Chapter 415-103 WAC
Last Update: 12/8/21WASHINGTON STATE PATROL RETIREMENT SYSTEM (WSPRS)
WAC Sections
| HTMLPDF | 415-103-010 | WSPRS definitions. |
| HTMLPDF | 415-103-100 | Are payments I receive reportable compensation? |
| HTMLPDF | 415-103-215 | What are the WSPRS Plan 1 retirement benefit options? |
| HTMLPDF | 415-103-225 | What are my WSPRS Plan 2 retirement benefit options? |
| HTMLPDF | 415-103-275 | How do I designate a beneficiary, and who will receive a distribution if I die before retirement? |
| HTMLPDF | 415-103-300 | Actuarial factors and schedules. |
PDF415-103-010
WSPRS definitions.
(1) General. The definitions in RCW 43.43.120 and 41.50.010 apply to this chapter. In case of conflict between definitions, RCW 43.43.120 will prevail.
(2) Membership.
(a) WSPRS Plan 1 refers to members of the Washington state patrol retirement system commissioned before January 1, 2003.
(b) WSPRS Plan 2 refers to members of the Washington state patrol retirement system commissioned on or after January 1, 2003.
PDF415-103-100
Are payments I receive reportable compensation?
The following table will help you determine whether certain types of payments are reportable compensation. The department determines reportable compensation based upon the nature of the payment, not the name applied. See "salary" as defined in RCW 43.43.120.
Type of Payment | Commission Date: Prior to 1/1/2003 | Commission Date: On or after 1/1/2003 | |
Overtime related to RCW 47.46.040 or voluntary overtime, earned prior to 7/1/2001 | Yes | N/A | |
Overtime related to RCW 47.46.040 or voluntary overtime, earned on or after 7/1/2001 and before 7/1/2017 | No | No | |
Overtime up to 70 hours per year1 in total related to either RCW 47.46.040 or voluntary overtime, earned on or after 7/1/20172 | Yes | Yes | |
Overtime in excess of 70 hours per year1 in total related to either RCW 47.46.040 or voluntary overtime, earned on or after 7/1/2017 | No | No | |
Fringe benefits including, but not limited to, any type of insurance, or contributions for insurance, such as medical, dental, or life insurance, for members and/or their dependents | No | No | |
Lump sum payments for: | |||
Deferred annual sick leave3 | No | No | |
Unused accumulated annual leave - 240 hour maximum4 | Yes | No | |
Holiday pay - 80 hour maximum | Yes | No | |
1 | "Year" means "state fiscal year," which is the twelve-month period that begins on July 1st and ends on June 30th of the next calendar year. |
2 | The combined total of overtime included in the average final salary, related to either RCW 47.46.040 or voluntary overtime, may not exceed one hundred forty hours for WSPRS Plan 1, or three hundred fifty hours for WSPRS Plan 2. |
3 | See also RCW 41.04.340(4). |
4 |
[Statutory Authority: RCW 41.50.050. WSR 20-14-040, § 415-103-100, filed 6/25/20, effective 7/26/20. Statutory Authority: RCW 41.50.050(5). WSR 17-20-036, § 415-103-100, filed 9/28/17, effective 10/29/17. Statutory Authority: RCW 41.50.050(5) and chapter 43.43 RCW. WSR 02-23-037, § 415-103-100, filed 11/13/02, effective 1/1/03.]
PDF415-103-215
What are the WSPRS Plan 1 retirement benefit options?
This section only applies to members commissioned before January 1, 2003.
(1) When retiring for service, a married member can choose either Option A (historic retirement option) under RCW 43.43.260 and 43.43.270 or Option B under RCW 43.43.278. Both options include a survivor option that entitles the eligible surviving spouse and any eligible children to receive a monthly benefit after the retiree dies.
(2) Option A (historic retirement option and survivor benefit). The department pays the retiree a monthly retirement benefit in accordance with RCW 43.43.260 (Benefits). The department pays survivor benefits in accordance with RCW 43.43.270 (Retirement allowances).
(a) Surviving spouse. When the retiree dies, the department pays the retiree's surviving spouse a monthly retirement benefit equal to the gross monthly benefit then payable to the retiree, or a benefit equal to fifty percent of the average final salary (AFS) used to determine the retiree's benefit, whichever is less.
(b) Surviving children when there is a surviving spouse. If the retiree has a surviving spouse and surviving unmarried children under the age of eighteen years, each child shall be entitled to a benefit equal to five percent of the retiree's average final salary (AFS) at retirement. The combined benefits to the surviving spouse and all children cannot exceed sixty percent of the retiree's AFS.
(3) Option B (actuarially equivalent retirement option and survivor benefit). The department pays the retiree a monthly retirement benefit that is actuarially reduced from the benefit calculated under Option A. The department pays survivor benefits in accordance with RCW 43.43.278 using an actuarial reduction. See WAC 415-02-380 for more information on how your benefit is affected by choosing an optional survivor option.
(a) Surviving spouse. When the retiree dies, the department pays the retiree's surviving spouse a monthly retirement benefit equal to the gross monthly benefit then payable to the retiree.
(b) Surviving children when there is a surviving spouse. If the retiree has a surviving spouse and surviving unmarried children under the age of eighteen years, each surviving unmarried child under the age of eighteen years shall be entitled to a benefit equal to five percent of the retiree's average final salary (AFS) at retirement.
(4) Benefits included in Option A and Option B.
(a) Cost-of-living adjustment. The retiree's annual adjustment every July is based upon the provisions in RCW 43.43.260(5). The annual adjustment applies to the eligible surviving spouse and any eligible children, who receive a monthly benefit after the retiree dies.
(b) Surviving spouse eligibility. To be eligible for a benefit, the surviving spouse of a retiree must either:
(i) Have been married to the retiree prior to his or her retirement and continuously thereafter until the retiree's death; or
(ii) Have been married to the retiree for at least two years prior to the retiree's death.
(c) Remarriage of surviving spouse. If a surviving spouse who is receiving benefits under this subsection marries another member of WSPRS and that retiree dies before the spouse, the spouse will receive only the higher of the two survivors' benefits for which he or she qualifies. The surviving spouse cannot receive more than one survivor benefit at a time under this subsection.
(d) Surviving children when there is no surviving spouse. If there is no surviving spouse or the surviving spouse dies, the unmarried child or children under the age of eighteen years shall be entitled to a benefit equal to thirty percent of the retiree's AFS for one child and an additional ten percent of AFS for each additional child. The combined benefits to the surviving children cannot exceed sixty percent of the retiree's AFS. Benefit payments under this subsection will be divided equally among the children.
(e) End of benefits. All benefits end when the surviving spouse dies or the youngest unmarried child reaches age eighteen, whichever occurs last.
(f) Distribution of remaining contributions. Any remaining balance of the retiree's accumulated contributions will be paid to:
(i) The person(s), trust, organization, or retiree's estate specified by the retiree on the appropriate department designated form, duly executed and properly on file with the department on or before the retiree's death; or
(ii) To the retiree's legal representative, if no person or entity designated in (f)(i) of this subsection is living or in existence at the time of the retiree's death.
(5) Pop-up provision.
(a) This subsection only applies to members retiring on or after July 1, 2000, who select Option B.
(b) If the retiree and spouse divorce, or if the spouse dies before the retiree, the retiree may request to have their benefit increased as described in WAC 415-02-380 (6)(a)(i).
[Statutory Authority: RCW 41.50.050. WSR 20-06-040, § 415-103-215, filed 2/27/20, effective 3/29/20. Statutory Authority: RCW 41.50.050(5). WSR 13-18-034, § 415-103-215, filed 8/28/13, effective 10/1/13; WSR 10-16-086, § 415-103-215, filed 7/30/10, effective 9/1/10. Statutory Authority: RCW 41.50.050(5), 43.43.260, [43.43.]270, [43.43.]278, [43.43.]280(1). WSR 02-23-037, § 415-103-215, filed 11/13/02, effective 1/1/03. Statutory Authority: RCW 41.50.050(5), 43.43.142, 43.43.278, 43.43.280. WSR 01-13-010, § 415-103-215, filed 6/8/01, effective 7/9/01. Statutory Authority: RCW 43.43.278 and 41.50.050. WSR 00-11-103, § 415-103-215, filed 5/18/00, effective 6/18/00.]
PDF415-103-225
What are my WSPRS Plan 2 retirement benefit options?
This section applies to WSPRS Plan 2 members. Upon retirement for service under RCW 43.43.250, you must choose to have your monthly 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) through (d) of this section include a survivor option. The person you name at the time of retirement to receive a monthly benefit after your death is referred to as your "survivor beneficiary." Upon your death your survivor beneficiary will be entitled to receive a monthly benefit for the duration of his or her life. Your monthly retirement benefit will be actuarially reduced to offset the cost of the survivor option. See WAC 415-02-380 for more information on how your monthly benefit is affected by choosing a survivor option.
(2) What are my benefit options?
(a) Option one: Standard benefit (nonsurvivor option). The department will pay you a monthly retirement benefit throughout your life. Your monthly benefit will cease upon your death.
(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. 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 percent) of your gross monthly benefit.
(3) Do I need my spouse's consent on the option I choose? The option you select will determine whether spousal consent is required.
(a) If you are married and select a nonsurvivor benefit option, you must submit your spouse's consent, verified by notarization or other means acceptable to the department. If you do not provide verified spousal consent, the department will pay you a monthly retirement benefit based on option three (joint and 50 percent benefit) with your spouse as the survivor beneficiary as required by RCW 43.43.271(2).
(b) If you are married and select a survivor benefit option for your spouse, spousal consent is not required. The department will pay you a monthly benefit based on the option you selected.
(c) If you are married and select a survivor benefit option for someone other than your spouse, verified spousal consent is required. If you do not provide spousal consent, verified by notarization or other means acceptable to the department, the department will pay you a monthly retirement benefit based on option three (joint and 50 percent benefit) with your spouse as the survivor beneficiary as required by RCW 43.43.271(2).
(d) If your survivor beneficiary has been designated by a dissolution order according to subsection (4) of this section, which was filed with the department at least 30 days before your retirement date, spousal consent is not required.
(4) Can a dissolution order require that a former spouse be designated as a survivor beneficiary? Yes. A dissolution order may require that a former spouse be designated as a survivor beneficiary. The department is required to pay survivor benefits to a former spouse pursuant to a dissolution order that complies with RCW 41.50.790.
(5) What happens if I choose a benefit with a survivor option and my survivor beneficiary dies before I do? If your survivor beneficiary dies before you do, you may request to have your benefit increased as described in WAC 415-02-380.
(6) May I change my benefit option after retirement? Your choice of a benefit option is irrevocable with the following four exceptions:
(a) Return to membership. If you retire and then return to membership, you may choose a different retirement option upon your subsequent retirement.
(b) Postretirement marriage option. If you select the standard benefit option at the time of retirement and marry after retirement, you may select a benefit option with a survivor option and name your current spouse as survivor, provided that:
(i) Your benefit is not subject to a property division obligation pursuant to a dissolution order. See WAC 415-02-500;
(ii) The selection is made during a one-year window, on or after the date of the first anniversary and before the second anniversary of your postretirement marriage;
(iii) You provide a copy of your certified marriage certificate to the department; and
(iv) You provide proof of your current spouse's birth date.
(c) Removal of a nonspouse survivor option. If you select a benefit option with a survivor option and name a nonspouse as survivor beneficiary at the time of retirement, you may remove that survivor beneficiary designation and have your benefit adjusted to a standard benefit. You may exercise this option one time only.
(d) One-time change of survivor. You may change your benefit option and/or designated survivor one time within 90 days from the date your first benefit payment is issued. Your change request must be in writing, and must comply with other requirements as described in this section. Your new benefit amount will be effective the first of the month following the receipt of your request by the department.
(7) Who will receive the balance of my accumulated contributions, if any, after my death?
(a) If you do not have a survivor beneficiary at the time of your death, and you die before the total of the retirement benefit paid equals the amount of your accumulated contributions at the time of retirement, the balance will be paid:
(i) To the person or entity (i.e., trust, organization, or estate) you have nominated by written designation, executed and filed with the department.
(ii) If you have not designated a beneficiary, or if your designated beneficiary is no longer living or in existence, then to your surviving spouse.
(iii) If not paid according to (a)(i) or (ii) of this subsection, then to your estate.
(b) If you have a survivor beneficiary at the time of your death, and your survivor beneficiary dies before the total of the retirement benefit paid equals the amount of your accumulated contributions at the time of retirement, the balance will be paid:
(i) To the person or entity (i.e., trust, organization, or estate) your survivor beneficiary has nominated by written designation, executed and filed with the department.
(ii) If your survivor beneficiary has not designated a beneficiary, or if the designated beneficiary is no longer living or in existence, then to your survivor beneficiary's spouse.
(iii) If not paid according to (b)(i) or (ii) of this subsection, then to your survivor beneficiary's estate.
(8) For more information, see RCW 43.43.271.
[Statutory Authority: RCW 41.50.050. WSR 22-01-061, § 415-103-225, filed 12/8/21, effective 1/8/22; WSR 20-13-065, § 415-103-225, filed 6/15/20, effective 7/16/20; WSR 20-06-040, § 415-103-225, filed 2/27/20, effective 3/29/20. Statutory Authority: RCW 41.50.050(5). WSR 13-18-034, § 415-103-225, filed 8/28/13, effective 10/1/13. Statutory Authority: RCW 41.50.050(5), 43.43.271. WSR 05-23-062, § 415-103-225, filed 11/14/05, effective 12/15/05. Statutory Authority: RCW 41.50.050(5), 43.43.260, [43.43.]271, [43.43.]280(1), [43.43.]295. WSR 02-23-037, § 415-103-225, filed 11/13/02, effective 1/1/03.]
PDF415-103-275
How do I designate a beneficiary, and who will receive a distribution if I die before retirement?
This section applies to members commissioned on or after January 1, 2003.
(1) You may designate or change a beneficiary by submitting a Beneficiary Designation form to the department. Your designation will become effective upon the department’s receipt of the form, only if it is completed properly and signed by you and a witness.
(2) You may name one or more of the following as a beneficiary or beneficiaries:
(a) An organization or person, including unborn or later adopted children. However, unborn or later adopted children must be specifically designated as beneficiaries on the form. You must indicate the date of birth for any living person you name as a beneficiary.
(b) Your estate.
(c) An existing trust, or a trust to be established at a later date or under your last will. If you designate a trust that is not in existence at the time of your death, or is not created under your last will, the designation will be invalid. Before making distribution to any trust, the department must receive:
(i) A copy of the entire trust document;
(ii) The name, address, telephone number of the current trustee; and
(iii) The tax identification number.
(3) You may name contingent beneficiaries in addition to primary beneficiaries.
(4) You may change your beneficiary designation at any time.
(5) A change in marital status may invalidate your prior designation.
(6) Your named beneficiary may not necessarily receive a distribution if you die prior to retirement. (See example three.) Distribution is governed by RCW 43.43.295.
(7) If your surviving spouse is eligible to receive a benefit under RCW 43.43.295(2), but your spouse dies before requesting a distribution, your minor children and your spouse's minor children may elect to receive either:
(a) Your accumulated contributions; or
(b) A monthly benefit, share and share alike, until each child reaches the age of majority. See example four.
example one.
Facts
John, a member, completes a Beneficiary Designation form. In the place on the form reserved for persons, he names his daughter Ann. He checks the box to indicate that Ann is a primary beneficiary.
In the place on the form reserved for trust/organizational beneficiaries, he lists the "Barbara Trust." His daughter Barbara is the trust beneficiary. He checks the box to indicate that the trust is a primary beneficiary.
Result
At John's death, Ann and the Barbara Trust are the primary beneficiaries. The department will require the name of the trustee, the tax identification number, a copy of the entire trust and other information specified in this rule before distribution to the trust. Distribution is governed by RCW 43.43.295.
example two.
Facts
John, a member, completes a Beneficiary Designation form. In the place on the form reserved for persons, he names his daughter Ann. He checks the box to indicate that Ann is a primary beneficiary.
In the place on the form reserved for trust/organizational beneficiaries, he lists his daughter Barbara personally; i.e., no trust name is provided. John checks the corresponding box to indicate a primary beneficiary designation. At John's death, the department learns that John has created no trusts.
Result
Because John has created no trust, the designation of the Barbara Trust is void. Barbara, personally, will not be a beneficiary.
example three.
Facts
When she became a WSPRS member, Joan named her mother as her beneficiary. Joan later married, but did not file a new beneficiary form before she died with eleven years of service.
Result
Unless required to do otherwise by court order, the department will comply with RCW 43.43.295(2) and pay Joan's surviving spouse either a retirement allowance or lump sum. In this case, Joan's mother will not receive a distribution.
example four.
Facts
John is a member with eleven years of service. He and his wife Mary have a total of three minor children. They have one child together, and each has one child from a previous marriage.
John and Mary were in a skydiving accident. John died instantly making Mary eligible for a benefit under RCW 43.43.295(2). However, Mary died the following week before requesting a distribution from the department.
Result
Since Mary died before requesting a distribution of John's account, John and Mary's three minor children are eligible and opt to receive a monthly benefit, share and share alike, until each child reaches the age of majority.
[Statutory Authority: RCW 41.50.050(5). WSR 05-12-041, § 415-103-275, filed 5/25/05, effective 6/25/05.]
PDF415-103-300
Actuarial factors and schedules.
See chapter 415-02 WAC starting with WAC 415-02-300 for information on how the department uses factors and schedules to calculate optional retirement allowances of members of the Washington state patrol retirement system Plan 2.