reglab/statecodes huggingface dataset:
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-112 - Teachers' retirement system › EARNABLE COMPENSATION - MEMBER CONTRIBUTIONS › Section 415-112-487 - Are optional payments considered earnable compensation?

Current through Register Vol. 24-14, July 15, 2024
If you receive an additional payment only on the condition of
				  taking an action other than providing service to your employer, the payment is
				  not earnable compensation.
Example:
An employer offers to make a contribution to Joe's
								deferred compensation plan only if Joe agrees to have a portion of his salary
								deferred. Because Joe does not have a right to receive the contribution based
								solely on providing service, the payment is not earnable compensation.
Statutory Authority:
					 RCW
					 41.50.050(5) and
					 41.32.010(10).
					 05-12-108, §
											415-112-487, filed 5/27/05,
					 effective 6/27/05. Statutory Authority:
					 RCW
					 41.50.050. 97-03-016, §
											415-112-487, filed 1/6/97,
					 effective 2/6/97.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-112 - Teachers' retirement system › EARNABLE COMPENSATION - MEMBER CONTRIBUTIONS › Section 415-112-489 - Are reimbursements for business expenses earnable compensation?

Current through Register Vol. 24-14, July 15, 2024
Reimbursements are not earnable compensation. Typical
				  reimbursement payments include mileage reimbursements for use of a private car
				  on employer business, or meal and lodging reimbursements for business
				  trips.
Statutory Authority:
					 RCW
					 41.50.050(5) and
					 41.32.010(10).
					 05-12-108, §
											415-112-489, filed 5/27/05,
					 effective 6/27/05. Statutory Authority:
					 RCW
					 41.50.050. 97-03-016, §
											415-112-489, filed 1/6/97,
					 effective 2/6/97.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-112 - Teachers' retirement system › EARNABLE COMPENSATION - MEMBER CONTRIBUTIONS › Section 415-112-490 - Is a retirement bonus or incentive earnable compensation?

Current through Register Vol. 24-14, July 15, 2024
A payment made as an incentive to retire or terminate is not
				  a payment for services provided, and is not earnable compensation.
Example:
A collective bargaining agreement authorizes a
								school district to pay employees a higher salary during the last two years of
								employment if the employee gives written notice of his or her intent to retire.
								Because the payment is in exchange for the agreement to retire and not for
								services, the payment is not earnable compensation.
Statutory Authority:
					 RCW
					 41.50.050(5) and
					 41.32.010(10).
					 05-12-108, §
											415-112-490, filed 5/27/05,
					 effective 6/27/05. Statutory Authority:
					 RCW
					 41.50.050. 97-03-016, §
											415-112-490, filed 1/6/97,
					 effective 2/6/97.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-112 - Teachers' retirement system › SERVICE RETIREMENT › Section 415-112-500 - Do I qualify for retirement from Plan 1?

Current through Register Vol. 24-14, July 15, 2024
You may retire from Plan 1:
(1) At age sixty with a minimum of five years
				of service. You may not use service credit you purchased for professional
				preparation or military service to meet the five-year minimum;
(2) At age fifty-five with a minimum of
				twenty-five years of service; or
(3) At any age with a minimum of thirty years
				of service.
See
				  RCW
				  41.32.480.
Statutory Authority:
					 RCW
					 41.50.050(5) and
					 41.32.480. 05-12-108, §
											415-112-500, filed 5/27/05,
					 effective 6/27/05. Statutory Authority:
					 RCW
					 41.50.050(6) and
					 41.50.090. 78-03-023 (Order IV),
					 §
											415-112-500, filed 2/15/78.
					 Formerly WAC 462-28-005.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-112 - Teachers' retirement system › SERVICE RETIREMENT › Section 415-112-504 - What are my TRS Plan 1 retirement benefit options?

Current through Register Vol. 24-14, July 15, 2024
Upon retirement from Plan 1 for service under
				  RCW
				  41.32.480 or disability under RCW 41.32.-550
				  (1)(c), you must choose to have your retirement benefit paid to you by one of
				  the options described in this section. You may also select an optional
				  supplemental cost-of-living (COLA) adjustment.
(1)
May I withdraw any of my
				contributions?
You may withdraw some or all of your accumulated
				contributions as follows:
(a) If you retire
				according to the provisions of
				RCW
				41.32.498, you may withdraw some or all of
				your accumulated contributions at the time of retirement. Your monthly
				retirement benefit will be reduced according to the amount you
				withdraw.
(b) If you terminate
				service due to a disability under the conditions of
				RCW
				41.32.550(1)(a), you may
				withdraw all your accumulated contributions in a lump sum payment. You will
				receive no monthly retirement benefit.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-112 - Teachers' retirement system › SERVICE RETIREMENT › Section 415-112-505 - What are my TRS Plan 2 or Plan 3 retirement benefit options?

Current through Register Vol. 24-14, July 15, 2024
Upon retirement for service under
				  RCW
				  41.32.765 or
				  41.32.875, or disability under
				  RCW
				  41.32.790 or
				  41.32.880, you must choose to have
				  the defined benefit portion of your retirement benefit paid to you by one of
				  the options described in this section.
(1)
Which option will pay my
				beneficiary a monthly benefit after my death?
Options described in
				subsection (2)(b), (c), and (d) of this section will pay a monthly benefit to
				your survivor after your death. The person you name at the time of retirement
				to receive a monthly benefit after your death is referred to as your "survivor
				beneficiary." After your death, your survivor beneficiary will receive a
				monthly benefit for the duration of their life. Your monthly retirement benefit
				will be reduced to offset the cost of the survivor option. See WAC
				415-02-380 for more information
				on how your monthly benefit will be affected if you choose a survivor
				option.
(2)
What are my
				benefit options?
(a)
Option one:
				Standard benefit for service retirement (nonsur-vivor option).
The
				department will pay you a monthly retirement benefit throughout your lifetime.
				Your monthly benefit will cease upon your death, and any remaining balance of
				accumulated contributions will be paid according to subsection (7) of this
				section.
(b)
Option two:
				Joint and 100 percent survivor benefit.
The department will pay you a
				reduced monthly retirement benefit throughout your lifetime. After your death,
				your survivor beneficiary will receive a gross monthly benefit equal to your
				gross monthly benefit.
(c)
Option three: Joint and 50 percent survivor benefit.
The
				department will pay you a reduced monthly retirement benefit throughout your
				lifetime. After your death, your survivor beneficiary will receive a gross
				monthly benefit equal to 50 percent of your gross monthly benefit.
(d)
Option four: Joint and two-thirds
				survivor benefit
.1 The department will pay
				you a reduced monthly retirement benefit throughout your lifetime. After your
				death, your survivor beneficiary will receive a gross monthly benefit equal to
				two-thirds (66.667%) of your gross monthly benefit.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-112 - Teachers' retirement system › SERVICE RETIREMENT › Section 415-112-507 - How do I apply for TRS retirement benefits?

Current through Register Vol. 24-14, July 15, 2024
You should apply for retirement benefits at least thirty days
				  before your intended retirement date. You can apply online at the department's
				  website or by submitting to the department:
(1) A completed and signed retirement
				application, verified by a notarized signature or other means acceptable to the
				department, including:
(a) Your selection of
				one of the benefit options described in WAC 415-112-493.
(b) Designation of a survivor beneficiary if
				you selected a benefit option with a survivor feature.
(c) If you are married, your spouse's consent
				may be required as described in WAC
				415-112-504
				(Plan 1) or WAC
				415-112-505
				(Plan 2 or Plan 3).
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-112 - Teachers' retirement system › SERVICE RETIREMENT › Section 415-112-509 - When will the department approve my application for service retirement?

Current through Register Vol. 24-14, July 15, 2024
The department will approve your application for service
				  retirement only after you:
(1) Submit
				a properly completed form according to the provisions of WAC
				415-112-507;
(2) Meet the age and service requirements in
				WAC 415-112-500 for Plan 1, WAC
				415-112-501 for Plan 2, or WAC 415-112-502 for Plan 3;
(3) Separate from service with all employers
				as defined in
				RCW
				41.32.010(11);
(4) Have no written agreement to return to
				employment with an employer; and
(5) Pay in full for any service credit you
				wish to purchase or restore.
Statutory Authority:
					 RCW
					 41.50.050(5). 06-18-006,
					 §
											415-112-509, filed 8/24/06,
					 effective 9/24/06.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-112 - Teachers' retirement system › SERVICE RETIREMENT › Section 415-112-515 - When does a member of the teachers' retirement system (TRS) enter retirement status?

Current through Register Vol. 24-14, July 15, 2024
A member of TRS enters retirement status when he or
				  she:
(1) Has separated from service or
				employment as defined in
				RCW
				41.32.010(48);
(2) Has no written agreement to return to
				employment; and
(3) Has applied for
				retirement, the accrual date has been determined under WAC
				415-112-520,
				RCW
				41.32.795, or
				41.32.855, and the benefit begins
				to accrue.
Example:
Judy is eligible for retirement on July 1st. She
								submits an application on June 1st with a July 1st retirement date. Her last
								day of employment is June 30th and she does not have an agreement to return to
								work.
Judy's retirement date (accrual date) is July 1st
								and the benefit begins to accrue. The first retirement payment will be paid at
								the end of July. Judy entered "retiree status" effective July 1st.
Statutory Authority:
					 RCW
					 41.50.050(5),
					 41.04.270,
					 41.26.030,41.32.010,
					 41.32.025,
					 41.32.480,
					 41.32.500,
					 41.32.570,
					 41.32.765,41.32.795,
					 41.32.802,
					 41.32.855,
					 41.32.860,
					 41.32.862,
					 41.35.010,41.35.030,
					 41.35.060,
					 41.35.450,
					 41.35.640,
					 41.40.010,
					 41.40.023,41.40.037,
					 41.40.150,
					 41.40.193,
					 41.40.680,
					 41.40.750,
					 41.40.801. 02-02-060, §
											415-112-515, filed 12/28/01,
					 effective 1/1/02. Statutory Authority:
					 RCW
					 41.50.050. 99-14-008, §
											415-112-515, filed 6/24/99,
					 effective 7/25/99. Statutory Authority:
					 RCW
					 41.50.050 and
					 41.32.570. 91-21-084, §
											415-112-515, filed 10/18/91,
					 effective 11/18/91.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-112 - Teachers' retirement system › SERVICE RETIREMENT › Section 415-112-520 - When do my monthly retirement payments begin?

Current through Register Vol. 24-14, July 15, 2024
(1) The department will issue your first
				retirement allowance payment at the end of the month in which you
				retire.
(2) If your accrual date is
				prior to the date your application is approved, you will receive a lump sum
				payment of the amount that has accrued prior to your first payment. Thereafter,
				you will receive the calculated monthly benefit.
Statutory Authority:
					 RCW
					 41.50.050(5). 06-18-006,
					 §
											415-112-520, filed 8/24/06,
					 effective 9/24/06. Statutory Authority:
					 RCW
					 41.50.050. 99-14-008, §
											415-112-520, filed 6/24/99,
					 effective 7/25/99. Statutory Authority:
					 RCW
					 41.50.050(6) and
					 41.50.090. 78-03-023 (Order IV),
					 §
											415-112-520, filed 2/15/78.
					 Formerly WAC 462-28-020.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-112 - Teachers' retirement system › SERVICE RETIREMENT › Section 415-112-523 - How does the department calculate my retirement allowance?

Current through Register Vol. 24-14, July 15, 2024
(1) When you apply
				for retirement, you will begin to receive a provisional retirement allowance.
(a) The department will calculate the
				provisional allowance based on:
(i) The data
				for service credit and earnable compensation in the department's system at the
				time it is calculated;
(ii)
				Projections of your salary for periods that have not yet been reported by your
				employer.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-112 - Teachers' retirement system › SERVICE RETIREMENT › Section 415-112-525 - What are the return to work rules for TRS Plan 1, Plan 2, and Plan 3?

Current through Register Vol. 24-14, July 15, 2024
(1)
How soon
				can I return to work after I retire without impacting my TRS retirement
				benefit?
(a) You may begin working
				immediately after you retire without impacting your TRS retirement benefit if:
(i) You go to work for a private
				employer;
(ii) You are an
				independent contractor as defined in WAC
				415-02-110; or
(iii) You are a TRS Plan 1 retiree, your only
				employment is as an elected official, and you end your TRS membership under
				RCW
				41.32.263.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-112 - Teachers' retirement system › SERVICE RETIREMENT › Section 415-112-541 - How will returning to work affect my TRS Plan 1 monthly pension? (Repealed)

Current through Register Vol. 24-14, July 15, 2024
Statutory Authority:
					 RCW
					 41.50.050(5) and
					 41.32.570. 05-03-006, §
											415-112-541, filed 1/6/05,
					 effective 2/6/05. Statutory Authority:
					 RCW
					 41.50.050(5) and
					 chapter
					 41.32 RCW. 02-18-046,
					 §
											415-112-541, filed 8/28/02,
					 effective 9/30/02. Statutory Authority:
					 RCW
					 41.50.050(5),
					 41.04.270,
					 41.26.030,41.32.010,
					 41.32.025,
					 41.32.480,
					 41.32.500,
					 41.32.570,41.32.765,
					 41.32.795,
					 41.32.802,
					 41.32.855,
					 41.32.860,41.32.862,
					 41.35.010,
					 41.35.030,
					 41.35.060,
					 41.35.450,41.35.640,
					 41.40.010,
					 41.40.023,
					 41.40.037,
					 41.40.150,41.40.193,
					 41.40.680,
					 41.40.750,
					 41.40.801. 02-02-060, §
											415-112-541, filed 12/28/01,
					 effective 1/1/02.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-112 - Teachers' retirement system › SERVICE RETIREMENT › Section 415-112-542 - How will returning to work affect my TRS Plan 2 or Plan 3 monthly retirement allowance? (Repealed)

Current through Register Vol. 24-14, July 15, 2024
Statutory Authority:
					 RCW
					 41.50.050(5),
					 41.04.270,
					 41.26.030,41.32.010,
					 41.32.025,
					 41.32.480,
					 41.32.500,
					 41.32.570,
					 41.32.765,41.32.795,
					 41.32.802,
					 41.32.855,
					 41.32.860,
					 41.32.862,
					 41.35.010,41.35.030,
					 41.35.060,
					 41.35.450,
					 41.35.640,
					 41.40.010,
					 41.40.023,41.40.037,
					 41.40.150,
					 41.40.193,
					 41.40.680,
					 41.40.750,
					 41.40.801. 02-02-060, §
											415-112-542, filed 12/28/01,
					 effective 1/1/02.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-112 - Teachers' retirement system › SERVICE RETIREMENT › Section 415-112-544 - How does the department calculate the retirement allowance of a TRS Plan 2 or Plan 3 member who retires, reenters TRS membership, and then retires again?

Current through Register Vol. 24-14, July 15, 2024
This rule establishes a method to actuarially recompute your
				  defined benefit retirement allowance if you are a Plan 2 or Plan 3 member who
				  retires, reenters TRS membership causing your retirement allowance to stop, and
				  then retires again.
(1)
If you
				previously retired before age sixty-five,
the department will:
(a) Recompute your retirement allowance
				pursuant to
				RCW
				41.32.760 (Plan 2) or 41.32.840 (Plan 3)
				using:
(i) Your total years of career service,
				including service earned prior to your initial retirement and service earned
				after reentering membership; and
(ii) Any increase in your average final
				compensation resulting from your reentry into membership; and
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-112 - Teachers' retirement system › SERVICE RETIREMENT › Section 415-112-546 - If I have retired from another retirement system or am eligible to retire, am I excluded from participating in TRS?

Current through Register Vol. 24-14, July 15, 2024
(1) If you have from another retirement
				system authorized by the laws of this state, you cannot participate in TRS
				membership unless:
(a) You established
				membership in TRS prior to March 19, 1976;
(b) You accrued less than fifteen years of
				service credit in the other retirement system; or
(c) You are a LEOFF Plan 2 retiree returning
				to work in a TRS eligible position and choose to participate in TRS membership.
				See WAC
				415-104-111.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-112 - Teachers' retirement system › SERVICE RETIREMENT › Section 415-112-555 - What is the TRS Plan 1 minimum allowance?

Current through Register Vol. 24-14, July 15, 2024
RCW 41.32.4851 entitles certain
				  TRS Plan 1 retirees and beneficiaries to a minimum monthly allowance.
				  Subsection (3) of this section provides the amount of the minimum allowance and
				  explains how it may be adjusted.
(1)
Do I qualify for the minimum allowance?
Except as provided in
				subsection (2) of this section:
(a) You
				qualify if your current monthly allowance, excluding any amount you receive for
				an additional (optional) annuity based on extra contributions, is less than the
				minimum allowance calculated under subsection (3) of this section, and:
(i) You have twenty-five or more years of TRS
				Plan 1 service credit and have been retired at least twenty years; or
(ii) You have twenty or more years of TRS
				Plan 1 service credit and have been retired at least twenty-five
				years.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-112 - Teachers' retirement system › DISABILITY BENEFITS › Section 415-112-600 - Am I eligible for temporary disability benefits?

Current through Register Vol. 24-14, July 15, 2024
As a member or the beneficiary of a deceased member of TRS
				  Plan 1, you are covered for benefits under the temporary disability program
				  according to the provisions of
				  RCW
				  41.32.540.
Statutory Authority:
					 RCW
					 41.50.050(5). 04-21-080,
					 §
											415-112-600, filed 10/20/04,
					 effective 11/20/04. Statutory Authority:
					 RCW
					 41.50.050. 99-14-008, §
											415-112-600, filed 6/24/99,
					 effective 7/25/99. Statutory Authority:
					 RCW
					 41.50.050(6) and
					 41.50.090. 78-03-023 (Order IV),
					 §
											415-112-600, filed 2/15/78.
					 Formerly WAC 462-32-010.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-112 - Teachers' retirement system › DISABILITY BENEFITS › Section 415-112-610 - What temporary disability benefits are due upon death of a member?

Current through Register Vol. 24-14, July 15, 2024
When a member applies for temporary disability benefits, the
				  member may designate a beneficiary. Any temporary disability benefits that have
				  accrued and are payable upon the death of the member will be paid to the
				  deceased member's designated beneficiary or to the member's estate if there is
				  no designated beneficiary.
Statutory Authority:
					 RCW
					 41.50.050(5) and
					 chapter
					 41.32 RCW. 05-12-108,
					 §
											415-112-610, filed 5/27/05,
					 effective 6/27/05. Statutory Authority:
					 RCW
					 41.50.050(6) and
					 41.50.090. 78-03-023 (Order IV),
					 §
											415-112-610, filed 2/15/78.
					 Formerly WAC 462-32-020.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-112 - Teachers' retirement system › DISABILITY BENEFITS › Section 415-112-620 - When will my disability retirement allowances begin to accrue?

Current through Register Vol. 24-14, July 15, 2024
(1) If you qualify
				for a disability retirement allowance without first qualifying for temporary
				disability benefits, your retirement allowance will start according to the
				provisions governing service retirement in WAC
				415-112-520.
(2) If you qualify for a disability
				retirement allowance after having first qualified for TRS Plan 1 temporary
				disability benefits, your disability retirement allowance will start the first
				of the month following termination of your temporary disability allowance, and
				will otherwise be consistent with WAC
				415-112-520, which governs
				service retirement.
Statutory Authority:
					 RCW
					 41.50.050(5) and
					 chapter
					 41.32 RCW. 05-12-108,
					 §
											415-112-620, filed 5/27/05,
					 effective 6/27/05. Statutory Authority:
					 RCW
					 41.50.050(6) and
					 41.50.090. 78-03-023 (Order IV),
					 §
											415-112-620, filed 2/15/78.
					 Formerly WAC 462-32-050.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-112 - Teachers' retirement system › DISABILITY BENEFITS › Section 415-112-630 - How will returning to work affect my Plan 1 disability retirement benefits?

Current through Register Vol. 24-14, July 15, 2024
The provisions of
				  RCW
				  41.32.570 with regard to service in public
				  education by a retired teacher applies equally to TRS Plan 1 members retired
				  for disability.
Statutory Authority:
					 RCW
					 41.50.050(5) and
					 41.32.570. 05-12-108, §
											415-112-630, filed 5/27/05,
					 effective 6/27/05. Statutory Authority:
					 RCW
					 41.50.050(6) and
					 41.50.090. 78-03-023 (Order IV),
					 §
											415-112-630, filed 2/15/78.
					 Formerly WAC 462-32-060.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-112 - Teachers' retirement system › SURVIVOR BENEFITS › Section 415-112-700 - How is "dependent" defined for determining Plan 1 beneficiary rights?

Current through Register Vol. 24-14, July 15, 2024
(1) For purposes of
				TRS Plan 1 death benefits under
				RCW
				41.32.520, a dependent must be a dependent as
				defined in 26 U.S.C.
				152.
(2) The department must receive proof that
				the beneficiary stands in the necessary relationship to the member, and that
				either:
(a) The member had provided over half
				of the beneficiary's financial support continuously prior to death and at the
				time of the member's death; or
(b)
				The beneficiary otherwise meets the definition of beneficiary set forth in
				26 U.S.C.
				152.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-112 - Teachers' retirement system › SURVIVOR BENEFITS › Section 415-112-705 - How do I designate a beneficiary, and who will receive a distribution if I die before retirement?

Current through Register Vol. 24-14, July 15, 2024
(1) If
				you die before retirement, the following statutes govern any distribution from
				your account:
(a)RCW
				41.32.520 for Plan 1 members;
(b)RCW
				41.32.805 for Plan 2 members;
(c)RCW
				41.32.895 for Plan 3 members' defined
				benefits; and
(d)RCW
				41.34.070 for Plan 3 members' defined
				contributions. See example three.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-112 - Teachers' retirement system › SURVIVOR BENEFITS › Section 415-112-715 - Who gets the balance of my monthly retirement allowance if I die partway through a month?

Current through Register Vol. 24-14, July 15, 2024
Statutory Authority:
					 RCW
					 41.50.050(5). 06-18-006,
					 §
											415-112-715, filed 8/24/06,
					 effective 9/24/06.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-113 - Portability of public employment benefits › Section 415-113-005 - Purpose and scope

Current through Register Vol. 24-14, July 15, 2024
(1)
Purpose.
The rules adopted in this chapter further define and
			 clarify the application of the portability statutes, chapter 41.54 RCW. Chapter
			 41.54 RCW allows:
(a) Service in dual member
			 systems to be combined to determine service retirement eligibility;
			 and
(b) Compensation earned in one
			 dual member system to be used to calculate a retirement allowance in another
			 designated system.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-113 - Portability of public employment benefits › DEFINITIONS › Section 415-113-030 - Definitions for purposes of chapter 415-113 WAC

Current through Register Vol. 24-14, July 15, 2024
(1) All definitions in
				RCW
				41.54.010 and WAC
				415-02-030 apply to terms used in
				this chapter. Other terms relevant to the administration of chapter 41.54 RCW
				are defined in this chapter.
(2)
Average compensation
means the compensation used by a particular
				retirement system to calculate a dual member's service retirement allowance.
				The actual meaning of the term varies depending upon the retirement system.
				With respect to each dual member system, "average compensation" means:
(a)
First class city retirement
				systems:
Final compensation as defined in
				RCW
				41.28.010;
(b)
LEOFF Plan 2:
Final average
				salary as defined in
				RCW
				41.26.030(12)(b);
(c)
PERS:
Average final
				compensation as defined in
				RCW
				41.40.010(17);
(d)
PSERS:
Average final
				compensation as defined in
				RCW
				41.37.010(14);
(e)
SERS:
Average final
				compensation as defined in
				RCW
				41.35.010(14);
(f)
Statewide cities retirement
				systems:
Final compensation as defined in
				RCW
				41.44.030(14).
(g)
TRS:
(i) Plan 1: Average earnable compensation as
				defined in
				RCW
				41.32.497 and
				41.32.498;
(ii) Plans 2 and 3: Average final
				compensation as defined in
				RCW
				41.32.010(30); and
(h)
WSPRS:
Average
				final salary as defined in
				RCW
				43.43.120(15).
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-113 - Portability of public employment benefits › ELIGIBILITY FOR DUAL MEMBER BENEFITS › Section 415-113-041 - Am I a dual member?

Current through Register Vol. 24-14, July 15, 2024
You must meet all of the following criteria to be a dual
				  member:
(1)
You must be a
				participating member of a dual member system.
You must be a current
				member participant in at least one of the systems listed in WAC
				415-113-030 to be a dual member.
				You may have established dual member status if you are or were a member
				participant in one of those systems on or after:
(a) July 1, 1988, for current or former
				members of all plans of PERS, SERS, TRS, SCERS or WSPRS;
(b) July 25, 1993, for current or former
				members of LEOFF Plan 2;
(c)
				January 1, 1994, for current or former members of a first class city retirement
				system; or
(d) July 1, 2006, for
				current or former members of PSERS.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-113 - Portability of public employment benefits › ELIGIBILITY FOR DUAL MEMBER BENEFITS › Section 415-113-042 - What can terminate my status as a dual member?

Current through Register Vol. 24-14, July 15, 2024
(1)
If you terminate your status as a
				participating member, you also terminate your status as a dual member.
If you are no longer a member participant in any dual member system, you are no
				longer a dual member. If you later become a member of a dual member system, you
				again become a dual member.
Example 2:
Upon separation from TRS Plan 2 eligible
								employment, the person in Example 1 (see WAC
								415-113-041 ) is no longer a
								member of TRS Plan 2 nor a dual member.
(2)
If you retire, you are no longer a dual member.
When you retire
				from any or all dual member systems, you are no longer a dual member except for
				the purpose of receiving a deferred retirement allowance under
				RCW
				41.54.030(3) and WAC
				415-113-070.
(3)
If you terminate dual membership,
				you may still be eligible to receive a multiple system benefit if otherwise
				eligible.
The accrual date of your retirement allowance will vary
				depending upon the provisions of the particular system. You can find the
				accrual dates of different dual member systems in the following provisions:
(a)
LEOFF 2:
RCW
				41.26.490;
(b)
PERS 1:
RCW
				41.40.193;
(c)
PERS 2:
RCW
				41.40.680;
(d)
PERS 3:
RCW
				41.40.801;
(e)
PSERS:
RCW
				41.37.240;
(f)
SERS 2:
RCW
				41.35.450;
(g)
SERS 3:
RCW
				41.35.640;
(h)
TRS 1:
WAC
				415-112-520;
(i)
TRS 2:
RCW
				41.32.795;
(j)
TRS 3:
RCW
				41.32.855.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-113 - Portability of public employment benefits › ELIGIBILITY FOR DUAL MEMBER BENEFITS › Section 415-113-045 - Can I reestablish service credit in a prior system?

Current through Register Vol. 24-14, July 15, 2024
(1)
You may reestablish service credit
				terminated by a withdrawal of contributions from a prior system.
If you
				repay contributions you withdrew from a prior dual member system plus interest
				from the date of withdrawal you will recover the service terminated by the
				withdrawal. To qualify, you must repay the contributions plus interest within
				twenty-four consecutive months from the date you became a dual member.
(a) The twenty-four-month restoration period
				continues to run even if you terminate dual member status.
(b) If you terminate your dual member status
				but later become a dual member again, you have twenty-four consecutive months
				from the date you regain dual member status to repay withdrawn contributions.
Example 3:
A person becomes a dual member on January 1, 1994.
								She has until December 31, 1995, to restore any previously withdrawn
								contributions for service credit in a prior system regardless of whether she
								subsequently loses her status as a dual member.
Example 4:
A person becomes a dual member on January 1, 1994,
								separates from membership on January 1, 1995, and then reenters membership on
								January 1, 1996. He has until December 31, 1997, twenty-four consecutive months
								from the date he regained dual member status, to restore withdrawn
								contributions in any prior system.
(c)
				If you have previous service in LEOFF Plan 2 or a first class city system:
(i) If you were a dual member on July 25,
				1993, and you used to be a member of LEOFF Plan 2, you have until July 24,
				1995, to repay your withdrawn contributions.
(ii) If you were a dual member on January 1,
				1994, and you used to be a member of a first class city retirement system, you
				have until December 31, 1995, to repay your withdrawn contributions.
Example 5:
A person is a member participant in PERS Plan 2 and
								has previous service in LEOFF Plan 2. LEOFF Plan 2 was newly admitted to
								participate under the portability provisions of chapter 41.54 RCW on July 25,
								1993. Therefore, the person has until July 24, 1995, to restore her prior LEOFF
								Plan 2 service.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-113 - Portability of public employment benefits › ELIGIBILITY FOR DUAL MEMBER BENEFITS › Section 415-113-055 - Am I eligible for a multiple system benefit?

Current through Register Vol. 24-14, July 15, 2024
To be eligible for a multiple system benefit, you must meet
				  the criteria listed in this section.
(1)
You may retire for service or
				disability.
You may retire with a multiple system benefit if you retire
				from all systems for service. You may also retire with a disability retirement
				from your current system, other than a benefit provided by
				RCW
				41.40.220 or WSPRS, and a service retirement
				from your prior system.
(2)
You must retire from all systems.
You may only retire with a
				multiple system benefit if you retire from all dual member systems that you
				participate in.
(3)
Defined
				terms used.
Definitions for the following terms used in this section may
				be found in the sections listed.
(a)
				"Accumulated contributions" - WAC
				415-02-030.
(b) "Dual member system" - WAC
				415-113-030.
(c) "Multiple system benefit" - WAC
				415-113-030.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-113 - Portability of public employment benefits › ELIGIBILITY FOR DUAL MEMBER BENEFITS › Section 415-113-057 - Am I required to retire with a multiple system benefit?

Current through Register Vol. 24-14, July 15, 2024
You are not required to retire with a multiple system
				  benefit.
You may elect to retire from a system or systems without the
				  benefits or restrictions of chapter 41.54 RCW. If you choose to retire from
				  more than one system without receiving a multiple system benefit, you are not
				  subject to the maximum benefit limitation of
				  RCW
				  41.54.070 and WAC
				  415-113-090(1).
(1)
Waiver of benefits.
If you
				decide not to receive a multiple system benefit, you waive the right to:
(a) Substitute your base salary between
				retirement systems for purposes of calculating a retirement allowance;
				or
(b) Combining your service from
				each system for purposes of determining retirement eligibility.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-113 - Portability of public employment benefits › CALCULATING YOUR DUAL MEMBER BENEFIT › Section 415-113-059 - Can I combine service from different systems to qualify for increased benefits?

Current through Register Vol. 24-14, July 15, 2024
(1)
You may combine service to determine retirement eligibility.
You
				may combine your service in all systems to determine your eligibility for a
				disability or service retirement allowance from your current system, a service
				retirement allowance from your prior system, or an indexed retirement allowance
				from LEOFF Plan 2, PERS Plan 3, SERS Plan 3, or TRS Plan 3.
(2)
You may not combine service for any
				other purpose.
You may not combine your service to qualify for any other
				benefit offered by a particular system. For example:
(a) PERS Plan 1 military service. You may not
				combine service from other systems to qualify for military service credit in
				PERS Plan 1 under
				RCW
				41.40.170.
(b) LEOFF Plan 2 post-separation benefits.
				You may not combine your accrued service from other systems for purposes of
				qualifying for a refund of one hundred fifty percent of the LEOFF Plan 2
				member's accumulated contributions under
				RCW
				41.26.540.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-113 - Portability of public employment benefits › CALCULATING YOUR DUAL MEMBER BENEFIT › Section 415-113-065 - Can I substitute salary from one system to another?

Current through Register Vol. 24-14, July 15, 2024
(1)
You can substitute base salary
				between systems.
(a) If you choose to
				retire with a multiple system benefit, you may substitute your base salary
				under one dual member system for your includable compensation in a second dual
				member system for purposes of computing a retirement allowance from the second
				system.
(b) Your average final
				compensation (AFC) will be calculated by reviewing all base salary from all
				periods of dual member employment and determining your highest consecutive AFC
				period prior to your retirement or death.
(c) Using the substituted salary, the
				department will compute your average compensation under each system's own
				requirements.
Example: Average final compensation calculation.
Sarah became a member of TRS Plan 2 and earned two years of
				  service credit. After a break in employment, Sarah returned to public service
				  in a PERS Plan 2 position and worked two additional years. Sarah then returned
				  to a TRS Plan 2 position until retiring at the age sixty-five. Sarah's career
				  earnings were as follows:
TRS Plan 2
81-82 School Year - $18,000 per year
82-83 School Year - $20,000 per year
PERS Plan 2
2013 Calendar Year - $48,000 per year
2014 Calendar Year - $50,000 per year
TRS Plan 2
14-15 School Year - $60,000 per year
15-16 School Year - $64,000 per year
16-17 School Year - $68,000 per year
As a dual member, Sarah can substitute the PERS salary when
				  calculating the highest sixty months of earnings to be used in the TRS benefit
				  calculation:
$48,000 + $50,000 + $60,000 + $64,000 + $68,000 / 60 months =
				  $4,833 AFC
The same calculation will be used for the PERS average final
				  compensation.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-113 - Portability of public employment benefits › CALCULATING YOUR DUAL MEMBER BENEFIT › Section 415-113-066 - How does service credit from more than one retirement system affect my indexed retirement allowance?

Current through Register Vol. 24-14, July 15, 2024
(1)
May I combine service credit from
				more than one retirement system to receive an indexed retirement
				allowance?
If you are a dual member, you may combine service credit from
				any dual member system to be eligible for an indexed retirement
				allowance.
(2)
How will my
				indexed retirement allowance be calculated?
If there is a period of at
				least one month between your separation from employment in an indexed
				retirement plan and your date of retirement, the department will calculate your
				indexed retirement allowance in the following two ways and use the higher of
				the two results:
(a) Method 1: Use the
				average compensation from the indexed retirement plan. Index the retirement
				allowance (for the indexed retirement plan only) from the date both of the
				following have occurred, to the date of retirement:
(i) Separation from the indexed retirement
				plan; and
(ii) Accrual of twenty
				years of service from one or more of the systems in which service credit was
				earned.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-113 - Portability of public employment benefits › CALCULATING YOUR DUAL MEMBER BENEFIT › Section 415-113-067 - As a dual member in a DRS administered retirement plan and a first class city retirement system can I earn service credit in both plans at the same time?

Current through Register Vol. 24-14, July 15, 2024
(1) You may
				earn service credit in a DRS system and in a first class city (FCC) retirement
				system for the city of Seattle, Spokane, or Tacoma at the same time if:
(a) You work for a DRS employer and an
				employer covered by an FCC retirement system; and
(b) Your employer cannot report service for
				the FCC in the DRS system.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-113 - Portability of public employment benefits › CALCULATING YOUR DUAL MEMBER BENEFIT › Section 415-113-070 - If I retire as a dual member, must I receive benefits from both systems immediately?

Current through Register Vol. 24-14, July 15, 2024
(1) If
				you qualify to retire in one system but not the second system, you may
				nonetheless choose to retire
from both systems
and receive a multiple system benefit.
(2) If you retire with a multiple system
				benefit, before you have become eligible in a second system(s), you must
				either:
(a) Take an actuarial reduction in the
				retirement allowance you receive from the second system(s); or
(b) Defer receipt of your retirement
				allowance in the second system(s) under
				RCW
				41.54.030(3).
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-113 - Portability of public employment benefits › CALCULATING YOUR DUAL MEMBER BENEFIT › Section 415-113-080 - May I receive a retroactive payment from a prior system?

Current through Register Vol. 24-14, July 15, 2024
(1)
Eligibility.
You are eligible to receive a retroactive payment
				from a prior system if:
(a) You retire with a
				multiple system benefit according to WAC
				415-113-055; and
(b) You were eligible to retire from a prior
				system with an unreduced benefit before the date of your multiple system
				retirement.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-113 - Portability of public employment benefits › CALCULATING YOUR DUAL MEMBER BENEFIT › Section 415-113-084

Current through Register Vol. 24-14, July 15, 2024
Statutory Authority:
					 RCW
					 41.50.050(5) and chapter
					 41.54 RCW. 02-18-046, §
											415-113-084, filed 8/28/02,
					 effective 9/30/02. Statutory Authority:
					 RCW
					 41.50.050. 99-22-043, §
											415-113-084, filed 10/29/99,
					 effective 11/29/99; 95-03-001, §
											415-113-084, filed 1/4/95,
					 effective 2/4/95.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-113 - Portability of public employment benefits › CALCULATING YOUR DUAL MEMBER BENEFIT › Section 415-113-090 - What is the maximum retirement benefit that I may receive under chapter 41.54 RCW?

Current through Register Vol. 24-14, July 15, 2024
(1) Your multiple
				system benefit may not exceed the highest maximum benefit which you would be
				permitted to receive under any one of the dual member systems from which you
				are retiring if all of your service had been provided in one system. See
				RCW
				41.54.070.
(2)
The department will compute your
				maximum multiple system benefit in the following order:
(a)
Calculate the maximum benefit you
				could receive under each system.
The department will compute your
				maximum benefit according to the benefit limitation provisions of each system
				as if you had earned your total career service and compensation in that system.
				In computing your maximum benefit under each system, the department will:
(i) Apply the provisions of each system
				governing the calculation of your average compensation in that system;
				and
(ii) Assume you earned all of
				your career service with your last employer for purposes of determining any
				limitations on the inclusion of leave cashouts in your average compensation.
Example 18:
A multiple system retiree retires from TRS Plan 1
								state employment with prior creditable PERS Plan 1 service. His PERS employer
								pays him an accrued sick leave cashout at termination. Because a sick leave
								cashout from a state agency employer is not includable as TRS earnable
								compensation, the department will not include the cashout in the retiree's
								average compensation for purposes of computing either his PERS Plan 1 or TRS
								Plan 1 maximum benefit.
Example 19:
A multiple system retiree retires from PERS Plan 1
								local government employment and receives a sick leave cashout. Because a sick
								leave cashout from a local government employer may be included as earnable
								compensation, the department will include the sick leave cashout to compute the
								retiree's maximum benefits under both PERS Plan 1 and TRS Plan 1.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-113 - Portability of public employment benefits › CALCULATING YOUR DUAL MEMBER BENEFIT › Section 415-113-100 - Am I eligible for a lump sum retirement allowance?

Current through Register Vol. 24-14, July 15, 2024
(1) If you retire with a multiple system
				benefit and one of your retirement allowances is less than fifty dollars per
				month, you may receive a lump sum payment as allowed under
				RCW
				41.54.090.
(2) Unless you are retiring from TRS Plan 1,
				the department will use your standard retirement allowance to determine your
				eligibility for lump sum cashouts under
				RCW
				41.54.090.
(3) If you are retiring from TRS Plan 1, the
				department will use your maximum retirement allowance under TRS Plan 1 to
				determine your eligibility for lump sum cashouts under
				RCW
				41.54.090.
(4)
Defined terms used.
Definitions for the following terms used in this section may be found in the
				sections listed: "Multiple system benefit" - WAC
				415-113-030.
Statutory Authority:
					 RCW
					 41.50.050(5) and chapter
					 41.54 RCW. 02-18-046, §
											415-113-100, filed 8/28/02,
					 effective 9/30/02. Statutory Authority:
					 RCW
					 41.50.050. 99-22-043, §
											415-113-100, filed 10/29/99,
					 effective 11/29/99; 95-03-001, §
											415-113-100, filed 1/4/95,
					 effective 2/4/95.
Washington Administrative Code › Title 415 - Retirement Systems, Department of › Chapter 415-113 - Portability of public employment benefits › CALCULATING YOUR DUAL MEMBER BENEFIT › Section 415-113-200 - SERS and PERS concurrent employment

Current through Register Vol. 24-14, July 15, 2024
For the purposes of this section and pursuant to
				  RCW
				  41.35.005,
				  41.35.010,
				  41.40.010, and
				  41.54.100, "concurrent employment"
				  refers to simultaneous employment in an eligible SERS Plan 2 or Plan 3 position
				  and an eligible PERS Plan 2 or Plan 3 position.
If a member has been concurrently employed at any time, this
				  section governs the calculation of service credit, average final compensation,
				  and retirement benefits attributable to all periods of PERS employment, SERS
				  employment, and concurrent employment.
(1)
Can I participate in SERS and PERS
				at the same time?
Yes, you may participate in SERS and PERS at the same
				time when employed concurrently in a PERS eligible position and a SERS eligible
				position. Your SERS employer will report your SERS eligible service in SERS.
				Your PERS employer will report your PERS eligible service in PERS.
(2)
Will the factors used to calculate
				my defined benefit be different because of concurrent employment in SERS and
				PERS?
No, the department will calculate your service credit and average
				final compensation as if all of your employment was reported in one system.
				These two factors are used to calculate your defined benefit.
(3)
Will the amount of my benefit be
				different because of concurrent employment?
(a) If you are concurrently employed in SERS
				Plan 2 and PERS Plan 2, the amount of your benefit from SERS and PERS combined
				will be the same as if all of your service had been reported and you received a
				benefit in one system, because:
(i) SERS Plan
				2 and PERS Plan 2 both use identical two-percent benefit formulas;
				and
(ii) Your total service credit
				and average final compensation will not be different than if all of your
				service had been reported in one system pursuant to subsection (2) of this
				section.