Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-104 - Law enforcement officers' and firefighters' retirement system › GENERAL ADMINISTRATION › Section 415-104-109 - How will my retirement membership be determined if I separate from my LEOFF 2 position and begin employment with a new employer in a position that is eligible for a different retirement system administered by DRS, such as PERS, PSERS, TRS, or SERS?

Current through Register Vol. 24-14, July 15, 2024
(1) If you
				separate from LEOFF employment, but are not yet eligible to commence a normal
				retirement benefit, you will become a member in another DRS retirement system,
				if you meet the eligibility qualifications in that new system for purposes of
				your new position. You will become a dual member.
When you apply to begin your LEOFF 2 pension once you qualify
				  for normal retirement, your membership in the new retirement system will end.
				  You will not be eligible to begin collecting your pension in your other
				  retirement plan until you have separated employment from that employer.
If you do not apply for your LEOFF pension immediately upon
				  meeting normal retirement, your pension benefit will be paid retroactively
				  following your application for your LEOFF benefit.
Example:
After 20 years of service as a
				  firefighter for the city of Spokane, at age 51 you separate from employment
				  with the city and choose not to begin collecting an early retirement from LEOFF
				  2. You accept a PERS eligible position with Spokane County, at which point you
				  are mandated into PERS membership. You will qualify as a dual member. At normal
				  retirement age, you will be able to begin your LEOFF pension; however, if you
				  do so your PERS membership will end, and you will not begin to draw a pension
				  from PERS until you separate from employment with the county. If you do not
				  begin your LEOFF pension at normal retirement age, you will continue to accrue
				  PERS service credit and be able to retire from both systems when you separate
				  employment. Your LEOFF pension will also be paid retroactively to normal
				  retirement age.
Example:
After 20 years of service as a
				  firefighter for the Benton County, at age 45 you accept a PERS eligible
				  position with the same employer (Benton County), and you are mandated into PERS
				  membership. You will qualify as a dual member. At normal retirement age, you
				  will not be able to begin your LEOFF pension since you have not yet separated
				  employment with the county. When you do separate employment, your LEOFF pension
				  will be paid prospectively based on your separation from employment with your
				  employer.
(2) If you
				separate from LEOFF employment and are eligible to commence a normal retirement
				benefit, you will have the same requirements and options outlined in WAC
				415-104-111(2).
Example:
After 20 years of service as a police
				  officer with the city of Seattle, you separate from employment with the city at
				  age 56. Prior to commencing your LEOFF pension, you accept a SERS covered
				  position with the Seattle public schools. You have two options:
(a) You can begin your LEOFF pension at any
				point and forgo membership in SERS.
(b) You can join SERS membership. You will
				not be able to begin your LEOFF pension until you have separated employment
				with the school district at which point you will receive a retroactive payment
				for the LEOFF pension payments you missed and your SERS pension benefit would
				begin if you qualify.