GENERAL PROVISIONS
WAC Sections
GENERAL RULES AFFECTING MULTIPLE PLANS AND SYSTEMS | ||
| HTMLPDF | 415-02-010 | Identification. |
| HTMLPDF | 415-02-020 | Authority. |
| HTMLPDF | 415-02-030 | Definitions. |
| HTMLPDF | 415-02-050 | State Environmental Policy Act—Interface. |
| HTMLPDF | 415-02-060 | What happens if I do not cash a warrant or check? |
| HTMLPDF | 415-02-075 | Is my retirement account subject to correction after retirement or separation from service? |
| HTMLPDF | 415-02-080 | Identification of members. |
| HTMLPDF | 415-02-100 | Can I have my insurance premiums deducted from my retirement allowance? |
| HTMLPDF | 415-02-110 | Determination of employee status. |
| HTMLPDF | 415-02-115 | How is separation determined for retirement eligibility? |
| HTMLPDF | 415-02-120 | Investigative subpoenas. |
| HTMLPDF | 415-02-130 | Will I receive retirement account information? |
| HTMLPDF | 415-02-140 | What is excess compensation and how is the employer's excess compensation billing calculated? |
| HTMLPDF | 415-02-150 | How is regular interest credited to Plan 1 and Plan 2 individual accounts? |
| HTMLPDF | 415-02-160 | Will postretirement employment performed during a period of emergency affect my retirement benefit? |
| HTMLPDF | 415-02-173 | How is my benefit affected if I return to work and am impacted by more than one annual hourly limit? |
| HTMLPDF | 415-02-175 | May I establish service credit for the time I was on an unpaid authorized leave of absence? |
| HTMLPDF | 415-02-177 | May I purchase additional service credit? |
| HTMLPDF | 415-02-178 | May I purchase an annuity? |
| HTMLPDF | 415-02-180 | Is it possible to receive more than one month of service credit in a single retirement plan for a calendar month? |
| HTMLPDF | 415-02-200 | Can I transfer former LEOFF Plan 1 service? |
| HTMLPDF | 415-02-210 | What is an indexed retirement allowance? |
| HTMLPDF | 415-02-250 | Retiree medical accounts established under Internal Revenue Code (IRC) section 401(h). |
| HTMLPDF | 415-02-260 | What happens to my monthly retirement benefit when I die? |
| HTMLPDF | 415-02-261 | What happens if a beneficiary disclaims a lump sum benefit? |
ACTUARIAL FACTORS AND SCHEDULES | ||
| HTMLPDF | 415-02-300 | How does the department adopt and use actuarial factors? |
| HTMLPDF | 415-02-310 | How does the department use my age in calculating benefits? |
| HTMLPDF | 415-02-320 | Early retirement factors. |
| HTMLPDF | 415-02-325 | 2008 Early retirement factors. |
| HTMLPDF | 415-02-340 | Monthly benefit per $1.00 of accumulation for defined benefit plans. |
| HTMLPDF | 415-02-345 | TRS Plan 1 Option 1 benefit factors. |
| HTMLPDF | 415-02-350 | What are cost-of-living adjustments (COLA) and how are they calculated? |
| HTMLPDF | 415-02-360 | What is the optional cost-of-living adjustment (COLA) for PERS Plan 1 and TRS Plan 1? |
| HTMLPDF | 415-02-370 | Factors for establishing or restoring service credit. |
| HTMLPDF | 415-02-380 | How will my retirement benefit be affected if I choose a survivor option? |
| HTMLPDF | 415-02-385 | Judicial benefit multiplier actuarial factors. |
PROPERTY DIVISION IN DISSOLUTION ORDERS | ||
| HTMLPDF | 415-02-500 | Property division in dissolution orders. |
| HTMLPDF | 415-02-510 | How can a property division dissolution order give my ex-spouse an interest in my Plan 1 or 2 retirement account? |
| HTMLPDF | 415-02-520 | How can my Plan 1 or 2 retirement account be split by a property division dissolution order? |
| HTMLPDF | 415-02-530 | How can a property division dissolution order give my ex-spouse an interest in part of my Plan 3 retirement account? |
| HTMLPDF | 415-02-540 | How can my Plan 3 retirement account be split by a property division dissolution order? |
| HTMLPDF | 415-02-550 | What happens to my defined contributions if I transfer to Plan 3 after the department of retirement systems accepts my property division dissolution order? |
TAXES AND FEES | ||
| HTMLPDF | 415-02-700 | Are fallen heroes' survivor benefits nontaxable? |
| HTMLPDF | 415-02-710 | What is the $150,000 death benefit? |
| HTMLPDF | 415-02-740 | What are the IRS limitations on maximum benefits and maximum contributions? |
| HTMLPDF | 415-02-750 | How does the department comply with Internal Revenue Code distribution rules? |
| HTMLPDF | 415-02-751 | How does the department comply with Internal Revenue Code rollover rules? |
| HTMLPDF | 415-02-752 | How does the department comply with Internal Revenue Code compensation limit rules? |
| HTMLPDF | 415-02-753 | How does the department comply with Internal Revenue Code vesting rules? |
| HTMLPDF | 415-02-754 | How does the department comply with Internal Revenue Code definitely determinable benefit rules? |
| HTMLPDF | 415-02-755 | How does the department comply with Internal Revenue Code USERRA rules? |
| HTMLPDF | 415-02-756 | How does the department comply with Internal Revenue Code exclusive benefit rules? |
DISPOSITION OF SECTIONS FORMERLY CODIFIED IN THIS TITLE
| 415-02-040 | Definition of Plan II. [Statutory Authority: RCW 41.50.050(6) and 41.50.090. WSR 78-03-023 (Order IV), § 415-02-040, filed 2/15/78.] Repealed by WSR 00-10-016, filed 4/21/00, effective 5/22/00. Statutory Authority: RCW 41.50.050. |
| 415-02-070 | Application of particular rules to Plan II members. [Statutory Authority: RCW 41.50.050(6) and 41.50.090. WSR 78-03-023 (Order IV), § 415-02-070, filed 2/15/78.] Repealed by WSR 00-10-016, filed 4/21/00, effective 5/22/00. Statutory Authority: RCW 41.50.050. |
| 415-02-090 | Actuarial tables, schedules, and factors. [Statutory Authority: RCW 41.04.050, 41.26.060, 41.32.150, 41.40.065 and 43.43.200. WSR 88-17-053 (Order 88-14), § 415-02-090, filed 8/17/88; WSR 87-07-013 (Order 87-1), § 415-02-090, filed 3/11/87; WSR 86-13-022 (Order 86-2), § 415-02-090, filed 6/10/86; WSR 86-07-026 (Order 86-1), § 415-02-090, filed 3/13/86; WSR 84-20-043 (Order IV), § 415-02-090, filed 9/27/84.] Repealed by WSR 91-02-019, filed 12/21/90, effective 1/21/91. Statutory Authority: RCW 41.50.050 and 41.26.060. |
| 415-02-099 | Purpose. [Statutory Authority: RCW 41.40.050, 41.26.060, 41.32.150, 41.40.065 and 43.43.200. WSR 87-17-059 (Order DRS 87-06), § 415-02-099, filed 8/19/87.] Repealed by WSR 96-03-100, filed 1/19/96, effective 2/19/96. Statutory Authority: RCW 41.50.050. |
| 415-02-170 | How is my benefit affected if I return to work and am impacted by more than one annual hourly limit? [Statutory Authority: RCW 41.50.050, 2022 c 110, 2023 c 99, and 2023 c 410. WSR 23-24-091, § 415-02-170, filed 12/5/23, effective 12/7/23.] Repealed by WSR 24-10-022, filed 4/22/24, effective 4/23/24. Statutory Authority: RCW 41.50.050, 2022 c 110, 2023 cc 99 and 410. |
| 415-02-390 | Total allocation portfolio (TAP) annuity factors. [Statutory Authority: RCW 41.50.050(5). WSR 10-16-086, § 415-02-390, filed 7/30/10, effective 9/1/10.] Repealed by WSR 13-18-034, filed 8/28/13, effective 10/1/13. Statutory Authority: RCW 41.50.050(5). |
| 415-02-720 | What does the department charge for processing split payments? [Statutory Authority: RCW 41.50.050(5) and 41.50.680. WSR 10-14-072, § 415-02-720, filed 7/1/10, effective 8/1/10. Statutory Authority: RCW 41.50.050(5), 41.50.600, 41.50.680, 26.18.110(4), 26.23.060(9), 74.20A.080(15). WSR 04-04-040, § 415-02-720, filed 1/29/04, effective 3/1/04.] Repealed by WSR 23-01-003, filed 12/7/22, effective 1/7/23. Statutory Authority: RCW 41.50.050. |