Chapter 415-02 WAC

Last Update: 6/29/18

GENERAL PROVISIONS

WAC Sections

GENERAL RULES AFFECTING MULTIPLE PLANS AND SYSTEMS
415-02-010Identification.
415-02-020Authority.
415-02-030Definitions.
415-02-050State Environmental Policy Act—Interface.
415-02-060What happens if I do not cash a warrant or check?
415-02-080Identification of members.
415-02-100Can I have my insurance premiums deducted from my retirement allowance?
415-02-110Determination of employee status.
415-02-115How is separation determined for retirement eligibility?
415-02-120Investigative subpoenas.
415-02-130Will I receive retirement account information?
415-02-140What is excess compensation and how is the employer's excess compensation billing calculated?
415-02-150How is regular interest awarded and credited to Plan 1 and Plan 2 accounts?
415-02-175May I establish service credit for the time I was on an unpaid authorized leave of absence?
415-02-177May I purchase additional service credit?
415-02-178May I purchase an annuity?
415-02-180Is it possible to receive more than one month of service credit in a single retirement plan for a calendar month?
415-02-200Can I transfer former LEOFF Plan 1 service?
415-02-250Retiree medical accounts established under Internal Revenue Code (IRC) section 401(h).
ACTUARIAL FACTORS AND SCHEDULES
415-02-300How does the department adopt and use actuarial factors?
415-02-310How does the department use my age in calculating benefits?
415-02-320Early retirement factors.
415-02-3252008 Early retirement factors.
415-02-340Monthly benefit per $1.00 of accumulation for defined benefit plans.
415-02-345TRS Plan 1 Option 1 benefit factors.
415-02-350What are cost-of-living adjustments (COLA) and how are they calculated?
415-02-360What is the optional cost-of-living adjustment (COLA) for PERS Plan 1 and TRS Plan 1?
415-02-370Factors for establishing or restoring service credit.
415-02-380How will my retirement benefit be affected if I choose a benefit option with a survivor feature?
PROPERTY DIVISION IN DISSOLUTION ORDERS
415-02-500Property division in dissolution orders.
415-02-510How can a property division dissolution order give my ex-spouse an interest in my Plan 1 or 2 retirement account?
415-02-520How can my Plan 1 or 2 retirement account be split by a property division dissolution order?
415-02-530How can a property division dissolution order give my ex-spouse an interest in part of my Plan 3 retirement account?
415-02-540How can my Plan 3 retirement account be split by a property division dissolution order?
415-02-550What 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
415-02-700Are fallen heroes' survivor benefits nontaxable?
415-02-710What is the $150,000 death benefit?
415-02-720What does the department charge for processing split payments?
415-02-740What are the IRS limitations on maximum benefits and maximum contributions?
415-02-750How does the department comply with Internal Revenue Code distribution rules?
415-02-751How does the department comply with Internal Revenue Code rollover rules?
415-02-752How does the department comply with Internal Revenue Code compensation limit rules?
415-02-753How does the department comply with Internal Revenue Code vesting rules?
415-02-754How does the department comply with Internal Revenue Code definitely determinable benefit rules?
415-02-755How does the department comply with Internal Revenue Code USERRA rules?
415-02-756How does the department comply with Internal Revenue Code exclusive benefit rules?
DISPOSITION OF SECTIONS FORMERLY CODIFIED IN THIS TITLE
415-02-040Definition 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.
415-02-070Application 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.
415-02-090Actuarial 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.
415-02-099Purpose. [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.
415-02-390Total 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).
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