Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-112 - Teachers' retirement system › MEMBERSHIP › Section 415-112-156 - If I work concurrently in a TRS position and SERS position, which system will I be in?

Current through Register Vol. 24-14, July 15, 2024
(1) If you work
				concurrently in a TRS and SERS position, your membership status and the nature
				of your positions will determine the system your employer will report you in.
				You will be reported in either TRS and SERS according to the following table:
Former TRS Plan 1 Members
1/
Type of
Employment
2/
Type of
Employer(s)
System You Will Be Reported In
A substitute or less than full-time teaching
								position and a SERS-eligible position
Same SERS employer
SERS - For both positions.
Separate SERS employers
SERS - For SERS position only. Your substitute
								part-time position is not reported unless you qualify for and choose to
								establish TRS membership under
								RCW
								41.32.240.
If you choose to establish TRS membership, your
								employers will report you in TRS for both positions. Any previously reported
								service credit and compensation in SERS will be transferred to TRS.
A full-time teaching position and an eligible SERS
								position
Same employer
TRS - For both positions.
Separate SERS employers
TRS - For both positions.
TRS Plan 1 Members
Type of
Employment
2/
Type of
Employer(s)
System You Will Be Reported In
A full-time or less than full-time TRS position and
								an eligible SERS position
Same employer
TRS - For both positions.
Separate SERS employers
TRS - For both positions.
A full-time or less than full-time TRS position and
								an ineligible SERS position
Same employer
TRS - For both positions.
Separate SERS employers
TRS - For both positions.
TRS Plan 2 or 3 Members
Type of
Employment
2/
Type of
Employer(s)
System You Will Be Reported In
An eligible TRS position and an ineligible SERS
								position
Same employer
TRS - For both positions.
Separate SERS employers
TRS - For TRS position only; your ineligible SERS
								position is not reported.
An eligible TRS position and an eligible SERS
								position
Same employer
TRS - For both positions.
Separate SERS employers
TRS - For both positions.
3/
SERS Members
Type of
Employment
2/
Type of
Employer(s)
System You Will Be Reported In
An eligible SERS position and an ineligible TRS or
								substitute position
Same employer
SERS - For both positions.
Separate SERS employers
SERS - For the SERS position only, unless you
								qualify for and choose to establish membership in TRS under WAC
								415-112-125(1).
If you choose to establish TRS membership, your
								employers will report you in TRS for both positions. Any previously reported
								service credit and compensation in SERS will be transferred to TRS.
Neither TRS Nor SERS Member
Type of
Employment
2/
Type of
Employer(s)
System You Will Be Reported In
An ineligible TRS and an ineligible SERS
								position
Same employer
TRS - For both positions if the positions combined,
								qualify as an eligible position.
Separate SERS employers
Neither position reported.
A substitute teaching position and an ineligible
								SERS position
Same employer
Neither position reported. However, if you qualify,
								you may choose to establish membership in TRS for your substitute teaching
								position under
								RCW
								41.32.013 and WAC
								415-112-140.
Separate SERS employers
Neither position reported. However, if you qualify,
								you may choose to establish membership in TRS for your substitute teaching
								position under
								RCW
								41.32.013 and WAC
								415-112-140.
1/ "Former TRS 1 member," as used
				  here, means you terminate your membership by withdrawing your
				  contributions.
2/ Means during the same time
				  period.
3/ EXAMPLE: A TRS 2 member is
				  employed concurrently by School District A in an eligible TRS position and by
				  School District B in an eligible SERS position. Because he is a TRS 2 member,
				  School District B employer must report his service and compensation from the
				  SERS position to the department in TRS 2. If the member terminates his
				  employment in the TRS position with School District A, School District B will
				  report him in SERS for the SERS position.
(2)
Defined terms used.
Definitions for the following terms used in this section may be found in
				the sections listed.
(a) "Eligible position"
				- RCW
				41.35.010 (SERS);
				RCW
				41.32.010(TRS).
(b) "Employer" -
				RCW
				41.35.010 (SERS);
				RCW
				41.32.010(TRS).
(c) "Ineligible position" -
				RCW
				41.35.010 (SERS);
				RCW
				41.32.010(TRS).
(d) "Member" -
				RCW
				41.35.010 (SERS);
				RCW
				41.32.010(TRS).
(e) "Membership" -
				RCW
				41.35.030 (SERS).
(f) "Report" - WAC
				415-110-010 (SERS).
(g) "Service" -
				RCW
				41.35.010 (SERS);
				RCW
				41.32.010(TRS).