WAC 415-501-510 and Section 457 of the Internal Revenue Code authorize distributions from the deferred compensation plan due to an unforeseeable emergency. If your application for a pay out is denied, you are entitled to have that decision reviewed.
- (1) Filing deadline. You must apply for review in writing within sixty days of the date you receive the denial.
- (2) Contents of review application. Your application must contain the items listed in WAC 415-08-023.
(3) Type of proceeding. Within twenty days of receipt of your application, the department will notify you in writing that it will conduct either:
- (a) A brief adjudicative proceeding under RCW 34.05.482 through 34.05.494; or
- (b) A full adjudicative proceeding under this chapter.
(4) Brief adjudicative proceeding.
(a) The director's designee will serve as presiding officer. The presiding officer will:
- (i) Review the agency's view of the matter, as expressed in the documentation denying your request for a withdrawal;
- (ii) Review the materials you have previously submitted, as well as any additional material you wish to submit;
- (iii) Give each party an opportunity to be informed of the other's view of the matter;
- (iv) Make a decision on the request; and
- (v) Within ten days, give the parties a brief written statement of the reasons for the decision and information about any internal review available.
- (b) If the presiding officer makes an unfavorable determination in your case, you may request an administrative review provided you do so within twenty-one days after you are served with the presiding officer's written determination. If you seek administrative review, the reviewing officer will be a different person than the presiding officer.
- (c) If you do not seek administrative review, you may seek judicial review within thirty days after you are served with the written determination (see RCW 34.05.542).
- (5) Full adjudicative proceeding. If the department conducts a full adjudicative proceeding, that proceeding will be governed by the Administrative Procedure Act (chapter 34.05 RCW), and rules adopted thereunder; and chapters 10-08 and 415-08 WAC. The department will be represented in the proceeding by an assistant attorney general.
[Statutory Authority: RCW 41.50.050(5), 41.50.060, 41.50.770, 41.50.780, 2001 c 42. WSR 02-12-084, § 415-08-015, filed 6/4/02, effective 7/5/02. Statutory Authority: RCW 41.50.050 and 41.50.780(11). WSR 96-16-020, § 415-08-015, filed 7/29/96, effective 7/29/96.]