Eliminate all exemptions to the IRS non-discrimination rule.

Presently states and others are exempt from the IRS 4.01a nondiscrimination rule that requires employers to either contribute the same percentage toward retirements of lower compensated employees or give the same percentage benefit as that to higher compensated employees in order to be a qualified plan. Since lower compensated employees tend to be women and minorities, the exemption allows discrimination toward women and minorities. In Florida taxpayers contribute 2.91% toward the retirement of teachers, 8.48% toward that for board members, 4.32% toward some of the highest paid administrators . Teachers receive by far the lowest percentage benefit. A teacher contributes more dollars toward their retirement yet receives far less than a board member who meets once or twice a month