RCW 41.32.820
Refund of contributions on termination.
A member who ceases to be an employee of an employer except by service or disability retirement may request a refund of the member's accumulated contributions. The refund shall be made within ninety days following the receipt of the request and notification of termination through the contribution reporting system by the employer; except that in the case of death, an initial payment shall be made within thirty days of receipt of request for such payment and notification of termination through the contribution reporting system by the employer. A member who files a request for refund and subsequently enters into employment with another employer prior to the refund being made shall not be eligible for a refund. The refund of accumulated contributions shall terminate membership and all benefits under the provisions of RCW 41.32.755
through
41.32.825
.
[
1988 c 117 s 1
;
1982 1st ex.s. c 52 s 17
;
1977 ex.s. c 293 s 15
.]
NOTES:
Effective date
—
1988 c 117:
"This act shall take effect July 1, 1988." [
1988 c 117 s 3
.]
Effective dates
—
1982 1st ex.s. c 52:
See note following RCW 2.10.180
.
Effective date
—
Severability
—
Legislative direction and placement
—
Section headings
—
1977 ex.s. c 293:
See notes following RCW 41.32.755
.
RCW 41.32.825
Reentry.
(1) A member, who had left service and withdrawn the member's accumulated contributions, shall, upon reestablishment of membership under RCW 41.32.240, receive service credit for such prior service if the member restores all withdrawn accumulated contributions together with interest since the time of withdrawal as determined by the department. The restoration of such funds must be completed within five years of the resumption of service or prior to retirement, whichever occurs first.
(2) If a member fails to meet the time limitations of subsection (1) of this section, the member may receive service credit destroyed by the withdrawn contributions if the amount required under RCW 41.50.165
(2) is paid.
[
1994 c 197 s 22
;
1988 c 117 s 2
;
1977 ex.s. c 293 s 16
.]
NOTES:
Intent
—
Severability
—
Effective date
—
1994 c 197:
See notes following RCW 41.50.165
.
Effective date
—
1988 c 117:
See note following RCW 41.32.820
.
Effective date
—
Severability
—
Legislative direction and placement
—
Section headings
—
1977 ex.s. c 293:
See notes following RCW 41.32.755
.
RCW 41.32.831
Provisions applicable to plan 3
—
Plan 3 elements.
(1) RCW 41.32.831
through
41.32.895
shall apply only to plan 3 members.
(2) Plan 3 shall consist of two separate elements: (a) A defined benefit portion covered under this subchapter; and (b) a defined contribution portion covered under chapter
41.34
RCW.
(3) Unless otherwise specified, all references to "plan 3" in this subchapter refer to the defined benefit portion of plan 3.
[
1996 c 39 s 10
;
1995 c 239 s 104
.]
NOTES:
Effective dates
—
1996 c 39:
See note following RCW 41.32.010
.
Intent
—
Purpose
—
1995 c 239:
"The legislature recognizes that teachers, principals, and district administrators need the ability to make transitions to other public or private sector careers, and that the retirement system should not be a barrier to exercise of employee choice. The legislature also recognizes that teachers, principals, and district administrators need a secure and viable retirement benefit, not only for their own financial protection, but also that public funds are spent prudently for their intended purpose.
It is the legislative intent to create a new public retirement system that balances flexibility with stability, provides both increased employee control of investments and responsible protection of the public's investment in employee benefits, and encourages the pursuit of public sector careers without preventing employees from transitioning into other public or private sector employment.
Therefore, the purpose of chapter 239, Laws of 1995 is to continue to provide teachers, principals, and district administrators with a guaranteed pension at retirement age based on years of public service with an element of inflation protection. It is further the purpose of chapter 239, Laws of 1995 to create a parallel retirement plan where employees have options regarding the investment of their retirement contributions and have the opportunity, along with the accompanying risk, to receive a full rate of return on their investments and where employees who leave public employment prior to retirement receive a fair and reasonable value from the retirement system." [
1995 c 239 s 1
.]
Effective date
—
Part and subchapter headings not law
—
1995 c 239:
See notes following RCW 41.32.005
.
Benefits not contractual right until date specified: RCW 41.34.100
.
RCW 41.32.835
Choice of membership in plan 2 or plan 3.
(1) All teachers who first become employed by an employer in an eligible position on or after July 1, 2007, shall have a period of ninety days to make an irrevocable choice to become a member of plan 2 or plan 3. At the end of ninety days, if the member has not made a choice to become a member of plan 2, he or she becomes a member of plan 3 or plan 2 as follows:
(a) Becomes a member of plan 3 if first employed by an employer in an eligible position on or after July 1, 2007, but prior to July 1, 2020;
(b) Becomes a member of plan 2 if first employed by an employer in an eligible position on or after July 1, 2020.
(2) For administrative efficiency, until a member elects to become a member of plan 3, or becomes a member of plan 3 by default under subsection (1) of this section, the member shall be reported to the department in plan 2, with member and employer contributions. Upon becoming a member of plan 3 by election or by default, all service credit shall be transferred to the member's plan 3 defined benefit, and all employee accumulated contributions shall be transferred to the member's plan 3 defined contribution account.
[
2019 c 313 s 1
;
2007 c 491 s 3
;
1995 c 239 s 105
.]
NOTES:
Effective date
—
2007 c 491 ss 1, 3, and 7:
"Sections 1, 3, and 7 of this act are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and take effect July 1, 2007." [
2007 c 491 s 19
.]
Severability
—
Conflict with federal requirements
—
2007 c 491:
See notes following RCW 41.32.765
.
Intent
—
Purpose
—
1995 c 239:
See note following RCW 41.32.831
.
Effective date
—
Part and subchapter headings not law
—
1995 c 239:
See notes following RCW 41.32.005
.
Benefits not contractual right until date specified: RCW 41.34.100
.
RCW 41.32.836
Higher education faculty
—
Option to transfer to plan 3
—
Limitation on supplemental benefits under RCW 28B.10.400
.
(1) All faculty members who are first employed by an institution of higher education in a position eligible for participation in old age annuities or retirement income plans under chapter
28B.10
RCW on or after July 1, 2011, have a period of thirty days to make an irrevocable choice to:
(a) Become a member of the teachers' retirement system plan 3 under this chapter; or
(b) Participate in the annuities or retirement income plan provided by the institution.
(2) At the end of thirty days, if the member has not made a choice to become a member of the teachers' retirement system, he or she becomes a participant in the institution's plan under RCW 28B.10.400, but does not become eligible for any supplemental benefit under RCW 28B.10.400
(1)(c).
[
2011 1st sp.s. c 47 s 9
.]
NOTES:
Intent
—
Effective dates
—
2011 1st sp.s. c 47:
See notes following RCW 28B.10.400
.
RCW 41.32.837
Right to waive benefit
—
Irrevocable choice.
Any member receiving or having received a distribution under chapter
41.34
RCW may make an irrevocable choice to waive all rights to a benefit under RCW 41.32.840
by notifying the department in writing of their intention.
[
2003 c 349 s 1
.]
NOTES:
Effective date
—
2003 c 349:
"This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [May 16, 2003]." [
2003 c 349 s 4
.]
RCW 41.32.840
Computation of the retirement allowance.
(1) A member of the retirement system shall receive a retirement allowance equal to one percent of such member's average final compensation for each service credit year.
(2) The retirement allowance payable under RCW 41.32.875
to a member who separates after having completed at least twenty service credit years shall be increased by twenty-five one-hundredths of one percent, compounded for each month from the date of separation to the date that the retirement allowance commences.
[
1996 c 39 s 4
;
1995 c 239 s 106
.]
NOTES:
Effective dates
—
1996 c 39:
See note following RCW 41.32.010
.
Intent
—
Purpose
—
1995 c 239:
See note following RCW 41.32.831
.
Effective date
—
Part and subchapter headings not law
—
1995 c 239:
See notes following RCW 41.32.005
.
Benefits not contractual right until date specified: RCW 41.34.100
.
RCW 41.32.8401
Additional payment.
(1) Anyone who requests to transfer under RCW 41.32.817
before January 1, 1998, and establishes service credit for January 1998, shall have their member account increased by forty percent of:
(a) Plan 2 accumulated contributions as of January 1, 1996, less fifty percent of any payments made pursuant to RCW 41.50.165
(2); or
(b) All amounts withdrawn after January 1, 1996, which are completely restored before January 1, 1998.
(2) A further additional payment of twenty-five percent, for a total of sixty-five percent, shall be paid subject to the conditions contained in subsection (1) of this section on July 1, 1998.
(3) Substitute teachers shall receive the additional payment provided in subsection (1) of this section if they:
(a) Establish service credit for January 1998; and
(b) Establish any service credit from July 1996 through December 1997; and
(c) Elect to transfer on or before March 1, 1999.
(4) If a member who requests to transfer dies before January 1, 1998, the additional payment provided by this section shall be paid to the member's estate, or the person or persons, trust, or organization the member nominated by written designation duly executed and filed with the department.
(5) The legislature reserves the right to modify or discontinue the right to an incentive payment under this section for any plan 2 members who have not previously transferred to plan 3.
[
1998 c 341 s 701
;
1997 c 10 s 1
;
1996 c 39 s 8
.]
NOTES:
Effective date
—
1998 c 341:
See note following RCW 41.34.060
.
Effective dates
—
1996 c 39:
See note following RCW 41.32.010
.
RCW 41.32.845
Postretirement cost-of-living allowance.
Retirement allowances paid under the defined benefit portion of plan 3 shall have a postretirement cost-of-living allowance calculated and paid as provided in RCW 41.32.770
.
[
1995 c 239 s 107
.]
NOTES:
Intent
—
Purpose
—
1995 c 239:
See note following RCW 41.32.831
.
Effective date
—
Part and subchapter headings not law
—
1995 c 239:
See notes following RCW 41.32.005
.
Benefits not contractual right until date specified: RCW 41.34.100
.
RCW 41.32.851
Options for payment of retirement allowances
—
Court-approved property settlement.
(1) Upon retirement for service as prescribed in RCW 41.32.875
or retirement for disability under RCW 41.32.880, a member shall elect to have the retirement allowance paid pursuant to one of the following options, calculated so as to be actuarially equivalent to each other.
(a) Standard allowance. A member electing this option shall receive a retirement allowance payable throughout such member's life. Upon the death of the retired member, all benefits shall cease.
(b) The department shall adopt rules that allow a member to select a retirement option that pays the member a reduced retirement allowance and upon death, such portion of the member's reduced retirement allowance as the department by rule designates shall be continued throughout the life of and paid to such person or persons as the retiree shall have nominated by written designation duly executed and filed with the department at the time of retirement. The options adopted by the department shall include, but are not limited to, a joint and one hundred percent survivor option and joint and fifty percent survivor option.
(2)(a) A member, if married, must provide the written consent of his or her spouse to the option selected under this section, except as provided in (b) and (c) of this subsection. If a member is married and both the member and the member's spouse do not give written consent to an option under this section, the department shall pay a joint and fifty-percent survivor benefit calculated to be actuarially equivalent to the benefit options available under subsection (1) of this section unless spousal consent is not required as provided in (b) and (c) of this subsection.
(b) Written consent from a spouse or domestic partner is not required if a member who is married or a domestic partner selects a joint and survivor option under subsection (1)(b) of this section and names the member's spouse or domestic partner as the survivor beneficiary.
(c) If a copy of a dissolution order designating a survivor beneficiary under RCW 41.50.790
has been filed with the department at least thirty days prior to a member's retirement:
(i) The department shall honor the designation as if made by the member under subsection (1) of this section; and
(ii) The spousal consent provisions of (a) of this subsection do not apply.
(3) No later than July 1, 2001, the department shall adopt rules that allow a member additional actuarially equivalent survivor benefit options, and shall include, but are not limited to:
(a)(i) A retired member who retired without designating a survivor beneficiary shall have the opportunity to designate their spouse from a postretirement marriage as a survivor during a one-year period beginning one year after the date of the postretirement marriage provided the retirement allowance payable to the retiree is not subject to periodic payments pursuant to a property division obligation as provided for in RCW 41.50.670
.
(ii) A member who entered into a postretirement marriage prior to the effective date of the rules adopted pursuant to this subsection and satisfies the conditions of (a)(i) of this subsection shall have one year to designate their spouse as a survivor beneficiary following the adoption of the rules.
(b) A retired member who elected to receive a reduced retirement allowance under this section and designated a nonspouse as survivor beneficiary shall have the opportunity to remove the survivor designation and have their future benefit adjusted.
(c) The department may make an additional charge, if necessary, to ensure that the benefits provided under this subsection remain actuarially equivalent.
(4) No later than July 1, 2003, the department shall adopt rules to permit:
(a) A court-approved property settlement incident to a court decree of dissolution made before retirement to provide that benefits payable to a member who meets the length of service requirements of RCW 41.32.875
(1) and the member's divorcing spouse be divided into two separate benefits payable over the life of each spouse.
The member shall have available the benefit options of subsection (1) of this section upon retirement, and if remarried at the time of retirement remains subject to the spousal consent requirements of subsection (2) of this section. Any reductions of the member's benefit subsequent to the division into two separate benefits shall be made solely to the separate benefit of the member.
The nonmember ex spouse shall be eligible to commence receiving their separate benefit upon reaching the age provided in RCW 41.32.875
(1) and after filing a written application with the department.
(b) A court-approved property settlement incident to a court decree of dissolution made after retirement may only divide the benefit into two separate benefits payable over the life of each spouse if the nonmember ex spouse was selected as a survivor beneficiary at retirement.
The retired member may later choose the survivor benefit options available in subsection (3) of this section. Any actuarial reductions subsequent to the division into two separate benefits shall be made solely to the separate benefit of the member.
Both the retired member and the nonmember divorced spouse shall be eligible to commence receiving their separate benefits upon filing a copy of the dissolution order with the department in accordance with RCW 41.50.670
.
(c) The department may make an additional charge or adjustment if necessary to ensure that the separate benefits provided under this subsection are actuarially equivalent to the benefits payable prior to the decree of dissolution.
(5) Beginning on the date that the state receives a determination from the federal internal revenue service that this subsection (5) conforms with federal law, retirees have up to ninety calendar days after the receipt of their first retirement allowance to change their survivor election under subsections (1) and (2) of this section. If a member changes the member's survivor election under this subsection the change is effective the first of the following month and is prospective only.
[
2020 c 161 s 3
;
2019 c 102 s 4
;
2002 c 158 s 10
;
2000 c 186 s 5
;
1995 c 239 s 108
.]
NOTES:
Intent
—
Purpose
—
1995 c 239:
See note following RCW 41.32.831
.
Effective date
—
Part and subchapter headings not law
—
1995 c 239:
See notes following RCW 41.32.005
.
Benefits not contractual right until date specified: RCW 41.34.100
.
RCW 41.32.855
Application for and effective date of retirement allowances.
Any member or beneficiary eligible to receive a retirement allowance under the provisions of RCW 41.32.875, 41.32.880, or
41.32.895
shall be eligible to commence receiving a retirement allowance after having filed written application with the department.
(1) Retirement allowances paid to members shall accrue from the first day of the calendar month immediately following such member's separation from employment.
(2) Retirement allowances payable to eligible members no longer in service, but qualifying for such an allowance pursuant to RCW 41.32.875
shall accrue from the first day of the calendar month immediately following such qualification.
(3) Disability allowances paid to disabled members shall accrue from the first day of the calendar month immediately following such member's separation from employment for disability.
(4) Retirement allowances paid as death benefits shall accrue from the first day of the calendar month immediately following the member's death.
[
1996 c 39 s 5
;
1995 c 239 s 109
.]
NOTES:
Effective dates
—
1996 c 39:
See note following RCW 41.32.010
.
Intent
—
Purpose
—
1995 c 239:
See note following RCW 41.32.831
.
Effective date
—
Part and subchapter headings not law
—
1995 c 239:
See notes following RCW 41.32.005
.
Benefits not contractual right until date specified: RCW 41.34.100
.
RCW 41.32.860
Suspension of retirement allowance upon reemployment or if covered by a plan under RCW 28B.10.400
—
Reinstatement.
(1) Except under RCW 41.32.862, no retiree shall be eligible to receive such retiree's monthly retirement allowance if he or she is employed in an eligible position as defined in RCW 41.40.010, 41.32.010, 41.35.010, or
41.37.010, or as a law enforcement officer or firefighter as defined in RCW 41.26.030, or in a position covered by annuity and retirement income plans offered by institutions of higher education pursuant to RCW 28B.10.400
.
(2) If a retiree's benefits have been suspended under this section, his or her benefits shall be reinstated when the retiree terminates the employment that caused the suspension of benefits. Upon reinstatement, the retiree's benefits shall be actuarially recomputed pursuant to the rules adopted by the department.
[
2011 1st sp.s. c 47 s 13
;
2005 c 327 s 2
;
2001 2nd sp.s. c 10 s 9
;
1997 c 254 s 7
;
1995 c 239 s 110
.]
NOTES:
Intent
—
Effective dates
—
2011 1st sp.s. c 47:
See notes following RCW 28B.10.400
.
Effective dates
—
2001 2nd sp.s. c 10:
See note following RCW 41.40.037
.
Intent
—
Construction
—
Application
—
1997 c 254:
See notes following RCW 41.26.490
.
Intent
—
Purpose
—
1995 c 239:
See note following RCW 41.32.831
.
Effective date
—
Part and subchapter headings not law
—
1995 c 239:
See notes following RCW 41.32.005
.
Benefits not contractual right until date specified: RCW 41.34.100
.
RCW 41.32.862
Reduction of retirement allowance upon reemployment or if covered by a plan under RCW 28B.10.400
—
Reestablishment of membership.
(1)(a) If a retiree enters employment with an employer sooner than one calendar month after his or her accrual date, the retiree's monthly retirement allowance will be reduced by five and one-half percent for every seven hours worked during that month. This reduction will be applied each month until the retiree remains absent from employment with an employer for one full calendar month.
(b) The benefit reduction provided in (a) of this subsection will accrue for a maximum of one hundred forty hours per month. Any benefit reduction over one hundred percent will be applied to the benefit the retiree is eligible to receive in subsequent months.
(2)(a) A retiree who has satisfied the break in employment requirement of subsection (1) of this section, may work up to eight hundred sixty-seven hours per calendar year in an eligible position, as defined in RCW 41.32.010, 41.35.010, 41.37.010, or
41.40.010, or as a firefighter or law enforcement officer, as defined in RCW 41.26.030, or in a position covered by annuity and retirement income plans offered by institutions of higher education pursuant to RCW 28B.10.400, without suspension of his or her benefit.
(b)(i) Between March 23, 2022, and January 1, 2030, a retired teacher or retired administrator who reenters employment more than one month after his or her accrual date, and who enters service in a school district in a nonadministrative position shall continue to receive pension payments while engaged in such service, until the retiree has rendered service for more than 1,040 hours in a calendar year.
(ii) Between March 23, 2022, and January 1, 2030, a retiree that retired before January 1, 2022, and who enters service in a second-class school district, as defined in RCW 28A.300.065, as either a district superintendent or an in-school administrator shall continue to receive pension payments while engaged in such service, until the retiree has rendered service for more than 1,040 hours in a calendar year.
(iii) The legislature reserves the right to amend or repeal this subsection (2)(b) in the future and no member or beneficiary has a contractual right to be employed for more than 867 hours in a calendar year without a reduction of his or her pension.
(3) If the retiree opts to reestablish membership under RCW 41.32.044, he or she terminates his or her retirement status and immediately becomes a member. Retirement benefits shall not accrue during the period of membership and the individual shall make contributions and receive membership credit. Such a member shall have the right to again retire if eligible.
[
2025 c 284 s 3
;
2023 c 410 s 4
;
2022 c 110 s 3
;
2011 1st sp.s. c 47 s 14
;
2004 c 242 s 62
;
2001 2nd sp.s. c 10 s 10
;
1997 c 254 s 9
.]
NOTES:
Effective date
—
2025 c 284:
See note following RCW 41.32.570
.
Intent
—
Effective date
—
2023 c 410:
See notes following RCW 41.32.765
.
Effective date
—
2022 c 110:
See note following RCW 41.32.570
.
Intent
—
Effective dates
—
2011 1st sp.s. c 47:
See notes following RCW 28B.10.400
.
Effective date
—
2004 c 242:
See RCW 41.37.901
.
Effective dates
—
2001 2nd sp.s. c 10:
See note following RCW 41.40.037
.
Intent
—
Construction
—
Application
—
1997 c 254:
See notes following RCW 41.26.490
.
RCW 41.32.865
Service credit for paid leave of absence, officers of labor organizations, unpaid leave of absence, military service.
(1) A member who is on a paid leave of absence authorized by a member's employer shall continue to receive service credit.
(2) A member who receives compensation from an employer while on an authorized leave of absence to serve as an elected official of a labor organization, and whose employer is reimbursed by the labor organization for the compensation paid to the member during the period of absence, may also be considered to be on a paid leave of absence. This subsection shall only apply if the member's leave of absence is authorized by a collective bargaining agreement that provides that the member retains seniority rights with the employer during the period of leave. The earnable compensation reported for a member who establishes service credit under this subsection may not be greater than the salary paid to the highest paid job class covered by the collective bargaining agreement.
(3) Except as specified in subsection (4) of this section, a member shall be eligible to receive a maximum of two years service credit during a member's entire working career for those periods when a member is on an unpaid leave of absence authorized by an employer. Such credit may be obtained only if:
(a) The member makes the contribution on behalf of the employer, plus interest, as determined by the department; and
(b) The member makes the employee contribution, plus interest, as determined by the department, to the defined contribution portion.
The contributions required shall be based on the average of the member's earnable compensation at both the time the authorized leave of absence was granted and the time the member resumed employment.
(4) A member who leaves the employ of an employer to enter the uniformed services of the United States shall be entitled to retirement system service credit for up to five years of military service if within ninety days of the member's honorable discharge from the uniformed services of the United States, the member applies for reemployment with the employer who employed the member immediately prior to the member entering the uniformed services. This subsection shall be administered in a manner consistent with the requirements of the federal uniformed services employment and reemployment rights act.
The department shall establish the member's service credit and shall bill the employer for its contribution required under chapter 239, Laws of 1995 for the period of military service, plus interest as determined by the department. Service credit under this subsection may be obtained only if the member makes the employee contribution to the defined contribution portion as determined by the department, or prior to retirement, the member provides to the director proof that the member's interruptive military service was during a period of war as defined in RCW 41.04.005
. Any member who made payments for service credit for interruptive military service during a period of war as defined in RCW 41.04.005
may, prior to retirement and on a form provided by the department, request a refund of the funds standing to his or her credit for up to five years of such service, and this amount shall be paid to him or her. Members with one or more periods of interruptive military service during a period of war may receive no more than five years of free retirement system service credit under this subsection.
The contributions required shall be based on the compensation the member would have earned if not on leave, or if that cannot be estimated with reasonable certainty, the compensation reported for the member in the year prior to when the member went on military leave.
(a) The surviving spouse or eligible child or children of a member who left the employ of an employer to enter the uniformed services of the United States and died while serving in the uniformed services may, on behalf of the deceased member, apply for retirement system service credit under this subsection up to the date of the member's death in the uniformed services. The department shall establish the deceased member's service credit if the surviving spouse or eligible child or children:
(i) Provides to the director proof of the member's death while serving in the uniformed services;
(ii) Provides to the director proof of the member's honorable service in the uniformed services prior to the date of death; and
(iii) Pays the employee contributions required under this subsection within five years of the date of death or prior to the distribution of any benefit, whichever comes first; or
(iv) Prior to the distribution of any benefit, provides to the director proof that the member's interruptive military service was during a period of war as defined in RCW 41.04.005
. If the deceased member made payments for service credit for interruptive military service during a period of war as defined in RCW 41.04.005, the surviving spouse or eligible child or children may, prior to the distribution of any benefit and on a form provided by the department, request a refund of the funds standing to the deceased member's credit for up to five years of such service, and this amount shall be paid to the surviving spouse or children. Members with one or more periods of interruptive military service during a period of war may receive no more than five years of free retirement system service credit under this subsection.
(b) A member who leaves the employ of an employer to enter the uniformed services of the United States and becomes totally incapacitated for continued employment by an employer while serving in the uniformed services is entitled to retirement system service credit under this subsection up to the date of discharge from the uniformed services if:
(i) The member obtains a determination from the director that he or she is totally incapacitated for continued employment due to conditions or events that occurred while serving in the uniformed services;
(ii) The member provides to the director proof of honorable discharge from the uniformed services; and
(iii) The member pays the employee contributions required under this subsection within five years of the director's determination of total disability or prior to the distribution of any benefit, whichever comes first; or
(iv) Prior to retirement the member provides to the director proof that the member's interruptive military service was during a period of war as defined in RCW 41.04.005
. Any member who made payments for service credit for interruptive military service during a period of war as defined in RCW 41.04.005
may, prior to retirement and on a form provided by the department, request a refund of the funds standing to his or her credit for up to five years of such service, and this amount shall be paid to him or her. Members with one or more periods of interruptive military service during a period of war may receive no more than five years of free retirement system service credit under this subsection.
[
2009 c 205 s 7
;
2005 c 64 s 8
;
1996 c 61 s 3
;
1995 c 239 s 111
.]
NOTES:
Effective date
—
1996 c 61 s 3:
"Section 3 of this act shall take effect July 1, 1996." [
1996 c 61 s 5
.]
Intent
—
Purpose
—
1995 c 239:
See note following RCW 41.32.831
.
Effective date
—
Part and subchapter headings not law
—
1995 c 239:
See notes following RCW 41.32.005
.
Benefits not contractual right until date specified: RCW 41.34.100
.
RCW 41.32.867
Purchased service credit
—
Allocation.
(1) Contributions on behalf of the employer paid by the employee to purchase plan 3 service credit shall be allocated to the defined benefit portion of plan 3 and shall not be refundable when paid to the fund described in RCW 41.50.075
(2). Contributions on behalf of the employee shall be allocated to the member account. If the member fails to meet the statutory time limitations to purchase plan 3 service credit, it may be purchased under the provisions of RCW 41.50.165
(2). One-half of the purchase payments under RCW 41.50.165
(2), plus interest, shall be allocated to the member's account.
(2) No purchased plan 3 membership service will be credited until all payments required of the member are made, with interest. Upon receipt of all payments owed by the member, the department shall bill the employer for any contributions, plus interest, required to purchase membership service.
[
1996 c 39 s 11
.]
NOTES:
Effective dates
—
1996 c 39:
See note following RCW 41.32.010
.
RCW 41.32.868
One-time purchase of service credit
—
Conditions
—
Payment
—
Rules.
(1) An active member who has completed a minimum of two years of creditable service in the teachers' retirement system may, upon written application to the department, make a one-time purchase of up to seven years of service credit for public education experience outside the Washington state retirement system, subject to the following limitations:
(a) The public education experience being claimed must have been performed as a teacher in a public school in another state or with the federal government;
(b) The public education experience being claimed must have been covered by a retirement or pension plan provided by a state or political subdivision of a state, or by the federal government; and
(c) The member is not currently receiving a benefit or currently eligible to receive an unreduced retirement benefit from a retirement or pension plan of a state or political subdivision of a state or the federal government that includes the service credit to be purchased.
(2) The service credit purchased shall be membership service, and may be used to qualify the member for retirement.
(3) The member shall pay the actuarial value of the resulting increase in the member's benefit calculated in a manner consistent with the department's method for calculating payments for reestablishing service credit under RCW 41.50.165
.
(4) The member may pay all or part of the cost of the service credit to be purchased with a lump sum payment, eligible rollover, direct rollover, or trustee-to-trustee transfer from an eligible retirement plan. The department shall adopt rules to ensure that all lump sum payments, rollovers, and transfers comply with the requirements of the internal revenue code and regulations adopted by the internal revenue service. The rules adopted by the department may condition the acceptance of a rollover or transfer from another plan on the receipt of information necessary to enable the department to determine the eligibility of any transferred funds for tax-free rollover treatment or other treatment under federal income tax law.
(5) The employer also may pay all or a portion of the member's cost of the service credit purchased under this section.
[
2008 c 101 s 2
;
2006 c 257 s 2
.]
NOTES:
Effective date
—
2006 c 257:
See note following RCW 41.32.813
.
RCW 41.32.870
Lump sum payments
—
Reentry.
(1) The director may pay a member eligible to receive a retirement allowance or the member's beneficiary a lump sum payment in lieu of a monthly benefit if the initial monthly benefit would be less than one hundred dollars. The one hundred dollar limit shall be increased by three percent compounded annually on January 1. The lump sum payment shall be the actuarial equivalent of the monthly benefit.
(2) Persons covered under the provisions of subsection (1) of this section may upon returning to member status reinstate all previous service by depositing the lump sum payment received, with interest as computed by the director, within two years of returning to service or prior to retiring again, whichever comes first. In computing the amount due, the director shall exclude the accumulated value of the normal payments the member would have received while in beneficiary status if the lump sum payment had not occurred.
(3) Any member who receives a settlement under this section shall be deemed to be retired from this system.
[
1995 c 239 s 112
.]
NOTES:
Intent
—
Purpose
—
1995 c 239:
See note following RCW 41.32.831
.
Effective date
—
Part and subchapter headings not law
—
1995 c 239:
See notes following RCW 41.32.005
.
Benefits not contractual right until date specified: RCW 41.34.100
.
RCW 41.32.875
Retirement eligibility.
(1) NORMAL RETIREMENT. Any member who is at least age sixty-five and who has:
(a) Completed ten service credit years; or
(b) Completed five service credit years, including twelve service credit months after attaining age forty-four; or
(c) Completed five service credit years by July 1, 1996, under plan 2 and who transferred to plan 3 under RCW 41.32.817
;
shall be eligible to retire and to receive a retirement allowance computed according to the provisions of RCW 41.32.840
.
(2) EARLY RETIREMENT. Any member who has attained at least age fifty-five and has completed at least ten years of service shall be eligible to retire and to receive a retirement allowance computed according to the provisions of RCW 41.32.840, except that a member retiring pursuant to this subsection shall have the retirement allowance actuarially reduced to reflect the difference in the number of years between age at retirement and the attainment of age sixty-five.
(3) ALTERNATE EARLY RETIREMENT.
(a) Any member who has completed at least thirty service credit years and has attained age fifty-five shall be eligible to retire and to receive a retirement allowance computed according to the provisions of RCW 41.32.840, except that a member retiring pursuant to this subsection shall have the retirement allowance reduced by three percent per year to reflect the difference in the number of years between age at retirement and the attainment of age sixty-five.
(b)(i) On or after September 1, 2008, any member who has completed at least thirty service credit years and has attained age fifty-five shall be eligible to retire and to receive a retirement allowance computed according to the provisions of RCW 41.32.840, except that a member retiring pursuant to this subsection shall have the retirement allowance reduced as follows:
Retirement
Age
Percent
Reduction
55
20%
56
17%
57
14%
58
11%
59
8%
60
5%
61
2%
62
0%
63
0%
64
0%
(ii) Any member who retired on or after September 1, 2008, and chose the three percent per year reduction provided under (a) of this subsection shall have a retirement allowance recalculated under the reductions of (b)(i) of this subsection for benefit payments made on or after January 1, 2024.
(c) Members who first become employed by an employer in an eligible position on or after May 1, 2013, are not eligible for the alternate early retirement provisions of (a) or (b) of this subsection. Any member who first becomes employed by an employer in an eligible position on or after May 1, 2013, and has completed at least thirty service credit years and has attained age fifty-five shall be eligible to retire and to receive a retirement allowance computed according to the provisions of RCW 41.32.840, except that a member retiring pursuant to this subsection shall have the retirement allowance reduced by five percent per year to reflect the difference in the number of years between age at retirement and the attainment of age sixty-five.
[
2023 c 410 s 5
;
2012 1st sp.s. c 7 s 2
;
2007 c 491 s 4
;
2006 c 33 s 1
;
2000 c 247 s 903
;
1996 c 39 s 6
;
1995 c 239 s 113
.]
NOTES:
Intent
—
Effective date
—
2023 c 410:
See notes following RCW 41.32.765
.
Benefits not contractual right until September 1, 2008
—
2007 c 491:
See note following RCW 41.32.765
.
Severability
—
Conflict with federal requirements
—
2007 c 491:
See notes following RCW 41.32.765
.
Effective dates
—
Subchapter headings not law
—
2000 c 247:
See RCW 41.40.931
and
41.40.932
.
Effective dates
—
1996 c 39:
See note following RCW 41.32.010
.
Intent
—
Purpose
—
1995 c 239:
See note following RCW 41.32.831
.
Effective date
—
Part and subchapter headings not law
—
1995 c 239:
See notes following RCW 41.32.005
.
Benefits not contractual right until date specified: RCW 41.34.100
.
RCW 41.32.878
Member with terminal illness
—
Removal from system.
(1) Upon application of the member, a member who is diagnosed with a terminal illness shall be removed from membership in the system subject to the following conditions:
(a) That the medical adviser, after a medical examination of the member made by or under the direction of the medical adviser, has certified in writing that the member has a terminal illness with a life expectancy of five or fewer years; and
(b) That the director concurs in the recommendation of the medical adviser.
(2) Members removed from the system shall not make contributions toward a defined contribution account as defined in chapter
41.34
RCW and shall not accumulate additional service credit.
(3) The legislature reserves the right to amend or repeal this section in the future and no member or beneficiary has a contractual right to this benefit not granted prior to that amendment or repeal.
[
2005 c 131 s 2
.]
NOTES:
Effective date
—
2005 c 131:
See note following RCW 41.40.823
.
RCW 41.32.880
Earned disability allowance
—
Eligibility
—
Disposition upon death of recipient.
(1) A member of the retirement system who becomes totally incapacitated for continued employment by an employer as determined by the department shall be eligible to receive an allowance under the provisions of plan 3. The member shall receive a monthly disability allowance computed as provided for in RCW 41.32.840
and shall have this allowance actuarially reduced to reflect the difference in the number of years between age at disability and the attainment of age sixty-five.
Any member who receives an allowance under the provisions of this section shall be subject to comprehensive medical examinations as required by the department. If these medical examinations reveal that a member has recovered from the incapacitating disability and the member is offered reemployment by an employer at a comparable compensation, the member shall cease to be eligible for the allowance.
(2) If the recipient of a monthly retirement allowance under this section dies, any further benefit payments shall be conditioned by the payment option selected by the retiree as provided in RCW 41.32.851
.
[
1995 c 239 s 114
.]
NOTES:
Intent
—
Purpose
—
1995 c 239:
See note following RCW 41.32.831
.
Effective date
—
Part and subchapter headings not law
—
1995 c 239:
See notes following RCW 41.32.005
.
Benefits not contractual right until date specified: RCW 41.34.100
.
RCW 41.32.892
Restored, purchased service credit under plan 2
—
Transfer to plan 3.
(1) Any member who elects to transfer to plan 3 and has eligible unrestored withdrawn contributions in plan 2, may restore such contributions under the provisions of RCW 41.32.825
(1) with interest as determined by the department. The restored plan 2 service credit will be automatically transferred to plan 3. Restoration payments will be transferred to the member account in plan 3. If the member fails to meet the time limitations of RCW 41.32.825
(1), they may restore such contributions under the provisions of RCW 41.50.165
(2). The restored plan 2 service credit will be automatically transferred to plan 3. One-half of the restoration payments under RCW 41.50.165
(2) plus interest shall be allocated to the member's account.
(2) Any member who elects to transfer to plan 3 may purchase plan 2 service credit under RCW 41.32.810
(3). Purchased plan 2 service credit will be automatically transferred to plan 3. Contributions on behalf of the employer paid by the employee shall be allocated to the defined benefit portion of plan 3 and shall not be refundable when paid to the fund described in RCW 41.50.075
(2). Contributions on behalf of the employee shall be allocated to the member account. If the member fails to meet the time limitations of RCW 41.32.810
(3), they may subsequently restore such contributions under the provisions of RCW 41.50.165
(2). Purchased plan 2 service credit will be automatically transferred to plan 3. One-half of the payments under RCW 41.50.165
(2), plus interest, shall be allocated to the member's account.
[
1996 c 39 s 9
.]
NOTES:
Effective dates
—
1996 c 39:
See note following RCW 41.32.010
.
RCW 41.32.895
Death benefits.
(1) If a member dies prior to retirement, the surviving spouse or eligible child or children shall receive a retirement allowance computed as provided in RCW 41.32.851
actuarially reduced to reflect a joint and one hundred percent survivor option and, except under subsection (2) of this section, if the member was not eligible for normal retirement at the date of death a further reduction as described in RCW 41.32.875
.
If the surviving spouse who is receiving the retirement allowance dies leaving a child or children under the age of majority, then such child or children shall continue to receive an allowance in an amount equal to that which was being received by the surviving spouse, share and share alike, until such child or children reach the age of majority.
If there is no surviving spouse eligible to receive an allowance at the time of the member's death, such member's child or children under the age of majority shall receive an allowance, share and share alike. The allowance shall be calculated with the assumption that the age of the spouse and member were equal at the time of the member's death.
(2) A member who is killed in the course of employment, as determined by the director of the department of labor and industries, or a member who has left the employ of an employer due to service in the national guard or military reserves and dies while honorably serving in the national guard or military reserves during a period of war as defined in RCW 41.04.005, is not subject to an actuarial reduction under RCW 41.32.875
. The member's retirement allowance is computed under RCW 41.32.840
.
[
2009 c 226 s 7
;
2003 c 155 s 3
;
2000 c 247 s 1003
;
1996 c 39 s 7
;
1995 c 239 s 117
.]
NOTES:
Applicability
—
2003 c 155:
See note following RCW 41.32.520
.
Effective dates
—
Subchapter headings not law
—
2000 c 247:
See RCW 41.40.931
and
41.40.932
.
Effective dates
—
1996 c 39:
See note following RCW 41.32.010
.
Intent
—
Purpose
—
1995 c 239:
See note following RCW 41.32.831
.
Effective date
—
Part and subchapter headings not law
—
1995 c 239:
See notes following RCW 41.32.005
.
Benefits not contractual right until date specified: RCW 41.34.100
.