbsp;</li><li class="mb-2">The division authorizes your distribution by sending your approved application to your Investment Provider Company (see Step 5).</li></ul>Step 3 &ndash; Terminate Your Employment<ul class="list-disc list-outside mb-6 ml-6"><li class="mb-2">Like other types of distributions, SMSOAP members must terminate from employment from all SMSOAP and FRS employers to be eligible for a refund.</li><li class="mb-2">If you work for more than one participating employer, even in a&nbsp;temporary&nbsp;position, you must terminate employment from each employer offering the following retirement plans:<ul class="list-disc list-outside mb-6 ml-6"><li class="mb-2">State University System Optional Retirement Plan (SUSORP)</li><li class="mb-2">Florida Retirement System (FRS),</li><li class="mb-2">State Community College System Optional Retirement Program (SCCSORP); and</li><li class="mb-2">Senior Management Service Optional Annuity Program (SMSOAP)</li></ul></li></ul>Step 4 &ndash; Remain off all SMSOAP and FRS employer payrolls<ul class="list-disc list-outside mb-6 ml-6"><li class="mb-2">Before receiving a refund of your voluntary contributions,&nbsp;you must be terminated for three complete calendar months.</li></ul>Step 5 &ndash; Division Approval of Your Retirement Application<ul class="list-disc list-outside mb-6 ml-6"><li class="mb-2">The&nbsp;<a href="https://frs.fl.gov/forms/Optional_Distribution_Chart.pdf" target="_blank" class="underline text-blue-500 transition-colors ease-in-out duration-500 hover:text-blue-400">Optional Distribution Eligibility Chart</a> [ Adobe PDF Document ]&nbsp;provides information on eligibility dates to receive a retirement distribution based on your month of termination.</li><li class="mb-2">The division will check each month to verify that you have remained off all SMSOAP and FRS employer payrolls for three complete calendar months to meet the termination requirement.</li><li class="mb-2">After verification is completed, the division will forward your approved application to your Investment Provider Company to authorize your distribution.</li></ul>Step 6 &ndash; Your Investment Provider Company Processes Your Distribution<ul class="list-disc list-outside mb-6 ml-6"><li class="mb-2">Your Investment Provider Company cannot distribute your funds until the fourth calendar month following your month of termination.</li><li class="mb-2">Your distribution should be processed by the 15th&nbsp;day of the fourth calendar month. If you have not received your distribution by the 20th&nbsp;day of the fourth calendar month, contact your Investment Provider Company.</li></ul>

SMSOAP - How to Retire

What is a Senior Management Service Optional Annuity Program (SMSOAP) retirement?A SMSOAP distribution funded by mandatory employer and mandatory employee contributions is considered a retirement. SMSOAP retirement distributions include direct rollovers to a non-SMSOAP fund. Use Form&nbsp;<a href="https://frs.fl.gov/forms/oap-retire.pdf" target="_blank" class="underline text-blue-500 transition-colors ease-in-out duration-500 hover:text-blue-400">OAP-RETIRE</a> [ Adobe PDF Document ]&nbsp;to apply for a Retirement Distribution.What is NOT a SMSOAP retirement?The following three distributions are not SMSOAP retirement distributions:<ul class="list-disc list-outside mb-6 ml-6"><li class="mb-2">A De Minimis distribution -&nbsp;The rollover of a defined contribution plan account to an IRA account allowing the member to retain the balance in a tax-deferred account.</li><li class="mb-2">A Required Minimum Distribution (RMD) -&nbsp;A minimum distribution required of eligible plan members each year, starting when they reach age of 70&frac12;. In accordance with the <a href="https://www.dol.gov/agencies/ebsa/laws-and-regulations/laws/secure-act" target="_blank" class="underline text-blue-500 transition-colors ease-in-out duration-500 hover:text-blue-400">SECURE Act of 2019</a>, the RMD eligibility age was increased from 70&frac12; to 72 for individuals who reached age 70&frac12; after December 31, 2019. The <a href="https://www.dol.gov/agencies/ebsa/laws-and-regulations/laws/secure-2-0-act-of-2022" target="_blank" class="underline text-blue-500 transition-colors ease-in-out duration-500 hover:text-blue-400">SECURE 2.0 Act of 2022</a> increased this age to 73 for individuals who turn age 72 after December 31, 2022, and turn age 73 before January 1, 2033. Under the same law, there will be another increase to age 75 for individuals who turn age 73 after December 31, 2032.</li><li class="mb-2">A refund of voluntary employee contributions.</li></ul><h2 class="font-bold text-3xl mt-6 mb-4 leading-10 font-display">The SMSOAP Retirement Process:</h2>Step 1 &ndash; Complete the Retirement Application<ul class="list-disc list-outside mb-6 ml-6"><li class="mb-2">Complete Sections I and II of the Form&nbsp;<a href="https://frs.fl.gov/forms/oap-retire.pdf" target="_blank" class="underline text-blue-500 transition-colors ease-in-out duration-500 hover:text-blue-400">OAP-RETIRE</a> [ Adobe PDF Document ]&nbsp;and have your signature notarized.</li><li class="mb-2">Submit Form OAP-RETIRE to your last SMSOAP or FRS employer.</li><li class="mb-2">Your last employer will certify and forward the Form OAP-RETIRE to the Division of Retirement (division), the SMSOAP Plan Administrator.</li></ul>Step 2 &ndash; Contact your Investment Provider Company<ul class="list-disc list-outside mb-6 ml-6"><li class="mb-2">Request the distribution documents from your&nbsp;<a href="https://frs.fl.gov/forms/SMSOAP_Provider_Companies.pdf" target="_blank" class="underline text-blue-500 transition-colors ease-in-out duration-500 hover:text-blue-400">Investment Provider Company</a> [ Adobe PDF Document ].</li><li class="mb-2">Return the completed documents to your Investment Provider Company. There may be tax penalties if you access the funds prior to age 59&frac12;.</li><li class="mb-2">DO NOT&nbsp;forward the Investment Provider Company&rsquo;s documents to the division. The division does not sign your Investment Provider Company forms.&nbsp;</li><li class="mb-2">The division will authorize your distribution by sending your approved application to your Investment Provider Company (see Step 5).</li></ul>Step 3 &ndash; Terminate Your Employment<ul class="list-disc list-outside mb-6 ml-6"><li class="mb-2">Like FRS members, SMSOAP members must terminate from employment from all SMSOAP and FRS employers to be eligible for retirement.&nbsp;</li><li class="mb-2">If you work for more than one participating employer, even in a&nbsp;temporary position, you must terminate employment from each employer offering the following retirement plans:<ol class="list-decimal list-outside mb-6 ml-6"><li class="mb-2">State University System Optional Retirement Plan (SUSORP)</li><li class="mb-2">Florida Retirement System (FRS)</li><li class="mb-2">State Community College System Optional Retirement Program (SCCSORP)</li><li class="mb-2">Senior Management Service Optional Annuity Program (SMSOAP)</li></ol></li></ul>Step 4 &ndash; Remain off all SMSOAP and FRS employer payrolls<ul class="list-disc list-outside mb-6 ml-6"><li class="mb-2">Before receiving a retirement distribution,&nbsp;you must be terminated for three complete calendar months as provided in section 121.021(39),Florida Statutes.</li><li class="mb-2">After receiving a retirement distribution,&nbsp;you must remain off all SMSOAP and FRS employer payrolls for an additional six complete calendar months to finalize your retirement.</li></ul>Step 5 &ndash; Division Approval of Your Retirement Application<ul class="list-disc list-outside mb-6 ml-6"><li class="mb-2">The&nbsp;<a href="https://frs.fl.gov/forms/Optional_Distribution_Chart.pdf" target="_blank" class="underline text-blue-500 transition-colors ease-in-out duration-500 hover:text-blue-400">Optional Distribution Eligibility Chart</a> [ Adobe PDF Document ]&nbsp;provides information on eligibility dates to receive a retirement distribution based on your month of termination.</li><li class="mb-2">The division will check each month to verify that you have remained off all SMSOAP and FRS employer payrolls for three complete calendar months to meet the termination requirement.</li><li class="mb-2">After verification is completed, the division will forward your approved application to your Investment Provider Company to authorize your distribution.</li></ul>Step 6 &ndash; Your Investment Provider Company Processes Your Distribution<ul class="list-disc list-outside mb-6 ml-6"><li class="mb-2">Your Investment Provider Company cannot distribute your funds until the fourth calendar month following your month of termination.</li><li class="mb-2">Your distribution should be processed by the 15th&nbsp;day of the fourth calendar month. If you have not received your distribution by the 20th&nbsp;day of the fourth calendar month, contact your Investment Provider Company.</li></ul><h2 class="font-bold text-3xl mt-6 mb-4 leading-10 font-display">Normal Retirement Date:</h2><ul class="list-disc list-outside mb-6 ml-6"><li class="mb-2">You may receive a retirement distribution at any age, however, if you have reached your Normal Retirement Date (as determined below), you will be eligible to receive up to 10 percent of your SMSOAP account balance after terminating employment from all SMSOAP and FRS employers for one full calendar month.</li><li class="mb-2">&nbsp;Normal Retirement Date refers to the date in which you attain normal retirement by age, which is determined as follows:<ol class="list-decimal list-outside mb-6 ml-6"><li class="mb-2">If initially enrolled in SMSOAP before July 1, 2011, it is the first day of the month you attain age 62 (birth verification is required); or</li><li class="mb-2">If initially enrolled in SMSOAP on or after July 1, 2011, it is the first day of the month you attain age 65 (birth verification is required).</li></ol></li></ul><h2 class="font-bold text-3xl mt-6 mb-4 leading-10 font-display">Acceptable Birth Verification for Normal Retirement Date:</h2><ul class="list-disc list-outside mb-6 ml-6"><li class="mb-2">Birth certificate registered with Vital Statistics in state of birth</li><li class="mb-2">Delayed birth certificate</li><li class="mb-2">Census report more than 30 years old</li><li class="mb-2">Life insurance policy more than 30 years old</li><li class="mb-2">Certificate of Naturalization</li><li class="mb-2">Valid, unexpired U.S. passport</li><li class="mb-2">Florida driver license issued after Jan. 1, 2010, that indicates compliance with the federal REAL ID Act</li></ul><h2 class="font-bold text-3xl mt-6 mb-4 leading-10 font-display">Termination Requirements and Reemployment Limitations:</h2><ul class="list-disc list-outside mb-6 ml-6"><li class="mb-2">SMSOAP and FRS retirees are subject to reemployment limitations as well as termination requirements.</li><li class="mb-2">The member must remain off all FRS employer payrolls for six calendar months after the month of distribution as indicated on the&nbsp;<a href="https://frs.fl.gov/forms/Optional_Reemployment_Limitations_Chart.pdf" target="_blank" class="underline text-blue-500 transition-colors ease-in-out duration-500 hover:text-blue-400">Optional Retirement Limitations Chart</a> [ Adobe PDF Document ].</li></ul>

SMSOAP - How to Make Changes

Use Form&nbsp;<a href="https://frs.fl.gov/forms/oap-change.pdf" target="_blank" class="underline text-blue-500 transition-colors ease-in-out duration-500 hover:text-blue-400">OAP-CHANGE</a> [ Adobe PDF Document ]&nbsp;for the following actions:<ul class="list-disc list-outside mb-6 ml-6"><li class="mb-2">To switch Investment Provider Companies</li><li class="mb-2">Add an additional Investment Provider Company</li><li class="mb-2">Remove an Investment Provider Company</li><li class="mb-2">Change mandatory contribution percentages among Investment Provider Companies</li><li class="mb-2">Increase or decrease your voluntary employee contributions</li></ul>

SMSOAP - Current Membership

Effective July 1, 2017, the Senior Management Service Optional Annuity Program (SMSOAP) is closed to new members. Members enrolled in the SMSOAP prior to July 1, 2017, may retain their membership. In addition, members who participated in the SMSOAP prior to July 1, 2017, had a break in service and return to a SMSOAP eligible position without retiring may participate, but must contact the Optional Retirement Program Section of the Division of Retirement within the first 90 days of employment.

SMSOAP Investment Products and Fees

The following annuity products are offered by <a href="https://frs.fl.gov/forms/AIG_SMSOAP.pdf" target="_blank" class="underline text-blue-500 transition-colors ease-in-out duration-500 hover:text-blue-400">AIG</a> [ Adobe PDF Document ], <a href="https://frs.fl.gov/forms/Equitable_SMSOAP.pdf" target="_blank" class="underline text-blue-500 transition-colors ease-in-out duration-500 hover:text-blue-400">Equitable</a> [ Adobe PDF Document ],&nbsp;<a href="https://frs.fl.gov/forms/TIAA_SMSOAP.pdf" target="_blank" class="underline text-blue-500 transition-colors ease-in-out duration-500 hover:text-blue-400">TIAA</a> [ Adobe PDF Document ],&nbsp;and <a href="https://frs.fl.gov/forms/Voya_SMSOAP.pdf" target="_blank" class="underline text-blue-500 transition-colors ease-in-out duration-500 hover:text-blue-400">Voya</a> [ Adobe PDF Document ].Administrative fees are prorated and charged quarterly per participant, per Investment Provider Company.<table class="table table_ibexa_content border-collapse table-auto text-sm my-6 inline-table overflow-x-auto w-full max-w-full shadow-xl border border-blue-500"><thead><tr><th class="font-bold p-4 text-left text-white bg-blue-500 leading-[1.5]">Investment Provider Company</th><th class="font-bold p-4 text-left text-white bg-blue-500 leading-[1.5]">Administrative Fee Per Participant effective 07/01/2021</th></tr></thead><tbody class="w-full"><tr><td class="p-4"><a href="https://aig.com" title="undefined" class="underline text-blue-500 transition-colors ease-in-out duration-500 hover:text-blue-400">AIG</a></td><td class="p-4">$45.00</td></tr><tr><td class="p-4"><a href="https://equitable.com/floridaorp" class="underline text-blue-500 transition-colors ease-in-out duration-500 hover:text-blue-400">Equitable</a></td><td class="p-4">$55.00</td></tr><tr><td class="p-4"><a href="https://www.tiaa.org/public/tcm/flsmsoap" class="underline text-blue-500 transition-colors ease-in-out duration-500 hover:text-blue-400">TIAA</a></td><td class="p-4">$18.00</td></tr><tr><td class="p-4"><a href="https://floridaorp.beready2retire.com/" class="underline text-blue-500 transition-colors ease-in-out duration-500 hover:text-blue-400">Voya</a></td><td class="p-4">$30.00</td></tr><tr><td colspan="2" class="p-4"><a href="https://frs.fl.gov/forms/Product_Listing_SMSOAP.pdf" class="underline text-blue-500 transition-colors ease-in-out duration-500 hover:text-blue-400">Historical&nbsp; SMSOAP&nbsp; Products and Fees (Closed Funds)</a> [ Adobe PDF Document ]</td></tr></tbody></table>