Last Update: 3/15/18

Chapter 415-02 WAC

GENERAL PROVISIONS

WAC Sections

GENERAL RULES AFFECTING MULTIPLE PLANS AND SYSTEMS
Identification.
Authority.
Definitions.
State Environmental Policy ActInterface.
What happens if I do not cash a warrant or check?
Identification of members.
Can I have my insurance premiums deducted from my retirement allowance?
Determination of employee status.
How is separation determined for retirement eligibility?
Investigative subpoenas.
Will I receive retirement account information?
What is excess compensation and how is the employer's excess compensation billing calculated?
How is regular interest awarded and credited to Plan 1 and Plan 2 accounts?
May I establish service credit for the time I was on an unpaid authorized leave of absence?
May I purchase additional service credit?
May I purchase an annuity?
Is it possible to receive more than one month of service credit in a single retirement plan for a calendar month?
Can I transfer former LEOFF Plan 1 service?
Retiree medical accounts established under Internal Revenue Code (IRC) section 401(h).
ACTUARIAL FACTORS AND SCHEDULES
How does the department adopt and use actuarial factors?
How does the department use my age in calculating benefits?
Early retirement factors.
2008 Early retirement factors.
Monthly benefit per $1.00 of accumulation for defined benefit plans.
TRS Plan 1 Option 1 benefit factors.
What are cost-of-living adjustments (COLA) and how are they calculated?
What is the optional cost-of-living adjustment (COLA) for PERS Plan 1 and TRS Plan 1?
Factors for establishing or restoring service credit.
How will my retirement benefit be affected if I choose a benefit option with a survivor feature?
PROPERTY DIVISION IN DISSOLUTION ORDERS
Property division in dissolution orders.
How can a property division dissolution order give my ex-spouse an interest in my Plan 1 or 2 retirement account?
How can my Plan 1 or 2 retirement account be split by a property division dissolution order?
How can a property division dissolution order give my ex-spouse an interest in part of my Plan 3 retirement account?
How can my Plan 3 retirement account be split by a property division dissolution order?
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
Are fallen heroes' survivor benefits nontaxable?
What is the $150,000 death benefit?
What does the department charge for processing split payments?
What are the IRS limitations on maximum benefits and maximum contributions?
How does the department comply with Internal Revenue Code distribution rules?
How does the department comply with Internal Revenue Code rollover rules?
How does the department comply with Internal Revenue Code compensation limit rules?
How does the department comply with Internal Revenue Code vesting rules?
How does the department comply with Internal Revenue Code definitely determinable benefit rules?
How does the department comply with Internal Revenue Code USERRA rules?
How does the department comply with Internal Revenue Code exclusive benefit rules?
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