KPERS administers the Kansas Police and Firemen’s Retirement System (KP&F), which provides retirement benefits to state and local police and firefighters. The Legislature created the deferred retirement option program (DROP) within KP&F to help retain experienced KHP and KBI staff. DROP participants’ retirement benefits are credited to accounts while they keep working. Only 32% of eligible KHP and KBI employees have participated in DROP so far, but more are likely to join. DROP appears to help agencies keep experienced staff without significantly increasing costs. DROP does not create any new staff expenses, and KHP, KBI, and KPERS officials told us DROP has not significantly affected their administrative expenses. Expanding DROP to other state or local agencies could slightly raise agency contribution rates and increase KPERS’ administrative costs. Finally, Kansas’ DROP includes most of the cost neutral elements of the other programs we reviewed.