PERMANENT RULES
RETIREMENT SYSTEMS
Effective Date of Rule: Thirty-one days after filing.
Purpose: The purpose of this rule-making order is to adopt changes to WAC 415-104-225 Am I a LEOFF member? and 415-104-475 How does a fire fighter who provides emergency medical services transfer PERS service credit to LEOFF Plan 2?, to implement recent legislation. SHB 1936 (2005) added "emergency medical technician" to the definition of "fire fighter" for the law enforcement officers' and fire fighters' retirement system. HB 1680 (2007) related to the transfer of service credit of EMTs who are currently LEOFF Plan 2 members but have previous service as EMTs in the public employees' retirement system (PERS). HB 1680 allowed for the automatic transfer of service credit for LEOFF Plan 2 EMTs who die or retire for disability prior to completing the transfer requirements.
Citation of Existing Rules Affected by this Order: Amending WAC 415-104-225 and 415-104-475.
Statutory Authority for Adoption: RCW 41.50.050(5).
Other Authority: For WAC 415-104-225 is RCW 41.26.030; and for WAC 415-104-475 is RCW 41.26.547.
Adopted under notice filed as WSR 09-01-149 on December 22, 2008.
Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 2, Repealed 0.
Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.
Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 0, Repealed 0.
Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 2, Repealed 0.
Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 2, Repealed 0.
Date Adopted: February 6, 2009.
Sandra J. Matheson
Director
OTS-2091.2
AMENDATORY SECTION(Amending WSR 02-18-046, filed 8/28/02,
effective 9/30/02)
WAC 415-104-225
Am I a LEOFF member?
If you are
employed by an employer as a full-time, fully compensated law
enforcement officer or fire fighter, you are required to be a
LEOFF member.
(1) Law enforcement officers.
(a) You are a law enforcement officer only if you are commissioned and employed on a full-time, fully compensated basis as a:
(i) City police officer;
(ii) Town marshal or deputy marshal;
(iii) County sheriff;
(iv) Deputy sheriff, if you passed a civil service exam for deputy sheriff and you possess all of the powers, and may perform any of the duties, prescribed by law to be performed by the sheriff;
(b) Effective January 1, 1994, "law enforcement officer" also includes commissioned persons employed on a full-time, fully compensated basis as a:
(i) General authority Washington peace officer under RCW 10.93.020(3);
(ii) Port district general authority law enforcement officer and you are commissioned and employed by a port district general authority law enforcement agency;
(iii) State university or college general authority law enforcement officer; or
(c) Effective January 1, 1993, "law enforcement officer" also includes commissioned persons employed on a full-time, fully compensated basis as a public safety officer or director of public safety of a city or town if, at the time you first became employed in this position, the population of the city or town did not exceed ten thousand. See RCW 41.26.030(3).
(d) If you meet the requirements of (a), (b) or (c) of this subsection, you qualify as a law enforcement officer regardless of your rank or status as a probationary or permanent employee.
(e) You are not a law enforcement officer if you are employed in either:
(i) A position that is clerical or secretarial in nature and you are not commissioned; or
(ii) A corrections officer position and the only training required by the Washington criminal justice training commission for your position is basic corrections training under WAC 139-10-210.
(2) Fire fighters.
(a) You are a fire fighter if you are employed in a uniformed fire fighter position by an employer on a full-time, fully compensated basis, and as a consequence of your employment, you have the legal authority and responsibility to direct or perform fire protection activities that are required for and directly concerned with preventing, controlling and extinguishing fires.
(((a))) (i) "Fire protection activities" may include
incidental functions such as housekeeping, equipment
maintenance, grounds maintenance, fire safety inspections,
lecturing, performing community fire drills and inspecting
homes and schools for fire hazards. These activities qualify
as fire protection activities only if the primary duty of your
position is preventing, controlling and extinguishing fires.
(((b))) (ii) You are a fire fighter if you qualify as
supervisory fire fighter personnel.
(((c))) (iii) If your employer requires fire fighters to
pass a civil service examination, you must be actively
employed in a position that requires passing such an
examination in order to qualify as a fire fighter unless you
qualify as supervisory fire fighter personnel.
(((d))) (iv) You are a fire fighter if you meet the
requirements of this section regardless of your rank or status
as a probationary or permanent employee or your particular
specialty or job title.
(((e))) (v) You do not qualify for membership as a fire
fighter if you are a volunteer fire fighter or resident
volunteer fire fighter.
(b) You are a fire fighter if you are employed on a full-time, fully compensated basis by an employer as an emergency medical technician (EMT). To be an "emergency medical technician" you must:
(i) Be certified by the department of health to perform emergency medical services at the level of care of an EMT; and
(ii) Complete the requirements of your employer, if any, to perform the job duties of an EMT.
(3) Defined terms used. Definitions for the following terms used in this section may be found in the sections listed.
(a) "Commissioned" - WAC 415-104-011.
(b) "Director of public safety" - WAC 415-104-011.
(c) "Employer" - RCW 41.26.030.
(d) "Fire fighter" - RCW 41.26.030.
(e) "Full time" - WAC 415-104-011.
(f) "Fully compensated" - WAC 415-104-011.
(g) "Law enforcement officer" - RCW 41.26.030.
(h) "Member" - RCW 41.26.030.
(i) "Public safety officer" - WAC 415-104-011.
(j) "Uniformed fire fighter position" - WAC 415-104-011.
[Statutory Authority: RCW 41.50.050(5) and chapter 41.26 RCW. 02-18-046, § 415-104-225, filed 8/28/02, effective 9/30/02. Statutory Authority: RCW 41.50.050. 96-01-045, § 415-104-225, filed 12/14/95, effective 1/14/96; 95-16-053, § 415-104-225, filed 7/25/95, effective 8/25/95.]
(a) ((Are currently employed in a law enforcement
officers' and fire fighters' (LEOFF) Plan 2 covered position
working for a fire department;
(b) Were formerly employed in a position providing emergency medical services and the position was covered under PERS Plan 1 or 2; and
(c) Worked for an employer that relocated your position to a fire department.)) A member of PERS Plan 1 or Plan 2 eligible for membership in LEOFF Plan 2 as an EMT under RCW 41.26.030;
(b) Currently a LEOFF Plan 2 member who chose LEOFF membership after separating from service as an EMT in a PERS Plan 1 or Plan 2 eligible position; or
(c) Currently a LEOFF Plan 2 member and were formerly employed providing emergency medical services in a PERS Plan 1 or Plan 2 eligible position which was relocated by your employer to a fire department.
(2) How do I know if my job providing emergency medical services was "relocated" to a fire department? To be considered "relocated":
(a) The duties of the position must have required providing emergency medical services and the position must have been covered under PERS Plan 1 or Plan 2;
(b) The employer must have been a city, town, county, or district that transferred the position to a fire department; and
(c) The fire department must have ((covered)) determined
the transferred position ((under)) was eligible for LEOFF Plan
2.
(3) ((I worked as an emergency medical
technician/paramedic (EMT) and I am now enrolled in LEOFF Plan
2. Can I transfer my EMT service into LEOFF Plan 2? Yes. You may transfer your EMT service into LEOFF Plan 2 if:
(a) You provided emergency medical services as an EMT; and
(b) You are in a LEOFF Plan 2 position with the fire department as a result of your employer relocating your position as described in subsection (2) of this section.
(4))) Who determines whether or not my job providing
emergency medical services was "relocated" to a fire
department? ((The department of retirement systems
())DRS(())) will determine whether or not your job was
relocated based on the criteria described in subsection (2) of
this section. To do so, DRS will contact your former employer
((that covered your job providing emergency medical services
under)) where you provided emergency medical services in a
PERS eligible position and verify:
(a) That your position was relocated to a fire department; and
(b) The number of months you worked in that position.
(((5))) (4) I formerly worked as an EMT for a PERS
employer that relocated ((my)) the job to a fire department. I was not working in the job at the time it was relocated((,
but am now working for the fire department in the same job)).
I am now in a LEOFF Plan 2 eligible position. Can I transfer
my PERS Plan 1 or Plan 2 EMT service to LEOFF Plan 2? Yes((. Even though)), whether or not you were ((not)) working in the
job at the time it was relocated, you can transfer your PERS
Plan 1 or Plan 2 EMT service as long as you are employed
((with the fire department covered under)) as a fire fighter
in a LEOFF Plan 2 eligible position at the time you request
the transfer.
(((6) Can I transfer PERS EMT service into LEOFF Plan 2
if I worked for an employer that did not "relocate" the
position to a fire department? No. To transfer PERS EMT
service to LEOFF Plan 2, you must have worked in a position
that was relocated as described in subsections (1) and (2) of
this section.
(7))) (5) What do I need to do if I have PERS Plan 1 or Plan 2 EMT service that can be transferred to LEOFF Plan 2? If you have PERS Plan 1 or Plan 2 EMT service that you want to transfer to LEOFF Plan 2, then you must do the following:
(a) Contact the LEOFF unit at DRS. Once DRS verifies you
meet the criteria to transfer as described in subsection((s))
(1) ((and (2))) of this section, DRS will provide you an EMT
Transfer Packet that includes an "EMT transfer cost estimate
((and benefit comparison." DRS will also provide you))" and an
"EMT Request for Transfer" form.((")) You may also request a
benefit comparison. You must complete, sign, and return the
form to the LEOFF unit to choose to transfer the service
credit.
(b) You must pay the difference in the member contribution rates between the PERS rate and the LEOFF rate, plus interest, for each month of EMT service that you transfer. This bill must be paid in full within five years of your election to transfer your EMT service.
(((8) How is the interest calculated? Interest is
calculated at eight percent annually, compounded monthly, and
is based on the difference between the required PERS
contribution amount and the required LEOFF Plan 2 contribution
amount for each month you transfer. DRS calculates the
interest for the rate difference for each month being
transferred, beginning with the oldest month, then totals each
month's interest calculation for the "interest" portion of the
bill.
Example: DRS creates a bill in October 2003 to transfer the months of June and July 2002. The member contribution rate difference for each month is $35.00. The interest for June would be $4.18, and for July $3.92. The total interest charge for these two months is $8.10; the total bill is $78.10 ($35.00 x 2 + $8.10). The interest calculated for June 2002 is more because it includes one more month of interest than the month of July 2002. The chart below shows how the interest is calculated:
| (( |
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(9) Do I have to pay the bill in a lump sum? No. You
may make installment payments. Interest will be recalculated
each month against the unpaid balance.
(10) What is the time frame for transferring? You must make the decision to transfer no later than June 30, 2008. You must complete the transfer by June 30, 2013.
(11))) (6) Do I have to pay the bill in a lump sum? No, you do not have to pay the bill in a lump sum, you may make installment payments. Interest on the unpaid balance will accrue monthly, at a rate of eight percent annually.
(7) Is there a deadline for requesting to transfer? Yes, you must submit a completed "EMT Request to Transfer" form to the department no later than June 30, 2013.
(8) When will the EMT service be transferred into my LEOFF Plan 2 account? The EMT service will be transferred after:
(a) The bill is paid in full((;)) and
(((b))) five years have passed after DRS receives your
request to transfer; or
(b) You meet one of the conditions described in subsection (15) of this section.
(((12))) (9) What if I ((decide)) choose not to transfer
my PERS EMT service into LEOFF Plan 2? ((Your EMT service
will remain in PERS and)) If you do not choose to transfer
your PERS Plan 1 or Plan 2 EMT service, it will remain in
PERS. You may either withdraw it or begin receiving a PERS
retirement benefit when you are eligible. If you do not
withdraw or retire from PERS, you will be a dual member of
PERS and LEOFF Plan 2 under the provisions of chapter 41.54 RCW.
(((13))) (10) Can I retire before the transfer of my PERS
EMT service is completed? Yes((.
(a))), you may retire from LEOFF Plan 2 once you are eligible, but your retirement benefit will be calculated using only your LEOFF Plan 2 service.
(((b) After)) Once the conditions described in subsection
(((11))) (8) of this section have been met, the PERS Plan 1 or
Plan 2 EMT service will be transferred into your LEOFF Plan 2
account and your retirement benefit will be recalculated and
increased to include the transferred service. The increase
will be prospective only from the day following the five-year
waiting period.
For example, if you requested the transfer on September
15, ((2003)) 2006, made the required payment, and you retired
on August 1, 2007, your retirement benefit would be increased
on September 16, ((2008)) 2011.
(((14))) (11) What if I request to transfer my PERS Plan
1 or Plan 2 EMT service but change my mind before the transfer
is completed? If you decide ((to)) not to transfer your PERS
Plan 1 or Plan 2 EMT service into LEOFF Plan 2, you must
notify the LEOFF unit at DRS within five years from the date
you requested the transfer. LEOFF staff will cancel your
request and refund any money you have paid on the transfer
bill.
(((15))) (12) Can I transfer non-EMT PERS service into
LEOFF Plan 2? No, you may not transfer non-EMT PERS service
into LEOFF Plan 2. Only the PERS Plan 1 or Plan 2 service
credit you earned working as an EMT ((for an employer that
relocated your EMT position to a fire department)) can be
transferred into LEOFF Plan 2.
(((16))) (13) Can I transfer my PERS Plan 1 or Plan 2 EMT
service into LEOFF Plan 2 and withdraw my non-EMT PERS
service? Yes, you may transfer your PERS Plan 1 or Plan 2 EMT
service into LEOFF Plan 2 and withdraw your non-EMT PERS
service. You can withdraw your non-EMT PERS service as soon
as the PERS EMT service is fully transferred to LEOFF Plan 2. To be fully transferred, the conditions described in
subsection (((11))) (8) of this section must be met.
(((17))) (14) Can I transfer my PERS EMT service into
LEOFF Plan 1? No, you may not transfer your PERS EMT service
into LEOFF Plan 1. If you reentered LEOFF Plan 1 membership
after your position was relocated to a fire department, you
may choose to remain in PERS or return to LEOFF Plan 1
membership, but you may not transfer the PERS EMT service into
LEOFF Plan 1.
(((18))) (15) What happens if I die or retire for
disability before the PERS EMT service is transferred into my
LEOFF Plan 2 account?
(((a) If your bill is not paid in full at the time of
your death, the transfer will be canceled and any payments
made will be refunded to your designated beneficiary.
(b) If the bill is paid in full at the time of your death, but the five-year waiting period has not expired, then the following rules will apply.
(i) If you die with less than ten years of service, or you have at least ten years of service but you don't have an eligible surviving spouse or minor children, the contributions in your LEOFF 2 account, including any payments made on the EMT optional service bill, will be refunded to your designated beneficiary.
(ii) If you die with at least ten years of service and have an eligible surviving spouse or minor children and if your spouse or children choose a monthly benefit payment instead of a lump sum payment, the monthly benefit will be increased the day following the end of the five-year waiting period.
(iii) If you die after retirement and chose a survivor option, your survivor's benefit will be increased the first day following the expiration of the five-year waiting period.
(19))) If you elect to transfer your PERS Plan 1 or Plan 2 EMT service to LEOFF Plan 2 but die or retire for disability before the transfer is complete, then one of the following will occur:
(a) If your EMT bill is paid in full but the five-year waiting period has not expired, and you are approved for disability or you die, then DRS will transfer your applicable service credit, accumulated contributions, and interest to your LEOFF Plan 2 account immediately. The transferred service credit, accumulated contributions, and interest will be used to calculate your benefit or, in the case of your death, the benefit your spouse or minor children will receive.
(b) If your EMT bill is not paid in full and you retire for disability, DRS will transfer your applicable service credit, accumulated contributions, and interest into your LEOFF Plan 2 account and use them to calculate your benefit. You will then have the following options:
(i) Pay the bill in full;
(ii) Choose to have your monthly benefit actuarially reduced to reflect the unpaid amount of the bill; or
(iii) Continue to make payments against the remaining amount of the bill. You must pay the bill in full no later than five years from your original election date.
(c) If the EMT bill is not paid in full and you die, DRS will transfer your applicable service credit, accumulated contributions, and interest into your LEOFF Plan 2 account and use them to calculate the benefit for your spouse or minor children. Your spouse or minor children will have the following options:
(i) Pay the bill in full;
(ii) Choose to have their monthly benefit actuarially reduced to reflect the unpaid amount of the bill; or
(iii) Continue to make payments against the remaining amount of the bill. Your spouse or minor children must pay the bill in full no later than five years from your original election date.
Note: If the EMT bill is not paid in full within the five-year period, the monthly benefit will be actuarially reduced to reflect the unpaid amount of the bill.
(16) Terms used:
(a) DRS - Department of retirement systems.
(b) EMT - Emergency medical technician or paramedic who
provides emergency ((medial)) medical services ((and is
covered under LEOFF Plan 2 working for a fire department)).
(c) LEOFF - Law enforcement officers' and fire fighters' retirement system.
(d) PERS - Public employees' retirement system.
[Statutory Authority: RCW 41.50.050(5), 41.26.547. 04-04-039, § 415-104-475, filed 1/29/04, effective 3/1/04.]