reglab/statecodes huggingface dataset:
2023 Revised Code of Washington › Title 41 - Public Employment, Civil Service, and Pensions › Chapter 41.32 - Teachers' Retirement. › 41.32.817 - Transfer to plan 3—Irrevocable option.

RCW 41.32.817
Transfer to plan 3—Irrevocable option.
(1) Every plan 2 member employed by an employer in an eligible position may make an irrevocable option to transfer to plan 3.
(2) Any plan 2 member who is a substitute teacher may make an irrevocable option to transfer to plan 3 at the time the member purchases substitute service credit pursuant to RCW 41.32.013, pursuant to time lines and procedures established by the department.
(3) Any plan 2 member, other than a substitute teacher, who wishes to transfer to plan 3 after December 31, 1997, may transfer during the month of January in any following year, provided that the member earns service credit for that month.
(4) All service credit in plan 2 shall be transferred to the defined benefit portion of plan 3.
(5) The accumulated contributions in plan 2 less fifty percent of any contributions made pursuant to RCW 41.50.165(2) shall be transferred to the member's account in the defined contribution portion established in chapter 41.34 RCW, pursuant to procedures developed by the department and subject to RCW 41.34.090. Contributions made pursuant to RCW 41.50.165(2) that are not transferred to the member's account shall be transferred to the fund created in RCW 41.50.075(2), except that interest earned on all such contributions shall be transferred to the member's account.
(6) The legislature reserves the right to discontinue the right to transfer under this section.
(7) Anyone previously retired from plan 2 is prohibited from transferring to plan 3.
[ 1996 c 39 § 2; 1995 c 239 § 303.]
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.
2023 Revised Code of Washington › Title 41 - Public Employment, Civil Service, and Pensions › Chapter 41.32 - Teachers' Retirement. › 41.32.818 - Public employees' retirement system members who previously declined membership in the teachers' retirement system—Transfer to plan 3—Irrevocable option.

RCW 41.32.818
Public employees' retirement system members who previously declined membership in the teachers' retirement system—Transfer to plan 3—Irrevocable option.
Any member of the public employees' retirement system plan 2 who is employed in an eligible position as an educational staff associate and who elected pursuant to RCW 41.32.032(2)(a) to remain a member of the public employees' retirement system under chapter 41.40 RCW may make an irrevocable option before January 1, 1998, to transfer to plan 3 pursuant to RCW 41.32.817, PROVIDED THAT:
(1) Only service credit for previous periods of employment in a position covered by RCW 41.32.010 is transferred to plan 3;
(2) Equivalent accumulated employee and employer contributions attributable to service covered by subsection (1) of this section are transferred to plan 3;
(3) Employer contributions transferred under this section shall be paid into the teachers' retirement system combined plan 2 and 3 fund.
[ 1996 c 39 § 3; 1995 c 239 § 304.]
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.
2023 Revised Code of Washington › Title 41 - Public Employment, Civil Service, and Pensions › Chapter 41.32 - Teachers' Retirement. › 41.32.820 - Refund of contributions on termination.

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 § 1; 1982 1st ex.s. c 52 § 17; 1977 ex.s. c 293 § 15.]
NOTES:
Effective date—1988 c 117: "This act shall take effect July 1, 1988." [ 1988 c 117 § 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.
2023 Revised Code of Washington › Title 41 - Public Employment, Civil Service, and Pensions › Chapter 41.32 - Teachers' Retirement. › 41.32.825 - Reentry.

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 § 22; 1988 c 117 § 2; 1977 ex.s. c 293 § 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.
2023 Revised Code of Washington › Title 41 - Public Employment, Civil Service, and Pensions › Chapter 41.32 - Teachers' Retirement. › 41.32.831 - Provisions applicable to plan 3—Plan 3 elements.

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 § 10; 1995 c 239 § 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 § 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.
2023 Revised Code of Washington › Title 41 - Public Employment, Civil Service, and Pensions › Chapter 41.32 - Teachers' Retirement. › 41.32.835 - Choice of membership in plan 2 or plan 3.

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 § 1; 2007 c 491 § 3; 1995 c 239 § 105.]
NOTES:
Effective date—2007 c 491 §§ 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 § 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.
2023 Revised Code of Washington › Title 41 - Public Employment, Civil Service, and Pensions › Chapter 41.32 - Teachers' Retirement. › 41.32.836 - Higher education faculty—Option to transfer to plan 3—Limitation on supplemental benefits under RCW 28B.10.400.

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 § 9.]
NOTES:
Intent—Effective dates—2011 1st sp.s. c 47: See notes following RCW 28B.10.400.
2023 Revised Code of Washington › Title 41 - Public Employment, Civil Service, and Pensions › Chapter 41.32 - Teachers' Retirement. › 41.32.837 - Right to waive benefit—Irrevocable choice.

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 § 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 § 4.]
2023 Revised Code of Washington › Title 41 - Public Employment, Civil Service, and Pensions › Chapter 41.32 - Teachers' Retirement. › 41.32.840 - Computation of the retirement allowance.

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 § 4; 1995 c 239 § 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.
2023 Revised Code of Washington › Title 41 - Public Employment, Civil Service, and Pensions › Chapter 41.32 - Teachers' Retirement. › 41.32.8401 - Additional payment.

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 § 701; 1997 c 10 § 1; 1996 c 39 § 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.
2023 Revised Code of Washington › Title 41 - Public Employment, Civil Service, and Pensions › Chapter 41.32 - Teachers' Retirement. › 41.32.845 - Postretirement cost-of-living allowance.

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 § 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.
2023 Revised Code of Washington › Title 41 - Public Employment, Civil Service, and Pensions › Chapter 41.32 - Teachers' Retirement. › 41.32.855 - Application for and effective date of retirement allowances.

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 § 5; 1995 c 239 § 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.
2023 Revised Code of Washington › Title 41 - Public Employment, Civil Service, and Pensions › Chapter 41.32 - Teachers' Retirement. › 41.32.860 - Suspension of retirement allowance upon reemployment or if covered by a plan under RCW 28B.10.400—Reinstatement.

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 § 13; 2005 c 327 § 2; 2001 2nd sp.s. c 10 § 9; 1997 c 254 § 7; 1995 c 239 § 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.
2023 Revised Code of Washington › Title 41 - Public Employment, Civil Service, and Pensions › Chapter 41.32 - Teachers' Retirement. › 41.32.867 - Purchased service credit—Allocation.

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 § 11.]
NOTES:
Effective dates—1996 c 39: See note following RCW 41.32.010.
2023 Revised Code of Washington › Title 41 - Public Employment, Civil Service, and Pensions › Chapter 41.32 - Teachers' Retirement. › 41.32.868 - One-time purchase of service credit—Conditions—Payment—Rules.

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 § 2; 2006 c 257 § 2.]
NOTES:
Effective date—2006 c 257: See note following RCW 41.32.813.
2023 Revised Code of Washington › Title 41 - Public Employment, Civil Service, and Pensions › Chapter 41.32 - Teachers' Retirement. › 41.32.870 - Lump sum payments—Reentry.

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 § 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.
2023 Revised Code of Washington › Title 41 - Public Employment, Civil Service, and Pensions › Chapter 41.32 - Teachers' Retirement. › 41.32.878 - Member with terminal illness—Removal from system.

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 § 2.]
NOTES:
Effective date—2005 c 131: See note following RCW 41.40.823.
2023 Revised Code of Washington › Title 41 - Public Employment, Civil Service, and Pensions › Chapter 41.32 - Teachers' Retirement. › 41.32.880 - Earned disability allowance—Eligibility—Disposition upon death of recipient.

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 § 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.
2023 Revised Code of Washington › Title 41 - Public Employment, Civil Service, and Pensions › Chapter 41.32 - Teachers' Retirement. › 41.32.892 - Restored, purchased service credit under plan 2—Transfer to plan 3.

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 § 9.]
NOTES:
Effective dates—1996 c 39: See note following RCW 41.32.010.
2023 Revised Code of Washington › Title 41 - Public Employment, Civil Service, and Pensions › Chapter 41.32 - Teachers' Retirement. › 41.32.895 - Death benefits.

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 § 7; 2003 c 155 § 3; 2000 c 247 § 1003; 1996 c 39 § 7; 1995 c 239 § 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.
2023 Revised Code of Washington › Title 41 - Public Employment, Civil Service, and Pensions › Chapter 41.33 - Teachers' Retirement—Federal Social Security. › 41.33.010 - Plan for covering members under OASI approved.

RCW 41.33.010
Plan for covering members under OASI approved.
The plan for covering the members of the teachers' retirement system under the old age and survivor insurance provisions of Title II of the federal social security act as amended, required by RCW 41.48.050 as amended by section 5, chapter 4, Laws of the Extraordinary Session of 1955, approved by the board of trustees of the teachers' retirement system on October 8, 1956, and by the governor of the state of Washington on November 19, 1956, is hereby approved.
[ 1957 c 183 § 1.]
2023 Revised Code of Washington › Title 41 - Public Employment, Civil Service, and Pensions › Chapter 41.33 - Teachers' Retirement—Federal Social Security. › 41.33.030 - Effective date for coverage of members.

RCW 41.33.030
Effective date for coverage of members.
The effective date of OASI coverage for members of the teachers' retirement system shall be January 1, 1956: PROVIDED, That should the agreement between the governor and the secretary of health, education and welfare be executed subsequent to December 31, 1957, the effective date of coverage shall be that specified in the agreement.
[ 1957 c 183 § 5.]
2023 Revised Code of Washington › Title 41 - Public Employment, Civil Service, and Pensions › Chapter 41.34 - Plan 3 Retirement System Contributions. › 41.34.010 - Purpose.

RCW 41.34.010
Purpose.
The purpose of chapter 239, Laws of 1995 is to:
(1) Provide a fair and reasonable value from the retirement system for those who leave public employment before retirement;
(2) Increase flexibility for such employees to make transitions into other public or private sector employment;
(3) Increase employee options for addressing retirement needs, personal financial planning, and career transitions; and
(4) Continue the legislature's established policy of having employees contribute toward their retirement benefits.
[ 1995 c 239 § 201.]
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.
2023 Revised Code of Washington › Title 41 - Public Employment, Civil Service, and Pensions › Chapter 41.34 - Plan 3 Retirement System Contributions. › 41.34.020 - Definitions.

RCW 41.34.020
Definitions.
As used in this chapter, the following terms have the meanings indicated:
(1) "Actuary" means the state actuary or the office of the state actuary.
(2) "Department" means the department of retirement systems.
(3)(a) "Compensation" for teachers for purposes of this chapter is the same as "earnable compensation" for plan 3 in chapter 41.32 RCW except that the compensation may be reported when paid, rather than when earned.
(b) "Compensation" for classified employees for purposes of this chapter is the same as "compensation earnable" for plan 3 in RCW 41.35.010, except that the compensation may be reported when paid, rather than when earned.
(c) "Compensation" for public employees for purposes of this chapter is the same as "compensation earnable" for plan 3 in RCW 41.40.010, except that the compensation may be reported when paid, rather than when earned.
(4)(a) "Employer" for teachers for purposes of this chapter means the same as "employer" for plan 3 in chapter 41.32 RCW.
(b) "Employer" for classified employees for purposes of this chapter means the same as "employer" for plan 3 in RCW 41.35.010.
(c) "Employer" for public employees for purposes of this chapter means the same as "employer" for plan 3 in RCW 41.40.010.
(5) "Member" means any employee included in the membership of a retirement system as provided for in chapter 41.32 RCW of plan 3, chapter 41.35 RCW of plan 3, or chapter 41.40 RCW of plan 3.
(6) "Member account" or "member's account" means the sum of the contributions and earnings on behalf of the member.
(7) "Retiree" means any member in receipt of an allowance or other benefit provided by this chapter resulting from service rendered to an employer by such member.
(8) "Teacher" means a member of the teachers' retirement system plan 3 as defined in *RCW 41.32.010(29).
(9) "Classified employee" means a member of the school employees' retirement system plan 3 as defined in RCW 41.35.010.
(10) "Public employee" means a member of the public employees' retirement system plan 3 as defined in RCW 41.40.010.
[ 2010 1st sp.s. c 7 § 31; 2000 c 247 § 401; 1998 c 341 § 301; 1996 c 39 § 13; 1995 c 239 § 202.]
NOTES:
*Reviser's note: RCW 41.32.010 was alphabetized pursuant to RCW 1.08.015(2)(k), changing subsection (29) to subsection (49).
Effective date—2010 1st sp.s. c 26; 2010 1st sp.s. c 7: See note following RCW 43.03.027.
Effective dates—Subchapter headings not law—2000 c 247: See RCW 41.40.931 and 41.40.932.
Effective date—1998 c 341: See RCW 41.35.901.
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.
2023 Revised Code of Washington › Title 41 - Public Employment, Civil Service, and Pensions › Chapter 41.34 - Plan 3 Retirement System Contributions. › 41.34.030 - Application of chapter—Plan 3 elements.

RCW 41.34.030
Application of chapter—Plan 3 elements.
(1) This chapter applies only to members of plan 3 retirement systems created under chapters 41.32, 41.35, and 41.40 RCW.
(2) Plan 3 consists of two separate elements:
(a) A defined benefit portion covered under:
(i) Sections 101 through 117, chapter 239, Laws of 1995; or
(ii) Sections 1 through 25 and 201 through 213, chapter 341, Laws of 1998; or
(iii) Sections 101 through 316, chapter 247, Laws of 2000; and
(b) A defined contribution portion covered under this chapter. Unless specified otherwise, all references to "plan 3" in this chapter refer to the defined contribution portion of plan 3.
[ 2000 c 247 § 402; 1998 c 341 § 302; 1995 c 239 § 203.]
NOTES:
Effective dates—Subchapter headings not law—2000 c 247: See RCW 41.40.931 and 41.40.932.
Effective date—1998 c 341: See RCW 41.35.901.
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.
2023 Revised Code of Washington › Title 41 - Public Employment, Civil Service, and Pensions › Chapter 41.34 - Plan 3 Retirement System Contributions. › 41.34.050 - Legislature may contribute to members' accounts.

RCW 41.34.050
Legislature may contribute to members' accounts.
The legislature may authorize contributions to the members' accounts for a biennium through budget appropriation.
[ 1995 c 239 § 205.]
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.
2023 Revised Code of Washington › Title 41 - Public Employment, Civil Service, and Pensions › Chapter 41.34 - Plan 3 Retirement System Contributions. › 41.34.070 - Distribution options.

RCW 41.34.070
Distribution options.
(1) If the member retires, becomes disabled, or otherwise terminates employment, the balance in the member's account may be distributed in accordance with an option selected by the member either as a lump sum or pursuant to other options authorized by the department.
(2) If the member dies while in service, the balance of the member's account may be distributed in accordance with an option selected by the member either as a lump sum or pursuant to other options authorized by the department. The distribution is as follows:
(a) The distribution shall be made to such person or persons as the member shall have nominated by written designation duly executed and filed with the department;
(b) If there be no such designated person or persons still living at the time of the member's death, the balance of the member's account in the retirement system, less any amount identified as owing to an obligee upon withdrawal of such account balance pursuant to a court order filed under RCW 41.50.670, shall be paid to the member's surviving spouse as if in fact such spouse had been nominated by written designation;
(c) If there is no surviving spouse, then to such person or persons, trust, or organization as the member shall have nominated by written designation duly executed and filed with the department; or
(d) If there is no such designated person or persons still living at the time of the member's death, then to the member's legal representatives.
(3) If a member has a terminal illness and terminates from employment, the member may choose to have the balance in the member's account distributed as a lump sum payment based on the most recent valuation in order to expedite the distribution. The department shall make this payment within ten working days after receipt of notice of termination of employment, documentation verifying the terminal illness, and an application for payment.
(4) The distribution under subsections (1), (2), or (3) of this section shall be less any amount identified as owing to an obligee upon withdrawal pursuant to a court order filed under RCW 41.50.670.
[ 2010 1st sp.s. c 7 § 33; 2005 c 327 § 3; 1998 c 117 § 1; 1995 c 239 § 207.]
NOTES:
Effective date—2010 1st sp.s. c 26; 2010 1st sp.s. c 7: See note following RCW 43.03.027.
Effective date—1998 c 117: "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 [March 23, 1998]." [ 1998 c 117 § 2.]
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.
2023 Revised Code of Washington › Title 41 - Public Employment, Civil Service, and Pensions › Chapter 41.34 - Plan 3 Retirement System Contributions. › 41.34.080 - Benefits exempt from taxation, garnishment, other processes of law—Exceptions.

RCW 41.34.080
Benefits exempt from taxation, garnishment, other processes of law—Exceptions.
(1) Subject to subsections (2) and (3) of this section, the right of a person to a pension, an annuity, a retirement allowance, any optional benefit, any other right accrued or accruing to any person under the provisions of this chapter, and the various funds created by chapter 239, Laws of 1995; chapter 341, Laws of 1998; and chapter 247, Laws of 2000 and all moneys and investments and income thereof, is hereby exempt from any state, county, municipal, or other local tax, and shall not be subject to execution, garnishment, attachment, the operation of bankruptcy or insolvency laws, or other process of law whatsoever, whether the same be in actual possession of the person or be deposited or loaned and shall be unassignable.
(2) This section shall not be deemed to prohibit a beneficiary of a retirement allowance from authorizing deductions therefrom for payment of premiums due on any group insurance policy or plan issued for the benefit of a group comprised of public employees of the state of Washington or its political subdivisions and that has been approved for deduction in accordance with rules that may be adopted by the state health care authority and/or the department. This section shall not be deemed to prohibit a beneficiary of a retirement allowance from authorizing deductions therefrom for payment of dues and other membership fees to any retirement association or organization the membership of which is composed of retired public employees, if a total of three hundred or more of such retired employees have authorized such deduction for payment to the same retirement association or organization.
(3) Subsection (1) of this section shall not prohibit the department from complying with (a) a wage assignment order for child support issued pursuant to chapter 26.18 RCW, (b) an order to withhold and deliver issued pursuant to chapter 74.20A RCW, (c) a notice of payroll deduction issued pursuant to *RCW 26.23.060, (d) a mandatory benefits assignment order issued by the department, (e) a court order directing the department to pay benefits directly to an obligee under a dissolution order as defined in RCW 41.50.500(3) which fully complies with RCW 41.50.670 and 41.50.700, or (f) any administrative or court order expressly authorized by federal law.
[ 2012 c 159 § 23; 2000 c 247 § 405; 1998 c 341 § 304; 1995 c 239 § 208.]
NOTES:
*Reviser's note: RCW 26.23.060 was amended by 2021 c 35 § 15, changing "notice of payroll deduction" to "income withholding order."
Effective dates—Subchapter headings not law—2000 c 247: See RCW 41.40.931 and 41.40.932.
Effective date—1998 c 341: See RCW 41.35.901.
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.
2023 Revised Code of Washington › Title 41 - Public Employment, Civil Service, and Pensions › Chapter 41.34 - Plan 3 Retirement System Contributions. › 41.34.090 - Administration of chapter—Construction—Severability.

RCW 41.34.090
Administration of chapter—Construction—Severability.
(1) The retirement plan created by this chapter shall be administered so as to comply with the federal Internal Revenue Code, Title 26 U.S.C., and specifically with plan qualification requirements imposed on governmental plans by section 401(a) of the Internal Revenue Code.
(2) Any section or provision of this chapter which may be susceptible to more than one construction shall be interpreted in favor of the construction most likely to satisfy requirements imposed by section 401(a) of the Internal Revenue Code.
(3) If any section or provision of this chapter is found to be in conflict with the plan qualification requirements for governmental plans in section 401(a) of the Internal Revenue Code, the conflicting part of this chapter is hereby inoperative solely to the extent of the conflict, and such finding shall not affect the operation of the remainder of this chapter.
[ 1995 c 239 § 209.]
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.
2023 Revised Code of Washington › Title 41 - Public Employment, Civil Service, and Pensions › Chapter 41.34 - Plan 3 Retirement System Contributions. › 41.34.100 - Benefits not contractual right until date specified.

RCW 41.34.100
Benefits not contractual right until date specified.
(1) The benefits provided pursuant to chapter 239, Laws of 1995 are not provided to employees as a matter of contractual right prior to July 1, 1996. The legislature retains the right to alter or abolish these benefits at any time prior to July 1, 1996.
(2) The benefits provided pursuant to chapter 341, Laws of 1998 are not provided to employees as a matter of contractual right prior to September 1, 2000. The legislature retains the right to alter or abolish these benefits at any time prior to September 1, 2000.
(3) The benefits provided pursuant to chapter 247, Laws of 2000 are not provided to employees as a matter of contractual right prior to March 1, 2002. The legislature retains the right to alter or abolish these benefits at any time prior to March 1, 2002.
[ 2000 c 247 § 406; 1998 c 341 § 305; 1995 c 239 § 325.]
NOTES:
Effective dates—Subchapter headings not law—2000 c 247: See RCW 41.40.931 and 41.40.932.
Effective date—1998 c 341: See RCW 41.35.901.
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.
2023 Revised Code of Washington › Title 41 - Public Employment, Civil Service, and Pensions › Chapter 41.34 - Plan 3 Retirement System Contributions. › 41.34.110 - Reentry.

RCW 41.34.110
Reentry.
A member who separates from service and then reestablishes membership may restore contributions to the member account.
[ 1996 c 39 § 12.]
NOTES:
Effective dates—1996 c 39: See note following RCW 41.32.010.
2023 Revised Code of Washington › Title 41 - Public Employment, Civil Service, and Pensions › Chapter 41.34 - Plan 3 Retirement System Contributions. › 41.34.120 - Money, property, income held in trust.

RCW 41.34.120
Money, property, income held in trust.
All moneys in members' accounts, all property and rights purchased therewith, and all income attributable thereto, shall be held in trust by the state investment board, as set forth under RCW 43.33A.030, for the exclusive benefit of the members and their beneficiaries.
[ 1998 c 341 § 306.]
NOTES:
Effective date—1998 c 341: See note following RCW 41.34.060.