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Washington Administrative Code (WAC)

Chapter 02

Wash. Admin. Code ch. 415-02

General Provisions

RETIREMENT SYSTEMS, DEPARTMENT OF

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?415-02-075Is my retirement account subject to correction after retirement or separation from service?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 credited to Plan 1 and Plan 2 individual accounts?415-02-160Will postretirement employment performed during a period of emergency affect my retirement benefit?415-02-173How is my benefit affected if I return to work and am impacted by more than one annual hourly limit?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?415-02-210What is an indexed retirement allowance?415-02-250Retiree medical accounts established under Internal Revenue Code (IRC) section 401(h)415-02-260What happens to my monthly retirement benefit when I die?415-02-261What happens if a beneficiary disclaims a lump sum benefit?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 survivor option?415-02-385Judicial benefit multiplier actuarial factors 415-02-500Property division in dissolution orders1 415-02-510How can a property division dissolution order give my ex-spouse an interest1 in my Plan 1 or 2 retirement account?415-02-520How can my Plan 1 or 2 retirement account be split1 by a property division dissolution order?415-02-530How can a property division dissolution order give my ex-spouse an interest1 in part of my Plan 3 retirement account?415-02-540How can my Plan 3 retirement account be split1 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?415-02-700Are fallen heroes' survivor benefits nontaxable?415-02-710What is the $150,000 death benefit?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?